Document:

Exibit 4.4

    
      
        
          
            
              

              PENSION
                SPECIALISTS, INC. 

              PROFIT
                SHARING/401(k) PROTOTYPE PLAN AND TRUST 

              SPONSORED
                BY 

              PENSION
                SPECIALISTS, INC. 

              PROFIT
                SHARING/401(k) PROTOTYPE BASIC PLAN DOCUMENT #02 

              TABLE
                OF
                CONTENTS 

              ARTICLE
                1 PLAN ELIGIBILITY AND PARTICIPATION

               

              
                	
                         

                        1.1
                          Eligibility for Plan Participation

                         

                      	
                         

                        1

                         

                      
	
                         

                        1.2
                          Excluded Employees

                         

                      	
                         

                        1

                         

                      
	
                         

                        (a)
                          Independent contractors

                         

                      	
                         

                        1

                         

                      
	
                         

                        (b)
                          Leased Employees

                         

                      	
                         

                        1

                         

                      
	
                         

                        1.3
                          Employees of Related Employers

                         

                      	
                         

                        2

                         

                      
	
                         

                        (a)
                          Nonstandardized Agreement

                         

                      	
                         

                        2

                         

                      
	
                         

                        (b)
                          Standardized Agreement

                         

                      	
                         

                        2

                         

                      
	
                         

                        1.4
                          Minimum Age and Service Conditions

                         

                      	
                         

                        2

                         

                      
	
                         

                        (a)
                          Maximum permissible age and service conditions

                         

                      	
                         

                        2

                         

                      
	
                         

                        (b)
                          Year of Service

                         

                      	
                         

                        2

                         

                      
	
                         

                        (c)
                          Eligibility Computation Periods

                         

                      	
                         

                        2

                         

                      
	
                         

                        (d)
                          Application of eligibility rules

                         

                      	
                         

                        3

                         

                      
	
                         

                        (e)
                          Amendment of age and service requirements

                         

                      	
                         

                        3

                         

                      
	
                         

                        1.5
                          Entry Dates

                         

                      	
                         

                        3

                         

                      
	
                         

                        (a)
                          Entry Date requirements

                         

                      	
                         

                        4

                         

                      
	
                         

                        (b)
                          Single annual Entry Date

                         

                      	
                         

                        4

                         

                      
	
                         

                        1.6
                          Eligibility Break in Service Rules

                         

                      	
                         

                        4

                         

                      
	
                         

                        (a)
                          Rule of Parity Break in Service

                         

                      	
                         

                        4

                         

                      
	
                         

                        (b)
                          One-year Break in Service rule for Plans using a two Years
                          of Service
                          eligibility condition

                         

                      	
                         

                        4
                          

                         

                      
	
                         

                        (c)
                          One-year holdout Break in Service rule

                         

                      	
                         

                        4

                         

                      
	
                         

                        1.7
                          Eligibility upon Reemployment

                         

                      	
                         

                        5

                         

                      
	
                         

                        1.8
                          Operating Rules for Employees Excluded by Class

                         

                      	
                         

                        5

                         

                      
	
                         

                        (a)
                          Eligible Participant becomes part of an excluded class
                          of
                          Employees

                         

                      	
                         

                        5

                         

                      
	
                         

                        (b)
                          Excluded Employee becomes part of an eligible class of
                          Employee

                         

                      	
                         

                        5

                         

                      
	
                         

                        1.9
                          Relationship to Accrual of Benefits

                         

                      	
                         

                        6

                         

                      
	
                         

                        1.10
                          Waiver of Participation

                         

                      	
                         

                        6

                         

                      

              

              

               

              
                
                   

                

                
                  i

                  
                    

                  

                

                
                   

                

              

            

             

            
              

              ARTICLE
                2 EMPLOYER CONTRIBUTIONS AND ALLOCATIONS

               

              

              
                	
                         

                        2.1
                          Amount of Employer Contributions

                         

                      	
                         

                        7

                         

                      
	
                         

                        (a)
                          Limitation on Employer Contributions 

                         

                      	
                         

                        7

                         

                      
	
                         

                        (b)
                          Limitation on Included Compensation

                         

                      	
                         

                        7

                         

                      
	
                         

                        (c)
                          Contribution of property

                         

                      	
                         

                        7

                         

                      
	
                         

                        (d)
                          Frozen Plan

                         

                      	
                         

                        7

                         

                      
	
                         

                        2.2
                          Profit Sharing Plan Contribution and Allocations

                         

                      	
                         

                        7

                         

                      
	
                         

                        (a)
                          Amount of Employer Contribution

                         

                      	
                         

                        7

                         

                      
	
                         

                        (b)
                          Allocation formula for Employer Contributions

                         

                      	
                         

                        8

                         

                      
	
                         

                        (c)
                          Special rules for determining Included Compensation

                         

                      	
                         

                        11

                         

                      
	
                         

                        2.3
                          401(k) Plan Contributions and Allocations

                         

                      	
                         

                        11

                         

                      
	
                         

                        (a)
                          Section 401(k) Deferrals

                         

                      	
                         

                        12

                         

                      
	
                         

                        (b)
                          Employer Matching Contributions

                         

                      	
                         

                        12

                         

                      
	
                         

                        (c)
                          Qualified Matching Contributions (QMACs)

                         

                      	
                         

                        13

                         

                      
	
                         

                        (d)
                          Employer Nonelective Contributions

                         

                      	
                         

                        13

                         

                      
	
                         

                        (e)
                          Qualified Nonelective Contributions (QNECs)

                         

                      	
                         

                        13

                         

                      
	
                         

                        (f)
                          Safe Harbor Contributions

                         

                      	
                         

                        14

                         

                      
	
                         

                        (g)
                          Prior SIMPLE 401(k) plan

                         

                      	
                         

                        14

                         

                      
	
                         

                        2.4
                          Money Purchase Plan Contribution and Allocations

                         

                      	
                         

                        14

                         

                      
	
                         

                        2.5
                          Target Benefit Plan Contribution

                         

                      	
                         

                        14

                         

                      
	
                         

                        2.6
                          Allocation Conditions

                         

                      	
                         

                        14

                         

                      
	
                         

                        (a)
                          Safe harbor allocation condition

                         

                      	
                         

                        15

                         

                      
	
                         

                        (b)
                          Application of last day of employment rule for money purchase
                          and target
                          benefit Plans in year of termination

                         

                      	
                         

                        15

                         

                      
	
                         

                        (c)
                          Elapsed Time Method

                         

                      	
                         

                        15

                         

                      
	
                         

                        (d)
                          Special allocation condition for Employer Matching Contributions
                          under
                          Nonstandardized Profit Sharing/401(k) Agreement

                         

                      	
                         

                        15
                          

                         

                      
	
                         

                        (e)
                          Application to designated period

                         

                      	
                         

                        15

                         

                      
	
                         

                        (f)
                          Safe harbor allocation condition

                         

                      	
                         

                        17

                         

                      
	
                         

                        (g)
                          Elapsed Time Method

                         

                      	
                         

                        17

                         

                      
	
                         

                        2.7
                          Fail-Safe Coverage Provision

                         

                      	
                         

                        17

                         

                      
	
                         

                        (a)
                          Top-Heavy Plans

                         

                      	
                         

                        18

                         

                      
	
                         

                        (b)
                          Category 1 Employees Otherwise Eligible Participants (who
                          are Nonhighly
                          Compensated Employees) who are still employed by the Employer
                          on the last
                          day of the Plan Year but who failed to satisfy the Plan's
                          Hours of Service
                          condition

                         

                      	
                         

                        18
                          

                         

                      
	
                         

                        (c)
                          Category 2 Employees Otherwise Eligible Participants (who
                          are Nonhighly
                          Compensated Employees) who terminated employment during
                          the Plan Year with
                          more than 500 Hours of Service

                         

                      	
                         

                        18
                          

                         

                      
	
                         

                        (d)
                          Special Fail-Safe Coverage Provision

                         

                      	
                         

                        18

                         

                      
	
                         

                        2.8
                          Deductible Employee Contributions

                         

                      	
                         

                        19

                         

                      

              

               

              ARTICLE
                3 EMPLOYEE AFTER-TAX CONTRIBUTIONS, ROLLOVER CONTRIBUTIONS AND
                TRANSFERS

               

              
                	
                         

                        3.1
                          Employee After-Tax Contributions

                         

                      	
                         

                        20

                         

                      
	
                         

                        3.2
                          Rollover Contributions

                         

                      	
                         

                        20

                         

                      
	
                         

                        3.3
                          Transfer of Assets

                         

                      	
                         

                        20

                         

                      
	
                         

                        (a)
                          Protection of Protected Benefits

                         

                      	
                         

                        21

                         

                      
	
                         

                        (b)
                          Transferee plan

                         

                      	
                         

                        21

                         

                      
	
                         

                        (c)
                          Transfers from a Defined Benefit Plan, money purchase plan
                          or 401(k)
                          plan

                         

                      	
                         

                        21

                         

                      
	
                         

                        (d)
                          Qualified Transfer

                         

                      	
                         

                        22

                         

                      
	
                         

                        (e)
                          Trustee's right to refuse transfer

                         

                      	
                         

                        23

                         

                      

              

               

              
 

              
                
                   

                

                
                   

                  
                    

                  

                

                
                   

                

              

               

              
 

              ARTICLE
                4 PARTICIPANT VESTING

               

              
                	
                         

                        4.1
                          In General

                         

                      	
                         

                        24

                         

                      
	
                         

                        (a)
                          Attainment of Normal Retirement Age

                         

                      	
                         

                        24

                         

                      
	
                         

                        (b)
                          Vesting upon death, becoming Disabled, or attainment of
                          Early Retirement
                          Age

                         

                      	
                         

                        24

                         

                      
	
                         

                        (c)
                          Addition of Employer Nonelective Contribution or Employer
                          Matching
                          Contribution

                         

                      	
                         

                        24

                         

                      
	
                         

                        (d)
                          Vesting upon merger, consolidation or transfer

                         

                      	
                         

                        24

                         

                      
	
                         

                        4.2
                          Vesting Schedules

                         

                      	
                         

                        24

                         

                      
	
                         

                        (a)
                          Full and immediate vesting schedule

                         

                      	
                         

                        24

                         

                      
	
                         

                        (b)
                          7-year graded vesting schedule

                         

                      	
                         

                        25

                         

                      
	
                         

                        (c)
                          6-year graded vesting schedule

                         

                      	
                         

                        25

                         

                      
	
                         

                        (d)
                          5-year cliff vesting schedule

                         

                      	
                         

                        25

                         

                      
	
                         

                        (e)
                          3-year cliff vesting schedule

                         

                      	
                         

                        25

                         

                      
	
                         

                        (f)
                          Modified vesting schedule

                         

                      	
                         

                        25

                         

                      
	
                         

                        4.3
                          Shift to/from Top-Heavy Vesting Schedule

                         

                      	
                         

                        25

                         

                      
	
                         

                        4.4
                          Vesting Computation Period

                         

                      	
                         

                        25

                         

                      
	
                         

                        (a)
                          Anniversary Years

                         

                      	
                         

                        25

                         

                      
	
                         

                        (b)
                          Measurement on same Vesting Computation Period

                         

                      	
                         

                        25

                         

                      
	
                         

                        4.5
                          Crediting Years of Service for Vesting Purposes

                         

                      	
                         

                        25

                         

                      
	
                         

                        (a)
                          Calculating Hours of Service

                         

                      	
                         

                        26

                         

                      
	
                         

                        (b)
                          Excluded service

                         

                      	
                         

                        26

                         

                      
	
                         

                        4.6
                          Vesting Break in Service Rules

                         

                      	
                         

                        26

                         

                      
	
                         

                        (a)
                          One-year holdout Break in Service

                         

                      	
                         

                        26

                         

                      
	
                         

                        (b)
                          Five-Year Forfeiture Break in Service

                         

                      	
                         

                        26

                         

                      
	
                         

                        (c)
                          Rule of Parity Break in Service

                         

                      	
                         

                        26

                         

                      
	
                         

                        4.7
                          Amendment of Vesting Schedule

                         

                      	
                         

                        27

                         

                      
	
                         

                        4.8
                          Special Vesting Rule - In-Service Distribution When Account
                          Balance Less
                          than 100% Vested

                         

                      	
                         

                        27

                         

                      

              

               

              ARTICLE
                5 FORFEITURES

               

              
                	
                         

                        5.1
                          In General

                         

                      	
                         

                        28

                         

                      
	
                         

                        5.2
                          Timing of Forfeiture

                         

                      	
                         

                        28

                         

                      
	
                         

                        (a)
                          Cash-Out Distribution

                         

                      	
                         

                        28

                         

                      
	
                         

                        (b)
                          Five-Year Forfeiture Break in Service

                         

                      	
                         

                        28

                         

                      
	
                         

                        (c)
                          Lost Participant or Beneficiary

                         

                      	
                         

                        28

                         

                      
	
                         

                        (d)
                          Forfeiture of Employer Matching Contributions

                         

                      	
                         

                        28

                         

                      
	
                         

                        5.3
                          Forfeiture Events

                         

                      	
                         

                        28

                         

                      
	
                         

                        (a)
                          Cash-Out Distribution

                         

                      	
                         

                        28

                         

                      
	
                         

                        (b)
                          Five-Year Forfeiture Break in Service

                         

                      	
                         

                        30

                         

                      
	
                         

                        (c)
                          Lost Participant or Beneficiary

                         

                      	
                         

                        31

                         

                      
	
                         

                        (d)
                          Forfeiture of Employer Matching Contributions

                         

                      	
                         

                        31

                         

                      
	
                         

                        5.4
                          Timing of Forfeiture Allocation

                         

                      	
                         

                        31

                         

                      
	
                         

                        5.5
                          Method of Allocating Forfeitures

                         

                      	
                         

                        31

                         

                      
	
                         

                        (a)
                          Reallocation of forfeitures

                         

                      	
                         

                        31

                         

                      
	
                         

                        (b)
                          Reduction of contributions

                         

                      	
                         

                        31

                         

                      
	
                         

                        (c)
                          Payment of Plan expenses

                         

                      	
                         

                        32

                         

                      

              

               

              
 

              
                
                   

                

                
                   

                  
                    

                  

                

                
                   

                

              

              
 

              ARTICLE
                6 SPECIAL SERVICE CREDITING PROVISIONS

               

              
                	
                         

                        6.1
                          Year of Service - Eligibility

                         

                      	
                         

                        33

                         

                      
	
                         

                        (a)
                          Selection of Hours of Service

                         

                      	
                         

                        33

                         

                      
	
                         

                        (b)
                          Use of Equivalency Method

                         

                      	
                         

                        33

                         

                      
	
                         

                        (c)
                          Use of Elapsed Time Method

                         

                      	
                         

                        33

                         

                      
	
                         

                        6.2
                          Eligibility Computation Period

                         

                      	
                         

                        33

                         

                      
	
                         

                        6.3
                          Year of Service - Vesting

                         

                      	
                         

                        33

                         

                      
	
                         

                        (a)
                          Selection of Hours of Service

                         

                      	
                         

                        33

                         

                      
	
                         

                        (b)
                          Equivalency Method

                         

                      	
                         

                        34

                         

                      
	
                         

                        (c)
                          Elapsed Time Method

                         

                      	
                         

                        34

                         

                      
	
                         

                        6.4
                          Vesting Computation Period

                         

                      	
                         

                        34

                         

                      
	
                         

                        6.5
                          Definitions

                         

                      	
                         

                        34

                         

                      
	
                         

                        (a)
                          Equivalency Method

                         

                      	
                         

                        34

                         

                      
	
                         

                        (b)
                          Elapsed Time Method

                         

                      	
                         

                        34

                         

                      
	
                         

                        6.6
                          Switching Crediting Methods

                         

                      	
                         

                        35

                         

                      
	
                         

                        (a)
                          Shift from crediting Hours of Service to Elapsed Time Method

                         

                      	
                         

                        35

                         

                      
	
                         

                        (b)
                          Shift from Elapsed Time Method to an Hours of Service method

                         

                      	
                         

                        35

                         

                      
	
                         

                        6.7
                          Service with Predecessor Employers

                         

                      	
                         

                        35

                         

                      

              

               

              ARTICLE
                7 LIMITATION ON PARTICIPANT ALLOCATIONS

               

              
                	
                         

                        7.1
                          Annual Additions Limitation - No Other Plan Participation

                         

                      	
                         

                        36

                         

                      
	
                         

                        (a)
                          Annual Additions Limitation

                         

                      	
                         

                        36

                         

                      
	
                         

                        (b)
                          Using estimated Total Compensation

                         

                      	
                         

                        36

                         

                      
	
                         

                        (c)
                          Disposition of Excess Amount

                         

                      	
                         

                        36

                         

                      
	
                         

                        7.2
                          Annual Additions Limitation - Participation in Another
                          Plan

                         

                      	
                         

                        37

                         

                      
	
                         

                        (a)
                          In general

                         

                      	
                         

                        37

                         

                      
	
                         

                        (b)
                          This Plan's Annual Addition Limitation

                         

                      	
                         

                        37

                         

                      
	
                         

                        (c)
                          Annual Additions reduction

                         

                      	
                         

                        37

                         

                      
	
                         

                        (d)
                          No Annual Additions permitted

                         

                      	
                         

                        37

                         

                      
	
                         

                        (e)
                          Using estimated Total Compensation

                         

                      	
                         

                        38

                         

                      
	
                         

                        (f)
                          Excess Amounts

                         

                      	
                         

                        38

                         

                      
	
                         

                        (g)
                          Disposition of Excess Amounts

                         

                      	
                         

                        38

                         

                      
	
                         

                        7.3
                          Modification of correction procedures

                         

                      	
                         

                        38

                         

                      
	
                         

                        7.4
                          Definitions Relating to the Annual Additions Limitation

                         

                      	
                         

                        38

                         

                      
	
                         

                        (a)
                          Annual Additions

                         

                      	
                         

                        38

                         

                      
	
                         

                        (b)
                          Defined Contribution Dollar Limitation

                         

                      	
                         

                        39

                         

                      
	
                         

                        (c)
                          Employer

                         

                      	
                         

                        39

                         

                      
	
                         

                        (d)
                          Excess Amount

                         

                      	
                         

                        39

                         

                      
	
                         

                        (e)
                          Limitation Year

                         

                      	
                         

                        39

                         

                      
	
                         

                        (f)
                          Maximum Permissible Amount

                         

                      	
                         

                        39

                         

                      
	
                         

                        (g)
                          Total Compensation

                         

                      	
                         

                        40

                         

                      
	
                         

                        7.5
                          Participation in a Defined Benefit Plan

                         

                      	
                         

                        40

                         

                      
	
                         

                        (a)
                          Repeal of rule

                         

                      	
                         

                        40

                         

                      
	
                         

                        (b)
                          Special definitions relating to Section 7.5

                         

                      	
                         

                        40

                         

                      

              

               

              
 

              
                
                   

                

                
                   

                  
                    

                  

                

                
                   

                

              

               

              
 

              ARTICLE
                8 PLAN DISTRIBUTIONS

               

              
                	
                         

                        8.1
                          Distribution Options

                         

                      	
                         

                        43

                         

                      
	
                         

                        8.2
                          Amount Eligible for Distribution

                         

                      	
                         

                        43

                         

                      
	
                         

                        8.3
                          Distributions After Termination of Employment

                         

                      	
                         

                        43

                         

                      
	
                         

                        (a)
                          Account Balance exceeding $5,000

                         

                      	
                         

                        43

                         

                      
	
                         

                        (b)
                          Account Balance not exceeding $5,000

                         

                      	
                         

                        44

                         

                      
	
                         

                        (c)
                          Permissible distribution events under a 401(k) plan

                         

                      	
                         

                        44

                         

                      
	
                         

                        (d)
                          Disabled Participant

                         

                      	
                         

                        44

                         

                      
	
                         

                        (e)
                          Determining whether vested Account Balance exceeds $5,000

                         

                      	
                         

                        44

                         

                      
	
                         

                        (f)
                          Effective date of $5,000 vested Account Balance Rule

                         

                      	
                         

                        45

                         

                      
	
                         

                        8.4
                          Distribution upon the Death of the Participant

                         

                      	
                         

                        45

                         

                      
	
                         

                        (a)
                          Post-retirement death benefit

                         

                      	
                         

                        45

                         

                      
	
                         

                        (b)
                          Pre-retirement death benefit

                         

                      	
                         

                        45

                         

                      
	
                         

                        (c)
                          Determining a Participant's Beneficiary

                         

                      	
                         

                        46

                         

                      
	
                         

                        8.5
                          Distributions Prior to Termination of Employment

                         

                      	
                         

                        47

                         

                      
	
                         

                        (a)
                          Employee After-Tax Contributions, Rollover Contributions,
                          and
                          transfers

                         

                      	
                         

                        47

                         

                      
	
                         

                        (b)
                          Employer Contributions

                         

                      	
                         

                        47

                         

                      
	
                         

                        (c)
                          Section 401(k) Deferrals, Qualified Nonelective Contributions,
                          Qualified
                          Matching Contributions, and Safe Harbor Contributions

                         

                      	
                         

                        48

                         

                      
	
                         

                        (d)
                          Corrective distributions

                         

                      	
                         

                        48

                         

                      
	
                         

                        8.6
                          Hardship Distribution

                         

                      	
                         

                        48

                         

                      
	
                         

                        (a)
                          Immediate and heavy financial need

                         

                      	
                         

                        48

                         

                      
	
                         

                        (b)
                          Conditions for taking a Hardship withdrawal

                         

                      	
                         

                        49

                         

                      
	
                         

                        (c)
                          Amount available for distribution

                         

                      	
                         

                        49

                         

                      
	
                         

                        8.7
                          Participant Consent

                         

                      	
                         

                        49

                         

                      
	
                         

                        (a)
                          Participant notice

                         

                      	
                         

                        49

                         

                      
	
                         

                        (b)
                          Special rules

                         

                      	
                         

                        50

                         

                      
	
                         

                        8.8
                          Direct Rollovers

                         

                      	
                         

                        50

                         

                      
	
                         

                        (a)
                          Eligible Rollover Distribution

                         

                      	
                         

                        50

                         

                      
	
                         

                        (b)
                          Eligible Retirement Plan

                         

                      	
                         

                        51

                         

                      
	
                         

                        (c)
                          Direct Rollover

                         

                      	
                         

                        51

                         

                      
	
                         

                        (d)
                          Direct Rollover notice

                         

                      	
                         

                        51

                         

                      
	
                         

                        (e)
                          Special rules for Hardship withdrawals of Section 401(k)
                          Deferrals

                         

                      	
                         

                        51

                         

                      
	
                         

                        8.9
                          Sources of Distribution

                         

                      	
                         

                        51

                         

                      
	
                         

                        (a)
                          Exception for Hardship Withdrawals

                         

                      	
                         

                        51

                         

                      
	
                         

                        8.10
                          In kind distributions

                         

                      	
                         

                        52

                         

                      

              

              

              

              
                
                   

                

                
                   

                  
                    

                  

                

                
                   

                

              

               

               

              ARTICLE
                9 JOINT AND SURVIVOR ANNUITY REQUIREMENTS

               

              
                	
                         

                        9.1
                          Applicability

                         

                      	
                         

                        53

                         

                      
	
                         

                        (a)
                          Election to have requirements apply

                         

                      	
                         

                        53

                         

                      
	
                         

                        (b)
                          Election to have requirements not apply

                         

                      	
                         

                        53

                         

                      
	
                         

                        (c)
                          Accumulated deductible employee contributions

                         

                      	
                         

                        53

                         

                      
	
                         

                        9.2
                          Qualified Joint and Survivor Annuity (QJSA)

                         

                      	
                         

                        53

                         

                      
	
                         

                        9.3
                          Qualified Preretirement Survivor Annuity (QPSA)

                         

                      	
                         

                        53

                         

                      
	
                         

                        9.4
                          Definitions

                         

                      	
                         

                        54

                         

                      
	
                         

                        (a)
                          Qualified Joint and Survivor Annuity (QJSA)

                         

                      	
                         

                        54

                         

                      
	
                         

                        (b)
                          Qualified Preretirement Survivor Annuity (QPSA)

                         

                      	
                         

                        54

                         

                      
	
                         

                        (c)
                          Distribution Commencement Date

                         

                      	
                         

                        54

                         

                      
	
                         

                        (d)
                          Qualified Election

                         

                      	
                         

                        54

                         

                      
	
                         

                        (e)
                          QPSA Election Period

                         

                      	
                         

                        55

                         

                      
	
                         

                        (f)
                          Pre-Age 35 Waiver

                         

                      	
                         

                        55

                         

                      
	
                         

                        9.5
                          Notice Requirements

                         

                      	
                         

                        55

                         

                      
	
                         

                        (a)
                          QJSA

                         

                      	
                         

                        55

                         

                      
	
                         

                        (b)
                          QPSA

                         

                      	
                         

                        55

                         

                      
	
                         

                        9.6
                          Exception to the Joint and Survivor Annuity Requirements

                         

                      	
                         

                        55

                         

                      
	
                         

                        9.7
                          Transitional Rules

                         

                      	
                         

                        55

                         

                      
	
                         

                        (a)
                          Automatic joint and survivor annuity

                         

                      	
                         

                        56

                         

                      
	
                         

                        (b)
                          Election of early survivor annuity

                         

                      	
                         

                        56

                         

                      
	
                         

                        (c)
                          Qualified Early Retirement Age

                         

                      	
                         

                        56

                         

                      

              

               

              ARTICLE
                10 REQUIRED DISTRIBUTIONS

               

              
                	
                         

                        10.1
                          Required Distributions Before Death

                         

                      	
                         

                        57

                         

                      
	
                         

                        (a)
                          Deferred distributions

                         

                      	
                         

                        57

                         

                      
	
                         

                        (b)
                          Required minimum distributions

                         

                      	
                         

                        57

                         

                      
	
                         

                        10.2
                          Required Distributions After Death

                         

                      	
                         

                        57

                         

                      
	
                         

                        (a)
                          Distribution beginning before death

                         

                      	
                         

                        57

                         

                      
	
                         

                        (b)
                          Distribution beginning after death

                         

                      	
                         

                        57

                         

                      
	
                         

                        (c)
                          Treatment of trust beneficiaries as Designated Beneficiaries

                         

                      	
                         

                        58

                         

                      
	
                         

                        (d)
                          Trust beneficiary qualifying for marital deduction

                         

                      	
                         

                        58

                         

                      
	
                         

                        10.3
                          Definitions

                         

                      	
                         

                        59

                         

                      
	
                         

                        (a)
                          Required Beginning Date

                         

                      	
                         

                        59

                         

                      
	
                         

                        (b)
                          Five-Percent Owner

                         

                      	
                         

                        59

                         

                      
	
                         

                        (c)
                          Designated Beneficiary

                         

                      	
                         

                        59

                         

                      
	
                         

                        (d)
                          Applicable Life Expectancy

                         

                      	
                         

                        59

                         

                      
	
                         

                        (e)
                          Life Expectancy

                         

                      	
                         

                        60

                         

                      
	
                         

                        (f)
                          Distribution Calendar Year

                         

                      	
                         

                        60

                         

                      
	
                         

                        (g)
                          Participant's Benefit

                         

                      	
                         

                        60

                         

                      
	
                         

                        10.4
                          GUST Elections

                         

                      	
                         

                        60

                         

                      
	
                         

                        (a)
                          Distributions under Old-Law Required Beginning Date rules

                         

                      	
                         

                        60

                         

                      
	
                         

                        (b)
                          Option to postpone distributions

                         

                      	
                         

                        61

                         

                      
	
                         

                        (c)
                          Election to stop minimum required distributions

                         

                      	
                         

                        61

                         

                      
	
                         

                        10.5
                          Transitional Rule

                         

                      	
                         

                        62

                         

                      

              

              

               

              
                
                   

                

                
                   

                  
                    

                  

                

                
                   

                

              

               

               

              ARTICLE
                11 PLAN ADMINISTRATION AND SPECIAL OPERATING RULES

               

              
                	
                         

                        11.1
                          Plan Administrator

                         

                      	
                         

                        63

                         

                      
	
                         

                        (a)
                          Acceptance of responsibility by designated Plan Administrator

                         

                      	
                         

                        63

                         

                      
	
                         

                        (b)
                          Resignation of designated Plan Administrator

                         

                      	
                         

                        63

                         

                      
	
                         

                        (c)
                          Named Fiduciary

                         

                      	
                         

                        63

                         

                      
	
                         

                        11.2
                          Duties and Powers of the Plan Administrator

                         

                      	
                         

                        63

                         

                      
	
                         

                        (a)
                          Delegation of duties and powers

                         

                      	
                         

                        63

                         

                      
	
                         

                        (b)
                          Specific duties and powers

                         

                      	
                         

                        63

                         

                      
	
                         

                        11.3
                          Employer Responsibilities

                         

                      	
                         

                        64

                         

                      
	
                         

                        11.4
                          Plan Administration Expenses

                         

                      	
                         

                        64

                         

                      
	
                         

                        11.5
                          Qualified Domestic Relations Orders (QDROs)

                         

                      	
                         

                        64

                         

                      
	
                         

                        (a)
                          In general

                         

                      	
                         

                        64

                         

                      
	
                         

                        (b)
                          Qualified Domestic Relations Order (QDRO)

                         

                      	
                         

                        64

                         

                      
	
                         

                        (c)
                          Recognition as a QDRO

                         

                      	
                         

                        65

                         

                      
	
                         

                        (d)
                          Contents of QDRO

                         

                      	
                         

                        65

                         

                      
	
                         

                        (e)
                          Impermissible QDRO provisions

                         

                      	
                         

                        65

                         

                      
	
                         

                        (f)
                          Immediate distribution to Alternate Payee

                         

                      	
                         

                        65

                         

                      
	
                         

                        (g)
                          No fee for QDRO determination

                         

                      	
                         

                        65

                         

                      
	
                         

                        (h)
                          Default QDRO procedure

                         

                      	
                         

                        65

                         

                      
	
                         

                        11.6
                          Claims Procedure

                         

                      	
                         

                        67

                         

                      
	
                         

                        (a)
                          Filing a claim

                         

                      	
                         

                        67

                         

                      
	
                         

                        (b)
                          Notification of Plan Administrator's decision

                         

                      	
                         

                        67

                         

                      
	
                         

                        (c)
                          Review procedure

                         

                      	
                         

                        67

                         

                      
	
                         

                        (d)
                          Decision on review

                         

                      	
                         

                        67

                         

                      
	
                         

                        (e)
                          Default claims procedure

                         

                      	
                         

                        67

                         

                      
	
                         

                        11.7
                          Operational Rules for Short Plan Years

                         

                      	
                         

                        68

                         

                      
	
                         

                        11.8
                          Operational Rules for Related Employer Groups

                         

                      	
                         

                        68

                         

                      

              

               

              ARTICLE
                12 TRUST PROVISIONS

               

              
                	
                         

                        12.1
                          Creation of Trust

                         

                      	
                         

                        69

                         

                      
	
                         

                        12.2
                          Trustee

                         

                      	
                         

                        69

                         

                      
	
                         

                        (a)
                          Discretionary Trustee

                         

                      	
                         

                        69

                         

                      
	
                         

                        (b)
                          Directed Trustee

                         

                      	
                         

                        69

                         

                      
	
                         

                        12.3
                          Trustee's Responsibilities Regarding Administration of
                          Trust

                         

                      	
                         

                        69

                         

                      
	
                         

                        12.4
                          Trustee's Responsibility Regarding Investment of Plan Assets

                         

                      	
                         

                        70

                         

                      
	
                         

                        12.5
                          More than One Person as Trustee

                         

                      	
                         

                        71

                         

                      
	
                         

                        12.6
                          Annual Valuation

                         

                      	
                         

                        71

                         

                      
	
                         

                        12.7
                          Reporting to Plan Administrator and Employer

                         

                      	
                         

                        71

                         

                      
	
                         

                        12.8
                          Reasonable Compensation

                         

                      	
                         

                        72

                         

                      
	
                         

                        12.9
                          Resignation and Removal of Trustee

                         

                      	
                         

                        72

                         

                      
	
                         

                        12.10
                          Indemnification of Trustee

                         

                      	
                         

                        72

                         

                      
	
                         

                        12.11
                          Appointment of Custodian

                         

                      	
                         

                        73

                         

                      

              

               

              
 

              
                
                   

                

                
                   

                  
                    

                  

                

                
                   

                

              

               

               

              ARTICLE
                13 PLAN ACCOUNTING AND INVESTMENTS

               

              
                	
                         

                        13.1
                          Participant Accounts

                         

                      	
                         

                        74

                         

                      
	
                         

                        13.2
                          Value of Participant Accounts

                         

                      	
                         

                        74

                         

                      
	
                         

                        (a)
                          Periodic valuation

                         

                      	
                         

                        74

                         

                      
	
                         

                        (b)
                          Daily valuation

                         

                      	
                         

                        74

                         

                      
	
                         

                        13.3
                          Adjustments to Participant Accounts

                         

                      	
                         

                        74

                         

                      
	
                         

                        (a)
                          Distributions and forfeitures from a Participant's Account

                         

                      	
                         

                        74

                         

                      
	
                         

                        (b)
                          Life insurance premiums and dividends

                         

                      	
                         

                        74

                         

                      
	
                         

                        (c)
                          Contributions and forfeitures allocated to a Participant's
                          Account

                         

                      	
                         

                        74

                         

                      
	
                         

                        (d)
                          Net income or loss

                         

                      	
                         

                        74

                         

                      
	
                         

                        13.4
                          Procedures for Determining Net Income or Loss

                         

                      	
                         

                        74

                         

                      
	
                         

                        (a)
                          Net income or loss attributable to General Trust Account

                         

                      	
                         

                        74

                         

                      
	
                         

                        (b)
                          Net income or loss attributable to a Directed Account

                         

                      	
                         

                        75

                         

                      
	
                         

                        (c)
                          Share or unit accounting

                         

                      	
                         

                        76

                         

                      
	
                         

                        (d)
                          Suspense accounts

                         

                      	
                         

                        76

                         

                      
	
                         

                        13.5
                          Investments under the Plan

                         

                      	
                         

                        76

                         

                      
	
                         

                        (a)
                          Investment options

                         

                      	
                         

                        76

                         

                      
	
                         

                        (b)
                          Limitations on the investment in Qualifying Employer Securities
                          and
                          Qualifying Employer Real Property

                         

                      	
                         

                        76

                         

                      
	
                         

                        (c)
                          Participant direction of investments

                         

                      	
                         

                        77

                         

                      

              

               

              ARTICLE
                14 PARTICIPANT LOANS

               

              
                	
                         

                        14.1
                          Default Loan Policy

                         

                      	
                         

                        79

                         

                      
	
                         

                        14.2
                          Administration of Loan Program

                         

                      	
                         

                        79

                         

                      
	
                         

                        14.3
                          Availability of Participant Loans

                         

                      	
                         

                        79

                         

                      
	
                         

                        14.4
                          Reasonable Interest Rate

                         

                      	
                         

                        79

                         

                      
	
                         

                        14.5
                          Adequate Security

                         

                      	
                         

                        80

                         

                      
	
                         

                        14.6
                          Periodic Repayment

                         

                      	
                         

                        80

                         

                      
	
                         

                        (a)
                          Unpaid leave of absence

                         

                      	
                         

                        80

                         

                      
	
                         

                        (b)
                          Military leave

                         

                      	
                         

                        80

                         

                      
	
                         

                        14.7
                          Loan Limitations

                         

                      	
                         

                        80

                         

                      
	
                         

                        14.8
                          Segregated Investment

                         

                      	
                         

                        81

                         

                      
	
                         

                        14.9
                          Spousal Consent

                         

                      	
                         

                        81

                         

                      
	
                         

                        14.10
                          Procedures for Loan Default

                         

                      	
                         

                        81

                         

                      
	
                         

                        14.11
                          Termination of Employment

                         

                      	
                         

                        82

                         

                      
	
                         

                        (a)
                          Offset of outstanding loan

                         

                      	
                         

                        82

                         

                      
	
                         

                        (b)
                          Direct Rollover

                         

                      	
                         

                        82

                         

                      
	
                         

                        (c)
                          Modified loan policy

                         

                      	
                         

                        82

                         

                      

              

               

               

              
                
                   

                

                
                   

                  
                    

                  

                

                
                   

                

              

               

               

              ARTICLE
                15 INVESTMENT IN LIFE INSURANCE

               

              
                	
                         

                        15.1
                          Investment in Life Insurance

                         

                      	
                         

                        83

                         

                      
	
                         

                        15.2
                          Incidental Life Insurance Rules

                         

                      	
                         

                        83

                         

                      
	
                         

                        (a)
                          Ordinary life insurance policies

                         

                      	
                         

                        83

                         

                      
	
                         

                        (b)
                          Life insurance policies other than ordinary life

                         

                      	
                         

                        83

                         

                      
	
                         

                        (c)
                          Combination of ordinary and other life insurance policies

                         

                      	
                         

                        83

                         

                      
	
                         

                        (d)
                          Exception for certain profit sharing and 401(k) plans

                         

                      	
                         

                        83

                         

                      
	
                         

                        (e)
                          Exception for Employee After-Tax Contributions and Rollover
                          Contributions

                         

                      	
                         

                        83

                         

                      
	
                         

                        15.3
                          Ownership of Life Insurance Policies

                         

                      	
                         

                        83

                         

                      
	
                         

                        15.4
                          Evidence of Insurability

                         

                      	
                         

                        84

                         

                      
	
                         

                        15.5
                          Distribution of Insurance Policies

                         

                      	
                         

                        84

                         

                      
	
                         

                        15.6
                          Discontinuance of Insurance Policies

                         

                      	
                         

                        84

                         

                      
	
                         

                        15.7
                          Protection of Insurer

                         

                      	
                         

                        84

                         

                      
	
                         

                        15.8
                          No Responsibility for Act of Insurer

                         

                      	
                         

                        84

                         

                      

              

               

              ARTICLE
                16 TOP-HEAVY PLAN REQUIREMENTS

               

              
                	
                         

                        16.1
                          In General

                         

                      	
                         

                        85

                         

                      
	
                         

                        16.2
                          Top-Heavy Plan Consequences

                         

                      	
                         

                        85

                         

                      
	
                         

                        (a)
                          Minimum allocation for Non-Key Employees

                         

                      	
                         

                        85

                         

                      
	
                         

                        (b)
                          Special Top-Heavy Vesting Rules

                         

                      	
                         

                        87

                         

                      
	
                         

                        16.3
                          Top-Heavy Definitions

                         

                      	
                         

                        87

                         

                      
	
                         

                        (a)
                          Determination Date

                         

                      	
                         

                        87

                         

                      
	
                         

                        (b)
                          Determination Period

                         

                      	
                         

                        87

                         

                      
	
                         

                        (c)
                          Key Employee

                         

                      	
                         

                        87

                         

                      
	
                         

                        (d)
                          Permissive Aggregation Group

                         

                      	
                         

                        88

                         

                      
	
                         

                        (e)
                          Present Value

                         

                      	
                         

                        88

                         

                      
	
                         

                        (f)
                          Required Aggregation Group

                         

                      	
                         

                        88

                         

                      
	
                         

                        (g)
                          Top-Heavy Plan

                         

                      	
                         

                        88

                         

                      
	
                         

                        (h)
                          Top-Heavy Ratio

                         

                      	
                         

                        88

                         

                      
	
                         

                        (i)
                          Total Compensation

                         

                      	
                         

                        89

                         

                      
	
                         

                        (j)
                          Valuation Date

                         

                      	
                         

                        89

                         

                      

              

               

               

              
                
                   

                

                
                   

                  
                    

                  

                

                
                   

                

              

               

               

              ARTICLE
                17 401(k) PLAN PROVISIONS

               

              
                	
                         

                        17.1
                          Limitation on the Amount of Section 401(k) Deferrals

                         

                      	
                         

                        90

                         

                      
	
                         

                        (a)
                          In general

                         

                      	
                         

                        90

                         

                      
	
                         

                        (b)
                          Correction of Code ?402(g) Violation

                         

                      	
                         

                        90

                         

                      
	
                         

                        17.2
                          Nondiscrimination Testing of Section 401(k) Deferrals -
                          ADP
                          Test

                         

                      	
                         

                        91

                         

                      
	
                         

                        (a)
                          ADP Test testing methods

                         

                      	
                         

                        91

                         

                      
	
                         

                        (b)
                          Special rule for first Plan Year

                         

                      	
                         

                        92

                         

                      
	
                         

                        (c)
                          Use of QMACs and QNECs under the ADP Test

                         

                      	
                         

                        92

                         

                      
	
                         

                        (d)
                          Correction of Excess Contributions

                         

                      	
                         

                        93

                         

                      
	
                         

                        (e)
                          Adjustment of deferral rate for Highly Compensated Employees

                         

                      	
                         

                        94

                         

                      
	
                         

                        17.3
                          Nondiscrimination Testing of Employer Matching Contributions
                          and Employee
                          After Tax Contributions ACP Test

                         

                      	
                         

                        94
                          

                         

                      
	
                         

                        (a)
                          ACP Test testing methods

                         

                      	
                         

                        94

                         

                      
	
                         

                        (b)
                          Special rule for first Plan Year

                         

                      	
                         

                        95

                         

                      
	
                         

                        (c)
                          Use of Section 401(k) Deferrals and QNECs under the ACP
                          Test

                         

                      	
                         

                        95

                         

                      
	
                         

                        (d)
                          Correction of Excess Aggregate Contributions

                         

                      	
                         

                        96

                         

                      
	
                         

                        (e)
                          Adjustment of contribution rate for Highly Compensated
                          Employees

                         

                      	
                         

                        97

                         

                      
	
                         

                        17.4
                          Multiple Use Test

                         

                      	
                         

                        97

                         

                      
	
                         

                        (a)
                          Aggregate Limit

                         

                      	
                         

                        97

                         

                      
	
                         

                        (b)
                          Correction of the Multiple Use Test

                         

                      	
                         

                        98

                         

                      
	
                         

                        17.5
                          Special Testing Rules

                         

                      	
                         

                        98

                         

                      
	
                         

                        (a)
                          Special rule for determining ADP and ACP of Highly Compensated
                          Employee
                          Group

                         

                      	
                         

                        98

                         

                      
	
                         

                        (b)
                          Aggregation of plans

                         

                      	
                         

                        98

                         

                      
	
                         

                        (c)
                          Disaggregation of plans

                         

                      	
                         

                        98

                         

                      
	
                         

                        (d)
                          Special rules for the Prior Year Testing Method

                         

                      	
                         

                        99

                         

                      
	
                         

                        17.6
                          Safe Harbor 401(k) Plan Provisions

                         

                      	
                         

                        99

                         

                      
	
                         

                        (a)
                          Safe harbor conditions

                         

                      	
                         

                        99

                         

                      
	
                         

                        (b)
                          Deemed compliance with ADP Test

                         

                      	
                         

                        104

                         

                      
	
                         

                        (c)
                          Deemed compliance with ACP Test

                         

                      	
                         

                        104

                         

                      
	
                         

                        (d)
                          Rules for applying the ACP Test

                         

                      	
                         

                        105

                         

                      
	
                         

                        (e)
                          Aggregated plans

                         

                      	
                         

                        105

                         

                      
	
                         

                        (f)
                          First year of plan

                         

                      	
                         

                        105

                         

                      
	
                         

                        17.7
                          Definitions

                         

                      	
                         

                        105

                         

                      
	
                         

                        (a)
                          ACP - Average Contribution Percentage

                         

                      	
                         

                        105

                         

                      
	
                         

                        (b)
                          ADP - Average Deferral Percentage

                         

                      	
                         

                        105

                         

                      
	
                         

                        (c)
                          Excess Aggregate Contributions

                         

                      	
                         

                        105

                         

                      
	
                         

                        (d)
                          Excess Contributions

                         

                      	
                         

                        106

                         

                      
	
                         

                        (e)
                          Highly Compensated Employee Group

                         

                      	
                         

                        106

                         

                      
	
                         

                        (f)
                          Nonhighly Compensated Employee Group

                         

                      	
                         

                        106

                         

                      
	
                         

                        (g)
                          QMACs - Qualified Matching Contribution

                         

                      	
                         

                        106

                         

                      
	
                         

                        (h)
                          QNECs - Qualified Nonelective Contributions

                         

                      	
                         

                        106

                         

                      
	
                         

                        (i)
                          Testing Compensation

                         

                      	
                         

                        106

                         

                      

              

               

              ARTICLE
                18
                PLAN AMENDMENTS AND TERMINATION

               

              
                	
                         

                        18.1
                          Plan Amendments

                         

                      	
                         

                        108

                         

                      
	
                         

                        (a)
                          Amendment by the Prototype Sponsor

                         

                      	
                         

                        108

                         

                      
	
                         

                        (b)
                          Amendment by the Employer

                         

                      	
                         

                        108

                         

                      
	
                         

                        (c)
                          Protected Benefits

                         

                      	
                         

                        109

                         

                      
	
                         

                        18.2
                          Plan Termination

                         

                      	
                         

                        109

                         

                      
	
                         

                        (a)
                          Full and immediate vesting

                         

                      	
                         

                        109

                         

                      
	
                         

                        (b)
                          Distribution procedures

                         

                      	
                         

                        109

                         

                      
	
                         

                        (c)
                          Termination upon merger, liquidation or dissolution of
                          the
                          Employer

                         

                      	
                         

                        110

                         

                      
	
                         

                        18.3
                          Merger or Consolidation

                         

                      	
                         

                        110

                         

                      

              

               

               

              
                
                   

                

                
                   

                  
                    

                  

                

                
                   

                

              

               

               

              ARTICLE
                19 MISCELLANEOUS

               

              
                	
                         

                        19.1
                          Exclusive Benefit

                         

                      	
                         

                        111

                         

                      
	
                         

                        19.2
                          Return of Employer Contributions

                         

                      	
                         

                        111

                         

                      
	
                         

                        (a)
                          Mistake of fact 

                         

                      	
                         

                        111

                         

                      
	
                         

                        (b)
                          Disallowance of deduction

                         

                      	
                         

                        111

                         

                      
	
                         

                        (c)
                          Failure to initially qualify

                         

                      	
                         

                        111

                         

                      
	
                         

                        19.3
                          Alienation or Assignment 

                         

                      	
                         

                        111

                         

                      
	
                         

                        19.4
                          Participants' Rights 

                         

                      	
                         

                        111

                         

                      
	
                         

                        19.5
                          Military Service

                         

                      	
                         

                        111

                         

                      
	
                         

                        19.6
                          Paired Plans

                         

                      	
                         

                        111

                         

                      
	
                         

                        19.7
                          Annuity Contract

                         

                      	
                         

                        112

                         

                      
	
                         

                        19.8
                          Use of IRS compliance programs

                         

                      	
                         

                        112

                         

                      
	
                         

                        19.9
                          Loss of Prototype Status 

                         

                      	
                         

                        112

                         

                      
	
                         

                        19.10
                          Governing Law 

                         

                      	
                         

                        112

                         

                      
	
                         

                        19.11
                          Waiver of Notice

                         

                      	
                         

                        112

                         

                      
	
                         

                        19.12
                          Use of Electronic Media

                         

                      	
                         

                        112

                         

                      
	
                         

                        19.13
                          Severability of Provisions

                         

                      	
                         

                        112

                         

                      
	
                         

                        19.14
                          Binding Effect

                         

                      	
                         

                        112

                         

                      

              

               

              ARTICLE
                20 GUST ELECTIONS AND EFFECTIVE DATES

               

              
                	
                         

                        20.1
                          GUST Effective Dates 

                         

                      	
                         

                        113

                         

                      
	
                         

                        20.2
                          Highly Compensated Employee Definition

                         

                      	
                         

                        113

                         

                      
	
                         

                        (a)
                          Top-Paid Group Test

                         

                      	
                         

                        113

                         

                      
	
                         

                        (b)
                          Calendar Year Election 

                         

                      	
                         

                        113

                         

                      
	
                         

                        (c)
                          Old-Law Calendar Year Election

                         

                      	
                         

                        114

                         

                      
	
                         

                        20.3
                          Required Minimum Distributions 

                         

                      	
                         

                        114

                         

                      
	
                         

                        20.4
                          $5,000 Involuntary Distribution Threshold

                         

                      	
                         

                        114

                         

                      
	
                         

                        20.5
                          Repeal of Family Aggregation for Allocation Purposes 

                         

                      	
                         

                        114

                         

                      
	
                         

                        20.6
                          ADP/ACP Testing Methods 

                         

                      	
                         

                        114

                         

                      
	
                         

                        20.7
                          Safe Harbor 401(k) Plan

                         

                      	
                         

                        114

                         

                      

              

               

              ARTICLE
                21 PARTICIPATION BY RELATED EMPLOYERS (CO-SPONSORS)

               

              
                	
                         

                        21.1
                          Co-Sponsor Adoption Page 

                         

                      	
                         

                        116

                         

                      
	
                         

                        21.2
                          Participation by Employees of Co-Sponsor

                         

                      	
                         

                        116

                         

                      
	
                         

                        21.3
                          Allocation of Contributions and Forfeitures 

                         

                      	
                         

                        116

                         

                      
	
                         

                        21.4
                          Co-Sponsor No Longer a Related Employer

                         

                      	
                         

                        116

                         

                      
	
                         

                        (a)
                          Manner of discontinuing participation

                         

                      	
                         

                        116

                         

                      
	
                         

                        (b)
                          Multiple employer plan 

                         

                      	
                         

                        116

                         

                      
	
                         

                        21.5
                          Special rules for Standardized Agreements 

                         

                      	
                         

                        117

                         

                      
	
                         

                        (a)
                          New Related Employer

                         

                      	
                         

                        117

                         

                      
	
                         

                        (b)
                          Former Related Employer

                         

                      	
                         

                        117

                         

                      

              

               

               

              
                
                   

                

                
                   

                  
                    

                  

                

                
                   

                

              

               

               

              ARTICLE
                22 PLAN DEFINITIONS

               

              
                	
                         

                        22.1
                          Account

                         

                      	
                         

                        118

                         

                      
	
                         

                        22.2
                          Account Balance

                         

                      	
                         

                        118

                         

                      
	
                         

                        22.3
                          Accrued Benefit

                         

                      	
                         

                        118

                         

                      
	
                         

                        22.4
                          ACP -- Average Contribution Percentage

                         

                      	
                         

                        118

                         

                      
	
                         

                        22.5
                          ACP Test -- Actual Contribution Percentage Test

                         

                      	
                         

                        118

                         

                      
	
                         

                        22.6
                          Actual Hours Crediting Method

                         

                      	
                         

                        118

                         

                      
	
                         

                        22.7
                          Adoption Agreement

                         

                      	
                         

                        118

                         

                      
	
                         

                        22.8
                          ADP -- Average Deferral Percentage

                         

                      	
                         

                        118

                         

                      
	
                         

                        22.9
                          ADP Test -- Actual Deferral Percentage Test

                         

                      	
                         

                        118

                         

                      
	
                         

                        22.10
                          Agreement 

                         

                      	
                         

                        118

                         

                      
	
                         

                        22.11
                          Aggregate Limit

                         

                      	
                         

                        118

                         

                      
	
                         

                        22.12
                          Alternate Payee 

                         

                      	
                         

                        118

                         

                      
	
                         

                        22.13
                          Anniversary Year Method

                         

                      	
                         

                        118

                         

                      
	
                         

                        22.14
                          Anniversary Years

                         

                      	
                         

                        119

                         

                      
	
                         

                        22.15
                          Annual Additions 

                         

                      	
                         

                        119

                         

                      
	
                         

                        22.16
                          Annual Additions Limitation 

                         

                      	
                         

                        119

                         

                      
	
                         

                        22.17
                          Annuity Starting Date 

                         

                      	
                         

                        119

                         

                      
	
                         

                        22.18
                          Applicable Life Expectancy 

                         

                      	
                         

                        119

                         

                      
	
                         

                        22.19
                          Applicable Percentage

                         

                      	
                         

                        119

                         

                      
	
                         

                        22.20
                          Average Compensation

                         

                      	
                         

                        119

                         

                      
	
                         

                        22.21
                          Averaging Period 

                         

                      	
                         

                        119

                         

                      
	
                         

                        22.22
                          Balance Forward Method 

                         

                      	
                         

                        119

                         

                      
	
                         

                        22.23
                          Basic Plan Document 

                         

                      	
                         

                        119

                         

                      
	
                         

                        22.24
                          Beneficiary

                         

                      	
                         

                        119

                         

                      
	
                         

                        22.25
                          BPD

                         

                      	
                         

                        119

                         

                      
	
                         

                        22.26
                          Break-in-Service - Eligibility 

                         

                      	
                         

                        119

                         

                      
	
                         

                        22.27
                          Break-in-Service - Vesting 

                         

                      	
                         

                        119

                         

                      
	
                         

                        22.28
                          Calendar Year Election

                         

                      	
                         

                        119

                         

                      
	
                         

                        22.29
                          Cash-Out Distribution

                         

                      	
                         

                        119

                         

                      
	
                         

                        22.30
                          Code 

                         

                      	
                         

                        120

                         

                      
	
                         

                        22.31
                          Code ?415 Safe Harbor Compensation

                         

                      	
                         

                        120

                         

                      
	
                         

                        22.32
                          Compensation Dollar Limitation

                         

                      	
                         

                        120

                         

                      
	
                         

                        22.33
                          Co-Sponsor

                         

                      	
                         

                        120

                         

                      
	
                         

                        22.34
                          Co-Sponsor Adoption Page 

                         

                      	
                         

                        120

                         

                      
	
                         

                        22.35
                          Covered Compensation

                         

                      	
                         

                        120

                         

                      
	
                         

                        22.36
                          Cumulative Disparity Limit

                         

                      	
                         

                        120

                         

                      
	
                         

                        22.37
                          Current Year Testing Method

                         

                      	
                         

                        120

                         

                      
	
                         

                        22.38
                          Custodian

                         

                      	
                         

                        120

                         

                      
	
                         

                        22.39
                          Davis-Bacon Act Service

                         

                      	
                         

                        120

                         

                      
	
                         

                        22.40
                          Davis-Bacon Contribution Formula 

                         

                      	
                         

                        121

                         

                      

              

               

              
 

              
                
                   

                

                
                   

                  
                    

                  

                

                
                   

                

              

              

               

              

               

              
                	
                         

                        22.41
                          Defined Benefit Plan

                         

                      	
                         

                        121

                         

                      
	
                         

                        22.42
                          Defined Benefit Plan Fraction

                         

                      	
                         

                        121

                         

                      
	
                         

                        22.43
                          Defined Contribution Plan

                         

                      	
                         

                        121

                         

                      
	
                         

                        22.44
                          Defined Contribution Plan Dollar Limitation

                         

                      	
                         

                        121

                         

                      
	
                         

                        22.45
                          Defined Contribution Plan Fraction 

                         

                      	
                         

                        121

                         

                      
	
                         

                        22.46
                          Designated Beneficiary 

                         

                      	
                         

                        121

                         

                      
	
                         

                        22.47
                          Determination Date 

                         

                      	
                         

                        121

                         

                      
	
                         

                        22.48
                          Determination Period

                         

                      	
                         

                        121

                         

                      
	
                         

                        22.49
                          Determination Year 

                         

                      	
                         

                        121

                         

                      
	
                         

                        22.50
                          Directed Account 

                         

                      	
                         

                        121

                         

                      
	
                         

                        22.51
                          Directed Trustee

                         

                      	
                         

                        121

                         

                      
	
                         

                        22.52
                          Direct Rollover

                         

                      	
                         

                        121

                         

                      
	
                         

                        22.53
                          Disabled

                         

                      	
                         

                        121

                         

                      
	
                         

                        22.54
                          Discretionary Trustee 

                         

                      	
                         

                        121

                         

                      
	
                         

                        22.55
                          Distribution Calendar Year

                         

                      	
                         

                        121

                         

                      
	
                         

                        22.56
                          Distribution Commencement Date

                         

                      	
                         

                        121

                         

                      
	
                         

                        22.57
                          Early Retirement Age

                         

                      	
                         

                        122

                         

                      
	
                         

                        22.58
                          Earned Income 

                         

                      	
                         

                        122

                         

                      
	
                         

                        22.59
                          Effective Date 

                         

                      	
                         

                        122

                         

                      
	
                         

                        22.60
                          Elapsed Time Method

                         

                      	
                         

                        122

                         

                      
	
                         

                        22.61
                          Elective Deferrals

                         

                      	
                         

                        122

                         

                      
	
                         

                        22.62
                          Eligibility Computation Period

                         

                      	
                         

                        122

                         

                      
	
                         

                        22.63
                          Eligible Participant

                         

                      	
                         

                        122

                         

                      
	
                         

                        22.64
                          Eligible Rollover Distribution

                         

                      	
                         

                        123

                         

                      
	
                         

                        22.65
                          Eligible Retirement Plan

                         

                      	
                         

                        123

                         

                      
	
                         

                        22.66
                          Employee 

                         

                      	
                         

                        123

                         

                      
	
                         

                        22.67
                          Employee After-Tax Contribution Account

                         

                      	
                         

                        123

                         

                      
	
                         

                        22.68
                          Employee After-Tax Contributions

                         

                      	
                         

                        123

                         

                      
	
                         

                        22.69
                          Employer

                         

                      	
                         

                        123

                         

                      
	
                         

                        22.70
                          Employer Contribution Account

                         

                      	
                         

                        123

                         

                      
	
                         

                        22.71
                          Employer Contributions 

                         

                      	
                         

                        123

                         

                      
	
                         

                        22.72
                          Employer Matching Contribution Account

                         

                      	
                         

                        123

                         

                      
	
                         

                        22.73
                          Employer Matching Contributions 

                         

                      	
                         

                        123

                         

                      
	
                         

                        22.74
                          Employer Nonelective Contributions

                         

                      	
                         

                        123

                         

                      
	
                         

                        22.75
                          Employment Commencement Date

                         

                      	
                         

                        124

                         

                      
	
                         

                        22.76
                          Employment Period 

                         

                      	
                         

                        124

                         

                      
	
                         

                        22.77
                          Entry Date 

                         

                      	
                         

                        124

                         

                      
	
                         

                        22.78
                          Equivalency Method 

                         

                      	
                         

                        124

                         

                      
	
                         

                        22.79
                          ERISA 

                         

                      	
                         

                        124

                         

                      

              

               

               

              
                
                   

                

                
                   

                  
                    

                  

                

                
                   

                

              

              

               

              
                	
                         

                        22.80
                          Excess Aggregate Contributions 

                         

                      	
                         

                        124

                         

                      
	
                         

                        22.81
                          Excess Amount 

                         

                      	
                         

                        124

                         

                      
	
                         

                        22.82
                          Excess Compensation

                         

                      	
                         

                        124

                         

                      
	
                         

                        22.83
                          Excess Contributions 

                         

                      	
                         

                        124

                         

                      
	
                         

                        22.84
                          Excess Deferrals 

                         

                      	
                         

                        124

                         

                      
	
                         

                        22.85
                          Excluded Employee 

                         

                      	
                         

                        124

                         

                      
	
                         

                        22.86
                          Fail-Safe Coverage Provision 

                         

                      	
                         

                        124

                         

                      
	
                         

                        22.87
                          Favorable IRS Letter

                         

                      	
                         

                        124

                         

                      
	
                         

                        22.88
                          Five-Percent Owner 

                         

                      	
                         

                        124

                         

                      
	
                         

                        22.89
                          Five-Year Forfeiture Break in Service

                         

                      	
                         

                        124

                         

                      
	
                         

                        22.90
                          Flat Benefit

                         

                      	
                         

                        124

                         

                      
	
                         

                        22.91
                          Flat Excess Benefit

                         

                      	
                         

                        124

                         

                      
	
                         

                        22.92
                          Flat Offset Benefit

                         

                      	
                         

                        124

                         

                      
	
                         

                        22.93
                          Former Related Employer 

                         

                      	
                         

                        125

                         

                      
	
                         

                        22.94
                          Four-Step Formula

                         

                      	
                         

                        125

                         

                      
	
                         

                        22.95
                          General Trust Account 

                         

                      	
                         

                        125

                         

                      
	
                         

                        22.96
                          GUST Legislation 

                         

                      	
                         

                        125

                         

                      
	
                         

                        22.97
                          Hardship

                         

                      	
                         

                        125

                         

                      
	
                         

                        22.98
                          Highest Average Compensation

                         

                      	
                         

                        125

                         

                      
	
                         

                        22.99
                          Highly Compensated Employee 

                         

                      	
                         

                        125

                         

                      
	
                         

                        (a)
                          Definition

                         

                      	
                         

                        125

                         

                      
	
                         

                        (b)
                          Other Definitions

                         

                      	
                         

                        125

                         

                      
	
                         

                        22.100
                          Highly Compensated Employee Group 

                         

                      	
                         

                        126

                         

                      
	
                         

                        22.101
                          Hour of Service

                         

                      	
                         

                        126

                         

                      
	
                         

                        (a)
                          Performance of duties 

                         

                      	
                         

                        126

                         

                      
	
                         

                        (b)
                          Nonperformance of duties

                         

                      	
                         

                        126

                         

                      
	
                         

                        (c)
                          Back pay award

                         

                      	
                         

                        126

                         

                      
	
                         

                        (d)
                          Related Employers/Leased Employees 

                         

                      	
                         

                        126

                         

                      
	
                         

                        (e)
                          Maternity/paternity leave

                         

                      	
                         

                        126

                         

                      
	
                         

                        22.102
                          Included Compensation 

                         

                      	
                         

                        126

                         

                      
	
                         

                        22.103
                          Insurer 

                         

                      	
                         

                        127

                         

                      
	
                         

                        22.104
                          Integrated Benefit Formula

                         

                      	
                         

                        127

                         

                      
	
                         

                        22.105
                          Integration Level 

                         

                      	
                         

                        127

                         

                      
	
                         

                        22.106
                          Investment Manager 

                         

                      	
                         

                        127

                         

                      
	
                         

                        22.107
                          Key Employee

                         

                      	
                         

                        127

                         

                      
	
                         

                        22.108
                          Leased Employee

                         

                      	
                         

                        127

                         

                      
	
                         

                        22.109
                          Life Expectancy

                         

                      	
                         

                        128

                         

                      
	
                         

                        22.110
                          Limitation Year 

                         

                      	
                         

                        128

                         

                      
	
                         

                        22.111
                          Lookback Year

                         

                      	
                         

                        128

                         

                      
	
                         

                        22.112
                          Maximum Disparity Percentage

                         

                      	
                         

                        128

                         

                      
	
                         

                        22.113
                          Maximum Offset Percentage

                         

                      	
                         

                        128

                         

                      
	
                         

                        22.114
                          Maximum Permissible Amount

                         

                      	
                         

                        128

                         

                      

              

               

              
 

              
                
                   

                

                
                   

                  
                    

                  

                

                
                   

                

              

              

               

              
                	
                         

                        22.115
                          Measuring Period

                         

                      	
                         

                        128

                         

                      
	
                         

                        22.116
                          Multiple Use Test

                         

                      	
                         

                        128

                         

                      
	
                         

                        22.117
                          Named Fiduciary 

                         

                      	
                         

                        128

                         

                      
	
                         

                        22.118
                          Net Profits 

                         

                      	
                         

                        128

                         

                      
	
                         

                        22.119
                          New Related Employer 

                         

                      	
                         

                        128

                         

                      
	
                         

                        22.120
                          Nonhighly Compensated Employee

                         

                      	
                         

                        128

                         

                      
	
                         

                        22.121
                          Nonhighly Compensated Employee Group

                         

                      	
                         

                        128

                         

                      
	
                         

                        22.122
                          Nonintegrated Benefit Formula 

                         

                      	
                         

                        128

                         

                      
	
                         

                        22.123
                          Non-Key Employee 

                         

                      	
                         

                        128

                         

                      
	
                         

                        22.124
                          Nonresident Alien Employees 

                         

                      	
                         

                        128

                         

                      
	
                         

                        22.125
                          Nonstandardized Agreement

                         

                      	
                         

                        128

                         

                      
	
                         

                        22.126
                          Normal Retirement Age

                         

                      	
                         

                        128

                         

                      
	
                         

                        22.127
                          Offset Compensation

                         

                      	
                         

                        129

                         

                      
	
                         

                        22.128
                          Offset Benefit Formula 

                         

                      	
                         

                        129

                         

                      
	
                         

                        22.129
                          Old-Law Calendar Year Election

                         

                      	
                         

                        129

                         

                      
	
                         

                        22.130
                          Old-Law Required Beginning Date

                         

                      	
                         

                        129

                         

                      
	
                         

                        22.131
                          Owner-Employee

                         

                      	
                         

                        129

                         

                      
	
                         

                        22.132
                          Paired Plans

                         

                      	
                         

                        129

                         

                      
	
                         

                        22.133
                          Participant

                         

                      	
                         

                        129

                         

                      
	
                         

                        22.134
                          Period of Severance

                         

                      	
                         

                        129

                         

                      
	
                         

                        22.135
                          Permissive Aggregation Group 

                         

                      	
                         

                        129

                         

                      
	
                         

                        22.136
                          Permitted Disparity Method 

                         

                      	
                         

                        129

                         

                      
	
                         

                        22.137
                          Plan

                         

                      	
                         

                        129

                         

                      
	
                         

                        22.138
                          Plan Administrator

                         

                      	
                         

                        129

                         

                      
	
                         

                        22.139
                          Plan Year

                         

                      	
                         

                        129

                         

                      
	
                         

                        22.140
                          Pre-Age 35 Waiver

                         

                      	
                         

                        129

                         

                      
	
                         

                        22.141
                          Predecessor Employer 

                         

                      	
                         

                        129

                         

                      
	
                         

                        22.142
                          Predecessor Plan

                         

                      	
                         

                        129

                         

                      
	
                         

                        22.143
                          Present Value 

                         

                      	
                         

                        130

                         

                      
	
                         

                        22.144
                          Present Value Stated Benefit

                         

                      	
                         

                        130

                         

                      
	
                         

                        22.145
                          Prior Year Testing Method 

                         

                      	
                         

                        130

                         

                      
	
                         

                        22.146
                          Pro Rata Allocation Method

                         

                      	
                         

                        130

                         

                      
	
                         

                        22.147
                          Projected Annual Benefit 

                         

                      	
                         

                        130

                         

                      
	
                         

                        22.148
                          Protected Benefit 

                         

                      	
                         

                        130

                         

                      
	
                         

                        22.149
                          Prototype Plan

                         

                      	
                         

                        130

                         

                      
	
                         

                        22.150
                          Prototype Sponsor

                         

                      	
                         

                        130

                         

                      
	
                         

                        22.151
                          QDRO -- Qualified Domestic Relations Order

                         

                      	
                         

                        130

                         

                      
	
                         

                        22.152
                          QJSA -- Qualified Joint and Survivor Annuity 

                         

                      	
                         

                        130

                         

                      
	
                         

                        22.153
                          QMAC Account

                         

                      	
                         

                        130

                         

                      
	
                         

                        22.154
                          QMACs -- Qualified Matching Contributions

                         

                      	
                         

                        130

                         

                      
	
                         

                        22.155
                          QNEC Account 

                         

                      	
                         

                        130

                         

                      
	
                         

                        22.156
                          QNECs -- Qualified Nonelective Contributions

                         

                      	
                         

                        130

                         

                      

              

               

              
 

              
                
                   

                

                
                   

                  
                    

                  

                

                
                   

                

              

               

               

              
                	
                         

                        22.157
                          QPSA -- Qualified Preretirement Survivor Annuity 

                         

                      	
                         

                        130

                         

                      
	
                         

                        22.158
                          QPSA Election Period

                         

                      	
                         

                        130

                         

                      
	
                         

                        22.159
                          Qualified Election

                         

                      	
                         

                        130

                         

                      
	
                         

                        22.160
                          Qualified Transfer 

                         

                      	
                         

                        130

                         

                      
	
                         

                        22.161
                          Qualifying Employer Real Property

                         

                      	
                         

                        130

                         

                      
	
                         

                        22.162
                          Qualifying Employer Securities

                         

                      	
                         

                        131

                         

                      
	
                         

                        22.163
                          Reemployment Commencement Date 

                         

                      	
                         

                        131

                         

                      
	
                         

                        22.164
                          Related Employer

                         

                      	
                         

                        131

                         

                      
	
                         

                        22.165
                          Required Aggregation Group 

                         

                      	
                         

                        131

                         

                      
	
                         

                        22.166
                          Required Beginning Date

                         

                      	
                         

                        131

                         

                      
	
                         

                        22.167
                          Reverse QNEC Method

                         

                      	
                         

                        131

                         

                      
	
                         

                        22.168
                          Rollover Contribution Account

                         

                      	
                         

                        131

                         

                      
	
                         

                        22.169
                          Rollover Contribution 

                         

                      	
                         

                        131

                         

                      
	
                         

                        22.170
                          Rule of Parity Break in Service

                         

                      	
                         

                        131

                         

                      
	
                         

                        22.171
                          Safe Harbor 401(k) Plan

                         

                      	
                         

                        131

                         

                      
	
                         

                        22.172
                          Safe Harbor Contribution

                         

                      	
                         

                        131

                         

                      
	
                         

                        22.173
                          Safe Harbor Matching Contribution Account

                         

                      	
                         

                        131

                         

                      
	
                         

                        22.174
                          Safe Harbor Matching Contributions

                         

                      	
                         

                        131

                         

                      
	
                         

                        22.175
                          Safe Harbor Nonelective Contribution Account 

                         

                      	
                         

                        131

                         

                      
	
                         

                        22.176
                          Safe Harbor Nonelective Contributions

                         

                      	
                         

                        131

                         

                      
	
                         

                        22.177
                          Salary Reduction Agreement

                         

                      	
                         

                        131

                         

                      
	
                         

                        22.178
                          Section 401(k) Deferral Account

                         

                      	
                         

                        132

                         

                      
	
                         

                        22.179
                          Section 401(k) Deferrals

                         

                      	
                         

                        132

                         

                      
	
                         

                        22.180
                          Self-Employed Individual 

                         

                      	
                         

                        132

                         

                      
	
                         

                        22.181
                          Shareholder-Employee

                         

                      	
                         

                        132

                         

                      
	
                         

                        22.182
                          Shift-to-Plan-Year Method

                         

                      	
                         

                        132

                         

                      
	
                         

                        22.183
                          Short Plan Year 

                         

                      	
                         

                        132

                         

                      
	
                         

                        22.184
                          Social Security Retirement Age

                         

                      	
                         

                        132

                         

                      
	
                         

                        22.185
                          Standardized Agreement

                         

                      	
                         

                        132

                         

                      
	
                         

                        22.186
                          Stated Benefit 

                         

                      	
                         

                        132

                         

                      
	
                         

                        22.187
                          Straight Life Annuity

                         

                      	
                         

                        132

                         

                      
	
                         

                        22.188
                          Successor Plan 

                         

                      	
                         

                        132

                         

                      
	
                         

                        22.189
                          Taxable Wage Base

                         

                      	
                         

                        132

                         

                      
	
                         

                        22.190
                          Testing Compensation 

                         

                      	
                         

                        132

                         

                      
	
                         

                        22.191
                          Theoretical Reserve

                         

                      	
                         

                        132

                         

                      
	
                         

                        22.192
                          Three Percent Method 

                         

                      	
                         

                        132

                         

                      
	
                         

                        22.193
                          Top-Paid Group

                         

                      	
                         

                        132

                         

                      
	
                         

                        22.194
                          Top-Paid Group Test

                         

                      	
                         

                        133

                         

                      
	
                         

                        22.195
                          Top-Heavy Plan 

                         

                      	
                         

                        133

                         

                      
	
                         

                        22.196
                          Top-Heavy Ratio

                         

                      	
                         

                        133

                         

                      
	
                         

                        22.197
                          Total Compensation

                         

                      	
                         

                        133

                         

                      
	
                         

                        (a)
                          W-2 Wages

                         

                      	
                         

                        133

                         

                      

              

               

               

              
                
                   

                

                
                   

                  
                    

                  

                

                
                   

                

              

              

               

              
                	
                         

                        (b)
                          Withholding Wages 

                         

                      	
                         

                        133

                         

                      
	
                         

                        (c)
                          Code ?415 Safe Harbor Compensation

                         

                      	
                         

                        133

                         

                      
	
                         

                        22.198
                          Transfer Account 

                         

                      	
                         

                        134

                         

                      
	
                         

                        22.199
                          Trust 

                         

                      	
                         

                        134

                         

                      
	
                         

                        22.200
                          Trustee 

                         

                      	
                         

                        134

                         

                      
	
                         

                        22.201
                          Two-Step Formula

                         

                      	
                         

                        134

                         

                      
	
                         

                        22.202
                          Union Employee 

                         

                      	
                         

                        134

                         

                      
	
                         

                        22.203
                          Unit Benefit 

                         

                      	
                         

                        134

                         

                      
	
                         

                        22.204
                          Unit Excess Benefit

                         

                      	
                         

                        134

                         

                      
	
                         

                        22.205
                          Unit Offset Benefit

                         

                      	
                         

                        134

                         

                      
	
                         

                        22.206
                          Valuation Date 

                         

                      	
                         

                        134

                         

                      
	
                         

                        22.207
                          Vesting Computation Period

                         

                      	
                         

                        134

                         

                      
	
                         

                        22.208
                          W-2 Wages 

                         

                      	
                         

                        134

                         

                      
	
                         

                        22.209
                          Withholding Wages

                         

                      	
                         

                        134

                         

                      
	
                         

                        22.210
                          Year of Participation

                         

                      	
                         

                        134

                         

                      
	
                         

                        22.211
                          Year of Service

                         

                      	
                         

                        134

                         

                      

              

              

               

            

            
              
                 

              

              
                 

                
                  

                

              

              
                 

              

            

             

            

              ARTICLE
                1
                PLAN ELIGIBILITY AND PARTICIPATION 

               

              This
                Article contains the rules for determining when an Employee becomes
                eligible to
                participate in the Plan. Part 1 and Part 2 of the Agreement contain
                specific
                elections for applying these Plan eligibility and participation rules.
                Article 6
                of this BPD and Part 7 of the Agreement contain special service crediting
                elections to override the default provisions under this Article.

               

              
                	
                        1.1

                      	
                        Eligibility
                          for Plan Participation. An Employee who satisfies the Plan's
                          minimum age
                          and service conditions (as elected in Part 1, #5 of the
                          Agreement) is
                          eligible to participate in the Plan beginning on the Entry
                          Date selected
                          in Part 2 of the Agreement, unless he/she is specifically
                          excluded from
                          participation under Part 1, #4 of the Agreement. An Employee
                          who has
                          satisfied the Plan's minimum age and service conditions
                          and is employed on
                          his/her Entry Date is referred to as an Eligible Participant.
                          (See Section
                          1.7 below for the rules regarding an Employee who terminates
                          employment
                          prior to his/her Entry Date.) An Employee who is excluded
                          from
                          participation under Part 1, #4 of the Agreement is referred
                          to as an
                          Excluded Employee. 

                      

              

               

              
                	
                        1.2

                      	
                        Excluded
                          Employees. Unless specifically excluded under Part 1, #4
                          of the Agreement,
                          all Employees of the Employer are entitled to participate
                          under the Plan
                          upon becoming an Eligible Participant. Any Employee who
                          is excluded under
                          Part 1, #4 of the Agreement may not participate under the
                          Plan, unless
                          such Excluded Employee subsequently becomes a member of
                          an eligible class
                          of Employees. (See Section 1.8(b) of this Article for rules
                          regarding an
                          Excluded Employee's entry into the Plan if he/she subsequently
                          becomes a
                          member of an eligible class of Employees.)

                      

              

               

              The
                Employer may elect under Part 1, #4 of the Profit Sharing/401(k)
                Agreement to
                exclude different groups of Employees for Section 401(k) Deferrals,
                Employer
                Matching Contributions, and Employer Nonelective Contributions. Unless
                provided
                otherwise under Part 1, #4.f. of the Nonstandardized Profit Sharing/401(k)
                Agreement, for purposes of determining the Excluded Employees, any
                selection
                made with respect to Section 401(k) Deferrals also will apply to
                any Employee
                After-Tax Contributions and any Safe Harbor Contributions; any selections
                made
                with respect to Employer Matching Contributions also will apply to
                any Qualified
                Matching Contributions (QMACs); and any selections made with respect
                to Employer
                Nonelective Contributions also will apply to any Qualified Nonelective
                Contributions (QNECs). 

               

              
                	 	
                        (a)

                      	
                        Independent
                          contractors. Any individual who is an independent contractor,
                          or who
                          performs services with the Employer under an agreement
                          that identifies the
                          individual as an independent contractor, is specifically
                          excluded from the
                          Nonstandardized plan. In the event the Internal Revenue
                          Service (IRS)
                          retroactively reclassifies such an individual as an Employee,
                          the
                          reclassified Employee will become an Eligible Participant
                          on the date the
                          IRS issues a final determination regarding his/her employment
                          status (or
                          the individual's Entry Date, if later), unless the individual
                          is otherwise
                          excluded from participation under Part 1, #4 of the Agreement.
                          For periods
                          prior to the date of such final determination, the reclassified
                          Employee
                          will not have any rights to accrued benefits under the
                          Plan, except as
                          agreed to by the Employer and the IRS, or as set forth
                          in an amendment
                          adopted by the Employer. 

                      

              

               

              
                	 	
                        (b)

                      	
                        Leased
                          Employees. If an individual is a Leased Employee, such
                          individual is
                          treated as an Employee of the Employer and may participate
                          under the Plan
                          upon satisfying the Plan's minimum age and service conditions,
                          unless the
                          Employer elects to exclude Leased Employees from participation
                          under Part
                          1, #4.d. of the Nonstandardized Agreement.

                      

              

               

              
                	 	
                        (1)

                      	
                        Definition
                          of Leased Employee. Effective for Plan Years beginning
                          after December 31,
                          1996, a Leased Employee, as defined in Code ?414(n), is
                          an individual who
                          performs services for the Employer on a substantially full
                          time basis for
                          a period of at least one year pursuant to an agreement
                          between the
                          Employer and a leasing organization, provided such services
                          are performed
                          under the primary direction or control of the recipient
                          Employer. For Plan
                          Years beginning before January 1, 1997, the definition
                          of Leased Employee
                          is as defined under Code ?414(n), as in effect for such
                          years.
                          

                      

              

               

              
                	 	
                        (2)

                      	
                        Credit
                          for benefits. If a Leased Employee receives contributions
                          or benefits
                          under a plan maintained by the leasing organization that
                          are attributable
                          to services performed for the Employer, such contributions
                          or benefits
                          shall be treated as provided by the Employer.

                      

              

               

              
                	 	
                        (3)

                      	
                        Safe
                          harbor plan. A Leased Employee will not be considered an
                          Employee of the
                          Employer if such Leased Employee is covered by a money
                          purchase plan of
                          the leasing organization which provides: (i) a nonintegrated
                          employer
                          contribution of at least 10% of compensation, (ii) immediate
                          participation, and (iii) full and immediate vesting. For
                          this paragraph to
                          apply, Leased Employees must not constitute more than 20%
                          of the total
                          Nonhighly Compensated Employees of the Employer.
                          

                      

              

               

              
                	
                        1.3

                      	
                        Employees
                          of Related Employers. Employees of the Employer that executes
                          the
                          Signature Page of the Agreement and Employees of any Related
                          Employer that
                          executes a Co-Sponsor Adoption Page under the Agreement
                          are eligible to
                          participate in this Plan. 

                      

              

               

              
                	 	
                        (a)

                      	
                        Nonstandardized
                          Agreement. In a Nonstandardized Agreement, a Related Employer
                          is not
                          required to execute a Co-Sponsor Adoption Page. However,
                          Employees of a
                          Related Employer that does not execute a Co-Sponsor Adoption
                          Page are not
                          eligible to participate in the Plan.

                      

              

               

              
                	 	
                        (b)

                      	
                        Standardized
                          Agreement. In a Standardized Agreement, Employees of all
                          Related Employers
                          are eligible to participate under the Plan upon satisfying
                          any required
                          minimum age and/or service conditions (unless otherwise
                          excluded under
                          Part 1, #4 of the Agreement). All Related Employers (who
                          have Employees
                          who may be eligible under the Plan) must execute a Co-Sponsor
                          Adoption
                          Page under the Agreement, so the Employees of such Related
                          Employers are
                          eligible to become Participants in the Plan. (See Article
                          21 for
                          applicable rules if a Related Employer does not sign the
                          Co-Sponsor
                          Adoption Page and the effect of an acquisition or disposition
                          transaction
                          that is described in Code ?410(b)(6)(C).)

                      

              

               

              
                
                   

                

                
                  1

                  
                    

                  

                

                
                   

                

              

              

               

              
                	
                        1.4

                      	
                        Minimum
                          Age and Service Conditions. Part 1, #5 of the Agreement
                          contains specific
                          elections as to the minimum age and service conditions
                          which an Employee
                          must satisfy prior to becoming eligible to participate
                          under the Plan. An
                          Employee may be required to attain a specific age or to
                          complete a certain
                          amount of service with the Employer prior to commencing
                          participation
                          under the Plan. If no minimum age or service conditions
                          apply to a
                          particular contribution (i.e., the Employer elects "None"
                          under Part 1,
                          #5.a. of the Agreement), an Employee is treated as satisfying
                          the Plan's
                          eligibility requirements on the individual's Employment
                          Commencement Date.
                          

                      

              

               

              Different
                age and service conditions may be selected under Part 1, #5 of the
                Profit
                Sharing/401(k) Agreement for Section 401(k) Deferrals, Employer Matching
                Contributions, and Employer Nonelective Contributions. For purposes
                of applying
                the eligibility conditions under Part 1, #5, any selection made with
                respect to
                Section 401(k) Deferrals also will apply to any Employee After-Tax
                Contributions; any selections made with respect to Employer Matching
                Contributions also will apply to any Qualified Matching Contributions
                (QMACs);
                and any selections made with respect to Employer Nonelective Contributions
                also
                will apply to any Qualified Nonelective Contributions (QNECs), unless
                otherwise
                provided under Part 1, #5.f. of the Nonstandardized Profit Sharing/401(k)
                Agreement. In addition, any eligibility conditions selected with
                respect to
                Section 401(k) Deferrals also will apply to any Safe Harbor Contributions
                designated under Part 4E of the Profit Sharing/401(k) Agreement,
                unless
                otherwise provided under Part 4E, #30.d. of the Profit Sharing/401(k)
                Agreement.
                If different conditions apply for different contributions, the rules
                in this
                Article for determining when an Employee is an Eligible Participant
                are applied
                separately with respect to each set of eligibility conditions. 

               

              
                	 	
                        (a)

                      	
                        Maximum
                          permissible age and service conditions. Code ?410(a) provides
                          limits on
                          the maximum permissible age and service conditions that
                          may be required
                          prior to Plan participation. The Employer may not require
                          an Employee, as
                          a condition of Plan participation, to attain an age older
                          than age 21. The
                          Employer also may not require an Employee to complete more
                          than one Year
                          of Service, unless the Employer elects full and immediate
                          vesting under
                          Part 6 of the Agreement, in which case the Employer may
                          require an
                          Employee to complete up to two Years of Service. (The Employer
                          may not
                          require an Employee to complete more than one Year of Service
                          to be
                          eligible to make Section 401(k) Deferrals under the Profit
                          Sharing/401(k)
                          Agreement.) 

                      

              

               

              
                	 	
                        (b)

                      	
                        Year
                          of Service. Unless the Employer elects otherwise under
                          Part 7, #23 of the
                          Agreement [Part 7, #41 of the Profit Sharing/401(k) Agreement],
                          an
                          Employee will earn one Year of Service for purposes of
                          applying the
                          eligibility rules under this Article if the Employee completes
                          at least
                          1,000 Hours of Service with the Employer during an Eligibility
                          Computation
                          Period (as defined in subsection (c) below). An Employee
                          will receive
                          credit for a Year of Service, as of the end of the Eligibility
                          Computation
                          Period, if the Employee completes the required Hours of
                          Service during
                          such period, even if the Employee is not employed for the
                          entire period.
                          In calculating an Employee's Hours of Service for purposes
                          of applying the
                          eligibility rules under this Article, the Employer will
                          use the Actual
                          Hours Crediting Method, unless elected otherwise under
                          Part 7 of the
                          Agreement. (See Article 6 of this BPD for a description
                          of alternative
                          service crediting methods.) 

                      

              

               

              
                	 	
                        (c)

                      	
                        Eligibility
                          Computation Periods. For purposes of determining Years
                          of Service under
                          this Article, an Employee's initial Eligibility Computation
                          Period is the
                          12-month period beginning on the Employee's Employment
                          Commencement Date.
                          If one Year of Service is required for eligibility, and
                          the Employee is
                          not credited with a Year of Service for the first Eligibility
                          Computation
                          Period, subsequent Eligibility Computation Periods are
                          calculated under
                          the Shift-to-Plan-Year Method, 

                      

              

               

              
                
                   

                

                
                  2

                  
                    

                  

                

                
                   

                

              

              

               

              unless
                the Employer elects under Part 7, #24.a. of the Agreement [Part 7,
                #42.a. of the
                Profit Sharing/401(k) Agreement] to use the Anniversary Year Method.
                If two
                Years of Service are required for eligibility, subsequent Eligibility
                Computation Periods are measured on the Anniversary Year Method,
                unless the
                Employer elects under Part 7, #24.b. of the Agreement [Part 7, #42.b.
                of the
                Profit Sharing/401(k) Agreement] to use the Shift-to-Plan-Year Method.
                In the
                case of a Profit Sharing/401(k) Agreement in which a two Years of
                Service
                eligibility condition is used for either Employer Matching Contributions
                or
                Employer Nonelective Contributions, the method used to determine
                Eligibility
                Computation Periods for the two Years of Service condition also will
                apply to
                any one Year of Service eligibility condition used with respect to
                any other
                contributions under the Plan. 

               

              
                	 	
                        (1)

                      	
                        Shift-to-Plan-Year
                          Method. Under the Shift-to-Plan-Year Method, after the
                          initial Eligibility
                          Computation Period, subsequent Eligibility Computation
                          Periods are
                          measured using the Plan Year. In applying the Shift-to-Plan-Year
                          Method,
                          the first Eligibility Computation Period following the
                          shift to the Plan
                          Year is the first Plan Year that commences after the Employee's
                          Employment
                          Commencement Date. See Section 11.7 for rules that apply
                          if there is a
                          short Plan Year. 

                      

              

               

              
                	 	
                        (2)

                      	
                        Anniversary
                          Year Method. Under the Anniversary Year Method, after the
                          initial
                          Eligibility Computation Period, each subsequent Eligibility
                          Computation
                          Period is the 12-month period commencing with the anniversary
                          of the
                          Employee's Employment Commencement Date.

                      

              

               

              
                	 	
                        (d)

                      	
                        Application
                          of eligibility rules. 

                      

              

               

              
                	 	
                        (1)

                      	
                        General
                          rule - Effective Date. All Employees who have satisfied
                          the conditions for
                          being an Eligible Participant (and have reached their Entry
                          Date (as
                          determined under Part 2 of the Agreement)) as of the Effective
                          Date of the
                          Plan are eligible to participate in the Plan as of the
                          Effective Date
                          (provided the Employee is employed on such date and is
                          not otherwise
                          excluded from participation under Part 1, #4 of the Agreement).
                          If an
                          Employee has satisfied all the conditions for being an
                          Eligible
                          Participant as of the Effective Date of the Plan, except
                          the Employee has
                          not yet reached his/her Entry Date, the Employee will become
                          an Eligible
                          Participant on the appropriate Entry Date in accordance
                          with this Article.
                          

                      

              

               

              
                	 	
                        (2)

                      	
                        Dual
                          eligibility provision. The Employer may modify the rule
                          described in
                          subsection (1) above by electing under Part 1, #6.a. of
                          the
                          Nonstandardized Agreement [Part 1, #6 of the Standardized
                          Agreement] to
                          treat all Employees employed on the Effective Date of the
                          Plan as Eligible
                          Participants as of such date. Alternatively, the Employer
                          may elect under
                          Part 1, #6.b. of the Nonstandardized Agreement to apply
                          the dual
                          eligibility provision as of a specified date. Any Employee
                          employed as of
                          a date designated under Part 1, #6 will be deemed to be
                          an Eligible
                          Participant as of the later of such date or the Effective
                          Date of this
                          Plan, whether or not the Employee has otherwise satisfied
                          the eligibility
                          conditions designated under Part 1, #4 and whether or not
                          the Employee has
                          otherwise reached his/her Entry Date (as designated under
                          Part 2 of the
                          Agreement). Thus, all eligible Employees employed on the
                          date designated
                          under Part 1, #6 will commence participating under the
                          Plan as of the
                          appropriate date. 

                      

              

               

              
                	 	
                        (e)

                      	
                        Amendment
                          of age and service requirements. If the Plan's minimum
                          age and service
                          conditions are amended, an Employee who is an Eligible
                          Participant
                          immediately prior to the effective date of the amendment
                          is deemed to
                          satisfy the amended requirements. This provision may be
                          modified under the
                          special Effective Date provisions under Appendix A of the
                          Agreement.
                          

                      

              

               

              
                	
                        1.5

                      	
                        Entry
                          Dates. Part 2 of the Agreement contains specific elections
                          regarding the
                          Entry Dates under the Plan. An Employee's Entry Date is
                          the date as of
                          which he/she is first considered an Eligible Participant.
                          Depending on the
                          elections in Part 2 of the Agreement, the Entry Date may
                          be the exact date
                          on which an Employee completes the Plan's age and service
                          conditions, or
                          it might be some date that occurs before or after such
                          conditions are
                          satisfied. If an Employee is excluded from participation
                          under Part 1, #4
                          of the Agreement, see the rules under Section 1.8 of this
                          Article.
                          

                      

              

               

              The
                Employer may elect under Part 2 of the Profit Sharing/401(k) Agreement
                to apply
                different Entry Dates for Section 401(k) Deferrals, Employer Matching
                Contributions, and Employer Nonelective Contributions. Unless provided
                otherwise
                in Part 2, #8.f. of the Nonstandardized Profit Sharing/401(k) Agreement,
                the
                Entry Date chosen for Section 401(k) Deferrals also applies to any
                Employee
                After-Tax Contributions and to any Safe Harbor Contributions designated
                under
                Part 4E of the Agreement; the Entry Date chosen for Employer Matching
                Contributions also applies to any Qualified Matching Contributions
                (QMACs); and
                the Entry Date chosen for Employer Nonelective Contributions also
                applies to any
                Qualified Nonelective Contributions (QNECs). 

               

              
                
                   

                

                
                  3

                  
                    

                  

                

                
                   

                

              

              

               

              
                	 	
                        (a)

                      	
                        Entry
                          Date requirements. Except as provided under Section 1.4(d)(2)
                          above, an
                          Employee (other than an Excluded Employee) commences participation
                          under
                          the Plan (i.e., becomes an Eligible Participant) as of
                          the Entry Date
                          selected in Part 2 of the Agreement, provided the individual
                          is employed
                          by the Employer on that Entry Date. (See Section 1.7 below
                          for the rules
                          applicable to Employees who are not employed on the Entry
                          Date.) In no
                          event may an Eligible Participant's Entry Date be later
                          than: (1) the
                          first day of the Plan Year beginning after the date on
                          which the Eligible
                          Participant satisfies the maximum permissible minimum age
                          and service
                          conditions described in Section 1.4, or (2) six months
                          after the date the
                          Eligible Participant satisfies such age and service conditions.
                          

                      

              

               

              
                	 	
                        (b)

                      	
                        Single
                          annual Entry Date. If the Employer elects a single annual
                          Entry Date under
                          Part 2, #8 of the Agreement, the maximum permissible age
                          and service
                          conditions described in Section 1.4 above are reduced by
                          one-half (1/2)
                          year, unless: (1) the Employer elects under Part 2, #7.c.
                          of the Agreement
                          to use the Entry Date nearest the date the Employee satisfies
                          the Plan's
                          minimum age and service conditions and the Entry Date is
                          the first day of
                          the Plan Year or (2) the Employer elects under Part 2,
                          #7.d. of the
                          Agreement to use the Entry Date preceding the date the
                          Employee satisfies
                          the Plan's minimum age and service conditions.

                      

              

               

              
                	
                        1.6

                      	
                        Eligibility
                          Break in Service Rules. For purposes of eligibility to
                          participate, an
                          Employee is credited with all Years of Service earned with
                          the Employer,
                          except as provided under the following Break in Service
                          rules. In applying
                          these Break in Service rules, Years of Service and Breaks
                          in Service (as
                          defined in Section 22.26) are measured on the same Eligibility
                          Computation
                          Period as defined in Section 1.4(c) above.

                      

              

               

              
                	 	
                        (a)

                      	
                        Rule
                          of Parity Break in Service. This Break in Service rule
                          applies only to
                          Participants who are totally nonvested (i.e., 0% vested)
                          in their Employer
                          Contribution Account and Employer Matching Contribution
                          Account, as
                          applicable. Under this Break in Service rule, if a nonvested
                          Participant
                          incurs a period of consecutive one-year Breaks in Service
                          which equals or
                          exceeds the greater of five (5) or the Participant's aggregate
                          number of
                          Years of Service with the Employer, all service earned
                          prior to the
                          consecutive Break in Service period will be disregarded
                          and the
                          Participant will be treated as a new Employee for purposes
                          of determining
                          eligibility under the Plan. The Employer may elect under
                          Part 7, #27 of
                          the Agreement [Part 7, #45 of the Profit Sharing/401(k)
                          Agreement] not to
                          apply the Rule of Parity Break in Service rule.

                      

              

               

              
                	 	
                        (1)

                      	
                        Previous
                          application of the Rule of Parity Break in Service rule.
                          In determining a
                          Participant's aggregate Years of Service for purposes of
                          applying the Rule
                          of Parity Break in Service, any Years of Service otherwise
                          disregarded
                          under a previous application of this rule are disregarded.
                          

                      

              

               

              
                	 	
                        (2)

                      	
                        Application
                          to the Profit Sharing/401(k) Agreement. The Rule of Parity
                          Break in
                          Service rule applies only to determine the individual's
                          right to resume as
                          an Eligible Participant with respect to his/her Employer
                          Contribution
                          Account and/or Employer Matching Contribution Account.
                          In determining
                          whether a Participant is totally nonvested for purposes
                          of applying the
                          Rule of Parity Break in Service rule, the Participant's
                          Section 401(k)
                          Deferral Account, Employee After-Tax Contribution Account,
                          QMAC Account,
                          QNEC Account, Safe Harbor Nonelective Contribution Account,
                          Safe Harbor
                          Matching Contribution Account, and Rollover Contribution
                          Account are
                          disregarded. 

                      

              

               

              
                	 	
                        (b)

                      	
                        One-year
                          Break in Service rule for Plans using a two Years of Service
                          eligibility
                          condition. If the Employer elects to use the two Years
                          of Service
                          eligibility condition under Part 1, #5.e. of the Agreement,
                          any Employee
                          who incurs a one-year Break in Service before satisfying
                          the two Years of
                          Service eligibility condition will not be credited with
                          service earned
                          before such one-year Break in Service.

                      

              

               

              
                	 	
                        (c)

                      	
                        One-year
                          holdout Break in Service rule. The one-year holdout Break
                          in Service rule
                          will not apply unless the Employer specifically elects
                          in Part 7, #27.b.
                          of the Nonstandardized Agreement [Part 7, #45.b. of the
                          Nonstandardized
                          Profit Sharing/401(k) Agreement] to have it apply. If the
                          one-year holdout
                          Break in Service rule is elected, an Employee who has a
                          one-year Break in
                          Service will not be credited for eligibility purposes with
                          any Years of
                          Service earned before such one-year Break in Service until
                          the Employee
                          has completed a Year of Service after the one-year Break
                          in Service. (The
                          one-year holdout Break in Service rule does not apply under
                          the
                          Standardized Agreements.) 

                      

              

               

              
                	 	
                        (1)

                      	
                        Operating
                          rules. An Employee who is precluded from receiving Employer
                          Contributions
                          (other than Section 401(k) Deferrals) as a result of the
                          one-year holdout
                          Break in Service

                      

              

               

              
                
                   

                

                
                  4

                  
                    

                  

                

                
                   

                

              

              

               

              rule,
                and
                who completes a Year of Service following the Break in Service, is
                reinstated as
                an Eligible Participant as of the first day of the 12-month measuring
                period
                (determined under subsection (2) or (3) below) during which the Employee
                completes the Year of Service. Unless otherwise selected under Part
                7,
                #45.b.(1)(b) of the Nonstandardized Profit Sharing/401(k) Agreement,
                the
                one-year holdout Break in Service rule does not apply to preclude
                an otherwise
                Eligible Participant from making Section 401(k) Deferrals to the
                Plan. If the
                Employer elects under Part 7, #45.b.(1)(b) of the Nonstandardized
                Profit
                Sharing/401(k) Agreement to have the one-year holdout Break in Service
                rule
                apply to Section 401(k) Deferrals, an Employee who is precluded from
                making
                Section 401(k) Deferrals as a result of this Break in Service rule
                is
                re-eligible to make Section 401(k) Deferrals immediately upon completing
                1,000
                Hours of Service with the Employer during a subsequent measuring
                period (as
                determined under subsection (2) or (3) below). No corrective action
                need be
                taken by the Employer as a result of the failure to retroactively
                permit the
                Employee to make Section 401(k) Deferrals. 

               

              
                	 	
                        (2)

                      	
                        Plans
                          using the Shift-to-Plan-Year Method. If the Plan uses the
                          Shift-to-Plan-Year Method (as defined in Section 1.4(c)(1))
                          for measuring
                          Years of Service, the period for determining whether an
                          Employee completes
                          a Year of Service following the one-year Break in Service
                          is the 12-month
                          period commencing on the Employee's Reemployment Commencement
                          Date and, if
                          necessary, subsequent Plan Years beginning with the Plan
                          Year which
                          includes the first anniversary of the Employee's Reemployment
                          Commencement
                          Date. 

                      

              

               

              
                	 	
                        (3)

                      	
                        Plans
                          using Anniversary Year Method. If the Plan uses the Anniversary
                          Year
                          Method (as defined in Section 1.4(c)(2)) for measuring
                          Years of Service,
                          the period for determining whether an Employee completes
                          a Year of Service
                          following the one-year Break in Service is the 12-month
                          period which
                          commences on the Employee's Reemployment Commencement Date
                          and, if
                          necessary, subsequent 12-month periods beginning on anniversaries
                          of the
                          Employee's Reemployment Commencement Date.

                      

              

               

              
                	
                        1.7

                      	
                        Eligibility
                          upon Reemployment. Subject to the Break in Service rules
                          under Section
                          1.6, a former Employee is reinstated as an Eligible Participant
                          immediately upon rehire if the Employee had satisfied the
                          Plan's minimum
                          age and service conditions prior to termination of employment,
                          regardless
                          of whether the Employee was actually employed on his/her
                          Entry Date,
                          unless the Employee is an Excluded Employee upon his/her
                          return to
                          employment. This requirement is deemed satisfied if a rehired
                          Employee is
                          permitted to commence making Section 401(k) Deferrals as
                          of the beginning
                          of the first payroll period commencing after the Employee's
                          Reemployment
                          Commencement Date. 

                      

              

               

              If
                an
                Employee is reemployed prior to his/her Entry Date, the Employee
                does not become
                an Eligible Participant under the Plan until such Entry Date. A rehired
                Employee
                who had not satisfied the Plan's minimum age and service conditions
                prior to
                termination of employment is eligible to participate in the Plan
                on the
                appropriate Entry Date following satisfaction of the eligibility
                requirements
                under this Article. 

               

              
                	
                        1.8
                          

                      	
                        Operating
                          Rules for Employees Excluded by Class.

                      

              

               

              
                	 	
                        (a)

                      	
                        Eligible
                          Participant becomes part of an excluded class of Employees.
                          If an Eligible
                          Participant becomes part of an excluded class of Employees,
                          his/her status
                          as an Eligible Participant ceases immediately. As provided
                          in subsection
                          (b) below, such Employee's status as an Eligible Participant
                          will resume
                          immediately upon his/her returning to an eligible class
                          of Employees,
                          regardless of whether such date is a normal Entry Date
                          under the Plan,
                          subject to the application of any Break in Service rules
                          under Section 1.6
                          and the special rule for Section 401(k) Deferrals under
                          subsection
                          

                      

              

               

              
                	 	
                        (b)

                      	
                        below.
                          

                      

              

               

              
                	 	
                        (c)

                      	
                        Excluded
                          Employee becomes part of an eligible class of Employee.
                          If an Excluded
                          Employee becomes part of an eligible class of Employees,
                          the following
                          rules apply. If the Entry Date that otherwise would have
                          applied to such
                          Employee following his/her completion of the Plan's minimum
                          age and
                          service conditions has already passed, then the Employee
                          becomes an
                          Eligible Participant on the date he/she becomes part of
                          the eligible class
                          of Employees, regardless of whether such date is a normal
                          Entry Date under
                          the Plan. This requirement is deemed satisfied if the Employee
                          is
                          permitted to commence making Section 401(k) Deferrals as
                          of the beginning
                          of the first payroll period commencing after the Employee
                          becomes part of
                          an eligible class of Employees. If the Entry Date that
                          would have applied
                          to such Employee has not passed, then the Employee becomes
                          an Eligible
                          Participant on such Entry Date. If the Employee has not
                          satisfied the
                          Plan's minimum age and service conditions, the Employee
                          will become an
                          Eligible Participant on the appropriate Entry Date following
                          satisfaction
                          of the eligibility requirements under this Article.
                          

                      

              

               

              
                
                   

                

                
                  5

                  
                    

                  

                

                
                   

                

              

              

               

              
                	
                        1.9

                      	
                        Relationship
                          to Accrual of Benefits. An Eligible Participant is entitled
                          to accrue
                          benefits in the Plan but will not necessarily do so in
                          every Plan Year
                          that he/she is an Eligible Participant. Whether an Eligible
                          Participant's
                          Account receives an allocation of Employer Contributions
                          depends on the
                          requirements set forth in Part 4 of the Agreement. If an
                          Employee is an
                          Eligible Participant for purposes of making Section 401(k)
                          Deferrals under
                          the Profit Sharing/401(k) Agreement, such Employee is treated
                          as an
                          Eligible Participant under the Plan regardless of whether
                          he/she actually
                          elects to make Section 401(k) Deferrals.

                      

              

               

              
                	
                        1.10
                          

                      	
                        Waiver
                          of Participation. Unless the Employer elects otherwise
                          under Part 13, #57
                          of the Nonstandardized Agreement [Part 13, #75 of the Nonstandardized
                          Profit Sharing/401(k) Agreement], an Eligible Participant
                          may not waive
                          participation under the Plan. For this purpose, a failure
                          to make Section
                          401(k) Deferrals or Employee After-Tax Contributions under
                          a 401(k) plan
                          is not a waiver of participation. The Employer may elect
                          under Part 13,
                          #57 of the Nonstandardized Agreement [Part 13, #75 of the
                          Nonstandardized
                          Profit Sharing/401(k) Agreement] to permit Employees to
                          make a one-time
                          irrevocable election to not participate under the Plan.
                          Such election must
                          be made upon inception of the Plan or at any time prior
                          to the time the
                          Employee first becomes eligible to participate under any
                          plan maintained
                          by the Employer. An Employee who makes a one-time irrevocable
                          election not
                          to participate may not subsequently elect to participate
                          under the Plan.
                          An Employee may not waive participation under a Standardized
                          Agreement.
                          

                      

              

               

              An
                Employee who elects not to participate under this Section 1.10 is
                treated as a
                nonbenefiting Employee for purposes of the minimum coverage requirements
                under
                Code ?410(b). However, an Employee who makes a one-time irrevocable
                election not
                to participate, as described in the preceding paragraph, is not an
                Eligible
                Participant for purposes of applying the ADP Test or ACP Test under
                the Profit
                Sharing/401(k) Agreement. See Section 17.7(e) and (f). A waiver of
                participation
                must be filed in the manner, time and on the form required by the
                Plan
                Administrator. 

               

              
                
                   

                

                
                  6

                  
                    

                  

                

                
                   

                

              

              ARTICLE
                2
                EMPLOYER CONTRIBUTIONS AND ALLOCATIONS

               

              This
                Article describes how Employer Contributions are made to and allocated
                under the
                Plan. The type of Employer Contributions that may be made under the
                Plan and the
                method for allocating such contributions will depend on the type
                of Plan
                involved. Section 2.2 of this BPD provides specific rules regarding
                contributions and allocations under a profit sharing plan and Section
                2.3
                provides the rules for a 401(k) plan. Part 4 of the Agreement contains
                the
                elective provisions for the Employer to specify the amount and type
                of Employer
                Contributions it will make under the Plan and to designate any limits
                on the
                amount it will contribute to the Plan each year. Employee After-Tax
                Contributions, Rollover Contributions and transfers to the Plan are
                discussed in
                Article 3 and the allocation of forfeitures is discussed in Article
                5. Part 3 of
                the Agreement contains elective provisions for determining an Employee's
                Included Compensation for allocation purposes. 

               

              
                	
                        2.1

                      	
                        Amount
                          of Employer Contributions. The Employer shall make Employer
                          Contributions
                          to the Trust as determined under the contribution formula
                          elected in Part
                          4 of the Agreement. If this Plan is a 401(k) plan, Employer
                          Contributions
                          include Section 401(k) Deferrals, Employer Nonelective
                          Contributions,
                          Employer Matching Contributions, QNECs, QMACs, and Safe
                          Harbor
                          Contributions, to the extent such contributions are elected
                          under the
                          Profit Sharing/401(k) Agreement. The Employer has the responsibility
                          for
                          determining the amount and timing of Employer Contributions
                          under the
                          terms of the Plan. 

                      

              

               

              
                	 	
                        (a)

                      	
                        Limitation
                          on Employer Contributions. Employer Contributions are subject
                          to the
                          Annual Additions Limitation described in Article 7 of this
                          BPD. If
                          allocations to a Participant exceed (or will exceed) such
                          limitation, the
                          excess will be corrected in accordance with the rules under
                          Article 7. In
                          addition, the Employer must comply with the special contribution
                          and
                          allocation rules for Top-Heavy Plans under Article 16.
                          

                      

              

               

              
                	 	
                        (b)

                      	
                        Limitation
                          on Included Compensation. For purposes of determining a
                          Participant's
                          allocation of Employer Contributions under this Article,
                          the Included
                          Compensation taken into account for any Participant for
                          a Plan Year may
                          not exceed the Compensation Dollar Limitation under Section
                          

                      

              

               

              
                	 	
                        (c)

                      	
                        Contribution
                          of property. Subject to the consent of the Trustee, the
                          Employer may make
                          its contribution to the Plan in the form of property, provided
                          such
                          contribution does not constitute a prohibited transaction
                          under the Code
                          or ERISA. The decision to make a contribution of property
                          is subject to
                          the general fiduciary rules under ERISA.

                      

              

               

              
                	 	
                        (d)

                      	
                        Frozen
                          Plan. The Employer may designate under Part 4, #12 of the
                          Agreement [#3 of
                          the Profit Sharing/401(k) Agreement] that the Plan is a
                          frozen Plan. As a
                          frozen Plan, the Employer will not make any Employer Contributions
                          with
                          respect to Included Compensation earned after the date
                          identified in the
                          Agreement, and if the Plan is a 401(k) Plan, no Participant
                          will be
                          permitted to make Section 401(k) Deferrals or Employee
                          After-Tax
                          Contributions to the Plan for any period following the
                          effective date
                          identified in the Agreement. 

                      

              

               

              
                	
                        2.2

                      	
                        Profit
                          Sharing Plan Contribution and Allocations. This Section
                          2.2 sets forth
                          rules for determining the amount of any Employer Contributions
                          under the
                          profit sharing plan Agreement. This Section 2.2 also applies
                          for purposes
                          of determining any Employer Nonelective Contributions under
                          the Profit
                          Sharing/401(k) plan Agreement. In applying this Section
                          2.2 to the Profit
                          Sharing/401(k) Agreement, the term Employer Contribution
                          refers solely to
                          Employer Nonelective Contributions. Any reference to the
                          Agreement under
                          this Section 2.2 is a reference to the profit sharing plan
                          Agreement or
                          Profit Sharing/401(k) plan Agreement (as applicable).
                          

                      

              

               

              
                	 	
                        (a)

                      	
                        Amount
                          of Employer Contribution. The Employer must designate under
                          Part 4, #12 of
                          the profit sharing plan Agreement the amount it will contribute
                          as an
                          Employer Contribution under the Plan. If the Employer adopts
                          the Profit
                          Sharing/401(k) plan Agreement and elects to make Employer
                          Nonelective
                          Contributions under Part 4C of the Agreement, the Employer
                          must complete
                          Part 4C, #20 of the Agreement, unless the only Employer
                          Nonelective
                          Contribution authorized under the Plan is a QNEC under
                          Part 4C, #22. An
                          Employer Contribution authorized under this Section may
                          be totally within
                          the Employer's discretion or may be a fixed amount determined
                          as a uniform
                          percentage of each Eligible Participant's Included Compensation
                          or as a
                          fixed dollar amount for each Eligible Participant. An Employer
                          Contribution under this Section will be allocated to the
                          Eligible
                          Participants' Employer Contribution Account in accordance
                          with the
                          allocation formula selected under Part 4, #13 of the Agreement
                          [Part 4C,
                          #21 of the Profit Sharing/401(k) Agreement].

                      

              

               

              
                	 	
                        (1)

                      	
                        Davis-Bacon
                          Contribution Formula. The Employer may elect a Davis-Bacon
                          Contribution
                          Formula under Part 4, #12.d. of the Nonstandardized Agreement
                          [Part 4C,
                          #20.d. of the Nonstandardized Profit Sharing/401(k) Agreement].
                          Under the
                          Davis-Bacon Contribution Formula, the Employer will provide
                          an Employer
                          Contribution for each Eligible 

                      

              

               

              
                
                   

                

                
                  7

                  
                    

                  

                

                
                   

                

              

              Participant
                who performs Davis-Bacon Act Service. For this purpose, Davis-Bacon
                Act Service
                is any service performed by an Employee under a public contract subject
                to the
                Davis-Bacon Act or to any other federal, state or municipal prevailing
                wage law.
                Each such Eligible Participant will receive a contribution based
                on the hourly
                contribution rate for the Participant's employment classification,
                as designated
                on Schedule A of the Agreement. Schedule A is incorporated as part
                of the
                Agreement. 

               

              In
                applying the Davis-Bacon Contribution Formula under this subsection
                (1), the
                following default rules will apply. The Employer may modify these
                default rules
                under Part 4, #12.d.(2) of the Nonstandardized Agreement [Part 4C,
                #20.d.(2) of
                the Nonstandardized Profit Sharing/401(k) Agreement]. 

               

              
                	 	
                        (i)

                      	
                        Eligible
                          Employees. Highly Compensated Employees are Excluded Employees
                          for
                          purposes of receiving an Employer Contribution under the
                          Davis-Bacon
                          Contribution Formula. 

                      

              

               

              
                	 	
                        (ii)

                      	
                        Minimum
                          age and service conditions. No minimum age or service conditions
                          will
                          apply for purposes of determining an Employee's eligibility
                          under the
                          Davis-Bacon Contribution Formula. 

                      

              

               

              
                	 	
                        (iii)

                      	
                        Entry
                          Date. For purposes of applying the Davis-Bacon Contribution
                          Formula, an
                          Employee becomes an Eligible Participant on his/her Employment
                          Commencement Date. 

                      

              

               

              
                	 	
                        (iv)

                      	
                        Allocation
                          conditions. No allocation conditions (as described in Section
                          2.6) will
                          apply for purposes of determining an Eligible Participant's
                          allocation
                          under the Davis-Bacon Contribution Formula.

                      

              

               

              
                	 	
                        (v)

                      	
                        Vesting.
                          Employer Contributions made pursuant to the Davis-Bacon
                          Contribution
                          Formula are always 100% vested. 

                      

              

               

              
                	 	
                        (vi)

                      	
                        Offset
                          of other Employer Contributions. The contributions under
                          the Davis Bacon
                          Contribution Formula will not offset any other Employer
                          Contributions
                          under the Plan. However, the Employer may elect under Part
                          4, #12.d.(1) of
                          the Nonstandardized Agreement [Part 4C, #20.d.(1) of the
                          Nonstandardized
                          Profit Sharing/401(k) Agreement] to offset any other Employer
                          Contributions made under the Plan by the contributions
                          a Participant
                          receives under the Davis-Bacon Contribution Formula. Under
                          the
                          Nonstandardized Profit Sharing/401(k) plan Agreement, the
                          Employer may
                          elect under Part 4C, #20.d.(1) to apply the offset under
                          this subsection
                          to Employer Nonelective Contributions, Employer Matching
                          Contributions, or
                          both. 

                      

              

               

              
                	 	
                        (2)

                      	
                        Net
                          Profits. The Employer may elect under Part 4, #12 of the
                          Agreement [Part
                          4B, #16 and Part 4C, #20 of the Profit Sharing/401(k) Agreement],
                          to limit
                          any Employer Contribution under the Plan to Net Profits.
                          Unless modified
                          in the Agreement, Net Profits means the Employer's net
                          income or profits
                          determined in accordance with generally accepted accounting
                          principles,
                          without any reduction for taxes based upon income, or the
                          contributions
                          made by the Employer under this Plan or any other qualified
                          plan. Unless
                          specifically elected otherwise under Part 4, #12.e.(2)
                          of the
                          Nonstandardized Agreement [Part 4C, #20.e.(2) of the Nonstandardized
                          Profit Sharing/401(k) Agreement], this limit will not apply
                          to any
                          Employer Contributions made under a Davis-Bacon Contribution
                          Formula.
                          

                      

              

               

              
                	 	
                        (3)

                      	
                        Multiple
                          formulas. If the Employer elects more than one Employer
                          Contribution
                          formula, each formula is applied separately. The Employer's
                          aggregate
                          Employer Contribution for a Plan Year will be the sum of
                          the Employer
                          Contributions under all such formulas.

                      

              

               

              
                	 	
                        (b)

                      	
                        Allocation
                          formula for Employer Contributions. The Employer must elect
                          a definite
                          allocation formula under Part 4, #13 of the profit sharing
                          plan Agreement
                          that determines how much of the Employer Contribution is
                          allocated to each
                          Eligible Participant. If the Employer adopts the Profit
                          Sharing/401(k)
                          plan Agreement and elects to make an Employer Nonelective
                          Contribution
                          (other than a QNEC) under Part 4C, #20 of the Agreement,
                          Part 4C, #21 also
                          must be completed designating the allocation formula under
                          the Plan. An
                          Eligible Participant is only entitled to an allocation
                          if such Participant
                          satisfies the allocation conditions described in Part 4,
                          #15 of the
                          Agreement [Part 4C, #24 of the Profit Sharing/401(k) Agreement].
                          See
                          Section 2.6. 

                      

              

               

              
                
                   

                

                
                  8

                  
                    

                  

                

                
                   

                

              

              

               

              
                	 	
                        (1)

                      	
                        Pro
                          Rata Allocation Method. If the Employer elects the Pro
                          Rata Allocation
                          Method, a pro rata share of the Employer Contribution is
                          allocated to each
                          Eligible Participant's Employer Contribution Account. A
                          Participant's pro
                          rata share is determined based on the ratio such Participant's
                          Included
                          Compensation bears to the total of all Eligible Participants'
                          Included
                          Compensation. However, if the Employer elects under Part
                          4, #12.c. of the
                          Agreement [Part 4C, #20.c. of the Profit Sharing/401(k)
                          Agreement] to
                          contribute a uniform dollar amount for each Eligible Participant,
                          the pro
                          rata allocation method allocates that uniform dollar amount
                          to each
                          Eligible Participant. If the Employer elects a Davis-Bacon
                          Contribution
                          Formula under Part 4, #12.d. of the Nonstandardized Agreement
                          [Part 4C,
                          #20.d. of the Nonstandardized Profit Sharing/401(k) Agreement],
                          the
                          Employer Contributions made pursuant to such formula will
                          be allocated to
                          each Eligible Participant based on his/her Davis-Bacon
                          Act Service in
                          accordance with the employment classifications identified
                          under Schedule A
                          of the Agreement. 

                      

              

               

              
                	 	
                        (2)

                      	
                        Permitted
                          Disparity Method. If the Employer elects the Permitted
                          Disparity Method,
                          the Employer Contribution is allocated to Eligible Participants
                          under the
                          Two-Step Formula or the Four-Step Formula (as elected under
                          the
                          Agreement). The Permitted Disparity Method only may apply
                          if the Employer
                          elects under the Agreement to make a discretionary contribution.
                          The
                          Employer may not elect the Permitted Disparity Method under
                          the Plan if
                          another qualified plan of the Employer, which covers any
                          of the same
                          Employees, uses permitted disparity in determining the
                          allocation of
                          contributions or the accrual of benefits under the plan.
                          

                      

              

               

              For
                purposes of applying the Permitted Disparity Method, Excess Compensation
                is the
                portion of an Eligible Participant's Included Compensation that exceeds
                the
                Integration Level. The Integration Level is the Taxable Wage Base,
                unless the
                Employer designates a different amount under Part 4, #14.b.(2) of
                the Agreement
                [Part 4C, #23.b.(2) of the Profit Sharing/401(k) Agreement]. 

               

              
                	 	
                        (i)

                      	
                        Two-Step
                          Formula. If the Employer elects the Two-Step Formula, the
                          following
                          allocation method applies. However, the Employer may elect
                          under Part 4,
                          #14.b.(1) of the Agreement [Part 4C, #23.b.(1) of the Profit
                          Sharing/401(k) Agreement] to have the Four-Step Method,
                          as described in
                          subsection (ii) below, automatically apply for any Plan
                          Year in which the
                          Plan is a Top-Heavy Plan. 

                      

              

               

              
                	 	
                        (A)

                      	
                        Step
                          One. The Employer Contribution is allocated to each Eligible
                          Participant's
                          Account in the ratio that each Eligible Participant's Included
                          Compensation plus Excess Compensation for the Plan Year
                          bears to the total
                          Included Compensation plus Excess Compensation of all Eligible
                          Participants for the Plan Year. The allocation under this
                          Step One, as a
                          percentage of each Eligible Participant's Included Compensation
                          plus
                          Excess Compensation, may not exceed the Applicable Percentage
                          under the
                          following table: 

                      

              

               

              Integration
                Level Applicable (as
                a
                % of the Taxable Wage Base) Percentage

               

              100% 5.7%
                

               

              More
                than
                80% but less than 100% 5.4%
                

               

              More
                than
                20% and not more than 80% 4.3%
                

               

              20%
                or
                less 5.7%
                

               

              
                	 	
                        (B)

                      	
                        Step
                          Two. Any Employer Contribution remaining after Step One
                          will be allocated
                          in the ratio that each Eligible Participant's Included
                          Compensation for
                          the Plan Year bears to the total Included Compensation
                          of all Eligible
                          Participants for the Plan Year. 

                      

              

               

              
                	 	
                        (ii)

                      	
                        Four-Step
                          Formula. If the Employer elects the Four-Step Formula,
                          or if the Plan is a
                          Top-Heavy Plan and the Employer elects under the Agreement
                          to have the
                          Four-Step Formula apply for any Plan Year that the Plan
                          is a Top-Heavy
                          Plan, the following allocation method applies. The allocation
                          under this
                          Four-Step Formula may be modified if the Employer maintains
                          a Defined
                          Benefit Plan and elects under Part 13, #54.b. of the Agreement
                          [Part 13,
                          #72.b. of the Profit 

                      

              

               

              
                
                   

                

                
                  9

                  
                    

                  

                

                
                   

                

              

              

               

              Sharing/401(k)
                Agreement] to provide a greater top-heavy minimum contribution. See
                Section
                16.2(a)(5)(ii). 

               

              
                	 	
                        (A)

                      	
                        Step
                          One. The Employer Contribution is allocated to each Eligible
                          Participant's
                          Account in the ratio that each Eligible Participant's Total
                          Compensation
                          for the Plan Year bears to all Eligible Participants' Total
                          Compensation
                          for the Plan Year, but not in excess of 3% of each Eligible
                          Participant's
                          Total Compensation. 

                      

              

               

              For
                any
                Plan Year for which the Plan is a Top-Heavy Plan, an allocation will
                be made
                under this subsection (A) to any Non-Key Employee who is an Eligible
                Participant
                (and is not an Excluded Employee) if such individual is employed
                as of the last
                day of the Plan Year, even if such individual fails to satisfy any
                minimum Hours
                of Service allocation condition under Part 4, #15 of the Agreement
                [Part 4C, #24
                of the Profit Sharing/401(k) Agreement]. If the Plan is a Top-Heavy
                401(k) Plan,
                an allocation also will be made under this subsection (A) to any
                Employee who is
                an Eligible Participant for purposes of making Section 401(k) Deferrals
                under
                the Plan, even if the individual has not satisfied the minimum age
                and service
                conditions under Part 1, #5 of the Agreement applicable to any other
                contribution types. 

               

              
                	 	
                        (B)

                      	
                        Step
                          Two. Any Employer Contribution remaining after the allocation
                          in Step One
                          will be allocated to each Eligible Participant's Account
                          in the ratio that
                          each Eligible Participant's Excess Compensation for the
                          Plan Year bears to
                          the Excess Compensation of all Eligible Participants for
                          the Plan Year,
                          but not in excess of 3% of each Eligible Participant's
                          Included
                          Compensation. 

                      

              

               

              
                	 	
                        (C)

                      	
                        Step
                          Three. Any Employer Contribution remaining after the allocation
                          in Step
                          Two will be allocated to each Eligible Participant's Account
                          in the ratio
                          that the sum of each Eligible Participant's Included Compensation
                          and
                          Excess Compensation bears to the sum of all Eligible Participants'
                          Included Compensation and Excess Compensation. The allocation
                          under this
                          Step Three, as a percentage of each Eligible Participant's
                          Included
                          Compensation plus Excess Compensation, may not exceed the
                          Applicable
                          Percentage under the following table:

                      

              

               

              

               

              Integration
                Level Applicable (as
                a
                % of the Taxable Wage Base) Percentage

               

              100% 2.7%
                

               

              More
                than
                80% but less than 100% 2.4%
                

               

              More
                than
                20% and not more than 80% 1.3%
                

               

              20%
                or
                less 2.7%
                

               

              
                	 	
                        (D)

                      	
                        Step
                          Four. Any remaining Employer Contribution will be allocated
                          to each
                          Eligible Participant's Account in the ratio that each Eligible
                          Participant's Included Compensation for the Plan Year bears
                          to all
                          Eligible Participants' Included Compensation for that Plan
                          Year.
                          

                      

              

               

              
                	 	
                        (3)

                      	
                        Uniform
                          points allocation. The Employer may elect under Part 4,
                          #13.c. of the
                          Nonstandardized Agreement [Part 4C, #21.c. of the Nonstandardized
                          Profit
                          Sharing/401(k) Agreement] to allocate the Employer Contribution
                          under a
                          uniform points allocation formula. Under this formula,
                          the allocation for
                          each Eligible Participant is determined based on the Eligible
                          Participant's total points for the Plan Year, as determined
                          under the
                          Nonstandardized Agreement. An Eligible Participant's allocation
                          of the
                          Employer Contribution is determined by multiplying the
                          Employer
                          Contribution by a fraction, the numerator of which is the
                          Eligible
                          Participant's total points for the Plan Year and the denominator
                          of which
                          is the sum of the points for all Eligible Participants
                          for the Plan Year.
                          

                      

              

               

              An
                Eligible Participant will receive points for each year(s) of age
                and/or each
                Year(s) of Service designated under Part 4, #13.c. of the Nonstandardized
                Agreement [Part 4C, 

               

              
                
                   

                

                
                  10

                  
                    

                  

                

                
                   

                

              

              

               

              #21.c.
                of
                the Nonstandardized Profit Sharing/401(k) Agreement]. In addition,
                an Eligible
                Participant also may receive points based on his/her Included Compensation,
                if
                the Employer so elects under the Nonstandardized Agreement. Each
                Eligible
                Participant will receive the same number of points for each designated
                year of
                age and/or service and the same number of points for each designated
                level of
                Included Compensation. An Eligible Participant must receive points
                for either
                age or service, or may receive points for both age and service. If
                the Employer
                also provides points based on Included Compensation, an Eligible
                Participant
                will receive points for each level of Included Compensation designated
                under
                Part 4, #13.c.(3) of the Nonstandardized Agreement [Part 4C, #21.c.(3)
                of the
                Nonstandardized Profit Sharing/401(k) Agreement]. For this purpose,
                the Employer
                may not designate a level of Included Compensation that exceeds $200.
                

               

              To
                satisfy the nondiscrimination safe harbor under Treas. Reg. ?1.401(a)(4)-2,
                the
                average of the allocation rates for Highly Compensated Employees
                in the Plan
                must not exceed the average of the allocation rates for the Nonhighly
                Compensated Employees in the Plan. For this purpose, the average
                allocation
                rates are determined in accordance with Treas. Reg. ?1.401(a)(4)-2(b)(3)(B).
                

               

              
                	 	
                        (c)

                      	
                        Special
                          rules for determining Included Compensation.

                      

              

               

              
                	 	
                        (1)

                      	
                        Applicable
                          period for determining Included Compensation. In determining
                          an Eligible
                          Participant's allocation under Part 4, #13 of the Agreement
                          [Part 4C, #21
                          of the Profit Sharing/401(k) Agreement], the Participant's
                          Included
                          Compensation is determined separately for each period designated
                          under
                          Part 4, #14.a.(1) of the Agreement [Part 4C, #23.a.(1)
                          of the Profit
                          Sharing/401(k) Agreement]. If the Employer elects the Permitted
                          Disparity
                          Method under Part 4, #13.b. of the Agreement [Part 4C,
                          #21.b. of the
                          Profit Sharing/401(k) Agreement], the period designated
                          must be the Plan
                          Year. If the Employer elects the Pro Rata Allocation Method
                          or the uniform
                          points allocation formula, and elects a period other than
                          the Plan Year, a
                          Participant's allocation of Employer Contributions will
                          be determined
                          separately for each period based solely on Included Compensation
                          for such
                          period. The Employer need not actually make the Employer
                          Contribution
                          during the designated period, provided the total Employer
                          Contribution for
                          the Plan Year is allocated based on the proper Included
                          Compensation.
                          

                      

              

               

              
                	 	
                        (2)

                      	
                        Partial
                          period of participation. If an Employee is an Eligible
                          Participant for
                          only part of a Plan Year, the Employer Contribution formula(s)
                          will be
                          applied based on such Employee's Included Compensation
                          for the period
                          he/she is an Eligible Participant. However, the Employer
                          may elect under
                          Part 4, #14.a.(2) of the Agreement [Part 4C, #23.a.(2)
                          of the Profit
                          Sharing/401(k) Agreement] to base the Employer Contribution
                          formula(s) on
                          the Employee's Included Compensation for the entire Plan
                          Year, including
                          the portion of the Plan Year during which the Employee
                          is not an Eligible
                          Participant. In applying this subsection (2) to the Profit
                          Sharing/401(k)
                          Agreement, an Employee's status as an Eligible Participant
                          is determined
                          solely with respect to the Employer Nonelective Contribution
                          under Part 4C
                          of the Agreement. 

                      

              

               

              
                	 	
                        (3)

                      	
                        Measurement
                          period. Except as provided in subsection (2) above, for
                          purposes of
                          determining an Eligible Participant's allocation of Employer
                          Contributions, Included Compensation is measured on the
                          Plan Year, unless
                          the Employer elects under Part 4, #14.a.(3) of the Nonstandardized
                          Agreement [Part 3, #11.b. of the Nonstandardized Profit
                          Sharing/401(k)
                          Agreement] to measure Included Compensation on the calendar
                          year ending in
                          the Plan Year or on the basis of any other 12-month period
                          ending in the
                          Plan Year. If the Employer elects to measure Included Compensation
                          on the
                          calendar year or other 12-month period ending in the Plan
                          Year, the
                          Included Compensation of any Employee whose Employment
                          Commencement Date
                          is less than 12 months before the end of such period must
                          be measured on
                          the Plan Year or such Employee's period of participation,
                          as determined
                          under subsection (2) above. 

                      

              

               

              
                	
                        2.3

                      	
                        Profit
                          Sharing/401(k) Plan Contributions and Allocations. This
                          Section 2.3
                          applies if the Employer has adopted the Profit Sharing/401(k)
                          plan
                          Agreement. The Profit Sharing/401(k) Agreement is a profit
                          sharing plan
                          with a 401(k) feature. The Employer may elect to maintain
                          the profit
                          sharing plan only or the Employer may elect to maintain
                          the profit sharing
                          plan with a 401(k) feature. Any reference to the Agreement
                          under this
                          Section 2.3 is a reference to the Profit Sharing/401(k)
                          Agreement. The
                          Employer must designate under Part 4 of the Agreement the
                          amount and type
                          of Employer Contributions it will make under the Plan.
                          Employer
                          Contributions under a 401(k) plan are generally subject
                          to special limits
                          and nondiscrimination rules. (See Article 17 for a discussion
                          of the
                          special rules that apply to the Employer Contributions
                          under a 401(k)
                          plan.) The Employer may make any (or all) of the following
                          contributions
                          under the Profit Sharing/401(k) Agreement.

                      

              

               

              
                
                   

                

                
                  11

                  
                    

                  

                

                
                   

                

              

              

               

              
                	 	
                        (a)

                      	
                        Section
                          401(k) Deferrals. If so elected under Part 4A of the Agreement,
                          an
                          Eligible Participant may enter into a Salary Reduction
                          Agreement with the
                          Employer authorizing the Employer to withhold a specific
                          dollar amount or
                          a specific percentage from the Participant's Included Compensation
                          and to
                          deposit such amount into the Participant's Section 401(k)
                          Deferral Account
                          under the Plan. An Eligible Participant may defer with
                          respect to Included
                          Compensation that exceeds the Compensation Dollar Limitation,
                          provided the
                          deferrals otherwise satisfy the limitations under Code
                          ?402(g) and any
                          other limitations under the Plan. A Salary Reduction Agreement
                          may only
                          relate to Included Compensation that is not currently available
                          at the
                          time the Salary Reduction Agreement is completed. An Employer
                          may elect
                          under Part 4A, #15 of the Agreement to provide a special
                          effective date
                          solely for Section 401(k) Deferrals under the Plan.
                          

                      

              

               

              An
                Employee's Section 401(k) Deferrals are treated as Employer Contributions
                for
                all purposes under this Plan, except as otherwise provided under
                the Code or
                Treasury regulations. If the Employer adopts the Nonstandardized
                Profit
                Sharing/401(k) Agreement and does not elect to allow Section 401(k)
                Deferrals
                under Part 4A of the Agreement, the only contributions an Eligible
                Participant
                may make to the Plan are Employee After-Tax Contributions as authorized
                under
                Article 3 of this BPD and Part 4D of the Nonstandardized Agreement,
                to the
                extent authorized under the Agreement. In either case, an Eligible
                Participant
                may also receive Employer Nonelective Contributions and/or Employer
                Matching
                Contributions under the Plan, to the extent authorized under the
                Agreement. (The
                Employee may not make Employee After-Tax Contributions under the
                Standardized
                Profit Sharing/401(k) Agreement.) 

               

              
                	 	
                        (1)

                      	
                        Change
                          in deferral election. At least once a year, an Eligible
                          Participant may
                          enter into a new Salary Reduction Agreement, or may change
                          his/her
                          elections under an existing Salary Reduction Agreement,
                          at the time and in
                          the manner prescribed by the Plan Administrator on the
                          Salary Reduction
                          Agreement form (or other written procedures). The Salary
                          Reduction
                          Agreement may also provide elections as to the investment
                          funds into which
                          the Section 401(k) Deferrals will be contributed and the
                          time and manner a
                          Participant may change such elections.

                      

              

               

              
                	 	
                        (2)

                      	
                        Automatic
                          deferral election. If elected under Part 4A, #14 of the
                          Agreement, the
                          Employer will automatically withhold the amount designated
                          under Part 4A,
                          #14 from Eligible Participants' Included Compensation for
                          payroll periods
                          starting with such Participants' Entry Date, unless the
                          Eligible
                          Participant completes a Salary Reduction Agreement electing
                          a different
                          deferral amount (including a zero deferral amount). The
                          Employer must
                          designate in Part 4A, #14 of the Agreement the date as
                          of which an
                          Employee's deferral election will be taken into account
                          to override the
                          automatic deferral election under this subparagraph (2).
                          This automatic
                          deferral election does not apply to any Eligible Participant
                          who has
                          elected to defer an amount equal to or greater than the
                          automatic deferral
                          amount designated in Part 4A, #14 of the Agreement. The
                          Employer may elect
                          under Part 4A, #14.b. of the Agreement to apply the automatic
                          deferral
                          election only to Employees who become Eligible Participants
                          after a
                          specified date. The Plan Administrator will deposit all
                          amounts withheld
                          pursuant to this automatic deferral election into the appropriate
                          Participant's Section 401(k) Deferral Account.

                      

              

               

              Prior
                to
                the time an automatic deferral election first goes into effect, an
                Eligible
                Participant must receive written notice concerning the effect of
                the automatic
                deferral election and his/her right to elect a different level of
                deferral under
                the Plan, including the right to elect not to defer. After receiving
                the notice,
                an Eligible Participant must have a reasonable time to enter into
                a new Salary
                Reduction Agreement before any automatic deferral election goes into
                effect.

               

              
                	 	
                        (b)

                      	
                        Employer
                          Matching Contributions. If so elected under Part 4B of
                          the Agreement, the
                          Employer will make an Employer Matching Contribution, in
                          accordance with
                          the matching contribution formula(s) selected in Part 4B,
                          #16, to Eligible
                          Participants who satisfy the allocation conditions under
                          Part 4B, #19 of
                          the Agreement. See Section 2.6. Any Employer Matching Contribution
                          determined under Part 4B, #16 will be allocated to the
                          Eligible
                          Participant's Employer Matching Contribution Account.
                          

                      

              

               

              
                	 	
                        (1)

                      	
                        Applicable
                          contributions. The Employer must elect under the Nonstandardized
                          Agreement
                          whether the matching contribution formula(s) applies to
                          Section 401(k)
                          Deferrals, Employee After-Tax Contributions, or both. Under
                          the
                          Standardized Agreement, Employer Matching Contributions
                          apply only to
                          Section 401(k) Deferrals. The contributions eligible for
                          an Employer
                          Matching Contribution are referred to under this Section
                          as "applicable
                          contributions." If a matching formula applies to both Section
                          401(k)
                          Deferrals 

                      

              

               

              
                
                   

                

                
                  12

                  
                    

                  

                

                
                   

                

              

              

               

              and
                Employee After-Tax Contributions, such contributions are aggregated
                to determine
                the Employer Matching Contribution allocated under the formula. 

               

              
                	 	
                        (2)

                      	
                        Multiple
                          formulas. If the Employer elects more than one matching
                          contribution
                          formula under Part 4B, #16 of the Agreement, each formula
                          is applied
                          separately. An Eligible Participant's aggregate Employer
                          Matching
                          Contributions for a Plan Year will be the sum of the Employer
                          Matching
                          Contributions the Participant is entitled to under all
                          such formulas.
                          

                      

              

               

              
                	 	
                        (3)

                      	
                        Applicable
                          contributions taken into account under the matching contribution
                          formula.
                          The Employer must elect under Part 4B, #17.a. of the Agreement
                          the period
                          for which the applicable contributions are taken into account
                          in applying
                          the matching contribution formula(s) and in applying any
                          limits on the
                          amount of such contributions that may be taken into account
                          under the
                          formula(s). In applying the matching contribution formula(s),
                          applicable
                          contributions (and Included Compensation) are determined
                          separately for
                          each designated period and any limits on the amount of
                          applicable
                          contributions taken into account under the matching contribution
                          formula(s) are applied separately for each designated period.
                          

                      

              

               

              
                	 	
                        (4)

                      	
                        Partial
                          period of participation. In applying the matching contribution
                          formula(s)
                          under the Plan to an Employee who is an Eligible Participant
                          for only part
                          of the Plan Year, the Employer may elect under Part 4B,
                          #17.b. of the
                          Agreement to take into account Included Compensation for
                          the entire Plan
                          Year or only for the portion of the Plan Year during which
                          the Employee is
                          an Eligible Participant. Alternatively, the Employer may
                          elect under Part
                          4B, #17.b.(3) of the Agreement to take into account Included
                          Compensation
                          only for the period that the Employee actually makes applicable
                          contributions under the Plan. In applying this subsection
                          (4), an
                          Employee's status as an Eligible Participant is determined
                          solely with
                          respect to the Employer Matching Contribution under Part
                          4B of the
                          Agreement. 

                      

              

               

              
                	 	
                        (c)

                      	
                        Qualified
                          Matching Contributions (QMACs). If so elected under Part
                          4B, #18 of the
                          Agreement, the Employer may treat all (or a portion) of
                          its Employer
                          Matching Contributions as QMACs. If an Employer Matching
                          Contribution is
                          designated as a QMAC, it must satisfy the requirements
                          for a QMAC (as
                          described in Section 17.7(g)) at the time the contribution
                          is made to the
                          Plan and must be allocated to the Participant's QMAC Account.
                          To the
                          extent an Employer Matching Contribution is treated as
                          a QMAC under Part
                          4B, #18, such contribution will be 100% vested, regardless
                          of any
                          inconsistent elections under Part 6 of the Agreement relating
                          to Employer
                          Matching Contributions. (See Sections 17.2(d)(2) and 17.3(d)(2)
                          for the
                          ability to make QMACs to correct an ADP or ACP failure
                          without regard to
                          any election under Part 4B, #18 of the Agreement.)
                          

                      

              

               

              Under
                Part 4B, #18, the Employer may designate all Employer Matching Contributions
                as
                QMACs or may designate only those Employer Matching Contributions
                under specific
                matching contribution formula(s) to be QMACs. Alternatively, the
                Employer may
                authorize a discretionary QMAC, in addition to the Employer Matching
                Contributions designated under Part 4B, #16, to be allocated uniformly
                as a
                percentage of Section 401(k) Deferrals made during the Plan Year.
                The Employer
                may elect under the Agreement to allocate the discretionary QMAC
                only to
                Eligible Participants who are Nonhighly Compensated Employees or
                to all Eligible
                Participants. If the Employer elects both a discretionary Employer
                Matching
                Contribution formula and a discretionary QMAC formula, the Employer
                must
                designate, in writing, the extent to which any matching contribution
                is intended
                to be an Employer Matching Contribution or a QMAC. 

               

              
                	 	
                        (d)

                      	
                        Employer
                          Nonelective Contributions. If so elected under Part 4C
                          of the Agreement,
                          the Employer may make Employer Nonelective Contributions
                          on behalf of each
                          Eligible Participant under the Plan who has satisfied the
                          allocation
                          conditions described in Part 4C, #24 of the Agreement.
                          See Section 2.6.
                          The Employer must designate under Part 4C, #20 of the Agreement
                          the amount
                          of any Employer Nonelective Contributions it wishes to
                          make under the
                          Plan. The amount of any Employer Nonelective Contributions
                          authorized
                          under the Plan and the method of allocating such contributions
                          is
                          described in Section 2.2 of this Article.

                      

              

               

              
                	 	
                        (e)

                      	
                        Qualified
                          Nonelective Contributions (QNECs). The Employer may elect
                          under Part 4C,
                          #22 of the Agreement to permit discretionary QNECs under
                          the Plan. A QNEC
                          must satisfy the requirements for a QNEC (as described
                          in Section 17.7(h))
                          at the time the contribution is made to the Plan and must
                          be allocated to
                          the Participant's QNEC Account. If the Plan authorizes
                          the Employer to
                          make both a discretionary Employer Nonelective Contribution
                          and a
                          discretionary QNEC, the Employer must designate, in writing,
                          the extent to
                          which any contribution is intended to be an Employer Nonelective
                          Contribution or a QNEC. To the extent an Employer Nonelective
                          Contribution
                          is treated as a QNEC under Part 4C, #22, such contribution
                          will be 100%
                          vested,

                      

              

               

              
                
                   

                

                
                  13

                  
                    

                  

                

                
                   

                

              

              

               

              regardless
                of any inconsistent elections under Part 6 of the Agreement relating
                to Employer
                Nonelective Contributions. (See Sections 17.2(d)(2) and 17.3(d)(2)
                for the
                ability to make QNECs to correct an ADP or ACP failure without regard
                to any
                election under Part 4C, #22 of the Agreement.) 

               

              If
                the
                Employer makes a QNEC for the Plan Year, it will be allocated to
                Participants'
                QNEC Account based on the allocation method selected by the Employer
                under Part
                4C, #22 of the Agreement. An Eligible Participant will receive a
                QNEC allocation
                even if he/she has not satisfied any allocation conditions designated
                under Part
                4C, #24 of the Agreement, unless the Employer elects otherwise under
                the Part
                4C, #22.c. of the Agreement. 

               

              
                	 	
                        (1)

                      	
                        Pro
                          Rata Allocation Method. If the Employer elects the Pro
                          Rata Allocation
                          Method under Part 4C, #22.a. of the Agreement, any Employer
                          Nonelective
                          Contribution properly designated as a QNEC will be allocated
                          as a uniform
                          percentage of Included Compensation to all Eligible Participants
                          who are
                          Nonhighly Compensated Employees or to all Eligible Participants,
                          as
                          specified under Part 4C, #22.a. 

                      

              

               

              
                	 	
                        (2)

                      	
                        Bottom-up
                          QNEC method. If the Employer elects the Bottom-up QNEC
                          method under Part
                          4C, #22.b. of the Agreement, any Employer Nonelective Contribution
                          properly designated as a QNEC will be first allocated to
                          the Eligible
                          Participant with the lowest Included Compensation for the
                          Plan Year for
                          which the QNEC is being allocated. To receive an allocation
                          of the QNEC
                          under this subsection (2), the Eligible Participant must
                          be a Nonhighly
                          Compensated Employee for the Plan Year for which the QNEC
                          is being
                          allocated. 

                      

              

               

              The
                QNEC
                will be allocated to the Eligible Participant with the lowest Included
                Compensation until all of the QNEC has been allocated or until the
                Eligible
                Participant has reached his/her Annual Additions Limitation, as described
                in
                Article 7. For this purpose, if two or more Eligible Participants
                have the same
                Included Compensation, the QNEC will be allocated equally to each
                Eligible
                Participant until all of the QNEC has been allocated, or until each
                Eligible
                Participant has reached his/her Annual Additions Limitation. If any
                QNEC remains
                unallocated, this process is repeated for the Eligible Participant(s)
                with the
                next lowest level of Included Compensation in accordance with the
                provisions
                under this subsection (2), until all of the QNEC is allocated. 

               

              The
                Bottom-up QNEC method can only be used to the extent permitted by
                law.

               

              
                	 	
                        (f)

                      	
                        Safe
                          Harbor Contributions. If so elected under Part 4E of the
                          Profit
                          Sharing/401(k) Agreement, the Employer may elect to treat
                          this Plan as a
                          Safe Harbor 401(k) Plan. To qualify as a Safe Harbor 401(k)
                          Plan, the
                          Employer must make a Safe Harbor Nonelective Contribution
                          or a Safe Harbor
                          Matching Contribution under the Plan. Such contributions
                          are subject to
                          special vesting and distribution restrictions and must
                          be allocated to the
                          Eligible Participants' Safe Harbor Nonelective Contribution
                          Account or
                          Safe Harbor Matching Contribution Account, as applicable.
                          Section 17.6
                          describes the requirements that must be met to qualify
                          as a Safe Harbor
                          401(k) Plan and the method for calculating the amount of
                          the Safe Harbor
                          Contribution that must be made under the Plan.

                      

              

               

              
                	 	
                        (g)

                      	
                        Prior
                          SIMPLE 401(k) plan. If this Agreement is being used to
                          amend or restate a
                          401(k) plan which complied with the SIMPLE 401(k) plan
                          provisions under
                          Code ?401(k)(11), any provision in this Agreement which
                          is inconsistent
                          with the SIMPLE 401(k) plan provisions is not effective
                          for any Plan Year
                          during which the plan complied with the SIMPLE 401(k) plan
                          provisions.
                          

                      

              

               

              
                	
                        2.4
                          

                      	
                        Money
                          Purchase Plan Contribution and Allocations. The Employer
                          may not make
                          money purchase pension plan contributions hereunder.
                          

                      

              

               

              
                	
                        2.5

                      	
                        Target
                          Benefit Plan Contribution. The Employer may not make target
                          benefit plan
                          contributions hereunder. 

                      

              

               

              
                	
                        2.6

                      	
                        Allocation
                          Conditions. In order to receive an allocation of Employer
                          Contributions
                          (other than Section 401(k) Deferrals and Safe Harbor Contributions),
                          an
                          Eligible Participant must satisfy any allocation conditions
                          designated
                          under Part 4, #15 of the Agreement with respect to such
                          contributions.
                          (Similar allocation conditions apply under Part 4B, #19
                          of the Profit
                          Sharing/401(k) Agreement for Employer Matching Contributions
                          and Part 4C,
                          #24 of the Profit Sharing/401(k) Agreement for Employer
                          Nonelective
                          Contributions.) Under the Nonstandardized Agreements, the
                          imposition of an
                          allocation condition may cause the Plan to fail the minimum
                          coverage
                          requirements under Code ?410(b), unless the only allocation
                          condition
                          under the Plan is a safe harbor allocation condition. (Under
                          the
                          Standardized Agreements, the only 

                      

              

               

              
                
                   

                

                
                  14

                  
                    

                  

                

                
                   

                

              

              

               

              allocation
                condition permitted is a safe harbor allocation condition. But see
                (b) below for
                a special rule upon plan termination.) 

               

              
                	 	
                        (a)

                      	
                        Safe
                          harbor allocation condition. Under the safe harbor allocation
                          condition
                          under Part 4, #15.b. of the Nonstandardized Agreement [Part
                          4B, #19.b. and
                          Part 4C, #24.b. of the Nonstandardized Profit Sharing/401(k)
                          Agreement],
                          the Employer may elect to require an Eligible Participant
                          to be employed
                          on the last day of the Plan Year or to complete more than
                          a specified
                          number of Hours of Service (not to exceed 500) during the
                          Plan Year to
                          receive an allocation of Employer Contributions (other
                          than Section 401(k)
                          Deferrals or Safe Harbor Contributions) under the Plan.
                          Under this safe
                          harbor allocation condition, an Eligible Participant whose
                          employment
                          terminates before he/she completes the designated Hours
                          of Service is not
                          entitled to an allocation of Employer Contributions subject
                          to such
                          allocation condition. However, if an Eligible Participant
                          completes at
                          least the designated Hours of Service during a Plan Year,
                          the Participant
                          is eligible for an allocation of such Employer Contributions,
                          even if the
                          Participant's employment terminates during the Plan Year.
                          

                      

              

               

              The
                imposition of the safe harbor allocation condition will not cause
                the Plan to
                fail the minimum coverage requirements under Code ?410(b) because
                Participants
                who are excluded from participation solely as a result of the safe
                harbor
                allocation condition are excluded from the coverage test. Except
                as provided
                under subsection (b) below, the safe harbor allocation condition
                is the only
                allocation condition that may be used under the Standardized Agreement.
                

               

              
                	 	
                        (b)

                      	
                        Reserved.
                          

                      

              

               

              
                	 	
                        (c)

                      	
                        Elapsed
                          Time Method. The Employer may elect under Part 4, #15.e.
                          of the
                          Nonstandardized Agreement [Part 4B, #19.e. and Part 4C,
                          #24.e. of the
                          Nonstandardized Profit Sharing/401(k) Agreement] to apply
                          the allocation
                          conditions using the Elapsed Time Method. Under the Elapsed
                          Time Method,
                          instead of requiring the completion of a specified number
                          of Hours of
                          Service, the Employer may require an Employee to be employed
                          with the
                          Employer for a specified number of consecutive days.
                          

                      

              

               

              
                	 	
                        (1)

                      	
                        Safe
                          harbor allocation condition. The Employer may elect under
                          Part 4,
                          #15.e.(1) of the Agreement [Part 4B, #19.e.(1) and/or Part
                          4C, #24.e.(1)
                          of the Nonstandardized Profit Sharing/401(k) Agreement]
                          to apply the safe
                          harbor allocation condition (as described in subsection
                          (a) above) using
                          the Elapsed Time Method. Under the safe harbor Elapsed
                          Time Method, a
                          Participant who terminates employment with less than a
                          specified number of
                          consecutive days of employment (not more than 91 days)
                          during the Plan
                          Year will not be entitled to an allocation of the designated
                          Employer
                          Contributions. The use of the safe harbor allocation condition
                          under the
                          Elapsed Time Method provides the same protection from coverage
                          as
                          described in subsection (a) above. 

                      

              

               

              
                	 	
                        (2)

                      	
                        Service
                          condition. Alternatively, the Employer may elect under
                          Part 4, #15.e.(2)
                          of the Nonstandardized Agreement [Part 4B, #19.e.(2) and/or
                          Part 4C,
                          #24.e.(2) of the Nonstandardized Profit Sharing/401(k)
                          Agreement] to
                          require an Employee to complete a specified number of consecutive
                          days of
                          employment (not exceeding 182) to receive an allocation
                          of the designated
                          Employer Contributions. 

                      

              

               

              
                	 	
                        (d)

                      	
                        Special
                          allocation condition for Employer Matching Contributions
                          under
                          Nonstandardized Profit Sharing/401(k) Agreement. The Employer
                          may elect
                          under Part 4B, #19.f. of the Nonstandardized Profit Sharing/401(k)
                          Agreement to require as a condition for receiving an Employer
                          Matching
                          Contribution that a Participant not withdraw the underlying
                          applicable
                          contributions being matched prior to the end of the period
                          for which the
                          Employer Matching Contribution is being made. Thus, for
                          example, if the
                          Employer elects under Part 4B, #17.a. of the Nonstandardized
                          Profit
                          Sharing/401(k) Agreement to apply the matching contribution
                          formula on the
                          basis of the Plan Year quarter, a Participant would not
                          be entitled to an
                          Employer Matching Contribution with respect to any applicable
                          contributions contributed during a Plan Year quarter to
                          the extent such
                          applicable contributions are withdrawn prior to the end
                          of the Plan Year
                          quarter during which they are contributed. A Participant
                          could take a
                          distribution of applicable contributions that were contributed
                          for a prior
                          period without losing eligibility for a current Employer
                          Matching
                          Contribution. This subsection (d) will not prevent a Participant
                          from
                          receiving an Employer Matching Contribution merely because
                          the Participant
                          takes a loan (as permitted under Article 14) from matched
                          contributions.
                          

                      

              

               

              
                	 	
                        (e)

                      	
                        Application
                          to designated period. The Employer may elect under Part
                          4, #15.f. of the
                          Nonstandardized Agreement [Part 4B, #19.g. and Part 4C,
                          #24.f. of the
                          Nonstandardized Profit Sharing/401(k) Agreement] to apply
                          any allocation
                          condition(s) selected under the Agreement on the basis
                          of the period
                          designated under Part 4, #14.a.(1) of the Nonstandardized
                          Agreement [Part
                          

                      

              

               

              
                
                   

                

                
                  15

                  
                    

                  

                

                
                   

                

              

              

               

              4B,
                #17.a. or Part 4C, #23.a.(1) of the Nonstandardized Profit Sharing/401(k)
                Agreement]. If this subsection (e) applies to any allocation condition(s)
                under
                the Plan, the following procedural rules apply. (See subsection (3)
                for rules
                applicable to the Standardized Agreements.) 

               

              
                	 	
                        (1)

                      	
                        Last
                          day of employment requirement. If the Employer elects under
                          Part 4, #15.f.
                          of the Nonstandardized Agreement [Part 4B, #19.g. or Part
                          4C, #24.f. of
                          the Nonstandardized Profit Sharing/401(k) Agreement] to
                          apply the
                          allocation conditions on the basis of designated periods
                          and the Employer
                          elects to apply a last day of employment condition under
                          Part 4, #15.c. of
                          the Nonstandardized Agreement [Part 4B, #19.c. or Part
                          4C, #24.c. of the
                          Nonstandardized Profit Sharing/401(k) Agreement], an Eligible
                          Participant
                          will be entitled to receive an allocation of Employer Contributions
                          for
                          the period designated under Part 4, #14.a.(1) of the Nonstandardized
                          Agreement [Part 4B, #17.a. or Part 4C, #23.a.(1) of the
                          Nonstandardized
                          Profit Sharing/401(k) Agreement] only if the Eligible Participant
                          is
                          employed with the Employer on the last day of such period.
                          If an Eligible
                          Participant terminates employment prior to end of the designated
                          period,
                          no Employer Contribution will be allocated to that Eligible
                          Participant
                          for such period. Nothing in this subsection (1) will cause
                          an Eligible
                          Participant to lose Employer Contributions that were allocated
                          for a
                          period prior to the period in which the individual terminates
                          employment.
                          

                      

              

               

              
                	 	
                        (2)

                      	
                        Hours
                          of Service condition. If the Employer elects to apply the
                          allocation
                          conditions on the basis of specified periods under Part
                          4, #15.f. of the
                          Agreement [Part 4B, #19.g. or Part 4C, #24.f. of the Nonstandardized
                          Profit Sharing/401(k) Agreement], and elects to apply an
                          Hours of Service
                          condition under Part 4, #15.d. of the Nonstandardized Agreement
                          [Part 4B,
                          #19.d. or Part 4C, #24.d. of the Nonstandardized Profit
                          Sharing/401(k)
                          Agreement], an Eligible Participant will be entitled to
                          receive an
                          allocation of Employer Contributions for the period designated
                          under Part
                          4, #14.a.(1) of the Nonstandardized Agreement [Part 4B,
                          #17.a. or Part 4C,
                          #23.a.(1) of the Nonstandardized Profit Sharing/401(k)
                          Agreement] only if
                          the Eligible Participant completes the required Hours of
                          Service before
                          the last day of such period. In applying the fractional
                          method under
                          subsection (i) or the period-by-period method under subsection
                          (ii), an
                          Eligible Participant who completes a sufficient number
                          of Hours of Service
                          for the Plan Year to earn a Year of Service under the Plan
                          will be
                          entitled to a full contribution for the Plan Year, as if
                          the Eligible
                          Participant satisfied the Hours of Service condition for
                          each designated
                          period. A catch-up contribution may be required for such
                          Participants.
                          

                      

              

               

              
                	 	
                        (i)

                      	
                        Fractional
                          method. The Employer may elect under Part 4, #15.f.(1)
                          of the
                          Nonstandardized Agreement [Part 4B, #19.g.(1) or Part 4C,
                          #24.f.(1) of the
                          Nonstandardized Profit Sharing/401(k) Agreement] to apply
                          the Hours of
                          Service condition on the basis of specified period using
                          the fractional
                          method. Under the fractional method, the required Hours
                          of Service for any
                          period are determined by multiplying the Hours of Service
                          required under
                          Part 4, #15.d. of the Nonstandardized Agreement [Part 4B,
                          #19.d. or Part
                          4C, #24.d. of the Nonstandardized Profit Sharing/401(k)
                          Agreement] by a
                          fraction, the numerator of which is the total number of
                          periods completed
                          during the Plan Year (including the current period) and
                          the denominator of
                          which is the total number of periods during the Plan Year.
                          Thus, for
                          example, if the Employer applies a 1,000 Hours of Service
                          condition to
                          receive an Employer Matching Contribution and elects to
                          apply such
                          condition on the basis of Plan Year quarters, an Eligible
                          Participant
                          would have to complete 250 Hours of Service by the end
                          of the first Plan
                          Year quarter [1/4 x 1,000], 500 Hours of Service by the
                          end of the second
                          Plan Year quarter [2/4 x 1,000], 750 Hours of Service by
                          the end of the
                          third Plan Year quarter [3/4 x 1,000] and 1,000 Hours of
                          Service by the
                          end of the Plan Year [4/4 x 1,000] to receive an allocation
                          of the
                          Employer Matching Contribution for such period. If an Eligible
                          Participant
                          does not complete the required Hours of Service for any
                          period during the
                          Plan Year, no Employer Contribution will be allocated to
                          that Eligible
                          Participant for such period. However, if an Eligible Participant
                          completes
                          the required Hours of Service under Part 4, #15.d. for
                          the Plan Year, such
                          Participant will receive a full contribution for the Plan
                          Year as if the
                          Participant satisfied the Hours of Service conditions for
                          each period
                          during the year. Nothing in this subsection (i) will cause
                          an Eligible
                          Participant to lose Employer Contributions that were allocated
                          for a
                          period during which the Eligible Participant completed
                          the required Hours
                          of Service for such period. 

                      

              

               

              
                	 	
                        (ii)

                      	
                        Period-by-period
                          method. The Employer may elect under Part 4, #15.f.(2)
                          of the
                          Nonstandardized Agreement [Part 4B, #19.g.(2) or Part 4C,
                          #24.f.(2) of the
                          Nonstandardized Profit Sharing/401(k) Agreement] to apply
                          the Hours of
                          Service condition on the basis of specified period using
                          the
                          period-by-period method. 

                      

              

               

              
                
                   

                

                
                  16

                  
                    

                  

                

                
                   

                

              

              

               

              Under
                the
                period-by-period method, the required Hours of Service for any period
                are
                determined separately for such period. The Hours of Service required
                for any
                specific period are determined by multiplying the Hours of Service
                required
                under Part 4, #15.d. of the Nonstandardized Agreement [Part 4B, #19.d.
                or Part
                4C, #24.d. of the Nonstandardized Profit Sharing/401(k) Agreement]
                by a
                fraction, the numerator of which is one (1) and the denominator of
                which is the
                total number of periods during the Plan Year. Thus, for example,
                if the Employer
                applies a 1,000 Hours of Service condition to receive an Employer
                Matching
                Contribution and elects to apply such condition on the basis of Plan
                Year
                quarters, an Eligible Participant would have to complete 250 Hours
                of Service in
                each Plan Year quarter [1/4 x 1,000] to receive an allocation of
                the Employer
                Matching Contribution for such period. If an Eligible Participant
                does not
                complete the required Hours of Service for any period during the
                Plan Year, no
                Employer Contribution will be allocated to that Eligible Participant
                for such
                period. However, if an Eligible Participant completes the required
                Hours of
                Service under Part 4, #15.d. for the Plan Year, such Participant
                will receive a
                full contribution for the Plan Year as if the Participant satisfied
                the Hours of
                Service conditions for each period during the year. Nothing in this
                subsection
                (ii) will cause an Eligible Participant to lose Employer Contributions
                that were
                allocated for a period during which the Eligible Participant completed
                the
                required Hours of Service for such period. 

               

              
                	 	
                        (f)

                      	
                        Safe
                          harbor allocation condition. If the Employer elects to
                          apply the
                          allocation conditions on the basis of specified periods
                          under Part 4,
                          #15.f. of the Nonstandardized Agreement [Part 4B, #19.g.
                          or Part 4C,
                          #24.f. of the Nonstandardized Profit Sharing/401(k) Agreement]
                          and elects
                          to apply the safe harbor allocation condition under Part
                          4, #15.b. of the
                          Nonstandardized Agreement [Part 4B, #19.b. or Part 4C,
                          #24.b. of the
                          Nonstandardized Profit Sharing/401(k) Agreement], the rules
                          under
                          subsection (1) above will apply, without regard to the
                          rules under
                          subsection (2) above. Thus, an Eligible Employee who terminates
                          during a
                          period designated under Part 4, #14.a.(1) of the Nonstandardized
                          Agreement
                          [Part 4B, #17.a. or Part 4C, #23.a.(1) of the Nonstandardized
                          Profit
                          Sharing/401(k) Agreement] will not receive an allocation
                          of Employer
                          Contributions for such period if the Eligible Participant
                          has not
                          completed the Hours of Service designated under Part 4,
                          #15.b. of the
                          Nonstandardized Agreement [Part 4B, #19.b. or Part 4C,
                          #24.b. of the
                          Nonstandardized Profit Sharing/401(k) Agreement]. Nothing
                          in this
                          subsection (3) will cause an Eligible Participant to lose
                          Employer
                          Contributions that were allocated for a period prior to
                          the period in
                          which the individual terminates employment. (This subsection
                          (3) also
                          applies if the Employer elects to apply the safe harbor
                          allocation
                          condition on the basis of specified periods under Part
                          4, #15.c. of the
                          Standardized Agreement [Part 4B, #19.c. or Part 4C, #22.c.
                          of the
                          Standardized Profit Sharing/401(k) Agreement.])

                      

              

               

              
                	 	
                        (g)

                      	
                        Elapsed
                          Time Method. The election to apply the allocation conditions
                          on the basis
                          of specified periods does not apply to the extent the Elapsed
                          Time Method
                          applies under Part 4, #15.e. of the Nonstandardized Agreement
                          [Part 4B,
                          #19.e. or Part 4C, #24.e. of the Nonstandardized Profit
                          Sharing/401(k)
                          Agreement]. If an Employer elects to apply the allocation
                          conditions on
                          the basis of specified periods and elects to apply the
                          Elapsed Time
                          Method, an Eligible Employee will be entitled to an allocation
                          of Employer
                          Contributions if such Eligible Participant is employed
                          as of the last day
                          of such period, without regard to the number of consecutive
                          days in such
                          period. Thus, in effect, the Elapsed Time Method will only
                          apply to
                          prevent an allocation of Employer Contributions for the
                          last designated
                          period in the Plan Year, if the Eligible Participant has
                          not completed the
                          consecutive days required under Part 4, #15.e. of the Nonstandardized
                          Agreement [Part 4B, #19.e. or Part 4C, #24.e. of the Nonstandardized
                          Profit Sharing/401(k) Agreement] by the end of the Plan
                          Year. The last day
                          of employment rules subsection (1) above still may apply
                          (to the extent
                          applicable) for periods during which the Eligible Participant
                          terminates
                          employment. 

                      

              

               

              
                	
                        2.7

                      	
                        Fail-Safe
                          Coverage Provision. If the Employer has elected to apply
                          a last day of the
                          Plan Year allocation condition and/or an Hours of Service
                          allocation
                          condition under a Nonstandardized Agreement, the Employer
                          may elect under
                          Part 13, #56 of the Nonstandardized Agreement [Part 13,
                          #74 of the
                          Nonstandardized Profit Sharing/401(k) Agreement] to apply
                          the Fail-Safe
                          Coverage Provision. Under the Fail-Safe Coverage Provision,
                          if the Plan
                          fails to satisfy the ratio percentage coverage requirements
                          under Code
                          ?410(b) for a Plan Year due to the application of a last
                          day of the Plan
                          Year allocation condition and/or an Hours of Service allocation
                          condition,
                          such allocation condition(s) will be automatically eliminated
                          for the Plan
                          Year for certain otherwise Eligible Participants, under
                          the process
                          described in subsections (a) through

                      

              

               

              
                
                   

                

                
                  17

                  
                    

                  

                

                
                   

                

              

              

               

              (d)
                below, until enough Eligible Participants are benefiting under the
                Plan so that
                the ratio percentage test of Treasury Regulation ?1.410(b)-2(b)(2)
                is satisfied.

               

              If
                the
                Employer elects to have the Fail-Safe Coverage Provision apply, such
                provision
                automatically applies for any Plan Year for which the Plan does not
                satisfy the
                ratio percentage coverage test under Code ?410(b). (Except as provided
                in the
                following paragraph, the Plan may not use the average benefits test
                to comply
                with the minimum coverage requirements if the Fail-Safe Coverage
                Provision is
                elected.) The Plan satisfies the ratio percentage test if the percentage
                of the
                Nonhighly Compensated Employees under the Plan is at least 70% of
                the percentage
                of the Highly Compensated Employees who benefit under the Plan. An
                Employee is
                benefiting for this purpose only if he/she actually receives an allocation
                of
                Employer Contributions or forfeitures or, if testing coverage of
                a 401(m)
                arrangement (i.e., a Plan that provides for Employer Matching Contributions
                and/or Employee After-Tax Contributions), the Employee would receive
                an
                allocation of Employer Matching Contributions by making the necessary
                contributions or the Employee is eligible to make Employee After-Tax
                Contributions. To determine the percentage of Nonhighly Compensated
                Employees or
                Highly Compensated Employees who are benefiting, the following Employees
                are
                excluded for purposes of applying the ratio percentage test: (i)
                Employees who
                have not satisfied the Plan's minimum age and service conditions
                under Section
                1.4; (ii) Nonresident Alien Employees; (iii) Union Employees; and

               

              (iv)
                Employees who terminate employment during the Plan Year with less
                than 501 Hours
                of Service and do not benefit under the Plan. 

               

              Under
                the
                Fail-Safe Coverage Provision, certain otherwise Eligible Participants
                who are
                not benefiting for the Plan Year as a result of a last day of the
                Plan Year
                allocation condition or an Hours of Service allocation condition
                will
                participate under the Plan based on whether such Participants are
                Category 1
                Employees or Category 2 Employees. Alternatively, the Employer may
                elect under
                Part 13, #56.b.(2) of the Nonstandardized Agreement [Part 13, #74.b.(2)
                of the
                Nonstandardized Profit Sharing/401(k) Agreement] to apply the special
                Fail-Safe
                Coverage Provision described in (d) below which eliminates the allocation
                conditions for otherwise Eligible Participants with the lowest Included
                Compensation. If after applying the Fail-Safe Coverage Provision,
                the Plan does
                not satisfy the ratio percentage coverage test, the Fail-Safe Coverage
                Provision
                does not apply, and the Plan may use any other available method (including
                the
                average benefit test) to satisfy the minimum coverage requirements
                under Code
                ?410(b). 

               

              
                	 	
                        (a)

                      	
                        Top-Heavy
                          Plans. Unless provided otherwise under Part 13, #56.b.(1)
                          of the
                          Nonstandardized Agreement [Part 13, #74.b.(1) of the Nonstandardized
                          Profit Sharing/401(k) Agreement], if the Plan is a Top-Heavy
                          Plan, the
                          Hours of Service allocation condition will be eliminated
                          for all Non-Key
                          Employees who are Nonhighly Compensated Employees, prior
                          to applying the
                          Fail-Safe Coverage Provisions under subsections (b) and
                          (c) or (d) below.
                          

                      

              

               

              
                	 	
                        (b)

                      	
                        Category
                          1 Employees - Otherwise Eligible Participants (who are
                          Nonhighly
                          Compensated Employees) who are still employed by the Employer
                          on the last
                          day of the Plan Year but who failed to satisfy the Plan's
                          Hours of Service
                          condition. The Hours of Service allocation condition will
                          be eliminated
                          for Category 1 Employees (who did not receive an allocation
                          under the Plan
                          due to the Hours of Service allocation condition) beginning
                          with the
                          Category 1 Employee(s) credited with the most Hours of
                          Service for the
                          Plan Year and continuing with the Category 1 Employee(s)
                          with the next
                          most Hours of Service until the ratio percentage test is
                          satisfied. If two
                          or more Category 1 Employees have the same number of Hours
                          of Service, the
                          allocation condition will be eliminated for those Category
                          1 Employees
                          starting with the Category 1 Employee(s) with the lowest
                          Included
                          Compensation. If the Plan still fails to satisfy the ratio
                          percentage test
                          after all Category 1 Employees receive an allocation, the
                          Plan proceeds to
                          Category 2 Employees. 

                      

              

               

              
                	 	
                        (c)

                      	
                        Category
                          2 Employees - Otherwise Eligible Participants (who are
                          Nonhighly
                          Compensated Employees) who terminated employment during
                          the Plan Year with
                          more than 500 Hours of Service. The last day of the Plan
                          Year allocation
                          condition will then be eliminated for Category 2 Employees
                          (who did not
                          receive an allocation under the Plan due to the last day
                          of the Plan Year
                          allocation condition) beginning with the Category 2 Employee(s)
                          who
                          terminated employment closest to the last day of the Plan
                          Year and
                          continuing with the Category 2 Employee(s) with a termination
                          of
                          employment date that is next closest to the last day of
                          the Plan Year
                          until the ratio percentage test is satisfied. If two or
                          more Category 2
                          Employees terminate employment on the same day, the allocation
                          condition
                          will be eliminated for those Category 2 Employees starting
                          with the
                          Category 2 Employee(s) with the lowest Included Compensation.
                          

                      

              

               

              
                	 	
                        (d)

                      	
                        Special
                          Fail-Safe Coverage Provision. Instead of applying the Fail-Safe
                          Coverage
                          Provision based on Category 1 and Category 2 Employees,
                          the Employer may
                          elect under Part 13, #56.b.(2) of the Nonstandardized Agreement
                          [Part 13,
                          #74.b.(2) of the Nonstandardized Profit Sharing/401(k)
                          Agreement] to
                          eliminate the allocation conditions beginning with the
                          otherwise Eligible
                          Participant(s) (who are Nonhighly Compensated Employees
                          and who did not
                          terminate employment during the Plan Year with 500 Hours
                          of Service or
                          less) with the lowest Included Compensation and continuing
                          with such
                          otherwise Eligible Participants with the next lowest
                          

                      

              

               

              
                
                   

                

                
                  18

                  
                    

                  

                

                
                   

                

              

              

               

              Included
                Compensation until the ratio percentage test is satisfied. If two
                or more
                otherwise Eligible Participants have the same Included Compensation,
                the
                allocation conditions will be eliminated for all such individuals.

               

              
                	
                        2.8

                      	
                        Deductible
                          Employee Contributions. The Plan Administrator will not
                          accept deductible
                          employee contributions that are made for a taxable year
                          beginning after
                          December 31, 1986. Contributions made prior to that date
                          will be
                          maintained in a separate Account which will be nonforfeitable
                          at all
                          times. The Account will share in the gains and losses under
                          the Plan in
                          the same manner as described in Section 13.4. No part of
                          the deductible
                          voluntary contribution Account will be used to purchase
                          life insurance.
                          Subject to the Joint and Survivor Annuity requirements
                          under Article 9 (if
                          applicable), the Participant may withdraw any part of the
                          deductible
                          voluntary contribution Account by making a written application
                          to the Plan
                          Administrator. 

                      

              

               

              
                
                   

                

                
                  19

                  
                    

                  

                

                
                   

                

              

              

               

              ARTICLE
                3
                EMPLOYEE AFTER-TAX CONTRIBUTIONS, ROLLOVER CONTRIBUTIONS AND TRANSFERS
                

               

              This
                Article provides the rules regarding Employee After-Tax Contributions,
                Rollover
                Contributions and transfers that may be made under this Plan. The
                Trustee has
                the authority under Article 12 to accept Rollover Contributions under
                this Plan
                and to enter into transfer agreements concerning the transfer of
                assets from
                another qualified retirement plan to this Plan, if so directed by
                the Plan
                Administrator. 

               

              
                	
                        3.1

                      	
                        Employee
                          After-Tax Contributions. The Employer may elect under Part
                          4D of the
                          Nonstandardized Profit Sharing/401(k) Agreement to allow
                          Eligible
                          Participants to make Employee After-Tax Contributions under
                          the Plan.
                          Employee After-Tax Contributions may only be made under
                          the
                          Nonstandardized Profit Sharing/401(k) Agreement. Any Employee
                          After-Tax
                          Contributions made under this Plan are subject to the ACP
                          Test outlined in
                          Section 17.3. (Nothing under this Section precludes the
                          holding of
                          Employee After-Tax Contributions under a profit sharing
                          plan or money
                          purchase plan that were made prior to the adoption of this
                          Prototype
                          Plan.) 

                      

              

               

              The
                Employer may elect under Part 4D, #25 of the Nonstandardized Profit
                Sharing/401(k) Agreement to impose a limit on the maximum amount
                of Included
                Compensation an Eligible Participant may contribute as an Employee
                After-Tax
                Contribution. The Employer may also elect under Part 4D, #26 of the
                Nonstandardized Profit Sharing/401(k) Agreement to impose a minimum
                amount that
                an Eligible Participant may contribute to the Plan during any payroll
                period.

               

              Employee
                After-Tax Contributions must be held in the Participant's Employee
                After-Tax
                Contribution Account, which is always 100% vested. A Participant
                may withdraw
                amounts from his/her Employee After-Tax Contribution Account at any
                time, in
                accordance with the distribution rules under Section 8.5(a), except
                as
                prohibited under Part 10 of the Agreement. No forfeitures will occur
                solely as a
                result of an Employee's withdrawal of Employee After-Tax Contributions.
                

               

              
                	
                        3.2

                      	
                        Rollover
                          Contributions. An Employee may make a Rollover Contribution
                          to this Plan
                          from another "qualified retirement plan" or from a "conduit
                          IRA," if the
                          acceptance of rollovers is permitted under Part 12 of the
                          Agreement or if
                          the Plan Administrator adopts administrative procedures
                          regarding the
                          acceptance of Rollover Contributions. Any Rollover Contribution
                          an
                          Employee makes to this Plan will be held in the Employee's
                          Rollover
                          Contribution Account, which is always 100% vested. A Participant
                          may
                          withdraw amounts from his/her Rollover Contribution Account
                          at any time,
                          in accordance with the distribution rules under Section
                          8.5(a), except as
                          prohibited under Part 10 of the Agreement.

                      

              

               

              For
                purposes of this Section 3.2, a "qualified retirement plan" is any
                tax qualified
                retirement plan under Code ?401(a) or any other plan from which distributions
                are eligible to be rolled over into this Plan pursuant to the Code,
                regulations,
                or other IRS guidance. A "conduit IRA" is an IRA that holds only
                assets that
                have been properly rolled over to that IRA from a qualified retirement
                plan
                under Code ?401(a). To qualify as a Rollover Contribution under this
                Section,
                the Rollover Contribution must be transferred directly from the qualified
                retirement plan or conduit IRA in a Direct Rollover or must be transferred
                to
                the Plan by the Employee within sixty (60) days following receipt
                of the amounts
                from the qualified plan or conduit IRA. 

               

              If
                Rollover Contributions are permitted, an Employee may make a Rollover
                Contribution to the Plan even if the Employee is not an Eligible
                Participant
                with respect to any or all other contributions under the Plan, unless
                otherwise
                prohibited under separate administrative procedures adopted by the
                Plan
                Administrator. An Employee who makes a Rollover Contribution to this
                Plan prior
                to becoming an Eligible Participant shall be treated as a Participant
                only with
                respect to such Rollover Contribution Account, but shall not be treated
                as an
                Eligible Participant until he/she otherwise satisfies the eligibility
                conditions
                under the Plan. 

               

              The
                Plan
                Administrator may refuse to accept a Rollover Contribution if the
                Plan
                Administrator reasonably believes the Rollover Contribution (a) is
                not being
                made from a proper plan or conduit IRA; (b) is not being made within
                sixty (60)
                days from receipt of the amounts from a qualified retirement plan
                or conduit
                IRA; (c) could jeopardize the tax-exempt status of the Plan; or (d)
                could create
                adverse tax consequences for the Plan or the Employer. Prior to accepting
                a
                Rollover Contribution, the Plan Administrator may require the Employee
                to
                provide satisfactory evidence establishing that the Rollover Contribution
                meets
                the requirements of this Section. 

               

              The
                Plan
                Administrator may apply different conditions for accepting Rollover
                Contributions from qualified retirement plans and conduit IRAs. Any
                conditions
                on Rollover Contributions must be applied uniformly to all Employees
                under the
                Plan. 

               

              
                	
                        3.3
                          

                      	
                        Transfer
                          of Assets. The Plan Administrator may direct the Trustee
                          to accept a
                          transfer of assets from another qualified retirement plan
                          on behalf of any
                          Employee, even if such Employee is not eligible to receive
                          other
                          contributions under the Plan. If a transfer of assets is
                          made on behalf of
                          an Employee prior to the 

                      

              

               

              
                
                   

                

                
                  20

                  
                    

                  

                

                
                   

                

              

              

               

              Employee's
                becoming an Eligible Participant, the Employee shall be treated as
                a Participant
                for all purposes with respect to such transferred amount. Any assets
                transferred
                to this Plan from another plan must be accompanied by written instructions
                designating the name of each Employee for whose benefit such amounts
                are being
                transferred, the current value of such assets, and the sources from
                which such
                amounts are derived. The Plan Administrator will deposit any transferred
                assets
                in the appropriate Participant's Transfer Account. The Transfer Account
                will
                contain any sub-Accounts necessary to separately track the sources
                of the
                transferred assets. Each sub-Account will be treated in the same
                manner as the
                corresponding Plan Account. 

               

              The
                Plan
                Administrator may direct the Trustee to accept a transfer of assets
                from another
                qualified plan of the Employer in order to comply with the qualified
                replacement
                plan requirements under Code ?4980(d) (relating to the excise tax
                on reversions
                from a qualified plan) without affecting the status of this Plan
                as a Prototype
                Plan. A transfer made pursuant to Code ?4980(d) will be allocated
                as Employer
                Contributions either in the Plan Year in which the transfer occurs,
                or over a
                period of Plan Years (not exceeding the maximum period permitted
                under Code
                ?4980(d)), as provided in the applicable transfer agreement. To the
                extent a
                transfer described in this paragraph is not totally allocable in
                the Plan Year
                in which the transfer occurs, the portion which is not allocable
                will be
                credited to a suspense account until allocated in accordance with
                the transfer
                agreement. 

               

              The
                Plan
                Administrator may refuse to accept a transfer of assets if the Plan
                Administrator reasonably believes the transfer (a) is not being made
                from a
                proper qualified plan; (b) could jeopardize the tax-exempt status
                of the Plan;
                or (c) could create adverse tax consequences for the Plan or the
                Employer. Prior
                to accepting a transfer of assets, the Plan Administrator may require
                evidence
                documenting that the transfer of assets meets the requirements of
                this Section.
                The Trustee will have no responsibility to determine whether the
                transfer of
                assets meets the requirements of this Section; to verify the correctness
                of the
                amount and type of assets being transferred to the Plan; or to perform
                any due
                diligence review with respect to such transfer. 

               

              
                	 	
                        (a)

                      	
                        Protection
                          of Protected Benefits. Except in the case of a Qualified
                          Transfer (as
                          defined in subsection (d) below), a transfer of assets
                          is initiated at the
                          Plan level and does not require Participant or spousal
                          consent. If the
                          Plan Administrator directs the Trustee to accept a transfer
                          of assets to
                          this Plan, the Participant on whose behalf the transfer
                          is made retains
                          all Protected Benefits that applied to such transferred
                          assets under the
                          transferor plan. 

                      

              

               

              
                	 	
                        (b)

                      	
                        Transferee
                          plan. Except in the case of a Qualified Transfer (as defined
                          in subsection
                          (d)), if the Plan Administrator directs the Trustee to
                          accept a transfer
                          of assets from another plan which is subject to the Joint
                          and Survivor
                          Annuity requirements under Code ?401(a)(11), the amounts
                          so transferred
                          continue to be subject to such requirements, as provided
                          in Article 9. If
                          this Plan is not otherwise subject to the Qualified Joint
                          and Survivor
                          Annuity requirements (as determined under Part 11, #41.a.
                          of the Agreement
                          [Part 11, #59.a. of the Profit Sharing/401(k) Agreement]),
                          the Qualified
                          Joint and Survivor Annuity requirements apply only to the
                          amounts under
                          the Transfer Account which are attributable to the amounts
                          which were
                          subject to the Qualified Joint and Survivor Annuity requirements
                          under the
                          transferor plan. The Employer may override this default
                          rule by checking
                          Part 11, #41.b. of the Agreement [Part 11, #59.b. of the
                          Profit
                          Sharing/401(k) Agreement] thereby subjecting the entire
                          Plan to the
                          Qualified Joint and Survivor Annuity Requirements.
                          

                      

              

               

              
                	 	
                        (c)

                      	
                        Transfers
                          from a Defined Benefit Plan, money purchase plan or 401(k)
                          plan.
                          

                      

              

               

              
                	 	
                        (1)

                      	
                        Defined
                          Benefit Plan. The Plan Administrator will not direct the
                          Trustee to accept
                          a transfer of assets from a Defined Benefit Plan unless
                          such transfer
                          qualifies as a Qualified Transfer (as defined in subsection
                          (d) below) or
                          the assets transferred from the Defined Benefit Plan are
                          in the form of
                          paid-up annuity contracts which protect all the Participant's
                          Protected
                          Benefits under the Defined Benefit Plan. (However, see
                          the special rule
                          under the second paragraph of Section 3.3 above regarding
                          transfers
                          authorized under Code ?4980(d).) 

                      

              

               

              
                	 	
                        (2)

                      	
                        Money
                          purchase plan. If this Plan is a profit sharing plan or
                          a 401(k) plan and
                          the Plan Administrator directs the Trustee to accept a
                          transfer of assets
                          from a money purchase plan (other than as a Qualified Transfer
                          as defined
                          in subsection (d) below), the amounts transferred (and
                          any gains
                          attributable to such transferred amounts) continue to be
                          subject to the
                          distribution restrictions applicable to money purchase
                          plan assets under
                          the transferor plan. Such amounts may not be distributed
                          for reasons other
                          than death, disability, attainment of Normal Retirement
                          Age, or
                          termination of employment, regardless of any distribution
                          provisions under
                          this Plan that would otherwise permit a distribution prior
                          to such events.
                          

                      

              

               

              
                
                   

                

                
                  21

                  
                    

                  

                

                
                   

                

              

              

               

              
                	 	
                        (3)

                      	
                        401(k)
                          plan. If the Plan Administrator directs the Trustee to
                          accept a transfer
                          of Section 401(k) Deferrals, QMACs, QNECs, or Safe Harbor
                          Contributions
                          from a 401(k) plan, such amounts retain their character
                          under this Plan
                          and such amounts (including any allocable gains or losses)
                          remain subject
                          to the distribution restrictions applicable to such amounts
                          under the
                          Code. 

                      

              

               

              
                	 	
                        (d)

                      	
                        Qualified
                          Transfer. The Plan may eliminate certain Protected Benefits
                          (as provided
                          under subsection (3) below) related to plan assets that
                          are received in a
                          Qualified Transfer from another plan. A Qualified Transfer
                          is a
                          plan-to-plan transfer of a Participant's benefits that
                          meets the
                          requirements under subsection (1) or (2) below.

                      

              

               

              
                	 	
                        (1)

                      	
                        Elective
                          transfer. A plan-to-plan transfer of a Participant's benefits
                          from another
                          qualified plans is a Qualified Transfer if such transfer
                          satisfies the
                          following requirements. 

                      

              

               

              
                	 	
                        (A)

                      	
                        The
                          Participant must have the right to receive an immediate
                          distribution of
                          his/her benefits under the transferor plan at the time
                          of the Qualified
                          Transfer. For transfers that occur on or after January
                          1, 2002, the
                          Participant must not be eligible at the time of the Qualified
                          Transfer to
                          take an immediate distribution of his/her entire benefit
                          in a form that
                          would be entirely eligible for a Direct Rollover.
                          

                      

              

               

              
                	 	
                        (B)

                      	
                        The
                          Participant on whose behalf benefits are being transferred
                          must make a
                          voluntary, fully informed election to transfer his/her
                          benefits to this
                          Plan. 

                      

              

               

              
                	 	
                        (C)

                      	
                        The
                          Participant must be provided an opportunity to retain the
                          Protected
                          Benefits under the transferor plan. This requirement is
                          satisfied if the
                          Participant is given the option to receive an annuity that
                          protects all
                          Protected Benefits under the transferor plan or the option
                          of leaving
                          his/her benefits in the transferor plan.

                      

              

               

              
                	 	
                        (D)

                      	
                        The
                          Participant's spouse must consent to the Qualified Transfer
                          if the
                          transferor plan is subject to the Joint and Survivor Annuity
                          requirements
                          under Article 9. The spouse's consent must satisfy the
                          requirements for a
                          Qualified Election under Section 9.4(d).

                      

              

               

              
                	 	
                        (E)

                      	
                        The
                          amount transferred (along with any contemporaneous Direct
                          Rollover) must
                          not be less than the value of the Participant's vested
                          benefit under the
                          transferor plan. 

                      

              

               

              
                	 	
                        (F)

                      	
                        The
                          Participant must be fully vested in the transferred benefit.
                          

                      

              

               

              
                	 	
                        (2)

                      	
                        Transfer
                          upon specified events. For transfers that occur on or after
                          September 6,
                          2000, a plan-to-plan transfer of a Participant's entire
                          benefit (other
                          than amounts the Plan accepts as a Direct Rollover) from
                          another Defined
                          Contribution Plan that is made in connection with an asset
                          or stock
                          acquisition, merger, or other similar transaction involving
                          a change in
                          the Employer or is made in connection with a Participant's
                          change in
                          employment status that causes the Participant to become
                          ineligible for
                          additional allocations under the transferor plan, is a
                          Qualified Transfer
                          if such transfer satisfies the following requirements:
                          

                      

              

               

              
                	 	
                        (A)

                      	
                        The
                          Participant need not be eligible for an immediate distribution
                          of his/her
                          benefits under the transferor plan.

                      

              

               

              
                	 	
                        (B)

                      	
                        The
                          Participant on whose behalf benefits are being transferred
                          must make a
                          voluntary, fully informed election to transfer his/her
                          benefits to this
                          Plan. 

                      

              

               

              
                	 	
                        (C)

                      	
                        The
                          Participant must be provided an opportunity to retain the
                          Protected
                          Benefits under the transferor plan. This requirement is
                          satisfied if the
                          Participant is given the option to receive an annuity that
                          protects all
                          Protected Benefits under the transferor plan or the option
                          of leaving
                          his/her benefits in the transferor plan.

                      

              

               

              
                	 	
                        (D)

                      	
                        The
                          benefits must be transferred between plans of the same
                          type. To satisfy
                          this requirement, the transfer must satisfy the following
                          requirements.
                          

                      

              

               

              
                	 	
                        (I)

                      	
                        To
                          accept a Qualified Transfer under this subsection (2) from
                          a money
                          purchase plan, this Plan also must be a money purchase
                          plan.
                          

                      

              

               

              
                	 	
                        (II)

                      	
                        To
                          accept a Qualified Transfer under this subsection (2) from
                          a 401(k) plan,
                          this Plan also must be a 401(k) plan.

                      

              

               

              
                
                   

                

                
                  22

                  
                    

                  

                

                
                   

                

              

              

               

              
                	 	
                        (III)

                      	
                        To
                          accept a Qualified Transfer under this subsection (2) from
                          a profit
                          sharing plan, this Plan may be any type of Defined Contribution
                          Plan.
                          

                      

              

               

              
                	 	
                        (3)

                      	
                        Treatment
                          of Qualified Transfer. 

                      

              

               

              
                	 	
                        (A)

                      	
                        Rollover
                          Contribution Account. If the Plan Administrator directs
                          the Trustee to
                          accept on behalf of a Participant a transfer of assets
                          that qualifies as a
                          Qualified Transfer, the Plan Administrator will treat such
                          amounts as a
                          Rollover Contribution and will deposit such amounts in
                          the Participant's
                          Rollover Contribution Account. A Qualified Transfer may
                          include benefits
                          derived from Employee After-Tax Contributions.

                      

              

               

              
                	 	
                        (B)

                      	
                        Elimination
                          of Protected Benefits. If the Plan accepts a Qualified
                          Transfer, the Plan
                          does not have to protect any Protected Benefits derived
                          from the
                          transferor plan. However, if the Plan accepts a Qualified
                          Transfer that
                          meets the requirements for a transfer under subsection
                          (2) above, the Plan
                          must continue to protect the QJSA benefit if the transferor
                          plan is
                          subject to the QJSA requirements. 

                      

              

               

              
                	 	
                        (e)

                      	
                        Trustee's
                          right to refuse transfer. If the assets to be transferred
                          to the Plan
                          under this Section 3.3 are not susceptible to proper valuation
                          and
                          identification or are of such a nature that their valuation
                          is
                          incompatible with other Plan assets, the Trustee may refuse
                          to accept the
                          transfer of all or any specific asset, or may condition
                          acceptance of the
                          assets on the sale or disposition of any specific asset.
                          

                      

              

               

              
                
                   

                

                
                  23

                  
                    

                  

                

                
                   

                

              

              

               

              ARTICLE
                4PARTICIPANT VESTING 

               

              This
                Article contains the rules for determining the vested (nonforfeitable)
                amount of
                a Participant's Account Balance under the Plan. Part 6 of the Agreement
                contains
                specific elections for applying these vesting rules. Part 7 of the
                Agreement
                contains special service crediting elections to override the default
                provisions
                under this Article. 

               

              
                	
                        4.1
                          

                      	
                        In
                          General. A Participant's vested interest in his/her Employer
                          Contribution
                          Account and Employer Matching Contribution Account is determined
                          based on
                          the vesting schedule elected in Part 6 of the Agreement.
                          A Participant is
                          always fully vested in his/her Section 401(k) Deferral
                          Account, Employee
                          After-Tax Contribution Account, QNEC Account, QMAC Account,
                          Safe Harbor
                          Nonelective Contribution Account, Safe Harbor Matching
                          Contribution
                          Account, and Rollover Contribution Account.

                      

              

               

              
                	 	
                        (a)

                      	
                        Attainment
                          of Normal Retirement Age. Regardless of the Plan's vesting
                          schedule, a
                          Participant's right to his/her Account Balance is fully
                          vested upon the
                          date he/she attains Normal Retirement Age, provided the
                          Participant is an
                          Employee on or after such date. 

                      

              

               

              
                	 	
                        (b)

                      	
                        Vesting
                          upon death, becoming Disabled, or attainment of Early Retirement
                          Age. If
                          elected by the Employer in Part 6, #21 of the Agreement
                          [Part 6, #39 of
                          the Profit Sharing/401(k) Agreement], a Participant will
                          become fully
                          vested in his/her Account Balance if the Participant dies,
                          becomes
                          Disabled, or attains Early Retirement Age while employed
                          by the Employer.
                          

                      

              

               

              
                	 	
                        (c)

                      	
                        Addition
                          of Employer Nonelective Contribution or Employer Matching
                          Contribution. If
                          the Plan is a Safe Harbor 401(k) Plan as defined in Section
                          17.6, all
                          amounts allocated to the Participant's Safe Harbor Nonelective
                          Contribution Account and/or Safe Harbor Matching Contribution
                          Account are
                          always 100% vested. If a Safe Harbor 401(k) Plan is amended
                          to add a
                          regular Employer Nonelective Contribution or Employer Matching
                          Contribution, a Participant's vested interest in such amounts
                          is
                          determined in accordance with the vesting schedule selected
                          under Part 6
                          of the Agreement. The addition of a vesting schedule under
                          Part 6 for such
                          contributions is not considered an amendment of the vesting
                          schedule under
                          Section 4.7 below merely because the Participant was fully
                          vested in
                          his/her Safe Harbor Nonelective Contribution Account or
                          Safe Harbor
                          Matching Contribution Account. 

                      

              

               

              
                	 	
                        (d)

                      	
                        Vesting
                          upon merger, consolidation or transfer. No accelerated
                          vesting will be
                          required solely because a Defined Contribution Plan is
                          merged with another
                          Defined Contribution Plan, or because assets are transferred
                          from a
                          Defined Contribution Plan to another Defined Contribution
                          Plan. Thus, for
                          example, Participants will not automatically become 100%
                          vested in their
                          Employer Contribution Account(s) solely on account of a
                          merger of a money
                          purchase plan with a profit sharing or 401(k) Plan or a
                          transfer of assets
                          between such Plans. 

                      

              

               

              
                	
                        4.2
                          

                      	
                        Vesting
                          Schedules. The Plan's vesting schedule will determine an
                          Employee's vested
                          percentage in his/her Employer Contribution Account and/or
                          Employer
                          Matching Contribution Account. The vested portion of a
                          Participant's
                          Employer Contribution Account and/or Employer Matching
                          Contribution
                          Account is determined by multiplying the Participant's
                          vesting percentage
                          determined under the applicable vesting schedule by the
                          total amount under
                          the applicable Account. 

                      

              

               

              The
                Employer must elect a normal vesting schedule and a Top-Heavy Plan
                vesting
                schedule under Part 6 of the Agreement. The Top-Heavy Plan vesting
                schedule will
                apply for any Plan Year in which the plan is a Top-Heavy Plan. If
                this Plan is a
                401(k) plan, the Employer must elect a normal and Top-Heavy Plan
                vesting
                schedule for both Employer Nonelective Contributions and Employer
                Matching
                Contributions, but only to the extent such contributions are authorized
                under
                Part 4B and/or Part 4C of the Profit Sharing/401(k) Agreement. 

               

              The
                Employer may choose any of the following vesting schedules as the
                normal vesting
                schedule under Part 6 of the Agreement. For the Top-Heavy Plan vesting,
                the
                Employer may only choose the full and immediate, 6-year graded, 3-year
                cliff, or
                modified vesting schedule, as described below. 

               

              
                	 	
                        (a)

                      	
                        Full
                          and immediate vesting schedule. Under the full and immediate
                          vesting
                          schedule, the Participant is always 100% vested in his/her
                          Account
                          Balance. 

                      

              

               

              
                
                   

                

                
                  24

                  
                    

                  

                

                
                   

                

              

              

               

              
                	 	
                        (b)

                      	
                        7-year
                          graded vesting schedule. Under the 7-year graded vesting
                          schedule, an
                          Employee vests in his/her Employer Contribution Account
                          and/or Employer
                          Matching Contribution Account in the following manner:
                          

                      

              

               

              After
                3
                Years of Service - 20% vesting 

               

              After
                4
                Years of Service - 40% vesting 

               

              After
                5
                Years of Service - 60% vesting 

               

              After
                6
                Years of Service - 80% vesting 

               

              After
                7
                Years of Service - 100% vesting 

               

              

               

              
                	 	
                        (c)

                      	
                        6-year
                          graded vesting schedule. Under the 6-year graded vesting
                          schedule, an
                          Employee vests in his/her Employer Contribution Account
                          and/or Employer
                          Matching Contribution Account in the following manner:
                          

                      

              

               

              After
                2
                Years of Service - 20% vesting 

               

              After
                3
                Years of Service - 40% vesting 

               

              After
                4
                Years of Service - 60% vesting 

               

              After
                5
                Years of Service - 80% vesting 

               

              After
                6
                Years of Service - 100% vesting 

               

              

               

              
                	 	
                        (d)

                      	
                        5-year
                          cliff vesting schedule. Under the 5-year cliff vesting
                          schedule, an
                          Employee is 100% vested after 5 Years of Service. Prior
                          to the fifth Year
                          of Service, the vesting percentage is zero.

                      

              

               

              
                	 	
                        (e)

                      	
                        3-year
                          cliff vesting schedule. Under the 3-year cliff vesting
                          schedule, an
                          Employee is 100% vested after 3 Years of Service. Prior
                          to the third Year
                          of Service, the vesting percentage is zero.

                      

              

               

              
                	 	
                        (f)

                      	
                        Modified
                          vesting schedule. For the normal vesting schedule, the
                          Employer may elect
                          a modified vesting schedule under which the vesting percentage
                          for each
                          Year of Service is not less than the percentage that would
                          be required for
                          each Year of Service under the 7-year graded vesting schedule,
                          unless 100%
                          vesting occurs after no more than 5 Years of Service. For
                          the Top-Heavy
                          Plan vesting schedule, the Employer may elect a modified
                          vesting schedule
                          under which the vesting percentage for each Year of Service
                          is not less
                          than the percentage that would be required for each Year
                          of Service under
                          the 6-year graded vesting schedule, unless 100% vesting
                          occurs after no
                          more than 3 Years of Service. 

                      

              

               

              
                	
                        4.3

                      	
                        Shift
                          to/from Top-Heavy Vesting Schedule. For a Plan Year in
                          which the Plan is a
                          Top-Heavy Plan, the Plan automatically shifts to the Top-Heavy
                          Plan
                          vesting schedule. Once a Plan uses a Top-Heavy Plan vesting
                          schedule, that
                          schedule will continue to apply for all subsequent Plan
                          Years. The
                          Employer may override this default provision under Part
                          6, #22 of the
                          Nonstandardized Agreement [Part 6, #40 of the Nonstandardized
                          Profit
                          Sharing/401(k) Agreement]. The rules under Section 4.7
                          will apply when a
                          Plan shifts to or from a Top-Heavy Plan vesting schedule.
                          

                      

              

               

              
                	
                        4.4

                      	
                        Vesting
                          Computation Period. For purposes of computing a Participant's
                          vested
                          interest in his/her Employer Contribution Account and/or
                          Employer Matching
                          Contribution Account, an Employee's Vesting Computation
                          Period is the
                          12-month period measured on a Plan Year basis, unless the
                          Employer elects
                          under Part 7, #26 of the Agreement [Part 7, #44 of the
                          Profit
                          Sharing/401(k) Agreement] to measure Vesting Computation
                          Periods using
                          Anniversary Years. The Employer may designate an alternative
                          12-month
                          period under Part 7, #26.b. of the Nonstandardized Agreement
                          [Part 7,
                          #44.b. of the Nonstandardized Profit Sharing/401(k) Agreement].
                          Any
                          Vesting Computation Period designated under Part 7, #26.b.
                          or #44.b., as
                          applicable, must be a 12-consecutive month period and must
                          apply uniformly
                          to all Participants. 

                      

              

               

              
                	 	
                        (a)

                      	
                        Anniversary
                          Years. If the Employer elects to measure Vesting Computation
                          Periods using
                          Anniversary Years, the Vesting Computation Period is the
                          12-month period
                          commencing on the Employee's Employment Commencement Date
                          (or Reemployment
                          Commencement Date) and each subsequent 12-month period
                          commencing on the
                          anniversary of such date. 

                      

              

               

              
                	 	
                        (b)

                      	
                        Measurement
                          on same Vesting Computation Period. The Plan will measure
                          Years of Service
                          and Breaks in Service (if applicable) for purposes of vesting
                          on the same
                          Vesting Computation Period. 

                      

              

               

              
                	
                        4.5
                          

                      	
                        Crediting
                          Years of Service for Vesting Purposes. Unless the Employer
                          elects
                          otherwise under Part 7, #25 of the Agreement [Part 7, #43
                          of the Profit
                          Sharing/401(k) Agreement], an Employee will earn one Year
                          of Service for
                          purposes of applying the vesting rules if the Employee
                          completes 1,000
                          Hours of Service with the Employer during a Vesting Computation
                          Period. An
                          Employee will receive credit for a Year of Service as of
                          the end of the
                          Vesting Computation Period, if the Employee completes the
                          required Hours
                          of Service during such period, even if the Employee is
                          not employed for
                          the entire period. 

                      

              

               

              
                
                   

                

                
                  25

                  
                    

                  

                

                
                   

                

              

              

               

              
                	 	
                        (a)

                      	
                        Calculating
                          Hours of Service. In calculating an Employee's Hours of
                          Service for
                          purposes of applying the vesting rules under this Article,
                          the Employer
                          will use the Actual Hours Crediting Method, unless the
                          Employer elects
                          otherwise under Part 7, #25 of the Agreement [Part 7, #43
                          of the Profit
                          Sharing/401(k) Agreement]. (See Article 6 of this Plan
                          for a description
                          of the alternative service crediting methods.)

                      

              

               

              
                	 	
                        (b)

                      	
                        Excluded
                          service. Unless the Employer elects to exclude certain
                          service with the
                          Employer under Part 6, #20 of the Agreement [Part 6, #38
                          of the Profit
                          Sharing/401(k) Agreement], all service with the Employer
                          is counted for
                          vesting purposes. 

                      

              

               

              
                	 	
                        (1)

                      	
                        Service
                          before the Effective Date of the Plan. Under Part 6, #20.a.
                          of the
                          Agreement [Part 6, #38.a. of the Profit Sharing/401(k)
                          Agreement], the
                          Employer may elect to exclude service during any period
                          for which the
                          Employer did not maintain the Plan or a Predecessor Plan.
                          For this
                          purpose, a Predecessor Plan is a qualified plan maintained
                          by the Employer
                          that is terminated within the 5-year period immediately
                          preceding or
                          following the establishment of this Plan. A Participant's
                          service under a
                          Predecessor Plan must be counted for purposes of determining
                          the
                          Participant's vested percentage under this Plan.
                          

                      

              

               

              
                	 	
                        (2)

                      	
                        Service
                          before a certain age. Under Part 6, #20.b. of the Agreement
                          [Part 6,
                          #38.b.of the Profit Sharing/401(k) Agreement], the Employer
                          may elect to
                          exclude service before an Employee attains a certain age.
                          For this
                          purpose, the Employer may not designate an age greater
                          than 18. An
                          Employee will be credited with a Year of Service for the
                          Vesting
                          Computation Period during which the Employee attains the
                          requisite age,
                          provided the Employee satisfies all other conditions required
                          for a Year
                          of Service. 

                      

              

               

              
                	
                        4.6
                          

                      	
                        Vesting
                          Break in Service Rules. Except as provided under Section
                          4.5(b), in
                          determining a Participant's vested percentage, a Participant
                          is credited
                          with all Years of Service earned with the Employer, subject
                          to the
                          following Break in Service rules. In applying these Break
                          in Service
                          rules, Years of Service and Breaks in Service (as defined
                          in Section
                          22.27) are measured on the same Vesting Computation Period
                          as defined in
                          Section 4.4 above. 

                      

              

               

              
                	 	
                        (a)

                      	
                        One-year
                          holdout Break in Service. The one-year holdout Break in
                          Service rule will
                          not apply unless the Employer specifically elects in Part
                          7, #27.b. of the
                          Nonstandardized Agreement [Part 7, #45.b. of the Nonstandardized
                          Profit
                          Sharing/401(k) Agreement] to have it apply. If the one-year
                          holdout Break
                          in Service rule is elected, an Employee who has a one-year
                          Break in
                          Service will not be credited for vesting purposes with
                          any Years of
                          Service earned before such one-year Break in Service until
                          the Employee
                          has completed a Year of Service after the one-year Break
                          in Service. The
                          one-year holdout rule does not apply under the Standardized
                          Agreement.
                          

                      

              

               

              
                	 	
                        (b)

                      	
                        Five-Year
                          Forfeiture Break in Service. In the case of a Participant
                          who has five (5)
                          consecutive one-year Breaks in Service, all Years of Service
                          after such
                          Breaks in Service will be disregarded for the purpose of
                          vesting in the
                          portion of the Participant's Employer Contribution Account
                          and/or Employer
                          Matching Contribution Account that accrued before such
                          Breaks in Service,
                          but both pre-break and post-break service will count for
                          purposes of
                          vesting in the portion of such Accounts that accrues after
                          such breaks.
                          The Participant will forfeit the nonvested portion of his/her
                          Employer
                          Contribution Account and/or Employer Matching Contribution
                          Account accrued
                          prior to incurring five consecutive Breaks in Service,
                          in accordance with
                          Section 5.3(b). 

                      

              

               

              

               

              In
                the
                case of a Participant who does not have five consecutive one-year
                Breaks in
                Service, all Years of Service will count in vesting both the pre-break
                and
                post-break Account Balance derived from Employer Contributions. 

               

              
                	 	
                        (c)

                      	
                        Rule
                          of Parity Break in Service. This Break in Service rule
                          applies only to
                          Participants who are totally nonvested (i.e., 0% vested)
                          in their Employer
                          Contribution Account and Employer Matching Contribution
                          Account. If an
                          Employee is vested in any portion of his/her Employer Contribution
                          Account
                          or Employer Matching Contribution Account, the Rule of
                          Parity does not
                          apply. Under this Break in Service rule, if a nonvested
                          Participant incurs
                          a period of consecutive one-year Breaks in Service which
                          equals or exceeds
                          the greater of five (5) or the Participant's aggregate
                          number of Years of
                          Service with the Employer, all service earned prior to
                          the consecutive
                          Break in Service period will be disregarded and the Participant
                          will be
                          treated as a new Employee for purposes of determining vesting
                          under the
                          Plan. The Employer may elect under Part 7, #27.a. of the
                          Agreement [Part
                          7, #45.a. of the Profit Sharing/401(k) Agreement] not to
                          apply the Rule of
                          Parity Break in Service rule. 

                      

              

               

              
                	 	
                        (1)

                      	
                        Previous
                          application of the Rule of Parity Break in Service rule.
                          In determining a
                          Participant's aggregate Years of Service for purposes of
                          applying the Rule
                          of Parity Break 

                      

              

               

              
                
                   

                

                
                  26

                  
                    

                  

                

                
                   

                

              

              

               

              in
                Service rule, any Years of Service otherwise disregarded under a
                previous
                application of this rule are not counted. 

               

              
                	 	
                        (2)

                      	
                        Application
                          to the Profit Sharing/401(k) Agreement. The Rule of Parity
                          Break in
                          Service rule applies only to determine the individual's
                          vesting rights
                          with respect to his/her Employer Contribution Account and
                          Employer
                          Matching Contribution Account. In determining whether a
                          Participant is
                          totally nonvested for purposes of applying the Rule of
                          Parity Break in
                          Service rule, the Participant's Section 401(k) Deferral
                          Account, Employee
                          After-Tax Contribution Account, QMAC Account, QNEC Account,
                          Safe Harbor
                          Nonelective Contribution Account, Safe Harbor Matching
                          Contribution
                          Account, and Rollover Contribution Account are disregarded.
                          

                      

              

               

              
                	
                        4.7

                      	
                        Amendment
                          of Vesting Schedule. If the Plan's vesting schedule is
                          amended (or is
                          deemed amended by an automatic change to or from a Top-Heavy
                          Plan vesting
                          schedule), each Participant with at least three (3) Years
                          of Service with
                          the Employer, as of the end of the election period described
                          in the
                          following paragraph, may elect to have his/her vested interest
                          computed
                          under the Plan without regard to such amendment or change.
                          For this
                          purpose, a Plan amendment, which in any way directly or
                          indirectly affects
                          the computation of the Participant's vested interest, is
                          considered an
                          amendment to the vesting schedule. However, the new vesting
                          schedule will
                          apply automatically to an Employee, and no election will
                          be provided, if
                          the new vesting schedule is at least as favorable to such
                          Employee, in all
                          circumstances, as the prior vesting schedule.

                      

              

               

              The
                period during which the election may be made shall commence with
                the date the
                amendment is adopted or is deemed to be made and shall end on the
                latest of:

               

              
                	 	
                        (a)

                      	
                        60
                          days after the amendment is adopted;

                      

              

               

              
                	 	
                        (b)

                      	
                        60
                          days after the amendment becomes effective; or

                      

              

               

              
                	 	
                        (c)

                      	
                        60
                          days after the Participant is issued written notice of
                          the amendment by
                          the Employer or Plan Administrator.

                      

              

               

              

               

              Furthermore,
                if the vesting schedule of the Plan is amended, in the case of an
                Employee who
                is a Participant as of the later of the date such amendment is adopted
                or
                effective, the vested percentage of such Employee's Account Balance
                derived from
                Employer Contributions (determined as of such date) will not be less
                than the
                percentage computed under the Plan without regard to such amendment.
                

               

              
                	
                        4.8
                          

                      	
                        Special
                          Vesting Rule - In-Service Distribution When Account Balance
                          Less than 100%
                          Vested. If amounts are distributed from a Participant's
                          Employer
                          Contribution Account or Employer Matching Contribution
                          Account at a time
                          when the Participant's vested percentage in such amounts
                          is less than 100%
                          and the Participant may increase the vested percentage
                          in the Account
                          Balance: 

                      

              

               

              
                	 	
                        (a)

                      	
                        A
                          separate Account will be established for the Participant's
                          interest in the
                          Plan as of the time of the distribution, and

                      

              

               

              
                	 	
                        (b)

                      	
                        At
                          any relevant time the Participant's vested portion of the
                          separate Account
                          will be equal to an amount ("X") determined by the formula:
                          

                      

              

               

              

               

              X
                = P (AB
                + D) - D 

               

              Where:
                

               

              P
                is the
                vested percentage at the relevant time; 

               

              AB
                is the
                Account Balance at the relevant time; and 

               

              D
                is the
                amount of the distribution. 

               

              
                
                   

                

                
                  27

                  
                    

                  

                

                
                   

                

              

              

               

              ARTICLE
                5

               

              FORFEITURES
                

               

              

               

              This
                Article contains the rules relating to the timing and disposition
                of forfeitures
                of the nonvested portion of a Participant's Account Balance. Part
                8 of the
                Agreement provides elections on the allocation of forfeitures. The
                rules for
                determining the vested portion of a Participant's Account Balance
                are contained
                in Article 4 of this BPD. 

               

              
                	
                        5.1
                          

                      	
                        In
                          General. The Plan Administrator has the responsibility
                          to determine the
                          amount of a Participant's forfeiture based on the application
                          of the
                          vesting provisions of Article 4. Until an amount is forfeited
                          pursuant to
                          this Article, nonvested amounts will be held in the Account
                          of the
                          Participant and will share in gains and losses of the Trust
                          (as determined
                          under Article 13). 

                      

              

               

              
                	
                        5.2

                      	
                        Timing
                          of Forfeiture. The forfeiture of all or a portion of a
                          Participant's
                          nonvested Account Balance occurs upon any of the events
                          listed below:
                          

                      

              

               

              
                	 	
                        (a)

                      	
                        Cash-Out
                          Distribution. The date the Participant receives a total
                          Cash-Out
                          Distribution as defined in Section 5.3(a).

                      

              

               

              
                	 	
                        (b)

                      	
                        Five-Year
                          Forfeiture Break in Service. The last day of the Vesting
                          Computation
                          Period in which the Participant incurs a Five-Year Forfeiture
                          Break in
                          Service as defined in Section 5.3(b).

                      

              

               

              
                	 	
                        (c)

                      	
                        Lost
                          Participant or Beneficiary. The date the Plan Administrator
                          determines
                          that a Participant or Beneficiary cannot be located to
                          receive a
                          distribution from the Plan. See Section 5.3(c).

                      

              

               

              
                	 	
                        (d)

                      	
                        Forfeiture
                          of Employer Matching Contributions. With respect to Employer
                          Matching
                          Contributions under a 401(k) plan, the date a distribution
                          is made as
                          described in Section 5.3(d). 

                      

              

               

              

               

              
                	
                        5.3
                          

                      	
                        Forfeiture
                          Events. 

                      

              

               

              
                	 	
                        (a)
                          

                      	
                        Cash-Out
                          Distribution. If a Participant receives a total distribution
                          upon
                          termination of his/her participation in the Plan (a "Cash-Out
                          Distribution"), the nonvested portion (if any) of the Participant's
                          Account Balance is forfeited in accordance with the provisions
                          of this
                          Article. If a Participant has his/her nonvested Account
                          Balance forfeited
                          as a result of a Cash-Out Distribution, such Participant
                          must be given the
                          right to "buy-back" the forfeited benefit, as provided
                          in subsection (2)
                          below. (See Article 8 for the rules regarding the availability
                          and timing
                          of Plan distributions and the consent requirements applicable
                          to such
                          distributions.) 

                      

              

               

              
                	 	
                        (1)
                          

                      	
                        Amount
                          of forfeiture. The Cash-Out Distribution rules under this
                          subsection (a)
                          apply only if the Participant is less than 100% vested
                          in his/her Employer
                          Contribution Account and/or Employer Matching Contribution
                          Account. If the
                          Participant is 100% vested in his/her entire Account Balance,
                          no
                          forfeiture of benefits will occur solely as a result of
                          the Cash-Out
                          Distribution. 

                      

              

               

              
                	 	
                        (i)
                          

                      	
                        Total
                          Cash-Out Distribution. If a Participant receives a Cash-Out
                          Distribution
                          of his/her entire vested Account Balance, the Participant
                          will immediately
                          forfeit the entire nonvested portion of his/her Account
                          Balance, as of the
                          date of the distribution (as determined under subsection
                          (A) or (B) below,
                          whichever applies). The forfeited amounts will be used
                          in the manner
                          designated under Part 8 of the Agreement.

                      

              

               

              
                	 	
                        (A)

                      	
                        No
                          further allocations. If the terminated Participant is not
                          entitled to any
                          further allocations under the Plan for the Plan Year in
                          which the
                          Participant terminates employment, the Cash-Out Distribution
                          occurs on the
                          day the Participant receives a distribution of his/her
                          entire vested
                          Account Balance. The Participant's nonvested benefit is
                          immediately
                          forfeited on such date, in accordance with the provisions
                          under Section
                          5.5. 

                      

              

               

              
                	 	
                        (B)

                      	
                        Additional
                          allocations. If the terminated Participant is entitled
                          to an additional
                          allocation under the Plan for the Plan Year in which the
                          Participant
                          terminates employment, a Cash-Out Distribution is deemed
                          to occur when the
                          Participant receives a distribution of his/her entire vested
                          Account
                          Balance, including any amounts that are still to be allocated
                          under the
                          Plan. Thus, a Participant who is entitled to an additional
                          allocation
                          under the Plan will not have a total Cash-Out Distribution
                          until such
                          additional amounts are distributed, regardless of
                          

                      

              

               

              
                
                   

                

                
                  28

                  
                    

                  

                

                
                   

                

              

              

               

              whether
                the Participant takes a complete distribution of his/her vested Account
                Balance
                before receiving the additional allocation. 

               

              
                	 	
                        (C)

                      	
                        Modification
                          of default cash-out rules. The Employer may override the
                          default cash-out
                          rules under subsections (A) and (B) above by electing under
                          Part 8, #32 of
                          the Agreement [Part 8, #50 of the Profit Sharing/401(k)
                          Agreement] to have
                          the Cash-Out Distribution and related forfeiture occur
                          immediately upon a
                          distribution of the terminated Participant's entire vested
                          Account
                          Balance, without regard to whether the Participant is entitled
                          to an
                          additional allocation under the Plan.

                      

              

               

              
                	 	
                        (ii)

                      	
                        Deemed
                          Cash-Out Distribution. If a Participant terminates employment
                          with the
                          Employer with a vested Account Balance of zero in his/her
                          Employer
                          Contribution Account and/or Employer Matching Contribution
                          Account, the
                          Participant is treated as receiving a "deemed" Cash-Out
                          Distribution from
                          the Plan. Upon a deemed Cash-Out, the nonvested portion
                          of the
                          Participant's Account Balance will be forfeited in accordance
                          with
                          subsection (A) or (B) below. 

                      

              

               

              
                	 	
                        (A)

                      	
                        No
                          further allocations. If the Participant is not entitled
                          to any further
                          allocations under the Plan for the Plan Year in which the
                          Participant
                          terminates employment, the deemed Cash-Out Distribution
                          is deemed to occur
                          on the day the employment terminates. The Participant's
                          nonvested benefit
                          is immediately forfeited on such date, in accordance with
                          the provisions
                          under Section 5.5. 

                      

              

               

              
                	 	
                        (B)

                      	
                        Additional
                          allocations. If the Participant is entitled to an additional
                          allocation
                          under the Plan for the Plan Year in which the Participant
                          terminates
                          employment, the deemed Cash-Out Distribution is deemed
                          to occur on the
                          first day of the Plan Year following the Plan Year in which
                          the
                          termination occurs. 

                      

              

               

              
                	 	
                        (C)

                      	
                        Modification
                          of default cash-out rules. The Employer may override the
                          default cash-out
                          rules under subsections (A) and (B) above by electing under
                          Part 8, #32 of
                          the Agreement [Part 8, #50 of the Profit Sharing/401(k)
                          Agreement] to have
                          the Cash-Out Distribution and related forfeiture occur
                          immediately upon a
                          distribution of the terminated Participant's entire vested
                          Account
                          Balance, without regard to whether the Participant is entitled
                          to an
                          additional allocation under the Plan.

                      

              

               

              
                	 	
                        (iii)

                      	
                        Other
                          distributions. If the Participant receives a distribution
                          of less than the
                          entire vested portion of his/her Employer Contribution
                          Account and
                          Employer Matching Contribution Account (including any additional
                          amounts
                          to be allocated under subsections (i)(B) above), the total
                          Cash-Out
                          Distribution rule under subsection (i) above does not apply
                          until the
                          Participant receives a distribution of the remainder of
                          the vested portion
                          of his/her Account Balance. Until the Participant receives
                          a distribution
                          of the remainder of the vested portion of his/her Account
                          Balance, the
                          special vesting rule described in Section 4.8 applies to
                          determine the
                          vested percentage of the Participant's Employer Contribution
                          Account and
                          Employer Matching Account (as applicable). The nonvested
                          portion of such
                          Accounts will not be forfeited until the earlier of: (A)
                          the occurrence of
                          a Five-Year Forfeiture Break in Service described in Section
                          5.3(b) or (B)
                          the date the Participant receives a total Cash-Out Distribution
                          of the
                          remaining vested portion of his/her Account Balance.
                          

                      

              

               

              
                	 	
                        (2)

                      	
                        Buy-back/restoration.
                          If a Participant receives (or is deemed to receive) a Cash-Out
                          Distribution that results in a forfeiture under subsection
                          (1) above, and
                          the Participant subsequently resumes employment covered
                          under this Plan,
                          the Participant may "buy-back" the forfeited portion of
                          his/her Account(s)
                          by repaying to the Plan the full amount of the Cash-Out
                          Distribution from
                          such Account(s). 

                      

              

               

              
                	 	
                        (i)

                      	
                        Buy-back
                          opportunity. A Participant may buy-back the portion of
                          his/her benefit
                          that is forfeited as a result of a Cash-Out Distribution
                          (or a deemed
                          Cash-Out Distribution) by repaying the amount of such Cash-Out
                          Distribution to the Plan before the earlier of:

                      

              

               

              
                	 	
                        (A)

                      	
                        five
                          (5) years after the first date on which the Participant
                          is subsequently
                          re-employed by the Employer, or 

                      

              

               

              
                
                   

                

                
                  29

                  
                    

                  

                

                
                   

                

              

              

               

              
                	 	
                        (B)

                      	
                        the
                          date a Five-Year Forfeiture Break in Service occurs (as
                          defined in Section
                          5.3(b)). 

                      

              

               

              If
                a
                Participant receives a deemed Cash-Out Distribution pursuant to subsection
                (1)(ii) above, and the Participant resumes employment covered under
                this Plan
                before the date the Participant incurs a Five-Year Forfeiture Break
                in Service,
                the Participant is deemed to have repaid the Cash-Out Distribution
                immediately
                upon his/her reemployment. 

               

              To
                receive a restoration of the forfeited portion of his/her Employer
                Contribution
                Account and/or Employer Matching Contribution Account, a Participant
                must repay
                the entire Cash-Out Distribution that was made from the Participant's
                Employer
                Contribution Account and Employer Matching Contribution Account,
                unadjusted for
                any interest that might have accrued on such amounts after the distribution
                date. For this purpose, the Cash-Out Distribution is the total value
                of the
                Participant's vested Employer Contribution Account and Employer Matching
                Contribution Account that is distributed at any time following the
                Participant's
                termination of employment. If a Participant also received a distribution
                from
                other Accounts, the Participant need not repay such amounts to have
                the
                forfeited portion of his/her Employer Contribution Account and/or
                Employer
                Matching Contribution Account restored. 

               

              
                	 	
                        (ii)
                          

                      	
                        Restoration
                          of forfeited benefit. Upon a Participant's proper repayment
                          of a Cash-Out
                          Distribution in accordance with subsection (i) above, the
                          forfeited
                          portion of the Participant's Employer Contribution Account
                          and Employer
                          Matching Contribution Account (as applicable) will be restored,
                          unadjusted
                          for any gains or losses on such amount. For this purpose,
                          a Participant
                          who received a deemed Cash-Out Distribution is automatically
                          treated as
                          having made a proper repayment and his/her forfeited benefit
                          will be
                          restored in accordance with this subsection (ii) if the
                          Participant
                          returns to employment with the Employer prior to incurring
                          a Five-Year
                          Forfeiture Break in Service. A Participant is not entitled
                          to restoration
                          under this subsection (ii) if the Participant returns to
                          employment after
                          incurring a Five-Year Forfeiture Break in Service.
                          

                      

              

               

              The
                forfeited portion of the Participant's Account(s) will be restored
                no later than
                the end of the Plan Year following the Plan Year in which the Participant
                repays
                the Cash-Out Distribution in accordance with subsection (i) above.
                Although the
                Plan Administrator may permit a Participant to make a partial repayment
                of a
                Cash-Out Distribution, no portion of the Participant's forfeited
                benefit will be
                restored until the Participant repays the entire Cash-Out Distribution
                in
                accordance with subsection (i) above. If a Participant received a
                deemed
                Cash-Out Distribution, the Participant's forfeited benefit will be
                restored no
                later than the end of the Plan Year following the Plan Year in which
                the
                Participant returns to employment with the Employer. 

               

              If
                a
                Participant's forfeited benefit is required to be restored under
                this subsection
                (ii), the restoration of such benefit will occur from the following
                sources. If
                the following sources are not sufficient to completely restore the
                Participant's
                benefit, the Employer must make an additional contribution to the
                Plan.

               

              
                	 	
                        (A)

                      	
                        Any
                          forfeitures that have not been allocated to Participants'
                          Accounts for the
                          Plan Year in which the Employer is restoring the Participant's
                          benefit in
                          accordance with this subsection (ii).

                      

              

               

              
                	 	
                        (B)

                      	
                        If
                          Participants are not permitted to self-direct investments
                          under the Plan,
                          any Trust earnings which have not been allocated to Participants'
                          Accounts
                          for the Plan Year in which the Employer is restoring the
                          Participant's
                          benefit in accordance with this subsection (ii).
                          

                      

              

               

              
                	 	
                        (C)

                      	
                        If
                          the Employer makes a discretionary contribution to the
                          Plan, it may
                          designate all or any part of such discretionary contribution
                          as a
                          restoration contribution under this subsection (ii).
                          

                      

              

               

              
                	 	
                        (b)
                          

                      	
                        Five-Year
                          Forfeiture Break in Service. In the case of a Participant
                          who has five (5)
                          consecutive one-year Breaks in Service, the nonvested portion
                          of the
                          Participant's Account Balance will be forfeited as of the
                          end of the
                          Vesting Computation Period in which the Participant incurs
                          his/her fifth
                          

                      

              

               

              
                
                   

                

                
                  30

                  
                    

                  

                

                
                   

                

              

              

               

              consecutive
                Break in Service. See Section 4.6(b) for more information on the
                Five-Year
                Forfeiture Break in Service. 

               

              
                	 	
                        (c)

                      	
                        Lost
                          Participant or Beneficiary. 

                      

              

               

              
                	 	
                        (1)

                      	
                        Inability
                          to locate Participant or Beneficiary. If the Plan Administrator,
                          after a
                          reasonable effort and time, is unable to locate a Participant
                          or a
                          Beneficiary in order to make a distribution otherwise required
                          by the
                          Plan, the distributable amount may be forfeited, as permitted
                          under
                          applicable laws and regulations. In determining what is
                          a reasonable
                          effort and time, the Plan Administrator may follow any
                          applicable guidance
                          provided under statute, regulation, or other IRS or DOL
                          guidance of
                          general applicability. The Plan Administrator may charge
                          to the Account of
                          a lost Participant the reasonable expenses incurred in
                          attempting to
                          locate such Participant. 

                      

              

               

              
                	 	
                        (2)

                      	
                        Restoration
                          of forfeited amounts. If, after the distributable amount
                          is forfeited, the
                          Participant or Beneficiary is located, the Plan will restore
                          the forfeited
                          amount (unadjusted for gains or losses) to such Participant
                          or Beneficiary
                          within a reasonable time. The method of restoring a forfeited
                          benefit
                          under subsection (a)(2)(ii) above applies to any restoration
                          required
                          under this subsection (2). 

                      

              

               

              
                	 	
                        (3)

                      	
                        Other
                          available methods. The Plan Administrator may take any
                          other reasonable
                          action with respect to the Account of a lost Participant
                          or Beneficiary,
                          including a direct rollover of such amounts to an IRA established
                          in the
                          name of the Participant or Beneficiary, or any other method
                          permitted by
                          statute, regulation, or other IRS or DOL guidance of general
                          applicability. 

                      

              

               

              
                	 	
                        (d)

                      	
                        Forfeiture
                          of Employer Matching Contributions. This subsection (d)
                          only applies if
                          the Plan is a 401(k) Plan. 

                      

              

               

              
                	 	
                        (1)

                      	
                        Correction
                          of ACP Test. If a Participant receives a corrective distribution
                          of Excess
                          Aggregate Contributions to correct the ACP Test, the portion
                          of such
                          corrective distribution which relates to nonvested Employer
                          Matching
                          Contributions, including any allocable income or loss,
                          will be forfeited
                          (as permitted under Section 17.3(d)(1)) in the Plan Year
                          in which the
                          corrective distribution is made from the Plan.

                      

              

               

              
                	 	
                        (2)

                      	
                        Excess
                          Deferrals, Excess Contributions, and Excess Aggregate Contributions.
                          If a
                          Participant receives a distribution of Excess Deferrals,
                          Excess
                          Contributions, or Excess Aggregate Contributions, the Employer
                          will
                          forfeit the portion of his/her Employer Matching Contribution
                          Account
                          (whether vested or not) which is attributable to such distributed
                          amounts
                          (except to the extent such amount has been distributed
                          as Excess
                          Contributions or Excess Aggregate Contributions, pursuant
                          to Article 17).
                          A forfeiture of Employer Matching Contributions under this
                          subsection (2)
                          occurs in the Plan Year in which the Participant receives
                          the distribution
                          of Excess Deferrals, Excess Contributions, and/or Excess
                          Aggregate
                          Contributions. 

                      

              

               

              
                	
                        5.4

                      	
                        Timing
                          of Forfeiture Allocation. Pursuant to the elections under
                          Part 8 of the
                          Agreement, forfeitures are allocated in either the same
                          Plan Year in which
                          the forfeitures occur or in the Plan Year following the
                          Plan Year in which
                          the forfeitures occur. 

                      

              

               

              
                	
                        5.5

                      	
                        Method
                          of Allocating Forfeitures. Forfeitures will be allocated
                          in accordance
                          with the method chosen by the Employer under Part 8 of
                          the Agreement. In
                          no event, however, will a Participant receive an allocation
                          of forfeitures
                          arising from his/her own Account. If no method of allocation
                          is selected
                          under Part 8 of the Agreement, any forfeitures will be
                          used to reduce the
                          Employer's contributions for the Plan Year following the
                          Plan Year in
                          which the forfeiture occurs as described under (b) below.
                          

                      

              

               

              
                	 	
                        (a)

                      	
                        Reallocation
                          of forfeitures. If the Employer elects to reallocate forfeitures
                          as
                          additional contributions, the forfeitures will be added
                          to other
                          contributions made by the Employer (as designated under
                          Part 8 of the
                          Agreement) for the Plan Year designated under Part 8, #29
                          of the Agreement
                          [Part 8, #47 of the Profit Sharing/401(k) Agreement], and
                          such amounts
                          will be allocated to Eligible Participants under the allocation
                          method
                          chosen under Part 4 of the Agreement with respect to such
                          contributions.
                          

                      

              

               

              
                	 	
                        (b)

                      	
                        Reduction
                          of contributions. If the Employer elects under Part 8 of
                          the Agreement to
                          use forfeitures to reduce its contributions under the Plan,
                          the Employer
                          may adjust its contribution deposits in any manner, provided
                          the total
                          Employer Contributions made for the Plan Year properly
                          take into account
                          the forfeitures that are to be used to reduce such contributions
                          for that
                          Plan Year. If the contributions are allocated over multiple
                          allocation
                          periods, the Employer may reduce its

                      

              

               

              
                
                   

                

                
                  31

                  
                    

                  

                

                
                   

                

              

              

               

              contribution
                for any allocation periods within the Plan Year in which the forfeitures
                are to
                be allocated so that the total amount allocated for the Plan Year
                is proper.

               

              
                	 	
                        (c)

                      	
                        Payment
                          of Plan expenses. If the Employer elects under Part 8,
                          #31 of the
                          Agreement [Part 8, #49 of the Profit Sharing/401(k) Agreement],
                          forfeitures will first be used to pay Plan expenses for
                          the Plan Year in
                          which the forfeitures would otherwise be allocated. This
                          subsection (c)
                          applies only if the Plan otherwise would pay such expenses
                          as authorized
                          under Section 11.4. If any forfeitures remain after the
                          payment of Plan
                          expenses under this subsection, the remaining forfeitures
                          will be
                          allocated as selected under Part 8 of the Agreement.
                          

                      

              

               

              
                
                   

                

                
                  32

                  
                    

                  

                

                
                   

                

              

              

               

              ARTICLE
                6SPECIAL SERVICE CREDITING PROVISIONS 

               

              This
                Article contains special service crediting rules that apply for purposes
                of
                determining an Employee's eligibility to participate and the vested
                percentage
                in his/her Account Balance under the Plan. This Article 6 and Part
                7 of the
                Agreement permit the Employer to override the general service crediting
                rules
                under Articles 1 and 4 with respect to eligibility and vesting and
                to apply
                special service crediting rules, such as the Equivalency Method and
                the Elapsed
                Time Method for crediting service. Section 6.7 of this Article and
                Part 13, #53
                of the Agreement [Part 13, #71 of the Profit Sharing/401(k) Agreement]
                contain
                special rules for crediting service with Predecessor Employers. 

               

              
                	
                        6.1

                      	
                        Year
                          of Service - Eligibility. Section 1.4(b) defines a Year
                          of Service for
                          eligibility purposes. Generally, an Employee earns a Year
                          of Service for
                          eligibility purposes upon the completion of 1,000 Hours
                          of Service during
                          an Eligibility Computation Period. For this purpose, Hours
                          of Service are
                          calculated using the Actual Hours Crediting Method. Part
                          7, #23 of the
                          Agreement [Part 7, #41 of the Profit Sharing/401(k) Agreement]
                          permits the
                          Employer to modify these default provisions for determining
                          a Year of
                          Service for eligibility purposes. 

                      

              

               

              
                	 	
                        (a)

                      	
                        Selection
                          of Hours of Service. The Employer may elect to modify the
                          requirement that
                          an Employee complete 1,000 Hours of Service during an Eligibility
                          Computation Period to earn a Year of Service. Under Part
                          7, #23.a. of the
                          Agreement [Part 7, #41.a. of the Profit Sharing/401(k)
                          Agreement], the
                          Employer may designate a specific number of Hours of Service
                          (which cannot
                          exceed 1,000) that an Employee must complete during the
                          Eligibility
                          Computation Period to earn a Year of Service. Any Hours
                          of Service
                          designated in accordance with this subsection (a) will
                          be determined using
                          the Actual Hours Crediting Method, unless the Employer
                          elects to use the
                          Equivalency Method under Part 7, #23.b. of the Agreement
                          [Part 7, #41.b.
                          of the Profit Sharing/401(k) Agreement].

                      

              

               

              
                	 	
                        (b)

                      	
                        Use
                          of Equivalency Method. The Employer may elect under Part
                          7, #23.b. of the
                          Agreement [Part 7, #41.b. of the Profit Sharing/401(k)
                          Agreement] to use
                          the Equivalency Method (as defined in Section 6.5(a)) instead
                          of the
                          Actual Hours Crediting Method in determining whether an
                          Employee has
                          completed the required Hours of Service to earn a Year
                          of Service.
                          

                      

              

               

              
                	 	
                        (c)

                      	
                        Use
                          of Elapsed Time Method. The Employer may elect under Part
                          7, #23.c. of the
                          Agreement [Part 7, #41.c. of the Profit Sharing/401(k)
                          Agreement] to use
                          the Elapsed Time Method (as defined in Section 6.5(b))
                          instead of counting
                          Hours of Service in applying the eligibility conditions
                          under Article 1.
                          The Elapsed Time Method may not be selected if the Employer
                          elects to
                          apply a designated Hours of Service requirement under Part
                          7, #23.a. of
                          the Agreement [Part 7, #41.a. of the Profit Sharing/401(k)
                          Agreement].
                          

                      

              

               

              
                	
                        6.2

                      	
                        Eligibility
                          Computation Period. Section 1.4(c) defines the Eligibility
                          Computation
                          Period used to determine whether an Employee has earned
                          a Year of Service
                          for eligibility purposes. Generally, if one Year of Service
                          is required
                          for eligibility, the Eligibility Computation Period is
                          determined using
                          the Shift-to-Plan-Year Method (as defined in Section 1.4(c)(1)).
                          Part 7,
                          #24 of the Agreement [Part 7, #42 of the Profit Sharing/401(k)
                          Agreement]
                          permits the Employer to use the Anniversary Year Method
                          (as defined in
                          Section 1.4(c)(2)) for determining Eligibility Computation
                          Periods under
                          the Plan. If the Employer selects two Years of Service
                          eligibility
                          condition (under Part 1, #5.e. of the Agreement), the Anniversary
                          Year
                          Method applies, unless the Employer elects to use the Shift-to-Plan-Year
                          Method. In the case of a 401(k) plan in which a two Years
                          of Service
                          eligibility condition is used for either Employer Matching
                          Contributions
                          or Employer Nonelective Contributions, the method used
                          to determine
                          Eligibility Computation Periods for the two Years of Service
                          condition
                          also will apply to any one Year of Service eligibility
                          condition used with
                          respect to any other contributions.

                      

              

               

              
                	
                        6.3

                      	
                        Year
                          of Service - Vesting. Section 4.5 defines a Year of Service
                          for vesting
                          purposes. Generally, an Employee earns a Year of Service
                          for vesting
                          purposes upon the completion of 1,000 Hours of Service
                          during a Vesting
                          Computation Period. For this purpose, Hours of Service
                          are calculated
                          using the Actual Hours Crediting Method. Part 7, #25 of
                          the Agreement
                          [Part 7, #43 of the Profit Sharing/401(k) Agreement] permits
                          the Employer
                          to modify these default provisions for determining a Year
                          of Service for
                          vesting purposes. 

                      

              

               

              
                	 	
                        (a)

                      	
                        Selection
                          of Hours of Service. The Employer may elect to modify the
                          requirement that
                          an Employee complete 1,000 Hours of Service during a Vesting
                          Computation
                          Period to earn a Year of Service. Under Part 7, #25.a.
                          of the Agreement
                          [Part 7, #43.a. of the Profit Sharing/401(k) Agreement],
                          the Employer may
                          designate a specific number of Hours of Service (which
                          cannot exceed
                          1,000) that an Employee must complete during the Vesting
                          Computation
                          Period to earn a Year of Service. Any Hours of Service
                          designated in
                          accordance with this subsection (a) will be determined
                          using the Actual
                          Hours Crediting Method, unless the Employer elects to use
                          the
                          

                      

              

               

              
                
                   

                

                
                  33

                  
                    

                  

                

                
                   

                

              

              

               

              Equivalency
                Method under Part 7, #25.b. of the Agreement [Part 7, #43.b. of the
                Profit
                Sharing/401(k) Agreement]. 

               

              
                	 	
                        (b)

                      	
                        Equivalency
                          Method. The Employer may elect under Part 7, #25.b. of
                          the Agreement [Part
                          7, #43.b. of the Profit Sharing/401(k) Agreement] to use
                          the Equivalency
                          Method (as defined in Section 6.5(a)) instead of the Actual
                          Hours
                          Crediting Method in determining whether an Employee has
                          completed the
                          required Hours of Service to earn a Year of Service.
                          

                      

              

               

              
                	 	
                        (c)

                      	
                        Elapsed
                          Time Method. The Employer may elect under Part 7, #25.c.
                          of the Agreement
                          [Part 7, #43.c. of the Profit Sharing/401(k) Agreement]
                          to use the Elapsed
                          Time Method (as defined in Section 6.5(b)) instead of counting
                          Hours of
                          Service in applying the vesting provisions under Article
                          4. The Elapsed
                          Time Method may not be selected if the Employer elects
                          to apply a
                          designated Hours of Service requirement under Part 7, #25.a.
                          of the
                          Agreement [Part 7, #43.a. of the Profit Sharing/401(k)
                          Agreement].
                          

                      

              

               

              
                	
                        6.4

                      	
                        Vesting
                          Computation Period. Section 4.4 defines the Vesting Computation
                          Period
                          used to determine whether an Employee has earned a Year
                          of Service for
                          vesting purposes. Generally, the Vesting Computation Period
                          is the Plan
                          Year. Part 7, #26 of the Agreement [Part 7, #44 of the
                          Profit
                          Sharing/401(k) Agreement] permits the Employer to elect
                          to use Anniversary
                          Years (see Section 4.4(a)) or, under the Nonstandardized
                          Agreement, any
                          other 12-consecutive month period as the Vesting Computation
                          Period.
                          

                      

              

               

              
                	
                        6.5

                      	
                        Definitions.
                          

                      

              

               

              
                	 	
                        (a)

                      	
                        Equivalency
                          Method. Under the Equivalency Method, an Employee is credited
                          with 190
                          Hours of Service for each calendar month during the Eligibility
                          Computation Period or Vesting Computation Period, as applicable,
                          for which
                          the Employee completes at least one Hour of Service. Instead
                          of applying
                          the Equivalency Method on the basis of months worked, the
                          Employer may
                          elect to apply different equivalencies under Part 7, #28
                          of the Agreement
                          [Part 7, #46 of the Profit Sharing/401(k) Agreement]. The
                          Employer may
                          credit Employees with 10 Hours of Service for each day
                          worked, 45 Hours of
                          Service for each week worked, or 95 Hours of Service for
                          each semi-monthly
                          payroll period worked during the Eligibility Computation
                          Period or Vesting
                          Computation Period, as applicable. For this purpose, an
                          Employee will
                          receive credit for the appropriate Hours of Service if
                          the Employer
                          completes at least one Hour of Service during the applicable
                          period.
                          

                      

              

               

              
                	 	
                        (b)

                      	
                        Elapsed
                          Time Method. Under the Elapsed Time Method, an Employee
                          receives credit
                          for the aggregate of all periods of service commencing
                          with the Employee's
                          Employment Commencement Date (or Reemployment Commencement
                          Date) and
                          ending on the date the Employee begins a Period of Severance
                          (as defined
                          in subsection (2) below) which lasts at least 12 consecutive
                          months. In
                          calculating an Employee's aggregate period of service,
                          an Employee
                          receives credit for any Period of Severance that lasts
                          less than 12
                          consecutive months. If an Employee's aggregate period of
                          service includes
                          fractional years, such fractional years are expressed as
                          days.
                          

                      

              

               

              
                	 	
                        (1)

                      	
                        Year
                          of Service. For purposes of determining whether an Employee
                          has earned a
                          Year of Service under the Elapsed Time Method, an Employee
                          is credited
                          with a Year of Service for each 12-month period of service
                          the Employee
                          completes under the above paragraph, whether or not such
                          period of service
                          is consecutive. 

                      

              

               

              
                	 	
                        (2)

                      	
                        Period
                          of Severance. For purposes of applying the Elapsed Time
                          Method, a Period
                          of Severance is any continuous period of time during which
                          the Employee is
                          not employed by the Employer. A Period of Severance begins
                          on the date the
                          Employee retires, quits or is discharged, or if earlier,
                          the 12-month
                          anniversary of the date on which the Employee is first
                          absent from service
                          for a reason other than retirement, quit or discharge.
                          

                      

              

               

              In
                the
                case of an Employee who is absent from work for maternity or paternity
                reasons,
                the 12-consecutive month period beginning on the first anniversary
                of the first
                date of such absence shall not constitute a Period of Severance.
                For purposes of
                this paragraph, an absence from work for maternity or paternity reasons
                means an
                absence (i) by reason of the pregnancy of the Employee, (ii) by reason
                of the
                birth of a child of the Employee, (iii) by reason of the placement
                of a child
                with the Employee in connection with the adoption of such child by
                the Employee,
                or (iv) for purposes of caring for a child of the Employee for a
                period
                beginning immediately following the birth or placement of such child.
                

               

              
                	 	
                        (3)

                      	
                        Break
                          in Service rules. The Break in Service rules described
                          in Sections 1.6 and
                          4.6 also apply under the Elapsed Time Method. For purposes
                          of applying the
                          Break in Service rules under the Elapsed Time Method, a
                          Break in Service
                          is any Period of Severance of at least 12 consecutive months.
                          

                      

              

               

              
                
                   

                

                
                  34

                  
                    

                  

                

                
                   

                

              

              

               

              
                	
                        6.6

                      	
                        Switching
                          Crediting Methods. The following rules apply if the service
                          crediting
                          method is changed in a manner described below.

                      

              

               

              
                	 	
                        (a)

                      	
                        Shift
                          from crediting Hours of Service to Elapsed Time Method.
                          If the service
                          crediting method under the Plan is changed from a method
                          that uses Hours
                          of Service to a method using Elapsed Time, each Employee's
                          period of
                          service under the Elapsed Time Method is the sum of the
                          amounts under
                          subsections (1) and (2) below. 

                      

              

               

              
                	 	
                        (1)

                      	
                        The
                          number of Years of Service credited under the Hours of
                          Service method for
                          the period ending immediately before the computation period
                          during which
                          the change to the Elapsed Time Method occurs.

                      

              

               

              
                	 	
                        (2)

                      	
                        For
                          the computation period in which the change occurs, the
                          Plan Administrator
                          will determine the greater
                          of: (i) the period of service that would be credited under
                          the Elapsed
                          Time Method for the Employee's service from the first day
                          of that
                          computation period through the date of the change, or (ii)
                          the service
                          that would be taken into account under the Hours of Service
                          method for
                          that computation period through the date of the change.
                          If
                          

                      

              

               

              
                	 	
                        (i)

                      	
                        is
                          greater, then Years of Service are credited under the Elapsed
                          Time Method
                          beginning with the first day of the computation period
                          during which the
                          change to the Elapsed Time Method occurs. If (ii) is greater,
                          then Years
                          of Service are credited under the Hours of Service method
                          for the
                          computation period during which the change to the Elapsed
                          Time Method
                          occurs and under the Elapsed Time Method beginning with
                          the first day of
                          the computation period that follows
                          the computation period in which the change occurs. If the
                          change occurs as
                          of the first day of a computation period, treat subsection
                          

                      

              

               

              
                	 	
                        (1)

                      	
                        as
                          applicable for purposes of applying the rule in this paragraph.
                          

                      

              

               

              
                	 	
                        (2)

                      	
                        below.
                          

                      

              

               

              
                	 	
                        (b)

                      	
                        Shift
                          from Elapsed Time Method to an Hours of Service method.
                          If the service
                          crediting method changes from the Elapsed Time Method to
                          an Hours of
                          Service method, each Employee's Years of Service under
                          the Hours of
                          Service method is the sum
                          of
                          the amounts under subsections (1) and

                      

              

               

              
                	 	
                        (1)

                      	
                        The
                          number of Years of Service credited under the Elapsed Time
                          Method as of
                          the date of the change. 

                      

              

               

              
                	 	
                        (2)

                      	
                        For
                          the computation period in which the change to the Hours
                          of Service method
                          occurs, the portion of that computation period in which
                          the Elapsed Time
                          Method was in effect is converted into an equivalent number
                          of Hours of
                          Service, using the Equivalency Method described in Section
                          6.5(a). For the
                          remainder of the computation period, actual Hours of Service
                          are counted,
                          unless the Equivalency Method has been elected in Part
                          7 of the Agreement.
                          The Hours of Service deemed credited for the portion of
                          the computation
                          period in which the Elapsed Time Method was in effect are
                          added to the
                          actual Hours of Service credited for the remaining portion
                          of the
                          computation period to determine if the Employee has a Year
                          of Service for
                          that computation period. If the change to the Hours of
                          Service method
                          occurs as of the first
                          day
                          of
                          a computation period, then the determination as to whether
                          an Employee has
                          completed a Year of Service for the first computation period
                          that the
                          change is in effect is based solely on the Hours of Service
                          method.
                          

                      

              

               

              
                	
                        6.7

                      	
                        Service
                          with Predecessor Employers. If the Employer maintains the
                          plan of a
                          Predecessor Employer, any service with such Predecessor
                          Employer is
                          treated as service with the Employer for purposes of applying
                          the
                          provisions of this Plan. If the Employer maintains the
                          Plan of a
                          Predecessor Employer, the Employer may complete Part 13,
                          #53 of the
                          Agreement [Part 13, #71 of the Profit Sharing/401(k) Agreement]
                          to
                          identify the Predecessor Employer and to specify that service
                          with such
                          Predecessor Employer will be credited for all purposes
                          under the Plan. The
                          failure to complete Part 13, #53 of the Agreement [Part
                          13, #71 of the
                          Profit Sharing/401(k) Agreement] with respect to service
                          of a Predecessor
                          Employer where the Employer is maintaining a Plan of such
                          Predecessor
                          Employer will not override the requirement that such predecessor
                          service
                          be counted for all purposes under the Plan.

                      

              

               

              If
                the
                Employer does not maintain the plan of a Predecessor Employer, service
                with such
                Predecessor Employer does not count under this Plan, unless the Employer
                specifically designates under Part 13, #53 of the Agreement [Part
                13, #71 of the
                Profit Sharing/401(k) Agreement] to include service with such Predecessor
                Employer. If the Employer elects to credit service with a Predecessor
                Employer
                under this paragraph, the Employer must designate the purpose for
                which it is
                crediting Predecessor Employer service. If the Employer will treat
                service with
                multiple Predecessor Employers differently, the Employer should complete
                an
                additional election for each Predecessor Employer for which service
                is being
                credited differently. If the Employer is not crediting service with
                any
                Predecessor Employers, Part 13, #53 of the Agreement [Part 13, #71
                of the Profit
                Sharing/401(k) Agreement] need not be completed. 

               

              
                
                   

                

                
                  35

                  
                    

                  

                

                
                   

                

              

              

               

              ARTICLE
                7LIMITATION ON PARTICIPANT ALLOCATIONS 

               

              This
                Article provides limitations on the amount a Participant may receive
                as an
                allocation under the Plan for a Limitation Year. The limitation on
                allocations
                (referred to herein as the Annual Additions Limitation) applies in
                the aggregate
                to all plans maintained by the Employer. Part 13, #54.c. of the Agreement
                [Part
                13, #72.c. of the Profit Sharing/401(k) Agreement] permits the Employer
                to
                specify how the Plan will comply with the Annual Additions Limitation
                where the
                Employer maintains a plan (or plans) in addition to this Plan. 

               

              
                	
                        7.1

                      	
                        Annual
                          Additions Limitation - No Other Plan Participation.
                          

                      

              

               

              
                	 	
                        (a)

                      	
                        Annual
                          Additions Limitation. If the Participant does not participate
                          in, and has
                          never participated in another qualified retirement plan,
                          a welfare benefit
                          fund (as defined under Code ?419(e)), an individual medical
                          account (as
                          defined under Code ?415(l)(2)), or a SEP (as defined under
                          Code ?408(k))
                          maintained by the Employer, then the amount of Annual Additions
                          which may
                          be credited to the Participant's Account for any Limitation
                          Year will not
                          exceed the lesser of the Maximum Permissible Amount or
                          any other
                          limitation contained in this Plan. 

                      

              

               

              Generally,
                if an Employer Contribution that would otherwise be contributed or
                allocated to
                a Participant's Account will cause that Participant's Annual Additions
                for the
                Limitation Year to exceed the Maximum Permissible Amount, the amount
                to be
                contributed or allocated to such Participant will be reduced so that
                the Annual
                Additions allocated to such Participant's Account for the Limitation
                Year will
                equal the Maximum Permissible Amount. However, if a contribution
                or allocation
                to a Participant's Account will exceed the Maximum Permissible Amount
                due to a
                correctable event described in subsection (c) below, the Excess Amount
                may be
                contributed or allocated to such Participant and corrected in accordance
                with
                the correction procedures outlined in subsection (c). 

               

              
                	 	
                        (b)

                      	
                        Using
                          estimated Total Compensation. Prior to determining the
                          Participant's
                          actual Total 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 Total Compensation
                          for the
                          Limitation Year, uniformly determined for all Participants
                          similarly
                          situated. 

                      

              

               

              As
                soon
                as administratively feasible after the end of the Limitation Year,
                the Employer
                will determine the Maximum Permissible Amount for the Limitation
                Year on the
                basis of the Participant's actual Total Compensation for the Limitation
                Year.

               

              
                	 	
                        (c)

                      	
                        Disposition
                          of Excess Amount. If, as a result of the use of estimated
                          Total
                          Compensation, the allocation of forfeitures, a reasonable
                          error in
                          determining the amount of Section 401(k) Deferrals that
                          may be made under
                          this Article 7, or other reasonable error in applying the
                          Annual Additions
                          Limitation, an Excess Amount arises, the excess will be
                          disposed of as
                          follows: 

                      

              

               

              
                	 	
                        (1)

                      	
                        Any
                          Employee After-Tax Contributions (plus attributable earnings),
                          to the
                          extent such contributions would reduce the Excess Amount,
                          will be returned
                          to the Participant. The Employer may elect not to apply
                          this subsection
                          (1) if the ACP Test (as defined in Section 17.3) has already
                          been
                          performed and the distribution of Employee After-Tax Contributions
                          to
                          correct the Excess Amount will cause the ACP Test to fail
                          or will change
                          the amount of corrective distributions required under Section
                          17.3(d)(1)
                          of this BPD. 

                      

              

               

              If
                Employer Matching Contributions were allocated with respect to Employee
                After-Tax Contributions for the Limitation Year, the Employee After-Tax
                Contributions and Employer Matching Contributions will be corrected
                together.
                Employee After-Tax Contributions will be distributed under this subsection
                (1)
                only to the extent the Employee After-Tax Contributions, plus the
                Employer
                Matching Contributions allocated with respect to such Employee After-Tax
                Contributions, reduce the Excess Amount. Thus, after correction under
                this
                subsection (1), each Participant should have the same level of Employer
                Matching
                Contribution with respect to the remaining Employee After-Tax Contributions
                as
                provided under Part 4B of the Agreement. Any Employer Matching Contributions
                identified under this subsection (1) will be treated as an Excess
                Amount
                correctable under subsections (3) and (4) below. If Employer Matching
                Contributions are allocated to both Employee After-Tax Contributions
                and to
                Section 401(k) Deferrals, this subsection (1) is applied by treating
                Employer
                Matching Contributions as allocated first to Section 401(k) Deferrals.
                

               

              
                	 	
                        (2)

                      	
                        If,
                          after the application of subsection (1), an Excess Amount
                          still exists,
                          any Section 401(k) Deferrals (plus attributable earnings),
                          to the extent
                          such deferrals would reduce the 

                      

              

               

              
                
                   

                

                
                  36

                  
                    

                  

                

                
                   

                

              

              

               

              Excess
                Amount, will be distributed to the Participant. The Employer may
                elect not to
                apply this subsection (2) if the ADP Test (as defined in Section
                17.2) has
                already been performed and the distribution of Section 401(k) Deferrals
                to
                correct the Excess Amount will cause the ADP Test to fail or will
                change the
                amount of corrective distributions required under Section 17.2(d)(1)
                of this
                BPD. 

               

              If
                Employer Matching Contributions were allocated with respect to Section
                401(k)
                Deferrals for the Limitation Year, the Section 401(k) Deferrals and
                Employer
                Matching Contributions will be corrected together. Section 401(k)
                Deferrals will
                be distributed under this subsection (2) only to the extent the Section
                401(k)
                Deferrals, plus Employer Matching Contributions allocated with respect
                to such
                Section 401(k) Deferrals, reduce the Excess Amount. Thus, after correction
                under
                this subsection (2), each Participant should have the same level
                of Employer
                Matching Contribution with respect to the remaining Section 401(k)
                Deferrals as
                provided under Part 4B of the Agreement. Any Employer Matching Contributions
                identified under this subsection (2) will be treated as an Excess
                Amount
                correctable under subsection (3) or (4) below. 

               

              
                	 	
                        (3)

                      	
                        If,
                          after the application of subsection (2), an Excess Amount
                          still exists,
                          the Excess Amount is allocated to a suspense account and
                          is used in the
                          next Limitation Year (and succeeding Limitation Years,
                          if necessary) to
                          reduce Employer Contributions for all Participants under
                          the Plan. The
                          Excess Amounts are treated as Annual Additions for the
                          Limitation Year in
                          which such amounts are allocated from the suspense account.
                          

                      

              

               

              
                	 	
                        (4)

                      	
                        If
                          a suspense account is in existence at any time during a
                          Limitation Year
                          pursuant to this Article 7, such suspense account will
                          not participate in
                          the allocation of investment gains and losses, unless otherwise
                          provided
                          in uniform valuation procedures established by the Plan
                          Administrator. 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 the Employer makes any Employer
                          Contributions, or any Employee After-Tax Contributions
                          are made, for that
                          Limitation Year. 

                      

              

               

              
                	
                        7.2

                      	
                        Annual
                          Additions Limitation - Participation in Another Plan.
                          

                      

              

               

              
                	 	
                        (a)

                      	
                        In
                          general. This Section 7.2 applies if, in addition to this
                          Plan, the
                          Participant receives an Annual Addition during any Limitation
                          Year from
                          another Defined Contribution Plan, a welfare benefit fund
                          (as defined
                          under Code ?419(e)), an individual medical account (as
                          defined under Code
                          ?415(l)(2)), or a SEP (as defined under Code ?408(k)) maintained
                          by the
                          Employer. If the Employer maintains, or at any time maintained,
                          a Defined
                          Benefit Plan (other than a Paired Plan) covering any Participant
                          in this
                          Plan, see Section 7.5. 

                      

              

               

              
                	 	
                        (b)

                      	
                        This
                          Plan's Annual Addition Limitation. The Annual Additions
                          that may be
                          credited to a Participant's Account under this Plan for
                          any Limitation
                          Year will not exceed the Maximum Permissible Amount reduced
                          by the Annual
                          Additions credited to a Participant's Account under any
                          other Defined
                          Contribution Plan, welfare benefit fund, individual medical
                          account, or
                          SEP maintained by the Employer for the same Limitation
                          Year.
                          

                      

              

               

              
                	 	
                        (c)

                      	
                        Annual
                          Additions reduction. If the Annual Additions with respect
                          to the
                          Participant under any other Defined Contribution Plan,
                          welfare benefit
                          fund, individual medical account, or SEP maintained by
                          the Employer are
                          less than the Maximum Permissible Amount and the Annual
                          Additions that
                          would otherwise be contributed or allocated to the Participant's
                          Account
                          under this Plan would exceed the Annual Additions Limitation
                          for the
                          Limitation Year, the amount contributed or allocated will
                          be reduced so
                          that the Annual Additions under all such Plans and funds
                          for the
                          Limitation Year will equal the Maximum Permissible Amount.
                          However, if a
                          contribution or allocation to a Participant's Account will
                          exceed the
                          Maximum Permissible Amount due to a correctable event described
                          in Section
                          7.1(c), the Excess Amount may be contributed or allocated
                          to such
                          Participant and corrected in accordance with the correction
                          procedures
                          outlined in Section 7.1(c). 

                      

              

               

              
                	 	
                        (d)

                      	
                        No
                          Annual Additions permitted. If the Annual Additions with
                          respect to the
                          Participant under such other Defined Contribution Plan(s),
                          welfare benefit
                          fund(s), individual medical account(s), or SEP(s) 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. However, if a contribution or allocation
                          to a
                          Participant's Account will exceed the Maximum Permissible
                          Amount due to a
                          correctable event described in Section 7.1(c), the Excess
                          Amount may be
                          contributed or allocated to such Participant and corrected
                          in accordance
                          with the correction procedures outlined in Section 7.1(c).
                          

                      

              

               

              
                
                   

                

                
                  37

                  
                    

                  

                

                
                   

                

              

              

               

              
                	 	
                        (e)

                      	
                        Using
                          estimated Total Compensation. Prior to determining the
                          Participant's
                          actual Total Compensation for the Limitation Year, the
                          Employer may
                          determine the Maximum Permissible Amount for a Participant
                          in the manner
                          described in Section 7.1(b). As soon as 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 Total Compensation for the Limitation Year.
                          

                      

              

               

              
                	 	
                        (f)

                      	
                        Excess
                          Amounts. If, as a result of the use of estimated Total
                          Compensation, an
                          allocation of forfeitures, a reasonable error in determining
                          the amount of
                          Section 401(k) Deferrals that may be made under this Article
                          7, or other
                          reasonable error in applying the Annual Additions Limitation,
                          a
                          Participant's Annual Additions under this Plan and such
                          other plans or
                          funds would result in an Excess Amount 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 SEP will
                          be deemed to have
                          been allocated first, followed by Annual Additions to a
                          welfare benefit
                          fund or individual medical account, regardless of the actual
                          allocation
                          date. 

                      

              

               

              
                	 	
                        (1)

                      	
                        Same
                          allocation date. If an Excess Amount is allocated to a
                          Participant on an
                          allocation date of this Plan that coincides with an allocation
                          date of
                          another plan, such Excess Amount will be attributed to
                          the following types
                          of plan(s) in the order listed, until the entire Excess
                          Amount is
                          allocated. 

                      

              

               

              
                	 	
                        (i)

                      	
                        First,
                          to any 401(k) plan(s) maintained by the Employer.
                          

                      

              

               

              
                	 	
                        (ii)

                      	
                        Then,
                          to any profit sharing plan(s) maintained by the Employer.
                          

                      

              

               

              
                	 	
                        (iii)

                      	
                        Then,
                          to any money purchase plan(s) maintained by the Employer.
                          

                      

              

               

              
                	 	
                        (iv)

                      	
                        Finally,
                          to any target benefit plan(s) maintained by the Employer.
                          

                      

              

               

              If
                an
                amount is allocated to the same type of Plan on the same allocation
                date, the
                Excess Amount will be allocated to each plan in accordance with the
                pro rata
                allocation method outlined in the following paragraph. 

               

              
                	 	
                        (2)

                      	
                        Alternative
                          methods. The Employer may elect under Part 13, #54.c. of
                          the Agreement
                          [Part 13, #72.c. of the Profit Sharing/401(k) Agreement]
                          to modify the
                          default rules under this subsection (f). For example, the
                          Employer may
                          elect to attribute any Excess Amount which is allocated
                          on the same date
                          to this Plan and to another plan maintained by the Employer
                          by designating
                          the specific plan to which the Excess Amount is allocated
                          or by using a
                          pro rata allocation method. Under the pro rata allocation
                          method, the
                          Excess Amount attributed to this Plan is the product of:
                          

                      

              

               

              
                	 	
                        (i)

                      	
                        the
                          total Excess Amount allocated as of such date, times
                          

                      

              

               

              
                	 	
                        (ii)

                      	
                        the
                          ratio of (A) the Annual Additions allocated to the Participant
                          for the
                          Limitation Year as of such date under this Plan to (B)
                          the total Annual
                          Additions allocated to the Participant for the Limitation
                          Year as of such
                          date under this and all other Defined Contribution Plans.
                          

                      

              

               

              
                	 	
                        (g)

                      	
                        Disposition
                          of Excess Amounts. Any Excess Amount attributed to this
                          Plan will be
                          disposed in the manner described in Section 7.1(c).
                          

                      

              

               

              
                	
                        7.3

                      	
                        Modification
                          of correction procedures. The Employer may elect under
                          Part 13, #51.c. of
                          the Agreement [Part 13, #69.c. of the Profit Sharing/401(k)
                          Agreement] to
                          modify any of the corrective provisions under Section 7.1
                          of this BPD. The
                          provisions in Section 7.2 may be modified under Part 13,
                          #54.c. of the
                          Agreement [Part 13, #72.c. of the Profit Sharing/401(k)
                          Agreement].
                          

                      

              

               

              
                	
                        7.4

                      	
                        Definitions
                          Relating to the Annual Additions Limitation.

                      

              

               

              
                	 	
                        (a)

                      	
                        Annual
                          Additions: The sum of the following amounts credited to
                          a Participant's
                          Account for the Limitation Year: 

                      

              

               

              
                	 	
                        (1)

                      	
                        Employer
                          Contributions, including Section 401(k) Deferrals;
                          

                      

              

               

              
                	 	
                        (2)

                      	
                        Employee
                          After-Tax Contributions; 

                      

              

               

              
                	 	
                        (3)

                      	
                        forfeitures;
                          

                      

              

               

              
                
                   

                

                
                  38

                  
                    

                  

                

                
                   

                

              

              

               

              
                	 	
                        (4)

                      	
                        amounts
                          allocated to an individual medical account (as defined
                          in Code
                          ?415(l)(2)), which is part of a pension or annuity plan
                          maintained by the
                          Employer, are treated as Annual Additions to a Defined
                          Contribution Plan.
                          Also, 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 ?419A(d)(3)) under a welfare
                          benefit fund
                          (as defined in Code ?419(e)) maintained by the Employer
                          are treated as
                          Annual Additions to a Defined Contribution Plan; and
                          

                      

              

               

              
                	 	
                        (5)

                      	
                        allocations
                          under a SEP (as defined in Code ?408(k)).

                      

              

               

              For
                this
                purpose, any Excess Amount applied under Sections 7.1(c) or 7.2(f)
                in the
                Limitation Year to reduce Employer Contributions will be considered
                Annual
                Additions for such Limitation Year. 

               

              An
                Annual
                Addition is credited to a Participant's Account for a particular
                Limitation Year
                if such amount is allocated to the Participant's Account as of any
                date within
                that Limitation Year. An Annual Addition will not be deemed credited
                to a
                Participant's Account for a particular Limitation Year unless such
                amount is
                actually contributed to the Plan no later than 30 days after the
                time prescribed
                by law for filing the Employer's income tax return (including extensions)
                for
                the taxable year with or within which the Limitation Year ends. In
                the case of
                Employee After-Tax Contributions, such amount shall not be deemed
                credited to a
                Participant's Account for a particular Limitation Year unless the
                contributions
                are actually contributed to the Plan no later than 30 days after
                the close of
                that Limitation Year. 

               

              
                	 	
                        (b)

                      	
                        Defined
                          Contribution Dollar Limitation: $30,000, as adjusted under
                          Code ?415(d).
                          

                      

              

               

              
                	 	
                        (c)

                      	
                        Employer.
                          For purposes of this Article 7, Employer shall mean the
                          Employer that
                          adopts this Plan, and all members of a controlled group
                          of corporations
                          (as defined in ?414(b) of the Code as modified by ?415(h)),
                          all commonly
                          controlled trades or businesses (as defined in ?414(c)
                          of the Code as
                          modified by ?415(h)) or affiliated service groups (as defined
                          in ?414(m))
                          of which the adopting Employer is a part, and any other
                          entity required to
                          be aggregated with the Employer pursuant to regulations
                          under ?414(o) of
                          the Code. 

                      

              

               

              
                	 	
                        (d)

                      	
                        Excess
                          Amount: The excess of the Participant's Annual Additions
                          for the
                          Limitation Year over the Maximum Permissible Amount.
                          

                      

              

               

              
                	 	
                        (e)

                      	
                        Limitation
                          Year: The Plan Year, unless the Employer elects another
                          12-consecutive
                          month period under Part 13, #51.a. of the Agreement [Part
                          13, #69.a. of
                          the Profit Sharing/401(k) Agreement]. All qualified retirement
                          plans under
                          Code ?401(a) maintained by the Employer must use the same
                          Limitation Year.
                          If the Limitation Year is amended to a different 12-consecutive
                          month
                          period, the new Limitation Year must begin on a date within
                          the Limitation
                          Year in which the amendment is made. If the Plan has an
                          initial Plan Year
                          that is less than 12 months, the Limitation Year for such
                          first Plan Year
                          is the 12-month period ending on the last day of that Plan
                          Year, unless
                          otherwise specified in Part 13, #51.c. of the Agreement
                          [Part 13, #69.c.
                          of the Profit Sharing/401(k) Agreement].

                      

              

               

              
                	 	
                        (f)

                      	
                        Maximum
                          Permissible Amount: The maximum Annual Additions that may
                          be contributed
                          or allocated to a Participant's Account under the Plan
                          for any Limitation
                          Year shall not exceed the lesser of:

                      

              

               

              
                	 	
                        (1)

                      	
                        the
                          Defined Contribution Dollar Limitation, or

                      

              

               

              
                	 	
                        (2)

                      	
                        25
                          percent of the Participant's Total Compensation for the
                          Limitation Year.
                          

                      

              

               

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

               

              If
                a
                short Limitation Year is created because of an amendment changing
                the Limitation
                Year to a different 12-consecutive month period, the Maximum Permissible
                Amount
                will not exceed the Defined Contribution Dollar Limitation multiplied
                by the
                following fraction: 

               

              Number
                of months in the short Limitation Year 12
                

               

              If
                a
                short Limitation Year is created because the Plan has an initial
                Plan Year that
                is less than 12 months, no proration of the Defined Contribution
                Dollar
                Limitation is required, unless provided 

               

              
                
                   

                

                
                  39

                  
                    

                  

                

                
                   

                

              

              

               

              otherwise
                under Part 13, #51.c. of the Agreement [Part 13, #69.c. of the Profit
                Sharing/401(k) Agreement]. (See subsection (e) above for the rule
                allowing the
                use of a full 12-month Limitation Year for the first year of the
                Plan, thereby
                avoiding the need to prorate the Defined Contribution Dollar Limitation.)
                

               

              
                	 	
                        (g)

                      	
                        Total
                          Compensation: The amount of compensation as defined under
                          Section 22.197,
                          subject to the Employer's election under Part 3, #9 of
                          the Agreement.
                          

                      

              

               

              
                	 	
                        (1)

                      	
                        Self-Employed
                          Individuals. For a Self-Employed Individual, Total Compensation
                          is such
                          individual's Earned Income. 

                      

              

               

              
                	 	
                        (2)

                      	
                        Total
                          Compensation actually paid or made available. For purposes
                          of applying the
                          limitations of this Article 7, Total Compensation for a
                          Limitation Year is
                          the Total Compensation actually paid or made available
                          to an Employee
                          during such Limitation Year. However, the Employer may
                          include in Total
                          Compensation for a Limitation Year amounts earned but not
                          paid in the
                          Limitation Year because of the timing of pay periods and
                          pay days, but
                          only if these amounts are paid during the first few weeks
                          of the next
                          Limitation Year, such amounts are included on a uniform
                          and consistent
                          basis with respect to all similarly-situated Employees,
                          and no amounts are
                          included in Total Compensation in more than one Limitation
                          Year. The
                          Employer need not make any formal election to include accrued
                          Total
                          Compensation described in the preceding sentence.
                          

                      

              

               

              
                	 	
                        (3)

                      	
                        Disabled
                          Participants. Total Compensation does not include any imputed
                          compensation
                          for the period a Participant is Disabled. However, the
                          Employer may elect
                          under Part 13, #51.b. of the Agreement [Part 13, #69.b.
                          of the Profit
                          Sharing/401(k) Agreement], to include under the definition
                          of Total
                          Compensation, the amount a terminated Participant who is
                          permanently and
                          totally Disabled (as defined in Section 22.53) would have
                          received for the
                          Limitation Year if the Participant had been paid at the
                          rate of Total
                          Compensation paid immediately before becoming permanently
                          and totally
                          Disabled. If the Employer elects under Part 13, #51.b.
                          of the Agreement
                          [Part 13, #69.b. of the Profit Sharing/401(k) Agreement]
                          to include
                          imputed compensation for a Disabled Participant, a Disabled
                          Participant
                          will receive an allocation of any Employer Contribution
                          the Employer makes
                          to the Plan based on the Employee's imputed compensation
                          for the Plan
                          Year. Any Employer Contributions made to a Disabled Participant
                          under this
                          subsection (3) are fully vested when made. For Limitation
                          Years beginning
                          before January 1, 1997, imputed compensation for a Disabled
                          Participant
                          may be taken into account only if the Participant is not
                          a Highly
                          Compensated Employee for such Plan Year.

                      

              

               

              
                	 	
                        (4)

                      	
                        Special
                          rule for Limitation Years beginning before January 1, 1998.
                          For Limitation
                          Years beginning before January 1, 1998, for purposes of
                          applying the
                          limitations of this Article 7 and for determining the minimum
                          top-heavy
                          contribution required under Section 16.2(a), Total Compensation
                          paid or
                          made available during such Limitation Year shall not include
                          any Elective
                          Deferrals, or 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 ?125 or ?457.
                          

                      

              

               

              
                	
                        7.5
                          

                      	
                        Participation
                          in a Defined Benefit Plan. If the Employer maintains, or
                          at any time
                          maintained, a Defined Benefit Plan (other than a Paired
                          Plan) covering any
                          Participant in this Plan, the sum of the Participant's
                          Defined Benefit
                          Plan Fraction and Defined Contribution Plan Fraction will
                          not exceed 1.0
                          in any Limitation Year. If the sum of the Defined Benefit
                          Plan Fraction
                          and the Defined Contribution Plan Fraction exceeds 1.0
                          in any Limitation
                          Year, the Plan will satisfy the 1.0 limitation by reducing
                          a Participant's
                          Projected Annual Benefit under the Defined Benefit Plan.
                          

                      

              

               

              
                	 	
                        (a)

                      	
                        Repeal
                          of rule. The limitations under this Section 7.5 do not
                          apply for
                          Limitation Years beginning on or after January 1, 2000.
                          However, the
                          Employer may have continued to apply rules consistent with
                          this Section
                          7.5 for Plan Years beginning after December 31, 1999 and
                          before the
                          Employer first adopted a plan to comply with the GUST Legislation.
                          If the
                          Employer is adopting this Plan as a restatement of a prior
                          plan to comply
                          with the GUST Legislation, the provisions of the prior
                          plan control for
                          purposes of applying the combined limitation rules under
                          Code ?415(e) for
                          Limitation Years beginning before the Effective Date of
                          this Plan. For
                          Limitation Years beginning on or after the Effective Date
                          of this Plan,
                          the provisions of this Section 7.5 apply. If for any Limitation
                          Year
                          beginning prior to the date this Plan is adopted as a GUST
                          restatement,
                          the Employer did not comply in operation with the provisions
                          under this
                          Section 7.5 or the provisions of the prior plan, as applicable,
                          the
                          Employer may document under Appendix B-4 of the Agreement
                          how the Plan was
                          operated to comply with the combined limitation rules under
                          Code ?415(e).
                          

                      

              

               

              
                	 	
                        (b)

                      	
                        Special
                          definitions relating to Section 7.5.

                      

              

               

              
                
                   

                

                
                  40

                  
                    

                  

                

                
                   

                

              

              

               

              
                	 	
                        (1)

                      	
                        Defined
                          Benefit Plan Fraction: A fraction, the numerator of which
                          is the sum of
                          the Participant's Projected Annual Benefit under all the
                          Defined Benefit
                          Plans (whether or not terminated) maintained by the Employer,
                          and the
                          denominator of which is the lesser of 125 percent of the
                          dollar limitation
                          determined for the Limitation Year under Code ??415(b)
                          and (d) or 140
                          percent of the Participant's Highest Average Compensation,
                          including any
                          adjustments under Code ?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 125 percent
                of the sum of
                the annual benefits under such plans which the Participant had accrued
                as of the
                close of the last Limitation Year beginning before January 1, 1987,
                disregarding
                any changes in the terms and conditions of the plans after May 5,
                1986. The
                preceding sentence applies only if the Defined Benefit Plans individually
                and in
                the aggregate satisfied the requirements of Code ?415 for all Limitation
                Years
                beginning before January 1, 1987. 

               

              If
                the
                Plan is a Top-Heavy Plan for any Plan Year, 100% will be substituted
                for 125% in
                the prior paragraph, unless in Part 13, #54.b. of the Agreement [Part
                13, #72.b.
                of the Profit Sharing/401(k) Agreement], the Employer provides an
                extra minimum
                top-heavy allocation or benefit in accordance with Code ?416(h) and
                the
                regulations thereunder. In any event, if the Top-Heavy Ratio exceeds
                90%, then
                100% will always be substituted for 125% in the prior paragraph.

               

              
                	 	
                        (2)

                      	
                        Defined
                          Contribution Plan Fraction: A fraction, the numerator of
                          which is the sum
                          of the Annual Additions to the Participant's Account 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 Employee After-Tax
                          Contributions to all Defined Benefit Plans, whether or
                          not terminated,
                          maintained by the Employer, and the Annual Additions attributable
                          to all
                          welfare benefit funds (as defined under Code ?419(e)),
                          individual medical
                          accounts (as defined under Code ?415(l)(2)), and SEPs (as
                          defined under
                          Code ?408(k)) maintained by the Employer, and the denominator
                          of which is
                          the sum of the maximum aggregate amount for the current
                          and all prior
                          Limitation Years during which the Participant performed
                          service with the
                          Employer (regardless of whether a Defined Contribution
                          Plan was maintained
                          by the Employer during such years). The maximum aggregate
                          amount in any
                          Limitation Year is the lesser of: (i) 125 percent of the
                          Defined
                          Contribution Dollar Limitation in effect under Code ?415(c)(l)(A)
                          (as
                          determined under Code ??415(b) and (d)) for such Limitation
                          Year or (ii)
                          35 percent of the Participant's Total Compensation for
                          such Limitation
                          Year. 

                      

              

               

              If
                the
                Plan is a Top-Heavy Plan for any Plan Year, 100% will be substituted
                for 125%
                unless in Part 13, #54.b. of the Agreement [Part 13, #72.b. of the
                Profit
                Sharing/401(k) Agreement], the Employer provides an extra minimum
                top-heavy
                allocation or benefit in accordance with Code ?416(h) and the regulations
                thereunder. In any event, if the Top-Heavy Ratio exceeds 90%, then
                100% will
                always be substituted for 125%. 

               

              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 6,
                1986, the numerator of this fraction will be adjusted if the sum
                of this
                fraction and the Defined Benefit Plan Fraction would otherwise exceed
                1.0 under
                the terms of this Plan. Under the adjustment, an amount equal to
                the product of
                (i) the excess of the sum of the fractions over 1.0 times 

               

              (ii)
                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 ?415 limitation applicable
                to the
                first Limitation Year beginning on or after January 1, 1987. 

               

              The
                Annual Additions for any Limitation Year beginning before January
                1, 1987 shall
                not be recomputed to treat all Employee After-Tax Contributions as
                Annual
                Additions. 

               

              
                	 	
                        (3)

                      	
                        Highest
                          Average Compensation: The average Total Compensation for
                          the three
                          consecutive years of service with the Employer that produces
                          the highest
                          average. 

                      

              

               

              
                
                   

                

                
                  41

                  
                    

                  

                

                
                   

                

              

              

               

              
                	 	
                        (4)

                      	
                        Projected
                          Annual Benefit: 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: 

                      

              

               

              
                	 	
                        (A)

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

                      

              

               

              
                	 	
                        (B)

                      	
                        the
                          Participant's Total 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.
                          

                      

              

               

              
                
                   

                

                
                  42

                  
                    

                  

                

                
                   

                

              

              

               

              ARTICLE
                8PLAN DISTRIBUTIONS 

               

              Except
                as
                provided under Article 9 (Joint and Survivor Annuity Requirements),
                this Article
                8 governs all distributions to Participants under the Plan. Sections
                8.1 and 8.2
                set forth the available distribution options under the Plan and the
                amount
                available for distribution. Section 8.3 sets forth the Participants'
                distribution options following termination of employment, Section
                8.4 discusses
                the distribution options upon a Participant's death, and Sections
                8.5 and 8.6
                set forth the in-service distribution options under the Plan, including
                the
                conditions for receiving a Hardship distribution. Parts 9 and 10
                of the
                Agreement contain the elective provisions for the Employer to identify
                the
                timing of distributions and the permitted distribution events under
                the Plan.

               

              
                	
                        8.1

                      	
                        Distribution
                          Options. A Participant who terminates employment with the
                          Employer may
                          receive a distribution of his/her vested Account Balance
                          at the time and
                          in the manner designated under Part 9 of the Agreement.
                          A Participant may
                          receive an in-service distribution prior to his/her termination
                          of
                          employment with the Employer only to the extent permitted
                          under Part 10 of
                          the Agreement. 

                      

              

               

              Distributions
                from the Plan will be made in the form of a lump sum of the Participant's
                entire
                vested Account Balance, a single sum distribution of a portion of
                the
                Participant's vested Account Balance, installments, annuity payments,
                or other
                form as selected under Part 11 of the Agreement. Unless provided
                otherwise under
                Part 11 of the Agreement, a Participant may select any combination
                of the
                available distribution forms. 

               

              If
                the
                Employer elects to permit a single sum distribution of a portion
                of the
                Participant's vested Account Balance, the Employer may limit the
                availability or
                frequency of subsequent withdrawals under Part 11, #40.f. of the
                Nonstandardized
                Agreement [Part 11, #58.f. of the Nonstandardized Profit Sharing/401(k)
                Agreement]. If the Employer elects under Part 11 of the Agreement
                to permit
                installment payments as an optional form of distribution, the Participant
                (and
                spouse, if applicable) may elect to receive installments in monthly,
                quarterly,
                semi-annual, or annual payments over a period not exceeding the Life
                Expectancy
                of the Participant and his/her Designated Beneficiary. The Participant
                may elect
                at any time to accelerate the payment of all, or any portion, of
                an installment
                distribution. If the Employer elects under Part 11 of the Agreement
                to permit
                annuity payments, such annuity payments may not be in a form that
                will provide
                for payments over a period extending beyond either the life of the
                Participant
                (or the lives of the Participant and his/her designated Beneficiary)
                or the life
                expectancy of the Participant (or the life expectancy of the Participant
                and
                his/her designated Beneficiary). The Employer may restrict the availability
                of
                installment payments or annuity payments under Part 11, #40.f. of
                the
                Nonstandardized Agreement [Part 11, #58.f. of the Nonstandardized
                Profit
                Sharing/401(k) Agreement]. 

               

              If
                the
                Plan is subject to the Joint and Survivor Annuity requirements under
                Article 9,
                the Plan must make distribution in the form of a QJSA (as defined
                in Section
                9.4(a)) unless the Participant (and spouse, if the Participant is
                married)
                elects an alternative distribution form in accordance with Section
                9.4(d). (See
                Section 

               

              9.1
                for
                the rules regarding the application of the Joint and Survivor Annuity
                requirements.) 

               

              
                	
                        8.2

                      	
                        Amount
                          Eligible for Distribution. For purposes of determining
                          the amount a
                          Participant may receive as a distribution from the Plan,
                          a Participant's
                          Account Balance is determined as of the Valuation Date
                          (as specified in
                          Part 12 of the Agreement) which immediately precedes the
                          date the
                          Participant receives his/her distribution from the Plan.
                          For this purpose,
                          the Participant's Account Balance must be increased for
                          any contributions
                          allocated to the Participant's Account since the most recent
                          Valuation
                          Date and must be reduced for any distributions the Participant
                          received
                          from the Plan since the most recent Valuation Date. A Participant
                          does not
                          share in any allocation of gains or losses attributable
                          to the period
                          between the Valuation Date and the date of the distribution
                          under the
                          Plan, unless provided otherwise under Part 12 of the Agreement
                          or under
                          uniform funding and valuation procedures established by
                          the Plan
                          Administrator. In the case of a Participant-directed Account,
                          the
                          determination of the value of the Participant's Account
                          for distribution
                          purposes is subject to the funding and valuation procedures
                          applicable to
                          such directed Account. 

                      

              

               

              
                	
                        8.3

                      	
                        Distributions
                          After Termination of Employment. Subject to the required
                          minimum
                          distribution provisions under Article 10, a Participant
                          whose employment
                          with the Employer is terminated for any reason, other than
                          death, is
                          entitled to receive a distribution of his/her vested Account
                          Balance in
                          accordance with this Section 

                      

              

               

              8.3
                as of
                the date selected in Part 9 of the Agreement. If a Participant dies
                while
                employed by the Employer, or dies before distribution of his/her
                vested Account
                Balance is completed, distribution will be made in accordance with
                Section 8.4.

               

              
                	 	
                        (a)

                      	
                        Account
                          Balance exceeding $5,000. If a Participant's entire vested
                          Account Balance
                          exceeds $5,000 at the time of distribution, the Participant
                          may elect to
                          receive a distribution of his/her vested Account Balance
                          in any form
                          permitted under Part 11 of the Agreement at the time indicated
                          under Part
                          9, #33 of the Agreement [Part 9, #51 of the Profit Sharing/401(k)
                          Agreement]. The Participant must receive proper notice
                          and must consent in
                          writing, in accordance with Section 8.7, prior to receiving
                          a distribution
                          from the Plan. If the Participant does not consent to a
                          distribution upon
                          

                      

              

               

              
                
                   

                

                
                  43

                  
                    

                  

                

                
                   

                

              

              

               

              terminating
                employment with the Employer, distribution will be made in accordance
                with
                Article 10. (Also see Section 8.8 for additional notice requirements.)
                

               

              
                	 	
                        (b)

                      	
                        Account
                          Balance not exceeding $5,000. If a Participant's entire
                          vested Account
                          Balance does not exceed $5,000 at the time of distribution,
                          the Plan
                          Administrator will distribute the Participant's entire
                          vested Account
                          Balance in a single lump sum at the time indicated under
                          Part 9, #34 of
                          the Agreement [Part 9, #52 of the Profit Sharing/401(k)
                          Agreement].
                          Although the Participant need not consent to receive a
                          distribution under
                          this subsection (b), the Participant must receive the notice
                          described in
                          Section 8.8 (if applicable) prior to receiving the distribution
                          from the
                          Plan. The Employer may modify the rule under this subsection
                          (b) by
                          electing under Part 9, #37.a. of the Agreement [Part 9,
                          #55.a. of the
                          Profit Sharing/401(k) Agreement] to require Participant
                          consent prior to a
                          distribution from the Plan, without regard to whether the
                          Participant's
                          vested Account Balance exceeds $5,000 at the time of distribution.
                          

                      

              

               

              
                	 	
                        (c)

                      	
                        Permissible
                          distribution events under a 401(k) plan. A Participant
                          may not receive a
                          distribution of Section 401(k) Deferrals, QNECs, QMACs
                          and Safe Harbor
                          Contributions under this Section 8.3 unless the Participant
                          satisfies one
                          of the following conditions: 

                      

              

               

              
                	 	
                        (1)

                      	
                        The
                          Participant has a "separation from service" with the Employer.
                          For this
                          purpose, a separation from service occurs when an Employee
                          terminates
                          employment with the Employer. If a Participant changes
                          jobs as a result of
                          the Employer's liquidation, merger, consolidation, or other
                          similar
                          transaction, a distribution may be made to the Participant
                          if the Plan
                          Administrator determines the Participant has incurred a
                          separation from
                          service in accordance with rules promulgated under the
                          Code or
                          regulations, or by reason of a ruling or other published
                          guidance from the
                          IRS. A Participant may not receive a distribution by reason
                          of separation
                          from service, or continue to receive an installment distribution
                          based on
                          separation from service, if prior to the time the distribution
                          is made
                          from the Plan, the Participant returns to employment with
                          the Employer.
                          

                      

              

               

              
                	 	
                        (2)

                      	
                        The
                          Employer is a corporation and the Employer sells substantially
                          all of the
                          assets of a trade or business (within the meaning of ?409(d)(2)
                          of the
                          Code) to an unrelated corporation, provided the purchaser
                          does not
                          continue to maintain the Plan with respect to the Participant
                          after the
                          sale and the Participant becomes employed by the unrelated
                          corporation as
                          a result of the sale and the distribution is made by the
                          end of the second
                          calendar year after the year of the sale. For this purpose,
                          an Employer is
                          deemed to have sold substantially all of the assets of
                          a trade or business
                          if it sells 85% or more of the total assets of such trade
                          or business.
                          

                      

              

               

              
                	 	
                        (3)

                      	
                        The
                          Employer is a corporation and the Employer sells a subsidiary
                          to an
                          unrelated corporation, provided the purchaser does not
                          continue to
                          maintain the Plan with respect to the Participant after
                          the sale and the
                          Participant continues to be employed by the unrelated corporation
                          after
                          the sale and the distribution is made by the end of the
                          second calendar
                          year after the year of the sale. 

                      

              

               

              
                	 	
                        (d)

                      	
                        Disabled
                          Participant. A terminated Employee who is Disabled at the
                          time of
                          termination, or who becomes Disabled after terminating
                          employment with the
                          Employer, generally is entitled to a distribution in the
                          time and manner
                          specified in Part 9 of the Agreement. However, if so elected
                          in Part 9,
                          #35 of the Agreement [Part 9, #53 of the Profit Sharing/401(k)
                          Agreement],
                          a terminated Employee who is Disabled at the time of termination,
                          or who
                          becomes Disabled after terminating employment with the
                          Employer, is
                          entitled to a distribution in the time and manner specified
                          in Part 9, #35
                          of the Agreement [Part 9, #53 of the Profit Sharing/401(k)
                          Agreement], to
                          the extent such election will result in an earlier distribution
                          than would
                          otherwise be available under Part 9 of the Agreement.
                          

                      

              

               

              
                	 	
                        (e)

                      	
                        Determining
                          whether vested Account Balance exceeds $5,000. For distributions
                          made on
                          or after October 17, 2000, the determination of whether
                          a Participant's
                          vested Account Balance exceeds $5,000 is based on the value
                          of the
                          Participant's Account as of the most recent Valuation Date.
                          In determining
                          the value of a Participant's Account for distributions
                          made before October
                          17, 2000, the "lookback rule" may apply. If the lookback
                          rule applies, the
                          Participant's vested Account Balance is deemed to exceed
                          $5,000 for
                          purposes of applying the provisions under this Article
                          8 and Article 9.
                          

                      

              

               

              For
                distribution made after March 21, 1999 and before October 17, 2000,
                the
                "lookback rule" is applicable to a distribution to a Participant
                if the
                Participant previously received a distribution when his/her vested
                Account
                Balance exceeded $5,000, and either subsection (1) or (2) applies.

               

              
                	 	
                        (1)

                      	
                        The
                          distribution is subject to the Joint and Survivor Annuity
                          requirements of
                          Article 9. 

                      

              

               

              
                
                   

                

                
                  44

                  
                    

                  

                

                
                   

                

              

              

               

              
                	 	
                        (2)

                      	
                        The
                          distribution is not subject to the Joint and Survivor Annuity
                          requirements
                          of Article 9, but a periodic distribution method (e.g.,
                          an installment
                          distribution) is currently in effect with respect to the
                          Participant's
                          vested Account Balance, at least one scheduled payment
                          still remains, and
                          when the first periodic payment was made under such election,
                          the vested
                          Account Balance exceeded $5,000. 

                      

              

               

              For
                distributions made before March 21, 1999, the lookback rule applies
                to all
                distributions, without regard to subsections (1) and (2) above. However,
                the
                Plan does not fail to satisfy the requirements of this subsection
                (e) if, prior
                to the adoption of this Plan, the lookback rule was applied to all
                distributions
                (without regard to the limitations described in subsections (1) and
                (2) above),
                or if the limitations described in subsections (1) and (2) above
                were applied to
                distributions made before March 22, 1999 but in a Plan Year beginning
                after
                August 5, 1997. 

               

              
                	 	
                        (f)
                          

                      	
                        Effective
                          date of $5,000 vested Account Balance rule. The provisions
                          under this
                          Article 8 and Article 9 which refer to a $5,000 vested
                          Account Balance are
                          effective for Plan Years beginning after August 5, 1997,
                          unless a later
                          effective date is specified in the GUST provisions under
                          Appendix B-3.a.
                          of the Agreement. For plan years beginning prior to August
                          6, 1997 (or any
                          later effective date specified in Appendix B-3.a. of the
                          Agreement) any
                          reference under this Article 8 or Article 9 to a $5,000
                          vested Account
                          Balance should be applied by replacing $5,000 with $3,500.
                          

                      

              

               

              
                	
                        8.4

                      	
                        Distribution
                          upon the Death of the Participant. The death benefit payable
                          with respect
                          to a deceased Participant depends on whether the Participant
                          dies after
                          distribution of his Account Balance has commenced (see
                          subsection (a)
                          below) or before distribution commences (see subsection
                          (b) below).
                          

                      

              

               

              
                	 	
                        (a)

                      	
                        Post-retirement
                          death benefit. If a Participant dies after commencing distribution
                          of
                          his/her benefit under the Plan, the death benefit is the
                          benefit payable
                          under the form of payment that has commenced. If a Participant
                          commences
                          distribution prior to death only with respect to a portion
                          of his/her
                          Account Balance, then the rules in subsection (b) apply
                          to the rest of the
                          Account Balance. 

                      

              

               

              
                	 	
                        (b)

                      	
                        Pre-retirement
                          death benefit. If a Participant dies before commencing
                          distribution of
                          his/her benefit under the Plan, the death benefit that
                          is payable depends
                          on whether the value of the death benefit exceeds $5,000
                          and whether the
                          Joint and Survivor Annuity requirements of Article 9 apply.
                          

                      

              

               

              If
                there
                is both a QPSA death benefit and a non-QPSA death benefit, each death
                benefit is
                valued separately to determine whether it exceeds $5,000. For death
                benefits
                distributed before the $5,000 rule described in Section 8.3(f) is
                effective,
                substitute $3,500 for $5,000. 

               

              
                	 	
                        (1)

                      	
                        Death
                          benefit not exceeding $5,000. If the value of the pre-retirement
                          death
                          benefit does not exceed $5,000, it shall be paid in a single
                          sum as soon
                          as administratively feasible after the Participant's death.
                          

                      

              

               

              
                	 	
                        (2)

                      	
                        Death
                          benefit that exceeds $5,000. If the value of the pre-retirement
                          death
                          benefit exceeds $5,000, the payment of the death benefit
                          will depend on
                          whether the Joint and Survivor Annuity requirements apply.
                          

                      

              

               

              
                	 	
                        (i)

                      	
                        If
                          the Joint and Survivor Annuity requirements do not apply.
                          In this case,
                          the entire death benefit is payable in the form and at
                          the time described
                          below in subsection (ii)(B). 

                      

              

               

              
                	 	
                        (ii)

                      	
                        If
                          the Joint and Survivor Annuity requirements apply. In this
                          case, the death
                          benefit consists of a QPSA death benefit (see Section 9.3)
                          and, if the
                          QPSA is defined to be less than 100% of the Participant's
                          vested Account
                          Balance, a non-QPSA death benefit. The QPSA death benefit
                          is payable in
                          accordance with subsection (A) below, unless the Participant
                          has waived
                          such death benefit under the waiver procedures described
                          in Section
                          9.4(d). In the event there is a proper waiver of the QPSA
                          death benefit,
                          then such portion of the death benefit is payable in the
                          same manner as
                          the non-QPSA death benefit. The non-QPSA death benefit
                          is payable in the
                          form and at the time described below in subsection (B).
                          

                      

              

               

              
                	 	
                        (A)

                      	
                        QPSA
                          death benefit. If the pre-retirement death benefit is payable
                          in the QPSA
                          form, then it shall be paid in accordance with Article
                          9. If the QPSA
                          death benefit has not been waived, but the surviving spouse
                          elects a
                          different form of payment, then distribution of the QPSA
                          death benefit is
                          made in accordance with the form of payment elected by
                          the spouse,
                          provided such form of payment is available under Section
                          8.1.

                      

              

               

              
                
                   

                

                
                  45

                  
                    

                  

                

                
                   

                

              

              

               

              The
                surviving spouse may request the payment of the QPSA death benefit
                (in the QPSA
                form or in the form elected by the surviving spouse) as soon as administratively
                feasible after the death of the Participant. However, payment of
                the death
                benefit will not commence without the consent of the surviving spouse
                prior to
                the date the Participant would have reached Normal Retirement Age
                (or age 62, if
                later). If the QPSA death benefit has been waived, in accordance
                with the
                procedures in Article 9, then the portion of the Participant's vested
                Account
                Balance that would have been payable as a QPSA death benefit in the
                absence of
                such a waiver is treated as a death benefit payable under subsection
                (B).

               

              
                	 	
                        (B)

                      	
                        Non-QPSA
                          death benefits. Any pre-retirement death benefit not described
                          in
                          subsection (A) is payable under this paragraph. Such death
                          benefit is
                          payable in lump sum as soon as administratively feasible
                          after the
                          Participant's death. However, the death benefit may be
                          payable in a
                          different form if prescribed by the Participant's Beneficiary
                          designation,
                          or if the Beneficiary, before a lump sum payment of the
                          benefit is made,
                          requests an election as to the form of payment. An alternative
                          form of
                          payment must be one that is available under Section 8.1.
                          

                      

              

               

              
                	 	
                        (3)

                      	
                        Minimum
                          distribution requirements. In no event will any death benefit
                          be paid in a
                          manner that is inconsistent with the minimum distribution
                          requirements of
                          Section 10.2. In addition, the Beneficiary of any pre-retirement
                          death
                          benefit described above in subsection (2) may postpone
                          the commencement of
                          the death benefit to a date that is not later than the
                          latest commencement
                          date permitted under Section 10.2, unless such election
                          is prohibited in
                          Part 9, #37.b. of the Agreement [Part 9, #55.b. of the
                          Profit
                          Sharing/401(k) Agreement]. 

                      

              

               

              
                	 	
                        (c)

                      	
                        Determining
                          a Participant's Beneficiary. A Participant may designate
                          a Beneficiary to
                          receive the death benefits described in this Section 8.4.
                          Any Beneficiary
                          designation is subject to the rules under subsections (1)
                          - (4) below. A
                          Participant may change or revoke a Beneficiary designation
                          at any time by
                          filing a new designation with the Plan Administrator. Any
                          new Beneficiary
                          designation is subject to the spousal consent rules described
                          below,
                          unless the spouse specifically waives such right under
                          a general consent
                          as authorized under Section 9.4(d). Unless specified otherwise
                          in the
                          Participant's designated beneficiary election form, if
                          a Beneficiary does
                          not predecease the Participant but dies before distribution
                          of the death
                          benefit is made to the Beneficiary, the death benefit will
                          be paid to the
                          Beneficiary's estate. 

                      

              

               

              The
                Plan
                Administrator may request proper proof of the Participant's death
                and may
                require the Beneficiary to provide evidence of his/her right to receive
                a
                distribution from the Plan in any form or manner the Plan Administrator
                may deem
                appropriate. The Plan Administrator's determination of the Participant's
                death
                and of the right of a Beneficiary to receive payment under the Plan
                shall be
                conclusive. If a distribution is to be made to a minor or incompetent
                Beneficiary, payments may be made to the person's legal guardian,
                conservator,
                or custodian in accordance with the Uniform Gifts to Minors Act or
                similar law
                as permitted under the laws of the state where the Beneficiary resides.
                The Plan
                Administrator or Trustee will not be liable for any payments made
                in accordance
                with this subsection (c) and are not required to make any inquiries
                with respect
                to the competence of any person entitled to benefits under the Plan.
                

               

              If
                a
                Participant designates his/her spouse as Beneficiary and subsequent
                to such
                Beneficiary designation, the Participant and spouse are divorced
                or legally
                separated, the designation of the spouse as Beneficiary under the
                Plan is
                automatically rescinded unless specifically provided otherwise under
                a divorce
                decree or QDRO, or unless the Participant enters into a new Beneficiary
                designation naming the prior spouse as Beneficiary. 

               

              
                	 	
                        (1)

                      	
                        Spousal
                          consent to Beneficiary designation: post-retirement death
                          benefit. If a
                          Participant is married at the time distribution commences
                          to the
                          Participant, the Beneficiary of any post-retirement death
                          benefit is the
                          Participant's surviving spouse, regardless of whether the
                          Joint and
                          Survivor Annuity requirements under Article 9 apply, unless
                          there is no
                          surviving spouse or the spouse has consented to the Beneficiary
                          designation in a manner that is consistent with the requirements
                          for a
                          Qualified Election under Section 9.4(d), or makes a valid
                          disclaimer of
                          the benefit. If the Joint and Survivor Annuity requirements
                          apply, the
                          spouse is determined as of the Distribution Commencement
                          Date for purposes
                          of this spousal consent requirement. If the Joint and Survivor
                          Annuity
                          requirements do not apply, the spouse is determined as
                          of the
                          Participant's date of death for purposes of this spousal
                          consent
                          requirement.

                      

              

               

              
                
                   

                

                
                  46

                  
                    

                  

                

                
                   

                

              

              

               

              
                	 	
                        (2)

                      	
                        Spousal
                          consent to Beneficiary designation: pre-retirement death
                          benefit. The
                          rules for spousal consent depend on whether the Joint and
                          Survivor Annuity
                          requirements in Article 9 apply. 

                      

              

               

              
                	 	
                        (i)

                      	
                        If
                          the Joint and Survivor Annuity requirements apply. In this
                          case, the QPSA
                          death benefit will be payable in accordance with Section
                          9.3. The QPSA
                          death benefit may be payable to a non-spouse Beneficiary
                          only if the
                          spouse consents to the Beneficiary designation, pursuant
                          to the Qualified
                          Election requirements under Section 9.4(d), or makes a
                          valid disclaimer.
                          The non-QPSA death benefit, if any, is payable to the person
                          named in the
                          Beneficiary designation, without regard to whether spousal
                          consent is
                          obtained for such designation. If a spouse does not properly
                          consent to a
                          Beneficiary designation, the QPSA waiver is invalid, and
                          the QPSA death
                          benefit is still payable to the spouse, but the Beneficiary
                          designation
                          remains valid with respect to any non-QPSA death benefit.
                          

                      

              

               

              
                	 	
                        (ii)

                      	
                        If
                          the Joint and Survivor Annuity requirements do not apply.
                          In this case,
                          the surviving spouse (determined at the time of the Participant's
                          death),
                          if any, must be treated as the sole Beneficiary, regardless
                          of any
                          contrary Beneficiary designation, unless there is no surviving
                          spouse, or
                          the spouse has consented to the Beneficiary designation
                          in a manner that
                          is consistent with the requirements for a Qualified Election
                          under Section
                          9.4(d) or makes a valid disclaimer.

                      

              

               

              
                	 	
                        (3)

                      	
                        Default
                          beneficiaries. To the extent a Beneficiary has not been
                          named by the
                          Participant (subject to the spousal consent rules discussed
                          above) and is
                          not designated under the terms of this Plan to receive
                          all or any portion
                          of the deceased Participant's death benefit, such amount
                          shall be
                          distributed to the Participant's surviving spouse (if the
                          Participant was
                          married at the time of death). If the Participant does
                          not have a
                          surviving spouse at the time of death, distribution will
                          be made to the
                          Participant's surviving children, in equal shares. If the
                          Participant has
                          no surviving children, distribution will be made to the
                          Participant's
                          estate. The Employer may modify the default beneficiary
                          rules described in
                          this subparagraph under Part 9, #37.c. of the Nonstandardized
                          Agreement
                          [Part 9, #55.c. of the Nonstandardized Profit Sharing/401(k)
                          Agreement].
                          

                      

              

               

              
                	 	
                        (4)

                      	
                        One-year
                          marriage rule. The Employer may elect under Part 11, #41.c.
                          of the
                          Agreement [Part 11, #59.c. of the Profit Sharing/401(k)
                          Agreement], for
                          purposes of applying the provisions of this Section 8.4,
                          that an
                          individual will not be considered the surviving spouse
                          of the Participant
                          if the Participant and the surviving spouse have not been
                          married for the
                          entire one-year period ending on the date of the Participant's
                          death.
                          

                      

              

               

              
                	
                        8.5

                      	
                        Distributions
                          Prior to Termination of Employment.

                      

              

               

              
                	 	
                        (a)

                      	
                        Employee
                          After-Tax Contributions, Rollover Contributions, and transfers.
                          A
                          Participant may withdraw at any time, upon written request,
                          all or any
                          portion of his/her Account Balance attributable to Employee
                          After-Tax
                          Contributions or Rollover Contributions. Any amounts transferred
                          to the
                          Plan pursuant to a Qualified Transfer (as defined in Section
                          3.3(d)) also
                          may be withdrawn at any time pursuant to a written request.
                          No forfeiture
                          will occur solely as a result of an Employer's withdrawal
                          of Employee
                          After-Tax Contributions. The Employer may elect in Part
                          10, #39.d. of the
                          Nonstandardized Agreement [Part 10, #57.d. of the Nonstandardized
                          Profit
                          Sharing/401(k) Agreement] to modify the availability of
                          in-service
                          withdrawals of Employee After-Tax Contributions, Rollover
                          Contributions,
                          or Qualified Transfers. 

                      

              

               

              With
                respect to transfers (other than Qualified Transfers) and subject
                to the
                restrictions on distributions of transferred assets under Section
                3.3, a
                Participant may request a distribution of all or any portion of his/her
                Transfer
                Account only as permitted under this Article with respect to contributions
                of
                the same type as are being withdrawn. 

               

              
                	 	
                        (b)

                      	
                        Employer
                          Contributions. Except as provided in Section 14.10 dealing
                          with defaulted
                          Participant loans, a Participant may receive a distribution
                          of all or any
                          portion of his/her vested Account Balance attributable
                          to Employer
                          Contributions prior to termination of employment only as
                          permitted under
                          Part 10 of the Agreement. If the Joint and Survivor Annuity
                          requirements
                          under Article 9 apply to the Participant, the Participant's
                          spouse (if the
                          Participant is married at the time of distribution) must
                          consent to a
                          distribution in accordance with Section 9.2.

                      

              

               

              The
                Employer may elect under the profit sharing or Profit Sharing/401(k)
                plan
                Agreement to permit in-service distributions of Employer Contributions
                (other
                than Section 401(k) Deferrals, QMACs,

               

              
                
                   

                

                
                  47

                  
                    

                  

                

                
                   

                

              

              

               

              QNECs,
                and Safe Harbor Contributions) upon the occurrence of a specified
                event or upon
                the completion of a certain number of years. In no case, however,
                may a
                distribution that is made solely on account of the completion of
                a designated
                number of years be made with respect to Employer Contributions that
                have been
                accumulated in the Plan for less than 2 years. This rule does not
                apply if the
                Participant has been an Eligible Participant in the Plan for at least
                5 years.
                An in-service distribution may be made on account of a specified
                event (other
                than the completion of a designated number of years) at any time,
                if authorized
                under Part 10 of the Agreement. 

               

              If
                a
                Participant with a partially vested benefit receives an in-service
                distribution
                under the Plan, the special vesting schedule under Section 4.8 must
                be applied
                to determine the Participant's vested percentage in his/her remaining
                Account
                Balance. This special vesting schedule will not apply if the Employer
                limits the
                availability of in-service distributions under Part 10 of the Agreement
                to
                Participants who are 100% vested. 

               

              
                	 	
                        (c)

                      	
                        Section
                          401(k) Deferrals, Qualified Nonelective Contributions,
                          Qualified Matching
                          Contributions, and Safe Harbor Contributions. If the Employer
                          has adopted
                          the Profit Sharing/401(k) Agreement, a Participant may
                          receive an
                          in-service distribution of all or any portion of his/her
                          Section 401(k)
                          Deferral Account, QMAC Account, QNEC Account, Safe Harbor
                          Matching
                          Contribution Account and Safe Harbor Nonelective Contribution
                          Account only
                          as permitted under Part 10 of the Agreement. No provision
                          in this Plan or
                          in Part 10 of the Agreement may be interpreted to permit
                          a Participant to
                          receive a distribution of such amounts prior to the occurrence
                          of one of
                          the following events: 

                      

              

               

              
                	 	
                        (1)

                      	
                        the
                          Participant becoming Disabled; 

                      

              

               

              
                	 	
                        (2)

                      	
                        the
                          Participant's attainment of age 59?;

                      

              

               

              
                	 	
                        (3)

                      	
                        the
                          Participant's Hardship (as defined in Section 8.6).
                          

                      

              

               

              
                	 	
                        (d)

                      	
                        Corrective
                          distributions. Nothing in this Article 8 precludes the
                          Plan Administrator
                          from making a distribution to a Participant, to the extent
                          such
                          distribution is made to correct a qualification defect
                          in accordance with
                          the corrective procedures under the IRS' voluntary compliance
                          programs.
                          Thus, for example, nothing in this Article 8 would preclude
                          the Plan from
                          making a corrective distribution to an Employee who received
                          contributions
                          under the Plan prior to becoming an Eligible Participant.
                          Any such
                          distribution must be made in accordance with the correction
                          procedures
                          applicable under the IRS' voluntary correction programs.
                          

                      

              

               

              
                	
                        8.6

                      	
                        Hardship
                          Distribution. To the extent permitted under Part 10 of
                          the Agreement, a
                          Participant may receive an in-service distribution on account
                          of a
                          Hardship. The Employer may elect under Part 10, #38.c.
                          of the Agreement
                          [Part 10, #56.c. of the Profit Sharing/401(k) Agreement]
                          to permit a
                          Hardship distribution only if the Participant satisfies
                          the safe harbor
                          Hardship requirements under subsection (a) below. Alternatively,
                          the
                          Employer may elect under Part 10, #38.d. of the Agreement
                          [Part 10, #56.d.
                          of the Profit Sharing/401(k) Agreement] to permit a Hardship
                          distribution
                          of Employer Contributions (other than Section 401(k) Deferrals)
                          in
                          accordance with the requirements of subsection (b) below.
                          A Hardship
                          distribution of Section 401(k) Deferrals must meet the
                          requirements of a
                          safe harbor Hardship as described under subsection (a)
                          below. A Hardship
                          distribution under this Section 8.6 is not available for
                          QNECs, QMACs or
                          Safe Harbor Contributions. 

                      

              

               

              
                	 	
                        (a)

                      	
                        Safe
                          harbor Hardship distribution. To qualify for a safe harbor
                          Hardship, a
                          Participant must demonstrate an immediate and heavy financial
                          need, as
                          described in subsection (1), and must satisfy the conditions
                          described in
                          subsection (2). 

                      

              

               

              
                	 	
                        (1)

                      	
                        Immediate
                          and heavy financial need. To be considered an immediate
                          and heavy
                          financial need, the Hardship distribution must be made
                          on account of one
                          of the following events: 

                      

              

               

              
                	 	
                        (i)

                      	
                        the
                          incurrence of medical expenses (as described in ?213(d)
                          of the Code), of
                          the Participant, the Participant's spouse or dependents;
                          

                      

              

               

              
                	 	
                        (ii)

                      	
                        the
                          purchase (excluding mortgage payments) of a principal residence
                          for the
                          Participant; 

                      

              

               

              
                	 	
                        (iii)

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

                      

              

               

              
                
                   

                

                
                  48

                  
                    

                  

                

                
                   

                

              

              

               

              
                	 	
                        (iv)

                      	
                        to
                          prevent the eviction of the Participant from, or a foreclosure
                          on the
                          mortgage of, the Participant's principal residence; or
                          

                      

              

               

              
                	 	
                        (v)

                      	
                        any
                          other event that the IRS recognizes as a safe harbor Hardship
                          distribution
                          event under ruling, notice or other guidance of general
                          applicability.
                          

                      

              

               

              A
                Participant must provide the Plan Administrator with a written request
                for a
                Hardship distribution. The Plan Administrator may require written
                documentation,
                as it deems necessary, to sufficiently document the existence of
                a proper
                Hardship event. 

               

              
                	 	
                        (b)

                      	
                        Conditions
                          for taking a Hardship withdrawal. A Participant may receive
                          a safe harbor
                          Hardship withdrawal only if all of the following conditions
                          are satisfied.
                          

                      

              

               

              
                	 	
                        (1)

                      	
                        The
                          Participant has obtained all available distributions, other
                          than Hardship
                          distributions, and all nontaxable loans under the Plan
                          and all other
                          qualified plans maintained by the Employer.

                      

              

               

              
                	 	
                        (2)

                      	
                        The
                          Participant is suspended from making any Section 401(k)
                          Deferrals (and any
                          Employee After-Tax Contributions) under the Plan or any
                          other plans (other
                          than welfare benefit plans) maintained by the Employer
                          for 12 months after
                          the receipt of the Hardship distribution.

                      

              

               

              
                	 	
                        (3)

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

                      

              

               

              
                	 	
                        (4)

                      	
                        The
                          limitation on Elective Deferrals under Code ?402(g) for
                          the Participant
                          for the taxable year immediately following the taxable
                          year of the
                          Hardship distribution is reduced by the amount of any Elective
                          Deferrals
                          the Participant made during the taxable year of the Hardship
                          distribution,
                          to the extent required by law. 

                      

              

               

              
                	 	
                        (c)

                      	
                        Amount
                          available for distribution. A Participant may receive a
                          Hardship
                          distribution of any portion of his/her vested Employer
                          Contribution
                          Account or Employer Matching Contribution Account (including
                          earnings
                          thereon), as permitted under Part 10 of the Agreement.
                          A Participant may
                          receive a Hardship distribution of any portion of his/her
                          Section 401(k)
                          Deferral Account, if permitted under Part 10 of the Agreement,
                          provided
                          such distribution, when added to other Hardship distributions
                          from Section
                          401(k) Deferrals, does not exceed the total Section 401(k)
                          Deferrals the
                          Participant has made to the Plan (increased by income allocable
                          to such
                          Section 401(k) Deferrals that was credited by the later
                          of December 31,
                          1988 or the end of the last Plan Year ending before July
                          1, 1989). A
                          Participant may not receive a Hardship distribution from
                          his/her QNEC
                          Account, QMAC Account, Safe Harbor Nonelective Contribution
                          Account or
                          Safe Harbor Matching Contribution Account.

                      

              

               

              
                	
                        8.7
                          

                      	
                        Participant
                          Consent. If the value of a Participant's entire vested
                          Account Balance
                          exceeds $5,000 (as determined in accordance with Section
                          8.3(e)), the
                          Participant must consent to any distribution of such Account
                          Balance prior
                          to his/her Required Beginning Date (as defined in Section
                          10.3(a)). The
                          Employer may modify this provision under Part 9, #37.b.
                          of the Agreement
                          [Part 9, #55.b. of the Profit Sharing/401(k) Agreement]
                          to provide for
                          automatic distribution to a terminated Participant (or
                          Beneficiary) as of
                          the date the Participant attains (or would have attained
                          if not deceased)
                          the later of Normal Retirement Age or age

                      

              

               

              62.
                A
                Participant must consent in writing to a distribution under this
                Section 8.7
                within the 90-day period ending on the Distribution Commencement
                Date (as
                defined in Section 22.56). If the Participant is subject to the Joint
                and
                Survivor Annuity requirements under Article 9 of this Plan, the Participant's
                spouse (if the Participant is married at the time of the distribution)
                also must
                consent to the distribution in accordance with Section 9.2. If the
                distribution
                is an Eligible Rollover Distribution, the Participant must also direct
                the Plan
                Administrator as to whether he/she wants a Direct Rollover and if
                so, the name
                of the Eligible Retirement Plan to which the distribution will be
                made. (See
                Section 8.8 for more information regarding the Direct Rollover rules.)
                

               

              
                	 	
                        (a)
                          

                      	
                        Participant
                          notice. Prior to receiving a distribution from the Plan,
                          the Participant
                          must be notified of his/her right to defer any distribution
                          from the Plan
                          in accordance with the provisions under Article 10 of this
                          BPD. The
                          notification shall include a general description of the
                          material features
                          and the relative values of the optional forms of benefit
                          available under
                          the Plan (consistent with the requirements under Code ?417(a)(3)).
                          The
                          notice must be provided no less than 30 days and no more
                          than 90 days
                          prior to the Participant's Distribution Commencement Date.
                          However,
                          distribution may commence less than 30 days after the notice
                          is given, if
                          the Participant is clearly informed of his/her right to
                          take 30 days after
                          receiving the notice to decide whether or not to elect
                          a distribution
                          (and, if applicable, a particular distribution option),
                          and the
                          Participant, after receiving 

                      

              

               

              
                
                   

                

                
                  49

                  
                    

                  

                

                
                   

                

              

              

               

              the
                notice, affirmatively elects to receive the distribution prior to
                the expiration
                of the 30-day minimum period. (But see Section 9.5(a) for the rules
                regarding
                the timing of distributions when the Joint and Survivor Annuity requirements
                apply.) The notice requirements described in this paragraph may be
                satisfied by
                providing a summary of the required information, so long as the conditions
                described in applicable regulations for the provision of such a summary
                are
                satisfied, and the full notice is also provided (without regard to
                the 90-day
                period described in this subsection). 

               

              
                	 	
                        (b)

                      	
                        Special
                          rules. The consent rules under this Section 8.7 apply to
                          distributions
                          made after the Participant's termination of employment
                          and to
                          distributions made prior to the Participant's termination
                          of employment.
                          However, the consent of the Participant (and the Participant's
                          spouse, if
                          applicable) shall not be required to the extent that a
                          distribution is
                          made: 

                      

              

               

              
                	 	
                        (1)

                      	
                        to
                          satisfy the required minimum distribution rules under Article
                          10;
                          

                      

              

               

              
                	 	
                        (2)

                      	
                        to
                          satisfy the requirements of Code ?415, as described in
                          Article 7;
                          

                      

              

               

              
                	 	
                        (3)

                      	
                        to
                          correct Excess Deferrals, Excess Contributions or Excess
                          Aggregate
                          Contributions, as described in Article 17.

                      

              

               

              In
                addition, if distributions are being made on account of the termination
                of the
                Plan, and an annuity option is not available under the Plan, the
                Participant's
                Account Balance will, without the Participant's consent, be distributed
                to the
                Participant, without regard to the value of the Participant's vested
                Account
                Balance, unless the Employer (or any Related Employer) maintains
                another Defined
                Contribution Plan (other than an employee stock ownership plan as
                defined in
                Code ?4975(e)(7)). If the Employer or any Related Employer maintains
                another
                Defined Contribution Plan (other than an employee stock ownership
                plan), then
                the Participant's Account Balance will be transferred, without the
                Participant's
                consent, to the other plan, if the Participant does not consent to
                an immediate
                distribution (to the extent consent to an immediate distribution
                is otherwise
                required under this Section 8.7). 

               

              
                	
                        8.8
                          

                      	
                        Direct
                          Rollovers. This Section 8.8 applies to distributions made
                          on or after
                          January 1, 1993. Notwithstanding any provision in the Plan
                          to the
                          contrary, a Participant may elect to have all or any portion
                          of an
                          Eligible Rollover Distribution paid directly to an Eligible
                          Retirement
                          Plan in a Direct Rollover. If a Participant elects a Direct
                          Rollover of
                          only a portion of an Eligible Rollover Distribution, the
                          Plan
                          Administrator may require that the amount being rolled
                          over equals at
                          least $500. 

                      

              

               

              For
                purposes of this Section 8.8, a Participant includes a Participant
                or former
                Participant. In addition, this Section applies to any distribution
                from the Plan
                made to a Participant's surviving spouse or to a Participant's spouse
                or former
                spouse who is the Alternate Payee under a QDRO, as defined in Section
                22.151.

               

              If
                it is
                reasonable to expect (at the time of the distribution) that the total
                amount the
                Participant will receive as a distribution during the calendar year
                will total
                less than $200, the Employer need not offer the Participant a Direct
                Rollover
                option with respect to such distribution. 

               

              
                	 	
                        (a)

                      	
                        Eligible
                          Rollover Distribution. An Eligible Rollover Distribution
                          is any
                          distribution of all or any portion of a Participant's Account
                          Balance,
                          except for the following distributions:

                      

              

               

              
                	 	
                        (1)

                      	
                        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 Participant or the joint lives (or joint
                          Life
                          Expectancies) of the Participant and the Participant's
                          Beneficiary, or for
                          a specified period of ten years or more;

                      

              

               

              
                	 	
                        (2)

                      	
                        any
                          distribution to the extent such distribution is a required
                          minimum
                          distribution under Article 10; 

                      

              

               

              
                	 	
                        (3)

                      	
                        the
                          portion of any distribution that is not includible in gross
                          income
                          (determined without regard to the exclusion for net unrealized
                          appreciation with respect to Employer securities);
                          

                      

              

               

              
                	 	
                        (4)

                      	
                        an
                          in-service Hardship withdrawal of Section 401(k) Deferrals,
                          as described
                          in subsection (e)below; and 

                      

              

               

              
                	 	
                        (5)

                      	
                        a
                          distribution made to satisfy the requirements of Code ?415,
                          as described
                          in Article 7, or a distribution to correct Excess Deferrals,
                          Excess
                          Contributions or Excess Aggregate Contributions, as described
                          in Article
                          17. 

                      

              

               

              
                
                   

                

                
                  50

                  
                    

                  

                

                
                   

                

              

              

               

              
                	 	
                        (b)
                          

                      	
                        Eligible
                          Retirement Plan. An Eligible Retirement Plan is:
                          

                      

              

               

              
                	 	
                        (1)

                      	
                        an
                          individual retirement account described in ?408(a) of the
                          Code;
                          

                      

              

               

              
                	 	
                        (2)

                      	
                        an
                          individual retirement annuity described in ?408(b) of the
                          Code;
                          

                      

              

               

              
                	 	
                        (3)

                      	
                        an
                          annuity plan described in ?403(a) of the Code; or
                          

                      

              

               

              
                	 	
                        (4)

                      	
                        a
                          qualified plan described in ?401(a) of the Code.
                          

                      

              

               

              However,
                in the case of an Eligible Rollover Distribution to a surviving spouse,
                an
                Eligible Retirement Plan is only an individual retirement account
                or individual
                retirement annuity. 

               

              
                	 	
                        (c)
                          

                      	
                        Direct
                          Rollover. A Direct Rollover is a payment made directly
                          from the Plan to
                          the Eligible Retirement Plan specified by the Participant.
                          The Plan
                          Administrator may develop reasonable procedures for accommodating
                          Direct
                          Rollover requests. 

                      

              

               

              
                	 	
                        (d)
                          

                      	
                        Direct
                          Rollover notice. A Participant entitled to an Eligible
                          Rollover
                          Distribution must receive a written explanation of his/her
                          right to a
                          Direct Rollover, the tax consequences of not making a Direct
                          Rollover,
                          and, if applicable, any available special income tax elections.
                          The notice
                          must be provided within the same 30 - 90 day timeframe
                          applicable to the
                          Participant consent notice under Section 8.7(a). The Direct
                          Rollover
                          notice must be provided to all Participants, unless the
                          total amount the
                          Participant will receive as a distribution during the calendar
                          year is
                          expected to be less than $200. 

                      

              

               

              If
                a
                Participant terminates employment with a total vested Account Balance
                of $5,000
                or less (as determined under Section 8.3(e)) and the Participant
                does not
                respond to the Direct Rollover notice indicating whether a Direct
                Rollover is
                desired and the name of the Eligible Retirement Plan to which the
                Direct
                Rollover is to be made, the Plan Administrator will distribute the
                Participant's
                entire vested Account Balance (in accordance with Section 8.3(b))
                no earlier
                than 30 days and no later than 90 days following the provision of
                the notice
                under Section 8.7. The notice will describe the procedures for making
                a default
                distribution under this paragraph, including any rules for making
                a default
                Direct Rollover to an IRA. Any default provisions described under
                the notice
                must be applied uniformly and in a nondiscriminatory manner. If the
                notice
                provides for a default Direct Rollover, the default distribution
                will be made as
                a Direct Rollover to the IRA designated under the notice. The notice
                must
                contain pertinent information regarding the Direct Rollover, including
                the name,
                address, and telephone number of the IRA trustee and information
                regarding IRA
                maintenance and withdrawal fees and how the IRA funds will be invested.
                The
                notice will describe the timing of the Direct Rollover and the Participant's
                ability to affirmatively opt out of the Direct Rollover. The selection
                of an IRA
                trustee, custodian or issuer and the selection of IRA investments
                for purposes
                of a default Direct Rollover constitutes a fiduciary act subject
                to the general
                fiduciary standards and prohibited transaction provisions of ERISA.
                

               

              
                	 	
                        (e)
                          

                      	
                        Special
                          rules for Hardship withdrawals of Section 401(k) Deferrals.
                          A Hardship
                          withdrawal of Section 401(k) Deferrals (as described in
                          Code
                          ?401(k)(2)(B)(i)(IV)) is not an Eligible Rollover Distribution
                          to the
                          extent such withdrawal is made after December 31, 1998
                          or, if later, the
                          first day (but not later than January 1, 2000) that the
                          Plan Administrator
                          begins to treat such Hardship withdrawals as ineligible
                          for rollover.
                          Subject to any contrary pronouncement under statute, regulation
                          or IRS
                          guidance, the Employer may treat a Hardship withdrawal
                          of Section 401(k)
                          Deferrals as an Eligible Rollover Distribution if the Participant
                          otherwise satisfies a non-Hardship distribution event described
                          in Code
                          ?401(k)(2) or (10) at the time of the withdrawal, regardless
                          of whether
                          the Plan's procedures characterizes such distribution as
                          a Hardship
                          withdrawal. 

                      

              

               

              
                	
                        8.9
                          

                      	
                        Sources
                          of Distribution. Unless provided otherwise in separate
                          administrative
                          provisions adopted by the Plan Administrator, in applying
                          the distribution
                          provisions under this Article 8, distributions will be
                          made on a pro rata
                          basis from all Accounts from which a distribution is permitted
                          under this
                          Article. Alternatively, the Plan Administrator may permit
                          Participants to
                          direct the Plan Administrator as to from which Account
                          the distribution is
                          to be made. Regardless of a Participant's direction as
                          to the source of
                          any distribution, the tax effect of such a distribution
                          will be governed
                          by Code ?72 and the regulations thereunder.

                      

              

               

              
                	 	
                        (a)

                      	
                        Exception
                          for Hardship withdrawals. If the Plan permits a Hardship
                          withdrawal from
                          both Section 401(k) Deferrals and Employer Contributions,
                          a Hardship
                          distribution will first be treated as having been made
                          from a
                          Participant's Employer Contribution Account and then from
                          the Employer's
                          Matching Contribution Account, to the extent such Hardship
                          distribution is
                          available with respect to such Accounts. Only when all
                          available amounts
                          have been exhausted under the Participant's Employer Contribution
                          Account
                          and/or Employer Matching Contribution Account will a Hardship
                          

                      

              

               

              
                
                   

                

                
                  51

                  
                    

                  

                

                
                   

                

              

              

               

              distribution
                be made from a Participant's Section 401(k) Deferral Account. The
                Plan
                Administrator may modify this provision in separate administrative
                procedures.

               

              
                	
                        8.10

                      	
                        In-kind
                          distributions. Nothing in this Article precludes the Plan
                          Administrator
                          from making a distribution in the form of property, or
                          other in-kind
                          distribution 

                      

              

               

              
                
                   

                

                
                  52

                  
                    

                  

                

                
                   

                

              

              

               

              ARTICLE
                9JOINT AND SURVIVOR ANNUITY REQUIREMENTS 

               

              This
                Article provides rules concerning the application of the Joint and
                Survivor
                Annuity requirements under this Plan. Part 11, #41.b. of the Agreement
                [Part 11,
                #59.b. of the Profit Sharing/401(k) Agreement] permits the Employer
                to apply the
                Joint and Survivor Annuity requirements to all Participants under
                the Plan. If
                the Employer does not elect to apply the Joint and Survivor Annuity
                requirements
                to all Participants, the Plan is only subject to the Joint and Survivor
                Annuity
                requirements to the extent required under Section 9.1(b) of this
                Article.

               

              
                	
                        9.1
                          

                      	
                        Applicability.
                          Regardless of whether this Plan is a profit sharing plan
                          or a 401(k) plan,
                          the following rules apply. 

                      

              

               

              
                	 	
                        (a)

                      	
                        Election
                          to have requirements apply. If the Employer elects under
                          Part 11, #41.b.
                          of the profit sharing plan Agreement or Part 11, #59.b.
                          of the Profit
                          Sharing/401(k) Agreement to apply the Joint and Survivor
                          Annuity
                          requirements, then this Article 9 applies to any distribution
                          received by
                          a Participant under the profit sharing plan or the 401(k)
                          plan, except as
                          provided in Section 9.6, below. 

                      

              

               

              
                	 	
                        (b)

                      	
                        Election
                          to have requirements not apply. If the Employer elects
                          under Part 11,
                          #41.a. of the profit sharing plan Agreement or Part 11,
                          #59.a. of the
                          Profit Sharing/401(k) Agreement not to apply the Joint
                          and Survivor
                          Annuity requirements, this Article 9 generally will not
                          apply to
                          distributions from the Plan. However, the rules of this
                          Article 9 will
                          apply to a Participant under the following conditions:
                          

                      

              

               

              
                	 	
                        (1)

                      	
                        the
                          Participant elects to receive his/her benefit in the form
                          of a life
                          annuity (if a life annuity is a permissible distribution
                          option under Part
                          11 of the Agreement); or 

                      

              

               

              
                	 	
                        (2)

                      	
                        the
                          Participant has received a direct or indirect transfer
                          of benefits (other
                          than a Qualified Transfer as defined in Section 3.3(d))
                          from any plan
                          which was subject to the Joint and Survivor Annuity requirements
                          at the
                          time of the transfer (but only to such transferred benefits);
                          or
                          

                      

              

               

              
                	 	
                        (3)

                      	
                        the
                          Participant's benefits under the Plan are used to offset
                          the benefits
                          under another plan of the Employer that is subject to the
                          Joint and
                          Survivor Annuity requirements. 

                      

              

               

              Nothing
                in this subsection (b) prohibits a Plan Administrator from developing
                administrative procedures that apply the spousal consent requirements
                outlined
                in this Article 9 to a Plan that is not otherwise subject to the
                Joint and
                Survivor Annuity requirements. For example, the Plan Administrator
                may require
                under separate administrative procedures to require spousal consent
                to
                Participant distributions or may in a separate loan procedure require
                spousal
                consent prior to granting a Participant loan, without subjecting
                the Plan to the
                Joint and Survivor Annuity requirements. 

               

              
                	 	
                        (c)

                      	
                        Reserved.
                          

                      

              

               

              
                	
                        9.2

                      	
                        Qualified
                          Joint and Survivor Annuity (QJSA). If the Joint and Survivor
                          Annuity
                          requirements apply to a Participant, any distribution from
                          the Plan to
                          that Participant must be in the form of a QJSA (as defined
                          in Section
                          9.4(a)), unless the Participant (and the Participant's
                          spouse, if the
                          Participant is married) elects to receive the distribution
                          in an
                          alternative form, as authorized under Part 11 of the Agreement.
                          Any
                          election of an alternative form of distribution must be
                          pursuant to a
                          Qualified Election. Only the Participant needs consent
                          (pursuant to
                          Section 8.7) to the commencement of a distribution in the
                          form of a QJSA.
                          

                      

              

               

              
                	
                        9.3

                      	
                        Qualified
                          Preretirement Survivor Annuity (QPSA). If the Joint and
                          Survivor Annuity
                          requirements apply to a Participant who dies before the
                          Distribution
                          Commencement Date, the spouse of that Participant is entitled
                          to receive a
                          QPSA (as defined in Section 9.4(b)), unless the Participant
                          and spouse
                          have waived the QPSA pursuant to a Qualified Election.
                          The Employer may
                          elect under Part 11, #41.c. of the Agreement [Part 11,
                          #59.c. of the
                          Profit Sharing/401(k) Agreement] that a surviving spouse
                          is not entitled
                          to a QPSA benefit if the Participant and surviving spouse
                          were not married
                          throughout the one year period ending on the date of the
                          Participant's
                          death. Any portion of a Participant's vested Account Balance
                          that is not
                          payable to the surviving spouse as a QPSA (or other form
                          elected by the
                          surviving spouse) constitutes a non-QPSA death benefit
                          and is payable
                          under the rules described in Section 8.4.

                      

              

               

              
                
                   

                

                
                  53

                  
                    

                  

                

                
                   

                

              

              

               

              
                	
                        9.4

                      	
                        Definitions.
                          

                      

              

               

              
                	 	
                        (a)

                      	
                        Qualified
                          Joint and Survivor Annuity (QJSA). A QJSA is an immediate
                          annuity payable
                          over the life of the Participant with a survivor annuity
                          payable over the
                          life of the spouse. If the Participant is not married as
                          of the
                          Distribution Commencement Date, the QJSA is an immediate
                          annuity payable
                          over the life of the Participant. The survivor annuity
                          must provide for
                          payments to the surviving spouse equal to 50% of the payments
                          that the
                          Participant is entitled under the annuity during the joint
                          lives of the
                          Participant and the spouse. The Employer may elect under
                          Part 11, #41.b.
                          of the Agreement [Part 11, #59.b. of the Profit Sharing/401(k)
                          Agreement]
                          to make payments to the surviving spouse equal to 100%,
                          75% or 66-2/3%
                          (instead of 50%) of the payments the Participant is entitled
                          to under the
                          annuity. 

                      

              

               

              
                	 	
                        (b)

                      	
                        Qualified
                          Preretirement Survivor Annuity (QPSA). A QPSA is an annuity
                          payable over
                          the life of the surviving spouse that is purchased using
                          50% of the
                          Participant's vested Account Balance as of the date of
                          death. The Employer
                          may elect under Part 11, #41.b. of the Agreement [Part
                          11, #59.b. of the
                          Profit Sharing/401(k) Agreement] to provide a QPSA equal
                          to 100% (instead
                          of 50%) of the Participant's vested Account Balance. The
                          remaining vested
                          Account Balance will be distributed in accordance with
                          the death
                          distribution provisions under Section 8.4. To the extent
                          the Participant's
                          vested Account Balance is derived from Employee After-Tax
                          Contributions,
                          the QPSA will share in the Employee After-Tax Contributions
                          in the same
                          proportion as the Employee After-Tax Contributions bear
                          to the total
                          vested Account Balance of the Participant.

                      

              

               

              The
                surviving spouse may elect to have the QPSA distributed at any time
                following
                the Participant's death (subject to the required minimum distribution
                rules
                under Article 10) and may elect to receive distribution in any form
                permitted
                under Section 8.1 of the Plan. If the surviving spouse fails to elect
                distribution upon the Participant's death, the QPSA benefit will
                be distributed
                in accordance with Section 8.4. 

               

              
                	 	
                        (c)

                      	
                        Distribution
                          Commencement Date. The Distribution Commencement Date is
                          the date an
                          Employee commences distributions from the Plan. If a Participant
                          commences
                          distribution with respect to a portion of his/her Account
                          Balance, a
                          separate Distribution Commencement Date applies to any
                          subsequent
                          distribution. If distribution is made in the form of an
                          annuity, the
                          Distribution Commencement Date is the first day of the
                          first period for
                          which annuity payments are made. 

                      

              

               

              
                	 	
                        (d)

                      	
                        Qualified
                          Election. A Participant (and the Participant's spouse)
                          may waive the QJSA
                          or QPSA pursuant to a Qualified Election. If it is established
                          to the
                          satisfaction of a plan representative that there is no
                          spouse or that the
                          spouse cannot be located, any waiver signed by the Participant
                          is deemed
                          to be a Qualified Election. For this purpose, a Participant
                          will be deemed
                          to not have a spouse if the Participant is legally separated
                          or has been
                          abandoned and the Participant has a court order to such
                          effect. However, a
                          former spouse of the Participant will be treated as the
                          spouse or
                          surviving spouse and any current spouse will not be treated
                          as the spouse
                          or surviving spouse to the extent provided under a QDRO.
                          

                      

              

               

              A
                Qualified Election is a written election signed by both the Participant
                and the
                Participant's spouse (if applicable) that specifically acknowledges
                the effect
                of the election. The spouse's consent must be witnessed by a plan
                representative
                or notary public. In the case of a waiver of the QJSA, the election
                must
                designate an alternative form of benefit payment that may not be
                changed without
                spousal consent (unless the spouse enters into a general consent
                agreement
                expressly permitting the Participant to change the form of payment
                without any
                further spousal consent). In the case of a waiver of the QPSA, the
                election must
                be made within the QPSA Election Period and the election must designate
                a
                specific alternate Beneficiary, including any class of Beneficiaries
                or any
                contingent Beneficiaries, which may not be changed without spousal
                consent
                (unless the spouse enters into a general consent agreement expressly
                permitting
                the Participant to change the Beneficiary designation without any
                further
                spousal consent). 

               

              Any
                consent by a spouse under a Qualified Election (or a determination
                that the
                consent of a spouse is not required) shall be effective only with
                respect to
                such spouse. If the Qualified Election permits the Participant to
                change a
                payment form or Beneficiary designation without any further consent
                by the
                spouse, the Qualified Election must acknowledge that the spouse has
                the right to
                limit consent to a specific form of benefit or a specific Beneficiary,
                as
                applicable, and that the spouse voluntarily elects to relinquish
                either or both
                of such rights. A Participant or spouse may revoke a prior waiver
                of the QPSA
                benefit at any time before the commencement of benefits. Spousal
                consent is not
                required for a Participant to revoke a prior QPSA waiver. No consent
                obtained
                under this provision shall be valid unless the Participant has received
                notice
                as provided in Section 9.5 below. 

               

              
                
                   

                

                
                  54

                  
                    

                  

                

                
                   

                

              

              

               

              
                	 	
                        (e)

                      	
                        QPSA
                          Election Period. A Participant (and the Participant's spouse)
                          may waive
                          the QPSA at any time during the QPSA Election Period. The
                          QPSA Election
                          Period is the period beginning on the first day of the
                          Plan Year in which
                          the Participant attains age 35 and ending on the date of
                          the Participant's
                          death. If a Participant separates from service prior to
                          the first day of
                          the Plan Year in which age 35 is attained, with respect
                          to the Account
                          Balance as of the date of separation, the QPSA Election
                          Period begins on
                          the date of separation. 

                      

              

               

              
                	 	
                        (f)

                      	
                        Pre-Age
                          35 Waiver. A Participant who has not yet attained age 35
                          as of the end of
                          a Plan Year may make a special Qualified Election to waive,
                          with spousal
                          consent, the QPSA for the period beginning on the date
                          of such election
                          and ending on the first day of the Plan Year in which the
                          Participant will
                          attain age 35. Such election is not valid unless the Participant
                          receives
                          the proper notice required under Section 9.5 below. QPSA
                          coverage is
                          automatically reinstated as of the first day of the Plan
                          Year in which the
                          Participant attains age 35. Any new waiver on or after
                          such date must
                          satisfy all the requirements for a Qualified Election.
                          

                      

              

               

              

               

              
                	
                        9.5
                          

                      	
                        Notice
                          Requirements. 

                      

              

               

              
                	 	
                        (a)

                      	
                        QJSA.
                          In the case of a QJSA, the Plan Administrator shall provide
                          each
                          Participant with a written explanation of: (1) the terms
                          and conditions of
                          the QJSA; (2) the Participant's right to make and the effect
                          of an
                          election to waive the QJSA form of benefit; (3) the rights
                          of the
                          Participant's spouse; and (4) the right to make, and the
                          effect of, a
                          revocation of a previous election to waive the QJSA. The
                          notice must be
                          provided to each Participant under the Plan no less than
                          30 days and no
                          more than 90 days prior to the Distribution Commencement
                          Date.
                          

                      

              

               

              A
                Participant may commence receiving a distribution in a form other
                than a QJSA
                less than 30 days after receipt of the written explanation described
                in the
                preceding paragraph provided: (1) the Participant has been provided
                with
                information that clearly indicates that the Participant has at least
                30 days to
                consider whether to waive the QJSA and elect (with spousal consent)
                a form of
                distribution other than a QJSA; (2) the Participant is permitted
                to revoke any
                affirmative distribution election at least until the Distribution
                Commencement
                Date or, if later, at any time prior to the expiration of the 7-day
                period that
                begins the day after the explanation of the QJSA is provided to the
                Participant;
                and (3) the Distribution Commencement Date is after the date the
                written
                explanation was provided to the Participant. For distributions on
                or after
                December 31, 1996, the Distribution Commencement Date may be a date
                prior to the
                date the written explanation is provided to the Participant if the
                distribution
                does not commence until at least 30 days after such written explanation
                is
                provided, subject to the waiver of the 30-day period. 

               

              
                	 	
                        (b)

                      	
                        QPSA.
                          In the case of a QPSA, the Plan Administrator shall provide
                          each
                          Participant within the applicable period for such Participant
                          a written
                          explanation of the QPSA in such terms and in such manner
                          as would be
                          comparable to the explanation provided for the QJSA in
                          subsection (a)
                          above. The applicable period for a Participant is 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 ending
                          after the
                          individual becomes a Participant; or (3) a reasonable period
                          ending after
                          the joint and survivor annuity requirements first apply
                          to the
                          Participant. Notwithstanding the foregoing, notice must
                          be provided within
                          a reasonable period ending after separation from service
                          in the case of a
                          Participant who separates from service before attaining
                          age 35.
                          

                      

              

               

              For
                purposes of applying the preceding paragraph, a reasonable period
                ending after
                the enumerated events described in (2) and (3) is the end of the
                two-year period
                beginning one year prior to the date the applicable event occurs,
                and ending one
                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-year period beginning one year prior to separation
                and ending one
                year after separation. If such a Participant thereafter returns to
                employment
                with the employer, the applicable period for such Participant shall
                be
                redetermined. 

               

              
                	
                        9.6
                          

                      	
                        Exception
                          to the Joint and Survivor Annuity Requirements. Except
                          as provided in
                          Section 9.7, this Article 9 does not apply to any Participant
                          who has not
                          earned an Hour of Service with the Employer on or after
                          August 23, 1984.
                          In addition, if, as of the Distribution Commencement Date,
                          the
                          Participant's vested Account Balance (for pre-death distributions)
                          or the
                          value of the QPSA death benefit (for post-death distributions)
                          does not
                          exceed $5,000, the Participant or surviving spouse, as
                          applicable, will
                          receive a lump sum distribution pursuant to Section 8.4(b)(1),
                          in lieu of
                          any QJSA or QPSA benefits. (See Section 8.3(e) for special
                          rules for
                          calculating the value of a Participant's vested Account
                          Balance.)
                          

                      

              

               

              
                	
                        9.7
                          

                      	
                        Transitional
                          Rules. Any living Participant not receiving benefits on
                          August 23, 1984,
                          who would otherwise not receive the benefits prescribed
                          under this Article
                          9 must be given the opportunity to elect to have the
                          

                      

              

               

              
                
                   

                

                
                  55

                  
                    

                  

                

                
                   

                

              

              

               

              preceding
                provisions of this Article 9 apply if such Participant is credited
                with at least
                one Hour of Service under this Plan or a predecessor plan in a Plan
                Year
                beginning on or after January 1, 1976, and such Participant had at
                least 10
                years of vesting service when he or she separated from service. The
                Participant
                must be given the opportunity to elect to have this Article 9 apply
                during the
                period commencing on August 23, 1984, and ending on the date benefits
                would
                otherwise commence to such Participant. A Participant described in
                this
                paragraph who has not elected to have this Article 9 apply is subject
                to the
                rules in this Section 9.7 instead. Also, a Participant who does not
                qualify to
                elect to have this Article 9 apply because such Participant does
                not have at
                least 10 Years of Service for vesting purposes is subject to the
                rules of this
                Section 9.7. 

               

              Any
                living Participant not receiving benefits on August 23, 1984, who
                was credited
                with at least one Hour of Service under this Plan or a predecessor
                plan on or
                after September 2, 1974, and who is not otherwise credited with any
                service in a
                Plan Year beginning on or after January 1, 1976, must be given the
                opportunity
                to have his/her benefits paid in accordance with the following paragraph.
                The
                Participant must be given the opportunity to elect to have this Section
                9.7
                apply (other than the first paragraph of this Section) during the
                period
                commencing on August 23, 1984, and ending on the date benefits would
                otherwise
                commence to such Participant. 

               

              If,
                under
                either of the preceding two paragraphs, a Participant is subject
                to this Section
                9.7, the following rules apply. 

               

              
                	 	
                        (a)

                      	
                        Automatic
                          joint and survivor annuity. If benefits in the form of
                          a life annuity
                          become payable to a married Participant who:

                      

              

               

              
                	 	
                        (1)

                      	
                        begins
                          to receive payments under the Plan on or after Normal Retirement
                          Age;
                          

                      

              

               

              
                	 	
                        (2)

                      	
                        dies
                          on or after Normal Retirement Age while still working for
                          the Employer;
                          

                      

              

               

              
                	 	
                        (3)

                      	
                        begins
                          to receive payments on or after the Qualified Early Retirement
                          Age; or
                          

                      

              

               

              
                	 	
                        (4)

                      	
                        separates
                          from service on or after attaining Normal Retirement Age
                          (or the Qualified
                          Early Retirement Age) and after satisfying the eligibility
                          requirements
                          for the payment of benefits under the plan and thereafter
                          dies before
                          beginning to receive such benefits;

                      

              

               

              then
                such
                benefits will be received under this plan in the form of a QJSA,
                unless the
                Participant has elected otherwise during the election period. For
                this purpose,
                the election period must begin at least 6 months before the participant
                attains
                Qualified Early Retirement Age and end not more than 90 days before
                the
                commencement of benefits. Any election hereunder will be in writing
                and may be
                changed by the Participant at any time. 

               

              
                	 	
                        (b)

                      	
                        Election
                          of early survivor annuity. A Participant who is employed
                          after attaining
                          the Qualified Early Retirement Age will be given the opportunity
                          to elect,
                          during the election period, to have a survivor annuity
                          payable on death.
                          If the Participant elects the survivor annuity, payments
                          under such
                          annuity must not be less than the payments that would have
                          been made to
                          the spouse under the QJSA if the Participant had retired
                          on the day before
                          his or her death. Any election under this provision will
                          be in writing and
                          may be changed by the Participant at any time. For this
                          purpose, the
                          election period begins on the later of (1) the 90th day
                          before the
                          Participant attains the Qualified Early Retirement Age,
                          or (2) the date on
                          which participation begins, and ends on the date the Participant
                          terminates employment. 

                      

              

               

              
                	 	
                        (c)

                      	
                        Qualified
                          Early Retirement Age. The Qualified Early Retirement Age
                          is the latest of:
                          

                      

              

               

              
                	 	
                        (1)

                      	
                        the
                          earliest date, under the plan, on which the Participant
                          may elect to
                          receive retirement benefits, 

                      

              

               

              
                	 	
                        (2)

                      	
                        the
                          first day of the 120th month beginning before the Participant
                          reaches
                          Normal Retirement Age, or 

                      

              

               

              
                	 	
                        (3)

                      	
                        the
                          date the Participant begins participation under the Plan.
                          

                      

              

               

              
                
                   

                

                
                  56

                  
                    

                  

                

                
                   

                

              

              

               

              ARTICLE
                10 REQUIRED DISTRIBUTIONS 

               

              This
                Article provides for the required commencement of distributions upon
                certain
                events. In addition, this Article places limitations on the period
                over which
                distributions may be made to a Participant or Beneficiary. To the
                extent the
                distribution provisions of this Plan, particularly Articles 8 and
                9, are
                inconsistent with the provisions of this Article 10, the provisions
                of this
                Article control. Part 13 of the Agreement contains specific elections
                for
                applying the rules under this Article 10. 

               

              
                	
                        10.1

                      	
                        Required
                          Distributions Before Death. 

                      

              

               

              
                	 	
                        (a)

                      	
                        Deferred
                          distributions. A Participant must be permitted to receive
                          a distribution
                          from the Plan no later than the 60th day after the latest
                          of the close of
                          the Plan Year in which: 

                      

              

               

              
                	 	
                        (1)

                      	
                        the
                          Participant attains age 65 (or Normal Retirement Age, if
                          earlier);
                          

                      

              

               

              
                	 	
                        (2)

                      	
                        occurs
                          the 10th anniversary of the year in which the Participant
                          commenced
                          participation in the Plan; or, 

                      

              

               

              
                	 	
                        (3)

                      	
                        the
                          Participant terminates service with the Employer.
                          

                      

              

               

              
                	 	
                        (b)

                      	
                        Required
                          minimum distributions. The entire interest of a Participant
                          must be
                          distributed or begin to be distributed no later than the
                          Participant's
                          Required Beginning Date (as defined in Section 10.3(a))
                          over one of the
                          following periods (or a combination thereof):

                      

              

               

              
                	 	
                        (1)

                      	
                        the
                          life of the Participant, 

                      

              

               

              
                	 	
                        (2)

                      	
                        the
                          life of the Participant and a Designated Beneficiary,
                          

                      

              

               

              
                	 	
                        (3)

                      	
                        a
                          period certain not extending beyond the Life Expectancy
                          of the
                          Participant, or 

                      

              

               

              
                	 	
                        (4)

                      	
                        a
                          period certain not extending beyond the joint and last
                          survivor Life
                          Expectancy of the Participant and a Designated Beneficiary.
                          

                      

              

               

              f
                the
                Participant's interest is to be distributed over a period designated
                under
                subsection (3) or (4) above, the amount required to be distributed
                for each
                calendar year must at least equal the quotient obtained by dividing
                the
                Participant's Benefit (as determined under Section 10.3(g)) by the
                lesser of (i)
                the Applicable Life Expectancy or (ii) if the Participant's Designated
                Beneficiary is not his/her spouse, the minimum distribution incidental
                benefit
                factor set forth in Q&A-4 of Prop. Treas. Reg. ?401(a)(9)-2. Distributions
                after the death of the Participant shall be determined using the
                Applicable Life
                Expectancy as the relevant divisor regardless of the Participant's
                Designated
                Beneficiary. 

               

              The
                minimum distribution required for the Participant's first Distribution
                Calendar
                Year must be made on or before the Participant's Required Beginning
                Date. The
                minimum distribution for other Distribution Calendar Years, including
                the
                minimum distribution for the Distribution Calendar Year in which
                the
                Participant's Required Beginning Date occurs, must be made on or
                before December
                31 of that Distribution Calendar Year. 

               

              If
                a
                Participant receives a distribution in the form of an annuity purchased
                from an
                insurance company, distributions thereunder shall be made in accordance
                with the
                requirements of Code ?401(a)(9) and the regulations thereunder. For
                calendar
                years beginning before January 1, 1989, if the Participant's spouse
                is not the
                Designated Beneficiary, the method of distribution selected must
                ensure that at
                least 50% of the Present Value of the amount available for distribution
                is paid
                within the life expectancy of the Participant. 

               

              
                	
                        10.2

                      	
                        Required
                          Distributions After Death. 

                      

              

               

              
                	 	
                        (a)

                      	
                        Distribution
                          beginning before death. If the Participant dies after he/she
                          has begun
                          receiving distributions under Section 10.1(b), the remaining
                          portion of
                          the Participant's vested Account Balance shall continue
                          to be distributed
                          at least as rapidly as under the method of distribution
                          being used prior
                          to the Participant's death. 

                      

              

               

              
                	 	
                        (b)
                          

                      	
                        Distribution
                          beginning after death. Subject to the rules under Section
                          8.4(b), if the
                          Participant dies before receiving distributions under Section
                          10.1(b),
                          distribution of the Participant's entire vested Account
                          Balance shall be
                          completed by December 31 of the calendar year containing
                          the
                          

                      

              

               

              
                
                   

                

                
                  57

                  
                    

                  

                

                
                   

                

              

              

               

              fifth
                anniversary of the Participant's death, except to the extent an election
                is made
                to receive distributions in accordance with subsection (1) or (2)
                below.

               

              
                	 	
                        (1)

                      	
                        To
                          the extent any portion of the Participant's vested Account
                          Balance is
                          payable to a Designated Beneficiary, distributions may
                          be made over the
                          life of the Designated Beneficiary or over a period certain
                          not greater
                          than the Life Expectancy of the Designated Beneficiary,
                          provided such
                          distributions begin on or before December 31 of the calendar
                          year
                          immediately following the calendar year in which the Participant
                          died.
                          

                      

              

               

              
                	 	
                        (2)

                      	
                        If
                          the Designated Beneficiary is the Participant's surviving
                          spouse, he/she
                          may delay the distribution under subsection (1) until December
                          31 of the
                          calendar year in which the Participant would have attained
                          age 70-1/2, if
                          such date is later than the date described in subsection
                          (1).
                          

                      

              

               

              If
                the
                Participant has not made an election pursuant to this subsection
                (b) by the time
                of his/her death, the Participant's Designated Beneficiary must elect
                the method
                of distribution no later than the earlier of (1) December 31 of the
                calendar
                year in which distributions would be required to begin under this
                subsection
                (b), or (2) December 31 of the calendar year which contains the fifth
                anniversary of the date of death of the Participant. If the Participant
                has no
                Designated Beneficiary, or if the Designated Beneficiary does not
                elect a method
                of distribution, distribution of the Participant's entire interest
                must be
                completed by December 31 of the calendar year containing the fifth
                anniversary
                of the Participant's death. 

               

              For
                purposes of this subsection (b), if the surviving spouse dies after
                the
                Participant, but before payments to such spouse begin, the provisions
                of this
                subsection (b), with the exception of subsection (2) above, shall
                be applied as
                if the surviving spouse were the Participant. 

               

              
                	 	
                        (c)

                      	
                        Treatment
                          of trust beneficiaries as Designated Beneficiaries. If
                          a trust is properly
                          named as a Beneficiary under the Plan, the beneficiaries
                          of the trust will
                          be treated as the Designated Beneficiaries of the Participant
                          solely for
                          purposes of determining the distribution period under this
                          Article 10 with
                          respect to the trust's interests in the Participant's vested
                          Account
                          Balance. The beneficiaries of a trust will be treated as
                          Designated
                          Beneficiaries for this purpose only if, as of the later
                          of the date the
                          trust is named as a Beneficiary of the Participant or the
                          Participant's
                          Required Beginning Date (and as of all subsequent periods
                          during which the
                          trust is named as a Beneficiary of the Participant), the
                          following
                          requirements are met: 

                      

              

               

              
                	 	
                        (1)

                      	
                        the
                          trust is a valid trust under state law, or would be but
                          for the fact there
                          is no corpus; 

                      

              

               

              
                	 	
                        (2)

                      	
                        the
                          trust is irrevocable or will, by its terms, become irrevocable
                          upon the
                          death of the Participant; 

                      

              

               

              
                	 	
                        (3)

                      	
                        the
                          beneficiaries of the trust who are beneficiaries with respect
                          to the
                          trust's interests in the Participant's vested Account Balance
                          are
                          identifiable from the trust instrument; and

                      

              

               

              
                	 	
                        (4)

                      	
                        the
                          Plan Administrator receives the documentation described
                          in Question D-7 of
                          Proposed Treas. Reg. ?1.401(a)(9)-1, as subsequently amended
                          or finally
                          adopted. 

                      

              

               

              

               

              If
                the
                foregoing requirements are satisfied and the Plan Administrator receives
                such
                additional information as it may request, the Plan Administrator
                may treat such
                beneficiaries of the trust as Designated Beneficiaries. 

               

              
                	 	
                        (d)

                      	
                        Trust
                          beneficiary qualifying for marital deduction. If a Beneficiary
                          is a trust
                          (other than an estate marital trust) that is intended to
                          qualify for the
                          federal estate tax marital deduction under Code ?2056 ("marital
                          trust"),
                          then: 

                      

              

               

              
                	 	
                        (1)

                      	
                        in
                          no event will the annual amount distributed from the Plan
                          to the marital
                          trust be less than the greater of: 

                      

              

               

              
                	 	
                        (i)

                      	
                        all
                          fiduciary accounting income with respect to such Beneficiary's
                          interest in
                          the Plan, as determined by the trustee of the marital trust,
                          or
                          

                      

              

               

              
                	 	
                        (ii)

                      	
                        the
                          minimum distribution required under this Article 10;
                          

                      

              

               

              
                	 	
                        (2)

                      	
                        the
                          trustee of the marital trust (or the trustee's legal representative)
                          shall
                          be responsible for calculating the amount to be distributed
                          under
                          subsection (1) above and shall instruct the Plan Administrator
                          in writing
                          to distribute such amount to the marital trust;

                      

              

               

              
                
                   

                

                
                  58

                  
                    

                  

                

                
                   

                

              

              

               

              
                	 	
                        (3)

                      	
                        the
                          trustee of the marital trust may from time to time notify
                          the Plan
                          Administrator in writing to accelerate payment of all or
                          any part of the
                          portion of such Beneficiary's interest that remains to
                          be distributed, and
                          may also notify the Plan Administrator to change the frequency
                          of
                          distributions (but not less often than annually); and
                          

                      

              

               

              
                	 	
                        (4)

                      	
                        the
                          trustee of the marital trust shall be responsible for characterizing
                          the
                          amounts so distributed form the Plan as income or principle
                          under
                          applicable state laws. 

                      

              

               

              
                	
                        10.3
                          

                      	
                        Definitions.
                          

                      

              

               

              
                	 	
                        (a)

                      	
                        Required
                          Beginning Date. A Participant's Required Beginning Date
                          is the date
                          designated under subsection (1)(i) or (ii) below, as applicable,
                          unless
                          the Employer elects under Part 13, #52 of the Agreement
                          [Part 13, #70 of
                          the Profit Sharing/401(k) Agreement] to apply the Old-Law
                          Required
                          Beginning Date, as described in subsection (2) below. If
                          the Employer does
                          not select the Old-Law Required Beginning Date under Part
                          13, #52 of the
                          Agreement [Part 13, #70 of the Profit Sharing/401(k) Agreement],
                          the
                          Required Beginning Date rules under subsection (1) below
                          apply. (But see
                          Section 10.4 for special rules dealing with operational
                          compliance with
                          the GUST Legislation.) 

                      

              

               

              
                	 	
                        (1)

                      	
                        "New-law"
                          Required Beginning Date. If the Employer does not elect
                          to apply the
                          Old-Law Required Beginning Date under Part 13, #52 of the
                          Agreement [Part
                          13, #70 of the Profit Sharing/401(k) Agreement], a Participant's
                          Required
                          Beginning Date under the Plan is: 

                      

              

               

              
                	 	
                        (i)

                      	
                        For
                          Five-Percent Owners. April 1 that follows the end of the
                          calendar year in
                          which the Participant attains age 70-1/2.

                      

              

               

              
                	 	
                        (ii)
                          

                      	
                        For
                          Participants other than Five-Percent Owners. April 1 that
                          follows the end
                          of the calendar year in which the later of the following
                          two events
                          occurs: 

                      

              

               

              
                	 	
                        (A)

                      	
                        the
                          Participant attains age 70-1/2 or 

                      

              

               

              
                	 	
                        (B)

                      	
                        the
                          Participant retires. 

                      

              

               

              If
                a
                Participant is not a Five-Percent Owner for the Plan Year that ends
                with or
                within the calendar year in which the Participant attains age 70-1/2,
                and the
                Participant has not retired by the end of such calendar year, his/her
                Required
                Beginning Date is April 1 that follows the end of the first subsequent
                calendar
                year in which the Participant becomes a Five-Percent Owner or retires.
                

               

              A
                Participant may begin in-service distributions prior to his/her Required
                Beginning Date only to the extent authorized under Article 10 and
                Part 9 of the
                Agreement. However, if this Plan were amended to add the Required
                Beginning Date
                rules under this subsection (1), a Participant who attained age 70-1/2
                prior to
                January 1, 1999 (or, if later, January 1 following the date the Plan
                is first
                amended to contain the Required Beginning Date rules under this subsection
                (1))
                may receive in-service minimum distributions in accordance with the
                terms of the
                Plan in existence prior to such amendment. 

               

              
                	 	
                        (2)
                          

                      	
                        Old-Law
                          Required Beginning Date. If the Old-Law Required Beginning
                          Date is elected
                          under Part 13, #52 of the Agreement [Part 13, #70 of the
                          Profit
                          Sharing/401(k) Agreement], the Required Beginning Date
                          for all
                          Participants will be determined under subsection (1)(i)
                          above, without
                          regard to the rule in subsection (1)(ii). The Required
                          Beginning Date for
                          all Participants under the Plan will be April 1 of the
                          calendar year
                          following attainment of age 70-1/2.

                      

              

               

              
                	 	
                        (b)

                      	
                        Five-Percent
                          Owner. A Participant is a Five-Percent Owner for purposes
                          of this Section
                          if such Participant is a Five-Percent Owner (as defined
                          in Section 22.88)
                          at any time during the Plan Year ending with or within
                          the calendar year
                          in which the Participant attains age 70-1/2. Once distributions
                          have begun
                          to a Five-Percent Owner under this Article, they must continue
                          to be
                          distributed, even if the Participant ceases to be a Five-Percent
                          Owner in
                          a subsequent year. 

                      

              

               

              
                	 	
                        (c)

                      	
                        Designated
                          Beneficiary. A Beneficiary designated by the Participant
                          (or the Plan),
                          whose Life Expectancy may be taken into account to calculate
                          minimum
                          distributions, pursuant to Code ?401(a)(9) and the regulations
                          thereunder.
                          

                      

              

               

              
                	 	
                        (d)

                      	
                        Applicable
                          Life Expectancy. The determination of the Applicable Life
                          Expectancy
                          depends on whether the term certain method or the recalculation
                          method is
                          being use to adjust the Life 

                      

              

               

              
                
                   

                

                
                  59

                  
                    

                  

                

                
                   

                

              

              

               

              Expectancy
                in each Distribution Calendar Year. The recalculation method may
                only be used to
                determine the Life Expectancy of the Participant and/or the Participant's
                spouse. The recalculation method is not available with respect to
                a nonspousal
                Designated Beneficiary. 

               

              If
                the
                Designated Beneficiary is the Participant's spouse, or if the Participant's
                (or
                surviving spouse's) single life expectancy is the Applicable Life
                Expectancy,
                the term certain method is used unless the recalculation method is
                elected by
                the Participant (or by the surviving spouse). If the Designated Beneficiary
                is
                not the Participant's spouse, the term certain method is used to
                determine the
                Life Expectancy of both the Participant and the Designated Beneficiary,
                unless
                the recalculation method is elected by the Participant with respect
                to his/her
                Life Expectancy. The term certain method will always apply for purposes
                of
                determining the Applicable Life Expectancy of a nonspousal Designated
                Beneficiary. An election to recalculate Life Expectancy (or the failure
                to elect
                recalculation) shall be irrevocable as of the Participant's Required
                Beginning
                Date as to the Participant (or spouse) and shall apply to all subsequent
                years.

               

              If
                the
                term certain method is being used, the Life Expectancy determined
                for the first
                Distribution Calendar Year is reduced by one for each subsequent
                Distribution
                Year. If the recalculation method is used, the following rules apply:
                

               

              
                	 	
                        (1)

                      	
                        If
                          the Life Expectancy is the Participant's (or surviving
                          spouse's) single
                          Life Expectancy, the Applicable Life Expectancy is redetermined
                          for each
                          Distribution Year based on the Participant's (or surviving
                          spouse's) age
                          on his/her birthday which falls in such year.

                      

              

               

              
                	 	
                        (2)

                      	
                        If
                          the Life Expectancy is a joint and last survivor Life Expectancy
                          based on
                          the ages of the Participant and the Participant's spouse,
                          and the
                          recalculation method is elected with respect to both the
                          Participant and
                          his/her spouse, the Applicable Life Expectancy is redetermined
                          for each
                          Distribution Year based on the ages of the individuals
                          on their birthdays
                          that fall in such year. 

                      

              

               

              
                	 	
                        (3)
                          

                      	
                        If
                          the Life Expectancy is a joint and last survivor Life Expectancy
                          based on
                          the ages of the Participant and the Participant's spouse,
                          and the
                          recalculation method is elected with respect to only one
                          such individual,
                          or if the Life Expectancy is a joint and last survivor
                          Life Expectancy
                          based on the ages of the Participant and a nonspousal Designated
                          Beneficiary, and the recalculation method is elected with
                          respect to the
                          Participant, the Applicable Life Expectancy is determined
                          in accordance
                          with the procedures outlined in Prop. Treas. Reg. ?1.401(a)(9)-1,
                          E-8(b),
                          or other applicable guidance. 

                      

              

               

              
                	 	
                        (e)

                      	
                        Life
                          Expectancy. For purposes of determining a Participant's
                          required minimum
                          distribution amount, Life Expectancy and joint and last
                          survivor Life
                          Expectancy are computed using the expected return multiples
                          in Tables V
                          and VI of ?1.72-9 of the Income Tax Regulations.
                          

                      

              

               

              
                	 	
                        (f)

                      	
                        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 that 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 pursuant to Section
                          10.2.
                          

                      

              

               

              
                	 	
                        (g)
                          

                      	
                        Participant's
                          Benefit. For purposes of determining a Participant's required
                          minimum
                          distribution, the Participant's Benefit is determined based
                          on his/her
                          Account Balance as of the last Valuation Date in the calendar
                          year
                          immediately preceding the Distribution Calendar Year increased
                          by the
                          amount of any contributions or forfeitures allocated to
                          the Account
                          Balance as of dates in the Distribution Calendar Year after
                          the Valuation
                          Date and decreased by distributions made in the Distribution
                          Calendar Year
                          after the Valuation Date. 

                      

              

               

              If
                any
                portion of the minimum distribution for the first Distribution Calendar
                Year is
                made in the second Distribution Calendar Year on or before the Required
                Beginning Date, the amount of the minimum distribution made in the
                second
                Distribution Calendar Year shall be treated as if it had been made
                in the
                immediately preceding Distribution Calendar Year. 

               

              
                	
                        10.4
                          

                      	
                        GUST
                          Elections. If this Plan is being restated to comply with
                          the GUST
                          Legislation (as defined in Section 22.96), Appendix B-2
                          of the Agreement
                          permits the Employer to designate how it operated this
                          Plan in compliance
                          with the required minimum distribution rules for years
                          prior to the date
                          the Plan is adopted. 

                      

              

               

              
                	 	
                        (a)

                      	
                        Distributions
                          under Old-Law Required Beginning Date rules. Unless the
                          Employer
                          specifically elects to apply the Old-Law Required Beginning
                          Date rule
                          under Part 13, #52 of the Agreement [Part 13, #70 of the
                          Profit
                          Sharing/401(k) Agreement], the Required Beginning Date
                          rules (as
                          

                      

              

               

              
                
                   

                

                
                  60

                  
                    

                  

                

                
                   

                

              

              

               

              described
                in Section 10.3(a)(1)) apply. However, if prior to the adoption of
                this
                Prototype Plan, the terms of the Plan reflected the Old-Law Required
                Beginning
                Date rules, minimum distributions for such years are required to
                be calculated
                in accordance with that Old-Law Required Beginning Date, except to
                the extent
                any operational elections described in subsection (b) or (c) below
                applied.

               

              
                	 	
                        (b)

                      	
                        Option
                          to postpone distributions. For calendar years beginning
                          after December 31,
                          1996 and prior to the restatement of this Plan to comply
                          with the GUST
                          changes, the Plan may have permitted Participants (other
                          than Five-Percent
                          Owners) who would otherwise have begun receiving minimum
                          distributions
                          under the terms of the Plan in effect for such years to
                          postpone receiving
                          their minimum distributions until the Required Beginning
                          Date under
                          Section 10.3(a)(1), even though the terms of the Plan (prior
                          to the
                          restatement) did not permit such an election. Appendix
                          B-2.a. of the
                          Agreement permits the Employer to specify the years during
                          which
                          Participants were permitted to postpone receiving minimum
                          distributions
                          under the Plan. Appendix B-2 need not be completed if Participants
                          were
                          not provided the option to postpone receiving minimum distributions,
                          either because the Plan used the "Old-Law" Required Beginning
                          Date rules
                          or because the Plan made distributions under the "New-Law"
                          Required
                          Beginning Date rules and contained other optional forms
                          of benefit under
                          its general elective distribution provisions that preserved
                          the optional
                          forms of benefit under the "Old Law Required Beginning
                          Date" rules.
                          

                      

              

               

              
                	 	
                        (c)

                      	
                        Election
                          to stop minimum required distributions. A Participant (other
                          than a
                          Five-Percent Owner) who began receiving minimum distributions
                          in
                          accordance with the Old-Law Required Beginning Date rules
                          under the Plan
                          prior to the date the Plan was amended to comply with the
                          GUST changes
                          generally must continue to receive such minimum distributions,
                          even if the
                          Participant is still employed with the Employer. However,
                          prior to the
                          restatement of this Plan to comply with the GUST changes,
                          the Plan may
                          have permitted Participants to stop minimum distributions
                          if they had not
                          reached the Required Beginning Date described in Section
                          10.3(a)(1), even
                          though the terms of the Plan did not permit such an election.
                          Under
                          Appendix B-2.b. of the Agreement, the Employer may designate
                          the year in
                          which Participants were permitted to stop receiving minimum
                          distributions
                          in accordance with this subsection (c). A Participant must
                          recommence
                          minimum distributions as required under the Required Beginning
                          Date rules
                          applicable under this restated Plan.

                      

              

               

              A
                Participant's election to stop and recommence distributions is subject
                to the
                spousal consent requirements under Article 9 (if the Plan is otherwise
                subject
                to the Joint and Survivor Annuity requirements) and is subject to
                the terms of
                any applicable QDRO. The manner in which the Plan must comply with
                the spousal
                consent requirements depends on whether or not the Employer elects
                under
                Appendix B-2.c. of the Agreement to have the recommencement of benefits
                constitute a new Distribution Commencement Date. If the Plan is not
                otherwise
                subject to the Joint and Survivor Annuity requirements, Appendix
                B-2.c. need not
                be completed. 

               

              
                	 	
                        (1)

                      	
                        New
                          Distribution Commencement Date. If the Employer elects
                          under Appendix
                          B-2.c.(1) of the Agreement that recommencement of benefits
                          will create a
                          new Distribution Commencement Date, no spousal consent
                          is required for a
                          Participant to elect to stop distributions, except where
                          such
                          distributions are being paid in the form of a QJSA. Where
                          such
                          distributions are being paid in the form of a QJSA, in
                          order to comply
                          with this subsection (1), the person who was the Participant's
                          spouse on
                          the original Distribution Commencement Date must consent
                          to the election
                          to stop distributions and the spouse's consent must acknowledge
                          the effect
                          of the election. Because there is a new Distribution Commencement
                          Date
                          upon recommencement of benefits, the Plan, in order to
                          satisfy this
                          subsection (1), must comply with all of the requirements
                          of Article 9 upon
                          such recommencement, including payment of a QPSA (as defined
                          in Section
                          9.4(b)) if the Participant dies before the new Distribution
                          Commencement
                          Date. 

                      

              

               

              
                	 	
                        (2)

                      	
                        No
                          new Distribution Commencement Date. If the Employer elects
                          under Appendix
                          B-2.c.(2) of the Agreement that recommencement of benefits
                          will not create
                          a new Distribution Commencement Date, no spousal consent
                          is required for
                          the Participant to elect to stop required minimum distributions
                          prior to
                          retirement. In addition, no spousal consent is required
                          when payments
                          recommence to the Participant if: 

                      

              

               

              
                	 	
                        (i)

                      	
                        payments
                          recommence to the Participant with the same Beneficiary
                          and in a form of
                          benefit that is the same but for the cessation of distributions;
                          

                      

              

               

              
                	 	
                        (ii)

                      	
                        the
                          individual who was the Participant's spouse on the Distribution
                          Commencement Date executed a general consent within the
                          meaning of
                          ?1.401(a)-20, A-31 of the regulations; or

                      

              

               

              
                
                   

                

                
                  61

                  
                    

                  

                

                
                   

                

              

              

                
                  	 	
                          (iii)

                        	
                          the
                            individual who was the Participant's spouse on the Distribution
                            Commencement Date executed a specific consent to waive
                            a QJSA within the
                            meaning of ?1.401(a)-20, A-31, and the Participant is
                            not married to that
                            individual when benefits recommence.

                        

                

                 

                To
                  qualify under this subsection (2), consent of the individual who
                  was the
                  Participant's spouse on the Distribution Commencement Date is required
                  prior to
                  recommencement of distributions if the Participant chooses to recommence
                  benefits in a different form than the form in which benefits were
                  being
                  distributed prior to the cessation of distributions or with a different
                  Beneficiary. Consent of the Participant's spouse is also required
                  if the
                  original form of distribution was a QJSA (as defined in Section
                  9.4(a)) or the
                  spouse originally executed a specific consent to waive the QJSA
                  within the
                  meaning of ?1.401(a)-20, A-31, of the regulations, and the Participant
                  is still
                  married to that individual when benefits recommence. 

                
                  	
                          10.5
                            

                        	
                          Transitional
                            Rule: 

                        

                

                The
                  minimum distribution requirements in Section 10.2 do not apply
                  if distribution
                  of the Participant's Account Balance is subject to a TEFRA ?242(b)(2)
                  election.
                  A TEFRA ?242(b) election overrides the minimum required distribution
                  rules only
                  if the following requirements are satisfied. 

                
                  	 	
                          (a)

                        	
                          The
                            distribution by the Plan is one that would not have disqualified
                            the Plan
                            under ?401(a)(9) of the Code as in effect prior to amendment
                            by the
                            Deficit Reduction Act of 1984. 

                        

                

                
                  	 	
                          (b)

                        	
                          The
                            distribution is in accordance with a method of distribution
                            designated by
                            the Participant whose interest in the Plan is being distributed
                            or, if the
                            Participant is deceased, by a Beneficiary of such Participant.
                            

                        

                

                
                  	 	
                          (c)

                        	
                          Such
                            designation was in writing, was signed by the Participant
                            or the
                            Beneficiary, and was made before January 1, 1984.
                            

                        

                

                
                  	 	
                          (d)

                        	
                          The
                            Participant had accrued a benefit under the Plan as of
                            December 31, 1983.
                            

                        

                

                
                  	 	
                          (e)

                        	
                          The
                            method of distribution designated by the Participant
                            or the Beneficiary
                            specifies the time at which distribution will commence,
                            the period over
                            which distributions will be made, and in the case of
                            any distribution upon
                            the Participant's death, the Beneficiaries of the Participant
                            listed in
                            order of priority. 

                        

                

                A
                  distribution upon death will not be covered by this transitional
                  rule unless the
                  information in the designation contains the required information
                  described above
                  with respect to the distributions to be made upon the death of
                  the Participant.

                 

                For
                  any
                  distribution which commences before January 1, 1984, but continues
                  after
                  December 31, 1983, the Participant, or the Beneficiary, to whom
                  such
                  distribution is being made, will be presumed to have designated
                  the method of
                  distribution under which the distribution is being made if the
                  method of
                  distribution was specified in writing and the distribution satisfies
                  the
                  requirements in subsections (a) and (e) above. 

                 

                If
                  a
                  designation is revoked any subsequent distribution must satisfy
                  the requirements
                  of Code ?401(a)(9) and the proposed regulations thereunder. If
                  a designation is
                  revoked subsequent to the date distributions are required to begin,
                  the Plan
                  must distribute by the end of the calendar year following the calendar
                  year in
                  which the revocation occurs the total amount not yet distributed
                  which would
                  have been required to have been distributed to satisfy Code ?401(a)(9)
                  and the
                  proposed regulations thereunder, but for the TEFRA ?242(b)(2) election.
                  For
                  calendar years beginning after December 31, 1988, such distributions
                  must meet
                  the minimum distribution incidental benefit requirements in ?1.401(a)(9)-2
                  of
                  the proposed regulations (or other applicable regulations). Any
                  changes in the
                  designation will be considered to be a revocation of the designation.
                  However,
                  the mere substitution or addition of another Beneficiary (one not
                  named in the
                  designation) under the designation will not be considered to be
                  a revocation of
                  the designation, so long as such substitution or addition does
                  not alter the
                  period over which distributions are to be made under the designation,
                  directly
                  or indirectly (for example, by altering the relevant measuring
                  life). In the
                  case in which an amount is transferred or rolled over from one
                  plan to another
                  plan, the rules in Questions J-2 and J-3 of ?1.401(a)(9)-1 of the
                  proposed
                  regulations (or other applicable regulations) shall apply. 

                
                  
                     

                  

                  
                    62

                    
                      

                    

                  

                  
                     

                  

                

                

                ARTICLE
                  11 PLAN
                  ADMINISTRATION AND SPECIAL OPERATING RULES

                This
                  Article describes the duties and responsibilities of the Plan Administrator.
                  In
                  addition, this Article sets forth default QDRO procedures and benefit
                  claims
                  procedures, as well as special operating rules when an Employer
                  is a member of a
                  Related Employer group and when there is a Short Plan Year. Provisions
                  related
                  to Plan accounting and investments are contained in Article 13.

                 

                
                  	
                          11.1

                        	
                          Plan
                            Administrator. The Employer is the Plan Administrator,
                            unless the Employer
                            designates in writing another person or persons as the
                            Plan Administrator.
                            The Employer may designate the Plan Administrator by
                            name, by reference to
                            the person or group of persons holding a certain position,
                            by reference to
                            a procedure under which the Plan Administrator is designated,
                            or by
                            reference to a person or group of persons charged with
                            the specific
                            responsibilities of Plan Administrator. If any Related
                            Employer has
                            executed a Co-Sponsor Adoption Page, the Employer referred
                            to in this
                            Section is the Employer that executes the Signature Page
                            of the Agreement.
                            

                        

                

                 

                
                  	 	
                          (a)

                        	
                          Acceptance
                            of responsibility by designated Plan Administrator. If
                            the Employer
                            designates a Plan Administrator other than itself, the
                            designated Plan
                            Administrator must accept its responsibilities in writing.
                            The designated
                            Plan Administrator will serve in a manner and for the
                            time period as
                            agreed upon with the Employer. If more than one person
                            has the
                            responsibility of Plan Administrator, the group shall
                            act by majority
                            vote, but may designate specific persons to act on the
                            Plan
                            Administrator's behalf. 

                        

                

                
                  	 	
                          (b)

                        	
                          Resignation
                            of designated Plan Administrator. A designated Plan Administrator
                            may
                            resign by delivering a written resignation to the Employer.
                            The Employer
                            may remove a designated Plan Administrator by delivering
                            a written notice
                            of removal. If a designated Plan Administrator resigns
                            or is removed, and
                            no new Plan Administrator is designated, the Employer
                            is the Plan
                            Administrator. 

                        

                

                
                  	 	
                          (c)

                        	
                          Named
                            Fiduciary. The Plan Administrator is the Plan's Named
                            Fiduciary, unless
                            the Plan Administrator specifically names another person
                            as Named
                            Fiduciary and the designated person accepts its responsibilities
                            as Named
                            Fiduciary in writing. 

                        

                

                
                  	
                          11.2
                            

                        	
                          Duties
                            and Powers of the Plan Administrator. The Plan Administrator
                            will
                            administer the Plan for the exclusive benefit of the
                            Plan Participants and
                            Beneficiaries, and in accordance with the terms of the
                            Plan. To the extent
                            the terms of the Plan are unclear, the Plan Administrator
                            may interpret
                            the Plan, provided such interpretation is consistent
                            with the rules of
                            ERISA and Code ?401 and is performed in a uniform and
                            nondiscriminatory
                            manner. This right to interpret the Plan is an express
                            grant of
                            discretionary authority to resolve ambiguities in the
                            Plan document and to
                            make discretionary decisions regarding the interpretation
                            of the Plan's
                            terms, including who is eligible to participate under
                            the Plan, and the
                            benefit rights of a Participant or Beneficiary. The Plan
                            Administrator
                            will not be held liable for any interpretation of the
                            Plan terms or
                            decision regarding the application of a Plan provision
                            provided such
                            interpretation or decision is not arbitrary or capricious.
                            

                        

                

                 

                
                  	 	
                          (a)

                        	
                          Delegation
                            of duties and powers. To the extent provided for in an
                            agreement with the
                            Employer, the Plan Administrator may delegate its duties
                            and powers to one
                            or more persons. Such delegation must be in writing and
                            accepted by the
                            person or persons receiving the delegation.

                        

                

                
                  	 	
                          (b)

                        	
                          Specific
                            duties and powers. The Plan Administrator has the general
                            responsibility
                            to control and manage the operation of the Plan. This
                            responsibility
                            includes, but is not limited to, the following:

                        

                

                
                  	 	
                          (1)

                        	
                          To
                            construe and enforce the terms of the Plan, including
                            those related to
                            Plan eligibility, vesting and benefits;

                        

                

                
                  	 	
                          (2)

                        	
                          To
                            develop separate procedures, consistent with the terms
                            of the Plan, to
                            assist in the administration of the Plan, including the
                            adoption of
                            separate or modified loan policy procedures (see Article
                            14), procedures
                            for direction of investment by Participants (see Section
                            13.5(c)),
                            procedures for determining whether domestic relations
                            orders are QDROs
                            (see Section 11.5), and procedures for the proper determination
                            of
                            investment earnings to be allocated to Participants'
                            Accounts (see Section
                            13.4); 

                        

                

                
                  	 	
                          (3)

                        	
                          To
                            communicate with the Trustee and other responsible persons
                            with respect to
                            the crediting of Plan contributions, the disbursement
                            of Plan
                            distributions and other relevant matters;

                        

                

                
                  	 	
                          (4)

                        	
                          To
                            maintain all necessary records which may be required
                            for tax and other
                            administration purposes; 

                        

                

                
                  
                     

                  

                  
                    63

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	 	
                          (5)

                        	
                          To
                            furnish and to file all appropriate notices, reports
                            and other information
                            to Participants, Beneficiaries, the Employer, the Trustee
                            and government
                            agencies (as necessary); 

                        

                

                
                  	 	
                          (6)

                        	
                          To
                            answer questions Participants and Beneficiaries may have
                            relating to the
                            Plan and their benefits; 

                        

                

                
                  	 	
                          (7)

                        	
                          To
                            review and decide on claims for benefits under the Plan;
                            

                        

                

                
                  	 	
                          (8)

                        	
                          To
                            retain the services of other persons, including Investment
                            Managers,
                            attorneys, consultants, advisers and others, to assist
                            in the
                            administration of the plan; 

                        

                

                
                  	 	
                          (9)

                        	
                          To
                            correct any defect or error in the administration of
                            the Plan;
                            

                        

                

                
                  	 	
                          (10)

                        	
                          To
                            establish a "funding policy and method" for the Plan
                            for purposes of
                            ensuring the Plan is satisfying its financial objectives
                            and is able to
                            meet its liquidity needs; and 

                        

                

                
                  	 	
                          (11)

                        	
                          To
                            suspend contributions, including Section 401(k) Deferrals
                            and/or Employee
                            After-Tax Contributions, on behalf of any or all Highly
                            Compensated
                            Employees, if the Plan Administrator reasonably believes
                            that such
                            contributions will cause the Plan to discriminate in
                            favor of Highly
                            Compensated Employees. See Sections 17.2(e) and 17.3(e).
                            

                        

                

                
                  	
                          11.3

                        	
                          Employer
                            Responsibilities. The Employer will provide in a timely
                            manner all
                            appropriate information necessary for the Plan Administrator
                            to perform
                            its duties. This information includes, but is not limited
                            to, Participant
                            compensation data, Employee employment, service and termination
                            information, and other information the Plan Administrator
                            may require. The
                            Plan Administrator may rely on the accuracy of any information
                            and data
                            provided by the Employer. 

                        

                

                 

                The
                  Employer will provide to the Trustee written notification of the
                  appointment of
                  any person or persons as Plan Administrator, Investment Manager,
                  or other Plan
                  fiduciary, and the names, titles and authorities of any individuals
                  who are
                  authorized to act on behalf of such persons. The Trustee shall
                  be entitled to
                  rely upon such information until it receives written notice of
                  a change in such
                  appointments or authorizations. 

                 

                
                  	
                          11.4

                        	
                          Plan
                            Administration Expenses. All reasonable expenses related
                            to plan
                            administration will be paid from Plan assets, except
                            to the extent the
                            expenses are paid (or reimbursed) by the Employer. For
                            this purpose, Plan
                            expenses include all reasonable costs, charges and expenses
                            incurred by
                            the Trustee in connection with the administration of
                            the Trust (including
                            such reasonable compensation to the Trustee as may be
                            agreed upon from
                            time to time between the Employer or Plan Administrator
                            and the Trustee
                            and any fees for legal services rendered to the Trustee).
                            All reasonable
                            additional administrative expenses incurred to effect
                            investment elections
                            made by Participants and Beneficiaries under Section
                            13.5(c) shall be paid
                            from the Trust and, as elected by the Plan Administrator,
                            shall either be
                            charged (in accordance with such reasonable nondiscriminatory
                            rules as the
                            Plan Administrator deems appropriate under the circumstances)
                            to the
                            Account of the individual making such election or treated
                            as a general
                            expense of the Trust. All transaction-related expenses
                            incurred to effect
                            a specific investment for an individually-directed Account
                            (such as
                            brokerage commissions and other transfer expenses) shall,
                            as elected by
                            the Plan Administrator, either be paid from or otherwise
                            charged directly
                            to the Account of the individual providing such direction
                            or treated as a
                            general Trust expense. In addition, unless specifically
                            prohibited under
                            statute, regulation or other guidance of general applicability,
                            the Plan
                            Administrator may charge to the Account of an individual
                            Participant a
                            reasonable charge to offset the cost of making a distribution
                            to the
                            Participant, Beneficiary, or Alternate Payee. If liquid
                            assets of the
                            Trust are insufficient to cover the fees of the Trustee
                            or the Plan
                            Administrator, then Trust assets shall be liquidated
                            to the extent
                            necessary for such fees. In the event any part of the
                            Trust becomes
                            subject to tax, all taxes incurred will be paid from
                            the Trust.
                            

                        

                

                 

                
                  	
                          11.5

                        	
                          Qualified
                            Domestic Relations Orders (QDROs). 

                        

                

                 

                
                  	 	
                          (a)

                        	
                          In
                            general. The Plan Administrator must develop written
                            procedures for
                            determining whether a domestic relations order is a QDRO
                            and for
                            administering distributions under a QDRO. For this purpose,
                            the Plan
                            Administrator may use the default QDRO procedures set
                            forth in subsection
                            (h) below or may develop separate QDRO procedures.
                            

                        

                

                
                  	 	
                          (b)

                        	
                          Qualified
                            Domestic Relations Order (QDRO). A QDRO is a domestic
                            relations order that
                            creates or recognizes the existence of an Alternate Payee's
                            right to
                            receive, or assigns to an Alternate Payee the right to
                            receive, all or a
                            portion of the benefits payable with respect to a Participant
                            under the
                            Plan. (See Code ?414(p).) The QDRO must contain certain
                            information and
                            meet other requirements described in this Section 11.5.
                            

                        

                

                
                  
                     

                  

                  
                    64

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	 	
                          (c)

                        	
                          Recognition
                            as a QDRO. To be recognized as a QDRO, an order must
                            be a "domestic
                            relations order" that relates to the provision of child
                            support, alimony
                            payments, or marital property rights for the benefit
                            of an Alternate
                            Payee. The Plan Administrator is not required to determine
                            whether the
                            court or agency issuing the domestic relations order
                            had jurisdiction to
                            issue an order, whether state law is correctly applied
                            in the order,
                            whether service was properly made on the parties, or
                            whether an individual
                            identified in an order as an Alternate Payee is a proper
                            Alternate Payee
                            under state law. 

                        

                

                
                  	 	
                          (1)

                        	
                          Domestic
                            relations order. A domestic relations order is a judgment,
                            decree, or
                            order (including the approval of a property settlement)
                            that is made
                            pursuant to state domestic relations law (including community
                            property
                            law). 

                        

                

                
                  	 	
                          (2)

                        	
                          Alternate
                            Payee. An Alternate Payee must be a spouse, former spouse,
                            child, or other
                            dependent of a Participant. 

                        

                

                (d) Contents
                  of QDRO. A QDRO must contain the following information: 

                
                  	 	
                          (1)

                        	
                          the
                            name and last known mailing address of the Participant
                            and each Alternate
                            Payee; 

                        

                

                
                  	 	
                          (2)

                        	
                          the
                            name of each plan to which the order applies;

                        

                

                
                  	 	
                          (3)

                        	
                          the
                            dollar amount or percentage (or the method of determining
                            the amount or
                            percentage) of the benefit to be paid to the Alternate
                            Payee; and
                            

                        

                

                
                  	 	
                          (4)

                        	
                          the
                            number of payments or time period to which the order
                            applies.
                            

                        

                

                (e) Impermissible
                  QDRO provisions. 

                
                  	 	
                          (1)

                        	
                          The
                            order must not require the Plan to provide an Alternate
                            Payee or
                            Participant with any type or form of benefit, or any
                            option, not otherwise
                            provided under the Plan; 

                        

                

                
                  	 	
                          (2)

                        	
                          The
                            order must not require the Plan to provide for increased
                            benefits
                            (determined on the basis of actuarial value);

                        

                

                
                  	 	
                          (3)

                        	
                          The
                            order must not require the Plan to pay benefits to an
                            Alternate Payee that
                            are required to be paid to another Alternate Payee under
                            another order
                            previously determined to be a QDRO; and

                        

                

                
                  	 	
                          (4)

                        	
                          The
                            order must not require the Plan to pay benefits to an
                            Alternate Payee in
                            the form of a Qualified Joint and Survivor Annuity for
                            the lives of the
                            Alternate Payee and his or her subsequent spouse.
                            

                        

                

                
                  	 	
                          (f)

                        	
                          Immediate
                            distribution to Alternate Payee. Even if a Participant
                            is not eligible to
                            receive an immediate distribution from the Plan, an Alternate
                            Payee may
                            receive a QDRO benefit immediately in a lump sum, provided
                            such
                            distribution is consistent with the QDRO provisions.
                            

                        

                

                
                  	 	
                          (g)

                        	
                          No
                            fee for QDRO determination. The Plan Administrator shall
                            not condition the
                            making of a QDRO determination on the payment of a fee
                            by a Participant or
                            an Alternate Payee (either directly or as a charge against
                            the
                            Participant's Account). 

                        

                

                
                  	 	
                          (h)

                        	
                          Default
                            QDRO procedure. If the Plan Administrator chooses this
                            default QDRO
                            procedure or if the Plan Administrator does not establish
                            a separate QDRO
                            procedure, this Section 11.5(h) will apply as the procedure
                            the Plan
                            Administrator will use to determine whether a domestic
                            relations order is
                            a QDRO. This default QDRO procedure incorporates the
                            requirements set
                            forth under Sections 11.5(a) through (g).

                        

                

                
                  	 	
                          (1)

                        	
                          Access
                            to information. The Plan Administrator will provide access
                            to Plan and
                            Participant benefit information sufficient for a prospective
                            Alternate
                            Payee to prepare a QDRO. Such information might include
                            the summary plan
                            description, other relevant plan documents, and a statement
                            of the
                            Participant's benefit entitlements. The disclosure of
                            this information is
                            conditioned on the prospective Alternate Payee providing
                            to the Plan
                            Administrator information sufficient to reasonably establish
                            that the
                            disclosure request is being made in connection with a
                            domestic relations
                            order. 

                        

                

                
                  	 	
                          (2)

                        	
                          Notifications
                            to Participant and Alternate Payee. The Plan Administrator
                            will promptly
                            notify the affected Participant and each Alternate Payee
                            named in the
                            domestic relations order of the receipt of the order.
                            The Plan
                            Administrator will send the notification to the

                        

                

                
                  
                     

                  

                  
                    65

                    
                      

                    

                  

                  
                     

                  

                

                

                address
                  included in the domestic relations order. Along with the notification,
                  the Plan
                  Administrator will provide a copy of the Plan's procedures for
                  determining
                  whether a domestic relations order is a QDRO. 

                 

                
                  	 	
                          (3)

                        	
                          Alternate
                            Payee representative. The prospective Alternate Payee
                            may designate a
                            representative to receive copies of notices and Plan
                            information that are
                            sent to the Alternate Payee with respect to the domestic
                            relations order.
                            

                        

                

                
                  	 	
                          (4)

                        	
                          Evaluation
                            of domestic relations order. Within a reasonable period
                            of time, the Plan
                            Administrator will evaluate the domestic relations order
                            to determine
                            whether it is a QDRO. A reasonable period will depend
                            on the specific
                            circumstances. The domestic relations order must contain
                            the information
                            described in Section 11.5(c). If the order is only deficient
                            in a minor
                            respect, the Plan Administrator may supplement information
                            in the order
                            from information within the Plan Administrator's control
                            or through
                            communication with the prospective Alternate Payee.
                            

                        

                

                
                  	 	
                          (i)

                        	
                          Separate
                            accounting. Upon receipt of a domestic relations order,
                            the Plan
                            Administrator will separately account for and preserve
                            the amounts that
                            would be payable to an Alternate Payee until a determination
                            is made with
                            respect to the status of the order. During the period
                            in which the status
                            of the order is being determined, the Plan Administrator
                            will take
                            whatever steps are necessary to ensure that amounts that
                            would be payable
                            to the Alternate Payee, if the order were a QDRO, are
                            not distributed to
                            the Participant or any other person. The separate accounting
                            requirement
                            may be satisfied, at the Plan Administrator's discretion,
                            by a segregation
                            of the assets that are subject to separate accounting.
                            

                        

                

                
                  	 	
                          (ii)

                        	
                          Separate
                            accounting until the end of "18 month period." The Plan
                            Administrator will
                            continue to separately account for amounts that are payable
                            under the QDRO
                            until the end of an "18-month period." The "18-month
                            period" will begin on
                            the first date following the Plan's receipt of the order
                            upon which a
                            payment would be required to be made to an Alternate
                            Payee under the
                            order. If, within the "18-month period," the Plan Administrator
                            determines
                            that the order is a QDRO, the Plan Administrator must
                            pay the Alternate
                            Payee in accordance with the terms of the QDRO. If, however,
                            the Plan
                            Administrator determines within the "18-month period"
                            that the order is
                            not a QDRO, or if the status of the order is not resolved
                            by the end of
                            the "18-month period," the Plan Administrator may pay
                            out the amounts
                            otherwise payable under the order to the person or persons
                            who would have
                            been entitled to such amounts if there had been no order.
                            If the order is
                            later determined to be a QDRO, the order will apply only
                            prospectively;
                            that is, the Alternate Payee will be entitled only to
                            amounts payable
                            under the order after the subsequent determination.
                            

                        

                

                
                  	 	
                          (iii)

                        	
                          Preliminary
                            review. The Plan Administrator will perform a preliminary
                            review of the
                            domestic relations order to determine if it is a QDRO.
                            If this preliminary
                            review indicates the order is deficient in some manner,
                            the Plan
                            Administrator will allow the parties to attempt to correct
                            any deficiency
                            before issuing a final decision on the domestic relations
                            order. The
                            ability to correct is limited to a reasonable period
                            of time.
                            

                        

                

                 

                
                  	 	
                          (iv)

                        	
                          Notification
                            of determination. The Plan Administrator will notify
                            in writing the
                            Participant and each Alternate Payee of the Plan Administrator's
                            decision
                            as to whether a domestic relations order is a QDRO. In
                            the case of a
                            determination that an order is not a QDRO, the written
                            notice will contain
                            the following information: 

                        

                

                 

                
                  	 	
                          (A)

                        	
                          references
                            to the Plan provisions on which the Plan Administrator
                            based its decision;
                            

                        

                

                
                  	 	
                          (B)

                        	
                          an
                            explanation of any time limits that apply to rights available
                            to the
                            parties under the Plan (such as the duration of any protective
                            actions the
                            Plan Administrator will take); and 

                        

                

                
                  	 	
                          (C)

                        	
                          a
                            description of any additional material, information,
                            or modifications
                            necessary for the order to be a QDRO and an explanation
                            of why such
                            material, information, or modifications are necessary.
                            

                        

                

                
                  
                     

                  

                  
                    66

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	 	
                          (v)

                        	
                          Treatment
                            of Alternate Payee. If an order is accepted as a QDRO,
                            the Plan
                            Administrator will act in accordance with the terms of
                            the QDRO as if it
                            were a part of the Plan. An Alternate Payee will be considered
                            a
                            Beneficiary under the Plan and be afforded the same rights
                            as a
                            Beneficiary. The Plan Administrator will provide any
                            appropriate
                            disclosure information relating to the Plan to the Alternate
                            Payee.
                            

                        

                

                 

                
                  	
                          11.6

                        	
                          Claims
                            Procedure. Unless the Plan uses the default claims procedure
                            under
                            subsection (e) below, the Plan Administrator shall establish
                            a procedure
                            for benefit claims consistent with the requirements of
                            ERISA Reg.
                            ?2560.503-1. The Plan Administrator is authorized to
                            conduct an
                            examination of the relevant facts to determine the merits
                            of a
                            Participant's or Beneficiary's claim for Plan benefits.
                            The claims
                            procedure must incorporate the following guidelines:
                            

                        

                

                 

                
                  	 	
                          (a)

                        	
                          Filing
                            a claim. The claims procedure will set forth a reasonable
                            means for a
                            Participant or Beneficiary to file a claim for benefits
                            under the Plan.
                            

                        

                

                
                  	 	
                          (b)

                        	
                          Notification
                            of Plan Administrator's decision. The Plan Administrator
                            must provide a
                            claimant with written notification of the Plan Administrator's
                            decision
                            relating to a claim within a reasonable period of time
                            (not more than 90
                            days unless special circumstances require an extension
                            to process the
                            claim) after the claim was filed. If the claim is denied,
                            the notification
                            must set forth the reasons for the denial, specific reference
                            to pertinent
                            Plan provisions on which the denial is based, a description
                            of any
                            additional information necessary for the claimant to
                            perfect the claim,
                            and the steps the claimant must take to submit the claim
                            for review.
                            

                        

                

                
                  	 	
                          (c)

                        	
                          Review
                            procedure. The claims procedure will provide a claimant
                            a reasonable
                            opportunity to have a full and fair review of a denied
                            claim. Such
                            procedure shall allow a review upon a written application,
                            for the
                            claimant to review pertinent documents, and to allow
                            the claimant to
                            submit written comments to the Plan Administrator. The
                            procedure may
                            establish a limited period (not less than 60 days after
                            the claimant
                            receives written notification of the denial of the claim)
                            for the claimant
                            to request a review of the claim denial.

                        

                

                
                  	 	
                          (d)

                        	
                          Decision
                            on review. If a claimant requests a review, the Plan
                            Administrator must
                            respond promptly to the request. Unless special circumstances
                            exist (such
                            as the need for a hearing), the Plan Administrator must
                            respond in writing
                            within 60 days of the date the claimant submitted the
                            review application.
                            The response must explain the Plan Administrator's decision
                            on review.
                            

                        

                

                
                  	 	
                          (e)

                        	
                          Default
                            claims procedure. If the Plan Administrator chooses this
                            default claims
                            procedure or if the Plan Administrator does not establish
                            a separate
                            claims procedure, the following will apply.

                        

                

                
                  	 	
                          (1)

                        	
                          A
                            person may submit to the Plan Administrator a written
                            claim for benefits
                            under the Plan. 

                        

                

                
                  	 	
                          (2)

                        	
                          The
                            Plan Administrator will evaluate the claim to determine
                            if benefits are
                            payable to the Participant or Beneficiary under the terms
                            of the Plan. The
                            Plan Administrator may solicit additional information
                            from the claimant if
                            necessary to evaluate the claim. 

                        

                

                
                  	 	
                          (3)

                        	
                          If
                            the Plan Administrator determines the claim is valid,
                            the Participant or
                            Beneficiary will receive in writing from the Plan Administrator
                            a
                            statement describing the amount of benefit, the method
                            or methods of
                            payment, the timing of distributions and other information
                            relevant to the
                            payment of the benefit. 

                        

                

                
                  	 	
                          (4)

                        	
                          If
                            the Plan Administrator denies all or any portion of the
                            claim, the
                            claimant will receive, within 90 days after receipt of
                            the claim form, a
                            written explanation setting forth the reasons for the
                            denial, specific
                            reference to pertinent Plan provisions on which the denial
                            is based, a
                            description of any additional information necessary for
                            the claimant to
                            perfect the claim, and the steps the claimant must take
                            to submit the
                            claim for review. 

                        

                

                
                  	 	
                          (5)

                        	
                          The
                            claimant has 60 days from the date the claimant received
                            the denial of
                            claim to appeal the adverse decision of the Plan Administrator.
                            The
                            claimant may review pertinent documents and submit written
                            comments to the
                            Plan Administrator. The Plan Administrator will submit
                            all relevant
                            documentation to the Employer. The Employer may hold
                            a hearing or seek
                            additional information from the claimant and the Plan
                            Administrator.
                            

                        

                

                
                  	 	
                          (6)

                        	
                          Within
                            60 days (or such longer period due to the circumstances)
                            of the request
                            for review, the Employer will render a written decision
                            on the claimant's
                            appeal. The Employer shall explain the decision, in terms
                            that are
                            understandable to the claimant and by specific references
                            to the Plan
                            document provisions. 

                        

                

                
                  
                     

                  

                  
                    67

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	
                          11.7
                            

                        	
                          Operational
                            Rules for Short Plan Years. The following operational
                            rules apply if the
                            Plan has a Short Plan Year. A Short Plan Year is any
                            Plan Year that is
                            less than a 12-month period, either because of the amendment
                            of the Plan
                            Year, or because the Effective Date of a new Plan is
                            less than 12 months
                            prior to the end of the first Plan Year.

                        

                

                 

                
                  	 	
                          (a)

                        	
                          If
                            the Plan is amended to create a Short Plan Year, and
                            an Eligibility
                            Computation Period or Vesting Computation Period is based
                            on the Plan
                            Year, the applicable computation period begins on the
                            first day of the
                            Short Plan Year, but such period ends on the day which
                            is 12 months from
                            the first day of such Short Plan Year. Thus, the computation
                            period that
                            begins on the first day of the Short Plan Year overlaps
                            with the
                            computation period that starts on the first day of the
                            next Plan Year.
                            This rule applies only to an Employee who has at least
                            one Hour of Service
                            during the Short Plan Year. 

                        

                

                If
                  a Plan
                  has an initial Short Plan Year, the rule in the above paragraph
                  applies only for
                  purposes of determining an Employee's Vesting Computation Period
                  and only if the
                  Employer elects under Part 6, #20.a. of the Agreement [Part 6,
                  #38.a. of the
                  Profit Sharing/401(k) Agreement] to exclude service earned prior
                  to the adoption
                  of the Plan. For eligibility and vesting (where service prior to
                  the adoption of
                  the Plan is not ignored), if the Eligibility Computation Period
                  or Vesting
                  Computation Period is based on the Plan Year, the applicable computation
                  period
                  will be determined on the basis of the Plan's normal Plan Year,
                  without regard
                  to the initial short Plan Year. 

                
                  	 	
                          (b)

                        	
                          If
                            Employer Contributions are allocated for a Short Plan
                            Year, any allocation
                            condition under Part 4 of the Agreement that requires
                            an Eligible
                            Participant to complete a specified number of Hours of
                            Service to receive
                            an allocation of such Employer Contributions will not
                            be prorated as a
                            result of such Short Plan Year unless otherwise specified
                            in Part 4 of the
                            Agreement. 

                        

                

                
                  	 	
                          (c)

                        	
                          If
                            the Permitted Disparity Method is used to allocate any
                            Employer
                            Contributions made for a Short Plan Year, the Integration
                            Level will be
                            prorated to reflect the number of months (or partial
                            months) included in
                            the Short Plan Year. 

                        

                

                
                  	 	
                          (d)

                        	
                          The
                            Compensation Dollar Limitation, as defined in Section
                            22.32, will be
                            prorated to reflect the number of months (or partial
                            months) included in
                            the Short Plan Year unless the compensation used for
                            such Short Plan Year
                            is a period of 12 months. 

                        

                

                In
                  all
                  other respects, the Plan shall be operated for the Short Plan Year
                  in the same
                  manner as for a 12-month Plan Year, unless the context requires
                  otherwise. If
                  the terms of the Plan are ambiguous with respect to the operation
                  of the Plan
                  for a Short Plan Year, the Plan Administrator has the authority
                  to make a final
                  determination on the proper interpretation of the Plan. 

                 

                
                  	
                          11.8

                        	
                          Operational
                            Rules for Related Employer Groups. If an Employer has
                            one or more Related
                            Employers, the Employer and such Related Employer(s)
                            constitute a Related
                            Employer group. In such case, the following rules apply
                            to the operation
                            of the Plan. 

                        

                

                 

                
                  	 	
                          (a)

                        	
                          If
                            the term "Employer" is used in the context of administrative
                            functions
                            necessary to the operation, establishment, maintenance,
                            or termination of
                            the Plan, only the Employer executing the Signature Page
                            of the Agreement,
                            and any Co-Sponsor of the Plan, is treated as the Employer.
                            

                        

                

                
                  	 	
                          (b)

                        	
                          Hours
                            of Service are determined by treating all members of
                            the Related Employer
                            group as the Employer. 

                        

                

                
                  	 	
                          (c)

                        	
                          The
                            term Excluded Employee is determined by treating all
                            members of the
                            Related Employer group as the Employer, except as specifically
                            provided in
                            the Plan. 

                        

                

                
                  	 	
                          (d)

                        	
                          Compensation
                            is determined by treating all members of the Related
                            Employer group as the
                            Employer, except as specifically provided in the Plan.
                            

                        

                

                
                  	 	
                          (e)

                        	
                          An
                            Employee is not treated as separated from service or
                            terminated from
                            employment if the Employee is employed by any member
                            of the Related
                            Employer group. 

                        

                

                
                  	 	
                          (f)

                        	
                          The
                            Annual Additions Limitation described in Article 7 and
                            the Top-Heavy Plan
                            rules described in Article 16 are applied by treating
                            all members of the
                            Related Employer group as the Employer.

                        

                

                In
                  all
                  other contexts, the term "Employer" generally means a reference
                  to all members
                  of the Related Employer group, unless the context requires otherwise.
                  If the
                  terms of the Plan are ambiguous with respect to the treatment of
                  the Related
                  Employer group as the Employer, the Plan Administrator has the
                  authority to make
                  a final determination on the proper interpretation of the Plan.

                 

                
                  
                     

                  

                  
                    68

                    
                      

                    

                  

                  
                     

                  

                

                

                ARTICLE
                  12 

                 

                TRUST
                  PROVISIONS 

                 

                This
                  Article sets forth the creation of the Plan's Trust (or, in the
                  case of an
                  amendment of the Plan, the amended terms of the Trust) and the
                  duties and
                  responsibilities of the Trustee under the Plan. By executing the
                  Trustee
                  Declaration under the Agreement, the Trustee agrees to be bound
                  by the duties,
                  responsibilities and liabilities imposed on the Trustee under the
                  Plan and to
                  act in accordance with the terms of this Plan. The Employer may
                  act as Trustee
                  under the Plan by executing the Trustee Declaration. 

                 

                
                  	
                          12.1

                        	
                          Creation
                            of Trust. By adopting this Plan, the Employer creates
                            a Trust to hold the
                            assets of the Plan (or, in the event that this Plan document
                            represents an
                            amendment of the Plan, the Employer hereby amends the
                            terms of the Trust
                            maintained in connection with the Plan). The Trustee
                            is the owner of the
                            Plan assets held by the Trust. The Trustee is to hold
                            the Plan assets for
                            the exclusive benefit of Plan Participants and Beneficiaries.
                            Plan
                            Participants and Beneficiaries do not have ownership
                            interests in the
                            assets held by the Trust. 

                        

                

                 

                
                  	
                          12.2
                            

                        	
                          Trustee.
                            The Trustee identified in the Trustee Declaration under
                            the Agreement
                            shall act either as a Discretionary Trustee or as a Directed
                            Trustee, as
                            identified under the Agreement. 

                        

                

                 

                
                  	 	
                          (a)
                            

                        	
                          Discretionary
                            Trustee. A Trustee is a Discretionary Trustee to the
                            extent the Trustee
                            has exclusive authority and discretion with respect to
                            the investment,
                            management or control of Plan assets. Notwithstanding
                            a Trustee's
                            designation as a Discretionary Trustee, a Trustee's discretion
                            is limited,
                            and the Trustee shall be considered a Directed Trustee,
                            to the extent the
                            Trustee is subject to the direction of the Plan Administrator,
                            the
                            Employer, a properly appointed Investment Manager, or
                            a Named Fiduciary
                            under an agreement between the Plan Administrator and
                            the Trustee. A
                            Trustee also is considered a Directed Trustee to the
                            extent the Trustee is
                            subject to investment direction of Plan Participants.
                            (See Section 13.5(c)
                            for a discussion of the Trustee's responsibilities with
                            regard to
                            Participant-directed investments.) 

                        

                

                
                  	 	
                          (b)
                            

                        	
                          Directed
                            Trustee. A Trustee is a Directed Trustee with respect
                            to the investment of
                            Plan assets to the extent the Trustee is subject to the
                            direction of the
                            Plan Administrator, the Employer, a properly appointed
                            Investment Manager,
                            a Named Fiduciary, or Plan Participant. To the extent
                            the Trustee is a
                            Directed Trustee, the Trustee does not have any discretionary
                            authority
                            with respect to the investment of Plan assets. In addition,
                            the Trustee is
                            not responsible for the propriety of any directed investment
                            made pursuant
                            to this Section and shall not be required to consult
                            or advise the
                            Employer regarding the investment quality of any directed
                            investment held
                            under the Plan. 

                        

                

                The
                  Trustee shall be advised in writing regarding the retention of
                  investment powers
                  by the Employer or the appointment of an Investment Manager or
                  other Named
                  Fiduciary with power to direct the investment of Plan assets. Any
                  such
                  delegation of investment powers will remain in force until such
                  delegation is
                  revoked or amended in writing. The Employer is deemed to have retained
                  investment powers under this subsection to the extent the Employer
                  directs the
                  investment of Participant Accounts for which affirmative investment
                  direction
                  has not been received pursuant to Section 13.5(c). 

                 

                The
                  Employer is a Named Fiduciary for investment purposes if the Employer
                  directs
                  investments pursuant to this subsection. Any investment direction
                  shall be made
                  in writing by the Employer, Investment Manager, or Named Fiduciary,
                  as
                  applicable. A Directed Trustee must act solely in accordance with
                  the direction
                  of the Plan Administrator, the Employer, any employees or agents
                  of the
                  Employer, a properly appointed Investment Manager or other fiduciary
                  of the
                  Plan, a Named Fiduciary, or Plan Participants. (See Section 13.5(c)
                  for a
                  discussion of the Trustee's responsibilities with regard to Participant
                  directed
                  investments.) 

                 

                The
                  Employer may direct the Trustee to invest in any media in which
                  the Trustee may
                  invest, as described in Section 12.4. However, the Employer may
                  not borrow from
                  the Trust or pledge any of the assets of the Trust as security
                  for a loan to
                  itself; buy property or assets from or sell property or assets
                  to the Trust;
                  charge any fee for services rendered to the Trust; or receive any
                  services from
                  the Trust on a preferential basis. 

                 

                
                  	
                          12.3

                        	
                          Trustee's
                            Responsibilities Regarding Administration of Trust. This
                            Section outlines
                            the Trustee's powers, rights and duties under the Plan
                            with respect to the
                            administration of the investments held in the Plan. The
                            Trustee's
                            administrative duties are limited to those described
                            in this Section 12.3;
                            the Employer is responsible for any other administrative
                            duties required
                            under the Plan or by applicable law.

                        

                

                 

                
                  	 	
                          (a)

                        	
                          The
                            Trustee will receive all contributions made under the
                            terms of the Plan.
                            The Trustee is not obligated in any manner to ensure
                            that such
                            contributions are correct in amount or that such
                            

                        

                

                 

                
                  
                     

                  

                  
                    69

                    
                      

                    

                  

                  
                     

                  

                

                

                contributions
                  comply with the terms of the Plan, the Code or ERISA. In addition,
                  the Trustee
                  is under no obligation to request that the Employer make contributions
                  to the
                  Plan. The Trustee is not liable for the manner in which such amounts
                  are
                  deposited or the allocation between Participant's Accounts, to
                  the extent the
                  Trustee follows the written direction of the Plan Administrator
                  or Employer.

                 

                
                  	 	
                          (b)

                        	
                          The
                            Trustee will make distributions from the Trust in accordance
                            with the
                            written directions of the Plan Administrator or other
                            authorized
                            representative. To the extent the Trustee follows such
                            written direction,
                            the Trustee is not obligated in any manner to ensure
                            a distribution
                            complies with the terms of the Plan, that a Participant
                            or Beneficiary is
                            entitled to such a distribution, or that the amount distributed
                            is proper
                            under the terms of the Plan. If there is a dispute as
                            to a payment from
                            the Trust, the Trustee may decline to make payment of
                            such amounts until
                            the proper payment of such amounts is determined by a
                            court of competent
                            jurisdiction, or the Trustee has been indemnified to
                            its satisfaction.
                            

                        

                

                
                  	 	
                          (c)

                        	
                          The
                            Trustee may employ agents, attorneys, accountants and
                            other third parties
                            to provide counsel on behalf of the Plan, where the Trustee
                            deems
                            advisable. The Trustee may reimburse such persons from
                            the Trust for
                            reasonable expenses and compensation incurred as a result
                            of such
                            employment. The Trustee shall not be liable for the actions
                            of such
                            persons, provided the Trustee acted prudently in the
                            employment and
                            retention of such persons. In addition, the Trustee will
                            not be liable for
                            any actions taken as a result of good faith reliance
                            on the advice of such
                            persons. 

                        

                

                
                  	
                          12.4
                            

                        	
                          Trustee's
                            Responsibility Regarding Investment of Plan Assets.
                            

                        

                

                 

                In
                  addition to the powers, rights and duties enumerated under this
                  Section, the
                  Trustee has whatever powers are necessary to carry out its duties
                  in a prudent
                  manner. The Trustee's powers, rights and duties may be supplemented
                  or limited
                  by a separate trust agreement, investment policy, funding agreement,
                  or other
                  binding document entered into between the Trustee and the Plan
                  Administrator
                  which designates the Trustee's responsibilities with respect to
                  the Plan. A
                  separate trust agreement must be consistent with the terms of this
                  Plan and must
                  comply with all qualification requirements under the Code and regulations.
                  To
                  the extent the exercise of any power, right or duty is subject
                  to discretion,
                  such exercise by a Directed Trustee must be made at the direction
                  of the Plan
                  Administrator, the Employer, an Investment Manager, a Named Fiduciary,
                  or Plan
                  Participant. 

                 

                
                  	 	
                          (a)

                        	
                          The
                            Trustee shall be responsible for the safekeeping of the
                            assets of the
                            Trust in accordance with the provisions of this Plan.
                            

                        

                

                
                  	 	
                          (b)

                        	
                          The
                            Trustee may invest, manage and control the Plan assets
                            in a manner that is
                            consistent with the Plan's funding policy and investment
                            objectives. The
                            Trustee may invest in any investment, as authorized under
                            Section 13.5,
                            which the Trustee deems advisable and prudent, subject
                            to the proper
                            written direction of the Plan Administrator, the Employer,
                            a properly
                            appointed Investment Manager, a Named Fiduciary or a
                            Plan Participant. The
                            Trustee is not liable for the investment of Plan assets
                            to the extent the
                            Trustee is following the proper direction of the Plan
                            Administrator, the
                            Employer, a Participant, an Investment Manager, or other
                            person or persons
                            duly appointed by the Employer to provide investment
                            direction. In
                            addition, the Trustee does not guarantee the Trust in
                            any manner against
                            investment loss or depreciation in asset value, or guarantee
                            the adequacy
                            of the Trust to meet and discharge any or all liabilities
                            of the Plan.
                            

                        

                

                
                  	 	
                          (c)

                        	
                          The
                            Trustee may retain such portion of the Plan assets in
                            cash or cash
                            balances as the Trustee may, from time to time, deem
                            to be in the best
                            interests of the Plan, without liability for interest
                            thereon.
                            

                        

                

                
                  	 	
                          (d)

                        	
                          The
                            Trustee may collect and receive any and all moneys and
                            other property due
                            the Plan and to settle, compromise, or submit to arbitration
                            any claims,
                            debts, or damages with respect to the Plan, and to commence
                            or defend on
                            behalf of the Plan any lawsuit, or other legal or administrative
                            proceedings. 

                        

                

                
                  	 	
                          (e)

                        	
                          The
                            Trustee may hold any securities or other property in
                            the name of the
                            Trustee or in the name of the Trustee's nominee, and
                            may hold any
                            investments in bearer form, provided the books and records
                            of the Trustee
                            at all times show such investment to be part of the Trust.
                            

                        

                

                
                  	 	
                          (f)

                        	
                          The
                            Trustee may exercise any of the powers of an individual
                            owner with respect
                            to stocks, bonds, securities or other property, including
                            the right to
                            vote upon such stocks, bonds or securities; to give general
                            or special
                            proxies or powers of attorney; to exercise or sell any
                            conversion
                            privileges, subscription rights, or other options; to
                            participate in
                            corporate reorganizations, mergers, consolidations, or
                            other changes
                            affecting corporate securities (including those in which
                            it or its
                            affiliates are interested as Trustee); and to make any
                            incidental payments
                            in connection with such 

                        

                

                
                  
                     

                  

                  
                    70

                    
                      

                    

                  

                  
                     

                  

                

                

                stocks,
                  bonds, securities or other property. Unless specifically agreed
                  upon in writing
                  between the Trustee and the Employer, the Trustee shall not have
                  the power or
                  responsibility to vote proxies with respect to any securities of
                  the Employer or
                  a Related Employer or with respect to any Plan assets that are
                  subject to the
                  investment direction of the Employer or for which the power to
                  manage, acquire,
                  or dispose of such Plan assets has been delegated by the Employer
                  to one or more
                  Investment Managers or Named Fiduciaries in accordance with ERISA
                  ?403. With
                  respect to the voting of Employer securities, or in the event of
                  any tender or
                  other offer with respect to shares of Employer securities held
                  in the Trust, the
                  Trustee will follow the direction of the Employer or other responsible
                  fiduciary
                  or, to the extent voting and similar rights have been passed through
                  to
                  Participants, of each Participant with respect to shares allocated
                  to his/her
                  Account. 

                 

                
                  	 	
                          (g)

                        	
                          The
                            Trustee may borrow or raise money on behalf of the Plan
                            in such amount,
                            and upon such terms and conditions, as the Trustee deems
                            advisable. The
                            Trustee may issue a promissory note as Trustee to secure
                            the repayment of
                            such amounts and may pledge all, or any part, of the
                            Trust as security.
                            

                        

                

                
                  	 	
                          (h)

                        	
                          The
                            Trustee, upon the written direction of the Plan Administrator,
                            is
                            authorized to enter into a transfer agreement with the
                            Trustee of another
                            qualified retirement plan and to accept a transfer of
                            assets from such
                            retirement plan on behalf of any Employee of the Employer.
                            The Trustee is
                            also authorized, upon the written direction of the Plan
                            Administrator, to
                            transfer some or all of a Participant's vested Account
                            Balance to another
                            qualified retirement plan on behalf of such Participant.
                            A transfer
                            agreement entered into by the Trustee does not affect
                            the Plan's status as
                            a Prototype Plan. 

                        

                

                
                  	 	
                          (i)

                        	
                          The
                            Trustee is authorized to execute, acknowledge and deliver
                            all documents of
                            transfer and conveyance, receipts, releases, and any
                            other instruments
                            that the Trustee deems necessary or appropriate to carry
                            out its powers,
                            rights and duties hereunder. 

                        

                

                
                  	 	
                          (j)

                        	
                          If
                            the Employer maintains more than one Plan, the assets
                            of such Plans may be
                            commingled for investment purposes. The Trustee must
                            separately account
                            for the assets of each Plan. A commingling of assets,
                            as described in this
                            paragraph, does not cause the Trusts maintained with
                            respect to the
                            Employer's Plans to be treated as a single Trust, except
                            as provided in a
                            separate document authorized in the first paragraph of
                            this Section 12.4.
                            

                        

                

                
                  	 	
                          (k)

                        	
                          The
                            Trustee is authorized to invest Plan assets in a common/collective
                            trust
                            fund, or in a group trust fund that satisfies the requirements
                            of IRS
                            Revenue Ruling 81-100. All of the terms and provisions
                            of any such
                            common/collective trust fund or group trust into which
                            Plan assets are
                            invested are incorporated by reference into the provisions
                            of the Trust
                            for this Plan. 

                        

                

                
                  	 	
                          (l)

                        	
                          If
                            the Trustee is a bank or similar financial institution,
                            the Trustee is
                            authorized to invest in any type of deposit of the Trustee
                            (including its
                            own money market fund) at a reasonable rate of interest.
                            

                        

                

                
                  	 	
                          (m)

                        	
                          The
                            Trustee must be bonded as required by applicable law.
                            The bonding
                            requirements shall not apply to a bank, insurance company,
                            or similar
                            financial institution that satisfies the requirements
                            of ?412(a)(2) of
                            ERISA. 

                        

                

                
                  	
                          12.5
                            

                        	
                          More
                            than One Person as Trustee. If the Plan has more than
                            one person acting as
                            Trustee, the Trustees may allocate the Trustee responsibilities
                            by mutual
                            agreement and Trustee decisions will be made by a majority
                            vote (unless
                            otherwise agreed to by the Trustees) or as otherwise
                            provided in a
                            separate trust agreement or other binding document.
                            

                        

                

                 

                
                  	
                          12.6

                        	
                          Annual
                            Valuation. The Plan assets will be valued at least on
                            an annual basis. The
                            Employer may designate more frequent valuation dates
                            under Part 12,
                            #45.b.(2) of the Agreement [Part 12, #63.b.(2) of the
                            Profit
                            Sharing/401(k) Agreement]. Notwithstanding any election
                            under Part 12,
                            #45.b.(2) of the Agreement [Part 12, #63.b.(2) of the
                            Profit
                            Sharing/401(k) Agreement], the Trustee and Plan Administrator
                            may agree to
                            value the Trust on a more frequent basis, and/or to perform
                            an interim
                            valuation of the Trust pursuant to Section 13.2(a).
                            

                        

                

                 

                
                  	
                          12.7

                        	
                          Reporting
                            to Plan Administrator and Employer. Within ninety (90)
                            days following the
                            end of each Plan Year, and within ninety (90) days following
                            its removal
                            or resignation, the Trustee will file with the Employer
                            an accounting of
                            its administration of the Trust from the date of its
                            last accounting. The
                            accounting will include a statement of cash receipts,
                            disbursements and
                            other transactions effected by the Trustee since the
                            date of its last
                            accounting, and such further information as the Trustee
                            and/or Employer
                            deems appropriate. Upon receipt of such information,
                            the Employer must
                            promptly notify the Trustee of its approval or disapproval
                            of the
                            information. If the Employer does not provide a written
                            disapproval within
                            ninety (90) days following the receipt of the information,
                            including a
                            written description of the items in question, the Trustee
                            is forever
                            released and discharged from any liability with respect
                            to all matters
                            reflected in such information. 

                        

                

                 

                
                  
                     

                  

                  
                    71

                    
                      

                    

                  

                  
                     

                  

                

                

                The
                  Trustee shall have sixty (60) days following its receipt of a written
                  disapproval from the Employer to provide the Employer with a written
                  explanation
                  of the terms in question. If the Employer again disapproves of
                  the accounting,
                  the Trustee may file its accounting with a court of competent jurisdiction
                  for
                  audit and adjudication. 

                 

                All
                  assets contained in the Trust accounting will be shown at their
                  fair market
                  value as of the end of the Plan Year or as of the date of resignation
                  or
                  removal. The value of marketable investments shall be determined
                  using the most
                  recent price quoted on a national securities exchange or over-the-counter
                  market. The value of non-marketable securities shall, except as
                  provided
                  otherwise herein, be determined in the sole judgment of the Trustee,
                  which
                  determination shall be binding and conclusive. The value of investments
                  in
                  securities or obligations of the Employer in which there is no
                  market will be
                  determined by an independent appraiser at least once annually and
                  the Trustee
                  shall have no responsibility with respect to the valuation of such
                  assets.

                 

                
                  	
                          12.8
                            

                        	
                          Reasonable
                            Compensation. The Trustee shall be paid reasonable compensation
                            in an
                            amount agreed upon by the Plan Administrator and Trustee.
                            The Trustee also
                            will be reimbursed for any reasonable expenses or fees
                            incurred in its
                            function as Trustee. An individual Trustee who is already
                            receiving
                            full-time pay as an Employee of the Employer may not
                            receive any
                            additional compensation for services as Trustee. The
                            Plan will pay the
                            reasonable compensation and expenses incurred by the
                            Trustee, pursuant to
                            Section 11.4, unless the Employer pays such compensation
                            and expenses. Any
                            compensation or expense paid directly by the Employer
                            to the Trustee is
                            not an Employer Contribution to the Plan.

                        

                

                 

                
                  	
                          12.9

                        	
                          Resignation
                            and Removal of Trustee. The Trustee may resign at any
                            time by delivering
                            to the Employer a written notice of resignation at least
                            thirty (30) days
                            prior to the effective date of such resignation, unless
                            the Employer
                            consents in writing to a shorter notice period. The Employer
                            may remove
                            the Trustee at any time, with or without cause, by delivering
                            written
                            notice to the Trustee at least 30 days prior to the effective
                            date of such
                            removal. The Employer may remove the Trustee upon a shorter
                            written notice
                            period if the Employer reasonably determines such shorter
                            period is
                            necessary to protect Plan assets. Upon the resignation,
                            removal, death or
                            incapacity of a Trustee, the Employer may appoint a successor
                            Trustee
                            which, upon accepting such appointment, will have all
                            the powers, rights
                            and duties conferred upon the preceding Trustee. In the
                            event there is a
                            period of time following the effective date of a Trustee's
                            removal or
                            resignation before a successor Trustee is appointed,
                            the Employer is
                            deemed to be the Trustee. During such period, the Trust
                            continues to be in
                            existence and legally enforceable, and the assets of
                            the Plan shall
                            continue to be protected by the provisions of the Trust.
                            

                        

                

                 

                
                  	
                          12.10

                        	
                          Indemnification
                            of Trustee. Except to the extent that it is judicially
                            determined that the
                            Trustee has acted with gross negligence or willful misconduct,
                            the
                            Employer shall indemnify the Trustee (whether or not
                            the Trustee has
                            resigned or been removed) against any liabilities, losses,
                            damages, and
                            expenses, including attorney, accountant, and other advisory
                            fees,
                            incurred as a result of: 

                        

                

                 

                
                  	 	
                          (a)

                        	
                          any
                            action of the Trustee taken in good faith in accordance
                            with any
                            information, instruction, direction, or opinion given
                            to the Trustee by
                            the Employer, the Plan Administrator, Investment Manager,
                            Named Fiduciary
                            or legal counsel of the Employer, or any person or entity
                            appointed by any
                            of them and authorized to give any information, instruction,
                            direction, or
                            opinion to the Trustee; 

                        

                

                
                  	 	
                          (b)

                        	
                          the
                            failure of the Employer, the Plan Administrator, Investment
                            Manager, Named
                            Fiduciary or any person or entity appointed by any of
                            them to make timely
                            disclosure to the Trustee of information which any of
                            them or any
                            appointee knows or should know if it acted in a reasonably
                            prudent manner;
                            or 

                        

                

                
                  	 	
                          (c)

                        	
                          any
                            breach of fiduciary duty by the Employer, the Plan Administrator,
                            Investment Manager, Named Fiduciary or any person or
                            entity appointed by
                            any of them, other than such a breach which is caused
                            by any failure of
                            the Trustee to perform its duties under this Trust.
                            

                        

                

                The
                  duties and obligations of the Trustee shall be limited to those
                  expressly
                  imposed upon it by this instrument or subsequently agreed upon
                  by the parties.
                  Responsibility for administrative duties required under the Plan
                  or applicable
                  law not expressly imposed upon or agreed to by the Trustee shall
                  rest solely
                  with the Employer. 

                 

                The
                  Employer agrees that the Trustee shall have no liability with regard
                  to the
                  investment or management of illiquid Plan assets transferred from
                  a prior
                  Trustee, and shall have no responsibility for investments made
                  before the
                  transfer of Plan assets to it, or for the viability or prudence
                  of any
                  investment made by a prior Trustee, including those represented
                  by assets now
                  transferred to the custody of the Trustee, or for any dealings
                  whatsoever with
                  respect to Plan assets before the transfer of such assets to the
                  Trustee. The
                  Employer shall indemnify and hold the Trustee harmless for any
                  and all claims,
                  actions or causes of action for loss or damage, or any liability
                  whatsoever
                  relating to the assets of the Plan transferred to the Trustee by
                  any prior
                  Trustee of the Plan, including any liability arising out of or
                  related to any
                  act or event, including prohibited transactions, occurring prior
                  to the date the
                  Trustee accepts such assets, including all claims, 

                 

                
                  
                     

                  

                  
                    72

                    
                      

                    

                  

                  
                     

                  

                

                

                actions,
                  causes of action, loss, damage, or any liability whatsoever arising
                  out of or
                  related to that act or event, although that claim, action, cause
                  of action,
                  loss, damage, or liability may not be asserted, may not have accrued,
                  or may not
                  have been made known until after the date the Trustee accepts the
                  Plan assets.
                  Such indemnification shall extend to all applicable periods, including
                  periods
                  for which the Plan is retroactively restated to comply with any
                  tax law or
                  regulation. 

                 

                
                  	
                          12.11

                        	
                          Appointment
                            of Custodian. The Plan Administrator may appoint a Custodian
                            to hold all
                            or any portion of the Plan assets. A Custodian has the
                            same powers, rights
                            and duties as a Directed Trustee. The Custodian will
                            be protected from any
                            liability with respect to actions taken pursuant to the
                            direction of the
                            Trustee, Plan Administrator, the Employer, an Investment
                            Manager, a Named
                            Fiduciary or other third party with authority to provide
                            direction to the
                            Custodian. 

                        

                

                
                  
                     

                  

                  
                    73

                    
                      

                    

                  

                  
                     

                  

                

                

                ARTICLE
                  13 PLAN ACCOUNTING AND INVESTMENTS 

                This
                  Article contains the procedures for valuing Participant Accounts
                  and allocating
                  net income and loss to such Accounts. Part 12 of the Agreement
                  permits the
                  Employer to document its administrative procedures with respect
                  to the valuation
                  of Participant Accounts. Alternatively, the Plan Administrator
                  may adopt
                  separate investment procedures regarding the valuation and investment
                  of
                  Participant Accounts.

                 

                
                  	
                          13.1

                        	
                          Participant
                            Accounts. The Plan Administrator will establish and maintain
                            a separate
                            Account for each Participant to reflect the Participant's
                            entire interest
                            under the Plan. To the extent applicable, the Plan Administrator
                            may
                            establish and maintain for a Participant any (or all)
                            of the following
                            separate sub-Accounts: Employer Contribution Account,
                            Section 401(k)
                            Deferral Account, Employer Matching Contribution Account,
                            QMAC Account,
                            QNEC Account, Employee After-Tax Contribution Account,
                            Safe Harbor
                            Matching Contribution Account, Safe Harbor Nonelective
                            Contribution
                            Account, Rollover Contribution Account, and Transfer
                            Account. The Plan
                            Administrator also may establish and maintain other sub-Accounts
                            as it
                            deems appropriate. 

                        

                

                 

                
                  	
                          13.2

                        	
                          Value
                            of Participant Accounts. The value of a Participant's
                            Account consists of
                            the fair market value of the Participant's share of the
                            Trust assets. A
                            Participant's share of the Trust assets is determined
                            as of each Valuation
                            Date under the Plan. 

                        

                

                 

                
                  	 	
                          (a)

                        	
                          Periodic
                            valuation. The Trustee must value Plan assets at least
                            annually. The
                            Employer may elect under Part 12, #45.b.(2) of the Agreement
                            [Part 12,
                            #63.b.(2) of the Profit Sharing/401(k) Agreement] or
                            may elect
                            operationally to value assets more frequently than annually.
                            The Plan
                            Administrator may request the Trustee to perform interim
                            valuations,
                            provided such valuations do not result in discrimination
                            in favor of
                            Highly Compensated Employees. 

                        

                

                
                  	 	
                          (b)

                        	
                          Daily
                            valuation. If the Employer elects daily valuation under
                            Part 12, #44 of
                            the Agreement [Part 12, #62 of the Profit Sharing/401(k)
                            Agreement] or, if
                            in operation, the Employer elects to have the Plan daily
                            valued, the Plan
                            Administrator may adopt reasonable procedures for performing
                            such
                            valuations. Unless otherwise set forth in the written
                            procedures, a daily
                            valued Plan will have its assets valued at the end of
                            each business day
                            during which the New York Stock Exchange is open. The
                            Plan Administrator
                            has authority to interpret the provisions of this Plan
                            in the context of a
                            daily valuation procedure. This includes, but is not
                            limited to, the
                            determination of the value of the Participant's Account
                            for purposes of
                            Participant loans, distribution and consent rights, and
                            corrective
                            distributions under Article 17. 

                        

                

                
                  	
                          13.3

                        	
                          Adjustments
                            to Participant Accounts. As of each Valuation Date under
                            the Plan, each
                            Participant's Account is adjusted in the following manner.
                            

                        

                

                 

                
                  	 	
                          (a)

                        	
                          Distributions
                            and forfeitures from a Participant's Account. A Participant's
                            Account will
                            be reduced by any distributions and forfeitures from
                            the Account since the
                            previous Valuation Date. 

                        

                

                
                  	 	
                          (b)

                        	
                          Life
                            insurance premiums and dividends. A Participant's Account
                            will be reduced
                            by the amount of any life insurance premium payments
                            made for the benefit
                            of the Participant since the previous Valuation Date.
                            The Account will be
                            credited with any dividends or credits paid on any life
                            insurance policy
                            held by the Trust for the benefit of the Participant.
                            

                        

                

                
                  	 	
                          (c)

                        	
                          Contributions
                            and forfeitures allocated to a Participant's Account.
                            A Participant's
                            Account will be credited with any contribution or forfeiture
                            allocated to
                            the Participant since the previous Valuation Date.
                            

                        

                

                
                  	 	
                          (d)

                        	
                          Net
                            income or loss. A Participant's Account will be adjusted
                            for any net
                            income or loss in accordance with the provisions under
                            Section 13.4.
                            

                        

                

                
                  	
                          13.4
                            

                        	
                          Procedures
                            for Determining Net Income or Loss. The Plan Administrator
                            may establish
                            any reasonable procedures for determining net income
                            or loss under Section
                            13.3(d). Such procedures may be reflected in a funding
                            agreement governing
                            the applicable investments under the Plan.

                        

                

                 

                
                  	 	
                          (a)

                        	
                          Net
                            income or loss attributable to General Trust Account.
                            To the extent a
                            Participant's Account is invested as part of a General
                            Trust Account, such
                            Account is adjusted for its allocable share of net income
                            or loss
                            experienced by the General Trust Account using the Balance
                            Forward Method.
                            Under the Balance Forward Method, the net income or loss
                            of the General
                            Trust Account is allocated to the Participant Accounts
                            that are invested
                            in the General Trust Account, in the ratio that each
                            Participant's Account
                            bears to all Accounts, based on the value of each Participant's
                            

                        

                

                 

                
                  
                     

                  

                  
                    74

                    
                      

                    

                  

                  
                     

                  

                

                

                Account
                  as of the prior Valuation Date, reduced for the adjustments described
                  in Section
                  13.3(a) and 13.3(b) above. 

                 

                
                  	 	
                          (1)

                        	
                          Inclusion
                            of certain contributions. In applying the Balance Forward
                            Method for
                            allocating net income or loss, the Employer may elect
                            under Part 12,
                            #45.b.(3) of the Agreement [Part 12, #63.b.(3) of the
                            Profit
                            Sharing/401(k) Agreement] or under separate administrative
                            procedures to
                            adjust each Participant's Account Balance (as of the
                            prior Valuation Date)
                            for the following contributions made since the prior
                            Valuation Date (the
                            "valuation period") which were not reflected in the Participant's
                            Account
                            on such prior Valuation Date: (1) Section 401(k) Deferrals
                            and Employee
                            After-Tax Contributions that are contributed during the
                            valuation period
                            pursuant to the Participant's contribution election,
                            (2) Employer
                            Contributions (including Employer Matching Contributions)
                            that are
                            contributed during the valuation period and allocated
                            to a Participant's
                            Account during the valuation period, and (3) Rollover
                            Contributions.
                            

                        

                

                
                  	 	
                          (2)

                        	
                          Methods
                            of valuing contributions made during valuation period.
                            In determining
                            Participants' Account Balances as of the prior Valuation
                            Date, the
                            Employer may elect to apply a weighted average method
                            that credits each
                            Participant's Account with a portion of the contributions
                            based on the
                            portion of the valuation period for which such contributions
                            were
                            invested, or an adjusted percentage method, that increases
                            each
                            Participant's Account by a specified percentage of such
                            contributions. The
                            Employer may designate under Part 12, #45.b.(3)(c) of
                            the Agreement [Part
                            12, #63.b.(3)(c) of the Profit Sharing/401(k) Agreement]
                            to apply the
                            special allocation rules to only particular types of
                            contributions or may
                            designate any other reasonable method for allocating
                            net income and loss
                            under the Plan. 

                        

                

                
                  	 	
                          (i)

                        	
                          Weighted
                            average method. The Employer may elect under Part 12,
                            #45.b.(3)(a) of the
                            Agreement [Part 12, #63.b.(3)(a) of the Profit Sharing/401(k)
                            Agreement]
                            or under separate administrative procedures to apply
                            a weighted average
                            method in determining net income or loss. Under the weighted
                            average
                            method, a Participant's Account Balance as of the prior
                            Valuation Date is
                            adjusted to take into account a portion of the contributions
                            made during
                            the valuation period so that the Participant may receive
                            an allocation of
                            net income or loss for the portion of the valuation period
                            during which
                            such contributions were invested under the Plan. The
                            amount of the
                            adjustment to a Participant's Account Balance is determined
                            by multiplying
                            the contributions made to the Participant's Account during
                            the valuation
                            period by a fraction, the numerator of which is the number
                            of months
                            during the valuation period that such contributions were
                            invested under
                            the Plan and the denominator is the total number of months
                            in the
                            valuation period. The Plan's investment procedures may
                            designate the
                            specific type(s) of contributions eligible for a weighted
                            allocation of
                            net income or loss and may designate alternative methods
                            for determining
                            the weighted allocation, including the use of a uniform
                            weighting period
                            other than months. 

                        

                

                
                  	 	
                          (ii)

                        	
                          Adjusted
                            percentage method. The Employer may elect under Part
                            12, #45.b.(3)(b) of
                            the Agreement [Part 12, #63.b.(3)(b) of the Profit Sharing/401(k)
                            Agreement] or under separate investment procedures to
                            apply an adjusted
                            percentage method of allocating net income or loss. Under
                            the adjusted
                            percentage method, a Participant's Account Balance as
                            of the prior
                            Valuation Date is increased by a percentage of the contributions
                            made to
                            the Participant's Account during the valuation period.
                            The Plan's
                            investment procedures may designate the specific type(s)
                            of contributions
                            eligible for an adjusted percentage allocation and may
                            designate
                            alternative procedures for determining the amount of
                            the adjusted
                            percentage allocation. 

                        

                

                
                  	 	
                          (b)

                        	
                          Net
                            income or loss attributable to a Directed Account. If
                            the Participant (or
                            Beneficiary) is entitled to direct the investment of
                            all or part of
                            his/her Account (see Section 13.5(c)), the Account (or
                            the portion of the
                            Account which is subject to such direction) will be maintained
                            as a
                            Directed Account, which reflects the value of the directed
                            investments as
                            of any Valuation Date. The assets held in a Directed
                            Account may be (but
                            are not required to be) segregated from the other investments
                            held in the
                            Trust. Net income or loss attributable to the investments
                            made by a
                            Directed Account is allocated to such Account in a manner
                            that reasonably
                            reflects the investment experience of such Directed Account.
                            Where a
                            Directed Account reflects segregated investments, the
                            manner of allocating
                            net income or loss shall not result in a Participant
                            (or Beneficiary)
                            being entitled to distribution from the Directed Account
                            that exceeds the
                            value of such Account as of the date of distribution.
                            

                        

                

                 

                
                  
                     

                  

                  
                    75

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	 	
                          (c)

                        	
                          Share
                            or unit accounting. The Plan's investment procedures
                            may provide for share
                            or unit accounting to reflect the value of Accounts,
                            if such method is
                            appropriate for the investments allocable to such Accounts.
                            

                        

                

                
                  	 	
                          (d)

                        	
                          Suspense
                            accounts. The Plan's investment procedures also may provide
                            for special
                            valuation procedures for suspense accounts that are properly
                            established
                            under the Plan. 

                        

                

                
                  	
                          13.5

                        	
                          Investments
                            under the Plan. 

                        

                

                 

                
                  	 	
                          (a)

                        	
                          Investment
                            options. The Trustee or other person(s) responsible for
                            the investment of
                            Plan assets is authorized to invest Plan assets in any
                            prudent investment
                            consistent with the funding policy of the Plan and the
                            requirements of
                            ERISA. Investment options include, but are not limited
                            to, the following:
                            common and preferred stock or other equity securities
                            (including stock
                            bought and sold on margin); Qualifying Employer Securities
                            and Qualifying
                            Employer Real Property (to the extent permitted under
                            subsection (b)
                            below), corporate bonds; open-end or closed-end mutual
                            funds (including
                            funds for which the Prototype Sponsor, Trustee, or their
                            affiliates serve
                            as investment advisor or in any other capacity); money
                            market accounts;
                            certificates of deposit; debentures; commercial paper;
                            put and call
                            options; limited partnerships; mortgages; U.S. Government
                            obligations,
                            including U.S. Treasury notes and bonds; real and personal
                            property having
                            a ready market; life insurance or annuity policies; commodities;
                            savings
                            accounts; notes; and securities issued by the Trustee
                            and/or its
                            affiliates, as permitted by law. Plan assets may also
                            be invested in a
                            common/collective trust fund, or in a group trust fund
                            that satisfies the
                            requirements of IRS Revenue Ruling 81-100. All of the
                            terms and provisions
                            of any such common/collective trust fund or group trust
                            into which Plan
                            assets are invested are incorporated by reference into
                            the provisions of
                            the Trust for this Plan. No portion of any voluntary,
                            tax deductible
                            Employee contributions being held under the Plan (or
                            any earnings thereon)
                            may be invested in life insurance contracts or, as with
                            any
                            Participant-directed investment, in tangible personal
                            property
                            characterized by the IRS as a collectible.

                        

                

                
                  	 	
                          (b)

                        	
                          Limitations
                            on the investment in Qualifying Employer Securities and
                            Qualifying
                            Employer Real Property. The Trustee may invest in Qualifying
                            Employer
                            Securities and Qualifying Employer Real Property up to
                            certain limits. Any
                            such investment shall only be made upon written direction
                            of the Employer
                            who shall be solely responsible for the propriety of
                            such investment.
                            Additional directives regarding the purchase, sale, retention
                            or valuing
                            of such securities may be addressed in a funding policy,
                            statement of
                            investment policy, or other separate procedures or documents
                            governing the
                            investment of Plan assets. In any conflicts between the
                            Plan document and
                            a separate investment trust agreement, the Plan document
                            shall prevail.
                            

                        

                

                
                  	 	
                          (1)

                        	
                          Reserved.
                            

                        

                

                
                  	 	
                          (2)

                        	
                          Profit
                            sharing plan other than a 401(k) plan. In the case of
                            a profit sharing
                            plan other than a 401(k) plan, no limit applies to the
                            percentage of Plan
                            assets invested in Qualifying Employer Securities and
                            Qualifying Employer
                            Real Property, except as provided in a funding policy,
                            statement of
                            investment policy, or other separate procedures or documents
                            governing the
                            investment of Plan assets. 

                        

                

                
                  	 	
                          (3)

                        	
                          401(k)
                            plan. For Plan Years beginning after December 31, 1998,
                            with respect to
                            the portion of the Plan consisting of amounts attributable
                            to Section
                            401(k) Deferrals, no more than 10% of the fair market
                            value of Plan assets
                            attributable to Section 401(k) Deferrals may be invested
                            in Qualifying
                            Employer Securities and Qualifying Employer Real Property
                            if the Employer,
                            the Trustee, or a person other than the Participant requires
                            any portion
                            of the Section 401(k) Deferrals and attributable earnings
                            to be invested
                            in Qualifying Employer Securities or Qualifying Employer
                            Real Property.
                            

                        

                

                
                  	 	
                          (i)

                        	
                          Exceptions
                            to Limitation. The limitation in this subsection (3)
                            shall not apply if
                            any one of the conditions in subsections (A), (B) or
                            (C) applies.
                            

                        

                

                 

                
                  	 	
                          (A)

                        	
                          Investment
                            of Section 401(k) Deferrals in Qualifying Employer Securities
                            or
                            Qualifying Real Property is solely at the discretion
                            of the Participant.
                            

                        

                

                
                  	 	
                          (B)

                        	
                          As
                            of the last day of the preceding Plan Year, the fair
                            market value of
                            assets of all profit sharing plans and 401(k) plans of
                            the Employer was
                            not more than 10% of the fair market value of all assets
                            under plans
                            maintained by the Employer. 

                        

                

                
                  
                     

                  

                  
                    76

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	 	
                          (C)

                        	
                          The
                            portion of a Participant's Section 401(k) Deferrals required
                            to be
                            invested in Qualifying Employer Securities and Qualifying
                            Employer Real
                            Property for the Plan Year does not exceed 1% of such
                            Participant's
                            Included Compensation. 

                        

                

                 

                
                  	 	
                          (ii)

                        	
                          Plan
                            Years Beginning Prior to January 1, 1999. For Plan Years
                            beginning before
                            January 1, 1999, the limitations in this subsection (3)
                            do not apply and a
                            401(k) plan is treated like any other profit sharing
                            plan.
                            

                        

                

                 

                
                  	 	
                          (iii)

                        	
                          No
                            application to other contributions. The limitation in
                            this subsection (3)
                            has no application to Employer Matching Contributions
                            or Employer
                            Nonelective Contributions. Instead, the rules under subsection
                            (2) above
                            apply for such contributions. 

                        

                

                 

                
                  	 	
                          (c)

                        	
                          Participant
                            direction of investments. If the Plan (by election in
                            Part 12, #43 of the
                            Agreement [Part 12, #61 of the Profit Sharing/401(k)
                            Agreement] or by the
                            Plan Administrator's administrative election) permits
                            Participant
                            direction of investments, the Plan Administrator must
                            adopt investment
                            procedures for such direction. The investment procedures
                            should set forth
                            the permissible investment options available for Participant
                            direction,
                            the timing and frequency of investment changes, and any
                            other procedures
                            or limitations applicable to Participant direction of
                            investment. In no
                            case may Participants direct that investments be made
                            in collectibles,
                            other than U.S. Government or State issued gold and silver
                            coins. The
                            investment procedures adopted by the Plan Administrator
                            are incorporated
                            by reference into the Plan. If Participant investment
                            direction is limited
                            to specific investment options (such as designated mutual
                            funds or common
                            or collective trust funds), it shall be the sole and
                            exclusive
                            responsibility of the Employer or Plan Administrator
                            to select the
                            investment options, and the Trustee shall not be responsible
                            for selecting
                            or monitoring such investment options, unless the Trustee
                            has otherwise
                            agreed in writing. 

                        

                

                 

                The
                  Employer may elect under Part 12, #43.b.(1) of the Agreement [Part
                  12, #61.b.(1)
                  of the Profit Sharing/401(k) Agreement] or under the separate investment
                  procedures to limit Participant direction of investment to specific
                  types of
                  contributions. The investment procedures adopted by the Plan Administrator
                  may
                  (but need not) allow Beneficiaries under the Plan to direct investments.
                  (See
                  Section 13.4(b) for rules regarding allocation of net income or
                  loss to a
                  Directed Account.) 

                 

                If
                  Participant direction of investments is permitted, the Employer
                  will designate
                  how accounts will be invested in the absence of proper affirmative
                  direction
                  from the Participant. Except as otherwise provided in this Plan,
                  neither the
                  Trustee, the Employer, nor any other fiduciary of the Plan will
                  be liable to the
                  Participant or Beneficiary for any loss resulting from action taken
                  at the
                  direction of the Participant. 

                 

                
                  	 	
                          (1)

                        	
                          Trustee
                            to follow Participant direction. To the extent the Plan
                            allows Participant
                            direction of investment, the Trustee is authorized to
                            follow the
                            Participant's written direction (or other form of direction
                            deemed
                            acceptable by the Trustee). A Directed Account will be
                            established for the
                            portion of the Participant's Account that is subject
                            to Participant
                            direction of investment. The Trustee may decline to follow
                            a Participant's
                            investment direction to the extent such direction would:
                            (i) result in a
                            prohibited transaction; (ii) cause the assets of the
                            Plan to be maintained
                            outside the jurisdiction of the U.S. courts; (iii) jeopardize
                            the Plan's
                            tax qualification; (iv) be contrary to the Plan's governing
                            documents; (v)
                            cause the assets to be invested in collectibles within
                            the meaning of Code
                            ?408(m); (vi) generate unrelated business taxable income;
                            or (vii) result
                            (or could result) in a loss exceeding the value of the
                            Participant's
                            Account. The Trustee will not be responsible for any
                            loss or expense
                            resulting from a failure to follow a Participant's direction
                            in accordance
                            with the requirements of this paragraph.

                        

                

                Participant
                  directions will be processed as soon as administratively practicable
                  following
                  receipt of such directions by the Trustee. The Trustee, Plan Administrator,
                  or
                  Employer will not be liable for a delay in the processing of a
                  Participant
                  direction that is caused by a legitimate business reason (including,
                  but not
                  limited to, a failure of computer systems or programs, failure
                  in the means of
                  data transmission, the failure to timely receive values or prices,
                  or other
                  unforeseen problems outside of the control of the Trustee, Plan
                  Administrator,
                  or Employer). 

                
                  	 	
                          (2)

                        	
                          ERISA
                            ?404(c) protection. If the Plan (by Employer election
                            under Part 12,
                            #43.b.(2) of the Agreement [Part 12, #61.b.(2) of the
                            Profit
                            Sharing/401(k) Agreement] or pursuant to the Plan's investment
                            procedures)
                            is intended to comply with ERISA ?404(c), the Participant
                            investment
                            direction program adopted by the Plan Administrator should
                            comply with
                            applicable Department of Labor regulations. Compliance
                            with ERISA ?404(c)
                            is not 

                        

                

                
                  
                     

                  

                  
                    77

                    
                      

                    

                  

                  
                     

                  

                

                

                required
                  for plan qualification purposes. The following information is provided
                  solely as
                  guidance to assist the Plan Administrator in meeting the requirements
                  of ERISA
                  ?404(c). Failure to meet any of the following safe harbor requirements
                  does not
                  impose any liability on the Plan Administrator (or any other fiduciary
                  under the
                  Plan) for investment decisions made by Participants, nor does it
                  mean that the
                  Plan does not comply with ERISA ?404(c). Nothing in this Plan shall
                  impose any
                  greater duties upon the Trustee with respect to the implementation
                  of ERISA
                  ?404(c) than those duties expressly provided for in procedures
                  adopted by the
                  Employer and agreed to by the Trustee. 

                 

                
                  	 	
                          (i)

                        	
                          Disclosure
                            requirements. The Plan Administrator (or other Plan fiduciary
                            who has
                            agreed to perform this activity) shall provide, or shall
                            cause a person
                            designated to act on his behalf to provide, the following
                            information to
                            Participants: 

                        

                

                
                  	 	
                          (A)

                        	
                          Mandatory
                            disclosures. To satisfy the requirements of ERISA ?404(c),
                            the
                            Participants must receive certain mandatory disclosures,
                            including
                            

                        

                

                (I)
                  an
                  explanation that the Plan is intended to be an ERISA ?404(c) plan;
                  (II) a
                  description of the investment options under the Plan; (III) the
                  identity of any
                  designated Investment Managers that may be selected by the Participant;
                  (IV) any
                  restrictions on investment selection or transfers among investment
                  vehicles; (V)
                  an explanation of the fees and expenses that may be charged in
                  connection with
                  the investment transactions; (VI) the materials relating to voting
                  rights or
                  other rights incidental to the holding of an investment; (VII)
                  the most recent
                  prospectus for an investment option which is subject to the Securities
                  Act of
                  1933. 

                
                  	 	
                          (B)

                        	
                          Disclosures
                            upon request. In addition, a Participant must be able
                            to receive upon
                            request (I) the current value of the Participant's interest
                            in an
                            investment option; (II) the value and investment performance
                            of investment
                            alternatives available under the Plan; (III) the annual
                            operating expenses
                            of a designated investment alternative; and (IV) copies
                            of any
                            prospectuses, or other material, relating to available
                            investment options.
                            

                        

                

                
                  	 	
                          (ii)

                        	
                          Diversified
                            investment options. The investment procedure must provide
                            at least three
                            diversified investment options that offer a broad range
                            of investment
                            opportunity. Each of the investment opportunities must
                            have materially
                            different risk and return characteristics. The procedure
                            may allow
                            investment under a segregated brokerage account.
                            

                        

                

                
                  	 	
                          (iii)
                            

                        	
                          Frequency
                            of investment instructions. The investment procedure
                            must provide the
                            Participant with the opportunity to give investment instructions
                            as
                            frequently as is appropriate to the volatility of the
                            investment. For each
                            investment option, the frequency can be no less than
                            quarterly.
                            

                        

                

                
                  
                     

                  

                  
                    78

                    
                      

                    

                  

                  
                     

                  

                

                

                ARTICLE
                  14 PARTICIPANT LOANS 

                This
                  Article contains rules for providing loans to Participants under
                  the Plan. This
                  Article applies if: (1) the Employer elects under Part 12 of the
                  Agreement to
                  provide loans to Participants or (2) if Part 12 does not specify
                  whether
                  Participant loans are available, the Plan Administrator decides
                  to implement a
                  Participant loan program. Any Participant loans will be made pursuant
                  to the
                  default loan policy prescribed by this Article 14 unless the Plan
                  Administrator
                  adopts a separate written loan policy or modifies the default loan
                  policy in
                  this Article 14 by adopting modified loan provisions. If the Employer
                  adopts a
                  separate written loan policy or written modifications to the default
                  loan
                  program in this Article, the terms of such loan policy or written
                  modifications
                  will control over the terms of this Plan with respect to the administration
                  of
                  any Participant loans.

                 

                
                  	
                          14.1

                        	
                          Default
                            Loan Policy. Loans are available under this Article only
                            if such loans:
                            

                        

                

                 

                
                  	 	
                          (a)

                        	
                          are
                            available to Participants on a reasonably equivalent
                            basis (see Section
                            14.3); 

                        

                

                
                  	 	
                          (b)

                        	
                          are
                            not available to Highly Compensated Employees in an amount
                            greater than
                            the amount that is available to other Participants;
                            

                        

                

                
                  	 	
                          (c)

                        	
                          bear
                            a reasonable rate of interest (as determined under Section
                            14.4) and are
                            adequately secured (as determined under Section 14.5);
                            

                        

                

                
                  	 	
                          (d)

                        	
                          provide
                            for periodic repayment within a specified period of time
                            (as determined
                            under Section 14.6); and 

                        

                

                
                  	 	
                          (e)

                        	
                          do
                            not exceed, for any Participant, the amount designated
                            under Section 14.7.
                            

                        

                

                A
                  separate written loan policy may not modify the requirements under
                  subsections
                  (a) through (e) above, except as permitted in the referenced Sections
                  of this
                  Article. 

                 

                
                  	
                          14.2

                        	
                          Administration
                            of Loan Program. A Participant loan is available under
                            this Article only
                            if the Participant makes a request for such a loan in
                            accordance with the
                            provisions of this Article or in accordance with a separate
                            written loan
                            policy. To receive a Participant loan, a Participant
                            must sign a
                            promissory note along with a pledge or assignment of
                            the portion of the
                            Account Balance used for security on the loan. Except
                            as provided in a
                            separate loan policy or in a written modification to
                            the default loan
                            policy in this Article, any reference under this Article
                            14 to a
                            Participant means a Participant or Beneficiary who is
                            a party in interest
                            (as defined in ERISA ?3(14)). 

                        

                

                 

                In
                  the
                  case of a restated Plan, if any provision of this Article 14 is
                  more restrictive
                  than the terms of the Plan (or a separate written loan policy)
                  in effect prior
                  to the adoption of this Prototype Plan, such provision shall apply
                  only to loans
                  finalized after the adoption of this Prototype Plan, even if the
                  restated
                  Effective Date indicated in the Agreement predates the adoption
                  of the Plan.

                 

                
                  	
                          14.3
                            

                        	
                          Availability
                            of Participant Loans. Participant loans must be made
                            available to
                            Participants in a reasonably equivalent manner. The Plan
                            Administrator may
                            refuse to make a loan to any Participant who is determined
                            to be not
                            creditworthy. For this purpose, a Participant is not
                            creditworthy if,
                            based on the facts and circumstances, it is reasonable
                            to believe that the
                            Participant will not repay the loan. A Participant who
                            has defaulted on a
                            previous loan from the Plan and has not repaid such loan
                            (with accrued
                            interest) at the time of any subsequent loan will not
                            be treated as
                            creditworthy until such time as the Participant repays
                            the defaulted loan
                            (with accrued interest). A separate written loan policy
                            or written
                            modification to this loan policy may prescribe different
                            rules for
                            determining creditworthiness and to what extent creditworthiness
                            must be
                            determined. 

                        

                

                 

                No
                  Participant loan will be made to any Shareholder-Employee or Owner-Employee
                  unless a prohibited transaction exemption for such loan is obtained
                  from the
                  Department of Labor or the prohibition against loans to such individuals
                  is
                  formally withdrawn by statute or by action of the Treasury or the
                  Department of
                  Labor. The prohibition against loans to Shareholder-Employees and
                  Owner-Employees outlined in this paragraph may not be modified
                  by a separate
                  written loan policy. 

                 

                
                  	
                          14.4
                            

                        	
                          Reasonable
                            Interest Rate. A Participant must be charged a reasonable
                            rate of interest
                            for any loan he/she receives. For this purpose, the interest
                            rate charged
                            on a Participant loan must be commensurate with the interest
                            rates charged
                            by persons in the business of lending money for loans
                            under similar
                            circumstances. The Plan Administrator will determine
                            a reasonable rate of
                            interest by reviewing the interest rates charged by a
                            sample of third
                            party lenders in the same geographical region as the
                            Employer. The Plan
                            Administrator must periodically review its interest rate
                            assumptions to
                            ensure the interest rate charged on Participant loans
                            

                        

                

                 

                
                  
                     

                  

                  
                    79

                    
                      

                    

                  

                  
                     

                  

                

                

                is
                  reasonable. A separate written loan policy or written modifications
                  to this loan
                  policy may prescribe an alternative means of establishing a reasonable
                  interest
                  rate. 

                 

                
                  	
                          14.5
                            

                        	
                          Adequate
                            Security. All Participant loans must be adequately secured.
                            The
                            Participant's vested Account Balance shall be used as
                            security for a
                            Participant loan provided the outstanding balance of
                            all Participant loans
                            made to such Participant does not exceed 50% of the Participant's
                            vested
                            Account Balance, determined immediately after the origination
                            of each
                            loan, and if applicable, the spousal consent requirements
                            described in
                            Section 14.9 have been satisfied. The Plan Administrator
                            (with the consent
                            of the Trustee) may require a Participant to provide
                            additional collateral
                            to receive a Participant loan if the Plan Administrator
                            determines such
                            additional collateral is required to protect the interests
                            of Plan
                            Participants. A separate loan policy or written modifications
                            to this loan
                            policy may prescribe alternative rules for obtaining
                            adequate security.
                            However, the 50% rule in this paragraph may not be replaced
                            with a greater
                            percentage. 

                        

                

                 

                
                  	
                          14.6
                            

                        	
                          Periodic
                            Repayment. A Participant loan must provide for level
                            amortization with
                            payments to be made not less frequently than quarterly.
                            A Participant loan
                            must be payable within a period not exceeding five (5)
                            years from the date
                            the Participant receives the loan from the Plan, unless
                            the loan is for
                            the purchase of the Participant's principal residence,
                            in which case the
                            loan must be payable within a reasonable time commensurate
                            with the
                            repayment period permitted by commercial lenders for
                            similar loans. Loan
                            repayments must be made through payroll withholding,
                            except to the extent
                            the Plan Administrator determines payroll withholding
                            is not practical
                            given the level of a Participant's wages, the frequency
                            with which the
                            Participant is paid, or other circumstances.

                        

                

                 

                
                  	 	
                          (a)

                        	
                          Unpaid
                            leave of absence. A Participant with an outstanding Participant
                            loan may
                            suspend loan payments to the Plan for up to 12 months
                            for any period
                            during which the Participant is on an unpaid leave of
                            absence. Upon the
                            Participant's return to employment (or after the end
                            of the 12-month
                            period, if earlier), the Participant's outstanding loan
                            will be
                            reamortized over the remaining period of such loan to
                            make up for the
                            missed payments. The reamortized loan may extend beyond
                            the original loan
                            term so long as the loan is paid in full by whichever
                            of the following
                            dates comes first: (1) the date which is five (5) years
                            from the original
                            date of the loan (or the end of the suspension, if sooner),
                            or (2) the
                            original loan repayment deadline (or the end of the suspension
                            period, if
                            later) plus the length of the suspension period.
                            

                        

                

                
                  	 	
                          (b)

                        	
                          Military
                            leave. A Participant with an outstanding Participant
                            loan also may suspend
                            loan payments for any period such Participant is on military
                            leave, in
                            accordance with Code ?414(u)(4). Upon the Participant's
                            return from
                            military leave (or the expiration of five years from
                            the date the
                            Participant began his/her military leave, if earlier),
                            loan payments will
                            recommence under the amortization schedule in effect
                            prior to the
                            Participant's military leave, without regard to the five-year
                            maximum loan
                            repayment period. Alternatively, the loan may be reamortized
                            to require a
                            different level of loan payment, as long as the amount
                            and frequency of
                            such payments are not less than the amount and frequency
                            under the
                            amortization schedule in effect prior to the Participant's
                            military leave.
                            

                        

                

                A
                  separate loan policy or written modification to this loan policy
                  may (1) modify
                  the time period for repaying Participant loans, provided Participant
                  loans are
                  required to be repaid over a period that is not longer than the
                  periods
                  described in this Section; (2) specify the frequency of Participant
                  loan
                  repayments, provided the payments are required at least quarterly;
                  (3) modify
                  the requirement that loans be repaid through payroll withholding;
                  or (4) modify
                  or eliminate the leave of absence and/or military leave rules under
                  this
                  Section. 

                 

                
                  	
                          14.7

                        	
                          Loan
                            Limitations. A Participant loan may not be made to the
                            extent such loan
                            (when added to the outstanding balance of all other loans
                            made to the
                            Participant) exceeds the lesser of:

                        

                

                 

                
                  	 	
                          (a)

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

                        

                

                
                  	 	
                          (b)

                        	
                          one-half
                            (?) of the Participant's vested Account Balance, determined
                            as of the
                            Valuation Date coinciding with or immediately preceding
                            such loan,
                            adjusted for any contributions or distributions made
                            since such Valuation
                            Date. 

                        

                

                A
                  Participant may not receive a Participant loan of less than $1,000
                  nor may a
                  Participant have more than one Participant loan outstanding at
                  any time. A
                  Participant may renegotiate a loan without violating the one outstanding
                  loan
                  requirement to the extent such renegotiated loan is a new loan
                  (i.e., the
                  renegotiated loan separately satisfies the reasonable interest
                  rate requirement
                  under Section 14.4, the adequate security requirement under Section
                  14.5, and
                  the periodic repayment requirement under Section 14.6). and the
                  renegotiated
                  loan does not exceed the limitations under (a) or (b) above, treating
                  both the
                  replaced loan and the renegotiated loan as outstanding at the same
                  time.
                  However, if the term of the renegotiated loan does 

                 

                
                  
                     

                  

                  
                    80

                    
                      

                    

                  

                  
                     

                  

                

                

                not
                  end
                  later than the original term of the replaced loan, the replaced
                  loan may be
                  ignored in applying the limitations under (a) and (b) above. 

                 

                In
                  applying the limitations under this Section, all plans maintained
                  by the
                  Employer are aggregated and treated as a single plan. In addition,
                  any
                  assignment or pledge of any portion of the Participant's interest
                  in the Plan
                  and any loan, pledge, or assignment with respect to any insurance
                  contract
                  purchased under the Plan will be treated as loan under this Section.
                  

                 

                A
                  separate written loan policy or written modifications to this loan
                  policy may
                  (1) modify the limitations on the amount of a Participant loan;
                  (2) modify or
                  eliminate the minimum loan amount requirement; (3) permit a Participant
                  to have
                  more than one loan outstanding at a time; (4) prescribe limitations
                  on the
                  purposes for which loans may be required; or (5) prescribe rules
                  for
                  reamortization, consolidation, renegotiation, or refinancing of
                  loans.

                 

                
                  	
                          14.8
                            

                        	
                          Segregated
                            Investment. A Participant loan is treated as a segregated
                            investment on
                            behalf of the individual Participant for whom the loan
                            is made. The Plan
                            Administrator may adopt separate administrative procedures
                            for determining
                            which type or types of contributions (and the amount
                            of each type of
                            contribution) may be used to provide the Participant
                            loan. If the Plan
                            Administrator does not adopt procedures designating the
                            type of
                            contributions from which the Participant loan will be
                            made, such loan is
                            deemed to be made on a proportionate basis from each
                            type of contribution.
                            

                        

                

                 

                Unless
                  requested otherwise on the Participant's loan application, a Participant
                  loan
                  will be made equally from all investment funds in which the applicable
                  contributions are held. A Participant or Beneficiary may direct
                  the Trustee, on
                  his/her loan application, to withdraw the Participant loan amounts
                  from a
                  specific investment fund or funds. A Participant loan will not
                  violate the
                  requirements of this default loan policy merely because the Plan
                  Administrator
                  does not permit the Participant to designate the contributions
                  or funds from
                  which the Participant loan will be made. Each payment of principal
                  and interest
                  paid by a Participant on his/her Participant loan shall be credited
                  proportionately to such Participant's Account(s) and to the investment
                  funds
                  within such Account(s). 

                 

                A
                  separate loan policy or written modifications to this loan policy
                  may modify the
                  rules of this Section without limitation, including prescribing
                  different rules
                  for determining the source of a loan with respect to contribution
                  types and
                  investment funds. 

                 

                
                  	
                          14.9
                            

                        	
                          Spousal
                            Consent. If this Plan is subject to the Joint and Survivor
                            Annuity
                            requirements under Article 9, a Participant may not use
                            his/her Account
                            Balance as security for a Participant loan unless the
                            Participant's
                            spouse, if any, consents to the use of such Account Balance
                            as security
                            for the loan. The spousal consent must be made within
                            the 90-day period
                            ending on the date the Participant's Account Balance
                            is to be used as
                            security for the loan. Spousal consent is not required,
                            however, if the
                            value of the Participant's total vested Account Balance
                            (as determined
                            under Section 8.3(e)) does not exceed $5,000 ($3,500
                            for loans made before
                            the time the $5,000 rules becomes effective under Section
                            8.3). If the
                            Plan is not subject to the Joint and Survivor Annuity
                            requirements under
                            Article 9, a spouse's consent is not required to use
                            a Participant's
                            Account Balance as security for a Participant loan, regardless
                            of the
                            value of the Participant's Account Balance.

                        

                

                 

                Any
                  spousal consent required under this Section must be in writing,
                  must acknowledge
                  the effect of the loan, and must be witnessed by a plan representative
                  or notary
                  public. Any such consent to use the Participant's Account Balance
                  as security
                  for a Participant loan is binding with respect to the consenting
                  spouse and with
                  respect to any subsequent spouse as it applies to such loan. A
                  new spousal
                  consent will be required if the Account Balance is subsequently
                  used as security
                  for a renegotiation, extension, renewal, or other revision of the
                  loan. A new
                  spousal consent also will be required only if any portion of the
                  Participant's
                  Account Balance will be used as security for a subsequent Participant
                  loan.

                 

                A
                  separate loan policy or written modifications to this loan policy
                  may not
                  eliminate the spousal consent requirement where it would be required
                  under this
                  Section, but may impose spousal consent requirements that are not
                  prescribed by
                  this Section. 

                 

                
                  	
                          14.10
                            

                        	
                          Procedures
                            for Loan Default. A Participant will be considered to
                            be in default with
                            respect to a loan if any scheduled repayment with respect
                            to such loan is
                            not made by the end of the calendar quarter following
                            the calendar quarter
                            in which the missed payment was due.

                        

                

                 

                If
                  a
                  Participant defaults on a Participant loan, the Plan may not offset
                  the
                  Participant's Account Balance until the Participant is otherwise
                  entitled to an
                  immediate distribution of the portion of the Account Balance which
                  will be
                  offset and such amount being offset is available as security on
                  the loan,
                  pursuant to Section 14.5. For this purpose, a loan default is treated
                  as an
                  immediate distribution event to the extent the law does not prohibit
                  an actual
                  distribution of the type of contributions which would be offset
                  as a result of
                  the loan default (determined without regard to the consent requirements
                  under
                  Articles 8 and 9, so long as spousal consent 

                 

                
                  
                     

                  

                  
                    81

                    
                      

                    

                  

                  
                     

                  

                

                

                was
                  properly obtained at the time of the loan, if required under Section
                  14.9). The
                  Participant may repay the outstanding balance of a defaulted loan
                  (including
                  accrued interest through the date of repayment) at any time. 

                 

                Pending
                  the offset of a Participant's Account Balance following a defaulted
                  loan, the
                  following rules apply to the amount in default. 

                 

                
                  	 	
                          (a)

                        	
                          Interest
                            continues to accrue on the amount in default until the
                            time of the loan
                            offset or, if earlier, the date the loan repayments are
                            made current or
                            the amount is satisfied with other collateral.

                        

                

                
                  	 	
                          (b)

                        	
                          A
                            subsequent offset of the amount in default is not reported
                            as a taxable
                            distribution, except to the extent the taxable portion
                            of the default
                            amount was not previously reported by the Plan as a taxable
                            distribution.
                            

                        

                

                
                  	 	
                          (c)

                        	
                          The
                            post-default accrued interest included in the loan offset
                            is not reported
                            as a taxable distribution at the time of the offset.
                            A separate loan
                            policy or written modifications to this loan policy may
                            modify the
                            procedures for determining a loan default.

                        

                

                
                  	
                          14.11

                        	
                          Termination
                            of Employment. 

                        

                

                 

                
                  	 	
                          (a)

                        	
                          Offset
                            of outstanding loan. A Participant loan becomes due and
                            payable in full
                            immediately upon the Participant's termination of employment.
                            Upon a
                            Participant's termination, the Participant may repay
                            the entire
                            outstanding balance of the loan (including any accrued
                            interest) within a
                            reasonable period following termination of employment.
                            If the Participant
                            does not repay the entire outstanding loan balance, the
                            Participant's
                            vested Account Balance will be reduced by the remaining
                            outstanding
                            balance of the loan (without regard to the consent requirements
                            under
                            Articles 8 and 9, so long as spousal consent was properly
                            obtained at the
                            time of the loan, if required under Section 14.9), to
                            the extent such
                            Account Balance is available as security on the loan,
                            pursuant to Section
                            14.5, and the remaining vested Account Balance will be
                            distributed in
                            accordance with the distribution provisions under Article
                            8. If the
                            outstanding loan balance of a deceased Participant is
                            not repaid, the
                            outstanding loan balance shall be treated as a distribution
                            to the
                            Participant and shall reduce the death benefit amount
                            payable to the
                            Beneficiary under Section 8.4. 

                        

                

                
                  	 	
                          (b)

                        	
                          Direct
                            Rollover. Upon termination of employment, a Participant
                            may request a
                            Direct Rollover of the loan note (provided the distribution
                            is an Eligible
                            Rollover Distribution as defined in Section 8.8(a)) to
                            another qualified
                            plan which agrees to accept a Direct Rollover of the
                            loan note. A
                            Participant may not engage in a Direct Rollover of a
                            loan to the extent
                            the Participant has already received a deemed distribution
                            with respect to
                            such loan. (See the rules regarding deemed distributions
                            upon a loan
                            default under Section 14.10.) 

                        

                

                
                  	 	
                          (c)

                        	
                          Modified
                            loan policy. A separate loan policy or written modifications
                            to this loan
                            policy may modify this Section 14.11, including, but
                            not limited to: (1) a
                            provision to permit loan repayments to continue beyond
                            termination of
                            employment; (2) to prohibit the Direct Rollover of a
                            loan note; and (3) to
                            provide for other events that may accelerate the Participant's
                            repayment
                            obligation under the loan. 

                        

                

                
                  
                     

                  

                  
                    82

                    
                      

                    

                  

                  
                     

                  

                

                

                ARTICLE
                  15 INVESTMENT IN LIFE INSURANCE 

                This
                  Article provides special rules for Plans that permit investment
                  in life
                  insurance on the life of the Participant, the Participant's spouse,
                  or other
                  family members. The Employer may elect in Part 12 of the Agreement
                  to permit
                  life insurance investments in the Plan, or life insurance investments
                  may be
                  permitted, prohibited, or restricted under the Plan through separate
                  investment
                  procedures or a separate funding policy. If the Plan prohibits
                  investments in
                  life insurance, this Article does not apply.

                 

                
                  	
                          15.1
                            

                        	
                          Investment
                            in Life Insurance. A group or individual life insurance
                            policy purchased
                            by the Plan may be issued on the life of a Participant,
                            a Participant's
                            spouse, a Participant's child or children, a family member
                            of the
                            Participant, or any other individual with an insurable
                            interest. A life
                            insurance policy includes any type of policy, including
                            a second-to-die
                            policy, provided that the holding of a particular type
                            of policy is not
                            prohibited under rules applicable to qualified plans.
                            

                        

                

                 

                Any
                  premiums on life insurance held for the benefit of a Participant
                  will be charged
                  against such Participant's vested Account Balance. Unless directed
                  otherwise,
                  the Plan Administrator will reduce each of the Participant's Accounts
                  under the
                  Plan equally to pay premiums on life insurance held for such Participant's
                  benefit. Any premiums paid for life insurance policies must satisfy
                  the
                  incidental life insurance rules under Section 15.2. 

                 

                
                  	
                          15.2
                            

                        	
                          Incidental
                            Life Insurance Rules. Any life insurance purchased under
                            the Plan must
                            meet the following requirements: 

                        

                

                 

                
                  	 	
                          (a)

                        	
                          Ordinary
                            life insurance policies. The aggregate premiums paid
                            for ordinary life
                            insurance policies (i.e., policies with both nondecreasing
                            death benefits
                            and nonincreasing premiums) for the benefit of a Participant
                            shall not at
                            any time exceed 49% of the aggregate amount of Employer
                            Contributions
                            (including Section 401(k) Deferrals) and forfeitures
                            that have been
                            allocated to the Account of such Participant.

                        

                

                
                  	 	
                          (b)

                        	
                          Life
                            insurance policies other than ordinary life. The aggregate
                            premiums paid
                            for term, universal or other life insurance policies
                            (other than ordinary
                            life insurance policies) for the benefit of a Participant
                            shall not at any
                            time exceed 25% of the aggregate amount of Employer Contributions
                            (including Section 401(k) Deferrals) and forfeitures
                            that have been
                            allocated to the Account of such Participant.

                        

                

                
                  	 	
                          (c)

                        	
                          Combination
                            of ordinary and other life insurance policies. The sum
                            of one-half (1/2)
                            of the aggregate premiums paid for ordinary life insurance
                            policies plus
                            all the aggregate premiums paid for any other life insurance
                            policies for
                            the benefit of a Participant shall not at any time exceed
                            25% of the
                            aggregate amount of Employer Contributions (including
                            Section 401(k)
                            Deferrals) and forfeitures which have been allocated
                            to the Account of
                            such Participant. 

                        

                

                
                  	 	
                          (d)

                        	
                          Exception
                            for certain profit sharing and 401(k) plans. If the Plan
                            is a profit
                            sharing plan or a 401(k) plan, the limitations in this
                            Section do not
                            apply to the extent life insurance premiums are paid
                            only with Employer
                            Contributions and forfeitures that have been accumulated
                            in the
                            Participant's Account for at least two years or are paid
                            with respect to a
                            Participant who has been an Eligible Participant for
                            at least five years.
                            For purposes of applying this special limitation, Employer
                            Contributions
                            do not include any Section 401(k) Deferrals, QMACs, QNECs
                            or Safe-Harbor
                            Contributions under a 401(k) plan. 

                        

                

                
                  	 	
                          (e)

                        	
                          Exception
                            for Employee After-Tax Contributions and Rollover Contributions.
                            The Plan
                            Administrator also may invest, with the Participant's
                            consent, any portion
                            of the Participant's Employee After-Tax Contribution
                            Account or Rollover
                            Contribution Account in a group or individual life insurance
                            policy for
                            the benefit of such Participant, without regard to the
                            incidental life
                            insurance rules under this Section.

                        

                

                
                  	
                          15.3
                            

                        	
                          Ownership
                            of Life Insurance Policies. The Trustee is the owner
                            of any life insurance
                            policies purchased under the Plan in accordance with
                            the provisions of
                            this Article 15. Any life insurance policy purchased
                            under the Plan must
                            designate the Trustee as owner and beneficiary under
                            the policy. The
                            Trustee will pay all proceeds of any life insurance policies
                            to the
                            Beneficiary of the Participant for whom such policy is
                            held in accordance
                            with the distribution provisions under Article 8 and
                            the Joint and
                            Survivor Annuity requirements under Article 9. In no
                            event shall the
                            Trustee retain any part of the proceeds from any life
                            insurance policies
                            for the benefit of the Plan. 

                        

                

                 

                
                  
                     

                  

                  
                    83

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	
                          15.4
                            

                        	
                          Evidence
                            of Insurability. Prior to purchasing a life insurance
                            policy, the Plan
                            Administrator may require the individual whose life is
                            being insured to
                            provide evidence of insurability, such as a physical
                            examination, as may
                            be required by the Insurer. 

                        

                

                 

                
                  	
                          15.5
                            

                        	
                          Distribution
                            of Insurance Policies. Life insurance policies under
                            the Plan which are
                            held on behalf of a Participant must be distributed to
                            the Participant or
                            converted to cash upon the later of the Participant's
                            Distribution
                            Commencement Date (as defined in Section 22.56) or termination
                            of
                            employment. Any life insurance policies that are held
                            on behalf of a
                            terminated Participant must continue to satisfy the incidental
                            life
                            insurance rules under Section 15.2. If a life insurance
                            policy is
                            purchased on behalf of an individual other than the Participant,
                            and such
                            individual dies, the Participant may withdraw any or
                            all life insurance
                            proceeds from the Plan, to the extent such proceeds exceed
                            the cash value
                            of the life insurance policy determined immediately before
                            the death of
                            the insured individual. 

                        

                

                 

                
                  	
                          15.6
                            

                        	
                          Discontinuance
                            of Insurance Policies. Investments in life insurance
                            may be discontinued
                            at any time, either at the direction of the Trustee or
                            other fiduciary
                            responsible for making investment decisions. If the Plan
                            provides for
                            Participant direction of investments, life insurance
                            as an investment
                            option may be eliminated at any time by the Plan Administrator.
                            Where life
                            insurance investment options are being discontinued,
                            the Plan
                            Administrator, in its sole discretion, may offer the
                            sale of the insurance
                            policies to the Participant, or to another person, provided
                            that the
                            prohibited transaction exemption requirements prescribed
                            by the Department
                            of Labor are satisfied. 

                        

                

                 

                
                  	
                          15.7
                            

                        	
                          Protection
                            of Insurer. An Insurer that issues a life insurance policy
                            under the terms
                            of this Article, shall not be responsible for the validity
                            of this Plan
                            and shall be protected and held harmless for any actions
                            taken or not
                            taken by the Trustee or any actions taken in accordance
                            with written
                            directions from the Trustee or the Employer (or any duly
                            authorized
                            representatives of the Trustee or Employer). An Insurer
                            shall have no
                            obligation to determine the propriety of any premium
                            payments or to
                            guarantee the proper application of any payments made
                            by the insurance
                            company to the Trustee. 

                        

                

                 

                The
                  Insurer is not and shall not be considered a party to this Agreement
                  and is not
                  a fiduciary with respect to the Plan solely as a result of the
                  issuance of life
                  insurance policies under this Article 15. 

                 

                
                  	
                          15.8

                        	
                          No
                            Responsibility for Act of Insurer. Neither the Employer,
                            the Plan
                            Administrator nor the Trustee shall be responsible for
                            the validity of the
                            provisions under a life insurance policy issued under
                            this Article 15 or
                            for the failure or refusal by the Insurer to provide
                            benefits under such
                            policy. The Employer, the Plan Administrator and the
                            Trustee are also not
                            responsible for any action or failure to act by the Insurer
                            or any other
                            person which results in the delay of a payment under
                            the life insurance
                            policy or which renders the policy invalid or unenforceable
                            in whole or in
                            part. 

                        

                

                
                  
                     

                  

                  
                    84

                    
                      

                    

                  

                  
                     

                  

                

                

                ARTICLE
                  16 TOP-HEAVY PLAN REQUIREMENTS 

                This
                  Article contains the rules for determining whether the Plan is
                  a Top-Heavy Plan
                  and the consequences of having a Top-Heavy Plan. Part 6 of the
                  Agreement
                  provides for elections relating to the vesting schedule for a Top-Heavy
                  Plan.
                  Part 13 of the Agreement allows the Employer to elect to satisfy
                  the Top-Heavy
                  Plan allocation requirements under another plan.

                 

                
                  	
                          16.1
                            

                        	
                          In
                            General. If the Plan is or becomes a Top-Heavy Plan in
                            any Plan Year, the
                            provisions of this Article 16 will supersede any conflicting
                            provisions in
                            the Plan or Agreement. However, this Article 16 will
                            no longer apply if
                            Code ?416 is repealed. 

                        

                

                 

                
                  	
                          16.2
                            

                        	
                          Top-Heavy
                            Plan Consequences. 

                        

                

                 

                
                  	 	
                          (a)
                            

                        	
                          Minimum
                            allocation for Non-Key Employees. If the Plan is a Top-Heavy
                            Plan for any
                            Plan Year, except as otherwise provided in subsections
                            (4) and (5) below,
                            the Employer Contributions and forfeitures allocated
                            for the Plan Year on
                            behalf of any Eligible Participant who is a Non-Key Employee
                            must not be
                            less than a minimum percentage of the Participant's Total
                            Compensation (as
                            defined in Section 16.3(i)). If any Non-Key Employee
                            who is entitled to
                            receive a top-heavy minimum contribution pursuant to
                            this Section 16.2(a)
                            fails to receive an appropriate allocation, the Employer
                            will make an
                            additional contribution on behalf of such Non-Key Employee
                            to satisfy the
                            requirements of this Section. The Employer may elect
                            under Part 4 of the
                            Agreement [Part 4C of the Profit Sharing/401(k) Agreement]
                            to make the
                            top-heavy contribution to all Eligible Participants.
                            If the Employer
                            elects under the Agreement to provide the top-heavy minimum
                            contribution
                            to all Eligible Participants, the Employer also will
                            make an additional
                            contribution on behalf of any Key Employee who is an
                            Eligible Participant
                            and who did not receive an allocation equal to the top-heavy
                            minimum
                            contribution. 

                        

                

                 

                
                  	 	
                          (1)
                            

                        	
                          Determining
                            the minimum percentage. The minimum percentage that must
                            be allocated
                            under subsection (a) above is the lesser of: (i) three
                            (3) percent of
                            Total Compensation for the Plan Year or (ii) the highest
                            contribution rate
                            for any Key Employee for the Plan Year. The highest contribution
                            rate for
                            a Key Employee is determined by taking into account the
                            total Employer
                            Contributions and forfeitures allocated to each Key Employee
                            for the Plan
                            Year, as a percentage of the Key Employee's Total Compensation.
                            A Key
                            Employee's contribution rate includes Section 401(k)
                            Deferrals made by the
                            Key Employee for the Plan Year (except as provided by
                            regulation or
                            statute). If this Plan is aggregated with a Defined Benefit
                            Plan to
                            satisfy the requirements of Code ?401(a)(4) or Code ?410(b),
                            the minimum
                            percentage is three (3) percent, without regard to the
                            highest Key
                            Employee contribution rate. See subsection (5) below
                            if the Employer
                            maintains more than one plan. 

                        

                

                
                  	 	
                          (2)
                            

                        	
                          Determining
                            whether the Non-Key Employee's allocation satisfies the
                            minimum
                            percentage. To determine if a Non-Key Employee's allocation
                            of Employer
                            Contributions and forfeitures is at least equal to the
                            minimum percentage,
                            the Employee's Section 401(k) Deferrals for the Plan
                            Year are disregarded.
                            In addition, Matching Contributions allocated to the
                            Employee's Account
                            for the Plan Year are disregarded, unless: (i) the Plan
                            Administrator
                            elects to take all or a portion of the Matching Contributions
                            into
                            account, or (ii) Matching Contributions are taken into
                            account by statute
                            or regulation. The rule in (i) does not apply unless
                            the Matching
                            Contributions so taken into account could satisfy the
                            nondiscrimination
                            testing requirements under Code ?401(a)(4) if tested
                            separately. Any
                            Employer Matching Contributions used to satisfy the Top-Heavy
                            Plan minimum
                            allocation may not be used in the ACP Test (as defined
                            in Section 17.3),
                            except to the extent permitted under statute, regulation
                            or other guidance
                            of general applicability. 

                        

                

                
                  	 	
                          (3)

                        	
                          Certain
                            allocation conditions inapplicable. The Top-Heavy Plan
                            minimum allocation
                            shall be made even though, under other Plan provisions,
                            the Non-Key
                            Employee would not otherwise be entitled to receive an
                            allocation, or
                            would have received a lesser allocation for the Plan
                            Year because of:
                            

                        

                

                
                  	 	
                          (i)

                        	
                          the
                            Participant's failure to complete 1,000 Hours of Service
                            (or any
                            equivalent provided in the Plan), 

                        

                

                
                  	 	
                          (ii)

                        	
                          the
                            Participant's failure to make Employee After-Tax Contributions
                            to the
                            Plan, or 

                        

                

                
                  	 	
                          (iii)

                        	
                          Total
                            Compensation is less than a stated amount.

                        

                

                
                  
                     

                  

                  
                    85

                    
                      

                    

                  

                  
                     

                  

                

                

                The
                  minimum allocation also is determined without regard to any Social
                  Security
                  contribution or whether an Eligible Participant fails to make Section
                  401(k)
                  Deferrals for a Plan Year in which the Plan includes a 401(k) feature.
                  

                 

                
                  	 	
                          (4)
                            

                        	
                          Participants
                            not employed on the last day of the Plan Year. The minimum
                            allocation
                            requirement described in this subsection (a) does not
                            apply to an Eligible
                            Participant who was not employed by the Employer on the
                            last day of the
                            applicable Plan Year. 

                        

                

                
                  	 	
                          (5)
                            

                        	
                          Participation
                            in more than one Top-heavy Plan. The minimum allocation
                            requirement
                            described in this subsection (a) does not apply to an
                            Eligible Participant
                            who is covered under another plan maintained by the Employer
                            if, pursuant
                            to Part 13, #54 of the Agreement [Part 13, #72 of the
                            Profit
                            Sharing/401(k) Agreement], the other Plan will satisfy
                            the minimum
                            allocation requirement. 

                        

                

                
                  	 	
                          (i)
                            

                        	
                          More
                            than one Defined Contribution Plans. If the Employer
                            maintains more than
                            one top-heavy Defined Contribution Plan (including Paired
                            Plans), the
                            Employer may designate in Part 13, #54.a. of the Agreement
                            [Part 13,
                            #72.a. of the Profit Sharing/401(k) Agreement] which
                            plan will provide the
                            top-heavy minimum contribution to Non-Key Employees.
                            Alternatively, under
                            Part 13, #54.a.(3) of the Agreement [Part 13, #72.a.(3)
                            of the Profit
                            Sharing/401(k) Agreement], the Employer may designate
                            another means of
                            complying with the top-heavy requirements. If Part 13,
                            #54 of the
                            Agreement [Part 13, #72 of the Profit Sharing/401(k)
                            Agreement] is not
                            completed and the Employer maintains more than one Defined
                            Contribution
                            Plan, the Employer will be deemed to have selected this
                            Plan under Part
                            13, #54.a. of the Agreement [Part 13, #72.a. of the Profit
                            Sharing/401(k)
                            Agreement] as the Plan under which the top-heavy minimum
                            contribution will
                            be provided. 

                        

                

                If
                  an
                  Employee is entitled to a top-heavy minimum contribution but has
                  not satisfied
                  the minimum age and/or service requirements under the Plan designated
                  to provide
                  the top-heavy minimum contribution, the Employee may receive a
                  top-heavy minimum
                  contribution under the designated Plan. Thus, for example, if the
                  Employer
                  maintains both a 401(k) plan and a non-401(k) plan, a Non-Key Employee
                  who has
                  not satisfied the minimum age and service conditions under Part
                  1, #5 of the
                  non-401(k) plan Agreement is eligible for a top-heavy minimum allocation
                  under
                  the non-401(k) plan (if so provided under Part 13, #54.a. of the
                  Agreement [Part
                  13, #72.a. of the Profit Sharing/401(k) Agreement]) if such Employee
                  has
                  satisfied the eligibility conditions for making Section 401(k)
                  Deferrals under
                  the 401(k) plan. The provision of a top-heavy minimum contribution
                  under this
                  paragraph will not cause the Plan to fail the minimum coverage
                  or
                  nondiscrimination rules. The Employer may designate an alternative
                  method of
                  providing the top-heavy minimum contribution to such Employees
                  under Part 13,
                  #54.a.(3) of the Agreement [Part 13, #72.a.(3) of the Profit Sharing/401(k)
                  Agreement]. 

                
                  	 	
                          (ii)
                            

                        	
                          Defined
                            Contribution Plan and a Defined Benefit Plan. If the
                            Employer maintains
                            both a top-heavy Defined Contribution Plan (under this
                            BPD) and a
                            top-heavy Defined Benefit Plan, the Employer must designate
                            the manner in
                            which the plans will comply with the Top-Heavy Plan requirements.
                            Under
                            Part 13, #54.b. of the Agreement [Part 13, #72.b. of
                            the Profit
                            Sharing/401(k) Agreement], the Employer may elect to
                            provide the top-heavy
                            minimum benefit to Non-Key Employees who participate
                            in both Plans (A) in
                            the Defined Benefit Plan; (B) in the Defined Contribution
                            Plan (but
                            increasing the minimum allocation from 3% to 5%); or
                            (C) under any other
                            acceptable method of compliance. If a Non-Key Employee
                            participates only
                            under the Defined Benefit Plan, the top-heavy minimum
                            benefit will be
                            provided under the Defined Benefit Plan. If a Non-Key
                            Employee
                            participates only under the Defined Contribution Plan,
                            the top-heavy
                            minimum benefit will be provided under the Defined Contribution
                            Plan
                            (without regard to this subsection (ii)). If Part 13,
                            #54.b. of the
                            Agreement [Part 13, #72.b. of the Profit Sharing/401(k)
                            Agreement] is not
                            completed and the Employer maintains a Defined Benefit
                            Plan, the Employer
                            will be deemed to have selected this Plan under Part
                            13, #54.b.(1) of the
                            Agreement [Part 13, #72.b.(1) of the Profit Sharing/401(k)
                            Agreement] as
                            the plan under which the top-heavy minimum contribution
                            will be provided.
                            

                        

                

                If
                  the
                  Employer maintains more than one Defined Contribution Plan in addition
                  to a
                  Defined Benefit Plan, the Employer may use Part 13, #54.b.(3) of
                  the

                 

                
                  
                     

                  

                  
                    86

                    
                      

                    

                  

                  
                     

                  

                

                

                Agreement
                  [Part 13, #72.b.(3) of the Profit Sharing/401(k) Agreement] to
                  designate which
                  Defined Contribution Plan will provide the top-heavy minimum contribution.
                  

                 

                If
                  the
                  Employer is using the Four-Step Permitted Disparity Method (as
                  described in
                  Section 2.2(b)(ii)) and elects under Part 13, #54.b.(1) of the
                  Agreement [Part
                  13, #72.b.(1) of the Profit Sharing/401(k) Agreement] to provide
                  a 5% top-heavy
                  minimum contribution, the 3% minimum allocation under Step One
                  is increased to
                  5%. The 3% allocation under Step Two will also be increased to
                  the lesser of

                (A)
                  5% or
                  (B) the amount determined under Step Three (increased by 3 percentage
                  points).
                  If an additional allocation is to be made under Step Three, the
                  Applicable
                  Percentage under Section 2.2(b)(ii)(C) must be reduced by 2 percentage
                  points
                  (but not below zero). 

                 

                
                  	 	
                          (6)

                        	
                          No
                            forfeiture for certain events. The minimum top-heavy
                            allocation (to the
                            extent required to be nonforfeitable under Code ?416(b))
                            may not be
                            forfeited under the suspension of benefit rules of Code
                            ?411(a)(3)(B) or
                            the withdrawal of mandatory contribution rules of Code
                            ?411(a)(3)(D).
                            

                        

                

                 

                
                  	 	
                          (b)

                        	
                          Special
                            Top-Heavy Vesting Rules. 

                        

                

                 

                
                  	 	
                          (1)

                        	
                          Minimum
                            vesting schedules. For any Plan Year in which this Plan
                            is a Top-Heavy
                            Plan, the Top-Heavy Plan vesting schedule elected in
                            Part 6, #19 of the
                            Agreement [Part 6, #37 of the Profit Sharing/401(k) Agreement]
                            will
                            automatically apply to the Plan. The Top-Heavy Plan vesting
                            schedule will
                            apply to all benefits within the meaning of Code ?411(a)(7)
                            except those
                            attributable to Employee After-Tax Contributions, including
                            benefits
                            accrued before the effective date of Code ?416 and benefits
                            accrued before
                            the Plan became a Top-Heavy Plan. No decrease in a Participant's
                            nonforfeitable percentage may occur in the event the
                            Plan's status as a
                            Top-Heavy Plan changes for any Plan Year. However, this
                            subsection does
                            not apply to the Account Balance of any Employee who
                            does not have an Hour
                            of Service after a Top-Heavy Plan vesting schedule becomes
                            effective.
                            

                        

                

                
                  	 	
                          (2)

                        	
                          Shifting
                            Top-Heavy Plan status. If the vesting schedule under
                            the Plan shifts in or
                            out of the Top-Heavy Plan vesting schedule for any Plan
                            Year because of a
                            change in Top-Heavy Plan status, such shift is an amendment
                            to the vesting
                            schedule and the election in Section 4.7 of the Plan
                            applies.
                            

                        

                

                
                  	
                          16.3

                        	
                          Top-Heavy
                            Definitions. 

                        

                

                 

                
                  	 	
                          (a)

                        	
                          Determination
                            Date: For any Plan Year subsequent to the first Plan
                            Year, the
                            Determination Date is the last day of the preceding Plan
                            Year. For the
                            first Plan Year of the Plan, the Determination Date is
                            the last day of
                            that first Plan Year. 

                        

                

                
                  	 	
                          (b)

                        	
                          Determination
                            Period: The Plan Year containing the Determination Date
                            and the four (4)
                            preceding Plan Years. 

                        

                

                
                  	 	
                          (c)

                        	
                          Key
                            Employee: Any Employee or former Employee (and the Beneficiaries
                            of such
                            Employee) is a Key Employee for a Plan Year if, at any
                            time during the
                            Determination Period, the individual was:

                        

                

                
                  	 	
                          (1)

                        	
                          an
                            officer of the Employer with annual Total Compensation
                            in excess of 50
                            percent of the dollar limitation under Code ?415(b)(1)(A),
                            

                        

                

                
                  	 	
                          (2)

                        	
                          an
                            owner (or considered an owner under Code ?318) of one
                            of the ten largest
                            interests in the Employer with annual Total Compensation
                            in excess of 100
                            percent of the dollar limitation under Code ?415(c)(1)(A);
                            

                        

                

                
                  	 	
                          (3)

                        	
                          a
                            Five-Percent Owner (as defined in Section 22.88),
                            

                        

                

                
                  	 	
                          (4)

                        	
                          a
                            more than 1-percent owner of the Employer with an annual
                            Total
                            Compensation of more than $150,000.

                        

                

                The
                  Key
                  Employee determination will be made in accordance with Code ?416(i)(1)
                  and the
                  regulations thereunder. 

                 

                
                  
                     

                  

                  
                    87

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	 	
                          (d)

                        	
                          Permissive
                            Aggregation Group: 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 ??401(a)(4) and 410. 

                        

                

                
                  	 	
                          (e)

                        	
                          Present
                            Value: The present value based on the interest and mortality
                            rates
                            specified in the relevant Defined Benefit Plan. In the
                            event that more
                            than one Defined Benefit Plan is included in a Required
                            Aggregation Group
                            or Permissive Aggregation Group, a uniform set of actuarial
                            assumptions
                            must be applied to determine present value. The Employer
                            may specify in
                            Part 13, #54.b.(3) of the Agreement [Part 13, #72.b.(3)
                            of the Profit
                            Sharing/401(k) Agreement] the actuarial assumptions that
                            will apply if the
                            Defined Benefit Plans do not specify a uniform set of
                            actuarial
                            assumptions to be used to determine if the plans are
                            Top-Heavy.
                            

                        

                

                
                  	 	
                          (f)

                        	
                          Required
                            Aggregation Group: 

                        

                

                
                  	 	
                          (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 that enables a plan
                            described in (l)
                            to meet the coverage or nondiscrimination requirements
                            of Code ??410(b) or
                            401(a)(4). 

                        

                

                
                  	 	
                          (g)

                        	
                          Top-Heavy
                            Plan: For any Plan Year, this Plan is a Top-Heavy Plan
                            if any of the
                            following conditions exist: 

                        

                

                
                  	 	
                          (1)

                        	
                          The
                            Plan is not part of any Required Aggregation Group or
                            Permissive
                            Aggregation Group of plans, and the Top-Heavy Ratio for
                            the Plan exceeds
                            60 percent. 

                        

                

                
                  	 	
                          (2)

                        	
                          The
                            Plan is part of a Required Aggregation Group of plans,
                            but not part of a
                            Permissive Aggregation Group, and the Top-Heavy Ratio
                            for the Required
                            Aggregation Group of plans exceeds 60 percent.

                        

                

                
                  	 	
                          (3)

                        	
                          The
                            Plan is part of a Required Aggregation Group and part
                            of a Permissive
                            Aggregation Group of plans, and the Top-Heavy Ratio for
                            the Permissive
                            Aggregation Group exceeds 60 percent.

                        

                

                
                  	 	
                          (h)
                            

                        	
                          Top-Heavy
                            Ratio: 

                        

                

                
                  	 	
                          (1)

                        	
                          Defined
                            Contribution Plans only. This paragraph applies if the
                            Employer maintains
                            one or more Defined Contribution Plans (including any
                            SEP described under
                            Code ?408(k)) and the Employer has not maintained any
                            Defined Benefit Plan
                            that during the Determination Period 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(s) and the denominator of
                            which is the sum of
                            all Account Balances, both computed in accordance with
                            Code ?416 and the
                            regulations thereunder. 

                        

                

                
                  	 	
                          (2)
                            

                        	
                          Defined
                            Contribution Plan and Defined Benefit Plan. This paragraph
                            applies if the
                            Employer maintains one or more Defined Contribution Plans
                            (including a SEP
                            described under Code ?408(k)) and the Employer maintains
                            or has maintained
                            one or more Defined Benefit Plans which during the Determination
                            Period
                            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(s) for all Key Employees,
                            and the
                            Present Value of Accrued Benefits under the aggregated
                            Defined Benefit
                            Plan(s) for all Key Employees as of the Determination
                            Date(s), and the
                            denominator of which is the sum of the Account Balances
                            under the
                            aggregated Defined Contribution Plan(s) for all Participants
                            and the
                            Present Value of Accrued Benefits under the Defined Benefit
                            Plan(s) for
                            all Participants as of the Determination Date(s), all
                            determined in
                            accordance with Code ?416 and the 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 distributions of
                            an accrued benefit made in the five-year period ending
                            on the
                            Determination Date. 

                        

                

                
                  	 	
                          (3)
                            

                        	
                          Applicable
                            Valuation Dates. For purposes of subsections (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

                        

                

                
                  
                     

                  

                  
                    88

                    
                      

                    

                  

                  
                     

                  

                

                

                the
                  Determination Date, except as provided in Code ?416 and the regulations
                  thereunder for the first and second Plan Years of a Defined Benefit
                  Plan. 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. 

                 

                
                  	 	
                          (4)

                        	
                          Valuation
                            of benefits. Determining a Participant's Account Balance
                            or Accrued
                            Benefit. 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 ?416 and the regulations
                            thereunder. For
                            purposes of subsections (1) and (2) above, the Account
                            Balance and/or
                            Accrued Benefit of each Participant is adjusted as provided
                            under
                            subsections (i) and (ii) below. 

                        

                

                 

                
                  	 	
                          (i)

                        	
                          Increase
                            for prior distributions. In applying the Top-Heavy Ratio,
                            a Participant's
                            Account Balance and/or Accrued Benefit is increased for
                            any distributions
                            made from the Plan during the Determination Period.
                            

                        

                

                
                  	 	
                          (ii)

                        	
                          Increase
                            for future contributions. Both the numerator and denominator
                            of the
                            Top-Heavy Ratio are increased to reflect any contribution
                            to a Defined
                            Contribution Plan not actually made as of the Determination
                            Date, but
                            which is required to be taken into account on that date
                            under Code ?416
                            and the regulations thereunder. 

                        

                

                
                  	 	
                          (iii)

                        	
                          Exclusion
                            of certain benefits. The Account Balance and/or Accrued
                            Benefit of a
                            Participant (and any distribution during the Determination
                            Period with
                            respect to such Participant's Account Balance or Accrued
                            Benefit) is
                            disregarded from the Top-Heavy Ratio if: (A) the Participant
                            is a Non-Key
                            Employee who was a Key Employee in a prior year, or (B)
                            the Participant
                            has not been credited with at least one Hour of Service
                            during the
                            Determination Period. 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 ?416 and
                            the regulations
                            thereunder. 

                        

                

                 

                
                  	 	
                          (iv)

                        	
                          Calculation
                            of Accrued Benefit. The Accrued Benefit of a Participant
                            other than a Key
                            Employee shall be determined under: (A) the method, if
                            any, that uniformly
                            applies for accrual purposes under all Defined Benefit
                            Plans maintained by
                            the Employer; or (B) 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 ?411(b)(1)(C).

                        

                

                 

                
                  	 	
                          (i)
                            

                        	
                          Total
                            Compensation. For purposes of determining the minimum
                            top-heavy
                            contribution under 16.2(a), Total Compensation is determined
                            using the
                            definition under Section 7.4(f), including the special
                            rule under Section
                            7.4(f)(4) for years beginning before January 1, 1998.
                            For this purpose,
                            Total Compensation is subject to the Compensation Dollar
                            Limitation as
                            defined in Section 22.32. 

                        

                

                
                  	 	
                          (j)
                            

                        	
                          Valuation
                            Date. The date as of which Account Balances are valued
                            for purposes of
                            calculating the Top-Heavy Ratio.

                        

                

                
                  
                     

                  

                  
                    89

                    
                      

                    

                  

                  
                     

                  

                

                

                ARTICLE
                  17 401(k) PLAN PROVISIONS 

                This
                  Article sets forth the special testing rules applicable to Section
                  401(k)
                  Deferrals, Employer Matching Contributions, and Employee After-Tax
                  Contributions
                  that may be made under the Profit Sharing/401(k) Agreement and
                  the requirements
                  to qualify as a Safe Harbor 401(k) Plan. Section 17.1 provides
                  limits on the
                  amount of Elective Deferrals an Employee may defer into the Plan
                  during a
                  calendar year. Sections 17.2 and 17.3 set forth the rules for running
                  the ADP
                  Test and ACP Test with respect to contributions under the 401(k)
                  plan and
                  Section 17.4 discusses the requirements for applying the Multiple
                  Use Test.
                  Section 17.5 prescribes special testing rules for performing the
                  ADP Test and
                  the ACP Test. Section 17.6 sets forth the requirements that must
                  be met to
                  qualify as a Safe Harbor 401(k) Plan. Unless otherwise stated,
                  any reference to
                  the Agreement under this Article 17 is a reference to the Profit
                  Sharing/401(k)
                  Agreement.

                 

                
                  	
                          17.1
                            

                        	
                          Limitation
                            on the Amount of Section 401(k) Deferrals.

                        

                

                 

                
                  	 	
                          (a)

                        	
                          In
                            general. An Eligible Participant's total Section 401(k)
                            Deferrals under
                            this Plan, or any other qualified plan of the Employer,
                            for any calendar
                            year may not exceed the lesser of: 

                        

                

                 

                
                  	 	
                          (1)

                        	
                          the
                            percentage of Included Compensation designated under
                            Part 4A, #12 of the
                            Agreement; 

                        

                

                
                  	 	
                          (2)

                        	
                          the
                            dollar limitation under Code ?402(g); or

                        

                

                
                  	 	
                          (3)

                        	
                          the
                            amount permitted under the Annual Additions Limitation
                            described in
                            Article 7. 

                        

                

                Maximum
                  deferral limitation. If the Employer elects to impose a maximum
                  deferral
                  limitation under Part 4A, #12 of the Agreement, it must designate
                  under Part 4A,
                  #12.a. the period for which such limitation applies. Regardless
                  of any
                  limitation designated under Part 4A, #12 of the Agreement, the
                  Employer may
                  provide for alternative limitations in the Salary Reduction Agreement
                  with
                  respect to designated types of Included Compensation, such as bonus
                  payments. If
                  no maximum percentage is designated under Part 4A, #12 of the Agreement,
                  the
                  only limit on a Participant's Section 401(k) Deferrals under this
                  Plan is the
                  dollar limitation under Code ?402(g) and the Annual Additions Limitation.
                  

                 

                
                  	 	
                          (b)

                        	
                          Correction
                            of Code ?402(g) Violation. A Participant may not make
                            Section 401(k)
                            Deferrals that exceed the dollar limitation under Code
                            ?402(g). The dollar
                            limitation under Code ?402(g) applicable to a Participant's
                            Section 401(k)
                            Deferrals under this Plan is reduced by any Elective
                            Deferrals the
                            Participant makes under any other plan maintained by
                            the Employer. If a
                            Participant makes Section 401(k) Deferrals that exceed
                            the Code ?402(g)
                            limit, the Employer may correct the Code ?402(g) violation
                            in the
                            following manner. 

                        

                

                 

                
                  	 	
                          (1)
                            

                        	
                          Suspension
                            of Section 401(k) Deferrals. The Employer may suspend
                            a Participant's
                            Section 401(k) Deferrals under the Plan for the remainder
                            of the calendar
                            year when the Participant's Section 401(k) Deferrals
                            under this Plan, in
                            combination with any Elective Deferrals the Participant
                            makes during the
                            calendar year under any other plan maintained by the
                            Employer, equal or
                            exceed the dollar limitation under Code ?402(g).
                            

                        

                

                
                  	 	
                          (2)
                            

                        	
                          Distribution
                            of Excess Deferrals. If a Participant makes Section 401(k)
                            Deferrals under
                            this Plan during a calendar year which exceed the dollar
                            limitation under
                            Code ?402(g), the Participant will receive a corrective
                            distribution from
                            the Plan of the Excess Deferrals (plus allocable income)
                            no later than
                            April 15 of the following calendar year. The amount which
                            must be
                            distributed as a correction of Excess Deferrals for a
                            calendar year equals
                            the amount of Elective Deferrals the Participant contributes
                            in excess of
                            the dollar limitation under Code ?402(g) during the calendar
                            year to this
                            Plan, and any other plan maintained by the Employer,
                            reduced by any
                            corrective distribution of Excess Deferrals the Participant
                            receives
                            during the calendar year from this Plan or other plan(s)
                            maintained by the
                            Employer. Excess Deferrals that are distributed after
                            April 15 are
                            includible in the Participant's gross income in both
                            the taxable year in
                            which deferred and the taxable year in which distributed.
                            

                        

                

                
                  	 	
                          (i)

                        	
                          Allocable
                            gain or loss. A corrective distribution of Excess Deferrals
                            must include
                            any allocable gain or loss for the calendar year in which
                            the Excess
                            Deferrals are made. For this purpose, allocable gain
                            or loss on Excess
                            Deferrals may be determined in any reasonable manner,
                            provided the manner
                            used to determine allocable gain or loss is applied uniformly
                            and in a
                            manner that is 

                        

                

                 

                
                  
                     

                  

                  
                    90

                    
                      

                    

                  

                  
                     

                  

                

                

                reasonably
                  reflective of the method used by the Plan for allocating income
                  to Participants'
                  Accounts. 

                 

                
                  	 	
                          (ii)

                        	
                          Coordination
                            with other provisions. A corrective distribution of Excess
                            Deferrals made
                            by April 15 of the following calendar year may be made
                            without consent of
                            the Participant or the Participant's spouse, and without
                            regard to any
                            distribution restrictions applicable under Article 8
                            or Article 9. A
                            corrective distribution of Excess Deferrals made by the
                            appropriate April
                            15 also is not treated as a distribution for purposes
                            of applying the
                            required minimum distribution rules under Article 10.
                            

                        

                

                 

                
                  	 	
                          (iii)

                        	
                          Coordination
                            with corrective distribution of Excess Contributions.
                            If a Participant for
                            whom a corrective distribution of Excess Deferrals is
                            being made received
                            a previous corrective distribution of Excess Contributions
                            to correct the
                            ADP Test for the Plan Year beginning with or within the
                            calendar year for
                            which the Participant made the Excess Deferrals, the
                            previous corrective
                            distribution of Excess Contributions is treated first
                            as a corrective
                            distribution of Excess Deferrals to the extent necessary
                            to eliminate the
                            Excess Deferral violation. The amount of the corrective
                            distribution of
                            Excess Contributions which is required to correct the
                            ADP Test failure is
                            reduced by the amount treated as a corrective distribution
                            of Excess
                            Deferrals. 

                        

                

                 

                
                  	 	
                          (3)

                        	
                          Correction
                            of Excess Deferrals under plans not maintained by the
                            Employer. The
                            correction provisions under subsections (1) and (2) above
                            apply only if a
                            Participant makes Excess Deferrals under plans maintained
                            by the Employer.
                            However, if a Participant has Excess Deferrals because
                            the total Elective
                            Deferrals for a calendar year under all plans in which
                            he/she
                            participates, including plans that are not maintained
                            by the Employer,
                            exceed the dollar limitation under Code ?402(g), the
                            Participant may
                            assign to this Plan any portion of the Excess Deferrals
                            made during the
                            calendar year. The Participant must notify the Plan Administrator
                            in
                            writing on or before March 1 of the following calendar
                            year of the amount
                            of the Excess Deferrals to be assigned to this Plan.
                            Upon receipt of a
                            timely notification, the Excess Deferrals assigned to
                            this Plan will be
                            distributed (along with any allocable income or loss)
                            to the Participant
                            in accordance with the corrective distribution provisions
                            under subsection
                            (2) above. A Participant is deemed to notify the Plan
                            Administrator of
                            Excess Deferrals to the extent such Excess Deferrals
                            arise only under this
                            Plan and any other plan maintained by the Employer.
                            

                        

                

                 

                
                  	
                          17.2
                            

                        	
                          Nondiscrimination
                            Testing of Section 401(k) Deferrals - ADP Test. Except
                            as provided under
                            Section 

                        

                

                17.6
                  for
                  Safe Harbor 401(k) Plans, the Section 401(k) Deferrals made by
                  Highly
                  Compensated Employees must satisfy the Actual Deferral Percentage
                  Test ("ADP
                  Test") for each Plan Year. The Plan Administrator shall maintain
                  records
                  sufficient to demonstrate satisfaction of the ADP Test, including
                  the amount of
                  any QNECs or QMACs included in such test, pursuant to subsection
                  (c) below. If
                  the Plan fails the ADP Test for any Plan Year, the corrective provisions
                  under
                  subsection (d) below will apply. 

                 

                
                  	 	
                          (a)
                            

                        	
                          ADP
                            Test testing methods. For Plan Years beginning on or
                            after January 1,
                            1997, the ADP Test will be performed using the Prior
                            Year Testing Method
                            or Current Year Testing Method, as selected under Part
                            4F, #31 of the
                            Agreement. If the Employer does not select a testing
                            method under Part 4F,
                            #31 of the Agreement, the Plan will use the Current Year
                            Testing Method.
                            Unless specifically precluded under statute, regulations
                            or other IRS
                            guidance, the Employer may amend the testing method designated
                            under Part
                            4F for a particular Plan Year (subject to the requirements
                            under
                            subsection (2) below) at any time through the end of
                            the 12-month period
                            following the Plan Year for which the amendment is effective.
                            (For Plan
                            Years beginning before January 1, 1997, the Current Year
                            Testing Method is
                            deemed to have been in effect.) 

                        

                

                 

                
                  	 	
                          (1)

                        	
                          Prior
                            Year Testing Method. Under the Prior Year Testing Method,
                            the Average
                            Deferral Percentage ("ADP") of the Highly Compensated
                            Employee Group (as
                            defined in Section 17.7(e)) for the current Plan Year
                            is compared with the
                            ADP of the Nonhighly Compensated Employee Group (as defined
                            in Section
                            17.7(f)) for the prior Plan Year. If the Employer elects
                            to use the Prior
                            Year Testing Method under Part 4F of the Agreement, the
                            Plan must satisfy
                            one of the following tests for each Plan Year:

                        

                

                 

                
                  	 	
                          (i)

                        	
                          The
                            ADP of the Highly Compensated Employee Group for the
                            current Plan Year
                            shall not exceed 1.25 times the ADP of the Nonhighly
                            Compensated Employee
                            Group for the prior Plan Year. 

                        

                

                
                  	 	
                          (ii)

                        	
                          The
                            ADP of the Highly Compensated Employee Group for the
                            current Plan Year
                            shall not exceed the percentage (whichever is less) determined
                            by (A)
                            adding 2 

                        

                

                
                  
                     

                  

                  
                    91

                    
                      

                    

                  

                  
                     

                  

                

                

                percentage
                  points to the ADP of the Nonhighly Compensated Employee Group for
                  the prior Plan
                  Year or (B) multiplying the ADP of the Nonhighly Compensated Employee
                  Group for
                  the prior Plan Year by 2. 

                 

                
                  	 	
                          (2)

                        	
                          Current
                            Year Testing Method. Under the Current Year Testing Method,
                            the ADP of the
                            Highly Compensated Employee Group for the current Plan
                            Year is compared to
                            the ADP of the Nonhighly Compensated Employee Group for
                            the current Plan
                            Year. If the Employer elects to use the Current Year
                            Testing Method under
                            Part 4F of the Agreement, the Plan must satisfy the ADP
                            Test, as described
                            in subsection (1) above, for each Plan Year, but using
                            the ADP of the
                            Nonhighly Compensated Employee Group for the current
                            Plan Year instead of
                            for the prior Plan Year. If the Employer elects to use
                            the Current Year
                            Testing Method, it may switch to the Prior Year Testing
                            Method only if the
                            Plan satisfies the requirements for changing to the Prior
                            Year Testing
                            Method as set forth in IRS Notice 98-1 (or superseding
                            guidance).
                            

                        

                

                 

                
                  	 	
                          (b)
                            

                        	
                          Special
                            rule for first Plan Year. For the first Plan Year that
                            the Plan permits
                            Section 401(k) Deferrals, the Employer may elect under
                            Part 4F, #32.a. of
                            the Agreement to apply the ADP Test using the Prior Year
                            Testing Method,
                            by assuming the ADP for the Nonhighly Compensated Employee
                            Group is 3%.
                            Alternatively, the Employer may elect in Part 4F, #32.b.
                            of the Agreement
                            to use the Current Year Testing Method using the actual
                            data for the
                            Nonhighly Compensated Employee Group in the first Plan
                            Year. This first
                            Plan Year rule does not apply if this Plan is a successor
                            to a plan (as
                            described in IRS Notice 98-1 or subsequent guidance)
                            that included a
                            401(k) arrangement or the Plan is aggregated for purposes
                            of applying the
                            ADP Test with another plan that included a 401(k) arrangement
                            in the prior
                            Plan Year. For subsequent Plan Years, the testing method
                            selected under
                            Part 4F, #31 will apply. 

                        

                

                
                  	 	
                          (c)

                        	
                          Use
                            of QMACs and QNECs under the ADP Test. The Plan Administrator
                            may take
                            into account all or any portion of QMACs and QNECs (see
                            Sections 17.7(g)
                            and (h)) for purposes of applying the ADP Test. QMACs
                            and QNECs may not be
                            included in the ADP Test to the extent such amounts are
                            included in the
                            ACP Test for such Plan Year. QMACs and QNECs made to
                            another qualified
                            plan maintained by the Employer may also be taken into
                            account, so long as
                            the other plan has the same Plan Year as this Plan. To
                            include QNECs under
                            the ADP Test, all Employer Nonelective Contributions,
                            including the QNECs,
                            must satisfy Code ?401(a)(4). In addition, the Employer
                            Nonelective
                            Contributions, excluding any QNECs used in the ADP Test
                            or ACP Test, must
                            also satisfy Code ?401(a)(4). 

                        

                

                
                  	 	
                          (1)

                        	
                          Timing
                            of contributions. In order to be used in the ADP Test
                            for a given Plan
                            Year, QNECs and QMACs must be made before the end of
                            the 12-month period
                            immediately following the Plan Year for which they are
                            allocated. If the
                            Employer is using the Prior Year Testing Method (as described
                            in
                            subsection (a)(1) above), QMACs and QNECs taken into
                            account for the
                            Nonhighly Compensated Employee Group must be allocated
                            for the prior Plan
                            Year, and must be made no later than the end of the 12-month
                            period
                            immediately following the end of such prior Plan Year.
                            (See Section 7.4(a)
                            for rules regarding the appropriate Limitation Year for
                            which such
                            contributions will be applied for purposes of the Annual
                            Additions
                            Limitation under Code ?415.) 

                        

                

                
                  	 	
                          (2)

                        	
                          Double-counting
                            limits. This paragraph applies if, in any Plan Year beginning
                            after
                            December 31, 1998, the Prior Year Testing Method is used
                            to run the ADP
                            Test and, in the prior Plan Year, the Current Year Testing
                            Method was used
                            to run the ADP Test. If this paragraph applies, the following
                            contributions are disregarded in calculating the ADP
                            of the Nonhighly
                            Compensated Employee Group for the prior Plan Year:
                            

                        

                

                (i) All
                  QNECs
                  that were included in either the ADP Test or ACP Test for the prior
                  Plan Year.

                (ii) All
                  QMACs, regardless of how used for testing purposes in the prior
                  Plan Year.

                
                  	 	
                          (iii)

                        	
                          Any
                            Section 401(k) Deferrals that were included in the ACP
                            Test for the prior
                            Plan Year. 

                        

                

                 

                For
                  purposes of applying the double-counting limits, if actual data
                  of the Nonhighly
                  Compensated Employee Group is used for a first Plan Year described
                  in subsection
                  (b) above, the Plan is still considered to be using the Prior Year
                  Testing
                  Method for that first Plan Year. Thus, the double-counting limits
                  do not apply
                  if the Prior Year Testing Method is used for the next Plan Year.

                 

                
                  
                     

                  

                  
                    92

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	 	
                          (3)

                        	
                          Testing
                            flexibility. The Plan Administrator is expressly granted
                            the full
                            flexibility permitted by applicable Treasury regulations
                            to determine the
                            amount of QMACs and QNECs used in the ADP Test. QMACs
                            and QNECs taken into
                            account under the ADP Test do not have to be uniformly
                            determined for each
                            Eligible Participant, and may represent all or any portion
                            of the QMACs
                            and QNECs allocated to each Eligible Participant, provided
                            the conditions
                            described above are satisfied. 

                        

                

                 

                
                  	 	
                          (d)

                        	
                          Correction
                            of Excess Contributions. If the Plan fails the ADP Test
                            for a Plan Year,
                            the Plan Administrator may use any combination of the
                            correction methods
                            under this Section to correct the Excess Contributions
                            under the Plan.
                            (See Section 17.7(d) for the definition of Excess Contributions.)
                            

                        

                

                 

                
                  	 	
                          (1)

                        	
                          Corrective
                            distribution of Excess Contributions. If the Plan fails
                            the ADP Test for a
                            Plan Year, the Plan Administrator may, in its discretion,
                            distribute
                            Excess Contributions (including any allocable income
                            or loss) no later
                            than the last day of the following Plan Year to correct
                            the ADP Test
                            violation. If the Excess Contributions are distributed
                            more than 2? months
                            after the last day of the Plan Year in which such excess
                            amounts arose, a
                            10-percent excise tax will be imposed on the Employer
                            with respect to such
                            amounts. 

                        

                

                 

                
                  	 	
                          (i)

                        	
                          Amount
                            to be distributed. In determining the amount of Excess
                            Contributions to be
                            distributed to a Highly Compensated Employee under this
                            Section, Excess
                            Contributions are first allocated equally to the Highly
                            Compensated
                            Employee(s) with the largest dollar amount of contributions
                            taken into
                            account under the ADP Test for the Plan Year in which
                            the excess occurs.
                            The Excess Contributions allocated to such Highly Compensated
                            Employee(s)
                            reduce the dollar amount of the contributions taken into
                            account under the
                            ADP Test for such Highly Compensated Employee(s) until
                            all of the Excess
                            Contributions are allocated or until the dollar amount
                            of such
                            contributions for the Highly Compensated Employee(s)
                            is reduced to the
                            next highest dollar amount of such contributions for
                            any other Highly
                            Compensated Employee(s). If there are Excess Contributions
                            remaining, the
                            Excess Contributions continue to be allocated in this
                            manner until all of
                            the Excess Contributions are allocated.

                        

                

                
                  	 	
                          (ii)

                        	
                          Allocable
                            gain or loss. A corrective distribution of Excess Contributions
                            must
                            include any allocable gain or loss for the Plan Year
                            in which the excess
                            occurs. For this purpose, allocable gain or loss on Excess
                            Contributions
                            may be determined in any reasonable manner, provided
                            the manner used is
                            applied uniformly and in a manner that is reasonably
                            reflective of the
                            method used by the Plan for allocating income to Participants'
                            Accounts.
                            

                        

                

                
                  	 	
                          (iii)

                        	
                          Coordination
                            with other provisions. A corrective distribution of Excess
                            Contributions
                            made by the end of the Plan Year following the Plan Year
                            in which the
                            excess occurs may be made without consent of the Participant
                            or the
                            Participant's spouse, and without regard to any distribution
                            restrictions
                            applicable under Article 8 or Article 9. Excess Contributions
                            are treated
                            as Annual Additions for purposes of Code ?415 even if
                            distributed from the
                            Plan. A corrective distribution of Excess Contributions
                            is not treated as
                            a distribution for purposes of applying the required
                            minimum distribution
                            rules under Article 10. 

                        

                

                 

                If
                  a
                  Participant has Excess Deferrals for the calendar year ending with
                  or within the
                  Plan Year for which the Participant receives a corrective distribution
                  of Excess
                  Contributions, the corrective distribution of Excess Contributions
                  is treated
                  first as a corrective distribution of Excess Deferrals. The amount
                  of the
                  corrective distribution of Excess Contributions that must be distributed
                  to
                  correct an ADP Test failure for a Plan Year is reduced by any amount
                  distributed
                  as a corrective distribution of Excess Deferrals for the calendar
                  year ending
                  with or within such Plan Year. 

                 

                
                  	 	
                          (iv)

                        	
                          Accounting
                            for Excess Contributions. Excess Contributions are distributed
                            from the
                            following sources and in the following priority:
                            

                        

                

                 

                
                  	 	
                          (A)

                        	
                          Section
                            401(k) Deferrals that are not matched;

                        

                

                
                  	 	
                          (B)

                        	
                          proportionately
                            from Section 401(k) Deferrals not distributed under (A)
                            and related QMACs
                            that are included in the ADP Test; 

                        

                

                
                  	 	
                          (C)

                        	
                          QMACs
                            included in the ADP Test that are not distributed under
                            (B); and
                            (D)
                            QNECs included in the ADP Test.

                        

                

                
                  
                     

                  

                  
                    93

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	 	
                          (2)

                        	
                          Making
                            QMACs or QNECs. Regardless of any elections under Part
                            4B, #18 or Part 4C,
                            #22 of the Agreement, the Employer may make additional
                            QMACs or QNECs to
                            the Plan on behalf of the Nonhighly Compensated Employees
                            in order to
                            correct an ADP Test violation. QMACs or QNECs may only
                            be used to correct
                            an ADP Test violation if the Current Year Testing Method
                            is selected under
                            Part 4F, #31.b. of the Profit Sharing/401(k) Agreement.
                            Any QMACs
                            contributed under this subsection (2) which are not specifically
                            authorized under Part 4B, #18 of the Agreement will be
                            allocated to all
                            Eligible Participants who are Nonhighly Compensated Employees
                            as a uniform
                            percentage of Section 401(k) Deferrals made during the
                            Plan Year. Any
                            QNECs contributed under this subsection (2) which are
                            not specifically
                            authorized under Part 4C, #22 of the Agreement will be
                            allocated to all
                            Eligible Participants who are Nonhighly Compensated Employees
                            as a uniform
                            percentage of Included Compensation. See Sections 2.3(c)
                            and (e), as
                            applicable. 

                        

                

                
                  	 	
                          (3)

                        	
                          Recharacterization.
                            If Employee After-Tax Contributions are permitted under
                            Part 4D of the
                            Agreement, the Plan Administrator, in its sole discretion,
                            may permit a
                            Participant to treat any Excess Contributions that are
                            allocated to that
                            Participant as if he/she received the Excess Contributions
                            as a
                            distribution from the Plan and then contributed such
                            amounts to the Plan
                            as Employee After-Tax Contributions. Any amounts recharacterized
                            under
                            this subsection (3) will be 100% vested at all times.
                            Amounts may not be
                            recharacterized by a Highly Compensated Employee to the
                            extent that such
                            amount in combination with other Employee After-Tax Contributions
                            made by
                            that Participant would exceed any limit on Employee After-Tax
                            Contributions under Part 4D of the Agreement.

                        

                

                Recharacterization
                  must occur no later than 2? months after the last day of the Plan
                  Year in which
                  such Excess Contributions arise and is deemed to occur no earlier
                  than the date
                  the last Highly Compensated Employee is informed in writing of
                  the amount
                  recharacterized and the consequences thereof. Recharacterized amounts
                  will be
                  taxable to the Participant for the Participant's taxable year in
                  which the
                  Participant would have received such amounts in cash had he/she
                  not deferred
                  such amounts into the Plan. 

                 

                
                  	 	
                          (e)

                        	
                          Adjustment
                            of deferral rate for Highly Compensated Employees. The
                            Employer may
                            suspend (or automatically reduce the rate of) Section
                            401(k) Deferrals for
                            the Highly Compensated Employee Group, to the extent
                            necessary to satisfy
                            the ADP Test or to reduce the margin of failure. A suspension
                            or reduction
                            shall not affect Section 401(k) Deferrals already contributed
                            by the
                            Highly Compensated Employees for the Plan Year. As of
                            the first day of the
                            subsequent Plan Year, Section 401(k) Deferrals shall
                            resume at the levels
                            stated in the Salary Reduction Agreements of the Highly
                            Compensated
                            Employees. 

                        

                

                 

                
                  	
                          17.3

                        	
                          Nondiscrimination
                            Testing of Employer Matching Contributions and Employee
                            After-Tax
                            Contributions - ACP Test. Except as provided under Section
                            17.6 for Safe
                            Harbor 401(k) Plans, if the Employer elects to provide
                            Employer Matching
                            Contributions under Part 4B of the Agreement or to permit
                            Employee
                            After-Tax Contributions under Part 4D of the Agreement,
                            the Employer
                            Matching Contributions (including QMACs that are not
                            included in the ADP
                            Test) and/or Employee After-Tax Contributions made for
                            Highly Compensated
                            Employees must satisfy the Actual Contribution Percentage
                            Test ("ACP
                            Test") for each Plan Year. The Plan Administrator shall
                            maintain records
                            sufficient to demonstrate satisfaction of the ACP Test,
                            including the
                            amount of any Section 401(k) Deferrals or QNECs included
                            in such test,
                            pursuant to subsection (c) below. If the Plan fails the
                            ACP Test for any
                            Plan Year, the correction provisions under subsection
                            (d) below will
                            apply. 

                        

                

                 

                
                  	 	
                          (a)

                        	
                          ACP
                            Test testing methods. For Plan Years beginning on or
                            after January 1,
                            1997, the ACP Test will be performed using the Prior
                            Year Testing Method
                            or the Current Year Testing Method, as selected under
                            Part 4F, #31 of the
                            Agreement. If the Employer does not select a testing
                            method under Part 4F,
                            #31 of the Agreement, the Plan will be deemed to use
                            the Current Year
                            Testing Method. For Plan Years beginning before January
                            1, 1997, the
                            Current Year Testing Method is deemed to have been in
                            effect. If the Plan
                            is a Safe Harbor 401(k) Plan, as designated under Part
                            4E of the
                            Agreement, the Current Year Testing Method must be selected.
                            

                        

                

                 

                
                  	 	
                          (1)

                        	
                          Prior
                            Year Testing Method. Under the Prior Year Testing Method,
                            the Average
                            Contribution Percentage ("ACP") of the Highly Compensated
                            Employee Group
                            (as defined in Section 17.7(e)) for the current Plan
                            Year is compared with
                            the ACP of the Nonhighly Compensated Employee Group (as
                            defined in Section
                            17.7(f)) for the prior Plan Year. If the Employer elects
                            to use the Prior
                            Year Testing Method under Part 4F of the Agreement, the
                            Plan must satisfy
                            one of the following tests for each Plan Year:

                        

                

                 

                
                  
                     

                  

                  
                    94

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	 	
                          (i)

                        	
                          The
                            ACP of the Highly Compensated Employee Group for the
                            current Plan Year
                            shall not exceed 1.25 times the ACP of the Nonhighly
                            Compensated Employee
                            Group for the prior Plan Year. 

                        

                

                
                  	 	
                          (ii)

                        	
                          The
                            ACP of the Highly Compensated Employee Group for the
                            current Plan Year
                            shall not exceed the percentage (whichever is less) determined
                            by (A)
                            adding 2 percentage points to the ACP of the Nonhighly
                            Compensated
                            Employee Group for the prior Plan Year or (B) multiplying
                            the ACP of the
                            Nonhighly Compensated Employee Group for the prior Plan
                            Year by 2.
                            

                        

                

                
                  	 	
                          (2)

                        	
                          Current
                            Year Testing Method. Under the Current Year Testing Method,
                            the ACP of the
                            Highly Compensated Employee Group for the current Plan
                            Year is compared to
                            the ACP of the Nonhighly Compensated Employee Group for
                            the current Plan
                            Year. If the Employer elects to use the Current Year
                            Testing Method under
                            Part 4F of the Agreement, the Plan must satisfy the ACP
                            Test, as described
                            in subsection (1) above, for each Plan Year, but using
                            the ACP of the
                            Nonhighly Compensated Employee Group for the current
                            Plan Year instead of
                            for the prior Plan Year. If the Employer elects to use
                            the Current Year
                            Testing Method, it may switch to the Prior Year Testing
                            Method only if the
                            Plan satisfies the requirements for changing to the Prior
                            Year Testing
                            Method as set forth in IRS Notice 98-1 (or superseding
                            guidance).
                            

                        

                

                 

                
                  	 	
                          (b)

                        	
                          Special
                            rule for first Plan Year. For the first Plan Year that
                            the Plan includes
                            either an Employer Matching Contribution formula or permits
                            Employee
                            After-Tax Contributions, the Employer may elect under
                            Part 4F, #33.a. of
                            the Agreement to apply the ACP Test using the Prior Year
                            Testing Method,
                            by assuming the ACP for the Nonhighly Compensated Employee
                            Group is 3%.
                            Alternatively, the Employer may elect in Part 4F, #33.b.
                            of the Agreement
                            to use the Current Year Testing Method using the actual
                            data for the
                            Nonhighly Compensated Employee Group in the first Plan
                            Year. This first
                            Plan Year rule does not apply if this Plan is a successor
                            to a plan that
                            was subject to the ACP Test or if the Plan is aggregated
                            for purposes of
                            applying the ACP Test with another plan that was subject
                            to the ACP test
                            in the prior Plan Year. For subsequent Plan Years, the
                            testing method
                            selected under Part 4F, #31 will apply.

                        

                

                
                  	 	
                          (c)

                        	
                          Use
                            of Section 401(k) Deferrals and QNECs under the ACP Test.
                            The Plan
                            Administrator may take into account all or any portion
                            of Section 401(k)
                            Deferrals and QNECs (see Section 17.7(h)) made to this
                            Plan, or to another
                            qualified plan maintained by the Employer, for purposes
                            of applying the
                            ACP Test. QNECs may not be included in the ACP Test to
                            the extent such
                            amounts are included in the ADP Test for such Plan Year.
                            Section 401(k)
                            Deferrals and QNECs made to another qualified plan maintained
                            by the
                            Employer may also be taken into account, so long as the
                            other plan has the
                            same Plan Year as this Plan. To include Section 401(k)
                            Deferrals under the
                            ACP Test, the Plan must satisfy the ADP Test taking into
                            account all
                            Section 401(k) Deferrals, including those used under
                            the ACP Test, and
                            taking into account only those Section 401(k) Deferrals
                            not included in
                            the ACP Test. To include QNECs under the ACP Test, all
                            Employer
                            Nonelective Contributions, including the QNECs, must
                            satisfy Code
                            ?401(a)(4). In addition, the Employer Nonelective Contributions,
                            excluding
                            any QNECs used in the ADP Test or ACP Test, must also
                            satisfy Code
                            ?401(a)(4). QNECs may only be used to correct an ACP
                            Test violation if the
                            Current Year Testing Method is selected under Part 4F,
                            #31.b. of the
                            Profit Sharing/401(k) Agreement. 

                        

                

                
                  	 	
                          (1)

                        	
                          Timing
                            of contributions. In order to be used in the ACP Test
                            for a given Plan
                            Year, QNECs must be made before the end of the 12-month
                            period immediately
                            following the Plan Year for which they are allocated.
                            If the Employer is
                            using the Prior Year Testing Method (as described in
                            subsection (a)(1)
                            above), QNECs taken into account for the Nonhighly Compensated
                            Employee
                            Group must be allocated for the prior Plan Year, and
                            must be made no later
                            than the end of the 12-month period immediately following
                            such Plan Year.
                            (See Section 7.4(a) for rules regarding the appropriate
                            Limitation Year
                            for which such contributions will be applied for purposes
                            of the Annual
                            Additions Limitation under Code ?415.)

                        

                

                
                  	 	
                          (2)

                        	
                          Double-counting
                            limits. This paragraph applies if, in any Plan Year beginning
                            after
                            December 31, 1998, the Prior Year Testing Method is used
                            to run the ACP
                            Test and, in the prior Plan Year, the Current Year Testing
                            Method was used
                            to run the ACP Test. If this paragraph applies, the following
                            contributions are disregarded in calculating the ACP
                            of the Nonhighly
                            Compensated Employee Group for the prior Plan Year:
                            

                        

                

                
                  	 	
                          (i)

                        	
                          All
                            QNECs that were included in either the ADP Test or ACP
                            Test for the prior
                            Plan Year. 

                        

                

                 

                
                  
                     

                  

                  
                    95

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	 	
                          (ii)

                        	
                          All
                            Section 401(k) Deferrals, regardless of how used for
                            testing purposes in
                            the prior Plan Year. 

                        

                

                 

                
                  	 	
                          (iii)

                        	
                          Any
                            QMACs that were included in the ADP Test for the prior
                            Plan Year.
                            

                        

                

                 

                For
                  purposes of applying the double-counting limits, if actual data
                  of the Nonhighly
                  Compensated Employee Group is used for a first Plan Year described
                  in subsection
                  (b) above, the Plan is still considered to be using the Prior Year
                  Testing
                  Method for that first Plan Year. Thus, the double-counting limits
                  do not apply
                  if the Prior Year Testing Method is used for the next Plan Year.

                 

                
                  	 	
                          (3)

                        	
                          Testing
                            flexibility. The Plan Administrator is expressly granted
                            the full
                            flexibility permitted by applicable Treasury regulations
                            to determine the
                            amount of Section 401(k) Deferrals and QNECs used in
                            the ACP Test. Section
                            401(k) Deferrals and QNECs taken into account under the
                            ACP Test do not
                            have to be uniformly determined for each Eligible Participant,
                            and may
                            represent all or any portion of the Section 401(k) Deferrals
                            and QNECs
                            allocated to each Eligible Participant, provided the
                            conditions described
                            above are satisfied. For Plan Years beginning after the
                            first Plan Year.
                            

                        

                

                 

                
                  	 	
                          (d)

                        	
                          Correction
                            of Excess Aggregate Contributions. If the Plan fails
                            the ACP Test for a
                            Plan Year, the Plan Administrator may use any combination
                            of the
                            correction methods under this Section to correct the
                            Excess Aggregate
                            Contributions under the Plan. (See Section 17.7(c) for
                            the definition of
                            Excess Aggregate Contributions.) 

                        

                

                 

                
                  	 	
                          (1)

                        	
                          Corrective
                            distribution of Excess Aggregate Contributions. If the
                            Plan fails the ACP
                            Test for a Plan Year, the Plan Administrator may, in
                            its discretion,
                            distribute Excess Aggregate Contributions (including
                            any allocable income
                            or loss) no later than the last day of the following
                            Plan Year to correct
                            the ACP Test violation. Excess Aggregate Contributions
                            will be distributed
                            only to the extent they are vested under Article 4, determined
                            as of the
                            last day of the Plan Year for which the contributions
                            are made to the
                            Plan. To the extent Excess Aggregate Contributions are
                            not vested, the
                            Excess Aggregate Contributions, plus any income and minus
                            any loss
                            allocable thereto, shall be forfeited in accordance with
                            Section
                            5.3(d)(1). If the Excess Aggregate Contributions are
                            distributed more than
                            2? months after the last day of the Plan Year in which
                            such excess amounts
                            arose, a 10-percent excise tax will be imposed on the
                            Employer with
                            respect to such amounts. 

                        

                

                 

                
                  	 	
                          (i)

                        	
                          Amount
                            to be distributed. In determining the amount of Excess
                            Aggregate
                            Contributions to be distributed to a Highly Compensated
                            Employee under
                            this Section, Excess Aggregate Contributions are first
                            allocated equally
                            to the Highly Compensated Employee(s) with the largest
                            dollar amount of
                            contributions taken into account under the ACP Test for
                            the Plan Year in
                            which the excess occurs. The Excess Aggregate Contributions
                            allocated to
                            such Highly Compensated Employee(s) reduce the dollar
                            amount of the
                            contributions taken into account under the ACP Test for
                            such Highly
                            Compensated Employee(s) until all of the Excess Aggregate
                            Contributions
                            are allocated or until the dollar amount of such contributions
                            for the
                            Highly Compensated Employee(s) is reduced to the next
                            highest dollar
                            amount of such contributions for any other Highly Compensated
                            Employee(s).
                            If there are Excess Aggregate Contributions remaining,
                            the Excess
                            Aggregate Contributions continue to be allocated in this
                            manner until all
                            of the Excess Aggregate Contributions are allocated.
                            

                        

                

                
                  	 	
                          (ii)
                            

                        	
                          Allocable
                            gain or loss. A corrective distribution of Excess Aggregate
                            Contributions
                            must include any allocable gain or loss for the Plan
                            Year in which the
                            excess occurs. For this purpose, allocable gain or loss
                            on Excess
                            Aggregate Contributions may be determined in any reasonable
                            manner,
                            provided the manner used is applied uniformly and in
                            a manner that is
                            reasonably reflective of the method used by the Plan
                            for allocating income
                            to Participants' Accounts. 

                        

                

                
                  	 	
                          (iii)

                        	
                          Coordination
                            with other provisions. A corrective distribution of Excess
                            Aggregate
                            Contributions made by the end of the Plan Year following
                            the Plan Year in
                            which the excess occurs may be made without consent of
                            the Participant or
                            the Participant's spouse, and without regard to any distribution
                            restrictions applicable under Article 8 or Article 9.
                            Excess Aggregate
                            Contributions are treated as Annual Additions for purposes
                            of Code ?415
                            even if distributed from the Plan. A corrective distribution
                            of Excess
                            Aggregate Contributions is not 

                        

                

                 

                
                  
                     

                  

                  
                    96

                    
                      

                    

                  

                  
                     

                  

                

                

                treated
                  as a distribution for purposes of applying the required minimum
                  distribution
                  rules under Article 10. 

                 

                
                  	 	
                          (iv)

                        	
                          Accounting
                            for Excess Aggregate Contributions. Excess Aggregate
                            Contributions are
                            distributed from the following sources and in the following
                            priority:
                            

                        

                

                 

                
                  	 	
                          (A)

                        	
                          Employee
                            After-Tax Contributions that are not matched;

                        

                

                
                  	 	
                          (B)

                        	
                          proportionately
                            from Employee After-Tax Contributions not distributed
                            under (A) and
                            related Employer Matching Contributions that are included
                            in the ACP Test;
                            

                        

                

                
                  	 	
                          (C)

                        	
                          Employer
                            Matching Contributions included in the ACP Test that
                            are not distributed
                            under (B); 

                        

                

                
                  	 	
                          (D)

                        	
                          Section
                            401(k) Deferrals included in the ACP Test that are not
                            matched;
                            

                        

                

                
                  	 	
                          (E)

                        	
                          proportionately
                            from Section 401(k) Deferrals included in the ACP Test
                            that are not
                            distributed under (D) and related Employer Matching Contributions
                            that are
                            included in the ACP Test and not distributed under (B)
                            or (C); and
                            

                        

                

                
                  	 	
                          (F)

                        	
                          QNECs
                            included in the ACP Test. 

                        

                

                
                  	 	
                          (2)

                        	
                          Making
                            QMACs or QNECs. Regardless of any elections under Part
                            4B, #18 or Part 4C,
                            #22 of the Agreement, the Employer may make additional
                            QMACs and/or QNECs
                            to the Plan on behalf of the Nonhighly Compensated Employees
                            in order to
                            correct an ACP Test violation to the extent such amounts
                            are not used in
                            the ADP Test. Any QMACs contributed under this subsection
                            (2) which are
                            not specifically authorized under Part 4B, #18 of the
                            Agreement will be
                            allocated to all Eligible Participants who are Nonhighly
                            Compensated
                            Employees as a uniform percentage of Section 401(k) Deferrals
                            made during
                            the Plan Year. Any QNECs contributed under this subsection
                            (2) which are
                            not specifically authorized under Part 4C, #22 of the
                            Agreement will be
                            allocated to all Eligible Participants who are Nonhighly
                            Compensated
                            Employees as a uniform percentage of Included Compensation.
                            See Sections
                            2.3(c) and (e), as applicable. 

                        

                

                 

                
                  	 	
                          (e)

                        	
                          Adjustment
                            of contribution rate for Highly Compensated Employees.
                            The Employer may
                            suspend (or automatically reduce the rate of) Employee
                            After-Tax
                            Contributions for the Highly Compensated Employee Group,
                            to the extent
                            necessary to satisfy the ACP Test or to reduce the margin
                            of failure. A
                            suspension or reduction shall not affect Employee After-Tax
                            Contributions
                            already contributed by the Highly Compensated Employees
                            for the Plan Year.
                            As of the first day of the subsequent Plan Year, Employee
                            After-Tax
                            Contributions shall resume at the levels elected by the
                            Highly Compensated
                            Employees. 

                        

                

                 

                
                  	
                          17.4
                            

                        	
                          Multiple
                            Use Test. If both an ADP Test and an ACP Test are run
                            for the Plan Year,
                            and the Plan does not pass the 1.25 test under either
                            the ADP Test or the
                            ACP Test, the Plan must satisfy a special Multiple Use
                            Test, unless such
                            Multiple Use Test is repealed or modified by statute,
                            or other IRS
                            guidance. 

                        

                

                 

                
                  	 	
                          (a)

                        	
                          Aggregate
                            Limit. Under the Multiple Use Test, the sum of the ADP
                            and the ACP for the
                            Highly Compensated Employee Group may not exceed the
                            Plan's Aggregate
                            Limit. For this purpose, the ADP and ACP of the Highly
                            Compensated
                            Employees 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. In applying the Multiple Use Test,
                            the Plan's Aggregate
                            Limit is the sum of (1) and (2): 

                        

                

                
                  	 	
                          (1)

                        	
                          1.25
                            times the greater of: (i) the ADP of the Nonhighly Compensated
                            Employee
                            Group or (ii) the ACP of the Nonhighly Compensated Employee
                            Group; and
                            

                        

                

                
                  	 	
                          (2)

                        	
                          the
                            lesser of 2 times or 2 plus the lesser of: (i) the ADP
                            of the Nonhighly
                            Compensated Employee Group or (ii) the ACP of the Nonhighly
                            Compensated
                            Employee Group. 

                        

                

                Alternatively,
                  if it results in a larger amount, the Aggregate Limit is the sum
                  of (3) and (4):

                
                  	 	
                          (3)

                        	
                          1.25
                            times the lesser of: (i) the ADP of the Nonhighly Compensated
                            Employee
                            Group or (ii) the ACP of the Nonhighly Compensated Employee
                            Group; and
                            

                        

                

                
                  
                     

                  

                  
                    97

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	 	
                          (4)

                        	
                          the
                            lesser of 2 times or 2 plus the greater of: (i) the ADP
                            of the Nonhighly
                            Compensated Employee Group or (ii) the ACP of the Nonhighly
                            Compensated
                            Employee Group. 

                        

                

                 

                The
                  Aggregate Limit is calculated using the ADP and ACP of the Nonhighly
                  Compensated
                  Employee Group that is used in performing the ADP Test and ACP
                  Test for the Plan
                  Year. Thus, if the Prior Year Testing Method is being used, the
                  Aggregate Limit
                  is calculated by using the applicable percentage of the Nonhighly
                  Compensated
                  Employee Group for the prior Plan Year. If the Current Year Testing
                  Method is
                  being used, the Aggregate Limit is calculated by using the applicable
                  percentage
                  of the Nonhighly Compensated Employee Group for the current Plan
                  Year.

                 

                
                  	 	
                          (b)

                        	
                          Correction
                            of the Multiple Use Test. If the Multiple Use Test is
                            not passed, the
                            following corrective action will be taken.

                        

                

                 

                
                  	 	
                          (1)

                        	
                          Corrective
                            distributions. The Plan will make corrective distributions
                            (or additional
                            corrective distributions, if corrective distributions
                            are already being
                            made to correct a violation of the ADP Test or ACP Test),
                            to the extent
                            other corrective action is not taken or such other action
                            is not
                            sufficient to completely eliminate the Multiple Use Test
                            violation. Such
                            corrective distributions may be determined as if they
                            were being made to
                            correct a violation of the ADP Test or a violation of
                            the ACP Test, or a
                            combination of both, as determined by the Plan Administrator.
                            Any
                            corrective distribution that is treated as if it were
                            correcting a
                            violation of the ADP Test will be determined under the
                            rules described in
                            Section 17.2(d). Any corrective distribution that is
                            treated as if it were
                            correcting a violation of the ACP Test will be determined
                            under the rules
                            described in Section 17.3(d). 

                        

                

                
                  	 	
                          (2)

                        	
                          Making
                            QMACs or QNECs. Regardless of any elections under Part
                            4B, #18 or Part 4C,
                            #22 of the Agreement, the Employer may make additional
                            QMACs or QNECs, so
                            that the resulting ADP and/or ACP of the Nonhighly Compensated
                            Employee
                            Group is increased to the extent necessary to satisfy
                            the Multiple Use
                            Test. Any QMACs contributed under this subsection (2)
                            which are not
                            specifically authorized under Part 4B, #18 of the Agreement
                            will be
                            allocated to all Eligible Participants who are Nonhighly
                            Compensated
                            Employees as a uniform percentage of Section 401(k) Deferrals
                            made during
                            the Plan Year. Any QNECs contributed under this subsection
                            (2) which are
                            not specifically authorized under Part 4C, #22 of the
                            Agreement will be
                            allocated to all Eligible Participants who are Nonhighly
                            Compensated
                            Employees as a uniform percentage of Included Compensation.
                            See Sections
                            2.3(c) and (e), as applicable. 

                        

                

                

                
                  	
                          17.5

                        	
                          Special
                            Testing Rules. This Section describes special testing
                            rules that apply to
                            the ADP Test or the ACP Test. In some cases, the special
                            testing rule is
                            optional, in which case, the election to use such rule
                            is solely within
                            the discretion of the Plan Administrator.

                        

                

                 

                
                  	 	
                          (a)

                        	
                          Special
                            rule for determining ADP and ACP of Highly Compensated
                            Employee Group.
                            When calculating the ADP or ACP of the Highly Compensated
                            Employee Group
                            for any Plan Year, a Highly Compensated Employee's Section
                            401(k)
                            Deferrals, Employee After-Tax Contributions, and Employer
                            Matching
                            Contributions under all qualified plans maintained by
                            the Employer are
                            taken into account as if such contributions were made
                            to a single plan. If
                            the plans have different Plan Years, the contributions
                            made in all Plan
                            Years that end in the same calendar year are aggregated
                            under this
                            paragraph. This aggregation rule does not apply to plans
                            that are required
                            to be disaggregated under Code ?410(b).

                        

                

                
                  	 	
                          (b)

                        	
                          Aggregation
                            of plans. When calculating the ADP Test and the ACP Test,
                            plans that are
                            permissively aggregated for coverage and nondiscrimination
                            testing
                            purposes are treated as a single plan. This aggregation
                            rule applies to
                            determine the ADP or ACP of both the Highly Compensated
                            Employee Group and
                            the Nonhighly Compensated Employee Group. Any adjustments
                            to the ADP of
                            the Nonhighly Compensated Employee Group for the prior
                            year will be made
                            in accordance with Notice 98-1 and any superseding guidance,
                            unless the
                            Employer has elected in Part 4F, #31.b. of the Profit
                            Sharing/401(k)
                            Agreement to use the Current Year Testing Method. Aggregation
                            described in
                            this paragraph is not permitted unless all plans being
                            aggregated have the
                            same Plan Year and use the same testing method for the
                            applicable test.
                            

                        

                

                
                  	 	
                          (c)

                        	
                          Disaggregation
                            of plans. 

                        

                

                
                  	 	
                          (1)

                        	
                          Plans
                            covering Union Employees and non-Union Employees. If
                            the Plan covers Union
                            Employees and non-Union Employees, the Plan is mandatorily
                            disaggregated
                            for purposes of applying the ADP Test and the ACP Test
                            into two separate
                            plans, one covering the Union Employees and one covering
                            the non-Union
                            Employees. A separate ADP Test must be applied for each
                            disaggregated
                            portion of the Plan in accordance with applicable Treasury
                            regulations. A
                            separate ACP Test must be applied to the

                        

                

                 

                
                  
                     

                  

                  
                    98

                    
                      

                    

                  

                  
                     

                  

                

                

                disaggregated
                  portion of the Plan that covers the non-Union Employees. The disaggregated
                  portion of the Plan that includes the Union Employees is deemed
                  to pass the ACP
                  Test. 

                 

                
                  	 	
                          (2)

                        	
                          Otherwise
                            excludable Employees. If the minimum coverage test under
                            Code ?410(b) is
                            performed by disaggregating "otherwise excludable Employees"
                            (i.e.,
                            Employees who have not satisfied the maximum age 21 and
                            one Year of
                            Service eligibility conditions permitted under Code ?410(a)),
                            then the
                            Plan is treated as two separate plans, one benefiting
                            the otherwise
                            excludable Employees and the other benefiting Employees
                            who have satisfied
                            the maximum age and service eligibility conditions. If
                            such disaggregation
                            applies, the following operating rules apply to the ADP
                            Test and the ACP
                            Test. 

                        

                

                
                  	 	
                          (i)

                        	
                          For
                            Plan Years beginning before January 1, 1999, the ADP
                            Test and the ACP Test
                            are applied separately for each disaggregated plan. If
                            there are no Highly
                            Compensated Employees benefiting under a disaggregated
                            plan, then no ADP
                            Test or ACP Test is required for such plan.

                        

                

                
                  	 	
                          (ii)

                        	
                          For
                            Plan Years beginning after December 31, 1998, instead
                            of the rule under
                            subsection (i), only the disaggregated plan that benefits
                            the Employees
                            who have satisfied the maximum age and service eligibility
                            conditions
                            permitted under Code ?410(a) is subject to the ADP Test
                            and the ACP Test.
                            However, any Highly Compensated Employee who is benefiting
                            under the
                            disaggregated plan that includes the otherwise excludable
                            Employees is
                            taken into account in such tests. The Employer may elect
                            to apply the rule
                            in subsection (i) instead. 

                        

                

                
                  	 	
                          (3)

                        	
                          Corrective
                            action for disaggregated plans. Any corrective action
                            authorized by this
                            Article may be determined separately with respect to
                            each disaggregated
                            portion of the Plan. A corrective action taken with respect
                            to a
                            disaggregated portion of the Plan need not be consistent
                            with the method
                            of correction (if any) used for another disaggregated
                            portion of the Plan.
                            In the case of a Nonstandardized Agreement, to the extent
                            the Agreement
                            authorizes the Employer to make discretionary QNECs or
                            discretionary
                            QMACs, the Employer is expressly permitted to designate
                            such QNECs or
                            QMACs as allocable only to Eligible Participants in a
                            particular
                            disaggregated portion of the Plan. 

                        

                

                
                  	 	
                          (d)

                        	
                          Special
                            rules for the Prior Year Testing Method. If the Plan
                            uses the Prior Year
                            Testing Method, and an election made under subsection
                            (b) or (c) above is
                            inconsistent with the election made in the prior Plan
                            Year, the plan
                            coverage change rules described in IRS Notice 98-1 (or
                            other successor
                            guidance) will apply in determining the ADP and ACP for
                            the Nonhighly
                            Compensated Employee Group. 

                        

                

                 

                
                  	
                          17.6

                        	
                          Safe
                            Harbor 401(k) Plan Provisions. For Plan Years beginning
                            after December 31,
                            1998, the ADP Test described in Section 17.2 is deemed
                            to be satisfied for
                            any Plan Year in which the Plan qualifies as a Safe Harbor
                            401(k) Plan. In
                            addition, if Employer Matching Contributions are made
                            for such Plan Year,
                            the ACP Test is deemed satisfied with respect to such
                            contributions if the
                            conditions of subsection (c) below are satisfied. To
                            qualify as a Safe
                            Harbor 401(k) Plan, the requirements under this Section
                            17.6 must be
                            satisfied for the entire Plan Year. This Section contains
                            the rules that
                            must be met for the Plan to qualify as a Safe Harbor
                            401(k) Plan.
                            

                        

                

                 

                Part
                  4E
                  of the Agreement allows the Employer to designate the manner in
                  which it will
                  comply with the safe harbor requirements. If the Employer wishes
                  to designate
                  the Plan as a Safe Harbor 401(k) Plan, it should complete Part
                  4E of the
                  Agreement. The safe harbor provisions described in this Section
                  are not
                  applicable unless the Plan is identified as a Safe Harbor 401(k)
                  Plan under Part
                  4E. The election under Part 4E to be a Safe Harbor 401(k) Plan
                  is effective for
                  all Plan Years beginning with the Effective Date of the Plan (or
                  January 1,
                  1999, if later) unless the Employer elects otherwise under Appendix
                  B-5.b. of
                  the Agreement. In addition, to qualify as a Safe Harbor 401(k)
                  Plan, the Current
                  Year Testing Method (as described in Section 17.3(a)(2)) must be
                  elected under
                  Part 4F, #31 of the Agreement. (See Section 20.7 for rules regarding
                  the
                  application of the Safe Harbor 401(k) Plan provisions for Plan
                  Years beginning
                  before the date this Plan is adopted.) 

                 

                
                  	 	
                          (a)

                        	
                          Safe
                            harbor conditions. To qualify as a Safe Harbor 401(k)
                            Plan, the Plan must
                            satisfy the requirements under subsections (1), (2),
                            (3) and (4) below.
                            

                        

                

                 

                
                  	 	
                          (1)

                        	
                          Safe
                            Harbor Contribution. The Employer must provide a Safe
                            Harbor Matching
                            Contribution or a Safe Harbor Nonelective Contribution
                            under the Plan. The
                            Employer must designate the type and amount of the Safe
                            Harbor
                            Contribution under Part 4E of the Agreement. The Safe
                            Harbor Contribution
                            must be made to the Plan no later than 12

                        

                

                 

                
                  
                     

                  

                  
                    99

                    
                      

                    

                  

                  
                     

                  

                

                

                months
                  following the close of the Plan Year for which it is being used
                  to qualify the
                  Plan as a Safe Harbor 401(k) Plan. 

                 

                The
                  Employer may elect under Part 4E, #30 of the Agreement to provide
                  the Safe
                  Harbor Contribution to all Eligible Participants or only to Eligible
                  Participants who are Nonhighly Compensated Employees. Alternatively,
                  the
                  Employer may elect under Part 4E, #30.c. to provide the Safe Harbor
                  Contribution
                  to all Nonhighly Compensated Employees who are Eligible Participants
                  and all
                  Highly Compensated Employees who are Eligible Participants but
                  who are not Key
                  Employees. This permits a Plan providing the Safe Harbor Nonelective
                  Contribution to use such amounts to satisfy the top-heavy minimum
                  contribution
                  requirements under Article 16. 

                 

                In
                  determining who is an Eligible Participant for purposes of the
                  Safe Harbor
                  Contribution, the eligibility conditions applicable to Section
                  401(k) Deferrals
                  under Part 1, #5 of the Agreement apply. However, the Employer
                  may elect under
                  Part 4E, #30.d. to apply a one Year of Service (as defined in Section
                  1.4(b))
                  and an age 21 eligibility condition for the Safe Harbor Contribution,
                  regardless
                  of the eligibility conditions selected for Section 401(k) Deferrals
                  under Part
                  1, #5 of the Agreement. Unless elected otherwise under Part 2,
                  #8.f., column (1)
                  of the Nonstandardized Agreement, the special eligibility rule
                  under Part 4E,
                  #30.d. will be applied as if the Employer elected under Part 2,
                  #7.a., column
                  (1) and Part 2, #8.a., column (1) of the Agreement to use semi-annual
                  Entry
                  Dates following completion of the minimum age and service conditions.
                  The
                  Employer may further modify the eligibility conditions applicable
                  to Safe Harbor
                  Contributions under Part 1, #5.f., column (1) of the Nonstandardized
                  Agreement
                  so that the Safe Harbor Contribution is provided only under a properly
                  disaggregated portion of the Plan, as described in Section 17.5(c)(3).
                  

                 

                
                  	 	
                          (i)

                        	
                          Safe
                            Harbor Matching Contribution. The Employer may elect
                            under Part 4E, #27 of
                            the Agreement to make the Safe Harbor Matching Contribution
                            with respect
                            to each Eligible Participant's applicable contributions.
                            For this purpose,
                            an Eligible Participant's applicable contributions are
                            the total Section
                            401(k) Deferrals and Employee After-Tax Contributions
                            the Eligible
                            Participant makes under the Plan. However, the Employer
                            may elect under
                            Part 4E, #27.d. to exclude Employee After-Tax Contributions
                            from the
                            definition of applicable contributions for purposes of
                            applying the Safe
                            Harbor Matching Contribution formula.

                        

                

                 

                The
                  Safe
                  Harbor Matching Contribution may be made under a basic formula
                  or an enhanced
                  formula. The basic formula under Part 4E, #27.a. provides an Employer
                  Matching
                  Contribution that equals: 

                 

                
                  	 	
                          (A)

                        	
                          100%
                            of the amount of a Participant's applicable contributions
                            that do not
                            exceed 3% of the Participant's Included Compensation,
                            plus
                            

                        

                

                
                  	 	
                          (B)

                        	
                          50%
                            of the amount of a Participant's applicable contributions
                            that exceed 3%,
                            but do not exceed 5%, of the Participant's Included Compensation.
                            

                        

                

                The
                  enhanced formula under Part 4E, #27.b. provides an Employer Matching
                  Contribution that is not less, at each level of applicable contributions,
                  than
                  the amount required under the basic formula. Under the enhanced
                  formula, the
                  rate of Employer Matching Contributions may not increase as an
                  Employee's rate
                  of applicable contributions increase. 

                 

                The
                  Plan
                  will not fail to be a Safe Harbor 401(k) Plan merely because Highly
                  Compensated
                  Employees also receive a contribution under the Plan. However,
                  an Employer
                  Matching Contribution will not satisfy this Section if any Highly
                  Compensated
                  Employee is eligible for a higher rate of Employer Matching Contribution
                  than is
                  provided for any Nonhighly Compensated Employee who has the same
                  rate of
                  applicable contributions. 

                 

                In
                  applying the Safe Harbor Matching Contribution formula under Part
                  4E, #27 of the
                  Agreement, the Employer may elect under Part 4E, #27.c.(1) to determine
                  the Safe
                  Harbor Matching Contribution on the basis of all applicable contributions
                  a
                  Participant makes during the Plan Year. Alternatively, the Employer
                  may elect
                  under Part 4E, #27.c.(2) - (4) to determine the Safe Harbor Matching
                  Contribution on a payroll, monthly, or quarterly basis. If the
                  Employer elects
                  to 

                 

                
                  
                     

                  

                  
                    100

                    
                      

                    

                  

                  
                     

                  

                

                

                use
                  a
                  period other than the Plan Year, the Safe Harbor Matching Contribution
                  with
                  respect to a payroll period must be deposited into the Plan by
                  the last day of
                  the Plan Year quarter following the Plan Year quarter for which
                  the applicable
                  contributions are made. 

                 

                In
                  addition to the Safe Harbor Matching Contribution, an Employer
                  may elect under
                  Part 4B of the Agreement to make Employer Matching Contributions
                  that are
                  subject to the normal vesting schedule and distribution rules applicable
                  to
                  Employer Matching Contributions. See subsection (c) below for a
                  discussion of
                  the effect of such additional Employer Matching Contributions on
                  the ACP Test.

                 

                The
                  Employer may amend the Plan during the Plan Year to reduce or eliminate
                  the Safe
                  Harbor Matching Contribution elected under Part 4B of the Agreement,
                  provided a
                  supplemental notice is given to all Eligible Participants explaining
                  the
                  consequences and effective date of the amendment, and that such
                  Eligible
                  Participants have a reasonable opportunity (including a reasonable
                  period) to
                  change their Section 401(k) Deferral and/or Employee After-Tax
                  Contribution
                  elections, as applicable. The amendment reducing or eliminating
                  the Safe Harbor
                  Matching Contribution must be effective no earlier than the later
                  of: (A) 30
                  days after Eligible Participants are given the supplemental notice
                  or (B) the
                  date the amendment is adopted. Eligible Participants must be given
                  a reasonable
                  opportunity (and reasonable period) prior to the reduction or elimination
                  of the
                  Safe Harbor Matching Contribution to change their Section 401(k)
                  Deferral or
                  Employee After-Tax Contribution elections, as applicable. If the
                  Employer amends
                  the Plan to reduce or eliminate the Safe Harbor Matching Contribution,
                  the Plan
                  is subject to the ADP Test and ACP Test for the entire Plan Year.

                 

                
                  	 	
                          (ii)

                        	
                          Safe
                            Harbor Nonelective Contribution. The Employer may elect
                            under Part 4E, #28
                            of the Agreement to make a Safe Harbor Nonelective Contribution
                            of at
                            least 3% of Included Compensation. The Employer may elect
                            under Part 4E,
                            #28.b. to retain discretion to increase the amount of
                            the Safe Harbor
                            Nonelective Contribution in excess of the percentage
                            designated under Part
                            4E, #28. 

                        

                

                 

                In
                  addition, the Employer may provide for additional discretionary
                  Employer
                  Nonelective Contributions under Part 4C of the Agreement (in addition
                  to the
                  Safe Harbor Contribution under this Section) which are subject
                  to the normal
                  vesting schedule and distribution rules applicable to Employer
                  Nonelective
                  Contributions. 

                 

                
                  	 	
                          (A)

                        	
                          Supplemental
                            notice. The Employer may elect under Part 4E, #28.a.
                            of the Agreement to
                            provide the Safe Harbor Nonelective Contribution authorized
                            under Part 4E,
                            #28 only if the Employer provides a supplemental notice
                            to Participants
                            indicating its intention to provide such Safe Harbor
                            Nonelective
                            Contribution. If Part 4E, #28.a. is selected, to qualify
                            as a Safe Harbor
                            401(k) Plan under Part 4E, the Employer must notify its
                            Eligible Employees
                            in the annual notice described in subsection (4) below
                            that the Employer
                            may provide the Safe Harbor Nonelective Contribution
                            authorized under Part
                            4E, #28 of the Agreement and that a supplemental notice
                            will be provided
                            at least 30 days prior to the last day of the Plan Year
                            if the Employer
                            decides to make the Safe Harbor Nonelective Contribution.
                            The supplemental
                            notice indicating the Employer's intention to make the
                            Safe Harbor
                            Nonelective Contribution must be provided no later than
                            30 days prior to
                            the last day of the Plan Year for the Plan to qualify
                            as a Safe Harbor
                            401(k) Plan. If the Employer selects Part 4E, #28.a.
                            of the Agreement but
                            does not provide the supplemental notice in accordance
                            with this
                            paragraph, the Employer is not obligated to make such
                            contribution and the
                            Plan does not qualify as a Safe Harbor 401(k) Plan. The
                            Plan will qualify
                            as a Safe Harbor 401(k) Plan for subsequent Plan Years
                            if the appropriate
                            notices are provided for such years.

                        

                

                
                  	 	
                          (B)

                        	
                          Separate
                            Plan. The Employer may elect under Part 4E, #28.c. of
                            the Agreement to
                            provide the Employer Nonelective Contribution under another
                            Defined
                            Contribution Plan maintained by the Employer. The Employer
                            Nonelective
                            Contribution under such other plan must satisfy the conditions
                            under this
                            Section 17.6 for this Plan to qualify as a Safe Harbor
                            401(k) Plan. Under
                            the Standardized Agreement, the other plan

                        

                

                
                  
                     

                  

                  
                    101

                    
                      

                    

                  

                  
                     

                  

                

                

                designated
                  under Part 4E, #28.c. must be a Paired Plan as defined in Section
                  22.132.

                 

                
                  	 	
                          (I)

                        	
                          Profit
                            sharing plan Agreement. If the Plan designated under
                            Part 4E, #28.c. is a
                            profit sharing plan Agreement under a comparable Prototype
                            Plan, the
                            Employer must select Part 4, #12.f. under the profit
                            sharing plan
                            Nonstandardized Agreement or Part 4, #12.e. under the
                            profit sharing plan
                            Standardized Agreement, as applicable. The Employer may
                            elect to provide
                            other Employer Contributions under Part 4, #12 of the
                            profit sharing plan
                            Agreement, however, the first amounts allocated under
                            the profit sharing
                            plan Agreement will be the Safe Harbor Nonelective Contribution
                            required
                            under the Profit Sharing/401(k) plan Agreement. Any Employer
                            Contributions
                            designated under Part 4, #12 of the profit sharing plan
                            Agreement are in
                            addition to the Safe Harbor Contribution required under
                            the Profit
                            Sharing/401(k) plan Agreement. (If the only Employer
                            Contribution to be
                            made under the profit sharing plan Agreement is the Safe
                            Harbor
                            Nonelective Contribution, no other selection need be
                            completed under Part
                            4 of the profit sharing plan Agreement (other than Part
                            4, #12.f. of the
                            Nonstandardized Agreement or Part 4, #12.e. of the Standardized
                            Agreement,
                            as applicable).) 

                        

                

                 

                If
                  the
                  Employer elects to provide the Safe Harbor Nonelective Contribution
                  under the
                  profit sharing plan Agreement, the Employer must select either
                  the Pro Rata
                  Allocation Method under Part 4, #13.a. or the Permitted Disparity
                  Method under
                  Part 4, #13.b. of the profit sharing plan Agreement. If the Employer
                  elects the
                  Pro Rata Allocation Method, the first amounts allocated under the
                  Pro Rata
                  Allocation Method will be deemed to be the Safe Harbor Nonelective
                  Contribution
                  as required under the Profit Sharing/401(k) plan Agreement. To
                  the extent
                  required under the Profit Sharing/401(k) plan Agreement, such amounts
                  are
                  subject to the conditions for Safe Harbor Nonelective Contributions
                  described in
                  subsections (2) - (4) below, without regard to any contrary elections
                  under the
                  Agreement. 

                 

                If
                  the
                  Employer elects the Permitted Disparity Method, the Safe Harbor
                  Nonelective
                  Contribution required under the Profit Sharing/401(k) plan Agreement
                  will be
                  allocated before applying the Permitted Disparity Method of allocation.
                  To the
                  extent required under the Profit Sharing/401(k) plan Agreement,
                  such amounts are
                  subject to the conditions for Safe Harbor Nonelective Contributions
                  described in
                  subsections (2) - (4) below without regard to any contrary elections
                  under the
                  Agreement. If additional amounts are contributed under the profit
                  sharing plan
                  Agreement, such amounts will be allocated under the Permitted Disparity
                  Method.
                  The Safe Harbor Nonelective Contribution may not be taken into
                  account in
                  applying the Permitted Disparity Method of allocation. 

                 

                Comparable
                  rules apply if the profit sharing plan is maintained under a Profit
                  Sharing/401(k) Agreement. 

                 

                
                  	 	
                          (II)
                            

                        	
                          Money
                            purchase plan Agreement. If the Plan designated under
                            Part 4E, #28.c. is a
                            money purchase plan Agreement under a comparable Prototype
                            Plan, the
                            Employer must select Part 4, #12.f. under the money purchase
                            plan
                            Nonstandardized Agreement or Part 4, #12.d. under the
                            money purchase plan
                            Standardized Agreement, as applicable. The Employer may
                            elect to provide
                            other Employer Contributions under Part 4, #12 of the
                            money purchase plan
                            Agreement, however, the first amounts allocated under
                            the money purchase
                            plan Agreement will be the Safe Harbor Nonelective Contribution
                            required
                            

                        

                

                 

                
                  
                     

                  

                  
                    102

                    
                      

                    

                  

                  
                     

                  

                

                

                under
                  the
                  Profit Sharing/401(k) plan Agreement. Any Employer Contributions
                  designated
                  under Part 4, #12 of the money purchase plan Agreement are in addition
                  to the
                  Safe Harbor Contribution. (If the only Employer Contribution to
                  be made under
                  the money purchase plan Agreement is the Safe Harbor Nonelective
                  Contribution,
                  no other need be completed under Part 4 of the money purchase plan
                  Agreement
                  (other than Part 4, #12.f. of the Nonstandardized Agreement or
                  Part 4, #12.d. of
                  the Standardized Agreement, as applicable).) 

                 

                If
                  the
                  Employer elects to make a Safe Harbor Contribution under the money
                  purchase plan
                  Agreement, the first amounts allocated under the Plan will be deemed
                  to be the
                  Safe Harbor Nonelective Contribution as required under the Profit
                  Sharing/401(k)
                  plan Agreement. Such amounts will be allocated equally to all Eligible
                  Participants as defined under the Profit Sharing/401(k) plan Agreement.
                  To the
                  extent required under the Profit Sharing/401(k) plan Agreement,
                  such amounts are
                  subject to the conditions for Safe Harbor Nonelective Contributions
                  described in
                  subsections (2) - (4) below, without regard to any contrary elections
                  under the
                  Agreement. If the Employer elects the Permitted Disparity Method
                  of
                  contribution, the Safe Harbor Nonelective Contribution required
                  under the Profit
                  Sharing/401(k) plan Agreement will be allocated before applying
                  the Permitted
                  Disparity Method. The Safe Harbor Nonelective Contribution may
                  not be taken into
                  account in applying the Permitted Disparity Method of contribution.
                  

                 

                
                  	 	
                          (C)

                        	
                          Elimination
                            of Safe Harbor Nonelective Contribution. The Employer
                            may amend the Plan
                            during the Plan Year to reduce or eliminate the Safe
                            Harbor Nonelective
                            Contribution elected under Part 4C of the Agreement.
                            The Employer must
                            notify all Eligible Participants of the amendment and
                            must provide each
                            Eligible Participants with a reasonable opportunity (including
                            a
                            reasonable period) to change their Section 401(k) Deferral
                            and/or Employee
                            After-Tax Contribution elections, as applicable. The
                            amendment reducing or
                            eliminating the Safe Harbor Nonelective Contribution
                            must be effective no
                            earlier than the later of: (A) 30 days after Eligible
                            Participants are
                            notified of the amendment or (B) the date the amendment
                            is adopted. If the
                            Employer reduces or eliminates the Safe Harbor Nonelective
                            Contribution
                            during the Plan Year, the Plan is subject to the ADP
                            Test (and ACP Test,
                            if applicable) for the entire Plan Year.

                        

                

                 

                
                  	 	
                          (2)

                        	
                          Full
                            and immediate vesting. The Safe Harbor Contribution under
                            subsection (1)
                            above must be 100% vested, regardless of the Employee's
                            length of service,
                            at the time the contribution is made to the Plan. Any
                            additional amounts
                            contributed under the Plan may be subject to a vesting
                            schedule.
                            

                        

                

                
                  	 	
                          (3)

                        	
                          Distribution
                            restrictions. Distributions of the Safe Harbor Contribution
                            under
                            subsection (1) must be restricted in the same manner
                            as Section 401(k)
                            Deferrals under Article 8, except that such contributions
                            may not be
                            distributed upon Hardship. See Section 8.6(c).

                        

                

                
                  	 	
                          (4)

                        	
                          Annual
                            notice. Each Eligible Participant under the Plan must
                            receive a written
                            notice describing the Participant's rights and obligations
                            under the Plan,
                            including a description of: (i) the Safe Harbor Contribution
                            formula being
                            used under the Plan; (ii) any other contributions under
                            the Plan; (iii)
                            the plan to which the Safe Harbor Contributions will
                            be made (if different
                            from this Plan); (iv) the type and amount of Included
                            Compensation that
                            may be deferred under the Plan; (v) the administrative
                            requirements for
                            making and changing Section 401(k) Deferral elections;
                            and (vi) the
                            withdrawal and vesting provisions under the Plan. For
                            any Plan Year that
                            began in 1999, the notice requirements described in this
                            paragraph are
                            deemed satisfied if the notice provided satisfied a reasonable,
                            good faith
                            interpretation of the notice requirements under Code
                            ?401(k)(12). (See
                            subsection (1)(ii) above for a special supplemental notice
                            that may need
                            to be provided to qualify as a Safe Harbor 401(k) Plan.)
                            

                        

                

                
                  
                     

                  

                  
                    103

                    
                      

                    

                  

                  
                     

                  

                

                

                Each
                  Eligible Participant must receive the annual notice within a reasonable
                  period
                  before the beginning of the Plan Year (or within a reasonable period
                  before an
                  Employee becomes an Eligible Participant, if later). For this purpose,
                  an
                  Employee will be deemed to have received the notice in a timely
                  manner if the
                  Employee receives such notice at least 30 days and no more than
                  90 days before
                  the beginning of the Plan Year. For an Employee who becomes an
                  Eligible
                  Participant during a Plan Year, the notice will be deemed timely
                  if it is
                  provided no more than 90 days prior to the date the Employee becomes
                  an Eligible
                  Participant. For Plan Years that began on or before April 1, 1999,
                  the notice
                  requirement under this subsection will be satisfied if the notice
                  was provided
                  by March 1, 1999. If an Employer first designates the Plan as a
                  Safe Harbor
                  401(k) Plan for a Plan Year that begins on or after January 1,
                  2000 and on or
                  before June 1, 2000, the notice requirement under this subsection
                  will be
                  satisfied if the notice was provided by May 1, 2000. 

                 

                
                  	 	
                          (b)

                        	
                          Deemed
                            compliance with ADP Test. If the Plan satisfies all the
                            conditions under
                            subsection (a) above to qualify as a Safe Harbor 401(k)
                            Plan, the Plan is
                            deemed to satisfy the ADP Test for the Plan Year. This
                            Plan will not be
                            deemed to satisfy the ADP Test for a Plan Year if an
                            Eligible Participant
                            is covered under another Safe Harbor 401(k) Plan maintained
                            by the
                            Employer which uses the provisions under this Section
                            to comply with the
                            ADP Test. 

                        

                

                
                  	 	
                          (c)

                        	
                          Deemed
                            compliance with ACP Test. If the Plan satisfies all the
                            conditions under
                            subsection (a) above to qualify as a Safe Harbor 401(k)
                            Plan, the Plan is
                            deemed to satisfy the ACP Test for the Plan Year with
                            respect to Employer
                            Matching Contributions (including Employer Matching Contributions
                            that are
                            not used to qualify as a Safe Harbor 401(k) Plan), provided
                            the following
                            conditions are satisfied. If the Plan does not satisfy
                            the requirements
                            under this subsection (c) for a Plan Year, the Plan must
                            satisfy the ACP
                            Test for such Plan Year in accordance with subsection
                            (d) below.
                            

                        

                

                
                  	 	
                          (1)

                        	
                          Only
                            Employer Matching Contributions are Safe Harbor Matching
                            Contributions
                            under basic formula. If the only Employer Matching Contribution
                            formula
                            provided under the Plan is a basic safe harbor formula
                            under Part 4E,
                            #27.a. of the Agreement, the Plan is deemed to satisfy
                            the ACP Test,
                            without regard to the conditions under subsections (2)
                            - (5) below.
                            

                        

                

                
                  	 	
                          (2)

                        	
                          Limit
                            on contributions eligible for Employer Matching Contributions.
                            If Employer
                            Matching Contributions are provided (other than just
                            Employer Matching
                            Contributions under a basic safe harbor formula) the
                            total Employer
                            Matching Contributions provided under the Plan (whether
                            or not such
                            Employer Matching Contributions are provided under a
                            Safe Harbor Matching
                            Contribution formula) must not apply to any Section 401(k)
                            Deferrals or
                            Employee After-Tax Contributions that exceed 6% of Included
                            Compensation.
                            If an Employer Matching Contribution formula applies
                            to both Section
                            401(k) Deferrals and Employee After-Tax Contributions,
                            then the sum of
                            such contributions that exceed 6% of Included Compensation
                            must be
                            disregarded under the formula. 

                        

                

                
                  	 	
                          (3)

                        	
                          Limit
                            on discretionary Employer Matching Contributions. For
                            Plan Years beginning
                            after December 31, 1999, the Plan will not satisfy the
                            ACP Safe Harbor if
                            the Employer elects to provide discretionary Employer
                            Matching
                            Contributions in addition to the Safe Harbor Matching
                            Contribution, unless
                            the Employer limits the aggregate amount of such discretionary
                            Employer
                            Matching Contributions under Part 4B, #16.b. to no more
                            than 4 percent of
                            the Employee's Included Compensation.

                        

                

                
                  	 	
                          (4)

                        	
                          Rate
                            of Employer Matching Contribution may not increase. The
                            Employer Matching
                            Contribution formula may not provide a higher rate of
                            match at higher
                            levels of Section 401(k) Deferrals or Employee After-Tax
                            Contributions.
                            

                        

                

                
                  	 	
                          (5)

                        	
                          Limit
                            on Employer Matching Contributions for Highly Compensated
                            Employees. The
                            Employer Matching Contributions made for any Highly Compensated
                            Employee
                            at any rate of Section 401(k) Deferrals and/or Employee
                            After-Tax
                            Contributions cannot be greater than the Employer Matching
                            Contributions
                            provided for any Nonhighly Compensated Employee at the
                            same rate of
                            Section 401(k) Deferrals and/or Employee After-Tax Contributions.
                            

                        

                

                
                  	 	
                          (6)

                        	
                          Employee
                            After-Tax Contributions. If the Plan permits Employee
                            After-Tax
                            Contributions, such contributions must satisfy the ACP
                            Test, regardless of
                            whether the Employer Matching Contributions under Plan
                            are deemed to
                            satisfy the ACP Test under this subsection (c). The ACP
                            Test must be
                            performed in accordance with subsection (d) below.
                            

                        

                

                
                  
                     

                  

                  
                    104

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	 	
                          (d)

                        	
                          Rules
                            for applying the ACP Test. If the ACP Test must be performed
                            under a Safe
                            Harbor 401(k) Plan, either because there are Employee
                            After-Tax
                            Contributions, or because the Employer Matching Contributions
                            do not
                            satisfy the conditions described in subsection (c) above,
                            the Current Year
                            Testing Method must be used to perform such test, even
                            if the Agreement
                            specifies that the Prior Year Testing Method applies.
                            In addition, the
                            testing rules provided in IRS Notice 98-52 (or any successor
                            guidance) are
                            applicable in applying the ACP Test.

                        

                

                
                  	 	
                          (e)

                        	
                          Aggregated
                            plans. If the Plan is aggregated with another plan under
                            Section 17.5(a)
                            or (b), then the Plan is not a Safe Harbor 401(k) Plan
                            unless the
                            conditions of this Section are satisfied on an aggregated
                            basis.
                            

                        

                

                
                  	 	
                          (f)

                        	
                          First
                            year of plan. To qualify as a Safe Harbor 401(k) Plan,
                            the Plan Year must
                            be a 12-month period, except for the first year of the
                            Plan, in which case
                            the Plan may have a short Plan Year. In no case may the
                            Plan have a short
                            Plan Year of less than 3 months. 

                        

                

                If
                  the
                  Plan has an initial Plan Year that is less than 12 months, for
                  purposes of
                  applying the Annual Additions Limitation under Article 7, the Limitation
                  Year
                  will be the 12-month period ending on the last day of the short
                  Plan Year. Thus,
                  no proration of the Defined Contribution Dollar Limitation will
                  be required.
                  (See Section 7.4(e).) In addition, the Employer's Included Compensation
                  will be
                  determined for the 12-month period ending on the last day of the
                  short Plan
                  Year. 

                 

                
                  	
                          17.7

                        	
                          Definitions.
                            The following definitions apply for purposes of applying
                            the provisions of
                            this Article 17. 

                        

                

                 

                
                  	 	
                          (a)
                            

                        	
                          ACP
                            - Average Contribution Percentage. The ACP for a group
                            is the average of
                            the contribution percentages calculated separately for
                            each Eligible
                            Participant in the group. An Eligible Participant's contribution
                            percentage is the ratio of the contributions made on
                            behalf of the
                            Participant that are included under the ACP Test, expressed
                            as a
                            percentage of the Participant's Testing Compensation
                            for the Plan Year.
                            For this purpose, the contributions included under the
                            ACP Test are the
                            sum of the Employee After-Tax Contributions, Employer
                            Matching
                            Contributions, and QMACs (to the extent not taken into
                            account for
                            purposes of the ADP test) made under the Plan on behalf
                            of the Participant
                            for the Plan Year. The ACP may also include other contributions
                            as
                            provided in Section 17.3(c), if applicable.

                        

                

                
                  	 	
                          (b)
                            

                        	
                          ADP
                            - Average Deferral Percentage. The ADP for a group is
                            the average of the
                            deferral percentages calculated separately for each Eligible
                            Participant
                            in the group. A Participant's deferral percentage is
                            the ratio of the
                            Participant's deferral contributions expressed as a percentage
                            of the
                            Participant's Testing Compensation for the Plan Year.
                            For this purpose, a
                            Participant's deferral contributions include any Section
                            401(k) Deferrals
                            made pursuant to the Participant's deferral election,
                            including Excess
                            Deferrals of Highly Compensated Employees (but excluding
                            Excess Deferrals
                            of Nonhighly Compensated Employees). The ADP may also
                            include other
                            contributions as provided in Section 17.2(c), if applicable.
                            

                        

                

                In
                  determining a Participant's deferral percentage for the Plan Year,
                  a deferral
                  contribution may be taken into account only if such contribution
                  is allocated to
                  the Participant's Account as of a date within the Plan Year. For
                  this purpose, a
                  deferral contribution may only be allocated to a Participant's
                  Account within a
                  particular Plan Year if the deferral contribution is actually paid
                  to the Trust
                  no later than the end of the 12-month period immediately following
                  that Plan
                  Year and
                  the
                  deferral contribution relates to Included Compensation that (1)
                  would otherwise
                  have been received by the Participant in that Plan Year or (2)
                  is attributable
                  to services performed in that Plan Year and would otherwise have
                  been received
                  by the Participant within 2? months after the close of that Plan
                  Year. No formal
                  election need be made by the Employer to use the 2?-month rule
                  described in the
                  preceding sentence. However, deferral contributions may only be
                  taken into
                  account for a single Plan Year. 

                
                  	 	
                          (c)
                            

                        	
                          Excess
                            Aggregate Contributions. Excess Aggregate Contributions
                            for a Plan Year
                            are the amounts contributed on behalf of the Highly Compensated
                            Employees
                            that exceed the maximum amount permitted under the ACP
                            Test for such Plan
                            Year. The total dollar amount of Excess Aggregate Contributions
                            for a Plan
                            Year is determined by calculating the amount that would
                            have to be
                            distributed to the Highly Compensated Employees if the
                            distributions were
                            made first to the Highly Compensated Employee(s) with
                            the highest
                            contribution percentage until either:

                        

                

                
                  	 	
                          (1)

                        	
                          the
                            adjusted ACP for the Highly Compensated Employee Group
                            would reach a
                            percentage that satisfies the ACP Test, or

                        

                

                
                  	 	
                          (2)

                        	
                          the
                            contribution percentage of the Highly Compensated Employee(s)
                            with the
                            next highest contribution percentage would be reached.
                            

                        

                

                
                  
                     

                  

                  
                    105

                    
                      

                    

                  

                  
                     

                  

                

                

                This
                  process is repeated until the adjusted ACP for the Highly Compensated
                  Employee
                  Group would satisfy the ACP Test. The total dollar amount so determined
                  is then
                  divided among the Highly Compensated Employee Group in the manner
                  described in
                  Section 17.3(d)(1) to determine the actual corrective distributions
                  to be made.

                 

                
                  	 	
                          (d)

                        	
                          Excess
                            Contributions. Excess Contributions for a Plan Year are
                            the amounts taken
                            into account in computing the ADP of the Highly Compensated
                            Employees that
                            exceed the maximum amount permitted under the ADP Test
                            for such Plan Year.
                            The total dollar amount of Excess Contributions for a
                            Plan Year is
                            determined by calculating the amount that would have
                            to be distributed to
                            the Highly Compensated Employees if the distributions
                            were made first to
                            the Highly Compensated Employee(s) with the highest deferral
                            percentage
                            until either: 

                        

                

                 

                
                  	 	
                          (1)

                        	
                          the
                            adjusted ADP for the Highly Compensated Employee Group
                            would reach a
                            percentage that satisfies the ADP Test, or

                        

                

                
                  	 	
                          (2)

                        	
                          the
                            deferral percentage of the Highly Compensated Employee(s)
                            with the next
                            highest deferral percentage would be reached.

                        

                

                This
                  process is repeated until the adjusted ADP for the Highly Compensated
                  Employee
                  Group would satisfy the ADP test. The total dollar amount so determined
                  is then
                  divided among the Highly Compensated Employee Group in the manner
                  described in
                  Section 17.2(d)(1) to determine the actual corrective distributions
                  to be made.

                 

                
                  	 	
                          (e)

                        	
                          Highly
                            Compensated Employee Group. The Highly Compensated Employee
                            Group is the
                            group of Eligible Participants who are Highly Compensated
                            Employees for
                            the current Plan Year. An Employee who makes a one-time
                            irrevocable
                            election not to participate in accordance with Section
                            1.10 (if authorized
                            under Part 13, #75.a. of the Nonstandardized Agreement)
                            will not be
                            treated as an Eligible Participant.

                        

                

                
                  	 	
                          (f)

                        	
                          Nonhighly
                            Compensated Employee Group. The Nonhighly Compensated
                            Employee Group is
                            the group of Eligible Participants who are Nonhighly
                            Compensated Employees
                            for the applicable Plan Year. If the Prior Year Testing
                            Method is selected
                            under Part 4F of the Agreement, the Nonhighly Compensated
                            Employee Group
                            is the group of Eligible Participants in the prior Plan
                            Year who were
                            Nonhighly Compensated Employees for that year. If the
                            Current Year Testing
                            Method is selected under Part 4F of the Agreement, the
                            Nonhighly
                            Compensated Employee Group is the group of Eligible Participants
                            who are
                            Nonhighly Compensated Employees for the current Plan
                            Year. An Employee who
                            makes a one-time irrevocable election not to participate
                            in accordance
                            with Section 1.10 (if authorized under Part 13, #75.a.
                            of the
                            Nonstandardized Agreement) will not be treated as an
                            Eligible Participant.
                            

                        

                

                
                  	 	
                          (g)

                        	
                          QMACs
                            - Qualified Matching Contribution. To the extent authorized
                            under Part 4B,
                            #18 of the Agreement, QMACs are Employer Matching Contributions
                            which are
                            100% vested when contributed to the Plan and are subject
                            to the
                            distribution restrictions applicable to Section 401(k)
                            Deferrals under
                            Article 8, except that no portion of a Participant's
                            QMAC Account may be
                            distributed from the Plan on account of Hardship. See
                            Section 8.6(c).
                            

                        

                

                
                  	 	
                          (h)

                        	
                          QNECs
                            - Qualified Nonelective Contributions. To the extent
                            authorized under Part
                            4C, #22 of the Agreement, QNECs are Employer Nonelective
                            Contributions
                            which are 100% vested when contributed to the Plan and
                            are subject to the
                            distribution restrictions applicable to Section 401(k)
                            Deferrals under
                            Article 8, except that no portion of a Participant's
                            QNEC Account may be
                            distributed from the Plan on account of Hardship. See
                            Section 8.6(c).
                            

                        

                

                
                  	 	
                          (i)

                        	
                          Testing
                            Compensation. In determining the Testing Compensation
                            used for purposes of
                            applying the ADP Test, the ACP Test, and the Multiple
                            Use Test, the Plan
                            Administrator is not bound by any elections made under
                            Part 3 of the
                            Agreement with respect to Total Compensation or Included
                            Compensation
                            under the Plan. The Plan Administrator may determine
                            on an annual basis
                            (and within its discretion) the components of Testing
                            Compensation for
                            purposes of applying the ADP Test, the ACP Test and the
                            Multiple Use Test.
                            Testing Compensation must qualify as a nondiscriminatory
                            definition of
                            compensation under Code ?414(s) and the regulations thereunder
                            and must be
                            applied consistently to all Participants. Testing Compensation
                            may be
                            determined over the Plan Year for which the applicable
                            test is being
                            performed or the calendar year ending within such Plan
                            Year. In
                            determining Testing Compensation, the Plan Administrator
                            may take into
                            consideration only the compensation received while the
                            Employee is an
                            Eligible Participant under the component of the Plan
                            being tested. In no
                            event may Testing Compensation for any Participant exceed
                            the Compensation
                            Dollar Limitation defined in Section 22.32. In determining
                            Testing
                            Compensation, the Plan Administrator may exclude amounts
                            paid to an
                            individual as severance 

                        

                

                
                  
                     

                  

                  
                    106

                    
                      

                    

                  

                  
                     

                  

                

                

                pay
                  to
                  the extent such amounts are paid after the common-law employment
                  relationship
                  between the individual and the Employer has terminated, provided
                  such amounts
                  also are excluded in determining Total Compensation under 22.197.

                 

                
                  
                     

                  

                  
                    107

                    
                      

                    

                  

                  
                     

                  

                

                

                ARTICLE
                  18 PLAN AMENDMENTS AND TERMINATION 

                This
                  Article contains the rules regarding the ability of the Prototype
                  Sponsor or
                  Employer to make Plan amendments and the effect of such amendments
                  on the Plan.
                  This Article also contains the rules for administering the Plan
                  upon termination
                  and the effect of Plan termination on Participants' benefits and
                  distribution
                  rights.

                 

                
                  	
                          18.1
                            

                        	
                          Plan
                            Amendments. 

                        

                

                 

                
                  	 	
                          (a)

                        	
                          Amendment
                            by the Prototype Sponsor. The Prototype Sponsor may amend
                            the Prototype
                            Plan on behalf of each adopting Employer who is maintaining
                            the Plan at
                            the time of the amendment. An amendment by the Prototype
                            Sponsor to the
                            Basic Plan Document does not require consent of the adopting
                            Employers,
                            nor does an adopting Employer have to reexecute its Agreement
                            with respect
                            to such an amendment. The Prototype Sponsor will provide
                            each adopting
                            Employer a copy of the amended Basic Plan Document (either
                            by providing
                            substitute or additional pages, or by providing a restated
                            Basic Plan
                            Document). An amendment by the Prototype Sponsor to any
                            Agreement offered
                            under the Prototype Plan is not effective with respect
                            to an Employer's
                            Plan unless the Employer reexecutes the amended Agreement.
                            

                        

                

                If
                  the
                  Prototype Plan is amended by the mass submitter, the mass submitter
                  is treated
                  as the agent of the Prototype Sponsor. If the Prototype Sponsor
                  does not adopt
                  any amendments made by the mass submitter, the Prototype Plan will
                  no longer be
                  identical to or a minor modifier of the mass submitter Prototype
                  Plan.

                
                  	 	
                          (b)

                        	
                          Amendment
                            by the Employer. The Employer shall have the right at
                            any time to amend
                            the Agreement in the following manner without affecting
                            the Plan's status
                            as a Prototype Plan. (The ability to amend the Plan as
                            authorized under
                            this Section applies only to the Employer that executes
                            the Signature Page
                            of the Agreement. Any amendment to the Plan by the Employer
                            under this
                            Section also applies to any Related Employer that participates
                            under the
                            Plan as a Co-Sponsor.) 

                        

                

                
                  	 	
                          (1)

                        	
                          The
                            Employer may change any optional selections under the
                            Agreement.
                            

                        

                

                
                  	 	
                          (2)

                        	
                          The
                            Employer may add additional language where authorized
                            under the Agreement,
                            including language necessary to satisfy Code ?415 or
                            Code ?416 due to the
                            aggregation of multiple plans. 

                        

                

                
                  	 	
                          (3)

                        	
                          The
                            Employer may change the administrative selections under
                            Part 12 of the
                            Agreement by replacing the appropriate page(s) within
                            the Agreement. Such
                            amendment does not require reexecution of the Signature
                            Page of the
                            Agreement. 

                        

                

                
                  	 	
                          (4)

                        	
                          The
                            Employer may add any 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.

                        

                

                
                  	 	
                          (5)

                        	
                          The
                            Employer may adopt any amendments that it deems necessary
                            to satisfy the
                            requirements for resolving qualification failures under
                            the IRS'
                            compliance resolution programs. 

                        

                

                
                  	 	
                          (6)

                        	
                          The
                            Employer may adopt an amendment to cure a coverage or
                            nondiscrimination
                            testing failure, as permitted under applicable Treasury
                            regulations.
                            

                        

                

                The
                  Employer may amend the Plan at any time for any other reason. However,
                  such an
                  amendment will cause the Plan to lose its status as a Prototype
                  Plan and become
                  an individually designed plan. 

                 

                The
                  Employer's amendment of the Plan from one type of Defined Contribution
                  Plan
                  (e.g., a money purchase plan) into another type of Defined Contribution
                  Plan
                  (e.g., a profit sharing plan) will not result in a partial termination
                  or any
                  other event that would require full vesting of some or all Plan
                  Participants.

                 

                Any
                  amendment that affects the rights, duties or responsibilities of
                  the Trustee or
                  Plan Administrator may only be made with the Trustee's or Plan
                  Administrator's
                  written consent. Any amendment to the Plan must be in writing and
                  a copy of the
                  resolution (or similar instrument) setting forth such amendment
                  (with the
                  applicable effective date of such amendment) must be delivered
                  to the Trustee.

                 

                
                  
                     

                  

                  
                    108

                    
                      

                    

                  

                  
                     

                  

                

                

                No
                  amendment may authorize or permit any portion of the assets held
                  under the Plan
                  to be used for or diverted to a purpose other than the exclusive
                  benefit of
                  Participants or their Beneficiaries, except to the extent such
                  assets are used
                  to pay taxes or administrative expenses of the Plan. An amendment
                  also may not
                  cause or permit any portion of the assets held under the Plan to
                  revert to or
                  become property of the Employer. 

                 

                
                  	 	
                          (c)

                        	
                          Protected
                            Benefits. Except as permitted under statute (such as
                            Code ?412(c)(8)),
                            regulations (such as Treas. Reg. ?1.411(d)-4), or other
                            IRS guidance of
                            general applicability, no Plan amendment (or other transaction
                            having the
                            effect of a Plan amendment, such as a merger, acquisition,
                            plan transfer,
                            or similar transaction) may reduce a Participant's Account
                            Balance or
                            eliminate or reduce a Protected Benefit to the extent
                            such Protected
                            Benefit relates to amounts accrued prior to the adoption
                            date (or
                            effective date, if later) of the Plan amendment. For
                            this purpose,
                            Protected Benefits include any early retirement benefits,
                            retirement-type
                            subsidies, and optional forms of benefit (as defined
                            under the
                            regulations). If the adoption of this Plan will result
                            in the elimination
                            of a Protected Benefit, the Employer may preserve such
                            Protected Benefit
                            by identifying the Protected Benefit under Part 13, #58
                            of the Agreement
                            [Part 13, #76 of the Profit Sharing/401(k) Agreement].
                            Failure to identify
                            Protected Benefits under the Agreement will not override
                            the requirement
                            that such Protected Benefits be preserved under this
                            Plan. The
                            availability of each optional form of benefit under the
                            Plan must not be
                            subject to Employer discretion. 

                        

                

                 

                Effective
                  for amendments adopted and effective on or after September 6, 2000,
                  if the Plan
                  is a profit sharing plan or a 401(k) plan, the Employer may eliminate
                  all
                  annuity and installment forms of distribution (including the QJSA
                  form of
                  benefit to the extent the Plan is not required to offer such form
                  of benefit
                  under Article 9), provided the Plan offers a single-sum distribution
                  option that
                  is available at the same time as the annuity or installment options
                  that are
                  being eliminated. If the Plan is a money purchase plan or a target
                  benefit plan,
                  the Employer may not eliminate the QJSA form of benefit. However,
                  the Employer
                  may eliminate all other annuity and installment forms of distribution,
                  provided
                  the Plan offers a single-sum distribution option that is available
                  at the same
                  time as the annuity or installment options that are being eliminated.
                  Any
                  amendment eliminating an annuity or installment form of distribution
                  may not be
                  effective until the earlier of: (1) the date which is the 90th
                  day
                  following the date a summary of the amendment is furnished to the
                  Participant
                  which satisfies the requirements under DOL Reg. ?2520.104b-3 or
                  (2) the first
                  day of the second Plan Year following the Plan Year in which the
                  amendment is
                  adopted. 

                 

                
                  	
                          18.2
                            

                        	
                          Plan
                            Termination. The Employer may terminate this Plan at
                            any time by
                            delivering to the Trustee and Plan Administrator written
                            notice of such
                            termination. 

                        

                

                 

                
                  	 	
                          (a)

                        	
                          Full
                            and immediate vesting. Upon a full or partial termination
                            of the Plan (or
                            in the case of a profit sharing plan, the complete discontinuance
                            of
                            contributions), all amounts credited to an affected Participant's
                            Account
                            become 100% vested, regardless of the Participant's vested
                            percentage
                            determined under Article 4. The Plan Administrator has
                            discretion to
                            determine whether a partial termination has occurred.
                            

                        

                

                
                  	 	
                          (b)

                        	
                          Distribution
                            procedures. Upon the termination of the Plan, the Plan
                            Administrator shall
                            direct the distribution of Plan assets to Participants
                            in accordance with
                            the provisions under Article 8. For this purpose, distribution
                            shall be
                            made to Participants with vested Account Balances of
                            $5,000 or less in
                            lump sum as soon as administratively feasible following
                            the Plan
                            termination, regardless of any contrary election under
                            Part 9, #34 of the
                            Agreement [Part 9, #52 of the Profit Sharing/401(k) Agreement].
                            For
                            Participants with vested Account Balances in excess of
                            $5,000,
                            distribution will be made through the purchase of deferred
                            annuity
                            contracts which protect all Protected Benefits under
                            the Plan, unless a
                            Participant elects to receive an immediate distribution
                            in any form of
                            payment permitted under the Plan. If an immediate distribution
                            is elected
                            in a form other than a lump sum, the distribution will
                            be satisfied
                            through the purchase of an immediate annuity contract.
                            Distributions will
                            be made as soon as administratively feasible following
                            the Plan
                            termination, regardless of any contrary election under
                            Part 9, #33 of the
                            Agreement [Part 9, #51 of the Profit Sharing/401(k) Agreement].
                            The
                            references in this paragraph to $5,000 shall be deemed
                            to mean $3,500,
                            prior to the time the $5,000 threshold becomes effective
                            under the Plan
                            (as determined in Section 8.3(f)). 

                        

                

                For
                  purposes of applying the provisions of this subsection (b), distribution
                  may be
                  delayed until the Employer receives a favorable determination letter
                  from the
                  IRS as to the qualified status of the Plan upon termination, provided
                  the
                  determination letter request is made within a reasonable period
                  following the
                  termination of the Plan. 

                 

                
                  	 	
                          (1)

                        	
                          Special
                            rule for certain profit sharing plans. If this Plan is
                            a profit sharing
                            plan, distribution will be made to all Participants,
                            without consent, as
                            soon as administratively 

                        

                

                 

                
                  
                     

                  

                  
                    109

                    
                      

                    

                  

                  
                     

                  

                

                

                feasible
                  following the termination of the Plan, without regard to the value
                  of the
                  Participants' vested Account Balance. This special rule applies
                  only if the Plan
                  does not provide for an annuity option under Part 11 of the Agreement
                  and the
                  Employer does not maintain any other Defined Contribution Plan
                  (other than an
                  ESOP) at any time between the termination of the Plan and the distribution.
                  

                 

                
                  	 	
                          (2)

                        	
                          Special
                            rule for 401(k) plans. Section 401(k) Deferrals, QMACs,
                            QNECs, Safe Harbor
                            Matching Contributions and Safe Harbor Nonelective Contributions
                            under a
                            401(k) plan (as well as transferred assets (see Section
                            3.3(c)(3)) which
                            are subject to the distribution restrictions applicable
                            to Section 401(k)
                            Deferrals) may be distributed in a lump sum upon Plan
                            termination only if
                            the Employer does not maintain a Successor Plan at any
                            time during the
                            period beginning on the date of termination and ending
                            12 months after the
                            final distribution of all Plan assets. For this purpose,
                            a Successor Plan
                            is any Defined Contribution Plan, other than an ESOP
                            (as defined in Code
                            ?4975(e)(7)), a SEP (as defined in Code ?408(k)), or
                            a SIMPLE IRA (as
                            defined in Code ?408(p)). A plan will not be considered
                            a Successor Plan,
                            if at all times during the 24-month period beginning
                            12 months before the
                            Plan termination, fewer than 2% of the Eligible Participants
                            under the
                            401(k) plan are eligible under such plan. A distribution
                            of these
                            contributions may be made to the extent another distribution
                            event permits
                            distribution of such amounts. 

                        

                

                
                  	 	
                          (3)

                        	
                          Plan
                            termination not distribution event if assets are transferred
                            to another
                            Plan. If, pursuant to the termination of the Plan, the
                            Employer enters
                            into a transfer agreement to transfer the assets of the
                            terminated Plan to
                            another plan maintained by the Employer (or by a successor
                            employer in a
                            transaction involving the acquisition of the Employer's
                            stock or assets,
                            or other similar transaction), the termination of the
                            Plan is not a
                            distribution event and the distribution procedures above
                            do not apply.
                            Prior to the transfer of the assets, distribution of
                            a Participant's
                            Account Balance may be made from the terminated Plan
                            only to a Participant
                            (or Beneficiary, if applicable) who is otherwise eligible
                            for distribution
                            without regard to the Plan's termination. Otherwise,
                            benefits will be
                            distributed from the transferee plan in accordance with
                            the terms of that
                            plan (subject to the protection of any Protected Benefits
                            that must be
                            continued with respect to the transferred assets).
                            

                        

                

                
                  	 	
                          (c)

                        	
                          Termination
                            upon merger, liquidation or dissolution of the Employer.
                            The Plan shall
                            terminate upon the liquidation or dissolution of the
                            Employer or the death
                            of the Employer (if the Employer is a sole proprietor)
                            provided however,
                            that in any such event, arrangements may be made for
                            the Plan to be
                            continued by any successor to the Employer.

                        

                

                 

                
                  	
                          18.3
                            

                        	
                          Merger
                            or Consolidation. In the event the Plan is merged or
                            consolidated with
                            another plan, each Participant must be entitled to a
                            benefit immediately
                            after such merger or consolidation that is at least equal
                            to the benefit
                            the Participant would have been entitled to had the Plan
                            terminated
                            immediately before such merger or consolidation. (See
                            Section 4.1(d) for
                            rules regarding vesting following a merger or consolidation.)
                            The Employer
                            may authorize the Trustee to enter into a merger agreement
                            with the
                            Trustee of another plan to effect such merger or consolidation.
                            A merger
                            agreement entered into by the Trustee is not part of
                            this Plan and does
                            not affect the Plan's status as a Prototype Plan. (See
                            Section 3.3 for the
                            applicable rules where amounts are transferred to this
                            Plan from another
                            plan.) 

                        

                

                
                  
                     

                  

                  
                    110

                    
                      

                    

                  

                  
                     

                  

                

                

                ARTICLE
                  19 MISCELLANEOUS 

                This
                  Article contains miscellaneous provisions concerning the Employer's
                  and
                  Participants' rights and responsibilities under the Plan.

                 

                
                  	
                          19.1
                            

                        	
                          Exclusive
                            Benefit. Except as provided under Section 19.2, no part
                            of the Plan assets
                            (including any corpus or income of the Trust) may revert
                            to the Employer
                            prior to the satisfaction of all liabilities under the
                            Plan nor will such
                            Plan assets be used for, or diverted to, a purpose other
                            than the
                            exclusive benefit of Participants or their Beneficiaries.
                            

                        

                

                 

                
                  	
                          19.2

                        	
                          Return
                            of Employer Contributions. Upon written request by the
                            Employer, the
                            Trustee must return any Employer Contributions provided
                            that the
                            circumstances and the time frames described below are
                            satisfied. The
                            Trustee may request the Employer to provide additional
                            information to
                            ensure the amounts may be properly returned. Any amounts
                            returned shall
                            not include earnings, but must be reduced by any losses.
                            

                        

                

                 

                
                  	 	
                          (a)

                        	
                          Mistake
                            of fact. Any Employer Contributions made because of a
                            mistake of fact must
                            be returned to the Employer within one year of the contribution.
                            

                        

                

                
                  	 	
                          (b)

                        	
                          Disallowance
                            of deduction. Employer Contributions to the Trust are
                            made with the
                            understanding that they are deductible. In the event
                            the deduction of an
                            Employer Contribution is disallowed by the IRS, such
                            contribution (to the
                            extent disallowed) must be returned to the Employer within
                            one year of the
                            disallowance of the deduction. 

                        

                

                
                  	 	
                          (c)

                        	
                          Failure
                            to initially qualify. Employer Contributions to the Plan
                            are made with the
                            understanding, in the case of a new Plan, that the Plan
                            satisfies the
                            qualification requirements of Code ?401(a) as of the
                            Plan's Effective
                            Date. In the event that the Internal Revenue Service
                            determines that the
                            Plan is not initially qualified under the Code, any Employer
                            Contributions
                            (and allocable earnings) made incident to that initial
                            qualification must
                            be returned to the Employer within one year after the
                            date the initial
                            qualification is denied, but only if the application
                            for the qualification
                            is made by the time prescribed by law for filing the
                            employer's return for
                            the taxable year in which the plan is adopted, or such
                            later date as the
                            Secretary of the Treasury may prescribe.

                        

                

                
                  	
                          19.3

                        	
                          Alienation
                            or Assignment. Except as permitted under applicable statute
                            or regulation,
                            a Participant or Beneficiary may not assign, alienate,
                            transfer or sell
                            any right or claim to a benefit or distribution from
                            the Plan, and any
                            attempt to assign, alienate, transfer or sell such a
                            right or claim shall
                            be void, except as permitted by statute or regulation.
                            Any such right or
                            claim under the Plan shall not be subject to attachment,
                            execution,
                            garnishment, sequestration, or other legal or equitable
                            process. This
                            prohibition against alienation or assignment also applies
                            to the creation,
                            assignment, or recognition of a right to a benefit payable
                            with respect to
                            a Participant pursuant to a domestic relations order,
                            unless such order is
                            determined to be a QDRO pursuant to Section 11.5, or
                            any domestic
                            relations order entered before January 1, 1985.

                        

                

                 

                
                  	
                          19.4
                            

                        	
                          Participants'
                            Rights. The adoption of this Plan by the Employer does
                            not give any
                            Participant, Beneficiary, or Employee a right to continued
                            employment with
                            the Employer and does not affect the Employer's right
                            to discharge an
                            Employee or Participant at any time. This Plan also does
                            not create any
                            legal or equitable rights in favor of any Participant,
                            Beneficiary, or
                            Employee against the Employer, Plan Administrator or
                            Trustee. Unless the
                            context indicates otherwise, any amendment to this Plan
                            is not applicable
                            to determine the benefits accrued (and the extent to
                            which such benefits
                            are vested) by a Participant or former Employee whose
                            employment
                            terminated before the effective date of such amendment,
                            except where
                            application of such amendment to the terminated Participant
                            or former
                            Employee is required by statute, regulation or other
                            guidance of general
                            applicability. Where the provisions of the Plan are ambiguous
                            as to the
                            application of an amendment to a terminated Participant
                            or former
                            Employee, the Plan Administrator has the authority to
                            make a final
                            determination on the proper interpretation of the Plan.
                            

                        

                

                 

                
                  	
                          19.5
                            

                        	
                          Military
                            Service. To the extent required under Code ?414(u), an
                            Employee who
                            returns to employment with the Employer following a period
                            of qualified
                            military service will receive any contributions, benefits
                            and service
                            credit required under Code ?414(u), provided the Employee
                            satisfies all
                            applicable requirements under the Code and regulations.
                            

                        

                

                 

                
                  	
                          19.6
                            

                        	
                          Paired
                            Plans. If the Employer adopts more than one Standardized
                            Agreement, each
                            of the Standardized Agreements are considered to be Paired
                            Plans, provided
                            the Employer completes Part 13, #54 of the Agreement
                            [Part 13, #72 of the
                            Profit Sharing/401(k) Agreement] in a manner which ensures
                            the plans
                            together comply with the Annual Additions Limitation,
                            as described in
                            Article 7, and the Top-Heavy Plan rules, as described
                            in Article 16. If
                            the Employer adopts Paired Plans, each Plan must have
                            the same Plan Year.
                            

                        

                

                 

                
                  
                     

                  

                  
                    111

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	
                          19.7

                        	
                          Annuity
                            Contract. Any annuity contract distributed under the
                            Plan must be
                            nontransferable. In addition, the terms of any annuity
                            contract purchased
                            and distributed to a Participant or to a Participant's
                            spouse must comply
                            with all requirements under this Plan.

                        

                

                 

                
                  	
                          19.8
                            

                        	
                          Use
                            of IRS compliance programs. Nothing in this Plan document
                            should be
                            construed to limit the availability of the IRS' voluntary
                            compliance
                            programs, including the IRS Administrative Policy Regarding
                            Self-Correction (APRSC) program. An Employer may take
                            whatever corrective
                            actions are permitted under the IRS voluntary compliance
                            programs, as is
                            deemed appropriate by the Plan Administrator or Employer.
                            

                        

                

                 

                
                  	
                          19.9
                            

                        	
                          Loss
                            of Prototype Status. If the Plan as adopted by the Employer
                            fails to
                            attain or retain qualification, such Plan will no longer
                            qualify as a
                            Prototype Plan and will be considered an individually-designed
                            plan.
                            

                        

                

                 

                
                  	
                          19.10
                            

                        	
                          Governing
                            Law. The provisions of this Plan shall be construed,
                            administered, and
                            enforced in accordance with the provisions of applicable
                            Federal Law and,
                            to the extent applicable, the laws of the state in which
                            the Employer has
                            its principal place of business. The foregoing provisions
                            of this Section
                            shall not preclude the Employer and the Trustee from
                            agreeing to a
                            different state law with respect to the construction,
                            administration and
                            enforcement of the Plan. 

                        

                

                 

                
                  	
                          19.11
                            

                        	
                          Waiver
                            of Notice. Any person entitled to a notice under the
                            Plan may waive the
                            right to receive such notice, to the extent such a waiver
                            is not
                            prohibited by law, regulation or other pronouncement.
                            

                        

                

                 

                
                  	
                          19.12
                            

                        	
                          Use
                            of Electronic Media. The Plan Administrator may use telephonic
                            or
                            electronic media to satisfy any notice requirements required
                            by this Plan,
                            to the extent permissible under regulations (or other
                            generally applicable
                            guidance). In addition, a Participant's consent to immediate
                            distribution,
                            as required by Article 8, may be provided through telephonic
                            or electronic
                            means, to the extent permissible under regulations (or
                            other generally
                            applicable guidance). The Plan Administrator also may
                            use telephonic or
                            electronic media to conduct plan transactions such as
                            enrolling
                            participants, making (and changing) salary reduction
                            elections, electing
                            (and changing) investment allocations, applying for Plan
                            loans, and other
                            transactions, to the extent permissible under regulations
                            (or other
                            generally applicable guidance). 

                        

                

                 

                
                  	
                          19.13
                            

                        	
                          Severability
                            of Provisions. In the event that any provision of this
                            Plan shall be held
                            to be illegal, invalid or unenforceable for any reason,
                            the remaining
                            provisions under the Plan shall be construed as if the
                            illegal, invalid or
                            unenforceable provisions had never been included in the
                            Plan.
                            

                        

                

                 

                
                  	
                          19.14
                            

                        	
                          Binding
                            Effect. The Plan, and all actions and decisions made
                            thereunder, shall be
                            binding upon all applicable parties, and their heirs,
                            executors,
                            administrators, successors and assigns.

                        

                

                
                  
                     

                  

                  
                    112

                    
                      

                    

                  

                  
                     

                  

                

                

                ARTICLE
                  20 GUST ELECTIONS AND EFFECTIVE DATES 

                The
                  provisions of this Plan are generally effective as of the Effective
                  Date
                  designated on the Signature Page of the Agreement. Appendix A of
                  the Agreement
                  also allows for special effective dates for specified provisions
                  of the Plan,
                  which override the general Effective Date under the Agreement.
                  If this Plan is
                  adopted as an amendment or restatement of a prior plan, the provisions
                  of this
                  Plan apply only to Employees who earn an Hour of Service on or
                  after the
                  Effective Date of this Plan. Any Employee who terminated before
                  the Effective
                  Date of this Plan (and who is not reemployed) is entitled to any
                  benefits only
                  as provided under the provisions of the prior plan as in existence
                  at the time
                  of the Employee's termination of employment.

                 

                Section
                  22.96 refers to a series of laws that have been enacted since 1994
                  as the GUST
                  Legislation, for which extended time (known as the remedial amendment
                  period)
                  was provided to Employers to conform their plan documents to such
                  laws. This
                  Article prescribes special effective date rules for conforming
                  plans to the GUST
                  Legislation. 

                 

                
                  	
                          20.1

                        	
                          GUST
                            Effective Dates. If the Agreement is adopted within the
                            remedial amendment
                            period for the GUST Legislation, and the Plan has not
                            previously been
                            restated to comply with the GUST Legislation, then special
                            effective dates
                            apply to certain provisions. These special effective
                            dates apply to the
                            appropriate provisions of the Plan, even if such special
                            effective dates
                            are earlier than the Effective Date identified on the
                            Signature Page of
                            the Agreement. The Employer may specify in elections
                            provided in Appendix
                            B of the Agreement, how the Plan was operated to comply
                            with the GUST
                            Legislation. Appendix B need only be completed if the
                            Employer operated
                            this Plan in a manner that is different from the default
                            provisions
                            contained in this Plan or the elective choices made under
                            the Agreement.
                            If the Employer did not operate the Plan in a manner
                            that is different
                            from the default provisions or elective provisions of
                            the Plan or, if the
                            Plan is not being restated for the first time to comply
                            with the GUST
                            Legislation, and prior amendments or restatements of
                            the Plan satisfied
                            the requirement to amend timely to comply with the GUST
                            Legislation,
                            Appendix B need not be completed and may be removed from
                            the Agreement.
                            

                        

                

                 

                If
                  one or
                  more qualified retirement plans have been merged into this Plan,
                  the provisions
                  of the merging plan(s) will remain in full force and effect until
                  the Effective
                  Date of the plan merger(s), unless provided otherwise under Appendix
                  A-13 of the
                  Agreement. If the merging plan(s) have not been amended to comply
                  with the
                  changes required under the GUST Legislation, the merging plan(s)
                  will be deemed
                  amended retroactively for such required changes by operation of
                  this Agreement.
                  The provisions required by the GUST Legislation (as provided under
                  this BPD and
                  related Agreements) will be effective for purposes of the merging
                  plan(s) as of
                  the same effective date that is specified for that GUST provision
                  in this BPD
                  and Appendix B of the Agreement (even if that date precedes the
                  general
                  Effective Date specified in the Agreement). 

                 

                
                  	
                          20.2
                            

                        	
                          Highly
                            Compensated Employee Definition. The definition of Highly
                            Compensated
                            Employee under Section 22.99 is modified effective for
                            Plan Years
                            beginning after December 31, 1996. Under the current
                            definition of Highly
                            Compensated Employee, the Employer must designate under
                            the Plan whether
                            it is using the Top-Paid Group Test and whether it is
                            using the Calendar
                            Year Election or, for the 1997 Plan Year, whether it
                            used the Old-Law
                            Calendar Year Election. 

                        

                

                 

                
                  	 	
                          (a)

                        	
                          Top-Paid
                            Group Test. In determining whether an Employee is a Highly
                            Compensated
                            Employee, the Top-Paid Group Test under Section 22.99(b)(4)
                            does not apply
                            unless the Employer specifically elects under Part 13,
                            #50.a. of the
                            Agreement [Part 13, #68.a. of the Profit Sharing/401(k)
                            Agreement] to have
                            the Top-Paid Group Test apply. The Employer's election
                            to use or not use
                            the Top-Paid Group Test generally applies for all years
                            beginning with the
                            Effective Date of the Plan (or the first Plan Year beginning
                            after
                            December 31, 1996, if later). However, because the Employer
                            may not have
                            operated the Plan consistent with this Top-Paid Group
                            Test election for
                            all years prior to the date this Plan restatement is
                            adopted, Appendix
                            B-1.a. of the Agreement also permits the Employer to
                            override the Top-Paid
                            Group Test election under this Plan for specified Plan
                            Years beginning
                            after December 31, 1996, and before the date this Plan
                            restatement is
                            adopted. 

                        

                

                
                  	 	
                          (b)

                        	
                          Calendar
                            Year Election. In determining whether an Employee is
                            a Highly Compensated
                            Employee, the Calendar Year Election under Section 22.99(b)(5)
                            does not
                            apply unless the Employer specifically elects under Part
                            13, #50.b. of the
                            Agreement [Part 13, #68.b. of the Profit Sharing/401(k)
                            Agreement] to have
                            the Calendar Year Election apply. The Employer's election
                            to use or not
                            use the Calendar Year Election is generally effective
                            for all years
                            beginning with the Effective Date of this Plan (or the
                            first Plan Year
                            beginning after December 31, 1996, if later). However,
                            because the
                            Employer may not have operated the Plan consistent with
                            this Calendar Year
                            Election for all years prior to the date this Plan restatement
                            is adopted,
                            Appendix B-1.b. of the Agreement permits the Employer
                            to override the
                            Calendar Year Election under this Plan for

                        

                

                
                  
                     

                  

                  
                    113

                    
                      

                    

                  

                  
                     

                  

                

                

                specified
                  Plan Years beginning after December 31, 1996, and before the date
                  this Plan
                  restatement is adopted. 

                 

                
                  	 	
                          (c)

                        	
                          Old-Law
                            Calendar Year Election. In determining whether an Employee
                            was a Highly
                            Compensated Employee for the Plan Year beginning in 1997,
                            a special
                            Old-Law Calendar Year Election was available. (See Section
                            22.99(b)(6) for
                            the definition of the Old-Law Calendar Year Election.)
                            Appendix B-1.c. of
                            the Agreement permits the Employer to designate whether
                            it used the
                            Old-Law Calendar Year Election for the 1997 Plan Year.
                            If the Employer did
                            not use the Old-Law Calendar Year Election, the election
                            in Appendix
                            B-1.c. need not be completed. 

                        

                

                 

                
                  	
                          20.3

                        	
                          Required
                            Minimum Distributions. Appendix B-2 of the Agreement
                            permits the Employer
                            to designate how it complied with the GUST Legislation
                            changes to the
                            required minimum distribution rules. Section 10.4 describes
                            the
                            application of the GUST Legislation changes to the required
                            minimum
                            distribution rules. 

                        

                

                 

                
                  	
                          20.4
                            

                        	
                          $5,000
                            Involuntary Distribution Threshold. For Plan Years beginning
                            on or after
                            August 5, 1997, a Participant (and spouse, if the Joint
                            and Survivor
                            Annuity rules apply under Article 9) must consent to
                            a distribution from
                            the Plan if the Participant's vested Account Balance
                            exceeds $5,000. (See
                            Section 8.3(e) for the applicable rules for determining
                            the value of a
                            Participant's vested Account Balance.) For Plan Years
                            beginning before
                            August 5, 1997, the consent threshold was $3,500 instead
                            of $5,000.
                            

                        

                

                 

                The
                  increase in the consent threshold to $5,000 is generally effective
                  for Plan
                  Years beginning on or after August 5, 1997. However, because the
                  Employer may
                  not have operated the Plan consistent with the $5,000 threshold
                  for all years
                  prior to the date this Plan restatement was adopted, Appendix B-3.a.
                  of the
                  Agreement permits the Employer to designate the Plan Year during
                  which it began
                  applying the higher $5,000 consent threshold. If the Employer began
                  applying the
                  $5,000 consent threshold for Plan Years beginning on or after August
                  5, 1997,
                  Appendix B-3.a. need not be completed. If the Employer did not
                  begin using the
                  $5,000 consent threshold until some later date, the Employer must
                  designate the
                  appropriate date in Appendix B-3.a. 

                 

                
                  	
                          20.5
                            

                        	
                          Repeal
                            of Family Aggregation for Allocation Purposes. For Plan
                            Years beginning on
                            or after January 1, 1997, the family aggregation rules
                            were repealed. For
                            Plan Years beginning before January 1, 1997, the family
                            aggregation rules
                            required that family members of a Five-Percent Owner
                            or one of the 10
                            Employees with the highest ownership interest in the
                            Employer were
                            aggregated as a single Highly Compensated Employee for
                            purposes of
                            determining such individuals' share of any contributions
                            under the Plan.
                            In determining the allocation for such aggregated individuals,
                            the
                            Compensation Dollar Limitation (as defined in Section
                            22.32) was applied
                            on an aggregated basis with respect to the Five-Percent
                            Owner or top-10
                            owner, his/her spouse, and his/her minor children (under
                            the age of 19).
                            

                        

                

                 

                The
                  family aggregation rules were repealed effective for Plan Years
                  beginning on or
                  after January 1, 1997. However, because the Employer may not have
                  operated the
                  Plan consistent with the repeal of family aggregation for all years
                  prior to the
                  date this Plan restatement is adopted, Appendix B-3.b. of the Agreement
                  permits
                  the Employer to designate the Plan Year during which it repealed
                  family
                  aggregation for allocation purposes. If the Employer implemented
                  the repeal of
                  family aggregation for Plan Years beginning on or after January
                  1, 1997,
                  Appendix B-3.b. need not be completed. If the Employer did not
                  implement the
                  repeal of family aggregation until some later date, the Employer
                  must designate
                  the appropriate date in Appendix B-3.b. 

                 

                
                  	
                          20.6

                        	
                          ADP/ACP
                            Testing Methods. The GUST Legislation modified the nondiscrimination
                            testing rules for Section 401(k) Deferrals, Employer
                            Matching
                            Contributions, and Employee After-Tax Contributions,
                            effective for Plan
                            Years beginning after December 31, 1996. For purposes
                            of applying the ADP
                            Test and ACP Test under the Profit Sharing/401(k) Agreement,
                            the Employer
                            must designate the testing methodology used for each
                            Plan Year. (See
                            Article 17 for the definition of the ADP Test and the
                            ACP Test and the
                            applicable testing methodology.) 

                        

                

                 

                Part
                  4F
                  of the Profit Sharing/401(k) Agreement contains elective provisions
                  for the
                  Employer to designate the testing methodology it will use in performing
                  the ADP
                  Test and the ACP Test. Appendix B-5.a. of the Profit Sharing/401(k)
                  Agreement
                  contains elective provisions for the Employer to designate the
                  testing
                  methodology it used for Plan Years that began before the adoption
                  of the
                  Agreement. 

                 

                
                  	
                          20.7
                            

                        	
                          Safe
                            Harbor 401(k) Plan. Effective for Plan Years beginning
                            after December 31,
                            1998, the Employer may elect under Part 4E of the Profit
                            Sharing/401(k)
                            Agreement to apply the Safe Harbor 401(k) Plan provisions.
                            To qualify as a
                            Safe Harbor 401(k) Plan for a Plan Year, the Plan must
                            be identified as a
                            Safe Harbor 401(k) Plan for such year.

                        

                

                 

                If
                  the
                  Employer elects under Part 4E to apply the Safe Harbor 401(k) Plan
                  provisions,
                  the Plan generally will be considered a Safe Harbor Plan for all
                  Plan Years
                  beginning with the Effective Date of the Plan (or January 1, 1999,
                  if later).
                  Likewise, if the Employer does not elect to apply the Safe Harbor
                  401(k)

                 

                
                  
                     

                  

                  
                    114

                    
                      

                    

                  

                  
                     

                  

                

                

                provisions,
                  the Plan generally will not be considered a Safe Harbor Plan for
                  such year.
                  However, because the Employer may have operated the Plan as a Safe
                  Harbor 401(k)
                  Plan for Plan Years prior to the Effective Date of this Plan or
                  may not have
                  operated the Plan consistent with its election under Part 4E to
                  apply (or to not
                  apply) the Safe Harbor 401(k) Plan provisions for all years prior
                  to the date
                  this Plan restatement is adopted, Appendix B-5.b. of the Profit
                  Sharing/401(k)
                  Agreement permits the Employer to designate any Plan Year in which
                  the Plan was
                  (or was not) a Safe Harbor 401(k) Plan. Appendix B-5.b. should
                  only be completed
                  if the Employer operated this Plan prior to date it was actually
                  adopted in a
                  manner that is inconsistent with the election made under Part 4E
                  of the
                  Agreement. 

                 

                If
                  the
                  Employer elects under Appendix B-5.b. of the Agreement to apply
                  the Safe Harbor
                  401(k) Plan provisions for any Plan Year beginning prior to the
                  date this Plan
                  is adopted, the Plan must have complied with the requirements under
                  Section 17.6
                  for such year. The type and amount of the Safe Harbor Contribution
                  for such Plan
                  Year(s) is the type and amount of contribution described in the
                  Participant
                  notice issued pursuant to Section 17.6(a)(4) for such Plan Year.
                  

                
                  
                     

                  

                  
                    115

                    
                      

                    

                  

                  
                     

                  

                

                

                ARTICLE
                  21 PARTICIPATION BY RELATED EMPLOYERS (CO-SPONSORS) 

                 

                
                  	
                          21.1

                        	
                          Co-Sponsor
                            Adoption Page. A Related Employer may elect to participate
                            under this Plan
                            by executing a Co-Sponsor Adoption Page under the Agreement.
                            By executing
                            a Co-Sponsor Adoption Page, the Co-Sponsor adopts all
                            the provisions of
                            the Plan, including the elective choices made by the
                            Employer under the
                            Agreement. The Co-Sponsor is also bound by any amendments
                            made to the Plan
                            in accordance with Article 18. The Co-Sponsor agrees
                            to use the same
                            Trustee as is designated on the Trustee Declaration under
                            the Agreement,
                            except as provided in a separate trust agreement authorized
                            under Article
                            12. 

                        

                

                 

                
                  	
                          21.2

                        	
                          Participation
                            by Employees of Co-Sponsor. A Related Employer may not
                            contribute to this
                            Plan unless it executes the Co-Sponsor Adoption Page.
                            (See Section 1.3 for
                            a discussion of the eligibility rules as they apply to
                            Employees of
                            Related Employers who do not execute a Co-Sponsor Adoption
                            Page.) However,
                            in applying the provisions of this Plan, Total Compensation
                            (as defined in
                            Section 22.197) includes amounts earned with a Related
                            Employer,
                            regardless of whether such Related Employer executes
                            a Co-Sponsor Adoption
                            Page. The Employer may elect under Part 3, #10.b.(7)
                            of the
                            Nonstandardized Agreement [Part 3, #10.i. of the Nonstandardized
                            Profit
                            Sharing/401(k) Agreement] to exclude amounts earned with
                            a Related
                            Employer that does not execute a Co-Sponsor Page for
                            purposes of
                            determining an Employee's Included Compensation under
                            the Plan.
                            

                        

                

                 

                
                  	
                          21.3

                        	
                          Allocation
                            of Contributions and Forfeitures. Unless selected otherwise
                            under the
                            Co-Sponsor Adoption Page, any contributions made by a
                            Co-Sponsor (and any
                            forfeitures relating to such contributions) will be allocated
                            to all
                            Eligible Participants employed by the Employer and Co-Sponsors
                            in
                            accordance with the provisions under this Plan. Under
                            a Nonstandardized
                            Agreement, a Co-Sponsor may elect under the Co-Sponsor
                            Page to allocate
                            its contributions (and forfeitures relating to such contributions)
                            only to
                            the Eligible Participants employed by the Co-Sponsor
                            making such
                            contributions. If so elected, Employees of the Co-Sponsor
                            will not share
                            in an allocation of contributions (or forfeitures relating
                            to such
                            contributions) made by any other Related Employer (except
                            in such
                            individual's capacity as an Employee of that other Related
                            Employer).
                            Where contributions are allocated only to the Employees
                            of a contributing
                            Co-Sponsor, the Plan Administrator will maintain a separate
                            accounting of
                            an Employee's Account Balance attributable to the contributions
                            of a
                            particular Co-Sponsor. This separate accounting is necessary
                            only for
                            contributions that are not 100% vested, so that the allocation
                            of
                            forfeitures attributable to such contributions can be
                            allocated for the
                            benefit of the appropriate Employees. An election to
                            allocate
                            contributions and forfeitures only to the Eligible Participants
                            employed
                            by the Co-Sponsor making such contributions will preclude
                            the Plan from
                            satisfying the nondiscrimination safe harbor rules under
                            Treas. Reg.
                            ?1.401(a)(4)-2 and may require additional nondiscrimination
                            testing.
                            

                        

                

                 

                
                  	
                          21.4

                        	
                          Co-Sponsor
                            No Longer a Related Employer. If a Co-Sponsor becomes
                            a Former Related
                            Employer because of an acquisition or disposition of
                            stock or assets, a
                            merger, or similar transaction, the Co-Sponsor will cease
                            to participate
                            in the Plan as soon as administratively feasible. If
                            the transition rule
                            under Code ?410(b)(6)(C) applies, the Co-Sponsor will
                            cease to participate
                            in the Plan as soon as administratively feasible after
                            the end of the
                            transition period described in Code ?410(b)(6)(C). If
                            a Co-Sponsor ceases
                            to be a Related Employer under this Section 21.4, the
                            following procedures
                            may be followed to discontinue the Co-Sponsor's participation
                            in the Plan.
                            

                        

                

                 

                
                  	 	
                          (a)

                        	
                          Manner
                            of discontinuing participation. To document the cessation
                            of participation
                            by a Former Related Employer, the Former Related Employer
                            may discontinue
                            its participation as follows: (1) the Former Related
                            Employer adopts a
                            resolution that formally terminates active participation
                            in the Plan as of
                            a specified date, (2) the Employer that has executed
                            the Signature Page of
                            the Agreement reexecutes such page, indicating an amendment
                            by page
                            substitution through the deletion of the Co-Sponsor Adoption
                            Page executed
                            by the Former Related Employer, and (3) the Former Related
                            Employer
                            provides any notices to its Employees that are required
                            by law.
                            Discontinuance of participation means that no further
                            benefits accrue
                            after the effective date of such discontinuance with
                            respect to employment
                            with the Former Related Employer. The portion of the
                            Plan attributable to
                            the Former Related Employer may continue as a separate
                            plan, under which
                            benefits may continue to accrue, through the adoption
                            by the Former
                            Related Employer of a successor plan (which may be created
                            through the
                            execution of a separate Agreement by the Former Related
                            Employer) or by
                            spin-off of that portion of the Plan followed by a merger
                            or transfer into
                            another existing plan, as specified in a merger or transfer
                            agreement.
                            

                        

                

                
                  	 	
                          (b)

                        	
                          Multiple
                            employer plan. If, after a Co-Sponsor becomes a Former
                            Related Employer,
                            its Employees continue to accrue benefits under this
                            Plan, the Plan will
                            be treated as a multiple employer plan to the extent
                            required by law. So
                            long as the discontinuance procedures of this Section
                            are satisfied, such
                            treatment as a multiple employer plan will not affect
                            reliance on the
                            favorable IRS letter issued to the Prototype Sponsor
                            or any determination
                            letter issued on the Plan. 

                        

                

                
                  
                     

                  

                  
                    116

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	
                          21.5
                            

                        	
                          Special
                            rules for Standardized Agreements. As stated in Section
                            1.3(b) of this
                            BPD, under a Standardized Agreement each Related Employer
                            (who has
                            Employees who may be eligible to participate in the Plan)
                            is required to
                            execute a Co-Sponsor Adoption Page. If a Related Employer
                            fails to execute
                            a Co-Sponsor Adoption Page, the Plan will be treated
                            as an
                            individually-designed plan, except as provided in subsections
                            (a) and (b)
                            below. Nothing in this Plan shall be construed to treat
                            a Related Employer
                            as participating in the Plan in the absence of a Co-Sponsor
                            Adoption Page
                            executed by that Related Employer. 

                        

                

                 

                
                  	 	
                          (a)

                        	
                          New
                            Related Employer. If an organization becomes a New Related
                            Employer after
                            the Effective Date of the Agreement by reason of an acquisition
                            or
                            disposition of stock or assets, a merger, or similar
                            transaction, the New
                            Related Employer must execute a Co-Sponsor Page no later
                            than the end of
                            the transition period described in Code ?410(b)(6)(C).
                            Participation of
                            the New Related Employer must be effective no later than
                            the first day of
                            the Plan Year that begins after such transition period
                            ends. If the
                            transition period in Code ?410(b)(6)(C) is not applicable,
                            the effective
                            date of the New Related Employer's participation in the
                            Plan must be no
                            later than the date it became a Related Employer.
                            

                        

                

                
                  	 	
                          (b)

                        	
                          Former
                            Related Employer. If an organization ceases to be a Related
                            Employer
                            (Former Related Employer), the provisions of Section
                            21.4, relating to
                            discontinuance of participation, apply.

                        

                

                

                Under
                  the
                  Standardized Agreement, if the rules of subsections (a) or (b)
                  are followed, the
                  Employer may continue to rely on the favorable IRS letter issued
                  to the
                  Prototype Sponsor during any period in which a New Related Employer
                  is not
                  participating in the Plan or a Former Related Employer continues
                  to participate
                  in the Plan. If the rules of subsections (a) or (b) are not followed,
                  the Plan
                  is treated as an individually-designed plan for any period of such
                  noncompliance. 

                
                  
                     

                  

                  
                    117

                    
                      

                    

                  

                  
                     

                  

                

                

                ARTICLE
                  22 PLAN DEFINITIONS 

                This
                  Article contains definitions for common terms that are used throughout
                  the Plan.
                  All capitalized terms under the Plan are defined in this Article.
                  Where
                  applicable, this Article will refer to other Sections of the Plan
                  where the term
                  is defined.

                 

                
                  	
                          22.1

                        	
                          Account.
                            The separate Account maintained for each Participant
                            under the Plan. To
                            the extent applicable, a Participant may have any (or
                            all) of the
                            following separate sub-Accounts within his/her Account:
                            Employer
                            Contribution Account, Section 401(k) Deferral Account,
                            Employer Matching
                            Contribution Account, QMAC Account, QNEC Account, Employee
                            After-Tax
                            Contribution Account, Safe Harbor Matching Contribution
                            Account, Safe
                            Harbor Nonelective Contribution Account, Rollover Contribution
                            Account,
                            and Transfer Account. The Transfer Account also may have
                            any (or all) of
                            the sub-Accounts listed above. The Plan Administrator
                            may maintain other
                            sub-Accounts, if necessary, for proper administration
                            of the Plan.
                            

                        

                

                 

                
                  	
                          22.2

                        	
                          Account
                            Balance. A Participant's Account Balance is the total
                            value of all
                            Accounts (whether vested or not) maintained for the Participant.
                            A
                            Participant's vested Account Balance includes only those
                            amounts for which
                            the Participant has a vested interest in accordance with
                            the provisions
                            under Article 4 and Part 6 of the Agreement. A Participant's
                            Section
                            401(k) Deferral Account, QMAC Account, QNEC Account,
                            Employee After-Tax
                            Contribution Account, Safe Harbor Matching Contribution
                            Account, Safe
                            Harbor Nonelective Contribution Account, and Rollover
                            Contribution Account
                            are always 100% vested. 

                        

                

                 

                
                  	
                          22.3

                        	
                          Accrued
                            Benefit. If referred to in the context of a Defined Contribution
                            Plan, the
                            Accrued Benefit is the Account Balance. If referred to
                            in the context of a
                            Defined Benefit Plan, the Accrued Benefit is the benefit
                            accrued under the
                            benefit formula prescribed by the Defined Benefit Plan.
                            

                        

                

                 

                
                  	
                          22.4

                        	
                          ACP
                            -- Average Contribution Percentage. The average of the
                            contribution
                            percentages for the Highly Compensated Employee Group
                            and the Nonhighly
                            Compensated Employee Group, which are tested for nondiscrimination
                            under
                            the ACP Test. See Section 17.7(a). 

                        

                

                 

                
                  	
                          22.5

                        	
                          ACP
                            Test -- Actual Contribution Percentage Test. The special
                            nondiscrimination
                            test that applies to Employer Matching Contributions
                            and/or Employee
                            After-Tax Contributions under the Profit Sharing/401(k)
                            Agreement. See
                            Section 17.3. 

                        

                

                 

                
                  	
                          22.6

                        	
                          Actual
                            Hours Crediting Method. The Actual Hours Crediting Method
                            is a method for
                            counting service for purposes of Plan eligibility and
                            vesting. Under the
                            Actual Hours Crediting Method, an Employee is credited
                            with the actual
                            Hours of Service the Employee completes with the Employer
                            or the number of
                            Hours of Service for which the Employee is paid (or entitled
                            to payment).
                            

                        

                

                 

                
                  	
                          22.7

                        	
                          Adoption
                            Agreement. See the definition for Agreement.

                        

                

                 

                
                  	
                          22.8

                        	
                          ADP
                            -- Average Deferral Percentage. The average of the deferral
                            percentages
                            for the Highly Compensated Employee Group and the Nonhighly
                            Compensated
                            Employee Group, which are tested for nondiscrimination
                            under the ADP Test.
                            See Section 17.7(b). 

                        

                

                 

                
                  	
                          22.9

                        	
                          ADP
                            Test -- Actual Deferral Percentage Test. The special
                            nondiscrimination
                            test that applies to Section 401(k) Deferrals under the
                            Profit
                            Sharing/401(k) Agreement. See Section 17.2.

                        

                

                 

                
                  	
                          22.10

                        	
                          Agreement.
                            The Agreement (sometimes referred to as the "Adoption
                            Agreement") contains
                            the elective provisions under the Plan that an Employer
                            completes to
                            supplement or modify the provisions under the BPD. Each
                            Employer that
                            adopts this Plan must complete and execute the appropriate
                            Agreement. An
                            Employer may adopt more than one Agreement under this
                            Prototype Plan. Each
                            executed Agreement is treated as a separate Plan and
                            Trust. For example,
                            if an Employer executes two Profit Sharing/401(k) Agreements,
                            the Employer
                            is treated as maintaining two separate Plans under this
                            Prototype Plan
                            document. An Agreement is treated as a single Plan, even
                            if there is one
                            or more executed Co-Sponsor Adoption Pages associated
                            with the Agreement.
                            

                        

                

                 

                
                  	
                          22.11

                        	
                          Aggregate
                            Limit. The limit imposed under the Multiple Use Test
                            on amounts subject to
                            both the ADP Test and the ACP Test. See Section 17.4(a).
                            

                        

                

                 

                
                  	
                          22.12

                        	
                          Alternate
                            Payee. A person designated to receive all or a portion
                            of the
                            Participant's benefit pursuant to a QDRO. See Section
                            11.5.
                            

                        

                

                 

                
                  	
                          22.13

                        	
                          Anniversary
                            Year Method. A method for determining Eligibility Computation
                            Periods
                            after an Employee's initial Eligibility Computation Period.
                            See Section
                            1.4(c)(2) for more detailed discussion of the Anniversary
                            Year Method.
                            

                        

                

                 

                
                  
                     

                  

                  
                    118

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	
                          22.14

                        	
                          Anniversary
                            Years. An alternative period for measuring Vesting Computation
                            Periods.
                            See Section 4.4. 

                        

                

                 

                
                  	
                          22.15

                        	
                          Annual
                            Additions. The amounts taken into account under a Defined
                            Contribution
                            Plan for purposes of applying the limitation on allocations
                            under Code
                            ?415. See Section 7.4(a) for the definition of Annual
                            Additions.
                            

                        

                

                 

                
                  	
                          22.16

                        	
                          Annual
                            Additions Limitation. The limit on the amount of Annual
                            Additions a
                            Participant may receive under the Plan during a Limitation
                            Year. See
                            Article 7. 

                        

                

                 

                
                  	
                          22.17

                        	
                          Annuity
                            Starting Date. This Plan does not use the term Annuity
                            Starting Date. To
                            determine whether the notice and consent requirements
                            in Articles 8 and 9
                            are satisfied, the Distribution Commencement Date (see
                            Section 22.56) is
                            used, even for a distribution that is made in the form
                            of an annuity.
                            However, the payment made on the Distribution Commencement
                            Date under an
                            annuity form of payment may reflect annuity payments
                            that are calculated
                            with reference to an "annuity starting date" that occurs
                            prior to the
                            Distribution Commencement Date (e.g., the first day of
                            the month in which
                            the Distribution Commencement Date falls).

                        

                

                 

                
                  	
                          22.18

                        	
                          Applicable
                            Life Expectancy. The Life Expectancy used to determine
                            a Participant's
                            required minimum distribution under Article 10. See Section
                            10.3(d).
                            

                        

                

                 

                
                  	
                          22.19

                        	
                          Applicable
                            Percentage. The maximum percentage of Excess Compensation
                            that may be
                            allocated to Eligible Participants under the Permitted
                            Disparity Method.
                            See Article 2. 

                        

                

                 

                
                  	
                          22.20

                        	
                          Average
                            Compensation. The average of a Participant's annual Included
                            Compensation
                            during the Averaging Period used for target benefit plans.
                            

                        

                

                 

                
                  	
                          22.21

                        	
                          Averaging
                            Period. The period used for determining an Employee's
                            Average Compensation
                            for target benefit plans. 

                        

                

                 

                
                  	
                          22.22

                        	
                          Balance
                            Forward Method. A method for allocating net income or
                            loss to
                            Participants' Accounts based on the Account Balance as
                            of the most recent
                            Valuation Date under the Plan. See Section 13.4(a).
                            

                        

                

                 

                
                  	
                          22.23

                        	
                          Basic
                            Plan Document. See the definition for BPD.

                        

                

                 

                
                  	
                          22.24

                        	
                          Beneficiary.
                            A person designated by the Participant (or by the terms
                            of the Plan) to
                            receive a benefit under the Plan upon the death of the
                            Participant. See
                            Section 8.4(c) for the applicable rules for determining
                            a Participant's
                            Beneficiaries under the Plan. 

                        

                

                 

                
                  	
                          22.25

                        	
                          BPD.
                            The BPD (sometimes referred to as the "Basic Plan Document")
                            is the
                            portion of the Plan that contains the non-elective provisions.
                            The
                            provisions under the BPD may be supplemented or modified
                            by elections the
                            Employer makes under the Agreement or by separate governing
                            documents that
                            are expressly authorized by the BPD.

                        

                

                 

                
                  	
                          22.26

                        	
                          Break-in-Service
                            - Eligibility. Generally, an Employee incurs a Break-in-Service
                            for
                            eligibility purposes for each Eligibility Computation
                            Period during which
                            the Employee does not complete more than 500 Hours of
                            Service with the
                            Employer. However, if the Employer elects under Part
                            7 of the Agreement to
                            require less than 1,000 Hours of Service to earn a Year
                            of Service for
                            eligibility purposes, a Break in Service will occur for
                            any Eligibility
                            Computation Period during which the Employee does not
                            complete more than
                            one-half (1/2) of the Hours of Service required to earn
                            a Year of Service.
                            (See Section 1.6 for a discussion of the eligibility
                            Break-in-Service
                            rules. Also see Section 6.5(b) for rules applicable to
                            the determination
                            of a Break in Service when the Elapsed Time Method is
                            used.)
                            

                        

                

                 

                
                  	
                          22.27

                        	
                          Break-in-Service
                            - Vesting. Generally, an Employee incurs a Break-in-Service
                            for vesting
                            purposes for each Vesting Computation Period during which
                            the Employee
                            does not complete more than 500 Hours of Service with
                            the Employer.
                            However, if the Employer elects under Part 7 of the Agreement
                            to require
                            less than 1,000 Hours of Service to earn a Year of Service
                            for vesting
                            purposes, a Break in Service will occur for any Vesting
                            Computation Period
                            during which the Employee does not complete more than
                            one-half (1/2) of
                            the Hours of Service required to earn a Year of Service.
                            (See Section 4.6
                            for a discussion of the vesting Break-in-Service rules.
                            Also see Section
                            6.5(b) for rules applicable to the determination of a
                            Break in Service
                            when the Elapsed Time Method is used.)

                        

                

                 

                
                  	
                          22.28

                        	
                          Calendar
                            Year Election. A special election used for determining
                            the Lookback Year
                            in applying the Highly Compensated Employee test under
                            Section 22.99.
                            

                        

                

                 

                
                  	
                          22.29

                        	
                          Cash-Out
                            Distribution. A total distribution made to a partially
                            vested Participant
                            upon termination of participation under the Plan. See
                            Section 5.3(a) for
                            the rules regarding the forfeiture of nonvested benefits
                            upon a Cash-Out
                            Distribution from the Plan. 

                        

                

                 

                
                  
                     

                  

                  
                    119

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	
                          22.30

                        	
                          Code.
                            The Internal Revenue Code of 1986, as amended.

                        

                

                 

                
                  	
                          22.31

                        	
                          Code
                            ?415 Safe Harbor Compensation. An optional definition
                            of compensation used
                            to determine Total Compensation. This definition may
                            be selected under
                            Part 3, #9.c. of the Agreement. See Section 22.197(c)
                            for the definition
                            of Code ?415 Safe Harbor Compensation.

                        

                

                 

                
                  	
                          22.32

                        	
                          Compensation
                            Dollar Limitation. The maximum amount of compensation
                            that can be taken
                            into account for any Plan Year for purposes of determining
                            a Participant's
                            Included Compensation (see Section 22.102) or Testing
                            Compensation (see
                            Section 22.190). For Plan Years beginning on or after
                            January 1, 1994, the
                            Compensation Dollar Limitation is $150,000, as adjusted
                            for increases in
                            the cost-of-living in accordance with Code ?401(a)(17)(B).
                            

                        

                

                 

                In
                  determining the Compensation Dollar Limitation for any applicable
                  period for
                  which Included Compensation or Testing Compensation is being determined
                  (the
                  "determination period"), the cost-of-living adjustment in effect
                  for a calendar
                  year applies to any determination period beginning with or within
                  such calendar
                  year. If a determination period consists of fewer than 12 months,
                  the
                  Compensation Dollar Limitation for such period is an amount equal
                  to the
                  otherwise applicable Compensation Dollar Limitation multiplied
                  by a fraction,
                  the numerator of which is the number of months in the short determination
                  period, and the denominator of which is 12. A determination period
                  will not be
                  considered to be less than 12 months merely because compensation
                  is taken into
                  account only for the period the Employee is an Eligible Participant.
                  If Section
                  401(k) Deferrals, Employer Matching Contributions, or Employee
                  After-Tax
                  Contributions are separately determined for each pay period, no
                  proration of the
                  Compensation Dollar Limitation is required with respect to such
                  pay periods.

                 

                For
                  Plan
                  Years beginning on or after January 1, 1989, and before January
                  1, 1994, the
                  Compensation Dollar Limitation taken into account for determining
                  all benefits
                  provided under the Plan for any Plan Year shall not exceed $200,000.
                  This
                  limitation shall be adjusted by the Secretary at the same time
                  and in the same
                  manner as under Code ?415(d), except that the dollar increase in
                  effect on
                  January 1 of any calendar year is effective for Plan Years beginning
                  in such
                  calendar year and the first adjustment to the $200,000 limitation
                  is effective
                  on January 1, 1990. 

                 

                If
                  compensation for any prior determination period is taken into account
                  in
                  determining a Participant's allocations for the current Plan Year,
                  the
                  compensation for such prior determination period is subject to
                  the applicable
                  Compensation Dollar Limitation in effect for that prior period.
                  For this
                  purpose, in determining allocations in Plan Years beginning on
                  or after January
                  1, 1989, the Compensation Dollar Limitation in effect for determination
                  periods
                  beginning before that date is $200,000. In addition, in determining
                  allocations
                  in Plan Years beginning on or after January 1, 1994, the Compensation
                  Dollar
                  Limitation in effect for determination periods beginning before
                  that date is
                  $150,000. 

                 

                
                  	
                          22.33

                        	
                          Co-Sponsor.
                            A Related Employer that adopts this Plan by executing
                            the Co-Sponsor
                            Adoption Page under the Agreement. See Article 21 for
                            the rules applicable
                            to contributions and deductions for contributions made
                            by a Co-Sponsor.
                            

                        

                

                 

                
                  	
                          22.34

                        	
                          Co-Sponsor
                            Adoption Page. The execution page under the Agreement
                            that permits a
                            Related Employer to adopt this Plan as a Co-Sponsor.
                            See Article 21.
                            

                        

                

                 

                
                  	
                          22.35

                        	
                          Covered
                            Compensation. The average (without indexing) of the Taxable
                            Wage Bases in
                            effect for each calendar year during the 35-year period
                            ending with the
                            last day of the calendar year in which the Participant
                            attains (or will
                            attain) Social Security Retirement Age.

                        

                

                 

                
                  	
                          22.36

                        	
                          Cumulative
                            Disparity Limit. A limit on the amount of permitted disparity
                            that may be
                            provided under a target benefit plan.

                        

                

                 

                
                  	
                          22.37

                        	
                          Current
                            Year Testing Method. A method for applying the ADP Test
                            and/or the ACP
                            Test. See Section 17.2(a)(2) for a discussion of the
                            Current Year Testing
                            Method under the ADP Test and 17.3(a)(2) for a discussion
                            of the Current
                            Year Testing Method under the ACP Test.

                        

                

                 

                
                  	
                          22.38

                        	
                          Custodian.
                            An organization that has custody of all or any portion
                            of the Plan assets.
                            See Section 12.10. 

                        

                

                 

                
                  	
                          22.39

                        	
                          Davis-Bacon
                            Act Service. A Participant's service used to apply the
                            Davis-Bacon
                            Contribution Formula under Part 4 of the Nonstandardized
                            Agreement [Part
                            4C of the Nonstandardized Profit Sharing/401(k) Agreement].
                            For this
                            purpose, Davis-Bacon Act Service is any service performed
                            by an Employee
                            under a public contract subject to the Davis-Bacon Act
                            or to any other
                            federal, state or municipal prevailing wage law. See
                            Section 2.2(a)(1).
                            

                        

                

                 

                
                  
                     

                  

                  
                    120

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	
                          22.40

                        	
                          Davis-Bacon
                            Contribution Formula. The Employer may elect under Part
                            4 of the
                            Nonstandardized Agreement [Part 4C of the Nonstandardized
                            Profit
                            Sharing/401(k) Agreement] to provide an Employer Contribution
                            for each
                            Eligible Participant who performs Davis-Bacon Act Service.
                            (See Section
                            2.2(a)(1) (profit sharing plan and 401(k) plan) for special
                            rules
                            regarding the application of the Davis-Bacon Contribution
                            Formula.)
                            

                        

                

                 

                
                  	
                          22.41

                        	
                          Defined
                            Benefit Plan. A plan under which a Participant's benefit
                            is based solely
                            on the Plan's benefit formula without the establishment
                            of separate
                            Accounts for Participants. 

                        

                

                 

                
                  	
                          22.42

                        	
                          Defined
                            Benefit Plan Fraction. A component of the combined limitation
                            test under
                            Code ?415(e) for Employers that maintain or ever maintained
                            both a Defined
                            Contribution and a Defined Benefit Plan. See Section
                            7.5 (b)(1).
                            

                        

                

                 

                
                  	
                          22.43

                        	
                          Defined
                            Contribution Plan. A plan that provides for individual
                            Accounts for each
                            Participant to which all contributions, forfeitures,
                            income, expenses,
                            gains and losses under the Plan are credited or deducted.
                            A Participant's
                            benefit under a Defined Contribution Plan is based solely
                            on the fair
                            market value of his/her vested Account Balance.

                        

                

                 

                
                  	
                          22.44

                        	
                          Defined
                            Contribution Plan Dollar Limitation. The maximum dollar
                            amount of Annual
                            Additions an Employee may receive under the Plan. See
                            Section 7.4(b).
                            

                        

                

                 

                
                  	
                          22.45

                        	
                          Defined
                            Contribution Plan Fraction. A component of the combined
                            limitation test
                            under Code ?415(e) for Employers that maintain or ever
                            maintained both a
                            Defined Contribution and a Defined Benefit Plan. See
                            Section 7.5(b)(2).
                            

                        

                

                 

                
                  	
                          22.46

                        	
                          Designated
                            Beneficiary. A Beneficiary who is designated by the Participant
                            (or by the
                            terms of the Plan) and whose Life Expectancy is taken
                            into account in
                            determining minimum distributions under Code ?401(a)(9).
                            See Article 10.
                            

                        

                

                 

                
                  	
                          22.47

                        	
                          Determination
                            Date. The date as of which the Plan is tested to determine
                            whether it is a
                            Top-Heavy Plan. See Section 16.3(a).

                        

                

                 

                
                  	
                          22.48

                        	
                          Determination
                            Period. The period during which contributions to the
                            Plan are tested to
                            determine if the Plan is a Top-Heavy Plan. See Section
                            16.3(b).
                            

                        

                

                 

                
                  	
                          22.49

                        	
                          Determination
                            Year. The Plan Year for which an Employee's status as
                            a Highly Compensated
                            Employee is being determined. See Section 22.99(b)(1).
                            

                        

                

                 

                
                  	
                          22.50

                        	
                          Directed
                            Account. The Plan assets under a Trust which are held
                            for the benefit of a
                            specific Participant. See Section 13.4(b).

                        

                

                 

                
                  	
                          22.51

                        	
                          Directed
                            Trustee. A Trustee is a Directed Trustee to the extent
                            that the Trustee's
                            investment powers are subject to the direction of another
                            person. See
                            Section 12.2(b). 

                        

                

                 

                
                  	
                          22.52

                        	
                          Direct
                            Rollover. A rollover, at the Participant's direction,
                            of all or a portion
                            of the Participant's vested Account Balance directly
                            to an Eligible
                            Retirement Plan. See Section 8.8. 

                        

                

                 

                
                  	
                          22.53

                        	
                          Disabled.
                            Except as modified under Part 13, #55 of the Agreement
                            [Part 13, #73 of
                            the Profit Sharing/401(k) Agreement], an individual is
                            considered Disabled
                            for purposes of applying the provisions of this Plan
                            if the individual is
                            unable to engage in any substantial gainful activity
                            by reason of a
                            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 12 months. The permanence
                            and degree of
                            such impairment shall be supported by medical evidence.
                            

                        

                

                 

                
                  	
                          22.54

                        	
                          Discretionary
                            Trustee. A Trustee is a Discretionary Trustee to the
                            extent the Trustee
                            has exclusive authority and discretion to invest, manage
                            or control the
                            Plan assets without direction from any other person.
                            See Section 12.2(a).
                            

                        

                

                 

                
                  	
                          22.55

                        	
                          Distribution
                            Calendar Year. A calendar year for which a minimum distribution
                            is
                            required. See Section 10.3(f). 

                        

                

                 

                
                  	
                          22.56

                        	
                          Distribution
                            Commencement Date. The date an Employee commences distribution
                            from the
                            Plan. If a Participant commences distribution with respect
                            to a portion of
                            his/her Account Balance, a separate Distribution Commencement
                            Date applies
                            to any subsequent distribution. If distribution is made
                            in the form of an
                            annuity, the Distribution Commencement Date may be treated
                            as the first
                            day of the first period for which annuity payments are
                            made.
                            

                        

                

                 

                
                  
                     

                  

                  
                    121

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	
                          22.57

                        	
                          Early
                            Retirement Age. The age and/or Years of Service requirement
                            prescribed by
                            Part 5, #17 of the Agreement [Part 5, #35 of the Profit
                            Sharing/401(k)
                            Agreement]. Early Retirement Age may be used to determine
                            distribution
                            rights and/or vesting rights. The Plan is not required
                            to have an Early
                            Retirement Age. 

                        

                

                 

                
                  	
                          22.58

                        	
                          Earned
                            Income. Earned Income is the net earnings from self-employment
                            in the
                            trade or business with respect to which the Plan is established,
                            and for
                            which 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 ?404. Net earnings
                            shall be determined
                            after the deduction allowed to the taxpayer by Code ?164(f).
                            If Included
                            Compensation is defined to exclude any items of Compensation
                            (other than
                            Elective Deferrals), then for purposes of determining
                            the Included
                            Compensation of a Self-Employed Individual, Earned Income
                            shall be
                            adjusted by multiplying Earned Income by the percentage
                            of Total
                            Compensation that is included for the Eligible Participants
                            who are
                            Nonhighly Compensated Employees. The percentage is determined
                            by
                            calculating the percentage of each Nonhighly Compensated
                            Eligible
                            Participant's Total Compensation that is included in
                            the definition of
                            Included Compensation and averaging those percentages.
                            

                        

                

                 

                
                  	
                          22.59

                        	
                          Effective
                            Date. The date this Plan, including any restatement or
                            amendment of this
                            Plan, is effective. Where the Plan is restated or amended,
                            a reference to
                            Effective Date is the effective date of the restatement
                            or amendment,
                            except where the context indicates a reference to an
                            earlier Effective
                            Date. If this Plan is retroactively effective, the provisions
                            of this Plan
                            generally control. However, if the provisions of this
                            Plan are different
                            from the provisions of the Employer's prior plan and,
                            after the
                            retroactive Effective Date of this Plan, the Employer
                            operated in
                            compliance with the provisions of the prior plan, the
                            provisions of such
                            prior plan are incorporated into this Plan for purposes
                            of determining
                            whether the Employer operated the Plan in compliance
                            with its terms,
                            provided operation in compliance with the terms of the
                            prior plan do not
                            violate any qualification requirements under the Code,
                            regulations, or
                            other IRS guidance. 

                        

                

                 

                The
                  Employer may designate special effective dates for individual provisions
                  under
                  the Plan where provided in the Agreement or under Appendix A of
                  the Agreement.
                  If one or more qualified retirement plans have been merged into
                  this Plan, the
                  provisions of the merging plan(s) will remain in full force and
                  effect until the
                  Effective Date of the plan merger(s), unless provided otherwise
                  under Appendix
                  A-13 of the Agreement. See Section 20.1 for special effective date
                  provisions
                  relating to the changes required under the GUST Legislation. 

                 

                
                  	
                          22.60

                        	
                          Elapsed
                            Time Method. The Elapsed Time Method is a special method
                            for crediting
                            service for eligibility, vesting or for applying the
                            allocation conditions
                            under Part 4 of the Agreement. To apply the Elapsed Time
                            Method for
                            eligibility or vesting, the Employer must elect the Elapsed
                            Time Method
                            under Part 7 of the Agreement. To apply the Elapsed Time
                            Method to
                            determine an Employee's eligibility for an allocation
                            under the Plan, the
                            Employer must elect the Elapsed Time Method under Part
                            4, #15.e. of the
                            Nonstandardized Agreement [Part 4B, #19.e. and/or Part
                            4C, #24.e. of the
                            Nonstandardized Profit Sharing/401(k) Agreement]. (See
                            Section 6.5(b) for
                            more information on the Elapsed Time Method of crediting
                            service for
                            eligibility and vesting and Section 2.6(c) for information
                            on the Elapsed
                            Time Method for allocation conditions.)

                        

                

                 

                
                  	
                          22.61

                        	
                          Elective
                            Deferrals. Section 401(k) Deferrals, salary reduction
                            contributions to a
                            SEP described in Code ??408(k)(6) and 402(h)(1)(B) (sometimes
                            referred to
                            as a SARSEP), contributions made pursuant to a Salary
                            Reduction Agreement
                            to a contract, custodial account or other arrangement
                            described in Code
                            ?403(b), and elective contributions made to a SIMPLE-IRA
                            plan, as
                            described in Code ?408(p). Elective Deferrals shall not
                            include any
                            amounts properly distributed as an Excess Amount under
                            ?415 of the Code.
                            

                        

                

                 

                
                  	
                          22.62

                        	
                          Eligibility
                            Computation Period. The 12-consecutive month period used
                            for measuring
                            whether an Employee completes a Year of Service for eligibility
                            purposes.
                            An Employee's initial Eligibility Computation Period
                            always begins on the
                            Employee's Employment Commencement Date. Subsequent Eligibility
                            Computation Periods are measured under the Shift-to-Plan-Year
                            Method or
                            the Anniversary Year Method. See Section 1.4(c).
                            

                        

                

                 

                
                  	
                          22.63

                        	
                          Eligible
                            Participant. Except as provided under Part 1, #6 of the
                            Agreement, an
                            Employee (other than an Excluded Employee) becomes an
                            Eligible Participant
                            on the appropriate Entry Date (as selected under Part
                            2 of the Agreement)
                            following satisfaction of the Plan's minimum age and
                            service conditions
                            (as designated in Part 1 of the Agreement). See Article
                            1 for the rules
                            regarding participation under the Plan.

                        

                

                 

                For
                  purposes of the Profit Sharing/401(k) Agreement, an Eligible Participant
                  is any
                  Employee (other than an Excluded Employee) who has satisfied the
                  Plan's minimum
                  age and service conditions designated in Part 1 of the Agreement
                  with respect to
                  a particular contribution. With respect to Section 401(k) Deferrals
                  or Employee
                  After-Tax Contributions, an Employee who has satisfied the eligibility
                  conditions under Part 1 of the Agreement for making Section 401(k)
                  Deferrals or
                  Employee After-Tax Contributions is an Eligible Participant with
                  respect to such
                  contributions, even if the Employee chooses not to actually make
                  any such

                 

                
                  
                     

                  

                  
                    122

                    
                      

                    

                  

                  
                     

                  

                

                

                contributions.
                  With respect to Employer Matching Contributions, an Employee who
                  has satisfied
                  the eligibility conditions under Part 1 of the Agreement for receiving
                  such
                  contributions is an Eligible Participant with respect to such contributions,
                  even if the Employee does not receive an Employer Matching Contribution
                  (including forfeitures) because of the Employee's failure to make
                  Section 401(k)
                  Deferrals or Employee After-Tax Contributions, as applicable. 

                 

                
                  	
                          22.64

                        	
                          Eligible
                            Rollover Distribution. An amount distributed from the
                            Plan that is
                            eligible for rollover to an Eligible Retirement Plan.
                            See Section 8.8(a).
                            

                        

                

                 

                
                  	
                          22.65

                        	
                          Eligible
                            Retirement Plan. A qualified retirement plan or IRA that
                            may receive a
                            rollover contribution. See Section 8.8(b).

                        

                

                 

                
                  	
                          22.66

                        	
                          Employee.
                            An Employee is any individual employed by the Employer
                            (including any
                            Related Employers). An independent contractor is not
                            an Employee. An
                            Employee is not eligible to participate under the Plan
                            if the individual
                            is an Excluded Employee under Section 1.2. (See Section
                            1.3 for rules
                            regarding coverage of Employees of Related Employers.)
                            For purposes of
                            applying the provisions under this Plan, a Self-Employed
                            Individual
                            (including a partner in a partnership) is treated as
                            an Employee. A Leased
                            Employee is also treated as an Employee of the recipient
                            organization, as
                            provided in Section 1.2(b). 

                        

                

                 

                
                  	
                          22.67

                        	
                          Employee
                            After-Tax Contribution Account. The portion of the Participant's
                            Account
                            attributable to Employee After-Tax Contributions.
                            

                        

                

                 

                
                  	
                          22.68

                        	
                          Employee
                            After-Tax Contributions. Employee After-Tax Contributions
                            are
                            contributions made to the Plan by or on behalf of a Participant
                            that is
                            included in the Participant's gross income in the year
                            in which made and
                            that is maintained under a separate Employee After-Tax
                            Contribution
                            Account to which earnings and losses are allocated. Employee
                            After-Tax
                            Contributions may only be made under the Nonstandardized
                            Profit
                            Sharing/401(k) Agreement. See Section 3.1.

                        

                

                 

                
                  	
                          22.69

                        	
                          Employer.
                            Except as otherwise provided, Employer means the Employer
                            (including a
                            Co-Sponsor) that adopts this Plan and any Related Employer.
                            (See Section
                            1.3 for rules regarding coverage of Employees of Related
                            Employers. Also
                            see Section 11.8 for operating rules when the Employer
                            is a member of a
                            Related Employer group, and Article 21 for rules that
                            apply to Related
                            Employers that execute a Co-Sponsor Adoption Page under
                            the Agreement.)
                            

                        

                

                 

                
                  	
                          22.70

                        	
                          Employer
                            Contribution Account. If this Plan is a profit sharing
                            plan (other than a
                            profit sharing plan or a 401(k) plan under the Profit
                            Sharing/401(k)
                            Agreement), the Employer Contribution Account is the
                            portion of the
                            Participant's Account attributable to contributions made
                            by the Employer.
                            If this is a profit sharing plan or a 401(k) plan under
                            the Profit
                            Sharing/401(k) Agreement, the Employer Contribution Account
                            is the portion
                            of the Participant's Account attributable to Employer
                            Nonelective
                            Contributions, other than QNECs or Safe Harbor Nonelective
                            Contributions.
                            

                        

                

                 

                
                  	
                          22.71

                        	
                          Employer
                            Contributions. If this Plan is a profit sharing plan
                            (other than a profit
                            sharing plan or a 401(k) plan under the Profit Sharing/401(k)
                            Agreement),
                            Employer Contributions are any contributions the Employer
                            makes pursuant
                            to Part 4 of the Agreement. If this Plan is a profit
                            sharing plan or a
                            401(k) plan under the Profit Sharing/401(k) Agreement,
                            Employer
                            Contributions include Employer Nonelective Contributions
                            and Employer
                            Matching Contributions, including QNECs, QMACs and Safe
                            Harbor
                            Contributions that the Employer makes under the Plan.
                            Employer
                            Contributions also include any Section 401(k) Deferrals
                            an Employee makes
                            under the Plan, unless the Plan expressly provides for
                            different treatment
                            of Section 401(k) Deferrals. 

                        

                

                 

                
                  	
                          22.72

                        	
                          Employer
                            Matching Contribution Account. The portion of the Participant's
                            Account
                            attributable to Employer Matching Contributions, other
                            than QMACs or Safe
                            Harbor Matching Contributions. 

                        

                

                 

                
                  	
                          22.73

                        	
                          Employer
                            Matching Contributions. Employer Matching Contributions
                            are contributions
                            made by the Employer on behalf of a Participant on account
                            of Section
                            401(k) Deferrals or Employee After-Tax Contributions
                            made by such
                            Participant, as designated under Parts 4B(b) of the Profit
                            Sharing/401(k)
                            Agreement. Employer Matching Contributions may only be
                            made under the
                            Profit Sharing/401(k) Agreement. Employer Matching Contributions
                            also
                            include any QMACs the Employer makes pursuant to Part
                            4B, #18 of the
                            Profit Sharing/401(k) Agreement and any Safe Harbor Matching
                            Contributions
                            the Employer makes pursuant to Part 4E of the Profit
                            Sharing/401(k)
                            Agreement. See Section 2.3(b). 

                        

                

                 

                
                  	
                          22.74

                        	
                          Employer
                            Nonelective Contributions. Employer Nonelective Contributions
                            are
                            contributions made by the Employer on behalf of Eligible
                            Participants
                            under the profit sharing plan or the 401(k) plan, as
                            designated under Part
                            4C of the Profit Sharing/401(k) Agreement. Employer Nonelective
                            Contributions also include any QNECs the Employer makes
                            pursuant to Part
                            4C, #22 of the Profit Sharing/401(k) Agreement and any
                            Safe Harbor
                            Nonelective Contributions the Employer makes pursuant
                            to Part 4E of the
                            Profit Sharing/401(k) Agreement. See Section 2.3(d).
                            

                        

                

                 

                
                  
                     

                  

                  
                    123

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	
                          22.75

                        	
                          Employment
                            Commencement Date. The date the Employee first performs
                            an Hour of Service
                            for the Employer. For purposes of applying the Elapsed
                            Time rules under
                            Section 6.5(b), an Hour of Service is limited to an Hour
                            of Service as
                            described in Section 22.101(a). 

                        

                

                 

                
                  	
                          22.76

                        	
                          Employment
                            Period. The period as defined under a target benefit
                            plan used to
                            determine an Employee's Average Compensation.

                        

                

                 

                
                  	
                          22.77

                        	
                          Entry
                            Date. The date on which an Employee becomes an Eligible
                            Participant upon
                            satisfying the Plan's minimum age and service conditions.
                            See Section 1.5.
                            

                        

                

                 

                
                  	
                          22.78

                        	
                          Equivalency
                            Method. An alternative method for crediting Hours of
                            Service for purposes
                            of eligibility and vesting. To apply, the Employer must
                            elect the
                            Equivalency Method under Part 7 of the Agreement. See
                            Section 6.5(a) for a
                            more detailed discussion of the Equivalency Method.
                            

                        

                

                 

                
                  	
                          22.79

                        	
                          ERISA.
                            The Employee Retirement Income Security Act of 1974,
                            as amended.
                            

                        

                

                 

                
                  	
                          22.80

                        	
                          Excess
                            Aggregate Contributions. Amounts which are distributed
                            to correct the ACP
                            Test. See Section 17.7(c). 

                        

                

                 

                
                  	
                          22.81

                        	
                          Excess
                            Amount. Amounts which exceed the Annual Additions Limitation.
                            See Section
                            7.4(c). 

                        

                

                 

                
                  	
                          22.82

                        	
                          Excess
                            Compensation. The amount of Included Compensation which
                            exceeds the
                            Integration Level. Excess Compensation is used for purposes
                            of applying
                            the Permitted Disparity allocation formula under the
                            profit sharing or
                            Profit Sharing/401(k) plan Agreement (see Section 2.2(b)(2))
                            or under a
                            money purchase plan or for applying the Integration Formulas
                            under a
                            target benefit plan. 

                        

                

                 

                
                  	
                          22.83

                        	
                          Excess
                            Contributions. Amounts which are distributed to correct
                            the ADP Test. See
                            Section 17.7(d). 

                        

                

                 

                
                  	
                          22.84

                        	
                          Excess
                            Deferrals. Elective Deferrals that are includible in
                            a Participant's gross
                            income because they exceed the dollar limitation under
                            Code ?402(g).
                            Excess Deferrals made to this Plan shall be treated as
                            Annual Additions
                            under the Plan, unless such amounts are distributed no
                            later than the
                            first April 15 following the close of the Participant's
                            taxable year for
                            which the Excess Deferrals are made. See Section
                            

                        

                

                17.1.
                  

                 

                
                  	
                          22.85

                        	
                          Excluded
                            Employee. An Employee who is excluded under Part 1, #4
                            of the Agreement.
                            See Section 1.2. 

                        

                

                 

                
                  	
                          22.86

                        	
                          Fail-Safe
                            Coverage Provision. A correction provision that permits
                            the Plan to
                            automatically correct a coverage violation resulting
                            from the application
                            of a last day of employment or Hours of Service allocation
                            condition. See
                            Section 2.7. 

                        

                

                 

                
                  	
                          22.87

                        	
                          Favorable
                            IRS Letter. A notification letter or opinion letter issued
                            by the IRS to a
                            Prototype Sponsor as to the qualified status of a Prototype
                            Plan. A
                            separate Favorable IRS Letter is issued with respect
                            to each Agreement
                            offered under the Prototype Plan. If the term is used
                            to refer to a letter
                            issued to an Employer with respect to its adoption of
                            this Prototype Plan,
                            such letter is a determination letter issued by the IRS.
                            

                        

                

                 

                
                  	
                          22.88

                        	
                          Five-Percent
                            Owner. An individual who owns (or is considered as owning
                            within the
                            meaning of Code ?318) more than 5 percent of the outstanding
                            stock of the
                            Employer or stock possessing more than 5 percent of the
                            total combined
                            voting power of all stock of the Employer. If the Employer
                            is not a
                            corporation, a Five-Percent Owner is an individual who
                            owns more than 5
                            percent of the capital or profits interest of the Employer.
                            

                        

                

                 

                
                  	
                          22.89

                        	
                          Five-Year
                            Forfeiture Break in Service. A Break in Service rule
                            under which a
                            Participant's nonvested benefit may be forfeited. See
                            Section 4.6(b).
                            

                        

                

                 

                
                  	
                          22.90

                        	
                          Flat
                            Benefit. A Nonintegrated Benefit Formula under a target
                            benefit plan that
                            provides for a Stated Benefit equal to a specified percentage
                            of Average
                            Compensation. 

                        

                

                 

                
                  	
                          22.91

                        	
                          Flat
                            Excess Benefit. An Integrated Benefit Formula under a
                            target benefit plan
                            that provides for a Stated Benefit equal to a specified
                            percentage of
                            Average Compensation plus a specified percentage of Excess
                            Compensation.
                            

                        

                

                 

                
                  	
                          22.92

                        	
                          Flat
                            Offset Benefit. An Integrated Benefit Formula under a
                            target benefit plan
                            that provides for a Stated Benefit equal to a specified
                            percentage of
                            Average Compensation which is offset by a specified percentage
                            of Offset
                            Compensation. 

                        

                

                 

                
                  
                     

                  

                  
                    124

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	
                          22.93

                        	
                          Former
                            Related Employer. A Related Employer (as defined in Section
                            22.164) that
                            ceases to be a Related Employer because of an acquisition
                            or disposition
                            of stock or assets, a merger, or similar transaction.
                            See Section 21.4 for
                            the effect when a Co-Sponsor becomes a Former Related
                            Employer.
                            

                        

                

                 

                
                  	
                          22.94

                        	
                          Four-Step
                            Formula. A method for allocating certain Employer Contributions
                            under the
                            Permitted Disparity Method. See Section 2.2(b)(2)(ii).
                            

                        

                

                 

                
                  	
                          22.95

                        	
                          General
                            Trust Account. The Plan assets under a Trust which are
                            held for the
                            benefit of all Plan Participants as a pooled investment.
                            See Section
                            13.4(a). 

                        

                

                 

                
                  	
                          22.96

                        	
                          GUST
                            Legislation. GUST Legislation refers to the Uruguay Round
                            Agreements Act
                            (GATT), the Uniformed Services Employment and Reemployment
                            Rights Act of
                            1994 (USERRA) the Small Business Job Protection Act of
                            1996 (SBJPA), the
                            Taxpayer Relief Act of 1997 (TRA '97), and the Internal
                            Revenue Service
                            Restructuring and Reform Act of 1998. See Article 20
                            for special rules for
                            demonstrating compliance with the qualification changes
                            under the GUST
                            Legislation. 

                        

                

                 

                
                  	
                          22.97

                        	
                          Hardship.
                            A heavy and immediate financial need which meets the
                            requirements of
                            Section 8.6. 

                        

                

                 

                
                  	
                          22.98

                        	
                          Highest
                            Average Compensation. A term used to apply the combined
                            plan limit under
                            Code ?415(e). See Section 7.5(b)(3).

                        

                

                 

                
                  	
                          22.99

                        	
                          Highly
                            Compensated Employee. The definition of Highly Compensated
                            Employee under
                            this Section is effective for Plan Years beginning after
                            December 31,
                            1996. For Plan Years beginning before January 1, 1997,
                            Highly Compensated
                            Employees are determined under Code ?414(q) as in effect
                            at that time.
                            

                        

                

                 

                
                  	 	
                          (a)

                        	
                          Definition.
                            An Employee is a Highly Compensated Employee for a Plan
                            Year if he/she:
                            

                        

                

                
                  	 	
                          (1)

                        	
                          is
                            a Five-Percent Owner (as defined in Section 22.88) at
                            any time during the
                            Determination Year or the Lookback Year; or

                        

                

                
                  	 	
                          (2)

                        	
                          has
                            Total Compensation from the Employer for the Lookback
                            Year in excess of
                            $80,000 (as adjusted) and, if elected under Part 13,
                            #50.a. of the
                            Agreement [Part 13, #68.a. of the Profit Sharing/401(k)
                            Agreement], is in
                            the Top-Paid Group for the Lookback Year. If the Employer
                            does not
                            specifically elect to apply the Top-Paid Group Test,
                            the Highly
                            Compensated Employee definition will be applied without
                            regard to whether
                            an Employee is in the Top-Paid Group. The $80,000 amount
                            is adjusted at
                            the same time and in the same manner as under Code ?415(d),
                            except that
                            the base period is the calendar quarter ending September
                            30, 1996.
                            

                        

                

                
                  	 	
                          (b)

                        	
                          Other
                            Definitions. The following definitions apply for purposes
                            of determining
                            Highly Compensated Employee status under this Section
                            22.99.
                            

                        

                

                
                  	 	
                          (1)

                        	
                          Determination
                            Year. The Determination Year is the Plan Year for which
                            the Highly
                            Compensated Employee determination is being made.
                            

                        

                

                
                  	 	
                          (2)

                        	
                          Lookback
                            Year. Unless the Calendar Year Election (or Old-Law Calendar
                            Year
                            Election) applies, the Lookback Year is the 12-month
                            period immediately
                            preceding the Determination Year. 

                        

                

                
                  	 	
                          (3)

                        	
                          Total
                            Compensation. Total Compensation as defined under Section
                            22.197.
                            

                        

                

                
                  	 	
                          (4)

                        	
                          Top-Paid
                            Group. An Employee is in the Top-Paid Group for purposes
                            of applying the
                            Top-Paid Group Test if the Employee is one of the top
                            20% of Employees
                            ranked by Total Compensation. In determining the Top-Paid
                            Group, any
                            reasonable method of rounding or tie-breaking is permitted.
                            For purposes
                            of determining the number of Employees in the Top-Paid
                            Group for any year,
                            Employees described in Code ?414(q)(5) or applicable
                            regulations may be
                            excluded. 

                        

                

                
                  	 	
                          (5)

                        	
                          Calendar
                            Year Election. If the Plan Year elected under the Agreement
                            is not the
                            calendar year, for purposes of applying the Highly Compensated
                            Employee
                            test under subsection (a)(2) above, the Employer may
                            elect under Part 13,
                            #50.b. of the Agreement [Part 13, #68.b. of the Profit
                            Sharing/401(k)
                            Agreement] to substitute for the Lookback Year the calendar
                            year that
                            begins in the Lookback Year. The Calendar Year Election
                            does not apply for
                            purposes of applying the Five-Percent Owner test under
                            subsection (a)(1)
                            above. If the Employer does not specifically elect to
                            apply the Calendar
                            Year Election, the 

                        

                

                
                  
                     

                  

                  
                    125

                    
                      

                    

                  

                  
                     

                  

                

                

                Calendar
                  Year Election does not apply. The Calendar Year Election should
                  not be selected
                  if the Plan is using a calendar Plan Year. 

                 

                
                  	 	
                          (6)

                        	
                          Old-Law
                            Calendar Year Election. A special election available
                            under section
                            1.414(q)-1T of the temporary Income Tax Regulations and
                            provided for in
                            Notice 97-45 for the Plan Year beginning in 1997 which
                            permitted the
                            Employer to substitute the calendar year beginning with
                            or within the Plan
                            Year for the Lookback Year in applying subsections (a)(1)
                            and (a)(2)
                            above. If the 1997 Plan Year was a calendar year, the
                            effect of the
                            Old-Law Calendar Year Election was to treat the Determination
                            Year and the
                            Lookback Year as the same 12-month period. The Employer
                            may elect to apply
                            the Old-Law Calendar Year Election under Appendix B-1.c.
                            of the Agreement.
                            See Section 20.2(c). 

                        

                

                
                  	 	
                          (7)

                        	
                          Application
                            of Highly Compensated Employee definition. In determining
                            whether an
                            Employee is a Highly Compensated Employee for years beginning
                            in 1997, the
                            amendments to Code ?414(q) as described above are treated
                            as having been
                            in effect for years beginning in 1996. In determining
                            an Employee's status
                            as a highly compensated former employee, the rules for
                            the applicable
                            Determination Year apply in accordance with section 1.414(q)-1T,
                            A-4 of
                            the temporary Income Tax Regulations and Notice 97-45.
                            

                        

                

                
                  	
                          22.100

                        	
                          Highly
                            Compensated Employee Group. The group of Highly Compensated
                            Employees who
                            are included in the ADP Test and/or the ACP Test. See
                            Section 17.7(e).
                            

                        

                

                 

                
                  	
                          22.101

                        	
                          Hour
                            of Service. Each Employee will receive credit for each
                            Hour of Service as
                            defined in this Section 

                        

                

                22.101.
                  An Employee will not receive credit for the same Hour of Service
                  under more than
                  one category listed below. 

                 

                
                  	 	
                          (a)

                        	
                          Performance
                            of duties. Hours of Service include each hour for which
                            an Employee is
                            paid, or entitled to payment, for the performance of
                            duties for the
                            Employer. These hours will be credited to the Employee
                            for the computation
                            period in which the duties are performed.

                        

                

                
                  	 	
                          (b)

                        	
                          Nonperformance
                            of duties. Hours of Service include each hour for which
                            an Employee is
                            paid, or entitled to payment, by the Employer on account
                            of a period of
                            time during which no duties are performed (irrespective
                            of whether the
                            employment relationship has terminated) due to vacation,
                            holiday, illness,
                            incapacity (including disability), layoff, jury duty,
                            military duty or
                            leave of absence. No more than 501 hours of service will
                            be credited under
                            this paragraph for any single continuous period (whether
                            or not such
                            period occurs in a single computation period). Hours
                            under this paragraph
                            will be calculated and credited pursuant to ?2530.200b-2
                            of the Department
                            of Labor Regulations which is incorporated herein by
                            this reference.
                            

                        

                

                
                  	 	
                          (c)

                        	
                          Back
                            pay award. Hours of Service include each hour for which
                            back pay,
                            irrespective of mitigation of damages, is either awarded
                            or agreed to by
                            the Employer. The same Hours of Service will not be credited
                            both under
                            subsection (a) or subsection (b), as the case may be,
                            and under this
                            subsection (c). 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. 

                        

                

                
                  	 	
                          (d)

                        	
                          Related
                            Employers/Leased Employees. For purposes of crediting
                            Hours of Service,
                            all Related Employers are treated as a single Employer.
                            Hours of Service
                            will be credited for employment with any Related Employer.
                            Hours of
                            Service also include hours credited as a Leased Employee
                            for a recipient
                            organization. 

                        

                

                
                  	 	
                          (e)

                        	
                          Maternity/paternity
                            leave. Solely for purposes of determining whether a Break
                            in Service has
                            occurred in a computation period, an individual who is
                            absent from work
                            for maternity or paternity reasons will receive credit
                            for the Hours of
                            Service which would otherwise have been credited to such
                            individual but
                            for such absence, or in any case in which such hours
                            cannot be determined,
                            8 Hours of Service per day of such absence. For purposes
                            of this
                            paragraph, an absence from work for maternity or paternity
                            reasons means
                            an absence (1) by reason of the pregnancy of the individual,
                            (2) by reason
                            of a birth of a child of the individual, (3) by reason
                            of the placement of
                            a child with the individual in connection with the adoption
                            of such child
                            by such individual, or (4) for purposes of caring for
                            such child for a
                            period beginning immediately following such birth or
                            placement. The Hours
                            of Service credited under this paragraph will be credited
                            (1) in the
                            computation period in which the absence begins if the
                            crediting is
                            necessary to prevent a Break in Service in that period,
                            or (2) in all
                            other cases, in the following computation period.
                            

                        

                

                
                  	
                          22.102

                        	
                          Included
                            Compensation. Included Compensation is Total Compensation,
                            as modified
                            under Part 3, #10 of the Agreement, used to determine
                            allocations of
                            contributions and forfeitures. 

                        

                

                 

                
                  
                     

                  

                  
                    126

                    
                      

                    

                  

                  
                     

                  

                

                

                Under
                  the
                  Nonstandardized Agreement, Included Compensation generally includes
                  amounts an
                  Employee earns with a Related Employer that has not executed a
                  Co-Sponsor
                  Adoption Page under the Agreement. However, the Employer may elect
                  under Part 3,
                  #10.b.(7) of the Nonstandardized Agreement [Part 3, #10.i. of the
                  Nonstandardized Profit Sharing/401(k) Agreement] to exclude all
                  amounts earned
                  with a Related Employer that has not executed a Co-Sponsor Adoption
                  Page. Under
                  the Standardized Agreement, Included Compensation always includes
                  all
                  compensation earned with all Related Employers, without regard
                  to whether the
                  Related Employer executes the Co-Sponsor Adoption Page. (See Section
                  21.5.) In
                  no case may Included Compensation for any Participant exceed the
                  Compensation
                  Dollar Limitation as defined in Section 22.32. Included Compensation
                  does not
                  include any amounts earned while an individual is an Excluded Employee
                  (as
                  defined in Section 1.2 of this BPD). 

                 

                The
                  Employer may select under Part 3, #10 of the Profit Sharing/401(k)
                  Agreement to
                  provide a different definition of Included Compensation for determining
                  Section
                  401(k) Deferrals, Employer Matching Contributions, and Employer
                  Nonelective
                  Contributions. Unless otherwise provided in Part 3, #10.j. of the
                  Nonstandardized Profit Sharing/401(k) Agreement, the definition
                  of Included
                  Compensation chosen for Section 401(k) Deferrals also applies to
                  any Employee
                  After-Tax Contributions and to any Safe Harbor Contributions designated
                  under
                  Part 4E of the Agreement; the definition of Included Compensation
                  chosen for
                  Employer Matching Contributions also applies to any QMACs; and
                  the definition of
                  Included Compensation chosen for Employer Nonelective Contributions
                  also applies
                  to any QNECs. 

                 

                The
                  Employer may elect to exclude from the definition of Included Compensation
                  any
                  of the amounts permitted under Part 3, #10 of the Agreement. However,
                  to use the
                  same definition of compensation for purposes of nondiscrimination
                  testing, the
                  definition of Included Compensation must satisfy the nondiscrimination
                  requirements of Code ?414(s). The definition of Included Compensation
                  will be
                  deemed to be nondiscriminatory under Code ?414(s) if the only amounts
                  excluded
                  are amounts under Part 3, #10.b.(1) 

                -
                  (3) of
                  the Nonstandardized Agreement [Part 3, #10.c. - e. of the Nonstandardized
                  Profit
                  Sharing/401(k) Agreement]. Any other exclusions could cause the
                  definition of
                  Included Compensation to fail to satisfy the nondiscrimination
                  requirements of
                  Code ?414(s). If the definition of Included Compensation fails
                  to satisfy the
                  nondiscrimination requirements of Code ?414(s), additional nondiscrimination
                  testing may have to be performed to demonstrate compliance with
                  the
                  nondiscrimination requirements. The definition of Included Compensation
                  under
                  the Standardized Agreements must satisfy the nondiscrimination
                  requirements
                  under Code ?414(s). 

                 

                If
                  the
                  Plan uses a Permitted Disparity Method under Part 4 of the Agreement
                  or if the
                  Plan is a Safe Harbor 401(k) Plan, the definition of Included Compensation
                  must
                  satisfy the nondiscrimination requirements under Code ?414(s).
                  Therefore, any
                  exclusions from Included Compensation under Part 3, #10.b.(4) -
                  (8) of the
                  Nonstandardized Agreement [Part 3, #10.f. - j. of the Nonstandardized
                  Profit
                  Sharing/401(k) Agreement] will apply only to Highly Compensated
                  Employees,
                  unless specifically provided otherwise under Part 3, #10.b.(8).
                  of the
                  Nonstandardized Agreement [Part 3, #10.j. of the Nonstandardized
                  Profit
                  Sharing/401(k) Agreement]. 

                 

                The
                  Employer may elect under Part 3, #10.b.(1) of the Agreement [Part
                  3, #10.c. of
                  the Profit Sharing/401(k) Agreement] to exclude Elective Deferrals,
                  pre-tax
                  contributions to a cafeteria plan or a Code ?457 plan, and qualified
                  transportation fringes under Code?132(f)(4). Generally, the exclusion
                  of
                  qualified transportation fringes is effective for Plan Years beginning
                  on or
                  after January 1, 2001. However, the Employer may elect an earlier
                  effective date
                  under Appendix B-3.c. of the Agreement. 

                 

                
                  	
                          22.103

                        	
                          Insurer.
                            An insurance company that issues a life insurance policy
                            on behalf of a
                            Participant under the Plan in accordance with the requirements
                            under
                            Article 15. 

                        

                

                 

                
                  	
                          22.104

                        	
                          Integrated
                            Benefit Formula. A benefit formula under a target benefit
                            plan that takes
                            into account an Employee's Social Security benefits.
                            

                        

                

                 

                
                  	
                          22.105

                        	
                          Integration
                            Level. The amount used for purposes of applying the Permitted
                            Disparity
                            Method allocation formula (or the Integrated Benefit
                            Formulas under a
                            target benefit plan). The Integration Level is the Taxable
                            Wage Base,
                            unless the Employer designates a different amount under
                            Part 4 of the
                            Agreement. 

                        

                

                 

                
                  	
                          22.106

                        	
                          Investment
                            Manager. A person (other than the Trustee) who (a) has
                            the power to
                            manage, acquire, or dispose of Plan assets (b) is an
                            investment adviser, a
                            bank, or an insurance company as described in ?3(38)(B)
                            of ERISA, and (c)
                            acknowledges fiduciary responsibility to the Plan in
                            writing.
                            

                        

                

                 

                
                  	
                          22.107

                        	
                          Key
                            Employee. Employees who are taken into account for purposes
                            of determining
                            whether the Plan is a Top-Heavy Plan. See Section 16.3(c).
                            

                        

                

                 

                
                  	
                          22.108

                        	
                          Leased
                            Employee. An individual who performs services for the
                            Employer pursuant to
                            an agreement between the Employer and a leasing organization,
                            and who
                            satisfies the definition of a Leased Employee

                        

                

                 

                
                  
                     

                  

                  
                    127

                    
                      

                    

                  

                  
                     

                  

                

                

                under
                  Code ?414(n). See Section 1.2(b) for rules regarding the treatment
                  of a Leased
                  Employee as an Employee of the Employer. 

                 

                
                  	
                          22.109

                        	
                          Life
                            Expectancy. A Participant's and/or Designated Beneficiary's
                            life
                            expectancy used for purposes of determining required
                            minimum distributions
                            under the Plan. See Section 10.3(e).

                        

                

                 

                
                  	
                          22.110

                        	
                          Limitation
                            Year. The measuring period for determining whether the
                            Plan satisfies the
                            Annual Additions Limitation under Section 7.4(d).
                            

                        

                

                 

                
                  	
                          22.111

                        	
                          Lookback
                            Year. The 12-month period immediately preceding the current
                            Plan Year
                            during which an Employee's status as Highly Compensated
                            Employee is
                            determined. See Section 22.99(b)(2).

                        

                

                 

                
                  	
                          22.112

                        	
                          Maximum
                            Disparity Percentage. The maximum amount by which the
                            designated
                            percentage of Excess Compensation under an Excess Benefit
                            formula under a
                            target benefit plan may exceed the designated percentage
                            of Average
                            Compensation. 

                        

                

                 

                
                  	
                          22.113

                        	
                          Maximum
                            Offset Percentage. The maximum amount that may be designated
                            as the offset
                            percentage under an Offset Benefit formula under a target
                            benefit plan.
                            

                        

                

                 

                
                  	
                          22.114
                            

                        	
                          Maximum
                            Permissible Amount. The maximum amount that may be allocated
                            to a
                            Participant's Account within the Annual Additions Limitation.
                            See Section
                            7.4(e). 

                        

                

                 

                
                  	
                          22.115
                            

                        	
                          Measuring
                            Period. The period for which Average Compensation or
                            Offset Compensation
                            is measured under a target benefit plan.

                        

                

                 

                
                  	
                          22.116
                            

                        	
                          Multiple
                            Use Test. A special nondiscrimination test that applies
                            when the Plan must
                            perform both the ADP Test and the ACP Test in the same
                            Plan Year. See
                            Section 17.4. 

                        

                

                 

                
                  	
                          22.117
                            

                        	
                          Named
                            Fiduciary. The Plan Administrator or other fiduciary
                            named by the Plan
                            Administrator to control and manage the operation and
                            administration of
                            the Plan. To the extent authorized by the Plan Administrator,
                            a Named
                            Fiduciary may delegate its responsibilities to a third
                            party or parties.
                            The Employer shall also be a Named Fiduciary.

                        

                

                 

                
                  	
                          22.118
                            

                        	
                          Net
                            Profits. The Employer's net income or profits that may
                            be used to limit
                            the amount of Employer Contributions made under the Plan.
                            See Section
                            2.2(a)(2). 

                        

                

                 

                
                  	
                          22.119
                            

                        	
                          New
                            Related Employer. An organization that becomes a Related
                            Employer (as
                            defined in Section 22.164) with the Employer by reason
                            of an acquisition
                            or disposition of stock or assets, a merger, or similar
                            transaction. See
                            Section 21.5 for special procedures under a Standardized
                            Agreement when
                            there is a New Related Employer. 

                        

                

                 

                
                  	
                          22.120
                            

                        	
                          Nonhighly
                            Compensated Employee. Any Employee who is not a Highly
                            Compensated
                            Employee. See Section 22.99 for the definition of Highly
                            Compensated
                            Employee. 

                        

                

                 

                
                  	
                          22.121
                            

                        	
                          Nonhighly
                            Compensated Employee Group. The group of Nonhighly Compensated
                            Employees
                            included in the ADP Test and/or the ACP Test. See Section
                            17.7(f).
                            

                        

                

                 

                
                  	
                          22.122
                            

                        	
                          Nonintegrated
                            Benefit Formula. A benefit formula under a target benefit
                            plan that does
                            not take into account an Employee's Social Security benefits.
                            

                        

                

                 

                
                  	
                          22.123
                            

                        	
                          Non-Key
                            Employee. Any Employee who is not a Key Employee. (See
                            Section 16.3(c).)
                            

                        

                

                 

                
                  	
                          22.124
                            

                        	
                          Nonresident
                            Alien Employees. An Employee who is neither a citizen
                            of the United States
                            nor a resident of the United States for U.S. tax purposes
                            (as defined in
                            Code ?7701(b)), and who does not have any earned income
                            (as defined in
                            Code ?911) for the Employer that constitutes U.S. source
                            income (within
                            the meaning of Code ?861). If a Nonresident Alien Employee
                            has U.S. source
                            income, he/she is treated as satisfying this definition
                            if all of his/her
                            U.S. source income from the Employer is exempt from U.S.
                            income tax under
                            an applicable income tax treaty. 

                        

                

                 

                
                  	
                          22.125
                            

                        	
                          Nonstandardized
                            Agreement. An Agreement under this Prototype Plan under
                            which an adopting
                            Employer may not rely on a Favorable IRS Letter issued
                            to the Prototype
                            Sponsor. In order to have reliance from the IRS that
                            the form of the Plan
                            as adopted by the Employer is qualified, the Employer
                            must request a
                            determination letter on the Plan. 

                        

                

                 

                
                  	
                          22.126
                            

                        	
                          Normal
                            Retirement Age. The age selected under Part 5 of the
                            Agreement. If a
                            Participant's Normal Retirement Age is determined wholly
                            or partly with
                            reference to an anniversary of the date the Participant
                            commenced
                            participation in the Plan and/or the Participant's Years
                            of Service,
                            Normal Retirement Age is the 

                        

                

                 

                
                  
                     

                  

                  
                    128

                    
                      

                    

                  

                  
                     

                  

                

                

                Participant's
                  age when such requirements are satisfied. If the Employer enforces
                  a mandatory
                  retirement age, the Normal Retirement Age is the lesser of that
                  mandatory age or
                  the age specified in the Agreement. 

                 

                
                  	
                          22.127
                            

                        	
                          Offset
                            Compensation. The average of a Participant's annual Included
                            Compensation
                            during the three (3) consecutive Measuring Periods designated
                            under a
                            target benefit plan. 

                        

                

                 

                
                  	
                          22.128
                            

                        	
                          Offset
                            Benefit Formula. A Flat Offset Benefit formula or a Unit
                            Offset Benefit
                            formula under a target benefit plan that provides for
                            a Stated Benefit
                            based on a percentage of Average Compensation offset
                            by a percentage of
                            Offset Compensation. 

                        

                

                 

                
                  	
                          22.129
                            

                        	
                          Old-Law
                            Calendar Year Election. A special election for determining
                            the Lookback
                            Year under the Highly Compensated Employee test that
                            was available only
                            for the 1997 Plan Year. See Section 22.99(b)(6).
                            

                        

                

                 

                
                  	
                          22.130
                            

                        	
                          Old-Law
                            Required Beginning Date. If so elected under Part 13,
                            #52 of the Agreement
                            [Part 13, #70 of the Profit Sharing/401(k) Agreement],
                            the date by which
                            minimum distributions must commence under the Plan, as
                            determined under
                            Section 10.3(a)(2). 

                        

                

                 

                
                  	
                          22.131
                            

                        	
                          Owner-Employee.
                            A Self-Employed Individual (as defined in Section 22.180)
                            who is a sole
                            proprietor, or who is a partner owning more than 10 percent
                            of either the
                            capital or profits interest of the partnership.

                        

                

                 

                
                  	
                          22.132
                            

                        	
                          Paired
                            Plans. Two or more Standardized Agreements that are designated
                            as Paired
                            Plans. See Section 

                        

                

                19.6.
                  

                 

                
                  	
                          22.133
                            

                        	
                          Participant.
                            A Participant is an Employee or former Employee who has
                            satisfied the
                            conditions for participating under the Plan. A Participant
                            also includes
                            any Employee or former Employee who has an Account Balance
                            under the Plan,
                            including an Account Balance derived from a rollover
                            or transfer from
                            another qualified plan or IRA. A Participant is entitled
                            to share in an
                            allocation of contributions or forfeitures under the
                            Plan for a given year
                            only if the Participant is an Eligible Participant as
                            defined in Section
                            1.1, and satisfies the allocation conditions set forth
                            in Section 2.6 and
                            Part 4 of the Agreement. 

                        

                

                 

                
                  	
                          22.134
                            

                        	
                          Period
                            of Severance. A continuous period of time during which
                            the Employee is not
                            employed by the Employer and which is used to determine
                            an Employee's
                            Participation under the Elapsed Time Method. See Section
                            6.5(b)(2).
                            

                        

                

                 

                
                  	
                          22.135
                            

                        	
                          Permissive
                            Aggregation Group. Plans that are not required to be
                            aggregated to
                            determine whether the Plan is a Top-Heavy Plan. See Section
                            16.3(d).
                            

                        

                

                 

                
                  	
                          22.136
                            

                        	
                          Permitted
                            Disparity Method. A method for allocating certain Employer
                            Contributions
                            to Eligible Participants as designated under Part 4 of
                            the Agreement. See
                            Article 2. 

                        

                

                 

                
                  	
                          22.137
                            

                        	
                          Plan.
                            The Plan is the retirement plan established or continued
                            by the Employer
                            for the benefit of its Employees under this Prototype
                            Plan document. The
                            Plan consists of the BPD and the elections made under
                            the Agreement. If
                            the Employer adopts more than one Agreement offered under
                            this Prototype
                            Plan, then each executed Agreement represents a separate
                            Plan, unless the
                            Agreement restates a previously executed Agreement.
                            

                        

                

                 

                
                  	
                          22.138
                            

                        	
                          Plan
                            Administrator. The Plan Administrator is the person designated
                            to be
                            responsible for the administration and operation of the
                            Plan. Unless
                            otherwise designated by the Employer, the Plan Administrator
                            is the
                            Employer. If any Related Employer has executed a Co-Sponsor
                            Adoption Page,
                            the Employer referred to in this Section is the Employer
                            that executes the
                            Signature Page of the Agreement. 

                        

                

                 

                
                  	
                          22.139
                            

                        	
                          Plan
                            Year. The 12-consecutive month period for administering
                            the Plan, on which
                            the records of the Plan are maintained. The Employer
                            must designate the
                            Plan Year applicable to the Plan under the Agreement.
                            If the Plan Year is
                            amended, a Plan Year of less than 12 months may be created.
                            If this is a
                            new Plan, the first Plan Year begins on the Effective
                            Date of the Plan. If
                            the amendment of the Plan Year or the Effective Date
                            of a new Plan creates
                            a Plan Year that is less than 12 months long, there is
                            a Short Plan Year.
                            The existence of a Short Plan Year may be documented
                            under the Plan Year
                            definition on page 1 of the Agreement. See Section 11.7
                            for operating
                            rules that apply to Short Plan Years.

                        

                

                 

                
                  	
                          22.140
                            

                        	
                          Pre-Age
                            35 Waiver. A waiver of the QPSA before a Participant
                            reaches age 35. See
                            Section 9.4(f). 

                        

                

                 

                
                  	
                          22.141
                            

                        	
                          Predecessor
                            Employer. An employer that previously employed the Employees
                            of the
                            Employer. See Section 6.7 for the rules regarding the
                            crediting of service
                            with a Predecessor Employer. 

                        

                

                 

                
                  	
                          22.142
                            

                        	
                          Predecessor
                            Plan. A Predecessor Plan is a qualified plan maintained
                            by the Employer
                            that is terminated within the 5-year period immediately
                            preceding or
                            following the establishment of this Plan. A Participant's
                            

                        

                

                 

                
                  
                     

                  

                  
                    129

                    
                      

                    

                  

                  
                     

                  

                

                

                service
                  under a Predecessor Plan must be counted for purposes of determining
                  the
                  Participant's vested percentage under the Plan. See Section 4.5(b)(1).
                  

                 

                
                  	
                          22.143
                            

                        	
                          Present
                            Value. The current single-sum value of an Accrued Benefit
                            under a Defined
                            Benefit Plan. 

                        

                

                 

                
                  	
                          22.144
                            

                        	
                          Present
                            Value Stated Benefit. An amount used to determine the
                            Employer
                            Contribution under a target benefit plan.

                        

                

                 

                
                  	
                          22.145
                            

                        	
                          Prior
                            Year Testing Method. A method for applying the ADP Test
                            and/or the ACP
                            Test. See Section 17.2(a)(1) for a discussion of the
                            Prior Year Testing
                            Method under the ADP Test and Section 17.3(a)(1) for
                            a discussion of the
                            Prior Year Testing Method under the ACP Test.

                        

                

                 

                
                  	
                          22.146
                            

                        	
                          Pro
                            Rata Allocation Method. A method for allocating certain
                            Employer
                            Contributions to Eligible Participants under the Plan.
                            See Article 2.
                            

                        

                

                 

                
                  	
                          22.147
                            

                        	
                          Projected
                            Annual Benefit. An amount used in the numerator of the
                            Defined Benefit
                            Plan Fraction. See Section 7.5(b)(4).

                        

                

                 

                
                  	
                          22.148
                            

                        	
                          Protected
                            Benefit. A Participant's benefits which may not be eliminated
                            by Plan
                            amendment. Protected Benefits include early retirement
                            benefits,
                            retirement-type subsidies, and optional forms of benefit
                            (as defined under
                            the regulations). See Section 18.1(c).

                        

                

                 

                
                  	
                          22.149
                            

                        	
                          Prototype
                            Plan. A plan sponsored by a Prototype Sponsor the form
                            of which is the
                            subject of a Favorable IRS Letter from the Internal Revenue
                            Service which
                            is made up of a Basic Plan Document and an Adoption Agreement.
                            An Employer
                            may establish or continue a plan by executing an Adoption
                            Agreement under
                            this Prototype Plan. 

                        

                

                 

                
                  	
                          22.150
                            

                        	
                          Prototype
                            Sponsor. The Prototype Sponsor is the entity that maintains
                            the Prototype
                            Plan for adoption by Employers. See Section 18.1(a) for
                            the ability of the
                            Prototype Sponsor to amend this Plan.

                        

                

                 

                
                  	
                          22.151
                            

                        	
                          QDRO
                            -- Qualified Domestic Relations Order. A domestic relations
                            order that
                            provides for the payment of all or a portion of the Participant's
                            benefits
                            to an Alternate Payee and satisfies the requirements
                            under Code ?414(p).
                            See Section 11.5. 

                        

                

                 

                
                  	
                          22.152
                            

                        	
                          QJSA
                            -- Qualified Joint and Survivor Annuity. A QJSA is an
                            immediate annuity
                            payable over the life of the Participant with a survivor
                            annuity payable
                            over the life of the spouse. If the Participant is not
                            married as of the
                            Distribution Commencement Date, the QJSA is an immediate
                            annuity payable
                            over the life of the Participant. See Section 9.2.
                            

                        

                

                 

                
                  	
                          22.153
                            

                        	
                          QMAC
                            Account. The portion of a Participant's Account attributable
                            to QMACs.
                            

                        

                

                 

                
                  	
                          22.154
                            

                        	
                          QMACs
                            -- Qualified Matching Contributions. An Employer Matching
                            Contribution
                            made by the Employer that satisfies the requirements
                            under Section
                            17.7(g). 

                        

                

                 

                
                  	
                          22.155
                            

                        	
                          QNEC
                            Account. The portion of a Participant's Account attributable
                            to QNECs.
                            

                        

                

                 

                
                  	
                          22.156
                            

                        	
                          QNECs
                            -- Qualified Nonelective Contributions. An Employer Nonelective
                            Contribution made by the Employer that satisfies the
                            requirements under
                            Section 17.7(h). 

                        

                

                 

                
                  	
                          22.157
                            

                        	
                          QPSA
                            -- Qualified Preretirement Survivor Annuity. A QPSA is
                            an annuity payable
                            over the life of the surviving spouse that is purchased
                            using 50% of the
                            Participant's vested Account Balance as of the date of
                            death. The Employer
                            may modify the 50% QPSA level under Part 11, #41.b. of
                            the Agreement [Part
                            11, #59.b. of the Profit Sharing/401(k) Agreement]. See
                            Section 9.3.
                            

                        

                

                 

                
                  	
                          22.158
                            

                        	
                          QPSA
                            Election Period. The period during which a Participant
                            (and the
                            Participant's spouse) may waive the QPSA under the Plan.
                            See Section
                            9.4(e). 

                        

                

                 

                
                  	
                          22.159
                            

                        	
                          Qualified
                            Election. An election to waive the QJSA or QPSA under
                            the Plan. See
                            Section 9.4(d). 

                        

                

                 

                
                  	
                          22.160
                            

                        	
                          Qualified
                            Transfer. A plan-to-plan transfer which meets the requirements
                            under
                            Section 3.3(d). 

                        

                

                 

                
                  	
                          22.161
                            

                        	
                          Qualifying
                            Employer Real Property. Real property of the Employer
                            which meets the
                            requirements under ERISA ?407(d)(4). See Section 13.5(b)
                            for limitations
                            on the ability of the Plan to invest in Qualifying Employer
                            Real Property.
                            

                        

                

                 

                
                  
                     

                  

                  
                    130

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	
                          22.162
                            

                        	
                          Qualifying
                            Employer Securities. An Employer security which is stock,
                            a marketable
                            obligation, or interest in a publicly traded partnership
                            as described in
                            ERISA ?407(d)(5). See Section 13.5(b) for limitations
                            on the ability of
                            the Plan to invest in Qualifying Employer Securities.
                            

                        

                

                 

                
                  	
                          22.163
                            

                        	
                          Reemployment
                            Commencement Date. The first date upon which an Employee
                            is credited with
                            an Hour of Service following a Break in Service (or Period
                            of Severance,
                            if the Plan is using the Elapsed Time Method of crediting
                            service). For
                            purposes of applying the Elapsed Time rules under Section
                            6.5(b), an Hour
                            of Service is limited to an Hour of Service as described
                            in Section
                            22.101(a). 

                        

                

                 

                
                  	
                          22.164
                            

                        	
                          Related
                            Employer. A Related Employer includes all members of
                            a controlled group of
                            corporations (as defined in Code ?414(b)), all commonly
                            controlled trades
                            or businesses (as defined in Code ?414(c)) or affiliated
                            service groups
                            (as defined in Code ?414(m)) of which the adopting Employer
                            is a part, and
                            any other entity required to be aggregated with the Employer
                            pursuant to
                            regulations under Code ?414(o). For purposes of applying
                            the provisions
                            under this Plan, the Employer and any Related Employers
                            are treated as a
                            single Employer, unless specifically stated otherwise.
                            See Section 11.8
                            for operating rules that apply when the Employer is a
                            member of a Related
                            Employer group. 

                        

                

                 

                
                  	
                          22.165
                            

                        	
                          Required
                            Aggregation Group. Plans which must be aggregated for
                            purposes of
                            determining whether the Plan is a Top-Heavy Plan. See
                            Section 16.3(f).
                            

                        

                

                 

                
                  	
                          22.166
                            

                        	
                          Required
                            Beginning Date. The date by which minimum distributions
                            must commence
                            under the Plan. See Section 10.3(a).

                        

                

                 

                
                  	
                          22.167
                            

                        	
                          Reverse
                            QNEC Method. A method for allocating QNECs under the
                            Plan. See Section
                            2.3(e)(2). 

                        

                

                 

                
                  	
                          22.168
                            

                        	
                          Rollover
                            Contribution Account. The portion of the Participant's
                            Account
                            attributable to a Rollover Contribution from another
                            qualified plan or
                            IRA. 

                        

                

                 

                
                  	
                          22.169
                            

                        	
                          Rollover
                            Contribution. A contribution made by an Employee to the
                            Plan attributable
                            to an Eligible Rollover Distribution from another qualified
                            plan or IRA.
                            See Section 8.8(a) for the definition of an Eligible
                            Rollover
                            Distribution. 

                        

                

                 

                
                  	
                          22.170
                            

                        	
                          Rule
                            of Parity Break in Service. A Break in Service rule used
                            to determine an
                            Employee's Participation under the Plan. See Section
                            1.6(a) for the effect
                            of the Rule of Parity Break in Service on eligibility
                            to participate under
                            the Plan and see Section 4.6(c) for the application for
                            the effect of the
                            Rule of Parity Break in Service Rule on vesting.
                            

                        

                

                 

                
                  	
                          22.171
                            

                        	
                          Safe
                            Harbor 401(k) Plan. A 401(k) plan that satisfies the
                            conditions under
                            Section 17.6. 

                        

                

                 

                
                  	
                          22.172
                            

                        	
                          Safe
                            Harbor Contribution. A contribution authorized under
                            Part 4E of the Profit
                            Sharing/401(k) Agreement that allows the Plan to qualify
                            as a Safe Harbor
                            401(k) Plan. A Safe Harbor Contribution may be a Safe
                            Harbor Matching
                            Contribution or a Safe Harbor Nonelective Contribution.
                            

                        

                

                 

                
                  	
                          22.173
                            

                        	
                          Safe
                            Harbor Matching Contribution Account. The portion of
                            a Participant's
                            Account attributable to Safe Harbor Matching Contributions.
                            

                        

                

                 

                
                  	
                          22.174
                            

                        	
                          Safe
                            Harbor Matching Contributions. An Employer Matching Contribution
                            that
                            satisfies the requirements under Section 17.6(a)(1)(i).
                            

                        

                

                 

                
                  	
                          22.175
                            

                        	
                          Safe
                            Harbor Nonelective Contribution Account. The portion
                            of a Participant's
                            Account attributable to Safe Harbor Nonelective Contributions.
                            

                        

                

                 

                
                  	
                          22.176
                            

                        	
                          Safe
                            Harbor Nonelective Contributions. An Employer Nonelective
                            Contribution
                            that satisfies the requirements under Section 17.6(a)(1)(ii).
                            

                        

                

                 

                
                  	
                          22.177
                            

                        	
                          Salary
                            Reduction Agreement. A Salary Reduction Agreement is
                            a written agreement
                            between an Eligible Participant and the Employer, whereby
                            the Eligible
                            Participant elects to reduce his/her Included Compensation
                            by a specific
                            dollar amount or percentage and the Employer agrees to
                            contribute such
                            amount into the 401(k) Plan. A Salary Reduction Agreement
                            may require that
                            an election be stated in specific percentage increments
                            (not greater than
                            1% increments) or in specific dollar amount increments
                            (not greater than
                            dollar increments that could exceed 1% of Included Compensation).
                            

                        

                

                 

                A
                  Salary
                  Reduction Agreement may not be effective prior to the later of:
                  (a) the date the
                  Employee becomes an Eligible Participant; (b) the date the Eligible
                  Participant
                  executes the Salary Reduction Agreement; or (c) the date the 401(k)
                  plan is
                  adopted or effective. A Salary Reduction Agreement is valid even
                  though it is
                  executed by an Employee before he/she actually has qualified as
                  an Eligible
                  Participant, so long as the Salary Reduction Agreement is not effective
                  before
                  the date the Employee is an Eligible Participant. A 

                 

                
                  
                     

                  

                  
                    131

                    
                      

                    

                  

                  
                     

                  

                

                

                Salary
                  Reduction Agreement may only apply to Included Compensation that
                  becomes
                  currently available to the Employee after the effective date of
                  the Salary
                  Reduction Agreement. 

                 

                A
                  Salary
                  Reduction Agreement (or other written procedures) must designate
                  a uniform
                  period during which an Employee may change or terminate his/her
                  deferral
                  election under the Salary Reduction Agreement. An Eligible Participant's
                  right
                  to change or terminate a Salary Reduction Agreement may not be
                  available on a
                  less frequent basis than once per Plan Year. 

                 

                
                  	
                          22.178
                            

                        	
                          Section
                            401(k) Deferral Account. The portion of a Participant's
                            Account
                            attributable to Section 401(k) Deferrals.

                        

                

                 

                
                  	
                          22.179
                            

                        	
                          Section
                            401(k) Deferrals. Amounts contributed to the 401(k) Plan
                            at the election
                            of the Participant, in lieu of cash compensation, which
                            are made pursuant
                            to a Salary Reduction Agreement or other deferral mechanism,
                            and which are
                            not includible in the gross income of the Employee pursuant
                            to Code
                            ?402(e)(3). Section 401(k) Deferrals do not include any
                            deferrals properly
                            distributed as excess Annual Additions pursuant to Section
                            7.1(c)(2).
                            

                        

                

                 

                
                  	
                          22.180
                            

                        	
                          Self-Employed
                            Individual. An individual who has Earned Income (as defined
                            in Section
                            22.58) for the taxable year from the trade or business
                            for which the Plan
                            is established, or 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. 

                        

                

                 

                
                  	
                          22.181
                            

                        	
                          Shareholder-Employee.
                            A Shareholder-Employee means an Employee or officer of
                            a subchapter S
                            corporation who owns (or is considered as owning within
                            the meaning of
                            Code ?318(a)(1)), on any day during the taxable year
                            of such corporation,
                            more than 5% of the outstanding stock of the corporation.
                            

                        

                

                 

                
                  	
                          22.182
                            

                        	
                          Shift-to-Plan-Year
                            Method. The Shift-to-Plan-Year Method is a method for
                            determining
                            Eligibility Computation Periods, after an Employee's
                            initial computation
                            period. See Section 1.4(c)(1). 

                        

                

                 

                
                  	
                          22.183
                            

                        	
                          Short
                            Plan Year. Any Plan Year that is less than 12 months
                            long, either because
                            of the amendment of the Plan Year, or because the Effective
                            Date of a new
                            Plan is less than 12 months prior to the end of the first
                            Plan Year. See
                            Section 11.7 for the operational rules that apply if
                            the Plan has a Short
                            Plan Year. 

                        

                

                 

                
                  	
                          22.184
                            

                        	
                          Social
                            Security Retirement Age. An Employee's retirement age
                            as determined under
                            Section 230 of the Social Security Retirement Act.
                            

                        

                

                 

                
                  	
                          22.185
                            

                        	
                          Standardized
                            Agreement. An Agreement under this Prototype Plan that
                            permits the
                            adopting Employer to rely under certain circumstances
                            on the Favorable IRS
                            Letter issued to the Prototype Sponsor without the need
                            for the Employer
                            to obtain a determination letter. 

                        

                

                 

                
                  	
                          22.186
                            

                        	
                          Stated
                            Benefit. The amount determined in accordance with the
                            benefit formula
                            selected in a target benefit plan, payable annually as
                            a Straight Life
                            Annuity commencing at Normal Retirement Age (or current
                            age, if later).
                            

                        

                

                 

                
                  	
                          22.187
                            

                        	
                          Straight
                            Life Annuity. An annuity payable in equal installments
                            for the life of the
                            Participant that terminates upon the Participant's death.
                            

                        

                

                 

                
                  	
                          22.188
                            

                        	
                          Successor
                            Plan. A Successor Plan is any Defined Contribution Plan,
                            other than an
                            ESOP, SEP, or SIMPLE-IRA plan, maintained by the Employer
                            which prevents
                            the Employer from making a distribution to Participants
                            upon the
                            termination of a 401(k) plan. See Section 18.2(b)(2).
                            

                        

                

                 

                
                  	
                          22.189
                            

                        	
                          Taxable
                            Wage Base. The maximum amount of wages that are considered
                            for Social
                            Security purposes. The Taxable Wage Base is used to determine
                            the
                            Integration Level for purposes of applying the Permitted
                            Disparity Method
                            allocation formula under the profit sharing or Profit
                            Sharing/401(k) plan
                            Agreement (see Section 2.2(b)(2)) or under a money purchase
                            plan or for
                            applying the Integrated Benefit Formulas under a target
                            benefit plan.
                            

                        

                

                 

                
                  	
                          22.190
                            

                        	
                          Testing
                            Compensation. The compensation used for purposes of the
                            ADP Test, the ACP
                            Test, and the Multiple Use Test. See Section 17.7(i).
                            

                        

                

                 

                
                  	
                          22.191
                            

                        	
                          Theoretical
                            Reserve. An amount used to determine the Employer Contribution
                            under a
                            target benefit plan. 

                        

                

                 

                
                  	
                          22.192
                            

                        	
                          Three
                            Percent Method. A method for applying the ADP Test or
                            the ACP Test for a
                            new 401(k) Plan. See Section 17.2(b) for a discussion
                            of the ADP Test for
                            new plans and Section 17.3(b) for a discussion of the
                            ACP Test for new
                            plans. 

                        

                

                 

                
                  	
                          22.193
                            

                        	
                          Top-Paid
                            Group. The top 20% of Employees ranked by Total Compensation
                            for purposes
                            of applying the Top-Paid Group Test. See Section 22.99(b)(4).
                            

                        

                

                 

                
                  
                     

                  

                  
                    132

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	
                          22.194
                            

                        	
                          Top-Paid
                            Group Test. An optional test the Employer may apply when
                            determining its
                            Highly Compensated Employees. See Section 22.99(a)(2).
                            

                        

                

                 

                
                  	
                          22.195
                            

                        	
                          Top-Heavy
                            Plan. A Plan that satisfies the conditions under Section
                            16.3(g). A
                            Top-Heavy Plan must provide special accelerated vesting
                            and minimum
                            benefits to Non-Key Employees. See Section 16.2.
                            

                        

                

                 

                
                  	
                          22.196
                            

                        	
                          Top-Heavy
                            Ratio. The ratio used to determine whether the Plan is
                            a Top-Heavy Plan.
                            See Section 16.3(h). 

                        

                

                 

                
                  	
                          22.197
                            

                        	
                          Total
                            Compensation. Total Compensation is used to apply the
                            Annual Additions
                            Limitation under Section 

                        

                

                7.1
                  and
                  to determine the top-heavy minimum contribution under Section 16.2
                  (a). Total
                  Compensation is either W-2 Wages, Withholding Wages, or Code ?415
                  Safe Harbor
                  Compensation, as designated under Part 3 of the Agreement. For
                  a Self-Employed
                  Individual, each definition of Total Compensation means Earned
                  Income. Except as
                  otherwise provided under Sections 7.4(g)(4) and 16.3(i), each definition
                  of
                  Total Compensation (including Earned Income for Self-Employed Individuals)
                  is
                  increased to include Elective Deferrals (as defined in Section
                  22.61) and
                  elective contributions to a cafeteria plan under Code ?125 or to
                  an eligible
                  deferred compensation plan under Code ?457. For years beginning
                  on or after
                  January 1, 2001, each definition of Total Compensation also is
                  increased to
                  include elective contributions that are not includible in an Employee's
                  gross
                  income as a qualified transportation fringe under Code ?132(f)(4).
                  The Employer
                  may elect an earlier effective date under Appendix B-3.c. of the
                  Agreement.

                 

                Unless
                  modified under the Agreement, Total Compensation does not include
                  amounts paid
                  to an individual as severance pay to the extent such amounts are
                  paid after the
                  common-law employment relationship between the individual and the
                  Employer has
                  terminated. The Employer may modify the definition of Total Compensation
                  under
                  Part 13, #51.b. or c. of the Agreement [Part 13, #69.b. or c. of
                  the Profit
                  Sharing/401(k) Agreement]. The Employer may elect under #51.b.
                  or #69.b., as
                  applicable, to modify the definition of Total Compensation to include
                  imputed
                  compensation of Disabled Employees as permitted under Section 7.4(g)(3)
                  of this
                  BPD. Additional modifications may be made under #51.c. or #69.c.,
                  as applicable.
                  Any modification to the definition of Total Compensation must be
                  consistent with
                  the definition of compensation under Treas. Reg. ?1.415-2(d). 

                 

                
                  	 	
                          (a)

                        	
                          W-2
                            Wages. Wages within the meaning of Code ?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 ?6041(d),
                            6051(a)(3),
                            and 6052, determined without regard to any rules under
                            Code ?3401(a) that
                            limit the remuneration included in wages based on the
                            nature or location
                            of the employment or the services performed.

                        

                

                
                  	 	
                          (b)

                        	
                          Withholding
                            Wages. Wages within the meaning of Code ?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.
                            

                        

                

                
                  	 	
                          (c)

                        	
                          Code
                            ?415 Safe Harbor Compensation. A Participant's wages,
                            salaries, fees for
                            professional services and other amounts received for
                            personal services
                            actually rendered in the course of employment with the
                            Employer (without
                            regard to whether or not such amounts are paid in cash)
                            to the extent that
                            the amounts are includible in gross income. Such amounts
                            include, but are
                            not limited to, commissions, compensation for services
                            on the basis of a
                            percentage of profits, tips, bonuses, fringe benefits,
                            and reimbursements
                            or other expense allowances under a nonaccountable plan
                            (as described in
                            Treas. Reg. ?1.62-2(c)), and excluding the following:
                            

                        

                

                
                  	 	
                          (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 (other than Elective Deferrals)
                            under a SEP (as
                            described in Code ?408(k)), or any distributions from
                            a plan of deferred
                            compensation. For this purpose, Employer contributions
                            to a plan of
                            deferred compensation do not include Elective Deferrals
                            (as defined in
                            Section 22.61), elective contributions to a cafeteria
                            plan under Code ?125
                            or a deferred compensation plan under Code ?457 and,
                            for years beginning
                            on or after January 1, 2001, qualified transportation
                            fringes under Code
                            ?132(f)(4)). The Employer may elect an earlier effective
                            date for
                            qualified transportation fringes under Appendix B-3.c.
                            of the Agreement.
                            

                        

                

                
                  	 	
                          (2)

                        	
                          Amounts
                            realized from the exercise of a non-qualified 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.

                        

                

                
                  
                     

                  

                  
                    133

                    
                      

                    

                  

                  
                     

                  

                

                

                
                  	 	
                          (4)

                        	
                          Other
                            amounts which received special tax benefits, or contributions
                            made by the
                            Employer (other than Elective Deferrals) towards the
                            purchase of an
                            annuity contract described in Code ?403(b) (whether or
                            not the
                            contributions are actually excludable from the gross
                            income of the
                            Employee). 

                        

                

                 

                
                  	
                          22.198
                            

                        	
                          Transfer
                            Account. The portion of a Participant's Account attributable
                            to a direct
                            transfer of assets or liabilities from another qualified
                            retirement plan.
                            See Section 3.3 for the rules regarding the acceptance
                            of a transfer of
                            assets under this Plan. 

                        

                

                 

                
                  	
                          22.199
                            

                        	
                          Trust.
                            The Trust is the separate funding vehicle under the Plan.
                            

                        

                

                 

                
                  	
                          22.200
                            

                        	
                          Trustee.
                            The Trustee is the person or persons (or any successor
                            to such person or
                            persons) named in the Trustee Declaration under the Agreement.
                            The Trustee
                            may be a Discretionary Trustee or a Directed Trustee.
                            See Article 12 for
                            the rights and duties of a Trustee under this Plan.
                            

                        

                

                 

                
                  	
                          22.201
                            

                        	
                          Two-Step
                            Formula. A method of allocating certain Employer Contributions
                            under the
                            Permitted Disparity Method. See Section 2.2(b)(2)(i).
                            

                        

                

                 

                
                  	
                          22.202
                            

                        	
                          Union
                            Employee. An Employee who is included in a unit of Employees
                            covered by a
                            collective bargaining agreement between the Employer
                            and Employee
                            representatives and whose retirement benefits are subject
                            to good faith
                            bargaining. For this purpose, an Employee will not be
                            considered a Union
                            Employee for a Plan Year if more than two percent of
                            the Employees who are
                            covered pursuant to the collective bargaining agreement
                            are professionals
                            as defined in section 1.410(b)-9 of the regulations.
                            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. 

                        

                

                 

                
                  	
                          22.203
                            

                        	
                          Unit
                            Benefit. A Nonintegrated Benefit Formula under a target
                            benefit plan that
                            provides for a Stated Benefit equal to a specified percentage
                            of Average
                            Compensation multiplied by the Participant's projected
                            Years of
                            Participation with the Employer. 

                        

                

                 

                
                  	
                          22.204
                            

                        	
                          Unit
                            Excess Benefit. An Integrated Benefit Formula under a
                            target benefit plan
                            that provides for a Stated Benefit equal to a specified
                            percentage of
                            Average Compensation plus a specified percentage of Excess
                            Compensation
                            multiplied by the Participant's projected Years of Participation.
                            

                        

                

                 

                
                  	
                          22.205
                            

                        	
                          Unit
                            Offset Benefit. An Integrated Benefit Formula under a
                            target benefit plan
                            that provides for a Stated Benefit equal to a specified
                            percentage of
                            Average Compensation offset by a specified percentage
                            of Offset
                            Compensation multiplied by the Participant's projected
                            Years of
                            Participation. 

                        

                

                 

                
                  	
                          22.206
                            

                        	
                          Valuation
                            Date. The date or dates selected under Part 12 of the
                            Agreement upon which
                            Plan assets are valued. If the Employer does not select
                            a Valuation Date
                            under Part 12, Plan assets will be valued as of the last
                            day of each Plan
                            Year. Notwithstanding any election under Part 12 of the
                            Agreement, the
                            Trustee and Plan Administrator may agree to value the
                            Trust on a more
                            frequent basis, and/or to perform an interim valuation
                            of the Trust. See
                            Sections 12.6 and 13.2. 

                        

                

                 

                
                  	
                          22.207
                            

                        	
                          Vesting
                            Computation Period. The 12-consecutive month period used
                            for measuring
                            whether an Employee completes a Year of Service for vesting
                            purposes. See
                            Section 4.4. 

                        

                

                 

                
                  	
                          22.208
                            

                        	
                          W-2
                            Wages. An optional definition of Total Compensation which
                            the Employer may
                            select under Part 3, #9.a. of the Agreement. See Section
                            22.197(a) for the
                            definition of W-2 Wages. 

                        

                

                 

                
                  	
                          22.209
                            

                        	
                          Withholding
                            Wages. An optional definition of Total Compensation which
                            the Employer may
                            select under Part 3, #9.b. of the Agreement. See Section
                            22.197(b) for the
                            definition of Withholding Wages. 

                        

                

                 

                
                  	
                          22.210
                            

                        	
                          Year
                            of Participation. Years of Participation are used to
                            determine a
                            Participant's Stated Benefit under a target benefit plan.
                            

                        

                

                 

                
                  	
                          22.211
                            

                        	
                          Year
                            of Service. An Employee's Years of Service are used to
                            apply the
                            eligibility and vesting rules under the Plan. Unless
                            elected otherwise
                            under Part 7 of the Agreement, an Employee will earn
                            a Year of Service for
                            purposes of applying the eligibility rules if the Employee
                            completes 1,000
                            Hours of Service with the Employer during an Eligibility
                            Computation
                            Period. (See Section 1.4(b).) Unless elected otherwise
                            under Part 7 of the
                            Agreement, an Employee will earn a Year of Service for
                            purposes of
                            applying the vesting rules if the Employee completes
                            1,000 Hours of
                            Service with the Employer during a Vesting Computation
                            Period. (See
                            Section 4.5.) 

                        

                

                 

                
                

               

              
                
                   

                

                
                  134Exhibit 4.5

    
      

    

    
      
        	
                PENSION
                  SPECIALISTS, INC.

              
	
                PROFIT
                  SHARING/401 (K) PLAN

              

      

      By
        executing this Profit Sharing/401 (k) plan Adoption Agreement (the ?Agreement?)
        under the Pension Specialists, Inc. Plan, the Employer agrees to establish
        or
        continue a profit sharing plan or a profit sharing plan with a 401(k) feature,
        as selected below, for its Employees. The plan adopted by the Employer consists
        of the Basic Plan Document (the ?BPD?) and the elections made under this
        Agreement (collectively referred to as the ?Plan?). A Related Employer may
        jointly co-sponsor the Plan by signing a Co-Sponsor Adoption Page, which
        is
        attached to this Agreement. (See Section 22.164 of the BPD for the definition
        of
        a Related Employer.) This Plan is effective as of the Effective Date identified
        on the Signature Page of this Agreement.

       

      1. Employer
        Information

       

      
        	 	
                a.

              	
                Name
                  and address of Employer executing the Signature Page of this
                  Agreement: Capital
                  Corp of the West 550 West Main Street, Merced, California
                  95340______

              

      

       

          b.
Employer
        Identification Number (EIN) for the Employer: 77-0405791_________

       

      
        	 	
                c.

              	
                Business
                  entity of Employer
                  (optional):

              

      

       

      [X]
        (1)
        C-Corporation

      [ 
         ] (2) S-Corporation

      [ 
         ] (3) Limited Liability Corporation

      [  
        ] (4) Sole Proprietorship

      [  
        ] (5) Partnership

      [  
        ] (6) Limited Liability Partnership

      [  
        ] (7) Government

      [  
        ] (8) Other ______

       

      d.Last
        day of Employer?s taxable year (optional):
        December
        31__________

       

      
        	 	
                e.

              	
                Does
                  the Employer have any Related Employers
                  (as defined in Section 22.164 of the
                  BPD)?

              

      

       

      [  
        ] (1) Yes [X] (2) No

       

      
        	 	
                f.

              	
                If
                  e. is yes, list the Related Employers
                  (optional):__________________________

              

      

       

      [Note:
        This
        Plan will cover Employees of a Related Employer only if such Related Employer
        executes a CoSponsor Adoption Page. Failure to cover the Employees of a Related
        Employer may result in a violation of the minimum coverage rules under Code
        ?410(b). See Section 1.3 of the BPD.]

       

      2. Plan
        Information

       

      
        	 	
                a.

              	
                Name
                  of Plan:
                  Capital
                  Corp of the West 401(k) Plan

              

      

       

          b.
Plan
        number
        (as
        identified on the Form 5500 series filing for the Plan): 003

       

      
        	 	
                c.

              	
                Trust
                  identification number
                  (optional):___________________________________

              

      

       

          d.
        Plan
        Year:
        [Check
        (1) or (2). Selection (3) may be selected in addition to (1) or (2) to identify
        a Short Plan Year.]

       

      [X]
        (1) The
        calendar year.

      [   ]
        (2) The
        12-consecutive month period ending _______.

      [  
        ] (3) The
        Plan
        has a Short Plan Year beginning ______ and ending ________.

      

      3. Types
        of Contributions

       

      The
        following types of contributions are authorized under this Plan. The selections
        made below should correspond with the selections made under Parts 4A, 4B,
        4C, 4D
        and 4E of this Agreement.

       

      [X]
        a. Section
        401(k) Deferrals
        (see
        Part 4A).

      [X]
        b. Employer
        Matching Contributions
        (see
        Part 4B).

      [X]
        c. Employer
        Nonelective Contributions
        (see
        Part 4C).

      [  
        ] d. Employee
        After Tax Contributions
        (see
        Part 4D).

      [  
        ] e. Safe
        Harbor Matching Contributions
        (see
        Part 4E, #27).

      [  
        ] f. Safe
        Harbor Nonelective Contributions
        (see
        Part 4E, #28).

      
        	 	
                [  
                  ] g.

              	
                None.
                  This Plan is a frozen Plan effective ___ (see Section 2.1(d) of
                  the
                  BPD).

              

      

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      

      
        	
                Part
                  I Eligibility Conditions

              

      

      (See
        Article 1 of the BPD)

      
        	
                4.

              	
                Excluded
                  Employees.
                  [Check a. or any combination of b. - f. for those contributions
                  the
                  Employer elects to make under Part 4 of this Agreement. See Section
                  1.2 of
                  the BPD for rules regarding the determination of Excluded Employees
                  for
                  Employee After-Tax Contributions, QNECs, QMACs and Safe Harbor
                  Contributions.]

              

      

       

      
        	 	
                (1)

              	
                (2)

              	
                (3)

              	 
	 	
                ?401(k)

                Deferrals

              	
                Employer

                Match

              	
                Employer

                Nonelective

              	 
	
                a.

              	
                [  
                  ]

              	
                [  
                  ]

              	
                [  
                  ]

              	
                No
                  excluded categories of Employees.

              
	
                b.

              	
                [  
                  ]

              	
                [  
                  ]

              	
                [ 
                   ]

              	
                Union
                  Employees (see Section 22.202 of the BPD).

              
	
                c.

              	
                [  
                  ]

              	
                [  
                  ]

              	
                [  
                  ]

              	
                Nonresident
                  Alien Employees (see Section 22.124 of the BPD).

              
	
                d.

              	
                [  
                  ]

              	
                [  
                  ]

              	
                [  
                  ]

              	
                Leased
                  Employees (see Section 1.2(b) of the BPD).

              
	
                e.

              	
                [  
                  ]

              	
                [  
                  ]

              	
                [ 
                   ]

              	
                Highly
                  Compensated Employees (see Section 22.99 of the BPD).

              
	
                f.

              	
                [X]

              	
                [X]

              	
                [X]

              	
                (Describe
                  Excluded Employees):
                  Directors acting solely in that
                  capacity.

              

      

       

      
        	
                5.

              	
                Minimum
                  age and service conditions for becoming an Eligible
                  Participant.
                  [Check a. or check b. and/or any one of c. - e. for those contributions
                  the Employer elects to make under Part 4 of this Agreement. Selection
                  f.
                  may be checked instead of or in addition to any selections under
                  b. - e.
                  See Section 1.4 of the BPD for the application of the minimum age
                  and
                  service conditions for purposes of Employee After - Tax Contributions,
                  QNECs, QMACs and Safe Harbor Contributions. See Part 7 of this
                  Agreement
                  for special service crediting
                  rules.]

              

      

       

      
        	 	
                (1)

              	
                (2)

              	
                (3)

              	 
	 	
                ?401(k)
                  Deferrals

              	
                Employer
                  Match

              	
                Employer
                  Nonelective

              	 
	
                a.

              	
                [ 
                   ]

              	
                [  
                  ]

              	
                [ 
                   ]

              	
                None
                  (conditions are met on Employment Commencement Date).

              
	
                b.

              	
                [X]

              	
                [X]

              	
                [X]

              	
                Age
                  21 (cannot exceed age 21).

              
	
                c.

              	
                [ 
                   ]

              	
                [  
                  ]

              	
                [  
                  ]

              	
                One
                  Year of Service.

              
	
                d.

              	
                [X]

              	
                [X]

              	
                [X]

              	
                3
                  consecutive months (not more than 12) during which the Employee
                  completes
                  at least ...j.. Hours of Service (cannot exceed 1,000). If an Employee
                  does not satisfy this requirement in the first designated period
                  of months
                  following his/her Employment Commencement Date, such Employee will
                  be
                  deemed to satisfy this condition upon completing a Year of Service
                  (as
                  defined in Section 1.4(b) of the BPD).

              
	
                e.

              	
                [ 
                   ]

              	
                [  
                  ]

              	
                [  
                  ]

              	
                Two
                  Years of Service. [Full and immediate vesting must be selected
                  under Part
                  6 of this Agreement.] 

              
	
                f.

              	
                [  
                  ]

              	
                [  
                  ]

              	
                [  
                  ]

              	
                (Describe
                  eligibility conditions):

              
	 	 	 	 	
                [Note:
                  Any conditions provided under f. must be described in a manner
                  that
                  precludes Employer discretion and must satisfy the nondiscrimination
                  requirements of ?1 .401(a) (4) of the regulations, and may not
                  cause the
                  Plan to violate the provisions of Code
                  ?410(a).]

              

      

       

      
        	
                [X]
                  6.

              	
                Dual
                  eligibility.
                  Any Employee (other than an Excluded Employee) who is employed
                  on the date
                  designated under a. or b. below, as applicable, is deemed to be
                  an
                  Eligible Participant as of the later of the date identified under
                  this #6
                  or the Effective Date of this Plan, without regard to any Entry
                  Date
                  selected under Part 2. See Section 1 .4(d)(2) of the BPD. [Note:
                  If this #6 is checked, also check a. orb. If this #6 is not checked,
                  the
                  provisions of Section 1.4(d)(1) of the BPD
                  apply.]

              

      

       

      [ 
         ] a. The
        Effective Date of this Plan.

       

                      [X] b. (Identify
        date) Employees
        of Regency Investment Advisors. Inc. shall enter thePlan
        on the acquisition date, April 26, 2002.

       

      [Note:
        Any
        date specified under b. may not cause the Plan to violate the provisions
        of Code
        ?410(a). See Section 1.4 of the BPD.]

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

       

      

      
        	
                Part
                  2 Commencement of
                  Participation

              

      

       

      (See
        Section 1.5 of the BPD)

       

      
        	
                7.

              	
                Entry
                  Date upon which participation begins after completing minimum age
                  and
                  service conditions under Part 1, #5 above.
                  [Check one of a. - e. for those contributions the Employer elects
                  to make
                  under Part 4 of this Agreement. See Section 1.5 of the BPD for
                  determining
                  the Entry Date applicable to Employee After-Tax Contributions,
                  QNECs,
                  QMAC5 and Safe Harbor
                  Contributions.]

              

      

       

      
        	 	
                (1)

              	
                (2)

              	
                (3)

              	 
	 	
                ?401(k)
                  Deferrals

              	
                Employer
                  Match

              	
                Employer
                  Nonelective

              	 
	
                 

                a.

              	
                 

                [  
                  ]

              	
                 

                [  
                  ]

              	
                 

                [  
                  ]

              	
                 

                The
                  next following Entry Date (as defined in #8 below).

              
	
                 

                b.

              	
                 

                [X]

              	
                 

                [X]

              	
                 

                [X]

              	
                 

                The
                  Entry Date (as defined in #8 below) coinciding with or next following
                  the
                  completion of the age and service conditions.

              
	
                 

                c.

              	
                 

                N/A

              	
                 

                [  
                  ]

              	
                 

                [  
                  ]

              	
                 

                The
                  nearest Entry Date (as defined in #8 below).

              
	
                 

                d.

              	
                 

                N/A

              	
                 

                [ 
                   ]

              	
                 

                [ 
                   ]

              	
                 

                The
                  preceding Entry Date (as defined in #8 below).

              
	
                 

                e.

              	
                 

                [  
                  ]

              	
                 

                [  
                  ]

              	
                 

                [  
                  ]

              	
                 

                The
                  date the age and service conditions are satisfied. [Also check
                  #8.e. below
                  for the same type of contribution(s) checked
                  here.]

              

      

       

      
        	
                8.

              	
                Definition
                  of Entry Date.
                  [Check one of a. - e. for those contributions the Employer elects
                  to make
                  under Part 4 of this Agreement. Selection f. may be checked instead
                  of or
                  in addition to a. - e. See Section 1.5 of the BPD for determining
                  the
                  Entry Date applicable to Employee After-Tax Contributions, QNECs,
                  QMACs
                  and Safe Harbor Contributions.]

              

      

       

      
        	 	
                (1)

              	
                (2)

              	
                (3)

              	 
	 	
                ?401(k)
                  Deferrals

              	
                Employer
                  Match

              	
                Employer
                  Nonelective

              	 
	
                 

                a.

              	
                 

                [  
                  ]

              	
                 

                [  
                  ]

              	
                 

                [  
                  ]

              	
                 

                The
                  first day of the Plan Year and the first day of 7th month of the
                  Plan
                  Year.

              
	
                 

                b.

              	
                 

                [X]

              	
                 

                [X]

              	
                 

                [X]

              	
                 

                The
                  first day of each quarter of the. Plan Year.

              
	
                 

                c.

              	
                 

                [ 
                   ]

              	
                 

                [  
                  ]

              	
                 

                [  
                  ]

              	
                 

                The
                  first day of each month of the Plan Year.

              
	
                 

                d.

              	
                 

                [  
                  ]

              	
                 

                [  
                  ]

              	
                 

                [ 
                   ]

              	
                 

                The
                  first day of the Plan Year. [If #7.a. or #7.b. above is checked
                  for the
                  same type of contribution as checked here, see the restrictions
                  in Section
                  1.5(b) of the BPD.]

              
	
                 

                e.

              	
                 

                [ 
                   ]

              	
                 

                [  
                  ]

              	
                 

                [  
                  ]

              	
                 

                The
                  date the conditions in Part 1, #5. above are satisfied. [This e.
                  should be
                  checked for a particular type of contribution only if #7.e. above
                  is also
                  checked for that type of contribution.]

              
	
                 

                f.

              	
                 

                [ 
                   ]

              	
                 

                [  
                  ]

              	
                 

                [  
                  ]

              	
                 

                (Describe
                  Entry Date) __________________________

              
	 	 	 	 	
                 

                [Note:
                  Any Entry Date designated in f. must comply with the requirements
                  of Code
                  ?410(a) (4) and must satisfy the nondiscrimination requirements
                  under
                  ?1.401(a) (4) of the regulations. See Section 1.5(a) of the
                  BPD.]

                 

              
	
                Part
                  3 Compensation Definitions

              

      

       

      (See
        Sections 22.102 and 22.197 of the BPD)

      9. Definition
        of Total Compensation:

       

      [X] a. W-2
        Wages.

       

      [ 
         ] b. Withholding
        Wages.

       

      [ 
         ] c. Code
        ?415
        Safe Harbor Compensation.

       

      [Note:
        Each of
        the above definitions is increased for Elective Deferrals (as defined in
        Section
        22.61 of the BPD, for pre-tax contributions to a cafeteria plan or a Code
        ?457
        plan, and for qualified transportation fringes under Code ?132(f) (4). See
        Section 22.197 of the BPD.]

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

       

      
        	
                10.

              	
                Definition
                  of Included Compensation
                  for allocation of contributions or forfeitures: [Check a. orb.
                  for those
                  contributions the Employer elects under Part 4 of this Agreement.
                  If b. is
                  selected for a particular contribution, also check any combination
                  of c.
                  through]. for that type of contribution. See Section 22.102 of
                  the BPD for
                  determining Included Compensation for Employee After-Tax Contributions,
                  QNECs, QMAC5 and Safe Harbor
                  Contributions.]

              

      

      
        	 	
                (1)

              	
                (2)

              	
                (3)

              	 
	 	
                ?401(k)
                  Deferrals

              	
                Employer
                  Match

              	
                Employer
                  Nonelective

              	 
	
                 

                a.

              	
                 

                [  
                  ]

              	
                 

                [ 
                   ]

              	
                 

                [  
                  ]

              	
                 

                Total
                  Compensation, as defined in #9 above.

              
	
                 

                b.

              	
                 

                [X]

              	
                 

                [X]

              	
                 

                [X]

              	
                 

                Total
                  Compensation, as defined in #9 above, with the following
                  exclusions:

              
	
                 

                c.

              	
                 

                N/A

              	
                 

                [  
                  ]

              	
                 

                [  
                  ]

              	 	
                 

                Elective
                  Deferrals, pre-tax contributions to a cafeteria plan or a Code
                  ?457 plan,
                  and qualified transportation fringes under Code ?132(f)(4) are
                  excluded.
                  See Section 22.102 of the BPD.

              
	
                 

                d.

              	
                 

                [X]

              	
                 

                [X]

              	
                 

                [X]

              	 	
                 

                Fringe
                  benefits, expense reimbursements, deferred compensation, and welfare
                  benefits are excluded.

              
	
                 

                e.

              	
                 

                [  
                  ]

              	
                 

                [  
                  ]

              	
                 

                [ 
                   ]

              	 	
                 

                Compensation
                  above $______ is excluded.

              
	
                 

                f.

              	
                 

                [  
                  ]

              	
                 

                [  
                  ]

              	
                 

                [  
                  ]

              	 	
                 

                Bonuses
                  are excluded.

              
	
                 

                g.

              	
                 

                [  
                  ]

              	
                 

                [  
                  ]

              	
                 

                [  
                  ]

              	 	
                 

                Commissions
                  are excluded.

              
	
                 

                h.

              	
                 

                [ 
                   ]

              	
                 

                [  
                  ]

              	
                 

                [  
                  ]

              	 	
                 

                Overtime
                  is excluded.

              
	
                 

                I.

              	
                 

                [  
                  ]

              	
                 

                [  
                  ]

              	
                 

                [  
                  ]

              	 	
                 

                Amounts
                  paid for services performed for a Related Employer that does not
                  execute
                  the Co-Sponsor Adoption Page under this Agreement are
                  excluded.

              
	
                 

                j.

              	
                 

                [X]

              	
                 

                [X]

              	
                 

                [X]

              	 	
                 

                (Describe
                  modifications to Included Compensation): Income
                  derived from the exercise of stock options and director?s fees
                  are
                  excluded.

              

      

       

      [Note:
        Unless
        otherwise provided under]., any exclusions selected under f. through j. above
        do
        not apply to Nonhighly Compensated Employees in determining allocations under
        the Permitted Disparity Method under Part 4C, #21.b. of this Agreement or
        for
        purposes of applying the Safe Harbor 401(k) Plan provisions under Part 4E
        of
        this Agreement.]

       

      [ 
         ] 11. Special
        rules.

       

      [  
        ] a. Highly
        Compensated Employees only. For all purposes under the Plan, the
        modifications

      to
        Included Compensation elected in #10.f. through #10.j. above will apply only
        to
        Highly Compensated Employees.

      [  
        ] b. Measurement
        period (see the operating rules under Section 2.2(c)(3) of the BPD).
        Instead

      of
        the
        Plan Year, Included Compensation is determined on the basis of the period
        elected under (1) or (2) below.

       

      [  
        ] (1)
        The
        calendar year ending in the Plan Year.

       

      [ 
         ] (2)
        The
        12-month period ending on ______ which ends during the Plan Year.

       

      [Note:
        If
        this selection b. is checked, Included Compensation will be determined on
        the
        basis of the period designated in (1) or (2) for all contribution types.
        If this
        selection b. is not checked, Included Compensation is based on the Plan Year.
        See Part 4 for the ability to use partial year Included
        Compensation.]

       

      [Practitioner
        Tip: If #1 1.b is checked, it is recommended that the Limitation Year for
        purposes of applying the Annual Additions Umitation under Code ?415 correspond
        to the period used to determine Included Compensation. This modification
        to the
        Limitation Year may be made in Part 13, #69.a. of this
        Agreement.]

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

       

      

      
        	
                Part
                  4A - Section 401(k) Deferrals

              

      

       

      (See
        Section 2.3(a) of the BPD)

       

      
        	
                [X]

              	
                Check
                  this selection and complete the applicable sections of this Part
                  4A to
                  allow for Section 401(k) Deferrals under the
                  Plan.

              

      

       

      [  
        ] 12. Section
        401(k) Deferral limit.
        ___%of
        Included Compensation. [If this#12 is not
        checked,
        the Code ?402(g)

       deferral
        limit described in Section 17.1 of the BPD and the Annual Additions Limitation
        under Article 7 of the BPD still apply.]

       

      [  
        ] a. Applicable
        period.
        The
        limitation selected under #12 applies with respect to Included

      Compensation
        earned during:

               

                      [  
        ] (1)
        the Plan Year.

       

      [  
        ] (2) the portion of the Plan Year in which the Employee is an Eligible
        Participant.

       

      [  
        ] (3) each separate payroll period during which the Employee is an Eligible
        Participant.

       

      [Note:
        If
        Part 3, #1 lb. is checked, any period selected under this a. will be determined
        as if the Plan Year were the period designated under Part 3, #1 1.b. See
        Section
        2.2(c) (3) of the BPD.]

       

      [ 
         ] b. Limit
        applicable only to Highly Compensated Employees.
        [If
        this b. is not checked,

      any
        limitation selected under #12 applies to all Eligible
        Participants.)

       

      [ 
         ] (1) The limitation selected under #12 applies only to Highly Compensated
        Employees.

       

      [  
        ] (2) The limitation selected under #12 applies only to Nonhighly
        Compensated

      Employees.
        Highly Compensated Employees may defer up to _% of Included Compensation
        (as
        determined under a. above). [The percentage inserted in this (2) for Highly
        Compensated Employees must be lower than the percentage inserted in #12 for
        Nonhighly Compensated Employees.]

       

      
        	
                [X]
                  13.

              	
                Minimum
                  deferral rate:
                  [If this #13 is not checked, no minimum deferral rate applies to
                  Section
                  401(k) Deferrals under the Plan.]

              

      

       

      [X] a. _1_%
        of
        Included Compensation for a payroll period. b. $ for a payroll
        period.

       

      [  
        ] b. $__
        for
        payroll period.

       

      [  
        ] 14. Automatic
        deferral election.
        (See
        Section 2.3(a)(2) of the BPD.) An Eligible Participant will
        automatically

      defer
        _%
        of Included Compensation for each payroll period, unless the Eligible
        Participant makes a contrary Salary Reduction Agreement election on or after___.
        This automatic deferral election will apply to:

       

      [  
        ] a. all
        Eligible Participants.

       

      [  
        ] b. only
        those Employees who become Eligible Participants on or after the following
        date:

      _______________________________________________________________________

       

      [  
        ] 15. Effective
        Date.
        If this
        Plan is being adopted as a new 401(k) plan or to add a 401(k) feature to
        an
        existing plan, Eligible Participants may begin making Section 401(k) Deferrals
        as 

                
          of:_

       

      
        	
                Part
                  4B Employer Matching
                  Contributions

              

      

       

      (See
        Sections 2.3(b) and (c) of the BPD)

       

      
        	
                [X]

              	
                Check
                  this selection and complete this Part 4B to allow for Employer
                  Matching
                  Contributions.
                  Each formula allows for Employer Matching Contributions to be allocated
                  to
                  Section 401(k) Deferrals and/or Employee After-Tax Contributions
                  (referred
                  to as ?applicable contributions?). If a matching formula applies
                  to both
                  types of contributions, such contributions are aggregated to determine
                  the
                  Employer Matching Contribution allocated under the formula. If
                  any formula
                  applies to Employee After-Tax Contributions, Part 4D must be completed.
                  [Note: Do not check this selection if the giy Employer Matching
                  Contributions authorized under the Plan are Safe Harbor Matching
                  Contributions. Instead, complete the applicable elections under
                  Part 4E of
                  this Agreement If a ?regular? Employer Matching Contribution will
                  be made
                  in addition to a Safe Harbor Matching Contribution, complete this
                  Part 48
                  for the ?regular? Employer Matching Contribution and Part 4E for
                  the Safe
                  Harbor Matching Contribution. To avoid ACP Testing with respect
                  to any
                  ?regular? Employer Matching Contributions, such contributions may
                  not be
                  based on applicable contributions in excess of 6% of Included Compensation
                  and any discretionary ?regular? Employer Matching Contributions
                  may not
                  exceed 4% of Included
                  Compensation.]

              

      

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      16. Employer
        Matching Contribution formula(s):
        [See
        the operating rules under #17 below.]

      
        
          

            
              	 	
                       

                      (1)

                    	
                       

                      (2)

                    	 	 	 
	 	
                       

                      ?401(k)
                        Deferrals

                    	
                       

                      Employee
                        After-Tax

                    	 	 	 
	
                       

                      a.

                    	
                       

                      [  
                        ]

                    	
                       

                      [  
                        ]

                    	
                       

                      Fixed
                        matching contribution.
                        ...._% of each Eligible Participant?s applicable contributions.
                        The
                        Employer Matching Contribution does not apply to applicable
                        contributions
                        that exceed:

                    
	 	 	 	
                       

                      [  
                        ] (a) % of Included Compensation.

                    
	 	 	 	
                       

                      [  
                        ] (b) $__.

                    
	 	 	 	
                       

                      [Note:
                        If neither (a) nor (b) is checked all applicable contributions
                        are
                        eligible for the Employer Matching Contribution under this
                        formula.]

                    
	
                       

                      b.

                    	
                       

                      [X]

                    	
                       

                      [  
                        ]

                    	
                       

                      Discretionary
                        matching contribution.
                        A
                        uniform percentage, as determined by the Employer, of each
                        Eligible
                        Participant?s applicable contributions.

                    
	 	 	 	
                       

                      [  
                        ] (a) The Employer Matching Contribution allocated to any
                        Eligible
                        Participant may not exceed .___% of Included
                        Compensation.

                    
	 	 	 	
                       

                      [X]
                        (b) The Employer Matching Contribution will apply only to
                        a Participant?s
                        applicable contributions that do not exceed:

                    
	 	 	 	
                       

                      [  
                        ] 1.__% of Included Compensation.

                    	 
	 	 	 	
                       

                      [  
                        ] 2. $__.

                    	 
	 	 	 	
                       

                      [X]
                        3. a dollar amount or percentage of Included Compensation
                        that is
                        uniformly determined by the Employer for all Eligible 

                                
                        Participants.

                    
	 	 	 	
                       

                      [Note:
                        If none of the selections 1. 3. is checked, all applicable
                        contributions
                        are eligible for the Employer Matching Contribution under
                        this
                        formula.]

                    
	
                       

                      c.

                    	
                       

                      [  
                        ]

                    	
                       

                      [ 
                         ]

                    	
                       

                      Tiered
                        matching contribution.
                        A
                        uniform percentage of each tier of each Eligible Participant?s
                        applicable
                        contributions, determined as follows:

                    
	 	 	 	 	
                       

                      Tiers
                        of contributions

                    	
                       

                      Matching
                        percentage

                    
	
                       

                    	
                       

                    	
                       

                    	
                       

                    	
                      (indicate
                        $ or %)

                    	
                       

                    
	
                       

                    	
                       

                    	
                       

                    	
                       

                    	
                       

                      (a)
                        First _______________

                    	
                       

                      (b)
                        _______________

                    
	
                       

                    	
                       

                    	
                       

                    	
                       

                    	
                       

                      (c)
                        Next _______________

                    	
                       

                      (d)
                        _______________

                    
	
                       

                    	
                       

                    	
                       

                    	
                       

                    	
                       

                      (e)
                        Next _______________

                    	
                       

                      (f)
                        ________________

                    
	
                       

                    	
                       

                    	
                       

                    	
                       

                    	
                       

                      (g)
                        Next _______________

                    	
                       

                      (h)
                        _______________

                    
	 	 	 	
                       

                      [Note:
                        Fill in only percentages or dollar amounts but not both.
                        If percentages
                        are used each tier represents the amount of the Participant?s
                        applicable
                        contributions that equals the specified percentage of the
                        Participant?s
                        Included Compensation.]

                    
	
                       

                      d.

                    	
                       

                      [  
                        ]

                    	
                       

                      [  
                        ]

                    	
                       

                      Discretionary
                        tiered matching contribution.
                        The Employer will determine a matching percentage for each
                        tier of each
                        Eligible Participant?s applicable contributions. Tiers are
                        determined in
                        increments of:

                    
	 	 	 	 	
                       

                      Tiers
                        of contributions

                    	 
	 	 	 	 	
                      (indicate
                        $ or %)

                    	 
	 	 	 	 	
                       

                      (a)
                        First _______________

                    	
                       

                    
	
                       

                    	
                       

                    	
                       

                    	
                       

                    	
                       

                      (b)
                        Next _______________

                    	
                       

                    
	
                       

                    	
                       

                    	
                       

                    	
                       

                    	
                       

                      (c)
                        Next _______________

                    	
                       

                    
	
                       

                    	
                       

                    	
                       

                    	
                       

                    	
                       

                      (d)
                        Next _______________

                    	 
	 	 	 	
                       

                      [Note:
                        Fill in only percentages or dollar amounts but not both.
                        If percentages
                        are used each tier represents the amount of the Participant?s
                        applicable
                        contributions that equals the specified percentage of the
                        Participant?s
                        Included Compensation.]

                    

            

             

          

           

        

      

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

       

      
        
          
            	
                     

                    e.

                  	
                     

                    [ 
                       ]

                  	
                     

                    [  
                      ]

                  	
                     

                    Year
                      of Service matching contribution.
                      A
                      uniform percentage of each Eligible Participants applicable
                      contributions
                      based on Years of Service with the Employer, determined as
                      follows:

                  
	 	 	 	 	
                     

                    Matching
                      Percentage

                  	 
	 	 	 	 	
                     

                    (b)
                      _______________%

                  	 
	 	 	 	 	
                     

                    (d)
                      _______________%

                  	 
	 	 	 	 	
                     

                    (f)
                      _______________%

                  	 
	 	 	 	 [  
                    ]1.	
                     

                    In
                      applying the Year of Service matching contribution formula,
                      a Year of
                      Service is: [If not checked, a Year of Service is 1,000 Hours
                      of Service
                      during the Plan Year.]

                  
	 	 	 	 	
                     

                    [  
                      ] a. as defined for purposes of eligibility under Part
                      7.

                  
	 	 	 	 	
                     

                    [  
                      ] b. as defined for purposes of vesting under Part 7.

                  
	 	 	 	
                     

                    [  
                      ] 2.

                  	
                     

                    Special
                      limits on Employer Matching Contributions under the Year of
                      Service
                      formula:

                  
	 	 	 	 	
                     

                    [  
                      ] a. The Employer Matching Contribution allocated to any Eligible
                      Participant may not exceed _% of Included Compensation.

                  
	 	 	 	 	
                     

                    [  
                      ] b. The Employer Matching Contribution will apply only to
                      a Participant?s
                      applicable contributions that do not exceed:

                  
	 	 	 	 	
                     

                        [ 
                       ] (1) __% of Included Compensation.

                  
	 	 	 	 	
                     

                        [  
                      ]
                      (2) $__.

                  
	
                     

                    f.

                  	
                     

                    [  
                      ]

                  	
                     

                    [  
                      ]

                  	
                     

                    Net
                      Profits.
                      Any Employer Matching Contributions made in accordance with
                      the elections
                      under this #16 are limited to Net Profits. [If this f. is checked,
                      also
                      select (a) or (b) below.]

                  
	 	 	 	
                     

                    [  
                      ] (a)

                  	
                     

                    Default
                      definition of Net Profits.
                      For purposes of this selection f., Net Profits is defined in
                      accordance
                      with Section 2.2(a)(2) of the BPD.

                  
	 	 	 	
                     

                    [  
                      ] (b)

                  	
                     

                    Modified
                      definition of Net Profits.
                      For purposes of this selection f., Net Profits is defined as
                      follows:

                  
	 	 	 	 	
                     

                    [Note:
                      Any definition of Net Profits under this (b) must be described
                      in a manner
                      that precludes Employer discretion and must satisfy the nondiscrimination
                      requirements of 1.401(a) (4) of the regulations and must apply
                      uniformly
                      to all Participants.]

                  

          

          
          

        

        
        

      

       

      17. Operating
        rules for applying the matching contribution formulas:

      

        

          
            	
                    a.

                  	
                    Applicable
                      contributions taken into account:
                      (See Section 2.3(b)(3) of the BPD.) The matching contribution
                      formula(s)
                      elected in #16. above (and any limitations on the amount of
                      a
                      Participant?s applicable contributions considered under such
                      formula(s))
                      are applied separately for each:

                     

                  
	 	
                    [X]
                      (1) Plan Year.

                  	
                    [  
                      ] (2) Plan Year quarter.

                  
	 	
                    [ 
                       ] (3) calendar month.

                  	
                    [  
                      ] (4) payroll period.

                     

                  
	 	
                    [Note:
                      If Part 3 #1 1.b. is checked the period selected under this
                      a. (to the
                      extent such period refers to the Plan Year) will be determined
                      as if the
                      Plan Year were the period designated under Part 3 #1 1.b. See
                      Section 2.
                      2(c)(3) of the BPD.]

                     

                  
	
                    b.

                  	
                    Special
                      rule for partial period of participation.
                      If an Employee is an Eligible Participant for only part of
                      the period
                      designated in a. above, Included Compensation is taken into
                      account
                      for:.

                     

                  
	 	
                    [X]
                      (1) the entire period, including the portion of the period
                      during which
                      the Employee is not an Eligible Participant.

                  
	 	
                                   
                      [   ] (2) the portion of the period in which
                      the Employee is an
                      Eligible Participant.

                  
	 	
                    [  
                      ] (3) the portion of the period during which the Employee?s
                      election to
                      make the applicable contributions is in
                      effect.

                  

          

          
          

        

        
        

      

       

      

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

       

      
        	
                [
                  ]
                  18.

              	
                Qualified
                  Matching Contributions
                  (QMACs): [Note: Regardless of any elections under this #18, the
                  Employer
                  may make a QMAC to the Plan to correct a failed ADP or ACP Test,
                  as
                  authorized under Sections 17.2(d) (2) and 17.3(d) (2) of the BPD.
                  Any QMAC
                  allocated to correct the ADP or A CP Test which is not specifically
                  authorized under this #18 will be allocated to all Eligible Participants
                  who are Nonhighly Compensated Employees as a uniform percentage
                  of Section
                  401(k) Deferrals made during the Plan Year. See Section 2.3(c)
                  of the
                  BPD.]

              

      

      
      

      
        	 	
                 

                [  
                  ]

              	
                 

                a.

              	
                 

                All
                  Employer Matching Contributions are designated as
                  QMACs.

              
	 	
                 

                [ 
                   ]

              	
                 

                b.

              	
                 

                Only
                  Employer Matching Contributions described in selection(s) under
                  #16 above
                  are designated as QMACs.

              
	 	
                 

                [ 
                   ]

              	
                 

                c.

              	
                 

                In
                  addition to any Employer Matching Contribution provided under #16
                  above,
                  the Employer may make a discretionary QMAC that is allocated equally
                  as a
                  percentage of Section 401(k) Deferrals made during the Plan Year.
                  The
                  Employer may allocate QMACs only on Section 401(k) Deferrals that
                  do not
                  exceed a specific dollar amount or a percentage of Included Compensation
                  that is uniformly determined by the Employer. QMACs will be allocated
                  to:

              
	 	
                 

                [  
                  ]

              	
                 

                (1)

              	
                 

                Eligible
                  Participants who are Nonhighly Compensated Employees.

              
	 	
                 

                [  
                  ]

              	
                 

                (2)

              	
                 

                all
                  Eligible Participants.

              

      

      
      

       

      
        	
                [  
                  ] 19.

              	
                Allocation
                  conditions.
                  An Eligible Participant must satisfy the following allocation conditions
                  for an Employer Matching Contribution: [Check a. orb. or any combination
                  of c. - f. Selection e. may not be checked if b. or d. is checked.
                  Selection g. and/or h. may be checked in addition to b. -
                  f]

              

      

       

      [  
        ] a. None.

       

      [  
        ]  b. Safe
        harbor allocation condition. An Employee must be employed by the Employer
        on
        the

      last
        day
        of the Plan Year OR must have more than____ (not more than 500) Hours of
        Service
        for the Plan Year. 

       

      [X]  c. Last
        day
        of employment condition. An Employee must be employed with the Employer
        on

       the
        last day of the Plan Year.

       

      [X]  d. Hours
        of
        Service condition. An Employee must be credited with at least 1,000 Hours
        of

       Service
        (may) not exceed 1,000) during the Plan Year.

       

      [  
        ] e. Elapsed
        Time Method. (See Section 2.6(d) of the BPD.)

       

      [  
        ] (1) Safe
        harbor allocation condition. An Employee must be9mployed by the

      Employer
        on the last day of the Plan Year OR must have more than __ (not more than
        91)
        days of employment with the Employer during the Plan Year.

       

      [  
        ] (2) Service
        condition. An Employee must have more than ? (not more than

      182)
        days
        of employment with the Employer during the Plan Year.

       

      [ 
         ] f. Distribution
        restriction. An Employee must not have taken a distribution of the
        applicable

        
        contributions eligible for an Employer Matching Contribution prior to the
        end of
        the period for which the Employer Matching Contribution is being made (as
        defined in 

        
        #1 7.a. above). See Section 2.6(c) of the BPD.

       

      [  
        ] g. Application
        to a specified period. In applying the allocation condition(s) designated
        under

      b.
        through e. above, the allocation condition(s) will be based on the period
        designated under #1 7.a. above. In applying an Hours of Service condition
        under
        d. above, the following method will be used: [This g. should be checked only
        if
        a period other than the Plan Year is selected under #17. a. above. Selection
        (1)
        or (2) must be selected only if d. above is also checked.]

       

      [  
        ] (1) Fractional
        method (see Section 2.6(e)(2)(i) of the BPD).

       

      [ 
         ] (2) Period-by-period
        method (see Section 2.6(e)(2)(ii) of the BPD).

       

      [Practitioner
        Note: If this g. is not checked, any allocation condition(s) selected under
        b.
        through e. above will apply with respect to the Plan Year, regardless of
        the
        period selected under #1 7.a. above. See Section 2.6(e) of the BPD for
        procedural rules for applying allocation conditions for a period other than
        the
        Plan Year.]

       

      [  
        ] h. The
        above
        allocation condition(s) will not apply if:

       

      [  
        ] (1) the
        Participant dies during the Plan Year.

       

      [  
        ] (2) the
        Participant is Disabled.

       

      [ 
         ] (3) the
        Participant, by the end of the Plan Year, has reached:

       

      [ 
         ] (a) Normal
        Retirement Age.

       

      [  
        ] (b) Early
        Retirement Age.

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      

      
        	
                Part
                  4C Employer Nonelective
                  Contributions

              

      

       

      (See
        Sections 2.3(d) and (e) of the BPD)

       

      
        	
                [X]

              	
                Check
                  this selection and complete this Part 4C to allow for Employer
                  Nonelective
                  Contributions.
                  [Note: Do not check this selection if the gy Employer Nonelective
                  Contributions authorized under the Plan are Safe Harbor Nonelective
                  Contributions. Instead, complete the applicable elections under
                  Part 4E of
                  this Agreement.]

              

      

       

      [X]
        20. Employer
        Nonelective Contribution
        (other
        than QNECs):

       

      [X] a. Discretionary.
        Discretionary with the Employer.

       

      [  
        ] b. Fixed
        uniform percentage.
        _% of
        each Eligible Participants Included Compensation.

      
      

      [  
        ] c. Uniform
        dollar amount.

       

      [ 
         ] (1) A
        uniform
        discretionary dollar amount for each Eligible Participant.

       

      [  
        ] (2) $___
        for
        each Eligible Participant.

       

      [  
        ] d. Davis-Bacon
        Contribution Formula.
        (See
        Section 2.2(a)(1) of the BPD for rules

      regarding
        the application of the Davis-Bacon Contribution Formula.) The Employer will
        make
        a contribution for each Eligible Participant?s Davis-Bacon Act Service based
        on
        the hourly contribution rate for the Participant?s employment classification,
        as
        designated under Schedule A of this Agreement. The contributions under this
        formula will be allocated under the Pro Rata Allocation Formula under #21
        a.
        below, but based on the amounts designated in Schedule A as attached to this
        Agreement. [If this d. is selected, #21.a. below also must be
        selected.]

       

      [ 
         ] (1) The
        contributions under the Davis-Bacon Contribution Formula will

       offset
        the following contributions under the Plan: [Check (a) and/or (b). If this
        (1)
        is not checked, contributions under the Davis Bacon Contribution 
        

       Formula
        will not offset any other Employer Contributions under the Plan.]

       

      [ 
         ] (a) Employer
        Nonelective Contributions

       

      [  
        ] (b) Employer
        Matching Contributions

       

      [ 
         ] (2) The
        default provisions under Section 2.2(a)(1) are modified as follows:

       

      [Note:
        Any modification to the default provisions under (2) must satisfy the
        nondiscrimination requirements under ?1.401(a) (4) of the regulations. Any
        modification under (2) will not allow the offset of any contributions to
        any
        other Plan.]

       

      [  
        ] e. Net
        Profits.
        Check
        this e. if the contribution selected above is limited to Net Profits. [If
        this

      e.
        is
        checked, also select (1) or (2) below]

       

      [ 
         ] (1) Default
        definition of Net Profits. For purposes of this subsection e., Net

      Profits
        is defined in accordance with Section 2.2(a)(2) of the BPD.

       

      [  
        ] (2) Modified
        definition of Net Profits. For purposes of this subsection e., Net

      Profits
        is defined as follows: __________________________________

       

      [Note:
        Any definition of Net Profits under this (2) must be described in a manner
        that
        precludes Employer discretion, must satisfy the nondiscrimination requirements
        of ?1.401(a) (4) of the regulations, and must apply uniformly to all
        Participants.]

       

      [ 
         ] f. Safe
        Harbor Contributions.
        The
        Employer will make a contribution to this Plan designed

      to
        satisfy the Safe Harbor 401(k) Plan provisions under the [Insert Plan Name].
        The
        amount of the Safe Harbor Contribution is determined under the above referenced
        plan. Any Employer Nonelective Contributions designated under this #20 are
        in
        addition to the Safe Harbor Contribution. Any Safe Harbor Contribution made
        under this f. must satisfy the Safe Harbor Contribution requirements described
        in Section I 7.6(a)(1) of the BPD. See Section 1 7.6(a)(1 )(ii)(B) of the
        BPD
        for rules regarding the allocation of the Safe Harbor Contribution under
        this
        Agreement.

       

      [X] 21. Allocation
        formula for Employer Nonelective Contributions
        (other
        than QNECs): (See Section

      2.3(d)
        of
        the B PD.)

       

      [X] a. Pro
        Rata Allocation Method.
        The
        allocation for each Eligible Participant is a

      uniform
        percentage of Included Compensation (or a uniform dollar amount if #20.c.
        is
        selected above).

       

      [  
        ] b. Permitted
        Disparity Method.
        The
        allocation for each Eligible Participant is

      determined
        under the following formula: [Selection #20.a. above must also be
        checked.]

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      [  
        ] (1) Two-Step
        Formula.

       

      [  
        ] (2) Four-Step
        Formula.

       

      [ 
         ] c. Uniform
        points allocation.
        The
        allocation for each Eligible Participant is determined

      based
        on
        the Eligible Participants points. Each Eligible Participants allocation shall
        bear the same relationship to the Employer Contribution as his/her total
        points
        bears to all points awarded. An Eligible Participant will receive: [Check
        (1)
        and/or (2). Selection (3) may be checked in addition to (I) and (2). Selection
        #20a. above also must be checked.]

       

      [ 
         ] (1) __
        points
        for each year(s) of age (attained as of the end of the Plan

      Year).

       

      [  
        ] (2) __
        points
        for each Year(s) of Service, determined as follows: [Check (a)

      or
        (b).
        Selection (c) may be checked in addition to (a) or (b).]

       

      [  
        ] (a) In
        the
        same manner as determined for eligibility.

       

      [ 
         ] (b) In
        the
        same manner as determined for vesting.

       

      [  
        ] (c) Points
        will not be provided with respect to Years of

       Service
        in excess of

       

      [ 
         ] (3) __
        points
        for each $__ (not to exceed $200) of Included Compensation.

       

      [  
        ] d. Allocation
        based on service.
        The
        Employer Nonelective Contribution will be allocated to

      each
        Eligible Participant as: [Check (1) or (2). Also check (a), (b), and/or (c).
        Selection (3) may be checked in addition to (1) or(2).]

       

      
        	
                [ 
                   ]

              	
                (1)

              	
                a
                  uniform dollar amount

              	
                [  
                  ]

              	
                (2)

              	
                a
                  uniform percentage of Included Compensation for the following periods
                  of
                  service:

              

      

        
        [   ] (a) Each
        Hour
        of Service.

         [  
        ] (b) Each
        week
        of employment.

        
        [   ] (c) (Describe
        period)

       

      [  
        ] (3) The
        contribution is subject to the following minimum and/or maximum

       
        benefit limitations:

       

      [Practitioner
        Note: If #20.b. or #20.c. is checked, the selection in (1) or (2) must conform
        to the selection made in #20.b. or #20. c. Thus, if #20.b. is checked along
        with
        this subsection d., the allocation must be a uniform percentage of Included
        Compensation under (2). If #20. c. is checked along with this subsection
        d. the
        allocation must be a uniform dollar amount under (1).]

       

      [  
        ] e. Top-heavy
        minimum contribution.
        In
        applying the Top-Heavy Plan requirements under

      Article
        16 of the BPD, the top-heavy minimum contribution will be allocated to all
        Eligible Participants, in accordance with Section 16.2(a) of the BPD. [Note:
        If
        this e. is not checked, any top-heavy minimum contribution will be allocated
        only to Non-Key Employees, in accordance with Section 16.2(a) of the
        BPD.]

       

      [  
        ] f. Cross
        Testing Method.
        The
        allocation for each Eligible Participant is determined as set

         forth
        below.

       

      (1) Identify
        each Benefiting Group under the Plan: ___________________________

       

      (2) Identify
        the method for allocating amounts within each Benefiting Group
        under

       
        the Plan: _________________________________________________________

       

      (3) Identify
        the amount of the contributions to be allocated to each Benefiting
        Group

       
        under the Plan:

       

      [  
        ] (a) The
        Employer will notify the Trustee, in writing, of the amount

       of
        the contributions to be allocated to each Benefiting Group under the
        Plan.

      [  
        ] (b) Other:
        ____________________________________________

       

      
        	
                [  
                  ] 22.

              	
                Qualified
                  Nonelective Contribution
                  (QNEC). The Employer may make a discretionary QNEC that is allocated
                  under
                  the following method. [Note: Regardless of any elections under
                  this #22,
                  the Employer may make a QNEC to the Plan to correct a failed ADP
                  or ACP
                  Test, as authorized under Sections 17.2(d) (2) and 17.3(d) (2)
                  of the BPD.
                  Any QNEC allocated to correct the ADP or ACP Test which is not
                  specifically authorized under this #22 will be allocated as a uniform
                  percentage of Included Compensation to all Eligible Participants
                  who are
                  Nonhighly Compensated Employees. See Section 2.3(e) of the
                  BPD.]

              

      

       

      [ 
         ] a. Pro
        Rata Allocation Method.
        (See
        Section 2.3(e)(1) of the BPD.) The QNEC will be

      allocated
        as a uniform percentage of Included Compensation to:

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      [  
        ] (1) all
        Eligible Participants who are Nonhighly Compensated Employees.

       

      [  
        ] (2) all
        Eligible Participants.

       

      [  
        ] b. Bottom-up
        QNEC method.
        The
        QNEC will be allocated to Eligible Participants who are

       
        Nonhighly Compensated Employees in reverse order of Included Compensation.
        (See
        Section 2.3(e)(2) of the B PD.)

       

      [  
        ] c. Application
        of allocation conditions.
        If this
        c. is checked, QNECs will be allocated only to
        Eligible
        Participants who have satisfied the allocation conditions under 

      #24  below.
        [If this c. is not checked, QNECs will be allocated without regard to the
        allocation conditions under #24 below.]

       

      23. Operating
        rules for determining amount of Employer Nonelective
        Contributions.

       

      a. Special
        rules regarding Included Compensation.

       

      
        	 	
                (1)

              	
                Applicable
                  period for determining Included Compensation. In determining the
                  amount of
                  Employer Nonelective Contributions to be allocated to an Eligible
                  Participant under this Part 4C, Included Compensation is determined
                  separately for each: [If #21.b. above is checked, the Plan Year
                  must be
                  selected under (a) below.]

              

      

       

      [X] (a) Plan
        Year.                        
        [  
        ] (b) Plan
        Year
        quarter.

       

      [  
        ] (c) calendar
        month.  [  
        ] (d) payroll
        period.

       

      [Note:
        If
        Part 3, #1 1.b. is checked, the period selected under this (1) (to the extent
        such period refers to the Plan Year) will be determined as if the Plan Year
        were
        the period designated under Part 3, #1 lb. See Section 2.2(c)(3) of the
        BPD.]

       

      [X] (2) Special
        rule for partial period of participation. If an Employee is an Eligible
        Participant for

      only
        part
        of the period designated under (1)above, Included Compensation is taken into
        account for the entire period, including the portion of the period during
        which
        the Employee is not an Eligible Participant. [If this selection (2)is not
        checked, Included Compensation is taken into account only for the portion
        of the
        period during which the Employee is an Eligible Participant.]

       

      [ 
         ] b. Special
        rules for applying the Permitted Disparity Method. [Complete this b. only
        if
        #21.b.

      above
        is
        also checked.]

       

      [  
        ] (1) Application
        of Four-Step Formula for Top-Heavy Plans. If this (1) is checked,
        the

      Four-Step
        Formula applies instead of the Two-Step Formula for any Plan Year in which
        the
        Plan is a Top Heavy Plan. [This (1) may only be checked if #21.b.(1) above
        is
        also checked.]

       

      [  
        ] (2) Excess
        Compensation under the Permitted Disparity Method is the amount of

      Included
        Compensation that exceeds: [If this selection (2) is not checked, Excess
        Compensation under the Permitted Disparity Method is the amount of Included
        Compensation that exceeds the Taxable Wage Base.]

       

      [ 
         ] (a) __%
        (may
        not exceed 100Yo) of the Taxable Wage Base.

       

      [ 
         ] 1. The
        amount determined under (a) is not

      rounded.

       

      [  
        ] 2. The
        amount determined under (a) is rounded

      (but
        not
        above the Taxable Wage Base) to the next higher:

       

      [  
        ] a. $1.

       

      [  
        ] b. $100.

       

      [  
        ] c. $1,000.

       

      [  
        ] (b) ________________(may
        not exceed the Taxable Wage Base).

       

      [Note:
        The maximum integration percentage of 5.7% must be reduced to (i) 5.4% if
        Excess
        Compensation is based on an amount that is greater than 80% but less than
        100%
        of the Taxable Wage Base or (ii) 4.3% if Excess Compensation is based on
        an
        amount that is greater than 20% but less than or equal to 80% of the Taxable
        Wage Base. See Section 2.2(b)(2) of the BPD.]

       

      
        	
                24.

              	
                Allocation
                  conditions.
                  An Eligible Participant must satisfy the following allocation conditions
                  for an Employer Nonelective Contribution: [Check a. or b. or any
                  combination of c. - e. Selection e. may not be checked if b. or
                  d. is
                  checked. Selection f. and/or g. may be checked in addition to b.
                  -
                  e.]

              

      

       

      [  
        ] a. None.

       

      [  
        ] b. Safe
        harbor allocation condition. An Employee must be employed by the Employer
        on the
        last day of the Plan Year OR must have more than ? (not more than
        500)

        
        Hours of Service for the Plan Year.

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      [X] c. Last
        day
        of employment condition. An Employee must be employed with the Employer
        on

      the
        last
        day of the Plan Year.

       

      [X] d. Hours
        of
        Service condition. An Employee must be credited with at least 1,000 Hours
        of

      Service
        (may not exceed 1,000) during the Plan Year.

       

      [  
        ] e. Elapsed
        Time Method. (See Section 2.6(d) of the BPD.)

       

      [  
        ] (1) Safe
        harbor allocation condition. An Employee must be employed by the

      Employer
        on the last day of the Plan Year OR must have more than ? (not more than
        91)
        days of employment with the Employer during the Plan Year.

       

      [  
        ] (2) Service
        condition. An Employee must have more than ? (not more than

      182)
        days
        of employment with the Employer during the Plan Year.

       

      [  
        ] f. Application
        to a specified period. In applying the allocation condition(s) designated
        under

      b.
        through e. above, the allocation condition(s) will be based on the period
        designated under #23.a.(1) above. In applying an Hours of Service condition
        under d. above, the following method will be used: [This f. should be checked
        only if a period other than the Plan Year is selected under #23.a. (1) above.
        Selection (1) or (2) must be selected only if d. above is also
        checked.]

       

      [ 
         ] (1) Fractional
        method (see Section 2.6(e)(2)(i) of the BPD).

       

      [  
        ] (2) Period-by-period
        method (see Section 2.6(e)(2)(ii) of the BPD).

       

      [Practitioner
        Note: If this f. is not checked, any allocation condition(s) selected under
        b.
        through e. above will apply with respect to the Plan Year, regardless of
        the
        period selected under #23.a. (1) above. See Section 2.6(e) of the BPD for
        procedural rules for applying allocation conditions for a period other than
        the
        Plan Year.]

       

      [  
        ] g. The
        above
        allocation condition(s) will not apply if:

       

      [  
        ] (1) the
        Participant dies during the Plan Year.

       

      [  
        ] (2) the
        Participant is Disabled.

       

      [  
        ] (3) the
        Participant, by the end of the Plan Year, has reached:

       

      [  
        ] (a) Normal
        Retirement Age.

       

      [  
        ] (b) Early
        Retirement Age.

       

      
        	
                Part
                  4D Employee After Tax
                  Contributions

              

      

      (See
        Section 3.1 of the BPD)

       

      
        	
                [  
                  ]

              	
                Check
                  this selection to allow for Employee After-Tax
                  Contributions.
                  If Employee After-Tax Contributions will not be permitted under
                  the Plan,
                  do not check this selection and skip the remainder of this Part
                  4D. [Note:
                  The eligibility conditions for making Employee After-Tax Contributions
                  are
                  listed in Part I of this Agreement under ?4OI(k) Deferrals.
                  ?

              

      

       

      [  
        ] 25. Maximum.
        ____%
        of Included Compensation for:

       

      [  
        ] a. the
        entire Plan Year.

       

      [  
        ] b. the
        portion of the Plan Year during which the Employee is an Eligible
        Participant.

       

      [  
        ] c. each
        separate payroll period during which the Employee is an Eligible

      Participant.

       

      [Note:
        If
        this #25 is not checked, the only limit on Employee After-Tax Contributions
        is
        the Annual Additions Limitation under Article 7 of the BPD. If Part 3, #11
        .b.
        is checked, any period selected under this #25 will be determined as if the
        Plan
        Year were the period designated under Part 3, #11. b. See Section 2.2(c)
        (3) of
        the BPD.]

       

      [ 
         ] 26. Minimum.
        For any
        payroll period, no less than:

       

      [  
        ] a. of
        Included Compensation.

       

      [  
        ] b. $__.

       

      
        	
                Part
                  4E Safe Harbor 40 1(k) Plan
                  Election

              

      

      (See
        Section 17.6 of the BPD)

      [  
        ] Check
        this selection and complete this Part 4E if the Plan is designed to be a
        Safe
        Harbor 401(k) Plan.

       

      [  
        ] 27. Safe
        Harbor Matching Contribution:
        The
        Employer will make an Employer Matching Contribution with

       
        respect to an Eligible Participant?s Section 401(k) Deferrals and/or Employee
        After-Tax Contributions (?applicable contributions?) under the following
        formula: [Complete selection a. orb. In addition, complete selection c.
        Selection d. may be checked in addition to a. orb. and c.] 
         

      

      
        
          
          

        

        
          
          

        

        
          
            

          

        

        
          
          

        

         

        [  
          ] a. Basic
          formula: 100% of applicable contributions up to the first 3% of
          Included

      

        
        Compensation, plus 50% of applicable contributions up to the next 2% of Included
        Compensation.

       

      [  
        ] b. Enhanced
        formula:

       

      [  
        ] (1) __%
        (not
        less than 100%) of applicable contributions up to __% of

      Included
        Compensation (not less than 4% and not more than 6%).

       

      [  
        ] (2) The
        sum
        of: [The contributions under this (2) must not be less than the

      contributions
        that would be calculated under a. at each level of applicable
        contributions.]

       

      [  
        ] (a) __%
        of
        applicable contributions up to the first (b) __%

      of
        Included Compensation, plus

       

      [  
        ] (c) __%
        of
        applicable contributions up to the next (d) _%

      of
        Included Compensation.

       

      [Note:
        The percentage in (c) may not be greater than the percentage in (a). In
        addition, the sum of the percentages in (b) and (d) may not exceed
        6%.]

       

      [ 
         ] c. Applicable
        contributions taken into account: (See Section 1 7.6(a)(1 )(i) of the BPD.)
        The

      Safe
        Harbor Matching Contribution formula elected in a. or b. above (and any
        limitations on the amount of a Participant?s applicable contributions considered
        under such formula(s)) are applied separately for each:

       

      [  
        ] (1) Plan
        Year.         [  
        ] (2) Plan
        Year
        quarter.

       

      [ 
         ] (3) calendar
        month.  [  
        ] (4) payroll
        period.

       

      [Note:
        If
        Part 3, #1 1.b. is checked, any period selected under this #25 will be
        determined as if the Plan Year were the period designated under Part 3, #1
        1.b.
        See Section 2.2(c) (3) of the BPD.]

       

      [  
        ] d. Definition
        of applicable contributions. Check this d. if the Plan permits Employee
        After-Tax

      Contributions
        but the Safe Harbor Matching Contribution formula selected under a. or b.
        above
        does not apply to such Employee After-Tax Contributions.

       

      [  
        ] 28. Safe
        Harbor Nonelective Contribution:
        _% (no
        less than 3%) of Included Compensation.

       

      [  
        ] a. Check
        this selection if the Employer will make this Safe Harbor Nonelective
        Contribution

      pursuant
        to a supplemental notice as described in Section 17.6(a)(1)(ii) of the BPD.
        If
        this a. is checked, the Safe Harbor Nonelective Contribution will be required
        only for a Plan Year for which the appropriate supplemental notice is provided.
        For any Plan Year in which the supplemental notice is not provided, the Plan
        is
        not a Safe Harbor 401(k) Plan.

       

      [  
        ] b. Check
        this selection to provide the Employer with the discretion to increase the
        above

      percentage
        to a higher percentage.

       

      [ 
        ] c. Check
        this selection if the Safe Harbor Nonelective Contribution will be made
        under

        
        another plan maintained by the Employer and identify the
        plan:______________________

       

      [  
        ] d. Check
        this d. if the Safe Harbor Nonelective Contribution offsets the allocation
        that
        would

      otherwise
        be made to the Participant under Part 4C, #21 above. If the Permitted Disparity
        Method is elected under Part 4C, #21.b., this offset applies only to the
        second
        step of the Two-Step Formula or the fourth step of the Four-Step Formula,
        as
        applicable.

       

      
        	
                [  
                  ] 29.

              	
                Special
                  rule for partial period of participation.
                  If an Employee is an Eligible Participant for only part of a Plan
                  Year,
                  Included Compensation is taken into account for the entire Plan
                  Year,
                  including the portion of the Plan Year during which the Employee
                  is not an
                  Eligible Participant. [If this #29 is not checked, Included Compensation
                  is taken into account only for the portion of the Plan Year in
                  which the
                  Employee is an Eligible
                  Participant.]

              

      

      [  
        ] 30.    Eligible
        Participant.
        For
        purposes of the Safe Harbor Contributions elected above, ?Eligible
        Participant?

      means:
        [Check a., b. or c. Selection d. may be checked in addition to a., b. or
        c.]

       

      [  
        ] a. All
        Eligible Participants (as determined for Section 401(k) Deferrals).

       

      [  
        ] b. All
        Nonhighly Compensated Employees who are Eligible Participants (as determined
        for

      Section
        401(k) Deferrals).

       

      [ 
         ] c. All
        Nonhighly Compensated Employees who are Eligible Participants (as determined
        for

      Section
        401(k) Deferrals) and all Highly Compensated Employees who are Eligible
        Participants (as determined for Section 401(k) Deferrals) but who are not
        Key
        Employees.

       

      [  
        ] d. Check
        this d. if the selection under a., b. or c., as applicable, applies only
        to
        Employees

      who
        would
        be Eligible Participants for any portion of the Plan Year if the eligibility
        conditions selected for Section 401(k)

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      Deferrals
        in Part 1, #5 of this Agreement were one Year of Service and age 21. (See
        Section 1 7.6(a)(1) of the BPD.)

      

      
        	
                Part
                  4F Special 40 1(k) Plan
                  Elections

              

      

      (See
        Article 17 of the BPD)

       

      
        	
                31.

              	
                ADPIACP
                  testing method.
                  In performing the ADP and ACP tests, the Employer will use the
                  following
                  method: (See Sections 17.2 and 17.3 of the BPD for an explanation
                  of the
                  ADP/ACP testing methods.)

              

      

       

      [  
        ] a. Prior
        Year Testing Method.

       

      [X] b. Current
        Year Testing Method.

       

      [Practitioner
        Note: If this Plan is intended to be a Safe-Harbor 401(k) Plan under Part
        4E
        above, the Current Year Testing Method must be elected under b. See Section
        17.6
        of the BPD.]

       

      [  
        ] 32. First
        Plan Year for Section 401(k) Deferrals.
        (See
        Section 17.2(b) of the BPD.) Check this selection if this

      Agreement
        covers the first Plan Year that the Plan permits Section 401(k) Deferrals.
        The
        ADP for the Nonhighly Compensated Employee Group for such first Plan Year
        is
        determined under the following method:

       

      [ 
         ] a. the
        Prior
        Year Testing Method, assuming a 3% deferral percentage for the
        Nonhighly

      Compensated
        Employee Group.

       

      [ 
         ] b. the
        Current Year Testing Method using the actual deferral percentages of the
        Non
        highly

      Compensated
        Employee Group.

       

      [  
        ] 33. First
        Plan Year for Employer Matching Contributions or Employee After-Tax
        Contributions.
        (See

       Section
        17.3(b) of the BPD.) Check this selection if this Agreement covers the first
        Plan Year that the Plan includes either an Employer Matching Contribution
        formula or permits Employee After-Tax Contributions. The ACP for the Nonhighly
        Compensated Employee Group for such first Plan Year is determined under the
        following method:

       

      [  
        ] a. the
        Prior
        Year Testing Method, assuming a 3% contribution percentage for the Non
        highly

        
        Compensated Employee Group.

       

      [ 
         ] b. the
        Current Year Testing Method using the actual contribution percentages of
        the

      Nonhighly
        Compensated Employee Group.

       

      
        	
                Part5
                  - RetirementAges

              

      

      (See
        Sections 22.57 and 22.126 of the BPD)

      34. Normal
        Retirement Age:

       

      [  
        ] a. Age
        (not
        to exceed 65).

       

      [X] b. The
        later
        of (1) age 65 (not to exceed 65) or (2) the 5th (not to exceed 5th) anniversary
        of

      the
        date
        the Employee commenced participation in the Plan.

       

      [ 
         ] c. (may
        not
        be later than the maximum age permitted under b.)

       

      35. Early
        Retirement Age:
        [Check
        a. or check b. and/or C.]

       

      [X] a. Not
        applicable.

       

      [  
        ] b. Age.

       

      [  
        ] c. Completion
        of Years of Service, determined as follows:

       

      [  
        ] (1) Same
        as
        for eligibility.

       

      [  
        ] (2) Same
        as
        for vesting.

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      

       

      
        	
                Part
                  6 - Vesting Rules

              

      

      (See
        Article 4 of the BPD)

       

      
        	v  	
                Complete
                  this Part 6 only if the Employer has elected to make Employer Matching
                  Contributions under Part 4B or Employer Nonelective Contributions
                  under
                  Part 4C. Section 401(k) Deferrals, Employee After- Tax Contributions,
                  QMACs, QNECs, Safe Harbor Contributions, and Rollover Contributions
                  are
                  always 100% vested. (See Section 4.2 of the BPD for the definitions
                  of the
                  various vesting schedules.)

              

      

       

      
        	
                36.

              	
                Normal
                  vesting schedule:
                  [Check one of a. - f. for those contributions the Employer elects
                  to make
                  under Part 4 of this Agreement.]

              

      

       

      
        	 	
                (1)

                 

              	
                (2)

                 

              	 
	 	
                Employer
                  Match

                 

              	
                Employer
                  Nonelective

                 

              	 
	
                a.

                 

              	
                [ 
                   ]

                 

              	
                [ 
                   ]

                 

              	
                Full
                  and immediate vesting.

                 

              
	
                b.

                 

              	
                [  
                  ]

                 

              	
                [  
                  ]

                 

              	
                7-year
                  graded vesting schedule.

                 

              
	
                c.

                 

              	
                [  
                  ]

                 

              	
                [  
                  ]

                 

              	
                6-year
                  graded vesting schedule.

                 

              
	
                d.

                 

              	
                [ 
                   ]

                 

              	
                [  
                  ]

                 

              	
                5-year
                  cliff vesting schedule.

                 

              
	
                e.

                 

              	
                [  
                  ]

                 

              	
                [ 
                   ]

                 

              	
                3-year
                  cliff vesting schedule.

                 

              
	
                f.

                 

              	
                [X]

                 

              	
                [X]

                 

              	
                Modified
                  vesting schedule:

                 

              

      

      (1)
        ___30____%
        after 1
        Year of Service

       

      (2)
        ___60____%
        after 2
        Years of Service

       

      (3)
        __100____%
        after 3 Years of Service

       

      (4)
        _________% after 4 Years of Service

       

      (5)
        _________% after 5 Years of Service

       

      (6)
        _________% after 6 Years of Service, and

       

      (7)
        100%
        after 7 Years of Service.

       

      [Note:
        The percentages selected under the modified vesting schedule must not be
        less
        than the percentages that would be required und??r the 7-year graded vesting
        schedule, unless 100% vesting occurs after no more than 5 Years of
        Service.]

       

      
        	
                37.

              	
                Vesting
                  schedule when Plan is top-heavy:
                  [Check one of a. - d. for those contributions the Employer elects
                  to make
                  under Part 4 of this Agreement.]

              

      

       

      
        	 	
                (1)

                 

              	
                (2)

                 

              	 
	 	
                Employer
                  Match

                 

              	
                Employer
                  Nonelective

                 

              	 
	
                a.

                 

              	
                [ 
                   ]

                 

              	
                [  
                  ]

                 

              	
                Full
                  and immediate vesting.

                 

              
	
                b.

                 

              	
                [  
                  ]

                 

              	
                [  
                  ]

                 

              	
                6-year
                  graded vesting schedule.

                 

              
	
                c.

                 

              	
                [  
                  ]

                 

              	
                [  
                  ]

                 

              	
                3-year
                  cliff vesting schedule.

                 

              
	
                d.

                 

              	
                [X]

                 

              	
                [X]

                 

              	
                Modified
                  vesting schedule:

                 

              

      

      (1)
        ___30____%
        after 1 Year of Service

       

      (2)
        ___60____% after 2 Years of Service

       

      (3)
        __100____% after 3 Years of Service

       

      (4)
        _________% after 4 Years of Service

       

      (5)
        _________% after 5 Years of Service, and

       

      (6)
        100%
        after 6 Years of Service.

       

      [Note:
        The percentages selected under the modified vesting schedule must not be
        less
        than the percentages that would be required under the 6-year graded vesting
        schedule, unless 100% vesting occurs after no more than 3 Years of
        Service.]

       

      [X]
        38. Service
        excluded under the above vesting schedule(s):

       

      [  
        ] a. Service
        before the original Effective Date of this Plan. (See Section 4.5(b)(1) of
        the
        BPD

      for
        rules
        that require service under a Predecessor Plan to be counted.)

       

      [X] b. Years
        of
        Service completed before the Employee?s 18th birthday (cannot exceed the
        18th

      birthday).

       

      
        	
                [X]
                  39.

              	
                Special
                  100% vesting.
                  An
                  Employee?s vesting percentage increases to 100% if, while employed
                  with
                  the Employer, the Employee:

              

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      [X] a. dies.

       

      [X] b. becomes
        Disabled (as defined in Section 22.53 of the BPD).

       

      [  
        ] c. reaches
        Early Retirement Age (as defined in Part 5, #35 above).

       

      
        	
                [ 
                  ] 40.

              	
                Special
                  vesting provisions:
                  ______________________________________________________________

              

      

       

      [Note:
        Any special vesting provision designated in #40 must satisfy the requirements
        of
        Code ?411(a) and must satisfy the nondiscrimination requirements under ?1.401(a)
        (4) of the regulations.]

       

      
        	
                Part
                  7 Special Service Crediting Rules

              

      

      (See
        Article 6 of the BPD)

       

      If
        no
        minimum service requirement applies under Part 1, #5 of this Agreement and
        all
        contributions are 100% vested under Part 6, skip this Part 7.

       

      
        	v  	
                Year
                  of Service - Eligibility. 1,000 Hours of Service during an Eligibility
                  Computation Period. Hours of Service are calculated using the Actual
                  Hours
                  Crediting Method. [To modify, complete #41
                  below.]

              

      

       

      
        	v  	
                Eligibility
                  Computation Period. If one Year of Service is required for eligibility,
                  the Shift-to-Plan-Year Method is used. If two Years of Service
                  are
                  required for eligibility, the Anniversary Year Method is used.
                  [To modify,
                  complete #42 below.]

              

      

       

      
        	v  	
                Year
                  of Service - Vesting. 1,000 Hours of Service during a Vesting Computation
                  Period. Hours of Service are calculated using the Actual Hours
                  Crediting
                  Method. [To modify, complete #43
                  below.]

              

      

       

      
        	v  	
                Vesting
                  Computation Period. The Plan Year. [To modify, complete #44
                  below.]

              

      

       

      
        	v  	
                Break
                  in Service Rules. The Rule of Parity Break in Service rule applies
                  for
                  both eligibility and vesting but the one-year holdout Break in
                  Service
                  rule is NOT used for eligibility or vesting. [To modify, complete
                  #45
                  below.]

              

      

       

      
        	
                [  
                  ] 41.

              	
                Alternative
                  definition of Year of Service for
                  eligibility.

              

      

       

      [  
        ] a. A
        Year of
        Service is Hours of Service (may not exceed 1,000) during an
        Eligibility

         Computation
        Period.

       

      [ 
         ] b. Use
        the
        Equivalency Method (as defined in Section 6.5(a) of the BPD) to count Hours
        of

      Service.
        If this b. is checked, each Employee will be credited with 190 Hours of Service
        for each calendar month for which the Employee completes at least one Hour
        of
        Service, unless a different Equivalency Method is selected under #46 below.
        The
        Equivalency Method applies to:

      [  
        ] (1) All
        Employees.

       

      [  
        ] (2) Employees
        who are not paid on an hourly basis. For hourly Employees, the

       Actual
        Hours Method will be used.

       

      [  
        ] c. Use
        the
        Elapsed Time Method instead of counting Hours of Service. (See Section
        6.5(b)

      of
        the
        BPD.)

       

      
        	
                [ 
                   ] 42.

              	
                Alternative
                  method for determining Eligibility Computation
                  Periods.
                  (See Section 1.4(c) of the BPD.)

              

      

       

      [  
        ] a. One
        Year
        of Service eligibility. Eligibility Computation Periods are determined using
        the

      Anniversary
        Year Method instead of the Shift-to-Plan-Year Method.

       

      [  
        ] b. Two
        Years
        of Service eligibility. Eligibility Computation Periods are determined using
        the

      Shift-to-Plan-
        Year Method instead of the Anniversary Year Method.

       

      
        	
                [  
                  ] 43.

              	
                Alternative
                  definition of Year of Service for
                  vesting.

              

      

       

      [  
        ] a. A
        Year of
        Service is ? Hours of Service (may not exceed 1,000) during a
        Vesting

      Computation
        Period.

       

      [  
        ] b. Use
        the
        Equivalency Method (as defined in Section 6.5(a) of the BPD) to count Hours
        of

      Service.
        If this b. is checked, each Employee will be credited with 190 Hours of Service
        for each calendar month for which the Employee completes at least one Hour
        of
        Service, unless a different Equivalency Method is selected under #46 below.
        The
        Equivalency Method applies to:

       

      [  
        ] (1) All
        Employees.

       

      [ 
         ] (2) Employees
        who are not paid on an hourly basis. For hourly Employees,

       the
        Actual Hours Method will be used.

       

      [  
        ] c. Use
        the
        Elapsed Time Method instead of counting Hours of Service. (See Section
        6.5(b)

      of
        the
        BPD.)

       

      
        	
                [  
                  ] 44.

              	
                Alternative
                  method for determining Vesting Computation Periods. Instead of
                  Plan Years,
                  use:

              

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      [ 
         ] a. Anniversary
        Years. (See Section 4.4 of the BPD.)

       

      [  
        ] b. (Describe
        Vesting Computation Period):

       

      [Practitioner
        Note: Any Vesting Computation Period described in b. must be a 12-consecutive
        month period and must apply uniformly to all Participants.]

       

      
        	
                [ 
                   ] 45.

              	
                Break
                  in Service rules.

              

      

       

      [  
        ] a. The
        Rule
        of Parity Break in Service rule does not apply for purposes of
        determining

      eligibility
        or vesting under the Plan. [If this selection a. is not checked, the Rule
        of
        Parity Break jn Seivice Rule applies for purposes of eligibility and vesting.
        (See Sections 1.6 and 4.6 of the BPD.)]

       

      [  
        ] b. One-year
        holdout Break in Service rule.

       

      [  
        ] (1) Applies
        to determine eligibility for: [Check one or both.]

       

      [ 
         ] (a) Employer
        Contributions (other than Section 401(k)

       Deferrals).

       

      [  
        ] (b) Section
        401(k) Deferrals. (See Section 1.6(c) of the

       BPD.)
        1 (2) Applies to determine vesting. (See Section 4.6(a) of the
        BPD.)

       

      
        	
                [  
                  ] 46.

              	
                Special
                  rules for applying Equivalency Method.
                  [This #46 may only be checked if #41.b. and/or #43.b. is checked
                  above.]

              

      

       

      [  
        ] a. Alternative
        method. Instead of applying the Equivalency Method on the basis of
        months

      worked,
        the following method will apply. (See Section 6.5(a) of the BPD.)

       

      [  
        ] (1) Daily
        method. Each Employee will be credited with 10 Hours of Service

       for
        each day worked.

       

      [  
        ] (2) Weekly
        method. Each Employee will be credited with 45 Hours of

       Service
        for each week worked.

       

      [  
        ] (3) Semi-monthly
        method. Each Employee will be credited with 95 Hours of

       Service
        for each semi-monthly payroll period worked.

       

      [  
        ] b. Application
        of special rules. The alternative method elected in a. applies for purposes
        of:

      [Check
        (1) and/or (2).] -

       

      [  
        ] (1) Eligibility.
        [Check this (1) only if #4 1.b. is checked above.]

       

      [ 
         ] (2) Vesting.
        [Check this (2) only if #43.b. is checked above.]

       

      
        	
                Part
                  8 Allocation of Forfeitures

              

      

      (See
        Article 5 of the BPD)

       

      
        	
              	
                [ 
                   ]

              	
                Check
                  this selection if ALL contributions under the Plan are 100% vested
                  and
                  skip this Part 8. (See Section 5.5 of the BPD for the default forfeiture
                  rules if no forfeiture allocation method is selected under this
                  Part
                  8.)

              

      

       

      
        	
                47.

              	
                Timing
                  of forfeiture allocations:

              

      

       

      
        	 	
                (1)

                 

              	
                (2)

                 

              	 
	 	
                Employer
                  Match

                 

              	
                Employer
                  Nonelective

                 

              	 
	
                a.

                 

              	
                [X]

                 

              	
                [X]

                 

              	
                In
                  the same Plan Year in which the forfeitures occur.

                 

              
	
                b.

                 

              	
                [  
                  ]

                 

              	
                [  
                  ]

                 

              	
                In
                  the Plan Year following the Plan Year in which the forfeitures
                  occur.

                 

              

      

      

      
        	
                48.

              	
                Method
                  of allocating forfeitures:
                  (See the operating rules in Section 5.5 of the
                  BPD.)

              

      

       

      
        	 	
                (1)

                 

              	
                (2)

                 

              	 
	 	
                Employer
                  Match

                 

              	
                Employer
                  Nonelective

                 

              	 
	
                a.

                 

              	
                [  
                  ]

                 

              	
                [X]

                 

              	
                Reallocate
                  as additional Employer Nonelective Contributions using the allocation
                  method specified in Part 4C, #21 of this Agreement. If no allocation
                  method is specified, use the Pro Rata Allocation Method under Part
                  4C, #21
                  a. of this Agreement.

                 

              
	
                b.

                 

              	
                [X]

                 

              	
                [  
                  ]

                 

              	
                Reallocate
                  as additional Employer Matching Contributions using the discretionary
                  allocation method in Part 4B, #1 6.b. of this Agreement.

                 

              
	
                c.

                 

              	
                [  
                  ]

                 

              	
                [  
                  ]

                 

              	
                Reduce
                  the: [Check one or both.]

                 

              

      

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      [  
        ] (a) Employer
        Matching Contributions

       

      [  
        ] (b) Employer
        Nonelective Contributions

       

      the
        Employer would otherwise make for the Plan Year in which the forfeitures
        are
        allocated. [Note: If both (a) and (b) are checked, the Employer may adjust
        its
        contribution deposits in any manner, provided the total Employer Matching
        Contributions and Employer Nonelective Contributions (as applicable) properly
        take into account the forfeitures used to reduce such contributions for that
        Plan Year.]

       

      
        	
                [ 
                   ] 49.

              	
                Payment
                  of Plan expenses.
                  Forfeitures are first used to pay Plan expenses for the Plan Year
                  in which
                  the forfeitures are to be allocated. (See Section 5.5(c) of the
                  BPD.) Any
                  remaining forfeitures are allocated as provided in #48
                  above.

              

      

       

      
        	
                [  
                  ] 50.

              	
                Modification
                  of cash-out rules.
                  The Cash-Out Distribution rules are modified in accordance with
                  Sections
                  5.3(a)(1 )(i)(C) and 5.3(a)(1 )(ii)(C) of the BPD to allow for
                  an
                  immediate forfeiture, regardless of any additional allocations
                  during the
                  Plan Year.

              

      

       

      
        	
                Part
                  9 Distributions After Termination of
                  Employment

              

      

      (See
        Section 8.3 of the BPD)

       

      
        	v  	
                The
                  elections in this Part 9 are subject to the operating rules in
                  Articles 8
                  and 9 of the BPD.

              

      

       

      
        	
                51.

              	
                Vested
                  account balances in excess of $5,000.
                  Distribution is first available as soon as administratively feasible
                  following:

              

      

       

      [  
        ] a. the
        Participant?s employment termination date.

       

      [  
        ] b. the
        end
        of the Plan Year that contains the Participant?s employment termination
        date.

       

      [X] c. the
        first
        Valuation Date following the Participant?s termination of
        employment.

       

      [  
        ] d. the
        Participant?s Normal Retirement Age (or Early Retirement Age, if applicable)
        or,
        if

      later,
        the Participant?s employment termination date.

       

      [X] e. (Describe
        distribution event)Cost
        to process charged to participant___________________

       

      [Practitioner
        Note: Any distribution event described in e. will apply uniformly to all
        Participants under the Plan.]

       

      
        	
                52.

              	
                Vested
                  account balances of $5,000 or less.
                  Distribution will be made in a lump sum as soon as administratively
                  feasible following:

              

      

       

      [  
        ] a. the
        Participant?s employment termination date.

       

      [  
        ] b. the
        end
        of the Plan Year that contains the Participant?s employment termination
        date.

       

      [X] c. the
        first
        Valuation Date following the Participant?s termination of
        employment.

       

      [X] d. (Describe
        distribution event):
        Cost
        to process charged to participant__________________

       

      [Practitioner
        Note: Any distribution event described in d. will apply uniformly to all
        Participants under the Plan.]

       

      
        	
                [ 
                   ] 53.

              	
                Disabled
                  Participant. A
                  Disabled Participant (as defined in Section 22.53 of the BPD) may
                  request
                  a distribution (if earlier than otherwise permitted under #51 or
                  #52 (as
                  applicable)) as soon as administratively feasible
                  following:

              

      

       

      [  
        ] a. the
        date
        the Participant becomes Disabled.

       

      [  
        ] b. the
        end
        of the Plan Year in which the Participant becomes Disabled.

       

      [  
        ] c. (Describe
        distribution
        event):________________________________________________

       

      [Practitioner
        Note: Any distribution event described in c. will apply uniformly to all
        Participants under the Plan.]

       

      
        	
                [  
                  ] 54.

              	
                Hardship
                  withdrawals following termination of employment
                  A
                  terminated Participant may request a Hardship withdrawal (as defined
                  in
                  Section 8.6 of the BPD) before the date selected in #51 or #52
                  above, as
                  applicable.

              

      

       

      
        	
                [ 
                   ] 55.

              	
                Special
                  operating rules.

              

      

       

      [ 
         ] a. Modification
        of Participant?s consent requirement. A Participant must consent to
        a

      distribution
        from the Plan, even if the Participant?s vested Account Balance does not
        exceed
        $5,000. See Section 8.3(b) of the BPD. [Note: If this a. is not checked,
        the   involuntary distribution rules under Section 8.3(b) of
        the BPD
        apply.]

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      [  
        ] b. Distribution
        upon attainment of Normal Retirement Age (or age 62, if later). A
        distribution

      from
        the
        Plan will be made without a Participant?s consent if such Participant has
        terminated employment and has attained Normal Retirement Age (or age 62,
        if
        later). See Section 8.7 of the BPD.

       

      
        	
                Part
                  10 In Service Distributions

              

      

      (See
        Section 8.5 of the BPD)

       

      
        	v  	
                The
                  elections in this Part 10 are subject to the operating rules in
                  Articles 8
                  and 9 of the BPD.

              

      

       

      
        	
                56.

              	
                Permitted
                  in-service distribution events: [Elections
                  under the 401(k) Deferrals column also apply to any QNECs, QMACs,
                  and Safe
                  Harbor Contributions unless otherwise specified in #57d.
                  below.]

              

      

       

      
        	 	
                (1)

                 

              	
                (2)

                 

              	
                (3)

                 

              	 
	 	
                ?401(k)
                  Deferrals

                 

              	
                Employer
                  Match

                 

              	
                Employer
                  Nonelective

                 

              	 
	
                a.

                 

              	
                [ 
                   ]

                 

              	
                [  
                  ]

                 

              	
                [  
                  ]

                 

              	
                In-service
                  distributions are not available.

                 

              
	
                b.

                 

              	
                [  
                  ]

                 

              	
                [ 
                   ]

                 

              	
                [  
                  ]

                 

              	
                After
                  age . [If earlier than age 59 Y2, age is deemed to be age 59 ?
                  for Section
                  40 1(k) Deferrals if the selection is checked under that
                  column.]

                 

              
	
                c.

                 

              	
                [X]

                 

              	
                [  
                  ]

                 

              	
                [  
                  ]

                 

              	
                A
                  safe harbor Hardship described in Section 8.6(a) of the BPD. [Note:Not
                  applicable to QNECs, QMACs and Safe Harbor Contributions.]

                 

              
	
                d.

                 

              	
                N/A

                 

              	
                [ 
                   ]

                 

              	
                [  
                  ]

                 

              	
                A
                  Hardship described in Section 8.6 (b) of the BPD.

                 

              
	
                e.

                 

              	
                N/A

                 

              	
                [  
                  ]

                 

              	
                [  
                  ]

                 

              	
                After
                  the Participant has participated in the Plan for at least _______
                  years
                  (cannot be less than 5 years).

                 

              
	
                f.

                 

              	
                N/A

                 

              	
                [  
                  ]

                 

              	
                [  
                  ]

                 

              	
                At
                  any time with respect to the portion of the vested Account Balance
                  derived
                  from contributions accumulated in the Plan for at least 2
                  years.

                 

              
	
                g.

                 

              	
                [  
                  ]

                 

              	
                [ 
                   ]

                 

              	
                [  
                  ]

                 

              	
                Upon
                  a Participant becoming Disabled (as defined in Section
                  22.53).

                 

              
	
                h.

                 

              	
                [  
                  ]

                 

              	
                [  
                  ]

                 

              	
                [  
                  ]

                 

              	
                Attainment
                  of Normal Retirement Age. [If earlier than age 59 1/2, age is deemed
                  to be
                  59 1/2 for Section 401(k) Deferrals if the selection is checked
                  under that
                  column.]

                 

              
	
                i.

                 

              	
                N/A

                 

              	
                [  
                  ]

                 

              	
                [  
                  ]

                 

              	
                Attainment
                  of Early Retirement Age.

                 

              

      

       

      57. Limitations
        that apply to in-service distributions:

       

      [  
        ] a. Available
        only if the Account which is subject to withdrawal is 100% vested. (See
        Section

      4.8
        of
        the BPD for special vesting rules if not checked.)

      [  
        ] b. No
        more
        than ? in-service distribution(s) in a Plan Year.

       

      [  
        ] c. The
        minimum amount of any in-service distribution will be $_ (may not exceed
        $1,000).

       

      [X] d. (Describe
        limitations on in-service distributions)
        Fees
        for review and processing of

      hardship
        distributions. participant loans and QDRQs will be charged directly to the
        account of the Participant.

       

      [Practitioner
        Note: Any limitations described in d. will apply uniformly to all Participants
        under the Plan.]

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      

      
        	
                Part
                  11 Distribution Options

              

      

      (See
        Section 8.1 of the BPD)

       

      58. Optional
        forms of payment available upon termination of employment:

       

      [X] a. Lump
        sum
        distribution of entire vested Account Balance.

       

      [  
        ] b. Single
        sum distribution of a portion of vested Account Balance.

       

      [X] c. Installments
        for a specified term.

       

      [ 
         ] d. Installments
        for required minimum distributions only.

       

      [ 
         ] e. Annuity
        payments (see Section 8.1 of the BPD).

       

      [X] f. (Describe
        optional forms or limitations on available forms) Investment in Employer
        stock

      will
        be
        distributed in-kind to the extent of whole shares. Fractional shares will
        be
        paid in cash.

       

      [Practitioner
        Note: Unless specified otherwise in f, a Participant may receive a distribution
        in any combination of the forms of payment selected in a. - f. Any optional
        forms or limitations described in f. will apply uniformly to all Participants
        under the Plan.]

       

      
        	
                59.

              	
                Application
                  of the Qualified Joint and Survivor Annuity (QJSA) and Qualified
                  Preretirement Survivor Annuity (QPSA) provisions: (See Article
                  9 of the
                  BPD.)

              

      

       

      [X] a. Do
        not
        apply. [Note: The QJSA and QPSA provisions automatically apply to any assets
        of

      the
        Plan
        that were received as a transfer from another plan that was subject to the
        QJSA
        and QPSA rules, If this a. is checked, the QJSA and QPSA rules generally
        will
        apply only with respect to transferred assets or if distribution is made
        in the
        form of life annuity. See Section 9.1(b) of the BPD.]

       

      [ 
         ] b. Apply,
        with the following modifications: [Check this b. to have all assets under
        the
        Plan be

      subject
        to the QJSA and QPSA requirements. See Section 9.1(a) of the BPD.]

       

      [  
        ] (1) No
        modifications.

       

      [  
        ] (2) Modified
        QJSA benefit. Instead of a 50% survivor benefit, the normal

       form
        of the QJSA provides the following survivor benefit to the spouse:

       

      [ 
         ] (a) 100%.

       

      [  
        ] (b) 75%.

       

      [  
        ] (c) 66
        2/3%.

       

      [  
        ] (3) Modified
        QPSA benefit. Instead of a 50% QPSA benefit, the QPSA

       benefit
        is 100% of the Participant?s vested Account Balance.

       

      [  
        ] c. One-year
        marriage rule. The one-year marriage rule under Sections 8.4(c)(4) and 9.3
        of

      the
        BPD
        applies. Under this rule, a Participant?s spouse will not be treated as a
        surviving spouse unless the Participant and spouse were married for at least
        one
        year at the time of the Participant?s death.

       

      
        	
                Part
                  12 Administrative Elections

              

      

       

      
        	v  	
                Use
                  this Part 12 to identify administrative elections authorized by
                  the BPD.
                  These elections may be changed without reexecuting this Agreement
                  by
                  substituting a replacement of this page with new elections. To
                  the extent
                  this Part 12 is not completed, the default provisions in the BPD
                  apply.

              

      

       

      60. Are
        Participant loans permitted?
        (See
        Article 14 of the BPD.)

       

      [  
        ] a. No

       

      [X] b. Yes

       

      [  
        ] (1) Use
        the
        default loan procedures under Article 14 of the BPD.

       

      [X] (2) Use
        a
        separate written loan policy to modify the default loan procedures

       under
        Article 14 of the BPD.

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      61. Are
        Participants permitted to direct investments?
        (See
        Section 13.5(c) of the BPD.)

       

      [  
        ] a. No

       

      [X] b. Yes

       

      [X] (1) Specify
        Accounts: Section 401(k) Deferral Account and Rollover

       Contribution
        Account

       

      [X] (2) Check
        this selection if the Plan is intended to comply with ERISA

       ?404(c).
        (See Section 13.5(c)(2) of the BPD.)

       

      62. Is
        any portion of the Plan daily valued? (See
        Section 13.2(b) of the BPD.)

       

      [  
        ] a. No

       

      [X] b. Yes.
        Specify Accounts and/or investment options: Section
        401(k) Deferral Account and Rollover
        Contribution Account not invested in Employer stock (all
        accounts)

       

      63. Is
        any portion of the Plan valued periodically (other than daily)?
(See
        Section 13.2(a) of the BPD.)

       

      [X] a. No

       

      [  
        ] b. Yes

       

      [  
        ] (1) Specify
        Accounts and/or investment options:______________________

       

      [  
        ] (2) Specify
        valuation date(s):_____________________________________

       

      [  
        ] (3) The
        following special allocation rules apply: [If this (3)/snot checked,
        the

       Balance
        Forward Method under Section 13.4(a) of the BPD applies.]

       

      [  
        ] (a) Weighted
        average method. (See Section 1 3.4(a)(2)(i)

       
        of
        the BPD.)

       

      [  
        ] (b) Adjusted
        percentage method, taking into account __%

       
        of
        contributions made during the valuation period. (See Section 1 3.4(a)(2)(ii)
        of
        the BPD.)

       

      [  
        ] (c) (Describe
        allocation rules)

       

      [Practitioner
        Note: Any allocation rules described in (c) must be in accordance with a
        definite predetermined formula that is not based on compensation,that satisfies
        the nondiscrimination requirements of ?1.401(a) (4) of the regulations, and
        that
        is applied uniformly to all Participants.]

       

      64. Does
        the Plan accept Rollover Contributions?
        (See
        Section 3.2 of the BPD.)

       

      [ 
         ] a. No    [X] b. Yes

       

      65. Are
        life insurance investments permitted?
        (See
        Article 15 of the BPD.)

       

      [X] a. No    [  
        ] b. Yes

       

      66. Do
        the default QDRO procedures under Section 11.5 of the BPD
        apply?

       

      [X] a. No    [ 
         ] b. Yes

       

      67. Do
        the default claims procedures under Section 11.6 of the BPD
        apply?

       

      [  
        ] a. No    [X] b. Yes

       

      
        	
                Part
                  13 Miscellaneous Elections

              

      

      
        	v  	
                The
                  following elections override certain default provisions under the
                  BPD and
                  provide special rules for administering the Plan. Complete the
                  following
                  elections to the extent they apply to the
                  Plan.

              

      

       

      [ 
         ] 68. Determination
        of Highly Compensated Employees.

       

      [  
        ] a. The
        Top-Paid Group Test applies. [If this selection a. is not checked, the Top-Paid
        Group

        
        Test will not apply. See Section 22. 99(b)(4) of the BPD.]

       

      [  
        ] b. The
        Calendar Year Election applies. [This selection b. may only be chosen if
        the
        Plan

         
        Year is LZQ the calendar year. See Section 22. 99(b)(5) of the
        BPD.]

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      [  
        ] 69. Special
        elections for applying the Annual Additions Limitation under Code
        ?415.

       

      [  
        ] a. The
        Limitation Year is the 12-month period ending ___. [If this selection a.
        is
        not

      checked,
        the Limitation Year is the same as the Plan Year.]

       

      [ 
         ] b. Total
        Compensation includes imputed compensation for a terminated
        Participant

      who
        is
        permanently and totally Disabled. (See Section 7.4(g)(3) of the
        BPD.)

       

      [ 
         ] c. Operating
        rules. Instead of the default provisions under Article 7 of the BPD,
        the

      following
        rules apply:

       

      [ 
         ] 70. Election
        to use Old-Law Required Beginning Date.
        The
        Old-Law Required Beginning Date (as defined in

       Section
        1 0.3(a)(2) of the BPD) applies instead of the Required Beginning Date rules
        under Section 1 0.3(a)(1) of the BPD.

       

      [X]
        71. Service
        credited with Predecessor Employers:
        (See
        Section 6.7 of the BPD.)

       

      [X] a. (Identify
        Predecessor Employers) For those who became Employees of the Employer
        by

      the
        acquisition of Reqencv Investment Advisors, Inc.

       

      [X] b. Service
        is credited with these Predecessor Employers for the following
        purposes:

       

      [X] (1) The
        eligibility service requirements elected in Part 1 of this
        Agreement.

       

      [X] (2) The
        vesting schedule(s) elected in Part 6 of this Agreement.

       

      [X] (3) The
        allocation requirements elected in Part 4 of this Agreement.

       

      [ 
         ] c. The
        following service will not be recognized:

       

      [Note:
        If
        the Employer is maintaining the Plan of a Predecessor Employer, service with
        such Predecessor Employer must be counted for all purposes under the Plan.
        This
        #71 may be completed with respect to such Predecessor Employer indicating
        all
        service under selections (1), (2) and (3) will be credited. The failure to
        complete this #71 where the Employer is maintaining the Plan of a Predecessor
        Employer will not override the requirement that such predecessor service
        be
        credited for all purposes under the Plan. (See Section 6.7 of the BPD.) If
        the
        Employer is not maintaining the Plan of a Predecessor Employer, service with
        such Predecessor Employer will be credited under this Plan only if specifically
        elected under this #71. If the above crediting rules are to apply differently
        to
        service with different Predecessor Employers, attach separately completed
        elections for this item, using the same format as above but listing only
        those
        Predecessor Employers to which the separate attachment relates.]

       

      [X]
        72. Special
        rules where Employer maintains more than one plan.

       

      [X] a. Top-heavy
        minimum contribution - Employer maintains this Plan and one or more
        Defined

      Contribution
        Plans. If this Plan is a Top-Heavy Plan, the Employer will provide any required
        top-heavy minimum contribution under: (See Section 16.2(a)(5)(i) of the
        BPD.)

       

      [ 
         ] (1) This
        Plan.

       

      [X] (2) The
        following Defined Contribution Plan maintained by the Employer:

       Capital
        Corp of the West Employee Stock Ownership Plan

       

      [  
        ] (3) Describe
        method for providing the top-heavy minimum contribution:

      _________________________________________________________

       

      [  
        ] b. Top-heavy
        minimum benefit - Employer maintains this Plan and one or more
        Defined

      Benefit
        Plans. If this Plan is a Top-Heavy Plan, the Employer will provide any required
        top-heavy minimum contribution or benefit under: (See Section 1 6.2(a)(5)(ii)
        of
        the BPD.)

       

      [  
        ] (1) This
        Plan, but the minimum required contribution is increased from 3%

       
        to
        5% of Total Compensation for the Plan Year.

       

      [  
        ] (2) The
        following Defined Benefit Plan maintained by the Employer:______

       

       _________________________________________________________

       

      [  
        ] (3) Describe
        method for providing the top-heavy minimum contribution:____

       

      _________________________________________________________

       

      [ 
         ] c. Limitation
        on Annual Additions. This c. should be checked only if the Employer
        maintains

      another
        Defined Contribution Plan in which any Participant is a participant, and
        the
        Employer will not apply the rules set forth under Section 7.2 of the BPD.
        Instead, the Employer will limit Annual Additions in the following manner:
        _______________________
        _______________________________________________________________________

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

       

      
        	
                [X]
                  73.

              	
                Special
                  definition of Disabled.
                  In applying the allocation conditions under Parts 4B and 4C, the
                  special
                  vesting provisions under Part 6, and the distribution provisions
                  under
                  Parts 9 and 10 of this Agreement, the following definition of Disabled
                  applies instead of the definition under Section 22.53 of the BPD:
                  ?Disabled? shall refer to a Participant suffering from a physical
                  or
                  mental condition based upon appropriate medical reports and examinations
                  as determined by the Administrative Committee, which may be expected
                  to
                  result in death or of long and indefinite duration, which renders
                  the
                  Participant incapable of performing any substantial gainful activity
                  and
                  which constitutes a Total and Permanent Disability under the Federal
                  Social Security Act.[Note: Any definition included under this #73
                  must
                  satisfy the requirements of ?1 .401(a) (4) of the regulations and
                  must be
                  applied uniformly to all
                  Participants.]

              

      

       

      
        	
                [ 
                   ] 74.

              	
                Fail-Safe
                  Coverage Provision.
                  [This selection #74 must be checked to apply the Fail-Safe Coverage
                  Provision under Section 2.7 of the
                  BPD.]

              

      

       

      [  
        ] a. The
        Fail-Safe Coverage Provision described in Section 2.7 of the BPD applies
        without

      modification.

       

      [  
        ] b. The
        Fail-Safe Coverage Provisions described in Section 2.7 of the BPD applies
        with
        the

      following
        modifications:

       

      [ 
         ] (1) The
        special rule for Top-Heavy Plans under Section 2.7(a) of the BPD

       does
        not apply.

       

      [  
        ] (2) The
        Fail-Safe Coverage Provision is based on Included Compensation

       as
        described under Section 2.7(d) of the BPD.

       

      
        	
                [  
                  ] 75.

              	
                Election
                  not to participate (see
                  Section 1.10 of the BPD). An Employee may make a one-time irrevocable
                  election not to participate under the Plan upon inception of the
                  Plan or
                  at any time prior to the time the Employee first becomes eligible
                  to
                  participate under any plan maintained by the Employer. [Note: Use
                  of this
                  provision could result in a violation of the minimum coverage rules
                  under
                  Code ?410(b).]

              

      

       

      
        	
                [  
                  ] 76.

              	
                Protected
                  Benefits.
                  If
                  there are any Protected Benefits provided under this Plan that
                  are not
                  specifically provided for under this Agreement, check this #76
                  and attach
                  an addendum to this Agreement describing the Protected
                  Benefits.

              

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      

       

      
        	
                Signature
                  Page

              

      

      By
        signing this page, the Employer agrees to adopt (or amend) the Plan which
        consists of the BPD and the provisions set forth in this Agreement. The Employer
        agrees that Pension Specialists, Inc. has no responsibility or liability
        regarding the suitability of the Plan for the Employer?s needs or the options
        elected or modifications made under this Agreement. It is recommended that
        the
        Employer consult with legal counsel before executing this
        Agreement.

       

      77. Name
        and title of authorized representative(s):  Signature(s):   Date:

       

      __Thomas
        T. Hawker, President/CEO_______  /s/Thomas
        T. Hawker  9/2/03_

       

      78. Effective
        Date of this Agreement:

       

      [  
        ] a. New
        Plan.
        Check this selection if this is a new Plan. Effective Date of the Plan is:
        _______

       

      [X] b. Restated
        Plan. Check this selection if this is a restatement of an existing plan.
        Effective

      Date
        of
        the restatement is:
        January 1, 1997

       

      (1) Designate
        the plan(s) being amended by this restatement: Capital
        Corp of the

       
        West 401(k) Plan

       

      (2) Designate
        the original Effective Date of this Plan (optional): January
        1, 1992

       

      [  
        ] c. Amendment
        by page substitution. Check this selection if this is an amendment
        by

      substitution
        of certain pages of this Adoption Agreement. [If this c. is checked, complete
        the remainder of this Signature Page in the same manner as the Signature
        Page
        being replaced.]

       

      (1)
        Identify the page(s) being replaced:
        ________________________________________

       

      (2)
        Effective Date(s) of such changes:
        _________________________________________

       

      [  
        ] d. Substitution
        of sponsor. Check this selection if a successor to the original plan sponsor
        is

      Continuing
        this Plan as a successor sponsor, and substitute page 1 to identify the
        successor as the Employer.

       

      (1)
        Effective Date of the amendment is:
        ________________________________________

       

      
        	
                [X]
                  79.

              	
                Check
                  this #79 if any special Effective Dates apply under Appendix A
                  of this
                  Agreement and complete the relevant sections of Appendix
                  A.

              

      

       

      
        	
                80.

              	
                Inquiries.
                  The Employer may direct inquiries regarding the Plan or the effectbf
                  the
                  Favorable IRS Letter to Pension Specialists, Inc. or its authorized
                  representative, as set forth below:

              

      

       

      a.
        Name:

       

      Pension
        Specialists, Inc.

       

      b.
        Address:

       

      35
        Iron Point Circle, Suite 100, Folsom, California 95630

       

      c.
        Telephone number:

       

      (916)
        605-4015

       

      Important
        information about this Plan. A failure to properly complete the elections
        in
        this Agreement or to operate the Plan in accordance with applicable law may
        result in disqualification of the Plan. The Employer may not rely on the
        Favorable IRS Letter issued by the Internal Revenue Service with respect
        to the
        Volume Submitter Specimen Plan (if applicable) as evidence that the Plan
        is
        qualified under Section 401 of the Code. In order to obtain reliance with
        respect to Plan qualification, the Employer must apply to the office of Employee
        Plans Determinations of the Internal Revenue Service for a determination
        letter.
        See Section 22.87 of the BPD.

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      

      
        	
                Trustee
                  Declaration

              

      

      By
        signing this Trustee Declaration, the Trustee agrees to the duties,
        responsibilities and liabilities imposed on the Trustee by the BPD and this
        Agreement.

       

      

        81.

         

        
          	
                  Name(s)
                    of Trustee(s):

                   

                	
                  Signature(s)
                    of Trustee(s):

                   

                	
                  Date:

                   

                
	
                  Donielle
                    Kramer

                   

                	
                  /s/
                    Donielle Kramer

                   

                	
                  8/29/03

                   

                
	
                  Dale
                    Mckinney

                   

                	
                  /s/
                    Dale Mckinney

                   

                	
                  8/29/03

                   

                
	
                  Ed
                    Rocha

                   

                	
                  /s/
                    Ed Rocha

                   

                	
                  9/15/03

                   

                
	
                  Mike
                    Ryan

                   

                	
                  /s/
                    Mike Ryan

                   

                	
                  8/29/03

                   

                

        

        
        

      

       

      82. Effective
        date of this Trustee Declaration:
        ____________________________________________________

       

      83. The
        Trustee?s investment powers are:

       

      [  
        ] a. Discretionary
        Trustee. The Trustee has discretion to invest Plan assets. This discretion
        is

      limited
        to the extent Participants are permitted to give investment direction, or
        to the
        extent the Trustee is subject to direction from the Plan Administrator, the
        Employer, an Investment Manager or other Named Fiduciary.

       

      [
         
        ] b. Directed
        Trustee only. The Trustee may only invest Plan assets as directed
        by

      Participants
        or by the Plan Administrator, the Employer, an Investment Manager or other
        Named
        Fiduciary.

       

      [X] c. Separate
        trust agreement. The Trustee?s investment powers are determined under
        a

      separate
        trust document which replaces (or is adopted in conjunction with) the trust
        provisions under the BPD. [Note: The separate trust document is 
        incorporated as part of this Plan and must be attached hereto. The
        responsibilities, rights and powers of the Trustee are those specified in
        the
        separate trust agreement. If this c. is checked, the Trustee need not sign
        or
        date this Trustee Declaration under #81 above.]

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      

      
        	
                Appendix
                  A Special Effective Dates

              

      

      

      
        	
                A-I

              	
                [X]
                  Eligibility conditions. The eligibility conditions specified in
                  Part 1 of
                  this Agreement are effective: July 1
                  2002

              

      

       

      A-2         [X]
        Entry
        Date. The Entry Date provisions specified in Part 2 of this Agreement are
        effective: July 1 2002

       

      
        	
                A-3

              	
                [  
                  ] Section 401(k) Deferrals. The provisions regarding Section 401(k)
                  Deferrals selected under Part 4A of this Agreement are effective:
                  ______________________________________________________________

              

      

       

      
        	
                A-4

              	
                [ 
                   ] Matching contribution formula. The Employer Matching
                  Contribution
                  formula(s) selected under Part 4B of this Agreement are effective:
                  ______________________________________________________________

              

      

       

      
        	
                A-5

              	
                [ 
                   ] Employer contribution formula. The Employer Nonelective
                  Contribution formula(s) selected under Part 4C of this Agreement
                  are
                  effective:
                  __________________________________________________________

              

      

       

      
        	
                A-6

              	
                [  
                  ] Allocation conditions for receiving an Employer Matching Contribution.
                  The allocation conditions designated under Part 4B, #19 of this
                  Agreement
                  are effective:
                  ____________________________________

              

      

       

      
        	
                A-7

              	
                [  
                  ] Allocation conditions for receiving an Employer Nonelective
                  Contribution. The allocation conditions designated under Part 4C,
                  #24 of
                  this Agreement are effective:
                  ___________________________________

              

      

       

      
        	
                A-8

              	
                [  
                  ] Safe Harbor 401(k) Plan provisions. The Safe Harbor 401(k) Plan
                  provisions under Part 4E of this Agreement are effective:
                  __________________________________________________________________

              

      

       

      A-9        
        [  
        ] Vesting rules. The vesting schedules selected under Part 6 of this Agreement
        are effective: __________

       

      
        	
                A-I0

              	
                [  
                  ] Service crediting rules for eligibility. The service crediting
                  rules for
                  determining a Year of Service for eligibility purposes under Section
                  1.4
                  of the BPD and Part 7 of this Agreement are effective:
                  _____________

              

      

       

      
        	
                A-Il

              	
                [  
                  ] Service crediting rules for vesting. The service crediting rules
                  for
                  determining a Year of Service for vesting purposes under Section
                  4.5 of
                  the 8PD and Part 7 of this Agreement are effective:
                  ______________

              

      

       

      A-12      
        [  
        ] Forfeiture provisions. The forfeiture provisions selected under Part 8
        of this
        Agreement are effective: ___

       

      A-I3       
        [  
        ] Distribution provisions. The distribution options selected under Part 9
        of the
        Agreement are effective for distributions occurring after:

                     
        ______________________________________________________________________

       

      
        	
                A-14

              	
                [ 
                   ] In-service distribution provisions. The in-service distribution
                  options selected under Part 10 of the Agreement are effective for
                  distributions occurring after:
                  _________________________________________

              

      

       

      
        	
                A-I5

              	
                [  
                  ] Forms of distribution. The optional forms of distribution selected
                  under
                  Part 11 of this Agreement are eligible for distributions occurring
                  after:
                  _______________________________________________________

              

      

       

      
        	
                A-16

              	
                [  
                  ] Special effective date provisions for merged plans. If any qualified
                  retirement plans have been merged into this Plan, the provisions
                  of
                  Section 22.59 apply, except as otherwise provided under this A-16:
                  _______

              

      

       

      A-I7        
        [X]
        Other
        special effective dates: Definition
        of Included Compensation, effective July 1, 2003

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      

      
        	
                Appendix
                  B GUST Operational
                  Compliance

              

      

      

      
        	
                [X]

              	
                Check
                  this selection and complete the remainder of this page if this
                  Plan is
                  being adopted to comply retroactively with the GUST Legislation.
                  An
                  Employer need only check those provisions that apply. If this Plan
                  is not
                  being adopted to comply with the GUST Legislation, this Appendix
                  B need
                  not be completed and may be removed from the
                  Agreement.

              

      

       

      [  
        ] B-1. Highly
        Compensated Employee rules.
        (See
        Section 20.2 of the BPD.)

       

      [  
        ] a. Top-Paid
        Group Test. The election under Part 13, #68.a. above to use (or to
        not

      use)
        the
        Top-Paid Group Test did not apply for the following post-i 996 Plan
        Year(s):

       

      [ 
         ] b. Calendar
        Year Election. The election under Part i3, #68.b. above to use (or to
        not

      use)
        the
        Calendar Year Election did not apply for the following post-i 996 Plan
        Year(s):

       

      [  
        ] c. The
        Old-Law Calendar Year Election applied for the Plan Year that began
        in

      1997.

       

      [X] B-2. Required
        minimum distributions.
        (See
        Section 10.4 of the BPD.)

       

      [X] a. Option
        to
        postpone minimum distributions. For calendar year(s) 1997 forward , the
        Plan

      permitted
        Participants (other than Five-Percent Owners) who were still employed with
        the
        Employer to postpone minimum distributions in accordance with the Required
        Beginning Date rules under Section iO.3(a)(i) of the BPD, even though the
        Plan
        had not been amended to contain such rules.

       

      [X] b. Election
        to stop required minimum distributions. Starting in calendar year 1997 forward
        ,
        a

      Participant
        (other than a Five-Percent Owner) who had already started receiving in-service
        minimum distributions under the Old-Law Required Beginning Date rules may
        stop
        receiving such minimum distributions until the Participant?s Required Beginning
        Date under Section 1 0.3(a)(1) of the BPD. [If this b. is not checked,
        Participants who began receiving minimum distributions under the Old-Law
        Required Beginning Date rules must continue to receive such minimum
        distributions.]

       

      [ 
         ] c. Application
        of Joint and Survivor Annuity rules. If Employees are permitted to stop
        their

      required
        minimum distributions under b. above and the Joint and Survivor Annuity
        requirements apply to the Plan under Article 9 of the BPD, the
        Participant:

       

      [  
        ] (1) will  [  
        ] (2) will
        not

       

      be
        treated as having a new Distribution Commencement Date when distributions
        recommence. [Note: Do not check this c. if the Plan is not subject to the
        Joint
        and Survivor Annuity requirements. See Section 10.4(c) of the BPD for operating
        rules concerning the application of the Joint and Survivor Annuity rules
        under
        this subsection c.]

       

      [X] d. Application
        of Proposed Regulations for the 2001 Plan Year. [This d. should be
        checked

      only
        if
        required minimum distributions made for calendar years beginning on or after
        January 1, 2001 will be made in accordance with the proposed regulations
        under
        Code ?401(a) (9), which were issued in January 2001. If this d. is checked,
        required minimum distributions made for calendar years beginning on or after
        January 1, 2001 may be made in accordance with the proposed regulations,
        notwithstanding any provision in the Plan to the contrary. An election under
        this d. applies until the end of the last calendar year beginning before
        the
        effective date of final regulations under Code ?401(a) (9) or such other
        date
        specified in guidance published by the Internal Revenue Service. If this
        d. is
        not checked, required minimum distributions will continue to be made in
        accordance with the provisions of Code ?401(a) (9), without regard to the
        proposed regulations.]

       

      [X] (1) Effective
        date. The election under d. to apply the proposed regulations

      under
        Code ?401(a)(9) applies only for required minimum distributions that are
        made on
        or after January 1. 2002 . [In no event may the proposed regulations apply
        to a
        required minimum distribution that is made for a calendar year that begins
        before January 1, 2001.]

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      [X] B-3.
        Special
        effective dates.

       

      [  
        ] a. Involuntary
        distribution threshold of $5,000 is first effective under this Plan for
        distributions

      made
        after ______ (no earlier than the first day of the first Plan Year beginning
        on
        or after August 5, 1997 and no later than the date the Plan is adopted).
        [If
        this a. is not checked, the $5,000 threshold applies to all distributions
        made
        on or after the first day of the first Plan Year beginning on or after August
        5,
        1997, except as provided in an earlier restatement or amendment of the Plan.
        See
        Section 20.4 of the BPD.]

       

      [ 
         ] b. Family
        aggregation is repealed for purposes of determining the allocation of
        Employer

      Contributions
        for Plan Years beginning _______ (no earlier than the first Plan Year beginning
        on or after January 1, 1997 and no later than the date the Plan is adopted).
        [If
        this b. is not checked, family aggregation is repealed as of the first Plan
        Year
        beginning on or after January 1, 1997. See Section 20.5 of the
        BPD.]

       

      [X] c. Qualified
        transportation fringes. The inclusion of qualified transportation fringes
        in
        the

      definition
        of Total Compensation (and Included Compensation) is applicable for years
        beginning on or after January 1,2001 (no earlier than January 1, 1998 and
        no
        later than January 1,2001). [If this c. is not checked, the inclusion of
        qualified transportation fringes is effective for years beginning on or after
        January 1, 2001. An earlier date should be entered under this c. only if
        the
        Plan was operated to include qualified transportation fringes in Total
        Compensation (and Included Compensation) during such period.]

       

      [  
        ] B-4. Code
        ?415 limitation.
        Complete
        this B-4 if for any Limitation Year in which the Code ?415(e)

      limitation
        was applicable under Section 7.5 of the BPD, the Code ?415(e) limitations
        were
        applied in a manner other than that described in Section 7.5(b) of the BPD.
        Any
        alternative method described in this B-4 that is used to comply with the
        Code
        ?415(e) limitation must be consistent with Plan operation.

       

      [  
        ] B-5. Special
        401(k) Plan elections.
        (See
        Article 17 of the BPD)

       

      [ 
         ] a. ADPIACP
        testing methods during GUST remedial amendment period. Check this

      a.
        if. in
        any Plan Year beginning after December 31, 1996, but before the adoption
        of this
        Agreement, the ADP Test or ACP Test was performed using a different testing
        method than the one selected under Part 4F, #31 a. or Part 4F, #31 .b. and
        specify the Plan Year(s) in which the other testing method was used: - 1
        (1) ADP
        Test: 1 (2) ACP Test: _________

       

      [  
        ] b. Application
        of Safe Harbor 401(k) Plan provisions. Check this b. if, prior to
        the

      adoption
        of this Agreement, the Plan was operated in accordance with the Safe Harbor
        401(k) Plan provisions, and this Agreement is conforming the document to
        such
        operational compliance for the period prior to the adoption of this Agreement.
        [Note: This b. should be checked only if this Agreement is executed within
        the
        remedial amendment period applicable to the GUST Legislation. See Article
        20 of
        the BPD.1

       

      [  
        ] (1) GUST
        effective date. The Safe Harbor 401(k) Plan provisions

      under
        Part 4E are effective for the Plan Year beginning _______ (may not be earlier
        than the first Plan Year beginning on or after January 1, 1999).

       

      [  
        ] (2) Modifications
        to Part 4E. Describe here, if applicable, any Safe

       Harbor
        401(k) Plan provisions applied in operation that are not described or are
        inconsistent with the selections under Part 4E: _____

       

      [Note:
        The Safe Harbor 401(k) Plan provisions under Part 4E of this Agreement will
        apply for all Plan Years beginning on or after January 1, 1999 or the GUST
        effective date designated under (1) above unless specifically modified under
        this (2).]

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