Document:

<PAGE>

                                                                     Exhibit 4.1

                            BASIC PLAN DOCUMENT 04
                               TABLE OF CONTENTS

<TABLE>
<CAPTION>
SECTION ONE: DEFINITIONS
<S>                                                                                            <C>
  1.01  Adoption Agreement...................................................................  1
  1.02  Basic Plan Document..................................................................  1
  1.03  Beneficiary..........................................................................  1
  1.04  Break in Eligibility Service.........................................................  I
  1.05  Break in Vesting Service.............................................................  1
  1.06  Code.................................................................................  1
  1.07  Compensation.........................................................................  1
  1.08  Custodian............................................................................  2
  1.09  Disability...........................................................................  3
  1.10  Early Retirement Age.................................................................  3
  1.11  Earned Income........................................................................  3
  1.12  Effective Date.......................................................................  3
  1.13  Eligibility Computation Period.......................................................  3
  1.14  Employee.............................................................................  3
  1.15  Employer.............................................................................  3
  1.16  Employer Contribution................................................................  3
  1.17  Employment Commencement Date.........................................................  3
  1.18  Employer Profit Sharing Contribution.................................................  3
  1.19  Entry Dates..........................................................................  3
  1.20  ERISA................................................................................  4
  1.21  Forfeiture...........................................................................  4
  1.22  Fund.................................................................................  4
  1.23  Highly Compensated Employee..........................................................  4
  1.24  Hours of Service.....................................................................  4
  1.25  Individual Account...................................................................  5
  1.26  Investment Fund......................................................................  5
  1.27  Key Employee.........................................................................  5
  1.28  Leased Employee......................................................................  5
  1.29  Nondeductible Employee Contributions.................................................  5
  1.30  Normal Retirement Age................................................................  5
  1.31  Owner-Employee.......................................................................  5
  1.32  Participant..........................................................................  6
  1.33  Plan.................................................................................  6
  1.34  Plan Administrator...................................................................  6
  1.35  Plan Year............................................................................  6
  1.36  Prior Plan...........................................................................  6
  1.37  Prototype Sponsor....................................................................  6
  1.38  Qualifying Participant...............................................................  6
  1.39  Related Employer.....................................................................  6
  1.40  Related Employer Participation Agreement.............................................  6
  1.41  Self - Employed Individual...........................................................  6
  1.42  Separate Fund........................................................................  6
  1.43  Taxable Wage Base....................................................................  6
</TABLE>
<PAGE>

<TABLE>
<S>                                                                                            <C>
  1.44  Termination of Employment............................................................  6
  1.45  Top - Heavy Plan.....................................................................  6
  1.46  Trustee..............................................................................  6
  1.47  Valuation Date.......................................................................  7
  1.48  Vested...............................................................................  7
  1.49  Year of Eligibility Service..........................................................  7
  1.50  Year of Vesting Service..............................................................  7

SECTION TWO: ELIGIBILITY AND PARTICIPATION
  2.01  Eligibility To Participate...........................................................  7
  2.02  Plan Entry...........................................................................  7
  2.03  Transfer to or From Ineligible Class.................................................  8
  2.04  Return as a Participant After Break in Eligibility Service...........................  8
  2.05  Determinations Under This Section....................................................  8
  2.06  Terms of Employment..................................................................  8
  2.07  Special Rules Where Elapsed Time Method Is Being Used................................  8
  2.08  Election Not To Participate..........................................................  9

SECTION THREE: CONTRIBUTIONS
  3.01  Employer Contributions...............................................................  9
  3.02  Nondeductible Employee Contributions.................................................  11
  3.03  Rollover.............................................................................  12
  3.04  Transfer Contributions...............................................................  12
  3.05  Limitation on Allocations............................................................  12

SECTION FOUR: INDIVIDUAL ACCOUNTS OF  PARTICIPANTS AND VALUATION
  4.01  Individual Accounts..................................................................  16
  4.02  Valuation of Fund....................................................................  16
  4.03  Valuation of Individual Accounts.....................................................  16
  4.04  Modification of Method for Valuing Individual Accounts...............................  17
  4.05  Segregation of Assets................................................................  17
  4.06  Statement of Individual Accounts.....................................................  17

SECTION FIVE: TRUSTEE OR CUSTODIAN
  5.01  Creation of Fund.....................................................................  17
  5.02  Investment Authority.................................................................  17
  5.03  Financial Organization Custodian or Trustee Without Full Trust Powers................  17
  5.04  Financial Organization Trustee With Full Trust Powers and Individual Trustee.........  18
  5.05  Division of Fund Into Investment Funds...............................................  19
  5.06  Compensation and Expenses............................................................  19
  5.07  Not Obligated to Question Data.......................................................  19
  5.08  Liability For Withholding on Distributions...........................................  20
  5.09  Resignation or Removal of Trustee (or Custodian).....................................  20
  5.10  Degree of Care - Limitations of Liability............................................  20
  5.11  Indemnification of Prototype Sponsor and Trustee (or Custodian)......................  20
  5.12  Investment Managers..................................................................  21
  5.13  Matters Relating to Insurance........................................................  21
</TABLE>
<PAGE>

<TABLE>
<S>                                                                                            <C>
  5.14  Direction of Investments by Participant..............................................  22

SECTION SIX: VESTING AND DISTRIBUTION
  6.01  Distribution To Participant..........................................................  22
  6.02  Form of Distribution to a Participant................................................  25
  6.03  Distributions Upon the Death of a Participant........................................  26
  6.04  Form of Distribution to Beneficiary..................................................  26
  6.05  Joint and Survivor Annuity Requirements..............................................  27
  6.06  Distribution Requirements............................................................  30
  6.07  Annuity Contracts....................................................................  33
  6.08  Loans to Participants................................................................  33
  6.09  Distribution in Kind.................................................................  34
  6.10  Direct Rollovers of Eligible Rollover Distributions..................................  34
  6.11  Procedure for Missing Participants or Beneficiaries..................................  35

SECTION SEVEN: CLAIMS PROCEDURE
  7.01  Filing a Claim for Plan Distributions................................................  35
  7.02  Denial of Claim......................................................................  35
  7.03  Remedies Available...................................................................  35

SECTION EIGHT: PLAN ADMINISTRATOR
  8.01  Employer is Plan Administrator.......................................................  36
  8.02  Powers and Duties of the Plan Administrator..........................................  36
  8.03  Expenses and Compensation............................................................  37
  8.04  Information from Employer............................................................  37

SECTION NINE: AMENDMENT AND TERMINATION
  9.01  Right of Prototype Sponsor to Amend the Plan.........................................  37
  9.02  Right of Employer to Amend the Plan..................................................  37
  9.03  Limitation on Power to Amend.........................................................  37
  9.04  Amendment of Vesting Schedule........................................................  38
  9.05  Permanency...........................................................................  38
  9.06  Method and Procedure for Termination.................................................  38
  9.07  Continuance of Plan by Successor Employer............................................  38
  9.08  Failure of Plan Qualification........................................................  38

SECTION TEN: MISCELLANEOUS
 10.01  State Community Property Laws........................................................  38
 10.02  Headings.............................................................................  38
 10.03  Gender and Number....................................................................  38
 10.04  Plan Merger or Consolidation.........................................................  39
 10.05  Standard of Fiduciary Conduct........................................................  39
 10.06  General Undertaking Of All Parties...................................................  39
 10.07  Agreement Binds Heirs, Etc. .........................................................  39
 10.08  Determination Of Top-Heavy Status....................................................  39
 10.09  Special Limitations for Owner-Employees..............................................  40
 10.10  Inalienability of Benefits...........................................................  41
</TABLE>
<PAGE>

<TABLE>
<S>                                                                                            <C>
 10.11   Cannot Eliminate Protected Benefits.................................................  41

SECTION ELEVEN: 401(k) PROVISIONS
 11.100  Definitions.........................................................................  41
 11.101  Actual Deferral Percentage (ADP)....................................................  41
 11.102  Aggregate Limit.....................................................................  42
 11.103  Average Contribution Percentage (ACP)...............................................  42
 11.104  Contributing Participant............................................................  42
 11.105  Contribution Percentage.............................................................  42
 11.106  Contribution Percentage Amounts.....................................................  42
 11.107  Elective Deferrals..................................................................  42
 11.108  Eligible Participant................................................................  42
 11.109  Excess Aggregate Contributions......................................................  42
 11.110  Excess Contributions................................................................  43
 11.111  Excess Elective Deferrals...........................................................  43
 11.112  Matching Contribution...............................................................  43
 11.113  Qualified Nonelective Contributions.................................................  43
 11.114  Qualified Matching Contributions....................................................  43
 11.115  Qualifying Contributing Participant.................................................  43
 11.200  Contributing Participant............................................................  43
 11.201  Requirements to Enroll as a Contributing Participant................................  43
 11.202  Changing Elective Deferral Amounts..................................................  43
 11.203  Ceasing Elective Deferrals..........................................................  44
 11.204  Return as a Contributing Participant After Ceasing Elective Deferrals...............  44
 11.205  Certain One-Time Irrevocable Elections..............................................  44
 11.300  Contributions.......................................................................  44
 11.301  Contributions By Employer...........................................................  44
 11.302  Matching Contributions..............................................................  44
 11-303  Qualified Nonelective Contributions.................................................  44
 11.304  Qualified Matching Contributions....................................................  44
 11.305  Nondeductible Employee Contributions................................................  44
 11.400  Nondiscrimination Testing...........................................................  45
 11.401  Actual Deferral Percentage Test (ADP)...............................................  45
 11.402  Limits on Nondeductible Employee Contributions and Matching Contributions...........  46
 11.500  Distribution Provisions.............................................................  47
 11.501  General Rule........................................................................  47
 11.502  Distribution Requirements...........................................................  47
 11.503  Hardship Distribution...............................................................  48
 11.504  Distribution of Excess Elective Deferrals...........................................  48
 11.505  Distribution of Excess..............................................................  48
 11.506  Distribution of Excess Aggregate Contributions......................................  49
 11.507  Recharacterization..................................................................  50
 11.508  Distribution of Elective Deferrals if Excess Annual Additions.......................  50
 11.600  Vesting.............................................................................  50
 11.601  100% Vesting on Certain Contributions...............................................  50
 11.602  Forfeitures and Vesting of Matching Contributions...................................  50
</TABLE>
<PAGE>

QUALIFIED RETIREMENT PLAN AND TRUST
Defined Contribution Basic Plan Document 04

SECTION ONE  DEFINATIONS

               The following words and phrases when used in the Plan with
               initial capital letters shall, for the purpose of this Plan, have
               the meanings set forth below unless the context indicates that
               other meanings are intended:

     1.01  ADOPTION AGREEMENT
           Means the document executed by the Employer through which it adopts
           the Plan and Trust and thereby agrees to be bound by all terms and
           conditions of the Plan and Trust.

     1.02  BASIC PLAN DOCUMEENT
           Means this prototype Plan and Trust document.

     1.03  BENEFICIARY
           Means the individual or individuals designated pursuant to Section
           6.03(A) of the Plan.

     1.04  BREAK IN ELIGIBILITY SERVICE
           Means a 12 consecutive month period which coincides with an
           Eligibility Computation Period during which an Employee fails to
           complete more than 500 Hours of Service (or such lesser number of
           Hours of Service specified in the Adoption Agreement for this
           purpose.)

     1.05  BREAK IN VESTING SERVICE
           Means a Plan Year (or other vesting computation period described in
           Section 1.50) during which an Employee fails to complete more than
           500 Hours of Service (or such lesser number of Hours of Service
           specified in the Adoption Agreement for this purpose).

     1.06  CODE
           Means the Internal Revenue Code of 1986 as amended from time-to-
           time.

     1.07  COMEPENSATION
           A.  Basic Definition
               For Plan Years beginning on or after January 1, 1989, the
               following definition of Compensation shall apply:

               As elected by the Employer in the Adoption Agreement (and if no
               election is made, W-2 wages will be deemed to have been
               selected), Compensation shall mean one of the following:

           1.  W-2 wages. Compensation is defined as information required to be
               reported under Sections 6041 and 6051, and 6052 of the Code
               (Wages, tips and other compensation as reported on Form W-2).
               Compensation is defined as wages within the meaning of Section
               3401 (a) of the Code 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 Sections 6041(d) and
               6051(a)(3), and 6052 of the Code. Compensation must be determined
               without regard to
<PAGE>

               any rules under Section 3401(a) that limit the remuneration
               included in wages based on the nature or location of the
               employment or the services performed (such as the exception for
               agricultural labor in Section 3401 (a)(2)).

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

           3.  415 safe-arbor compensation. Compensation is defined as wages,
               salaries, and fees for professional services and other amounts
               received (without regard to whether or not an amount is paid in
               cash) for personal services actually rendered in the course of
               employment with the Employer maintaining the Plan to the extent
               that the amounts are includible in gross income (including, but
               not limited to, commissions paid salesmen, compensation for
               services on the basis of a percentage of profits, commissions on
               insurance premiums, tips, bonuses, fringe benefits, and
               reimbursements or other expense allowances under a nonaccountable
               plan (as described in 1.62-2(c)), and excluding the following:

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

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

                   c.  Amounts realized from the sale, exchange or other
                       disposition of stock acquired under a qualified stock
                       option; and

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

         For any Self-Employed Individual covered under the Plan, Compensation
         will mean Earned Income.

     B.  Determination Period And Other Rules
         Compensation shall include only that Compensation which is actually
         paid to the Participant during the determination period. Except as
         provided elsewhere in this Plan, the determination
<PAGE>

         period shall be the Plan Year unless the Employer has selected another
         period in the Adoption Agreement. If the Employer makes no election,
         the determination period shall be the Plan Year.

         Unless otherwise indicated in the Adoption Agreement, Compensation
         shall include any amount which is contributed by the Employer pursuant
         to a salary reduction agreement and which is not includible in the
         gross income of the Employee under Sections 125, 402(c)(3),
         402(h)(1)(B) or 403(b) of the Code.

         Where this Plan is being adopted as an amendment and restatement to
         bring a Prior Plan into compliance with the Tax Reform Act of 1986,
         such Prior Plan's definition of Compensation shall apply for Plan Years
         beginning before January 1, 1989.

     C.  Limits On Compensation
         For years beginning after December 31, 1988 and before January 1, 1994,
         the annual Compensation of each Participant taken into account for
         determining all benefits provided under the Plan for any determination
         period shall not exceed $200,000. This limitation shall be adjusted by
         the Secretary at the same time and in the same manner as under Section
         415(d) of the Code, 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.

         For Plan Year beginning on or after January 1, 1994, the annual
         Compensation of each Participant taken into account for determining all
         benefits provided under the Plan for any Plan Year shall not exceed
         $150,000, as adjusted for increases in the cost-of-living in accordance
         with Section 401(a)(17)(B) of the Internal Revenue Code. The cost-of-
         living adjustment in effect for a calendar year applies to any
         determination period beginning in such calendar year.

         If the period for determining Compensation used in calculating an
         Employee's allocation for a determination period is a short Plan Year
         (i.e., shorter than 12 months), the annual Compensation limit is an
         amount equal to the otherwise applicable annual Compensation limit
         multiplied by a fraction, the numerator of which is the number of
         months in the short Plan Year, and the denominator of which is 12.

         In determining the Compensation of a Participant for purposes of this
         limitation, the rules of Section 414(q)(6) of the Code shall apply,
         except in applying such rules, the term "family" shall  include only
         the spouse of the Participant and any lineal descendants of the
         Participant who have not attained age 19 before the close of the year.
         If, as a result of the application of such rules the adjusted $200,000
         limitation is exceeded, then (except for purposes of determining the
         portion of Compensation up to the integration level, if this Plan
         provides for permitted disparity), the limitation shall be prorated
         among the affected individuals in proportion to each such individual's
         Compensation as determined under this Section prior to the application
         of this limitation.

         If Compensation for any prior determination period is taken into
         account in determining an Employee's allocations or benefits for the
         current determination period, the Compensation for such prior
         determination period is subject to the applicable annual Compensation
         limit in effect for that prior period. For this purpose, in determining
         allocations in Plan Years beginning on or after January 1, 1989. The
         annual Compensation limit in effect for determination periods
<PAGE>

         beginning before that date is $200,000. In addition, in determining
         allocations in Plan Years beginning on or after January 1, 1994 annual
         Compensation limit in effect for determination periods beginning before
         that date is $150,000.

1.08  CUSTODIAN
      Means an entity specified in the Adoption Agreement as Custodian or any
      duly appointed successor as provided in Section 5.09.

1.09  DISABILITY
      Unless the Employer has elected a different definition in the Adoption
      Agreement. Disability means the inability to engage in any substantial,
      gainful activity by reason of any medically determinable physical or
      mental impairment that can be expected to result in death or which has
      lasted or can be expected to last for a continuous period of not less than
      12 months. The permanence and degree of such impairment shall be supported
      by medical evidence.

1.10  EARLY RETIREMENT AGE
      Means the age specified in the Adoption Agreement. The Plan will not have
      an Early Retirement Age if none is specified in the Adoption Agreement.

1.11  EARNED INCOME
      Means the net earnings from self-employment in the trade or business with
      respect to which the Plan is established, 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 Section 404 of the Code.

      Net earnings shall be determined with regard to the deduction allowed to
      the Employer by Section 164(f) of the Code for taxable years beginning
      after December 31, 1989.

1.12  EFFECTIVE DATE
      Means the date the Plan becomes effective as indicated in the Adoption
      Agreement. However, as indicated in the Adoption Agreement, certain
      provisions may have specific effective dates. Further, where a separate
      date is stated in the Plan as of which a particular Plan provision becomes
      effective, such date will control with respect to that provision.

1.13  ELIGIBILITY COMPUTATION PERIOD
      An Employee's initial Eligibility Computation Period shall be the 12
      consecutive month period commencing on the Employee's Employment
      Commencement Date. The Employee's subsequent Eligibility Computation
      Periods shall be the 12 consecutive month periods commencing on the
      anniversaries of his or her Employment Commencement Date; provided,
      however, if pursuant to the Adoption Agreement, an Employee is required to
      complete one or less Years of Eligibility Service to become a Participant,
      then his or her subsequent Eligibility Computation Periods shall be the
      Plan Years commencing with the Plan Year beginning during his or her
      initial Eligibility Computation Period. An Employee does not complete a
      Year of Eligibility Service before the end of the 12 consecutive month
      period regardless of when during such period the Employee completes the
      required number of Hours of Service.
<PAGE>

1.14  EMPLOYEE
      Means any person employed by an Employer maintaining  the Plan or of any
      other employer required to be aggregated with such Employer under Sections
      414(b), (c), (m) or (o) of the Code.

      The term Employee shall also include any Leased Employee deemed to be an
      Employee of any Employer described in the previous paragraph as provided
      in Section 414(n) or (o) of the Code.

1.15  EMPLOYER
      Means any corporation, partnership, sole-proprietorship or other entity
      named in the Adoption Agreement and any successor who by merger,
      consolidation, purchase or otherwise assumes the obligations of the Plan.
      A partnership is considered to be the Employer of each of the partners and
      a sole-proprietorship is considered to be the Employer of a sole
      proprietor. Where this Plan is being maintained by a union or other entity
      that represents its member Employees in the negotiation of collective
      bargaining agreements, the term Employer shall mean such union or other
      entity.

1.16  EMPLOYER CONTRIBUTION
      Means the amount contributed by the Employer each year as determined under
      this Plan.

1.17  EMPLOYMENT COMMENCEMENT DATE
      An Employee's Employment Commencement date means the date the Employee
      first performs an Hour of Service for the Employer-

1.18  EMPLOYER PROFIT SHARING CONTRIBUTION
      Means an Employer Contribution made pursuant to the Section of the
      Adoption Agreement titled "Employer Profit Sharing Contributions." The
      Employer may make Employer Profit Sharing Contributions without regard to
      current or accumulated earnings or profits.

1.19  ENTRY DATES
      Means the first day of the Plan Year and the first day of the seventh
      month of the Plan Year, unless the Employer has specified different dates
      in the Adoption Agreement.

1.20  ERISA
      Means the Employee Retirement Income Security Act of 1974 as amended from
      time-to-tune.

1.21  FORFEITURE
      Means that portion of a Participant's Individual Account derived from
      Employer Contributions which he or she is not entitled to receive (i.e.,
      the nonvested portion).

1.22  FUND
      Means the Plan assets held by the Trustee for the Participants' exclusive
      benefit.

1.23  HIGHLY COMPENSATED EMPLOYEE
      The term Highly Compensated Employee includes highly compensated active
      employees and highly compensated former employees.
<PAGE>

      A highly compensated active employee includes any Employee who performs
      service for the Employer during the determination year and who, during the
      look-back year: (a) received Compensation from the Employer in excess of
      $75,000 (as adjusted pursuant to Section 415(d) of the Code); (b) received
      Compensation from the Employer in excess of $50,000 (as adjusted pursuant
      to Section 415(d) of the Code) and was a member of the top-paid group for
      such year; or (c) was an officer of the Employer and received Compensation
      during such year that is greater than 50% of the dollar limitation in
      effect under Section 415(b)(1)(A) of the Code. The term Highly Compensated
      Employee also includes: (a) Employees who are both described in the
      preceding sentence if the term "determination year" is substituted for the
      term "look-back year" and the Employee is one of the 100 Employees who
      received the most Compensation from the Employer during the determination
      year; and (b) Employees who are 5% owners at any time during the look-
      back year or determination year.

      If no officer has satisfied the Compensation requirement of (c) above
      during either a determination year or look-back year, the highest paid
      officer for such year shall be treated as a Highly Compensated Employee.

      For this purpose, the determination year shall be the Plan Year. The look-
      back year shall be the 12 month period immediately preceding the
      determination year.

      A highly compensated former employee includes any Employee who separated
      from service (or was deemed to have separated) prior to the determination
      year, performs no service for the Employer during the determination year,
      and was a highly compensated active employee for either the separation
      year or any determination year ending on or after the Employee's 55th
      birthday.

      If an Employee is, during a determination year or look-back year, a family
      member of either a 5% owner who is an active or former Employee or a
      Highly Compensated Employee who is one of the 10 most Highly Compensated
      Employees ranked on the basis of Compensation paid by the Employer during
      such year, then the family member and the 5% owner or top 10 Highly
      Compensated Employee shall be aggregated. In such case, the family member
      and 5% owner or top 10 Highly Compensated Employee shall be treated as a
      single Employee receiving Compensation and Plan contributions or benefits
      equal to the sum of such Compensation and contributions or benefits of the
      family member and 5% owner or top 10 Highly Compensated Employee. For
      purposes of this Section, family member includes the spouse, lineal
      ascendants and descendants of the Employee or former Employee and the
      spouses of such lineal ascendants and descendants.

      The determination of who is a highly Compensated Employee, including the
      determinations of the number and identity of Employees in the top-paid
      group, the top 100 Employees, the number of Employees treated as officers
      and the Compensation that is considered, will be made in accordance with
      Section 414(q) of the Code and the regulations thereunder.

1.24  HOURS OF SERVICE - Means

      A.  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 dunes
          are performed; and

      B.  Each hour for which an Employee is paid, or entitled to payment, by
          the Employer on account of a
<PAGE>

          period of time during which no duties are preformed (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 shall be calculated
          and credited pursuant to Section 2530.200b-2 of the Department of
          Labor Regulations which is incorporated herein by this; and

      C.  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 paragraph (A) or paragraph
          (B), as the case, may be, and under this paragraph (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.  Solely for purposes of determining whether a Break in Eligibility
          Service or a Break in Vesting Service has occurred in a computation
          period (the computation period for purposes of determining whether a
          Break in Vesting Service has occurred is the Plan Year or other
          vesting computation period described in Section 1.50), an individual
          who is absent from work for maternity or paternity reasons shall
          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 shall be credited (1) in the
          Eligibility Computation Period or Plan Year or other vesting
          computation period described in Section 1.50 in which the absence
          begins if the crediting is necessary to prevent a Break in Eligibility
          Service or a Break in Vesting Service in the applicable period, or (2)
          in all other cases, in the following Eligibility Computation Period or
          Plan Year or other vesting computation period described in Section
          1.50.

      E.  Hours of Service will be credited for employment with other members of
          an affiliated service group (under Section 414(m) of the Code), a
          controlled group of corporations (under Section 414(b) of the Code),
          or a group of trades or businesses under common control (under Section
          414(c) of the Code) of which the adopting Employer is a member, and
          any other entity required to be aggregated with the Employer pursuant
          to Section 414(o) of the Code and the regulations thereunder.

          Hours of Service will also be credited for any individual considered
          an Employee for purposes of this Plan under Code Sections 414(n) or
          414(o) and the regulations thereunder.

      F.  Where the Employer maintains the plan of a predecessor employer,
          service for such predecessor employer shall be treated as service for
          the Employer.

      G.  The above method for determining Hours of Service may be altered as
          specified in the Adoption Agreement.
<PAGE>

1.25  INDIVIDUAL ACCOUNT
      Means the account established and maintained under this Plan for each
      Participant in accordance with Section 4.01.

1.26  INVESTMENT FUND
      Means a subdivision of the Fund established pursuant to Section 5.05.

1.27  KEY EMPLOYEE
      Means any person who is determined to be a Key Employee under Section
      10.08.

1.28  LEASED EMPLOYEE
      Means any person (other than an Employee of the recipient) who pursuant to
      an agreement between the recipient and any other person ("leasing
      organization") has performed services for the recipient (or for the
      recipient and related persons determined in accordance with Section
      414(n)(6) of the Code) on a substantially full time basis for a period of
      at least one year, and such services are of a type historically performed
      by Employees in the business field of the recipient Employer.
      Contributions or benefits provided a I eased Employee by the leasing
      organization which are attributable to services performed for the
      recipient Employer shall be treated as provided by the recipient Employer.

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

1.29  NONDEDUCTABLE EMPLOYEE CONTRIBUTIONS
      Means any 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 account to which earnings and
      losses are allocated.

1.30  NORMAL RETIREMENT AGE
      Means the age specified in the Adoption Agreement. However, if the
      Employer enforces a mandatory retirement age which is less than the Normal
      Retirement Age, such mandatory age is deemed to be the Normal Retirement
      Age. If no age is specified in the Adoption Agreement, the Normal
      Retirement Age shall -be age 65.

1.31  OWNER - EMPLOYEE
      Means an individual who is a sole proprietor, or who is a partner owning
      more than 10% of either the capital or profits interest of the
      partnership.

1.32  PARTICIPANT
      Means any Employee or former Employee of the Employer who has met the
      Plan's eligibility requirements, has entered the Plan and who is or may
      become eligible to receive a benefit of any type
<PAGE>

      from this Plan or whose Beneficiary may be eligible to receive any such
      benefit.

1.33  PLAN
      Means the prototype defined contribution plan adopted by the Employer. The
      Plan consists of this Basic Plan Document plus the corresponding Adoption
      Agreement as completed and signed by the Employer.

1.34  PLAN ADMINISTRATOR
      Means the person or persons determined to be the Plan Administrator in
      accordance with Section 8.01.

1.35  PLAN YEAR
      Means the 12 consecutive month period which coincides with the Employer's
      fiscal year or such other 12 consecutive month period as is designated in
      the Adoption Agreement.

1.36  PRIOR PLAN
      Means a plan which was amended or replaced by adoption of this Plan
      document as indicated in the Adoption Agreement.

1.37  PROTOTYPE SPONSOR
      Means the entity specified in the Adoption Agreement that makes this
      prototype plan available to employers for adoption.

1.38  QUALIFYING PARTICIPANT
      Means a Participant who has satisfied the requirements described in
      Section 3.01(B)(2) to be entitled to share in any Employer Contribution
      (and Forfeitures, if applicable) for a Plan Year.

1.39  RELATED EMPLOYER
      Means an employer that may be required to be aggregated with the Employer
      adopting  this Plan for certain qualification requirements under Sections
      414(b), (c), (m) or (o) of the Code (or any other employer that has
      ownership in common with the Employer). A Related Employer may participate
      in this Plan if so indicated in the Section of the Adoption Agreement
      tided "Employer Information" or if such Related Employer executes a
      Related Employer Participation Agreement.

1.40  RELATED EMPLOYER PARTICIPATION AGREEMENT
      Means the agreement under this prototype Plan that a Related Employer may
      execute to participate in this Plan.

1.41  SELF-EMPLOYED INDIVIDUAL
      Means an individual who has Earned Income for the taxable year from the
      trade or business for which the Plan is established; also, an individual
      who would have had Earned Income but for the fact that the trade or
      business had no net profits for the taxable year.

1.42  SEPARATE FUND
      Means a subdivision of the Fund held in the name of a particular
      Participant representing certain assets held for that Participant. The
      assets which comprise a Participant's Separate Fund are those assets
      earmarked for him or her and those assets subject to the Participant's
      individual direction pursuant to Section 5.14.
<PAGE>

1.43  TAXABLE WAGE BASE
      Means, with respect to any taxable year, the contribution and benefit base
      in effect under Section 230 of the Social Security Act at the beginning of
      the Plan Year.

1.44  TERMINATION OF EMPLOYMENT
      A Termination of Employment of an Employee of an Employer shall occur
      whenever his or her status as an Employee of such Employer ceases for any
      reason other than death. An Employee who does not return to work for the
      Employer on or before the expiration of an authorized leave of absence
      from such Employer shall be deemed to have incurred a termination of
      employment when such leave ends.

1.45  TOP-HEAVY PLAN
      This Plan is a Top-Heavy Plan for any Plan Year if it is determined to be
      such pursuant to Section 10.08.

1.46  TRUSTEE
      Means an individual, individuals or corporation specified in the Adoption
      Agreement as Trustee or any duly appointed successor as provided in
      Section 5.09. Trustee shall mean Custodian in the event the financial
      organization named as Trustee does not have full trust powers.

1.47  VALUATION DATE
      Means the date or dates as specified in the Adoption Agreement. If no date
      is specified in the Adoption Agreement, the Valuation Date shall be the
      last day of the Plan Year and each other date designated by the Plan
      Administrator which is selected in a uniform and nondiscriminatory manner
      when the assets of the Fund are valued at their then fair market value.

1.48  VESTED
      Means nonforfeitable, that is, a claim which is unconditional and legally
      enforceable against the Plan obtained by a Participant or the
      Participant's Beneficiary to that part of an immediate or deferred benefit
      under the Plan which arises from a Participant's Years of Vesting Service.

1.49  YEAR OF ELIGIBILITY SERVICE
      Means a 12 consecutive month period which coincides with an Eligibility
      Computation Period during which an Employee completes at least 1,000 Hours
      of Service (or such lesser number of Hours of Service specified in the
      Adoption Agreement for this purpose). An Employee does not complete a Year
      of Eligibility Service before the end of the 12 consecutive month period
      regardless of when during such period the Employee completes the required
      number of Hours of Service.

1.50  YEAR OF VESTING SERVICE
      Means a Plan Year during which an Employee completes at least 1,000 Hours
      of Service (or such lesser number of Hours of Service specified in the
      Adoption Agreement for this purpose). Notwithstanding the preceding
      sentence, where the Employer so indicates in the Adoption Agreement,
      vesting shall be computed by reference to the 12 consecutive month period
      beginning with the Employee's Employment Commencement Date and each
      successive 12 month period commencing on the anniversaries thereof.
<PAGE>

      In the case of a Participant who has 5 or more consecutive Breaks in
      Vesting Service, all Years of Vesting Service after such Breaks in Vesting
      Service will be disregarded for the purpose of determining the Vested
      portion of his or her Individual Account derived from Employer
      Contributions that accrued before such breaks. Such Participant's prebreak
      service will count in vesting the  posthreak Individual Account derived
      from Employer Contributions only if either:

      (A) such Participant had any Vested right to any portion of his or her
      Individual Account derived from Employer Contributions at the time of his
      or her Termination of Employment; or ome and minus any loss allocable
thereto, shall be distributed no law than the last day of each Plan Year to
Participants to whose Individual Accounts such Excess Contributions were
allocated for the preceding Plan Year. If such excess amounts are distributed
more than 2 1/2 months after the last day of the Plan Year in which such excess
amounts arose, a 10% excise tax will be imposed on the Employer maintaining the
Plan with respect to such amounts. Such distributions shall be made to Highly
Compensated Employees on the basis of the respective portions of the Excess
Contributions attributable to each of such Employees. Excess Contributions of
Participants who are subject to the family member aggregation rules shall be
allocated among the family members in proportion to the Elective Deferrals (and
amounts treated as Elective Deferrals) of each family member that is combined to
determine the combined ADP. Excess Contributions (including the amounts
recharacterized) shall be treated as annual additions under the Plan. B.
Determination of Income or Loss -Excess Contributions shall be adjusted for any
income or loss up to the date of distribution. The income or loss allocable to
Excess Contributions is the sum of: (1) income or loss allocable to
Participant's Elective Deferral account (and, if applicable, the Qualified
Nonelective Contribution account or the Qualified Matching Contributions account
or both) for the Plan Year multiplied by a fraction, the numerator of which is
such Participant's Excess Contributions for the year and the denominator is the
Participant's Individual Account balance attributable to Elective Deferrals (and
Qualified Nonelective Contributions or Qualified Matching Contributions, or
both, if any of such contributions are included in the ADP test) without regard
to any income or loss occurring during such Plan Year; and (2) 10% of the amount
determined under (1) multiplied by the number of whole calendar months between
the end of the Plan Year and the date of distribution, counting the month of
distribution if distribution occurs after the 15th of such month.
Notwithstanding the preceding sentence, the Plan Administrator may compute the
income or loss allocable to Excess Contributions in the manner described in
Section 4 (i.e., the usual manner used by the Plan for allocating income or loss
to Participants' Individual Accounts), provided such method is used
consistently for all Participants and for all corrective distributions under the
Plan for the Plan Year. C. Accounting for Excess Contributions - Excess
Contributions shall be distributed from the Participant's Elective Deferral
account and Qualified Matching Contribution account (if applicable) in
proportion to the Participant's Elective Deferrals and Qualified Matching
Contributions (to the extent used in the ADP test) for the Plan Year. Excess
Contributions shall be distributed from the Participant's Qualified Nonelective
Contribution account only to the extent that such Excess Contributions exceed
the balance in the Participants Elective Deferral account and Qualified Matching
Contribution account. 11.506 DISTRIBUTIONS OF EXCESS AGGREGATE CONTRIBUTIONS A.
General Rule - Notwithstanding any other provision of this Plan Excess Aggregate
Contributions, plus any income and minus any loss allocable thereto, shall be
forfeited, if forfeitable, or if not forfeitable, distributed no later than the
last day of each Plan Year to Participants to whose accounts such Excess
Aggregate Contributions were allocated for the preceding Plan Year. Excess
Aggregate Contributions of Participants who are subject to the family member
aggregation rules shall be allocated among the family members in proportion to
the Employee and Matching Contributions (or amounts treated as Matching
Contributions) of each family member that is combined to determine the combined
ACP. If such Excess Aggregate Contributions are distributed more than 2 1/2
months after the last day of the Plan Year in which such excess amounts arose, a
10% excise tax will be imposed on the Employer maintaining the Plan with
respect to those amounts. Excess Aggregate Contributions
<PAGE>

      (B) upon returning to service, the number of consecutive Breaks in Vesting
          Service is less than his or her number of Years of Vesting Service
          before such breaks.

      Separate subaccounts will be maintained for the Participants prebreak and
      postbreak portions of his or her Individual Account derived from Employer
      Contributions. Both subaccounts will share in the gains and losses of the
      Fund.

      Years of Vesting Service shall not include any period of time excluded
      from Years of Vesting Service in the Adoption Agreement.

      In the event the Plan Year is changed to a new 12-month period, Employees
      shall receive credit for Years of Vesting Service, in accordance with the
      preceding provisions of this definition for each of the Plan Years (the
      old and new Plan Years) which overlap as a result of such change.

SECTION TWO ELIGIBILITY AND PARTICIPATION

      1.1   ELIGIBILITY TO PARTICIPATE

            Each Employee of the Employer, except those Employees who belong to
      a class of Employees which is excluded from participation as indicated in
      the Adoption Agreement, shall be eligible to participate in this Plan upon
      the satisfaction of the age and Years of Eligibility Service requirements
      specified in the Adoption Agreement.

      2.02  PLAN ENTRY

             A.  If this plan is t of a Prior Plan by amendment or restatement,
                 each Employee of the Employer who was a Participant in said
                 Prior Plan before the Effective Date shall continue to be a
                 Participant in this Plan.

             B.  An Employee will become a Participant in the Plan as of the
                 Effective Date if the Employee has met the eligibility
                 requirements of Section 2.01 as of such date. After the
                 Effective Date, each Employee shall become a Participant on the
                 first Entry Due following the date the Employee satisfies the
                 eligibility requirements of Section 2.01 unless otherwise
                 indicated in the Adoption Agreement.

             C.  The Plan Administrator shall notify each Employee who becomes
                 eligible to be a Participant under this Plan and shall furnish
                 the Employee with the application form, enrollment forms or
                 other documents which are required of Participants. The
                 eligible Employee shall execute such forms or documents and
                 make available such information as may be required in the
                 administration of the Plan.
<PAGE>

2.03  TRANSFER TO OR FROM INELIGIBLE CLASS
      If an Employee who had been a Participant becomes ineligible to
      participate because he or she is no longer a member an eligible class of
      Employees, but has not incurred a Break in Eligibility Service, such
      Employee shall participate immediately upon his or her return to an
      eligible class of Employees. If such Employee incurs a Break in
      Eligibility Service, his or her eligibility to participate shall be
      determined by Section 2.04.

      An Employee who is not a member of the eligible class of Employees will
      become a Participant immediately upon becoming a member of the eligible
      class provided such Employee has satisfied the age and Years of
      Eligibility Service requirements. If such Employee has not satisfied the
      age and Years of Eligibility Service requirements as of the date he or she
      becomes a member of the eligible class, such Employee shall become a
      Participant on the first Entry Date following the date he or she satisfies
      those requirements unless otherwise indicated in the Adoption Agreement.

2.04  RETURN AS A PARTICIPANT AFTER BREAK IN ELIGIBILITY SERVICE

      A. Employee Not Participant Before Break - If an Employee incurs a Break
         in Eligibility Service before satisfying the Plan's eligibility
         requirements, such Employee's Years of Eligibility Service before such
         Break in Eligibility Service will not be taken into account.

      B. Nonvested Participants - In the case of a Participant who does not have
         a Vested interest in his or her Individual Account derived from
         Employer Contributions, Years of Eligibility Service before a period of
         consecutive Breaks in Eligibility Service will not be taken into
         account for eligibility purposes if the number of consecutive Breaks in
         Eligibility Service in such period equals or exceeds the greater of 5
         or the aggregate number of Years of Eligibility Service before such
         break. Such aggregate number of Years of Eligibility Service will not
         include any Years of Eligibility Service disregarded under the
         preceding sentence by reason of prior breaks.

         If a Participant's Years of Eligibility Service are disregarded
         pursuant to the preceding paragraph, such Participant will be treated
         as a new Employee for eligibility purposes. If a Participant's Years of
         Eligibility Service may not be disregarded pursuant to the preceding
         paragraph, such Participant shall continue to participate in the Plan,
         or, if terminated, shall participate immediately upon, reemployment.

      C. Vested Participants - A Participant who has sustained a Break in
         Eligibility Service and who had a Vested interest in all or a portion
         of his or her Individual Account derived from Employer Contributions
         shall continue to participate in the Plan, or, if terminated, shall
         participate immediately upon reemployment.

2.05  DETERMINATIONS UNDER THIS SECTION
      The Plan Administrator shall determine the eligibility of each Employee to
      be a Participant. This determination shall be conclusive and binding upon
      all persons except as otherwise provided herein or by law.

2.06  TERMS OF EMPLOYMENT
<PAGE>

      Neither the fact of the establishment of the Plan nor the fact that a
      common law Employee has become a Participant shall give to that common law
      Employee any right to continued employment; nor shall either fact limit
      the right of the Employer to discharge or to deal otherwise with a common
      law Employee without regard to the effect such treatment may have upon the
      Employee's rights under the Plan.

2.07  SPECIAL RULES WHERE ELAPSED TIME METHOD IS BEING USED
      This Section 2.07 shall apply where the Employer has indicated in the
      Adoption Agreement that the elapsed time method will be used. When this
      Section applies, the definitions of year of service, break in service and
      hour of service in this Section will replace the definitions of Year of
      Eligibility Service, Year of Vesting Service, Break in Eligibility
      Service, Break in Vesting Service and Hours of Service found to the
      Definitions Section of the Plan (Section One).

      For purposes of determining an Employee's initial or continued eligibility
      to participate in the Plan or the Vested interest in the Particular
      Individual Account balance derived from Employer Contributions, (except
      for periods of service which may be disregarded on account of the "rule of
      parity* described in Sections 1.50 and 2.04) an Employee will receive
      credit for the aggregate of all time period(s) commencing with the
      Employee's first day of employment or reemployment and ending on the date
      a break in service begins. The first day of employment or reemployment is
      the first day the Employee performs an hour of service. An Employee will
      also receive credit for any period of severance of less than 12
      consecutive months. Fractional periods of a year will be expressed in
      terms of days. For purposes of this Section, hour of service will mean
      each hour for which an Employee is paid or entitled to payment for the
      performance of duties for the Employer. Break in service is a period of
      severance of at least 12 consecutive months. Period of severance is a
      continuous period of time during which the Employee is not employed by the
      Employer. Such period begins on the date the Employee retires, quits or is
      discharged, of if earlier, the 12 month anniversary of the date on which
      the Employee was otherwise first absent from service.

      In the case of an individual who is absent from work for maternity or
      paternity reasons, the 12 consecutive month period beginning on the first
      anniversary of the first date of such absence shall not constitute a break
      in service. 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 the 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.

      Each Employee will share in Employer Contributions for the period
      beginning on the date the Employee commences participation under the Plan
      and ending on the date on which such Employee severs employment with the
      Employer or is no longer a member of an eligible class of Employees.

      If the Employer is a member of an affiliated service group (under Section
      414(m) of the Code), a controlled group of corporations (under Section
      414(b) of the Code), a group of trades or businesses under common control
      (under Section 414(c) of the Code), or any other entity required to be
      aggregated with the Employer pursuant to Section 414(o) of the Code,
      service will be credited for any employment for any period of time for any
      other member of such group. Service will also be credited for any
      individual required under Section 414(n) or Section 414(o) to be
      considered an Employee of
<PAGE>

      any Employer aggregated under Section 414(b), (c), or (in) of the Code.

2.08        ELECTION NOT TO PARTICIPATE
      This Section 2.08 will apply if this Plan is a nonstandardized plan and
      the Adoption Agreement so provides. If this Section applies, then an
      Employee or a Participant may elect not to participate in the Plan for one
      or more Plan Years. The Employer may not contribute for an Employee or
      Participant for any Plan Year during which such Employee's or
      Participant's election not to participate is in effect. Any election not
      to participate must be in writing and filed with the Plan Administrator.

      The Plan Administrator shall establish such uniform and nondiscriminatory
      rules as it deems necessary or advisable to carry out the terms of this
      Section, including, but not limited to, rules prescribing the timing of
      the filing of elections not to participate and the procedures for electing
      to re-participate in the Plan.

      An Employee or Participant continues to earn credit for vesting and
      eligibility purposes for each Year of Vesting Service or Year of
      Eligibility Service he or she completes and his or her Individual Account
      (if any) will share in the gains or losses of the Fund during the periods
      be or she elects not to participate.

SECTION THREE CONTRIBUTIONS

3.01        EMPLOYER CONTRIBUTIONS

      A.  Obligation to Contribute - The Employer shall make contributions to
      the Plan in accordance with the contribution formula, specified in the
      Adoption Agreement. If this Plan is a profit sharing plan, the Employer
      shall, in its sole discretion, make contributions without regard to
      current or accumulated earnings or profits.

      B.       Allocation Formula and the Right to Share in the Employer
               Contribution -

               1.  General - The Employer Contribution for any Plan Year will be
      allocated or contributed to the Individual Accounts of Qualifying
      Participants in accordance with the allocation or contribution formula
      specified in the Adoption Agreement. The Employer Contribution for any
      Plan Year will be allocated to each Participant's Individual Account as of
      the last day of that Plan Year.

               Any Employer Contribution for a Plan Year must satisfy Section
      401(a)(4) and the regulations thereunder for such Plan Year.

               2. Qualifying Participants - A Participant is a Qualifying
                  Participant and is entitled to share in the Employer
                  Contribution for any Plan Year if the Participant was a
                  Participant on at least one day during the Plan Year and
                  satisfies any additional conditions specified in the Adoption
                  Agreement. If this Plan is a standardized plan, unless the
                  Employer specifies more favorable conditions in the Adoption
                  Agreement, a
<PAGE>

                  Participant will not be a qualifying Participant for a Plan
                  Year if he or she incurs a Termination of Employment during
                  such Plan Year with not more than 500 Hours of Service if be
                  or-she is not an Employee on the last day of the Plan Year.
                  The determination of whether a Participant is entitled to
                  share in the Employer Contribution shall be made as of the
                  last day of each Plan Year.

               3.    Special Rules for Integrated Plans - This Plan may not
                  allocate contributions based on an integrated formula if the
                  Employer maintains any other plan that provides for allocation
                  of contributions based on an integrated formula that benefits
                  any of the same Participants. If the Employer has selected the
                  integrated contribution or allocation formula in the Adoption
                  Agreement, then the maximum disparity rate shall be determined
                  in accordance with the following table.

<TABLE>
<CAPTION>
                               MAXIMUM DISPARITY RATE

                                                Top-Heavy          Nonstandardized and
Integration Level            Money Purchase   Profit Sharing   Non-Top-Heavy Profit Sharing
<S>                          <C>              <C>              <C>
Taxable Wage Base (TWB)         5.7%                2.7%               5.7%

More than $0 but not more
than 20% of TWB                 5.7%                2.7%               5.7%
More than 20% of TWB but
not more than 80% of TWB        4.3%                1.3%               4.3%
More than 80% of TWB but
not more than TWB               5.4%                2.4%               5.4%
</TABLE>

C. Allocation of Forfeitures - Forfeitures for a Plan Year which arise as a
   result of the application of Section 6.01(D) shall be allocated as follows:

   1.  Profit Sharing Plan - If this is a profit sharing plan, unless the
       Adoption Agreement indicates otherwise, Forfeitures shall be allocated in
       the manner provided in Section 3.01 (B) (for Employer Contributions) to
       the Individual Accounts of Qualifying Participants who are entitled to
       share in the Employer Contribution for such Plan Year. Forfeitures shall
       be allocated as of the last day of the Plan Year during which the
       Forfeiture arose (or any subsequent Plan Year if indicated in the
       Adoption Agreement).

   2.  Money Purchase Pension and Target Benefit Plan - If this Plan is a money
       purchase plan or a target benefit plan, unless the Adoption Agreement
       indicates otherwise, Forfeitures shall be applied towards the reduction
       of Employer Contributions to the Plan. Forfeitures shall be allocated as
       of the last day of the Plan Year during which the Forfeiture arose (or
       any subsequent Plan Year if indicated in the Adoption Agreement).

D. Timing of Employer Contribution - The Employer Contribution for each Plan
   Year shall be delivered to the Trustee (or Custodian, if applicable) not
   later than the due date for filing the Employer's income tax return for its
   fiscal year in which the Plan Year ends, including extensions thereof.
<PAGE>

E. Minimum Allocation for Top-Heavy Plans - The contribution and allocation
   provisions of this Section 3.01(E) shall apply for any Plan Year with respect
   to which this Plan is a Top-Heavy Plan.

   1. Except as otherwise provided in (3) and (4) below, the Employer
      Contributions and Forfeitures allocated on behalf of any Participant who
      is not a Key Employee shall not be less than the lesser of 3% of such
      Participant's Compensation or (in the case where the Employer has no
      defined benefit plan which designates this Plan to satisfy Section 401 of
      the Code) the largest percentage of Employer Contributions and
      Forfeitures, as a percentage of the first 200,000 ($150,000 for Plan Years
      beginning after December 31, 1993), (increased -by any cost of living
      adjustment made by the Secretary of Treasury or the Secretary's delegate)
      of the Key Employee's Compensation, allocated on behalf of any Key
      Employee for that year. The minimum allocation is determined without
      regard to any Social Security contribution. The Employer may, in the
      Adoption Agreement, Input the Participants who are entitled to receive the
      minimum allocation. This minimum allocation shall be made even dough under
      other Plan provisions, the Participant would not otherwise be entitled to
      receive an allocation, or would have received a lesser allocation for the
      year because of (a) the Participant's failure to complete 1,000 Hours of
      Service (or any equivalent provided in the Plan), or (b) the Participant's
      failure to make mandatory Nondeductible Employee Contributions to the Plan
      or (c) Compensation less than a stated amount.

   2. For purposes of computing the minimum allocation, Compensation Shall mean
      Compensation as defined in section 1.07 of the Plan and shall include any
      amounts contributed by the Employer pursuant to a salary reduction
      agreement and which is not includible in the gross income of the Employee
      under Sections 125, 402(e)(3), 402(h) (1)(B) or 403(b) of the Code even if
      the Employer has elected to exclude such contributions the definition of
      Compensation used for other purposes under the Plan.

   3. The provision in (1) above shall not apply to any Participant who was not
      employed by the Employer on the last day of the Plan Year,

   4. The provision in (1) above shall not apply to any Participant to the
      extent the Participant is covered under any other plan or plans of the
      Employer and the Employer has provided in the adoption agreement that the
      minimum allocation or benefit requirement applicable to Top-Heavy Plans
      will be met in the other plan or plans.

   5. The minimum allocation required under this Section 3.01(E) and Section
      3.01(F)(1) (to the extent required to be nonforfeitable under Code Section
      416(b)) may not be forfeited under Code Section 411 (a)(3)(B) or 411
      (a)(3)(D).

      F. Special Requirements for Paired Plans - The Employer maintains paired
         plans if the Employer has adopted both a standardized profit sharing
         plan and a standardized money purchase pension plan using this Basic
         Plan Document.

         I. Minimum Allocation - When the paired plans are top-heavy, the top-
         heavy requirements set forth in Section 3.01(E)(1) of the Plan shall
         apply.

            a. Same eligibility requirements. In satisfying the top-heavy
               minimum allocation requirements set forth in Section 3.01(E) of
               the Plan, if the Employees benefiting under
<PAGE>

               each of the paired plans are identical, the top-heavy minimum
               allocation shall be made to the money purchase pension plan.

            b. Different eligibility requirements. In satisfying the top-heavy
               minimum allocation requirements set forth in Section 3.01(E) of
               the Plan if the Employees benefiting under each of the paired
               plans are not identical, the top-heavy minimum allocation will be
               made to both of the paired plans.

            A Participant is treated as benefiting under the Plan for any Plan
            Year during which the Participant received or is deemed to receive
            an allocation in accordance with Section 1.410(b)-3(a).

         2. Only One Plan Can Be Integrated - If the Employer maintains paired
            plans, only one of the Plans may provide for the disparity in
            contributions which is permitted under Section 401(l) of the Code.
            In the event that both Adoption Agreements provide for such
            integration, only the money purchase pension plan shall be deemed to
            be integrated.

       G. Return of the Employer Contribution to the Employer Under Special
          Circumstances - Any contribution made by the Employer because of a
          mistake of fact must be returned to the Employer within one year of
          the contribution.

         In the event that the Commissioner of Internal Revenue determines that
         the Plan is not initially qualified under the Code, any contributions
         made incident to that initial qualification by the Employer must be
         returned to the Employer within one year after the date the initial
         qualification is denied, but only if the application for qualification
         is made by the tune 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.

         In the event that a contribution made by the Employer under this Plan
         is conditioned on deductibility and is not deductible under Code
         Section 404, the contribution, to the extent of the amount disallowed,
         must be returned to the Employer within one year after the deduction is
         disallowed.

      H. Omission of Participant

         I. If the Plan is a money purchase plan or a target benefit plan and,
            if in any Plan Year, any Employee who should be included as a
            Participant is erroneously omitted and discovery of such omission is
            not made until after a contribution by the Employer for the year has
            been made and allocated, the Employer shall make a subsequent
            contribution to include earnings thereon, with respect to the
            omitted Employee in the amount which the Employer would have
            contributed with respect to that Employee had be or she not been
            omitted.

         2. If the Plan is a profit sharing plan, and if in any Plan Year, any
            Employee who should be included as a Participant is erroneously
            omitted and discovery of such omission is not made until after the
            Employer contribution has been made and allocated, then the Plan
            Administrator must re-do the allocation (if a correction can be
            made) and inform the Employee. Alternatively, the Employer may
            choose to contribute for the omitted Employee
<PAGE>

            the amount to include earnings thereon, which the Employer would
            have contributed for the Employee.

3.02  NONDEDUCTIBLE EMPLOYEE CONTRIBUTIONS

      This Plan will not accept Nondeductible Employee Contributions and
      matching contributions for Plan Years beginning after the Plan Year in
      which this Plan is adopted by the Employer. Nondeductible Employee
      Contributions for Plan Years beginning after December 31, 1986, together
      with any matching contributions as defined in Section 401(m) of the Code,
      will be limited so as to meet the nondiscrimination test of Section 401(m)
      of the Code.

      A separate account will be maintained by the Plan Administrator for the
      Nondeductible Employee Contribution of each Participant.

      A Participant may, upon a written request submitted to the Plan
      Administrator withdraw the lesser of the portion of his or her Individual
      Account attributable to his or her Nondeductible Employee Contributions or
      the amount he or she contributed as Nondeductible Employee Contributions.

      Nondeductible Employee Contributions and earnings thereon will be
      nonforfeitable at all times. No Forfeiture will occur, solely as a result
      of an Employee's withdrawal of Nondeductible Employee Contributions.

      The Plan Administrator will not accept deductible employee contributions
      which 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 of the Fund in the same manner as described in
      Section 4.03 of the Plan. No part of the deductible employee contribution
      account will be used to purchase life insurance. Subject to Section 6.05,
      joint and survivor annuity requirements (if applicable), the Participant
      may withdraw any part of the deductible employee contribution account by
      making a written application to the Plan Administrator.

3.03  ROLLOVER CONTRIBUTIONS
      If so indicated in the Adoption Agreement, an Employee may contribute a
      rollover contribution to the Plan. The Plan Administrator may require the
      Employee to submit a written certification that the contribution qualifies
      as a rollover contribution under the applicable provisions of the Code. If
      it is later determined that all or part of a rollover contribution was
      ineligible to be rolled into the Plan, the Plan Administrator shall direct
      that any ineligible amounts, plus earnings attributable thereto, be
      distributed from the Plan to the Employee as soon as administratively
      feasible. A separate account shall be maintained by the Plan Administrator
      for each Employee's rollover contributions which will be nonforfeitable at
      all times. Such account will share in the income and gains and losses of
      the Fund in the manner described in Section 4.03 and shall be subject to
      the Plan's provisions governing distributions. The Employer may, in a
      uniform and nondiscriminatory manner, only allow Employees who have become
      Participants in the Plan to make rollover contributions.
<PAGE>

3.04  TRANSFER CONTRIBUTIONS
      If so indicated in the Adoption Agreement, the Trustee (or Custodian, if
      applicable) may receive any amounts transferred to it from the trustee or
      custodian of another plan qualified under Code Section 401(a). If it is
      later determined that all or part of a transfer contribution was
      ineligible to be transferred into the Plan, the Plan Administrator shall
      direct that any ineligible amounts, plus earnings attributable thereto, be
      distributed from the Plan to the Employee as soon as administratively
      feasible.

      A separate account shall be maintained by the Plan Administrator for each
      Employee's transfer contributions which will be nonforfeitable at all
      times. Such account will share in the income and gains and losses of the
      Fund in the manner described in Section 4.03 and shall be subject to the
      Plan's provisions governing distributions. The Employer may, in a uniform
      a nondiscriminatory manner, only allow Employees who have become
      Participants in the Plan to make transfer contributions.

3.05  LIMITATION ON ALLOCATIONS

      A. If the Participant does am participate in, and has never participated
      in another qualified plan maintained by the Employer or a welfare benefit
      fund, as defined in Section 419(e) of the Code maintained by the Employer,
      or an individual medical account as defined in Section 415(1)(2) of the
      Code, or a simplified employee pension plan, as defined in Section 408(k)
      of the Code, maintained by the Employer, which provides an annual addition
      as defined in Section 3.08(E)(1), the following rules shall apply:

         1. The amount of annual additions which may be credited to the
            Participant's Individual Account for any limitation year will nor
            exceed the lesser of the maximum permissible amount or any other
            limitation contained in the Plan. If the Employer Contribution that
            would otherwise be contributed or allocated to the Participant's
            Individual Account would cause the annual additions for the
            limitation year to exceed the maximum permissible amount, the amount
            contributed or allocated will be reduced so that the annual
            additions for the limitation year will equal the maximum permissible
            amount.

         2. Prior to determining the Participant's actual Contribution 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 Compensation for the limitation year, uniformly
            determined for all Participants similarly situated.

         3. As soon as is administratively feasible after the end of the
            limitation year, the maximum permissible amount for the limitation
            year will be determined on the basis of the Participant's actual
            Compensation for the limitation year.

         4. If pursuant to Section 3.05(A)(3) or as a result of the allocation
            of Forfeitures there is an excess amount, the excess will be
            disposed of as follows:

            a.  Any Nondeductible Employee Contributions, to the extent they
                would reduce the excess amount, will be returned to the
                Participant;

            b.  If after the application of paragraph (a) an excess amount still
                exists, and the Participant is covered by the Plan at the end of
                the limitation year, the excess amount in the Participant's
                Individual Account will be used to reduce Employer Contributions
                (including any allocation of Forfeitures) for such Participant
                in the next limitation year,
<PAGE>

               and each succeeding limitation year if necessary;

           c.  If after the application of paragraph (b) an excess amount still
               exists, and the Participant is not covered by the Plan at the end
               of a limitation year, the excess amount will be held unallocated
               in a suspense account. The suspense account will be applied to
               reduce future Employer Contributions (including allocation of any
               Forfeitures) for all remaining Participants in the next
               limitation year, and each succeeding limitation year if
               necessary;

           d.  If a suspense account is in existence at any time during a
               limitation year pursuant to this Section, it will not participate
               in the allocation of the Fund's investment gains and losses. If a
               suspense account is in existence at any time during a particular
               limitation year, all amounts in the suspense account must be
               allocated and reallocated to Participants' Individual Accounts
               before any Employer Contributions or any Nondeductible Employee
               Contributions may be made to the Plan for that limitation year.
               Excess amounts may not be distributed to Participants or former
               Participants.

B.  If, in addition to this Plan, the Participant is covered under another
    qualified master or prototype defined contribution plan maintained by the
    Employer, a welfare benefit fund maintained by the Employer, an individual
    medical account maintained by the Employer, or a simplified employee pension
    maintained by the Employer that provides an annual addition as defined in
    Section 3.05(E)(1), during any limitation year, the following rules apply:

    1. The annual additions which may be credited to a Participant's Individual
       Account under this Plan for any such limitation year will not exceed the
       maximum permissible amount reduced by the annual additions credited to a
       Participant's Individual Account under the other qualified master or
       prototype plans, welfare benefit funds, individual medical accounts and
       simplified employee pensions for the same limitation year. If the annual
       additions with respect to the Participant under other qualified master or
       prototype defined contribution plans, welfare benefit funds, individual
       medical accounts and simplified employee pensions maintained by the
       Employer are less than the maximum permissible amount and the Employer
       Contribution that would otherwise be contributed or allocated to the
       Participant's Individual Account under this Plan would cause the annual
       additions for the limitation year to exceed this limitation, the amount
       contributed or allocated will be reduced so that the annual additions
       under all such plans and funds for the limitation year will equal the
       maximum permissible amount. If the annual additions with respect to the
       Participant under such other qualified master or prototype defined
       contribution plans, welfare benefit funds, individual medical accounts
       and simplified employee pensions in the aggregate are equal to or greater
       than the maximum permissible amount, no amount will be contributed or
       allocated to the Participants Individual Account under this Plan for the
       limitation year.

   2.  Prior to determining the Participant's actual Compensation for the
       limitation year, the Employer may determine the maximum permissible
       amount for a Participant in the manner described in Section 3.05(A)(2).

   3.  As soon as is administratively feasible after the end of the limitation
       year, the maximum permissible amount for the limitation year will be
       determined on the basis of the Participant's actual Compensation for the
       limitation year.
<PAGE>

   4.  If, pursuant to Section 3.05(B)(3) or as a result of the allocation of
       Forfeitures a Participant's annual additions under this Plan and such
       other plans 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 simplified
       employee pension 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.

   5.  If an excess amount was allocated to a Participant on an allocation date
       of this Plan which coincides with an allocation date of another plan, the
       excess amount attributed to this Plan will be the product of,

       a.  the total excess amount allocated as of such date, times

       b.  the ratio of (i) the annual additions allocated to the Participant
           for the limitation year as of such date under this Plan to (ii) the
           total annual additions allocated to the Participant for the
           limitation year as of such date under this and all the other
           qualified prototype defined contribution plans.

   6.  Any excess amount attributed to this Plan will be disposed in the manner
       described in Section 3.05(A)(4).

C. If the Participant is covered under another qualified defined contribution
   plan maintained by the Employer which is not a master or prototype plan,
   annual additions which may be credited to the Participant's Individual
   Account under this Plan for any limitation year will be limited in accordance
   with Sections 3.05(B)(1) through 3.05(B)(6) as though the other plan were a
   master or prototype plan unless the Employer provides other limitations in
   the Section of the Adoption Agreement titled 'Limitation on Allocation - More
   Than One Plan."

D. If the Employer maintains, or at any time maintained, a qualified defined
   benefit 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. The annual additions
   which may be credited to the Participant's Individual Account under this Plan
   for any limitation year will be limited in accordance with the Section of the
   Adoption Agreement titled 'Limitation on Allocation - More Than One Plan"

E. The following terms shall have the following meanings when used in this
   Section 3.05:

   1.  Annual additions: The sum of the following amounts credited to a
       Participant's Individual Account for the limitation year:

       a. Employer Contributions,

       b. Nondeductible Employee Contributions,

       c. Forfeitures,

       d. amounts allocated, after March 31, 1994, to an individual medical
          account, as defined in Section 415(l)(2) of the Code, 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
<PAGE>

          date, which are attributable to post-retirement medical benefits,
          allocated to the separate account of a key employee, as defined in
          Section 419A(d)(3) the Code, under a welfare benefit fund, as defined
          in Section 419(e) of the Code, maintained by the Employer are neared
          as annual additions to a defined contribution plan, and

       e. allocations under a simplified employee pension.

       For this purpose, any excess amount applied under Section 3.05(A)(4) or
       3.05(B)(6) in the limitation year to reduce Employer Contributions will
       be considered annual additions for such limitation year.

    2. Compensation: Means Compensation as defined in Section 1.07 of the Plan
       except that Compensation for purposes of this Section 3.05 shall not
       include any amounts contributed by the Employer pursuant to a salary
       reduction agreement and which is not includible in the gross income of
       the Employee under Sections M, 402(e)(3), 402(h)(1)(B) or 403(b) of the
       Code even if the Employer has elected to include such contributions in
       the definition of Compensation used for other purposes under the Plan.
       Further, any other exclusion the Employer has elected (such as the
       exclusion of certain types of pay or pay earned before the Employee
       enters the Plan) will not apply for purposes of this Section.

       Notwithstanding the preceding sentence, Compensation for a Participant in
       a defined contribution plan who is permanently and totally disabled (as
       defined in Section 22(e)(3) of the Code) is the Compensation such
       Participant would have received for the limitation year if the
       Participant had been paid at the rate of Compensation paid immediately
       before becoming permanently and totally disabled; such imputed
       Compensation for the disabled Participant may be taken into account only
       if the Participant is not a highly Compensated Employee (as defined in
       Section 414(q) of the Code) and contributions made on behalf of such
       Participant are nonforfeitable when made.

    3. Defined benefit fraction: A fraction, the numerator of which is the sum
       of the Participant's projected annual benefits under all the defined
       benefit plans (whether or not maintained by the Employer, and the
       denominator of which is the lesser of 125 % of the dollar limitation
       determined for the limitation year under Section 415(b) and (d) of the
       Code or 140% of the highest average compensation. including any
       adjustment, under Section 415(b) of the Code.

    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 % 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 plan after May 5, 1986. The preceding sentence applies
    only if the defined benefit plans individually and in the aggregate
    satisfied the requirements of Section 415 of the Code for all limitation
    years beginning before January 1, 1987.

4.  Defined contribution dollar limitation: $30,000 or if greater, one-fourth of
    the defined benefit dollar limitation set forth in Section 415(b)(1) of the
    Code as in effect for the limitation year.

5.  Defined contribution 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 riot terminated) maintained by the
<PAGE>

    Employer for the current and all prior limitation years (including the
    annual additions attributable to the Participant's nondeductible employee
    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 in Section 419(e) of the Code, individual
    medical accounts, and simplified employee pensions, maintained by the
    Employer), and the denominator of which is the stun of the maximum aggregate
    amounts for the current and all prior limitation years of service with the
    Employer (regardless of whether a defined contribution plan was maintained
    by the Employer). The maximum aggregate amount in any limitation year is the
    lesser of 125% of the dollar limitation determined under Section 415(b) and
    (d) of the Code in effect under Section 415(c)(1)(A) of the Code or 35% of
    the Participant's Compensation for such year.

    If the Employee was a Participant as of the end of the first day of the
    first limitation year beginning after December 31, 1986, in one or more
    defined contribution plans maintained by the Employer which were in
    existence on May 6, 1986, the numerator of this fraction will be adjusted if
    the sum of this fraction and the defined benefit fraction would otherwise
    exceed 1.0 under the terms of this Plan. Under the adjustment, an amount
    equal to the product of (1) the excess of the sum of the fractions over 1.0
    times (2) the denominator of this fraction, will be permanently subtracted
    from the numerator of this fraction. The adjustment is calculated using the
    fractions as they would be computed as of the end of the last limitation
    year beginning before January 1, 1987, and disregarding any changes in the
    terms and conditions of the Plan made after May 5, 1986, but using the
    Section 415 limitation applicable to the first limitation year beginning on
    or after January 1, 1987.

    The annual addition for any limitation year beginning before January 1,
    1987, shall not be recomputed to treat all Nondeductible Employee
    Contributions as annual additions.

6.  Employer: For purposes of this Section 3.05, Employer shall mean the
    Employer that adopts this Plan, and all members of a controlled group of
    corporations (as defined in Section 414(b) of the Code as modified by
    Section 415(h)), all commonly controlled trades or businesses (as defined in
    Section 414(c) as modified by Section 415(h)) or affiliated service groups
    (as defined in Section 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 Section 414(o) of the Code.

7.  Excess amount: The excess of the Participant's annual additions for the
    limitation year over the maximum permissible amount.

8.  Highest average compensation: The average compensation for the three
    consecutive years of service with the Employer that produces the highest
    average.

9.  Limitation year: A calendar year, or the 12-consecutive month period elected
    by the Employer in the Adoption Agreement. All qualified plans 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.

10. Master or prototype plan: A plan the form of which is the subject of a
    favorable opinion letter from the Internal Revenue Service.

11. Maximum permissible amount: The annual addition that may be contributed or
    allocated to a Participant's Individual Account under the Plan for any
    limitation year shall not exceed the lesser of-
<PAGE>

    a. the defined contribution dollar limitation, or

    b. 25% of the Participant's Compensation for the limitation year.

    The compensation limitation referred to in (b) shall not apply to any
    contribution for medical benefits (within the meaning of Section 401(h) or
    Section 419A(f)(2) of the Code) which is otherwise treated as an annual
    addition under Section 415(I)(1) or 419A(d)(2) of the Code.

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

12. 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 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.

Straight life annuity means an annuity payable in equal installments for the
life of the Participant that terminates upon the Participant's death.

SECTION FOUR: INDIVIDUAL ACCOUNTS OF PARTICIPANTS AND VALUATION

      4.01  INDIVIDUAL ACCOUNTS

            A. The Plan Administrator shall establish and maintain an Individual
               Account in the name of each Participant to reflect the total
               value of his or her interest in the Fund. Each Individual Account
               established hereunder shall consist of such subaccounts as may be
               needed for each Participant including:

               1   a subaccount to reflect Employer Contributions and
                   Forfeitures allocated on behalf of a Participant;

               2.  a subaccount to reflect a Participant's rollover
                   contributions;

               3.  a subaccount to reflect a Participants transfer
                   contributions;

               4.  a subaccount to reflect a Participant's Nondeductible
                   Employee Contributions;

               5.  a subaccount to reflect a Participant's deductible employee
                   contributions.

            B. The Plan Administrator may establish additional accounts as it
               may deem necessary for the proper administration of the Plan,
               including, but not limited to, a suspense account for Forfeitures
               as required pursuant to Section 6.01 (D).

      4.02  VALUATION OF FUND
<PAGE>

            The Fund will be valued each Valuation Date at fair market value.

4.03  VALUATION OF INDIVIDUAL ACCOUNTS

            A. Where all or a portion of the assets of a Participant's
               Individual Account are invested in a Separate Fund for the
               Participant, then the value of that portion of such Participant's
               Individual Account at any relevant time equals the stun of the
               fair market values of the assets in such Separate Fund, less any
               applicable charges or penalties.

            B. The fair market value of the remainder of each Individual Account
               is determined in the following manner:

               1.  First, the portion of the Individual Account invested in each
                   Investment Fund as of the previous Valuation Date is
                   determined. Each such portion is reduced by any withdrawal
                   made from the applicable Investment Fund to or, for the
                   benefit of a Participant or the Participant's Beneficiary,
                   further reduced by any amounts forfeited by the Participant
                   pursuant to Section 6.01 (D) and further reduced by any
                   transfer to another Investment Fund since the previous
                   Valuation Date and is increased by any amount transferred
                   from another Investment Fund since the previous Valuation
                   Date. The resulting amounts are the rat Individual Account
                   portions invested in

               2.  Secondly, the net Individual Account portions invested in
                   each Investment Fund are adjusted upwards or downwards, pro
                   rata (i.e., ratio of each net Individual Account portion to
                   the sum of all net Individual Account portions) so that the
                   sum of all the net Individual Account portions invested in an
                   Investment Fund will equal the then fair market value of the
                   Investment Fund. Notwithstanding the previous sentence, for
                   the first Plan Year only, the net Individual Account portions
                   shall be the sum of all contributions made to each
                   Participant's Individual Account during the firm Plan Year.

               3.  Thirdly, any contributions to the Plan and Forfeitures are
                   allocated in accordance with the appropriate allocation
                   provisions of Section 3. For purposes of Section 4.
                   contributions made by the Employer for any Plan Year but
                   after that Plan Year will be considered to have been made on
                   the last day of that Plan Year regardless of when paid to the
                   Trustee (or Custodian, if applicable)'.

                   Amounts contributed between Valuation Dates will not be
                   credited with investment gains or losses until the next
                   following Valuation Date.

               4.  Finally, the portions of the Individual Account invested in
                   each Investment Fund (determined in accordance with (1), (2)
                   and (3) above) are added together.

4.04  MODIFICATION OF METHOD FOR VALUING INDIVIDUAL ACCOUNTS
      If necessary or appropriate, the Plan Administrator may establish
      different or additional procedures (which shall be uniform and
      nondiscriminatory) for determining the fair market value of the Individual
      Accounts.
<PAGE>

4.05  SEGREGATION OF ASSETS
      If a Participant elects a mode of distribution other than a lump sum, the
      Plan Administrator may place that Participant's account balance into a
      segregated Investment Fund for the purpose of maintaining the necessary
      liquidity to provide benefit installments on a periodic basis.

4.06  STATEMENT OF INDIVIDUAL ACCOUNTS
      No later than 270 days after the close of each Plan Year, the Plan
      Administrator shall furnish a statement to each Participant indicating the
      Individual Account balances of such Participant as of the last Valuation
      Date in such Plan Year.

SECTION FIVE  TRUSTEE OR CUSTODIAN

5.01  CREATION OF FUND
      By adopting this Plan, the Employer establishes the Fund which shall
      consist of the assets of the Plan held by the Trustee (or Custodian, if
      applicable) pursuant to this Section 5. Assets within the Fund may be
      pooled on behalf of all Participants, earmarked on behalf of each
      Participant or be a combination of pooled and earmarked. To the extent
      that assets are earmarked for a particular Participant, they will be held
      in a Separate Fund for that Participant.

      No part of the corpus or income of the Fund may be used for, or diverted
      to, purposes other than for the exclusive benefit of Participants or their
      Beneficiaries.

5.02  INVESTMENT AUTHORITY
      Except as provided in Section 5.14 (relating to individual direction of
      investments by Participants), the Employer, not the Trustee (or Custodian,
      if applicable), shall have exclusive management and control over the
      investment of the Fund into any permitted investment. Notwithstanding the
      preceding sentence, a Trustee may make an agreement with the Employer
      whereby the Trustee will manage the investment of all or a portion of the
      Fund. Any such agreement shall be in writing and set forth such matters as
      the Trustee deem necessary or desirable.

5.03  FINANCIAL ORGANIZATION CUSTODIAN OR TRUSTEE WITHOUT FULL TRUST POWERS
      This Section 5.03 applies where a financial organization has indicated in
      the Adoption Agreement that it will serve, with respect to this Plan, as
      Custodian or as Trustee without full trust powers (under applicable law).
      Hereinafter, a financial organization Trustee without hill trust powers
      (under applicable law) shall be referred to as a Custodian. The Custodian
      shall have no discretionary authority with respect to the management of
      the Plan or the Fund but will act only as directed by the entity who has
      such authority.

            A.  Permissible Investments - The assets of the Plan shall be
                invested only in those investments which are available through
                the Custodian in the ordinary course of business which the
                Custodian may legally hold in a qualified plan and which the
                Custodian chooses to make available to Employers for qualified
                plan investments. Notwithstanding the preceding sentence, the
                Prototype Sponsor may, as a condition of making the Plan
                available to the Employer, limit the r of property in which the
                assets of the Plan may be invested.
<PAGE>

            B.  Responsibilities of the Custodian - The responsibilities of the
                Custodian shall be limited to the following:

                1.  To receive Plan contributions and to hold, invest and
                    reinvest the Fund without distinction between principal and
                    interest provided, however, that nothing iii this Plan shall
                    require the Custodian to maintain physical custody of stock
                    certificates (or other indicia of ownership of any type of
                    asset) representing assets within the Fund;

                2.  To maintain accurate records of contributions, earnings,
                    withdrawals and other distributions the Custodian deems
                    relevant with respect to the Plan;

                3.  To make disbursements from the Fund to Participants or
                    Beneficiaries upon the proper authorization of the Plan
                    Administrator; and

                4.  To furnish to the Plan Administrator a statement which
                    reflects the value of the investments in the hands of the
                    Custodian as of the end of each Plan Year and as of any
                    other times as the Custodian and Plan Administrator may
                    agree.

            C.  Powers of the Custodian - Except as otherwise provided in this
                Plan, the Custodian shall have the power to take any action with
                respect to the Fund which it deems necessary or advisable to
                discharge its responsibilities under this Plan including, but
                not limited to, the following powers:

                1.  To invest all or a portion of the Fund (including idle cash
                    balances) in time deposits, savings accounts, money market
                    accounts or similar investments bearing a reasonable rate of
                    interest in the Custodian's own savings department or the
                    savings department of another financial organization;

                2.  To vote upon any stocks, bonds, or other securities; to give
                    general or special proxies or powers of attorney with or
                    without power of substitution; to exercise any conversion
                    privileges or subscription rights and to make any payments
                    incidental thereto, to oppose, or to consent to, or
                    otherwise participate in, corporate reorganizations or other
                    changes affecting corporate securities, and to pay any
                    assessment or charges in connection therewith; and generally
                    to exercise any of the powers of an owner with respect to
                    stocks, bonds, securities or other property;

                3.  To hold securities or other property of the Fund in its own
                    name, in the name of its nominee or in bearer form; and

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

5.04  FINANCIAL ORGANIZATION TRUSTEE WITH FULL TRUST POWERS AND INDIVIDUAL
      TRUSTEE

      This Section 5.04 applies where a financial organization has indicated in
      the Adoption Agreement that it will serve as Trustee with full trust
      powers. This Section also applies where one or more individuals
<PAGE>

      are named in the Adoption Agreement to serve as Trustee(s).

      A.  Permissible Investments - The Trustee may invest the assets of the
          Plan in property of any character, real or personal, including, but
          not limited to the following: stocks, including shares of open-end
          investment companies (mutual funds); bonds; notes; debentures;
          options; limited partnership interests; mortgages; real estate or any
          interests therein, unit investment trusts; Treasury Bills, and other
          U.S. Government obligations; common trust funds, combined investment
          trusts, collective trust funds or commingled funds maintained by a
          bank or similar financial organization (whether or not the Trustee
          hereunder); savings accounts, time deposits or money market accounts
          of a bank or similar financial organization (whether or not the
          Trustee hereunder); annuity contracts; life insurance policies; or in
          such other investments as is deemed proper without regard to
          investments authorized by statute or rule of law governing the
          investment of trust funds but with regard to ERISA and this Plan.

          Notwithstanding the preceding sentence, the Prototype Sponsor may, as
          a condition of making the Plan available to the Employer, limit the
          types of property in which the assets of the Plan may be invested.

      B.  Responsibilities of the Trustee - The responsibilities of the Trustee
          shall be limited to the following:

          1.  To receive Plan contributions and to hold, invest and reinvest the
              Fund without distinction between principal and interest; provided,
              however, that nothing in this Plan shall require the Trustee to
              maintain physical custody of stock certificates (or other indicia
              of ownership) representing assets within the Fund;

          2.  To maintain accurate records of contributions, earnings,
              withdrawals and other information the Trustee deems relevant with
              respect to the Plan-

          3.  To make disbursements from the Fund to Participants or
              Beneficiaries upon the proper authorization of the Plan
              Administrator; and

          4.  To furnish to the Plan Administrator a statement which reflects
              the value of the investments in the hands of the Trustee as of the
              end of each Plan Year and as of any other times as the Trustee and
              Plan Administrator may agree.

      C.  Powers of the Trustee - Except as otherwise provided in this Plan. the
          Trustee shall have the power to take any action with , to the Fund
          which it deems necessary or advisable to discharge its
          responsibilities under this Plan including, but not limited to, the
          following powers:

          1.  To hold any securities or other property of the Fund in its own
              name, in the name of its nominee or in bear form

          2.  To purchase or subscribe for securities issued, or real property
              owned, by the Employer or any trade or business under common
              control with the Employer but only if the prudent investment and
              diversification requirements of ERISA are satisfied;

          3.  To sell, exchange, convey, transfer or otherwise dispose of any
              securities or other property
<PAGE>

              held by the Trustee, by private contract or at public auction. No
              person dealing with the Trustee shall be bound to see to the
              application of the purchase money or to inquire into the validity,
              expediency, or propriety of any such sale or other disposition,
              with or without advertisement;

          4.  To vote upon any stocks, bonds, or other securities; to give
              general or special proxies or powers of attorney with or without
              power of substitution; to exercise any conversion privileges or
              subscription rights and to make any payments incidental thereto,
              to oppose, or to consent to, or otherwise participate in,
              corporate reorganizations or other changes affecting corporate
              securities, and to delegate discretionary powers, and to pay any
              assessments or charges in connection therewith; and generally to
              exercise any of the powers of an owner with respect to stocks,
              bonds, securities or other property;

          5.  To invest any part or all of the Fund (including idle cash
              balances) in certificates of deposit, demand or time deposits,
              savings accounts, money market accounts or similar investments of
              the Trustee (if the Trustee is a bank or similar financial
              organization), the Prototype Sponsor or any affiliate of such
              Trustee or Prototype Sponsor, which bear a reasonable rate of
              interest;

          6.  To provide sweep services without the receipt by the Trustee of
              additional compensation or other consideration (other than
              reimbursement of direct expenses properly and actually incurred in
              the performance of such services);

          7.  To hold in the form of cash for distribution or investment such
              portion of the Fund as, at any time and from time-to-time, the
              Trustee shall deem prudent and deposit such cash in interest
              hearing or noninterest bearing accounts;

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

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

          10. To employ suitable agents and counsel, to contract with agents to
              perform administrative and recordkeeping duties and to pay their
              reasonable expenses, fees and compensation, and such agent or
              counsel may or may riot be agent or counsel for the Employer;

          11. To cause any part or all of the Fund, without limitation as to
              amount, to be commingled with the funds of other trusts (including
              trusts for qualified employee benefit plans) by causing such money
              to be invested as a part of any pooled, common, collective or
              commingled trust fund (including any such fund described in the
              Adoption Agreement) heretofore or hereafter created by any Trustee
              (if the Trustee is a bank), by the Prototype Sponsor, by any
              affiliate bank of such a Trustee or by such a Trustee or the
              Prototype Sponsor, or by such an affiliate in participation with
              others; the instrument or instruments establishing such trust:
              fund or funds, as amended, being made part of this Plan and trust
              so long as any portion of the Fund shall be invested through the
              medium thereof; and
<PAGE>

         12. Generally to do all such acts, execute all such instruments,
             initiate such proceedings, and exercise all such rights and
             privileges with relation to property constituting the Fund as if
             the Trustee were the absolute owner thereof.

5.05  DIVISION OF FUND INTO INVESTMENT FUNDS
      The Employer may direct the Trustee (or Custodian) from time-to-time to
      divide and redivide the Fund into one or more Investment Funds. Such
      Investment Funds may include, but not be limited to, Investment Funds
      representing the assets under the control of an investment manager
      pursuant to Section 5.12 and Investment Funds representing investment
      options available for individual direction by Participants pursuant to
      Section 5.14. Upon each division or redivision, the Employer may specify
      the part of the Fund to be allocated to each such Investment Fund and the
      terms and conditions, if any, under which the assets in such Investment
      Fund shall be invested.

5.06  COMPENSATION AND EXPENSES
      The Trustee (or Custodian, if applicable) shall receive such reasonable
      compensation as may be agreed upon by the Trustee (or Custodian) and the
      Employer. The Trustee (or Custodian) shall be entitled to reimbursement by
      the Employer for all proper expenses incurred in carrying out his or her
      duties under this Plan, including reasonable legal, accounting and for all
      proper expenses. If not paid by the Employer, such compensation and
      expenses may be charged against the Fund.

      All taxes of any kind that may be levied or assessed under existing or
      future laws upon, or in respect of, the Fund or the income thereof shall
      be paid from the Fund.

5.07  NOT OBLIGATED TO QUESTION DATA
      The Employer shall furnish the Trustee (or Custodian, if applicable) and
      Plan Administrator the information which each party deems necessary for
      the administration of the Plan including, but not limited to, changes in a
      Participant's status, eligibility, mailing addresses and other such data
      as may be required. The Trustee (or Custodian) and Plan Administrator
      shall be entitled to act on such information as is supplied them and shall
      have no duty or responsibility to further verify or question such
      information.

5.08  LIABILITY FOR WITHHOLDING ON DISTRIBUTIONS
      The Plan Administrator shall be responsible for withholding federal income
      taxes from distributions from the Plan, unless the Participant (or
      Beneficiary, where applicable) elects not to have such taxes withheld. The
      Trustee (or Custodian) or other payor may act as agent for the Plan
      Administrator to withhold such taxes and to make the appropriate
      distribution reports, if the Plan Administrator furnishes all the
      information to the Trustee (or Custodian) or other payor it may need to do
      withholding and reporting.

5.09  RESIGNATION OR REMOVAL OF TRUSTEE (OR CUSTODIAN)
      The Trustee (or Custodian, if applicable) may resign at any time by giving
      30 days advance written notice to the Employer. The resignation shall
      become effective 30 days after receipt of such notice unless a shorter
      period is agreed upon.

      The Employer may remove any Trustee (or Custodian) at any time by giving
      written notice to such Trustee (or Custodian) and such removal shall be
      effective 30 days after receipt of such notice unless a
<PAGE>

      shorter period is agreed upon. The Employer shall have the power to
      appoint a successor Trustee (or Custodian).

      Upon such resignation or removal, if the resigning or removed Trustee (or
      Custodian) is the sole Trustee (or Custodian), he or she shall transfer
      all of the assets of the Fund then held by such Trustee (or Custodian) as
      expeditiously as possible to the successor Trustee (or Custodian) after
      paying or reserving such reasonable amount as he or she shall deem
      necessary to provide for the expense in the settlement of the accounts
      and the amount of any compensation due him or her and any sums chargeable
      against the Fund for which he or she may be liable. If the Funds as
      reserved are not sufficient for such purpose, then he or she shall be
      entitled to reimbursement from the successor Trustee (or Custodian) out of
      the assets in the successor Trustee's (or Custodian's) hand under this
      Plan. If the amount reserved shall be in excess of the amount actually
      needed, the former Trustee (or Custodian) shall return such excess to the
      successor Trustee (or Custodian).

      Upon receipt of the transferred assets, the successor Trustee (or
      Custodian) shall thereupon succeed to all of the powers and
      responsibilities given to the Trustee (or Custodian) by this Plan.

      The resigning or removed Trustee (or Custodian) shall render an accounting
      to the Employer and unless objected to by the Employer within 30 days of
      its receipt, the accounting shall be deemed to have been approved and the
      resigning or removed Trustee (or Custodian) shall be released and
      discharged as to all matters set forth in the accounting. Where a
      financial organization is serving as Trustee (or Custodian) and it is
      merged with or bought by another organization (or comes under the control
      of any federal or state agency), that organization shall serve as the
      successor Trustee (or Custodian) of this Plan, but only if it is the type
      of organization that can so serve under applicable law. Where the Trustee
      or Custodian is serving as a nonbank trustee or custodian pursuant to
      Section 1.401-12(n) of the Income Tax Regulations, the Employer will
      appoint a successor Trustee (or Custodian) upon notification by the
      Commissioner of Internal Revenue that such substitution is required
      because the Trustee (or Custodian) has failed to comply with the
      requirements of Section 1.401-12(n) or is not keeping such records or
      making such returns or rendering such statements as are required by forms
      or regulations.

5.10  DEGREE OF CARE - LIMITATIONS OF LIABILITY
      The Trustee (or Custodian) shall not be liable for any losses incurred by
      the Fund by any direction to invest communicated by The Employer, Plan
      Administrator, investment manager appointed pursuant to Section 5.12 or
      any Participant or Beneficiary: The Trustee (or Custodian) shall be under
      no liability for distributions made or other action taken or not taken at
      the written direction of the Plan Administrator. It is specifically
      understood that the Trustee (or Custodian) shall have no duty or
      responsibility with respect to the determination of matters permuting to
      the eligibility of any employee to become a Participant or remain a
      Participant hereunder, the amount of benefit to which a Participant or
      Beneficiary shall be entitled to receive hereunder, whether a distribution
      to Participant or Beneficiary is appropriate under the terms of the Plan
      or the size and type of any policy to be purchased from any insurer for
      any Participant hereunder or similar matters; it being understood that all
      such responsibilities under the Plan are vested in the Plan Administrator.

5.11  INDEMNIFICATION OF PROTOTYPE SPONSOR AND TRUSTEE (OR CUSTODIAN)
      Notwithstanding any other provision herein and except as may be otherwise
      provided by ERISA, the Employer shall indemnify and hold harmless the
      Trustee (or Custodian, if applicable) and the Prototype Sponsor, their
      officers, directors, employees, agents, their  heirs, executors,
      successors and
<PAGE>

      assigns, from and against any and all liabilities, damages, judgments,
      settlements, losses, costs, charges, or expenses (including legal
      expenses) at any time arising out of or incurred in connection with any
      action taken by such parties in the performance of-their duties with
      respect to this Plan, unless them has been a final adjudication of gross
      negligence or willful misconduct in the performance of such duties.

      Further, except as may be otherwise provided by ERISA, the Employer will
      indemnify the Trustee (or Custodian) and Prototype Sponsor from any
      liability, claim or expense (including legal expense) which the Trustee
      (or Custodian) and Prototype Sponsor shall incur by reason of or which
      results, in whole or in part, from the Trustee's (or Custodian's) or
      Prototype Sponsor's reliance on the facts and other directions and
      elections the Employer communicates or fails to communicate.

5.12  INVESTMENT MANAGERS

      A.  Definition of Investment Manager - The Employer may appoint one or
          more investment managers to make investment decisions with respect to
          all or a portion of the Fund. The investment manager shall be any firm
          or individual registered as an investment adviser under the Investment
          Advisers Act of 1940, a bank as defined in said Act or an insurance
          company qualified under the laws of more than one state to perform
          services consisting of the management, acquisition or disposition of
          any assets of the Plan.

      B.  Investment Manager's Authority - A separate Investment Fund shall be
          established representing the assets of the Fund invested at the
          direction of the investment manager. The investment manager so
          appointed shall direct the Trustee (or Custodian, if applicable ) with
          respect to the investment of such Investment Fund. The investments
          which may be acquired at the direction of the investment manager are
          those described in Section 5.03(A) (for Custodians) or Section 5.04(A)
          (for Trustees).

      C.  Written Agreement - The appointment of any investment manager shall be
          by written agreement between the Employer and the investment manager
          and a copy of such agreement (and any modification or termination
          thereof) must be given to the Trustee (or Custodian).

          The agreement shall set forth, among other matters, the effective date
          of the investment manager's appointment and an acknowledgement by the
          investment manager that it is a fiduciary of the Plan under ERISA.

      D.  Concerning the Trustee (or Custodian) - Written notice of each
          appointment of an investment manager shall be given to the Trustee (or
          Custodian) in advance of the effective date of such appointment. Such
          notice shall specify which portion of the Fund will constitute the
          Investment Fund subject to the investment manager's direction. The
          Trustee (or Custodian) shall comply with the investment direction
          given to it by the investment manager and will riot be liable for any
          loss which may result by reason of any action (or inaction) it takes
          at the direction of the investment manager.

5.13  MATTERS RELATING TO INSURANCE
<PAGE>

      A.  If a life insurance policy is to be purchased for a Participant, the
          aggregate premium for certain life insurance for each Participant must
          be less than a certain percentage of the aggregate Employer
          Contributions and Forfeitures allocated to a Participant's Individual
          Account at any particular time as follows:

          1.  Ordinary Life Insurance - For purposes of these dental insurance
              provisions, ordinary life insurance contracts are contracts with
              both nondecreasing death benefits and nonincreasing premiums. If
              such contracts are purchased, less than 50% of the aggregate
              Employer Contributions and Forfeitures allocated to any
              Participant's Individual Account will be used to pay the premiums
              attributable to them.

          2.  Term and Universal Life Insurance - No more than 25% of the
              aggregate Employer Contributions and Forfeitures allocated to any
              Participant's Individual Account will be used to pay the premiums
              on term life insurance contracts, universal life insurance
              contracts, and all other life insurance contracts which are not
              ordinary life.

          3.  Combination - The sum of 50% of the ordinary life insurance
              premiums and all other life insurance premiums will not exceed 25%
              of the aggregate Employer Contributions and Forfeitures allocated
              to any Participant's Individual Account.

          If this Plan is a profit sharing plan, the above incidental benefits
          limits do not apply to life insurance contracts purchased with
          Employer Contributions and Forfeitures that have been in the
          Participant's Individual Account for at least 2 full Plan Years,
          measured from the date such contributions were allocated.

      B.  Any dividends or craft earned on insurance contracts for a Participant
          shall be allocated to such Participant's - Individual Account.

      C.  Subject to Section 6.05, the contracts on a Participant's life will be
          converted to cash or an annuity or distributed to the Participant upon
          commencement of benefits.

      D.  The Trustee (or Custodian, if applicable) shall apply for and will be
          the owner of any insurance contract(s) purchased under the terms of
          this Plan. The insurance contract(s) must provide that proceeds will
          be payable to the Trustee (or Custodian), however, the Trustee (or
          Custodian shall be required to pay over all proceeds of the
          contract(s) to the Participant's designated Beneficiary in accordance
          with the distribution provisions of this Plan. A Participant's spouse
          will be the designated Beneficiary of the proceeds in all
          circumstances unless a qualified election has been made in accordance
          with Section 6.05. Under no circumstances shall the Fund retain any
          part of the proceeds. In the event of any conflict between the terms
          of this Plan and the terms of any insurance contract purchased
          hereunder, the Plan provisions shall control.

      E.  The Plan Administrator may direct the Trustee (or Custodian) to sell
          and distribute insurance or annuity contracts to a Participant (or
          other party as may be permitted) in accordance with applicable law or
          regulations.

5.14  DIRECTION OF INVESTMENTS BY PARTICIPANT
<PAGE>

      If so indicated in the Adoption Agreement, each Participant may
      individually direct the Trustee (or Custodian, if applicable) regarding
      the investment of part or all of his or her Individual Account. To the
      extent so directed, the Employer, Plan Administrator, Trustee (or
      Custodian) and all other fiduciaries are relieved of their fiduciary
      responsibility under Section 404 of ERISA.

      The Plan Administrator shall direct that a Separate Fund be established in
      the name of each Participant who directs the investment of part or all of
      his or her Individual Account. Each Separate Fund shall be charged or
      credited (as appropriate) with the earnings, gains, losses or expenses
      attributable to such Separate Fund. No fiduciary shall be liable for any
      loss which results from a Participant's individual direction. The assets
      subject to individual direction shall not be invested in collectibles as
      that term is defined in Section 408(m) of the Code.

      The Plan Administrator shall establish such uniform and nondiscriminatory
      rules relating to individual direction as it deems necessary or advisable
      including, but not limited to, rules describing (1) which portions of
      Participant's Individual Account can be individually directed; (2) the
      frequency of investment changes; (3) the forms and procedures for making
      investment changes; and (4) the effect of a Participant's failure to make
      a valid direction.

      The Plan Administrator may, in a uniform and nondiscriminatory manner,
      limit the available investments for Participants' individual direction to
      certain specified investments options (including, but not limited to,
      certain mutual funds, investment contracts, deposit accounts and group
      trusts). The Plan Administrator may permit, in a uniform and
      nondiscriminatory manner, a Beneficiary of a deceased Participant or the
      alternate payee under a qualified domestic relations order (as defined in
      Section 414(p) of the Code) to individually direct in accordance with this
      Section.

SECTION SIX  VESTING AND DISTRIBUTION

   6.01  DISTRIBUTION TO PARTICIPANT
         A.  Distributable Events

             1.  Entitlement to Distribution - The Vested portion of a
                 Participant's Individual Account shall be distributable to the
                 Participant upon (1) the occurrence of any of the Distributable
                 events specified in the Adoption Agreement; (2) the
                 Participant's Termination of Employment after attaining Normal
                 Retirement Age, (3) the termination of the Plan- and (4) the
                 Participants's Termination of Employment after satisfying any
                 Early Retirement Age conditions.

                 If a Participant separates from service before satisfying the
                 Early Retirement Age requirement, but has satisfied the service
                 requirement, the Participant will be entitled to elect an early
                 retirement benefit upon satisfaction of such age requirement

             2.  Written Request: When Distributed - A Participant entitled to
                 distribution who wishes to receive a distribution must submit a
                 written request to the Plan Administrator. Such request shall
                 be made upon a form provided by the plan Administrator. Upon a
                 valid request, the Plan Administrator shall direct the Trustee
                 (or Custodian, if applicable) to commence distribution no later
                 than the time specified in the Adoption Agreement for this
                 purpose and, if not specified in the
<PAGE>

        Adoption Agreement then no later than 90 days following the later of.

        a. the close of the Plan Year within which the event occurs which
        entitles the Participant to distribution; or b. the close of the Plan
        Year in which the request is received.

    3.  Special Rules for Withdrawals During Service - if this is a profit
        sharing plan and the Adoption Agreement so provides, a Participant may
        elect to receive a distribution of all or part of the Vested portion of
        his or her individual Account, subject to the requirements of Section
        6.05 and further subject to the following limits:

        a. Participant for 5 or more years. An Employee who has been a
           Participant in the Plan for 5 or more years may withdraw up to the
           entire Vested portion of his or her Individual Account.

        b. Participant for less dun 5 years. An Employee who has been a
           Participant in the Plan for less than 5 years may withdraw only the
           amount which has been in his or her Individual Account attributable
           to Employer Contributions for at least 2 full Plan Years, measured
           from the date such contributions were allocated. However, if the
           distribution is on account of hardship, the Participant may withdraw
           up to his or her entire Vested portion of the Participant's
           Individual Account. For this purpose, hardship shall have the meaning
           set forth in Section 6.01(A)(4) of the Code.

    4.  Special Rules for Hardship Withdrawals - If this is a profit sharing
        plan and the Adoption Agreement so provides, a Participant may elect to
        receive a hardship distribution of all or part of the Vested portion of
        his or her Individual Account, subject to the requirements of Section
        6.05 and further subject to the following limits:

        a. Participant for 5 or more years. An Employee who has been a
           Participant in the Plan for 5 or more years may withdraw up to the
           entire Vested portion of his or her Individual Account.

        b. Participant for less than 5 years. An Employee who has been a
           Participant in the Plan for less than 5 years may withdraw only the
           amount which has been in his or her Individual Account attributable
           to Employer Contributions for at least 2 full Plan Years, measured
           from the date such contributions were allocated.

           For purposes of this Section 6.01(A)(4) and Section 6.01(A)(3)
           hardship is defined as an immediate and heavy financial need of the
           Participant where such Participant lacks other available resources.
           The following are the only financial needs considered immediate and
           heavy: expenses incurred or necessary for medical care, described in
           Section 213(d) of the Code, of the Employee, the Employee's spouse or
           dependents; the purchase (excluding mortgage payments) of a principal
           residence for the Employee; payment of tuition and related
           educational fees for the next 12 months of post-secondary education
           for the Employee, the Employee's spouse, children or dependents; or
           the need to prevent the eviction of the Employee from, or a
           foreclosure on the mortgage of, the Employee's principal residence.
<PAGE>

        A distribution will be considered as necessary to satisfy an immediate
        and heavy financial need of the Employee only if-

        1) The employee has obtained all distributions, other than hardship
        distributions, and all nontaxable loans under all plans maintained by
        the Employer;

        2) The distribution is not in excess of the amount of an 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).

   5. One-Time In-Service Withdrawal Option - If this is a profit sharing plan
      and the Employer has elected the onetime inservice  withdrawal option in
      the Adoption Agreement, then Participants will be permitted only one
      inservice withdrawal during the course of such Participants employment
      with the Employer. The amount which the Participant can withdraw will be
      limited to the lesser of the amount determined under the limits set forth
      in Section 6.01(A)(3) or the percentage of the Participant's Individual
      Account specified by the Employer in the Adoption Agreement. Distributions
      under this Section will be subject to the requirements of Section 6.05.

   6. Commencement of Benefit - Notwithstanding any other provision, unless the
      Participant elects otherwise, distribution of benefits will begin no later
      than the 60th day after the latest of the close of the Plan Year in which:

      a. the Participant attains Normal Retirement Age;

      b. occurs the 10th anniversary of the year m which the Participant
         commenced participation in the Plan; or

      c. the Participant incurs a Termination of Employment.

   Notwithstanding the foregoing, the failure of a Participant and spouse to
   consent to a distribution while a benefit is immediately distributable,
   within the meaning of Section 6.02(B) of the Plan, shall be deemed to be an
   election to defer commencement of payment of any benefit sufficient to
   satisfy this Section.

B. Determining the Vested Portion - In determining the Vested portion of a
   Participant's Individual Account, the following rules apply:

   1. Employer Contributions and Forfeitures - The Vested portion of a
      Participant's Individual Account derived from Employer Contributions and
      Forfeitures is determined by applying the vesting schedule selected in the
      Adoption Agreement (or the vesting schedule described in Section 6.01(C)
      if the Plan is a Top-Heavy Plan).

   2. Rollover and Transfer Contributions - A Participant is fully Vested in
      hiss or her rollover contributions and transfer contributions.

   3. Fully Vested Under Certain Circumstances - A Participant is fully Vested
      in his or her Individual Account if any of the following occurs:

      a. the Participant reaches Normal Retirement Age;

      b. the Plan is terminated or partially terminated; or

      c. there exists a complete discontinuance of contributions under the Plan.
<PAGE>

      Further, unless otherwise indicated in the Adoption Agreement, a
      Participant is fully Vested if the Participant dies, incurs a Disability,
      or satisfies the conditions for Early Retirement Age (if applicable).

   4. Participants in a Prior Plan - If a Participant was a participant in a
      Prior Plan on the Effective Date, his or her Vested percentage shall not
      be less than it would have been under such Prior Plan as computed on the
      Effective Date.

C. Minimum Vesting Schedule for Top-Heavy Plans - The following vesting
   provisions apply for any Plan Year in which this Plan is a Top-Heavy Plan.

   Notwithstanding the other provisions of this Section 6.01 or the vesting
   schedule selected in the Adoption Agreement (unless those provisions or that
   schedule provide for more rapid vesting), a Participant's Vested portion of
   his or her Individual Account attributable to Employer Contributions and
   Forfeitures shall be determined in accordance with the vesting schedule
   elected by the Employer in the Adoption Agreement (and if no election is made
   the 6 year graded schedule will be deemed to have been elected) as described
   below:

                6 YEAR GRADED                3 YEAR CLIFF

         Years of          Vested       Years of         Vested
      Vesting Service    Percentage  Vesting Service   Percentage
             1                0             1               0
             2               20             2               0
             3               40             3             100
             4               60
             5               80
             6              100

   This minimum vesting schedule applies to all benefits within the meaning of
   Section 411 (a)(7) of the Code, except those attributable to Nondeductible
   Employee Contributions including benefits accrued before the effective date
   of Section 416 of the Code and benefits accrued before the Plan became a Top-
   Heavy Plan. Further, no decrease in a Participant's Vested percentage may
   occur in the event the Plan's status as a Top-Heavy Plan changes for any Plan
   Year. However, this Section 6.01(C) does not apply to the Individual Account
   of any Employee who does not have an Hour of Service after the Plan has
   initially become a Top-Heavy Plan and such Employee's Individual Account
   attributable to Employer Contributions and Forfeitures will be determined
   without regard to this Section.

   If this Plan ceases to be a Top-Heavy Plan then in accordance with the above
   restrictions, the vesting schedule as selected in the Adoption Agreement will
   govern. If the vesting schedule under the Plan shifts in or out of top-heavy
   status, such shift is an amendment to the vesting schedule and the election
   in Section 9.04 applies.

D. Break in Vesting Service and Forfeitures - If a Participant incurs a
   Termination of Employment, any portion of his or her Individual Account which
   is not Vested shall be held in a suspense account. Such suspense account
   shall share-in any increase or decrease in the fair market value of the
   assets of the Fund in accordance with Section 4 of the Plan. The disposition
   of such suspense account shall be as follows:
<PAGE>

   1.  Breaks in Vesting Service - If a Participant neither receives nor is
       deemed to receive a distribution pursuant to Section 6.01(D)(3) or (4)
       and the Participant returns to the service of the Employer before
       incurring 5 consecutive Breaks in Vesting Service, them shall be no
       Forfeiture and the amount in such suspense account shall be recredited to
       such Participant's Individual Account.

   2.  Five Consecutive Breaks in Vesting Service - If a Participant neither
       receives nor is deemed to receive a distribution pursuant to Section
       6.01(DX3) or (4) and the Participant does not return to the service of
       the Employer before incurring 5 consecutive Breaks in Vesting Service the
       portion of the Participant's Individual Account which is not Vested shall
       be treated as a Forfeiture and allocated in accordance with Section
       3.01(C).

   3.  Cash-out of Certain Participants - If the value of the Vested portion of
       such Participant's Individual Account derived from Nondeductible
       Employee Contributions and Employer Contributions does not exceed $3,500,
       the Participant shall receive a distribution of the entire Vested portion
       of such individual Account and the portion which is not Vested shall be
       treated as a Forfeiture and allocated in accordance with Section 3.01(C).
       For purposes of this Section, if the value of the Vested portion of a
       Participant's Individual Account is zero, the Participant shall be deemed
       to have received a distribution of such Vested Individual Account. A
       Participant's Vested Individual Account balance shall not include
       accumulated deductible employee contributions within the meaning of
       Section 72(o)(5)(B) of the Code for Plan Years beginning prior to January
       1, 1989.

   4.  Participants Who Elect to Receive Distributions - If such Participant
       elects to receive a distribution, in accordance with Section 6.02(B), of
       the value of the Vested portion of his or her Individual Account derived
       from Nondeductible Employee Contributions and Employer Contributions, the
       portion which is not Vested shall be treated as a Forfeiture and
       allocated in accordance with Section 3.01(C).

   5.  Re-employed Participants - If a Participant receives or is deemed to
       receive a distribution pursuant to Section 6.01(D)(3) or (4) above and
       the Participant resumes employment covered under this Plan, the
       Participant's Employer-derived Individual Account balance will be
       restored to the amount on the date of distribution if the Participant
       repays to the Plan the full amount of the distribution attributable to
       Employer Contributions before the earlier of 5 years after the first date
       on which the Participant is subsequently re-employed by the Employer, or
       the date the Participant incurs 5 consecutive Breaks in Vesting Service
       following the date of the distribution.

       Any restoration of a Participant's Individual Account pursuant to Section
       6.01(D)(5) shall be made from other Forfeitures, income or gain to the
       Fund or contributions made by the Employer.

E. Distribution Prior to Full Vesting - If a distribution is made to a
   Participant who was not then fully Vested in his or her Individual Account
   derived from Employer Contributions and the Participant may increase his or
   her Vested percentage in his or her Individual Account, then the following
   rules shall apply:

             1.  a separate account will be established for the Participant's
                 interest in the Plan as of the time of the distribution, and

             2.  at any relevant time the Participant's Vested portion of the
                 separate account will be equal to an amount ("X") determined by
                 the formula: X=P (AB + (R x D)) - (R x
<PAGE>

                 D) where "P" is the Vested percentage at the relevant time,
                 "AB" is the separate account balance at the relevant time; "D"
                 is the amount of the distribution; and "R" is the ratio of the
                 separate account balance at the relevant time to the separate
                 account balance after distribution.

6.02  FORM OF DISTRIBUTION TO A PARTICIPANT

      A.  Value of Individual Account Does Not Exceed $3,500 - If the value of
          the Vested portion of a Participant's Individual Account derived from
          Nondeductible Employee Contributions and Employer Contributions does
          not exceed $3,500, distribution from the Plan shall be made to the
          Participant in a single lump sum in lieu of all other forms of
          distribution from the Plan as soon as administratively feasible.

      B.  Value of Individual Account Exceeds $3,500

          1.  If the value of the Vested portion of a Participant's Individual
              Account derived from Nondeductible Employee Contributions and
              Employer Contributions exceeds (or at the tune of any prior
              distribution exceeded) $3,500, and the Individual Account is
              immediately distributable, the Participant and the Participant's
              spouse (or where either the Participant or the spouse died, the
              survivor) must consent to any distribution of such Individual
              Account. The consent of the Participant and the Participant's
              spouse shall be obtained in writing within the 90-day period
              ending on the first starting date. The annuity starting date is
              the first day of the first period for which an amount is paid as
              an annuity or any other form. The Plan Administrator shall notify
              the Participant and the Participant's spouse of the right to defer
              any distribution until the Participant's Individual Account is no
              longer immediately distributable. Such notification shall include
              a general description of the material features, and an explanation
              of the relative values of, the optional forms of benefit available
              under the Plan in a manner that would satisfy the notice
              requirements of Section 417(a)(3) of the Code, and shall be
              provided no less than 30 days and no more than 90 days prior to
              the annuity starting date.

              If a distribution is one to which Sections 401(a)(11) and 417 of
              Internal Revenue Code do not apply, such distribution may commence
              less than 30 days after the notice required under Section
              1.411(a)-11(c) of the Income Tax Regulations is given, provided
              that:

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

              b.  the Participant, after receiving the notice, affirmatively
                  elects a distribution.

              Notwithstanding the foregoing, only the Participant need consent
              to the commencement of a distribution in the form of a qualified
              joint and survivor annuity while the Individual Account is
              immediately distributable. Neither the consent of the Participant
              nor the Participant's spouse shall be required to the extent that
              a distribution is required to satisfy Section 401(a)(9) or Section
              415 of the Code. In addition, upon termination of this Plan if
<PAGE>

              the Plan does not offer an annuity option (purchased from a
              commercial provider), the Participant's Individual Account may,
              without the Participant's consent, be distributed to the
              Participant or transferred to another defined contribution plan
              (other than an employee stock ownership plan as defined in Section
              4975(e)(7) of the Code) within the same controlled group.

              An Individual Account is immediately distributable if any part of
              the Individual Account could be distributed to the Participant (or
              surviving spouse) before the Participant attains or would have
              attained (if not deceased) the later of Normal Retirement Age or
              age 62.

          2.  For purposes of determining the applicability of the foregoing
              consent requirements to distributions made before the first day of
              the first Plan Year beginning after December 31, 1988, the Vested
              portion of a Participant's Individual Account shall not include
              amounts attributable to accumulated deductible employee
              contributions within the meaning of Section 72(o)(5)(B) of the
              Code.

      C.  Other Forms of Distribution to Participant - If the value of the
          Vested portion of a Participant's Individual Account exceeds $3,500
          and the Participant has properly waived the joint and survivor
          annuity, as described in Section 6.05, the Participant may request in
          writing that the Vested portion of his or her Individual Account be
          paid to him or her in one or more of the following forms of payment:
          (1) in a lump slim; (2) in installment payments over a period not to
          exceed the life expectancy of the Participant or the joint and I=
          survivor life expectancy of the Participant and his or her designated
          Beneficiary; or (3) applied to the purchase of an annuity contract.

          Notwithstanding anything in this Section 6.02 to the contrary, a
          Participant cannot elect payments in the form of an annuity if the
          Retirement Equity Act safe harbor rules of Section 6.05(F) apply.

6.03  DISTRIBUTIONS UPON THE DEATH OF A PARTICIPANT

      A.  Designation of Beneficiary - Spousal Consent - Each Participant may
          designate, upon a form provided by and delivered to the Plan
          Administrator, one or more primary and contingent Beneficiaries to
          receive all or a specified portion of the Participant's Individual
          Account in the event of his or her death. A Participant may change or
          revoke, such Beneficiary designation from time to time by completing
          and delivering the proper form to the Plan Administrator.

          In the event that a Participant wishes to designate a primary
          Beneficiary who is not his or her spouse, his or her spouse must
          consent in writing to such designation, and the spouse's consent must
          acknowledge the effect of such designation and be witnessed by a
          notary public or plan representative. Notwithstanding this consent
          requirement, if the Participant establishes to the satisifaction of
          the Plan Administrator that such written consent may not be obtained
          because there is no spouse or the spouse cannot be located, no consent
          shall be required. Any change of Beneficiary will require a new
          spousal consent.

      B.  Payment to Beneficiary - If a Participant dies before the
          Participant's entire Individual Account has been paid to him or her,
          such deceased Participant's Individual Account shall be payable to any
          surviving Beneficiary designated by the Participant, or, if no
          Beneficiary survives the Participant, to the Participant's estate.
<PAGE>

      C.   Written Request: When Distributed - A Beneficiary of a deceased
           Participant entitled to a distribution who wishes to remove a
           distribution must submit a written request to the Plan Administrator.
           Such request shall be made upon a form provided by the Plan
           Administrator. Upon a valid request, the Plan Administrator shall
           direct the Trustee (or Custodian) to commence distribution no later
           than the tune specified in the Adoption Agreement for this purpose
           and if not specified in the Adoption Agreement, then no later than 90
           days following the later of-

           I. the close of the Plan Year within which the Participant dies; or
           2. the close of the Plan Year in which the request is received.

6.04  FORM OF DISTRIBUTION TO BENEFICIARY

      A-.  Value of Individual Account Does Not Exceed $3,500 - If the value of
      the - Participant's Individual Account derived from Nondeductible Employee
      Contributions and Employer Contributions does not exceed $3,500, the Plan
      Administrator shall direct the Trustee (or Custodian, if applicable) to
      make a distribution to the Beneficiary in a single lump sum in lieu of all
      other forms of distribution from the Plan.

      B.   Value of Individual Account Exceeds $3,500 - If the value of a
      Participant's Individual Account derived from Nondeductible Employee
      Contributions and Employer Contributions exceeds $3.500 the preretirement
      survivor annuity requirements of Section 6.05 shall apply unless waived in
      accordance with that Section or unless the Retirement Equity Act safe
      harbor rules of Section 6.05(F) apply. However, a surviving spouse
      Beneficiary may elect any form of payment allowable under the Plan in lieu
      of the preretirement survivor annuity. Any such payment to the surviving
      spouse must meet the requirements of Section 6.06.

      C.   Other Forms of Distribution to Beneficiary - If the value of a
           Participant's Individual Account exceeds $3,500 and the Participant
           has property waived the preretirement survivor annuity, as described
           in Section 6.05 (if applicable) or if the Beneficiary is the
           Participant's surviving spouse, the Beneficiary may, subject to the
           requirements of Section 6.06, request in writing that the
           Participant's Individual Account be paid as follows: (1) in a lump
           sum; or (2) in installment payments over a period not to exceed the
           life expectancy of such Beneficiary.

6.05  JOINT AND SURVIVOR ANNUITY REQUIREMENTS

      A.   The provisions of this Section shall apply to any Participant who is
           credited with at least one Hour of Eligibility Service with the
           Employer on or after August 23, 1984, and such other Participants as
           provided in Section 6.05(G).

      B.   Qualified Joint and Survivor Annuity - Unless an optional form of
           benefit is selected pursuant to a qualified election within the 90-
           day period ending on the annuity starting date, a married
           Participant's Vested account balance will be paid in the form of a
           qualified joint and survivor annuity and an unmarried Participant's
           Vested account balance will be paid in the form of a life annuity.
           The Participant may elect to have such annuity distributed upon
           attainment. Of the earliest retirement age under the Plan.
<PAGE>

      C.   Qualified Preretirement Survivor Annuity _ Unless an optional form of
           benefit has been selected within the election period pursuant to a
           qualified election, if a Participant dies before the annuity starting
           date then the Participant's Vested account balance shall be applied
           toward the purchase of an annuity for the life of the surviving
           spouse. The surviving spouse may elect to have such annuity
           distributed within a reasonable period after the Participant's death.

      D.   Definitions

           1  Election Period - The period which begins on the first day of the
           Plan Year in which the Participant attains age 35 and ends on the
           date of the Participarit'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 election period shall begin on the date of
           separation.

              Pre-age 35 waiver - A Participant who will not yet attain age 35
              as of the end of any current Plan Year may make special qualified
              election to waive the qualified preretirement survivor annuity 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 shall not be valid unless the
              Participant receives a written explanation of the qualified
              preretirement survivor annuity in such terms as are comparable to
              the explanation required under Section 6.05(EXI). Qualified
              preretirement survivor annuity coverage will be 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
              shall be subject to the full requirements of this Section 6.05.

           2. Earliest Retirement Age - The earliest date on which, under the
              Plan, the Participant could elect to receive retirement benefits.

           3. Qualified Election - A waiver of a qualified joint and survivor
              annuity or a qualified preretirement survivor annuity. Any waiver
              of a qualified joint and survivor annuity or a qualified
              preretirement survivor annuity shall not be effective unless: (a)
              the Participant's spouse consents in writing to the election, (b)
              the election designates a specific Beneficiary, including any
              class of beneficiaries or any contingent beneficiaries, which ,may
              not be changed without spousal consent (or the spouse expressly
              permits designations by the Participant without any further
              spousal consent); (c) the spouse's consent acknowledges the effect
              of the election; and (d) the spouse's consent is witnessed by a
              plan representative or notary public. Additionally, a
              Participant's waiver of the qualified joint and survivor annuity
              shall not be effective unless the election designates a form of
              benefit payment which may not be changed without spousal consent
              (or the spouse expressly permits designations by the participant
              without any further spousal consent). If it is established to the
              satisfaction of a plan representative that there is no spouse or
              that the spouse cannot be located, a waiver will be deemed a
              qualified election.

              Any consent by a spouse obtained tinder this provision (or
              establishment that the consent of a spouse may not be obtained)
              shall be effective only with respect to such spouse- A consent
              that permits designations by the Participant without any
              requirement of further consent by such spouse must acknowledge
              that the spouse has the right to limit consent to a specific
              Beneficiary, and a specific form of benefit where applicable, and
              that the spouse voluntarily
<PAGE>

              elects to relinquish either or both of such rights. A revocation
              of a prior waiver may be made by a participant without the Consent
              of the spouse at any time before the commencement of benefits.

      The number of revocations shall not be limited. No consent obtained under
      this provision shall be valid unless the Participant has received notice
      as provided in Section 6.05(E) below.

   4. Qualified Joint and Survivor Annuity - An immediate annuity for the life
      of the Participant with a survivor annuity for the life of the spouse
      which is riot less than 50% and not more than 100% of the amount of the
      annuity which is payable during the joint lives of the Participant and the
      spouse and which is the amount of benefit which can be purchased with the
      Participant's vested account balance. The percentage of the survivor
      annuity under the Plan shall be 50% (unless a different percentage is
      elected by the Employer in the Adoption Agreement).

   5. Spouse (surviving spouse) - The spouse or surviving spouse of the
      Participant, provided that a former spouse will be treated as the spouse
      or surviving spouse and a current spouse will riot be treated as the
      spouse or surviving spouse to the extent provided under a qualified
      domestic relations order as described in Section 414(p) of the Code.

   6. Annuity Starting Date - The first day of the first period for which an
      amount is paid as an annuity or any other form.

   7. Vested Account Balance - The aggregate value of the Participant's Vested
      account balances derived from Employer and Nondeductible Employee
      Contributions (including rollovers), whether Vested before or upon death,
      including the proceeds of insurance contracts, if any, on the
      Participant's life. The provisions of this Section 6.05 shall apply to a
      Participant who is vested in amounts attributable to Employer
      Contributions, Nondeductible Employee Contributions (or both) at the time
      of death or distribution.

E. Notice Requirements

   1. In the case of a qualified joint and survivor annuity, the Plan
   Administrator shall no less than 30 days and not more than 90 days prior to
   the annuity starting date provide each Participant a written explanation of:
   (a) the terms and conditions of a qualified joint and survivor annuity; (b)
   the Participant's right to make and the effect of an election to waive the
   qualified joint and survivor annuity form of benefit, (c) the rights of a
   Participant's spouse; and (d) the right to make, and the effect of, a
   revocation of a previous election to waive the qualified joint and survivor
   annuity.

   2. In the am of a qualified preretirement annuity as described in Section
      6.05(C), the Plan Administrator shall provide each Participant within the
      applicable period for such Participant a written explanation of the
      qualified preretirement survivor annuity in such terms and in such manner
      as would be comparable to the explanation provided for meeting the
      requirements of Section 6.05(E)(1) applicable to a qualified joint and
      survivor annuity.

      The applicable period for a Participant is whichever of the following
      periods ends last: (a) the period beginning with the first day of the Plan
      Year in which the Participant attain age 32 and ending with the close of
      the Plan Year preceding the Plan Year in which the Participant attains age
      35; (b) a reasonable period ending after the individual becomes a
      Participant; (c) a reasonable period ending after Section
<PAGE>

      6.05(E)(3) ceases to apply to the Participant; and (d) a reasonable period
      ending after this Section 6.05 first applies to the Participant.
      Notwithstanding the foregoing, nonce 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 (b), (c) and (d) 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.

   3. Notwithstanding the other requirements of this Section 6.05(E), the
      respective notices prescribed by this Section 6.05(E), need not be given
      to a Participant if (a) the Plan "fully subsidizes" the costs of a
      qualified joint and survivor annuity or qualified preretirement survivor
      annuity, and (b) the Plan does not allow the Participant to waive the
      qualified Joint and survivor annuity or qualified preretirement survivor
      annuity and does not allow a married Participant to designate a nonspouse
      beneficiary. For purposes of this Section 6.05(E)(3), a plan fully
      subsidizes the costs of a benefit if no increase in cost, or decrease in
      benefits to the Participant may result from the Participant's failure to
      elect another benefit.

F. Retirement Equity Act Safe Harbor Rules

   I  if the Employer so indicates in the Adoption Agreement, this Section
   6.05(F) shall apply to a Participant in a profit sharing plan, and shall
   always apply to any distribution, made on or after the first day of the first
   Plan Year beginning after December 31, 1988; from or under a separate account
   attributable solely to accumulated deductible employee contributions, as
   defined in Section 72(o)(5)(B) of the Code, and maintained on behalf of a
   Participant in a money purchase pension plan, (including a target benefit
   plan) if the following conditions are satisfied:

      a. the Participant does not or cannot elect payments in the form of a life
      annuity; and

      b. on the death of a Participant, the Participant's Vested account balance
      will be paid to the Participant's surviving spouse, but if there is no
      surviving spouse, or if the surviving spouse has consented in a manner
      conforming to a qualified election, then to the Participant's designated
      Beneficiary. The surviving spouse may elect to have distribution of the
      Vested account balance commence within the 90 day period following the
      date of the Participant's death. The account balance shall be adjusted for
      gains or losses occurring after the Participant's death in accordance with
      the provisions of the Plan governing the adjustment of account balances
      for other types of distributions. This Section 6.05(F) shall not be
      operative with respect to a Participant in a profit sharing plan if the
      plan is a direct or indirect transferee of a defined benefit plan, money
      purchase plan, a target benefit plan, stock bonus, or profit sharing plan
      which is subject to the survivor annuity requirements of Section 401
      (a)(11) and Section 417 of the code. If this Section 6.05(F) is operative,
      then the provisions of this Section 6.05 other than Section 6.05(G) shall
      be inoperative.

   2. The Participant may waive the spousal death benefit described in this
      Section 6.05(F) at any time provided that no such waiver shall be
      effective unless it satisfies the conditions of Section 6.05(D)(3)
<PAGE>

      (other than the notification requirement referred to therein) that would
      apply to the Participant's waiver of the qualified preretirement survivor
      annuity.

   3. For purposes of this Section 6.05(F), Vested account balance shall mean,
      in the case of a money purchase pension plan or a target benefit plan, the
      Participant's separate account balance attributable solely to accumulated
      deductible employee contributions within the meaning of Section
      72(o)(5)(B) of the Code. In the case of a profit sharing plan, Vested
      account balance shall have the same meaning as provided in Section
      6.05(D)(7).

G. Transitional Rules

   1. Any living Participant not receiving benefits on August 23, 1984, who
   would otherwise not receive the benefits prescribed by the previous
   subsections of this Section 6.05 must be given the opportunity to elect to
   have the prior subsections of this Section 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.

   2. Any living Participant not receiving benefits on August 23, 1994, 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 W or her benefits paid in accordance with
   Section 6.05(G)(4).

   3. The respective opportunities to elect (as described in Section 6.05(G)(1)
      and (2) above) must be afforded to the appropriate Participants during the
      period commencing on August 23, 1984, and ending on the date -benefits
      would otherwise commence to said Participants.

   4. Any Participant who has elected pursuant to Section 6.05(G)(2) and any
      Participant who does not elect under Section 6.05(G)(I) or who meets the
      requirements of Section 6.05(G)(1) except that such Participant does not
      have at least 10 Years of Vesting Service when he or she separates from
      service, shall have his or her benefits distributed in accordance with all
      of the following requirements if benefits would have been payable in the
      form of a life annuity:

      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; or

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

         (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
             qualified joint and survivor annuity, unless the Participant has
             elected otherwise during the election period. The election period
             must begin at least 6 months before the Participant attains
             qualified early retirement age and ends not mom 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.
<PAGE>

             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 which would have been made to the
                spouse under the qualified joint and survivor annuity 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. 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. For purposes of Section 6.05(G)(4)

                1.  Qualified early retirement age is the West of
                    a.  the earliest date, under the Plan, on which the
                Participant may elect to receive retirement benefits,
                    b.  the first day of the 120th month beginning before the
                Participant reaches Normal Retirement Age, or
                    c.  the date the Participant begins participation.
                2.  Qualified joint and survivor annuity is an annuity for the
                life of the Participant with a survivor annuity for the life of
                the spouse as described in Section 6.05(D)(4) of this Plan.

6.06  D1STRIBUTION REQUIREMENTS
      A. General Rules

         1.  Subject to Section 6.05 Joint and Survivor Annuity Requirements,
             the requirements of this Section shall apply to any distribution of
             a Participant's interest and will take precedence over any
             inconsistent provisions of d Plan. Unless otherwise specified, the
             provisions of this Section 6.06 apply to calendar years beginning
             after December 31, 1994.

         2.  All distributions required under this Section 6.06 shall be
             determined and made in accordance with the Income Tax Regulations
             under Section 401(a)(9), including the minimum distribution
             incidental benefit requirement of Section 1.401(a)(9)-2 of the
             proposed regulations.

      B. Required Beginning Date - The entire interest of a Participant must be
      distributed or begin to be distributed no later than the Participant's
      required beginning date.

      C. Limits on Distribution Periods - As of the first distribution calendar
      year, distributions, if not made in a single sum, may only be made 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
         expectancy of the Participant and a designated Beneficiary.
<PAGE>

      D. Determination of Amount to be Distributed Each Year - If the
      Participant's interest is to be distributed in other than a single sum,
      the following minimum distribution rules shall apply on or after the
      required beginning date:

         1. Individual Account

            a. If a Participant's benefit is to be distributed over (1) a period
               not extending beyond the life expectancy of the Participant or
               the joint life and last survivor expectancy of the Participant
               and the Participant's designated Beneficiary or (2) a period not
               extending beyond the life expectancy of the designated
               Beneficiary, the amount required to be distributed for each
               calendar year, beginning with distribution: the first
               distribution calendar year, must at least equal the quotient
               obtained by dividing the Participant's benefit by the applicable
               life expectancy.

     b.  For calendar years beginning before January 1, 1989, if the
         Participant's spouse is not the designated Beneficiary, the method of
         distribution selected must assure that at least 50% of the present
         value of the amount available for distribution is paid within the life
         expectancy of the Participant.

     c.  For calendar years beginning after December 31, 1988, the amount to be
         distributed each year, beginning with distributions for the first
         distribution calendar year shall not be less than the quotient obtained
         by dividing the Participant's benefit by the lesser of (1) the
         applicable life expectancy or (2) if the Participant's spouse is not
         the designated Beneficiary, the applicable divisor determined from the
         table set forth in Q&-A-4 of Section 1.401(a)(9)-2 of the Proposed
         Income Tax Regulations. Distributions after the death of the
         Participant shall be distributed using the applicable life expectancy
         in Section 6.05(D)(1)(a) above as the relevant divisor without regard
         to proposed regulations 1.401(a)(9)-2.

     d.  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 calendar
         years, including the minimum distribution for the distribution calendar
         year in which the Employee's required beginning date occurs, must be
         made on or before December 31 of that distribution calendar year.

   2. Other Forms - If the Participant's benefit is distributed in the form of
      an annuity purchased from an insurance company, distributions thereunder
      shall be made in accordance with the requirements of Section 401(a)(9) of
      the Code and the regulations thereunder.

E. Death Distribution Provisions

   1. Distribution Beginning Before Death - If the Participant dies after
      distribution of his or her interest has begun, the remaining portion of
      such interest will continue to be distributed at least as rapidly as under
      the method of distribution being used prior to the Participant's death.

   2. Distribution Beginning After Death - If the Participant dies before
      distribution of his or her interest begins, distribution of the
      Participant's entire interest shall be completed by December 31 of the

<PAGE>

      calendar year containing the fifth anniversary of the Participant's death
      except to the extent that an election is made to receive distributions in
      accordance with (a) or (b) below:

      a. if any portion of the Participant's interest is payable to a designated
         Beneficiary, distributions may be made over the life or over a period
         certain not greater than the life expectancy of the designated
         Beneficiary commencing on or before December 31 of the calendar year
         immediately following the calendar year in which the Participant died,

      b. if the designated Beneficiary is the Participant's surviving spouse,
         the date distributions are required to begin in accordance with (a)
         above shall not be earlier than the law of (1) December 31 of the
         calendar year immediately following the calendar year in which the
         Participant dies or (2) December 31 of the calendar year in which the
         Participant would have attained age 70 1/2.

         If the Participant has not made an election pursuant to this Section
         6.05(E)(2) by the time of his or 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 Section 6.05(E)(2),
         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.

   3. For purposes of Section 6.06(E)(2) above, if the surviving spouse dies
      after the Participant, but before payments to such spouse begin, the
      provisions of Section 6.06(E)(2), with the exception of paragraph (b)
      them-in, shall be applied as if the surviving spouse were the Participant.

   4. For purposes of this Section 6.06(E), any amount paid to a child of the
      Participant will be treated as if it had been paid to the surviving spouse
      if the amount becomes payable to the surviving spouse when the child
      reaches the age of majority.

   5. For purposes of this Section 6.06(E), distribution of a Participant's
      interest is considered to begin on the Participant's required beginning
      date (or, if Section 6.06(E)(3) above is applicable, the date distribution
      is requited to begin to the surviving spouse pursuant to Section
      6.06(E)(2) above). If distribution in the form of an annuity irrevocably
      commences to the Participant before the required beginning date, the date
      distribution is considered to begin is the date distribution actually
      commences.

Definitions

1. Applicable Life Expectancy - The life expectancy (or joint and last survivor
   expectancy) calculated using the attained age of the Participant (or
   designated Beneficiary) as of the Participant's (or designated Beneficiary's)
   birthday in the applicable calendar year reduced by one for each calendar
   year which has elapsed since the date life expectancy was first calculated.
   If life expectancy is being recalculated, the applicable life expectancy
   should be the life expectancy as so recalculated. The applicable calendar
   year shall be the first distribution calendar year, and if life expectancy is
   being recalculated such succeeding calendar year.

2. Designated Beneficiary - The individual who is designated as the Beneficiary
   under the Plan in accordance
<PAGE>

   with Section 401 (a)(9) of the Code and the regulations thereunder -

3. Distribution Calendar Year - A calendar year for which a minimum distribution
   is required. For distributions beginning before the Participant's death, the
   first distribution calendar year is the calendar year immediately preceding
   the calendar year which contain 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 6.05(E) above.

4. Life Expectancy - Life expectancy and joint and last survivor expectancy are
   computed by use of the expected return multiples in Tables V and VI of
   Section 1.72-9 of the Income Tax Regulations.

   Unless otherwise elected by the Participant (or spouse, in the case of
   distributions described in Section 6.05(E)(2)(b) above) by the time
   distributions are required to begin, life expectancies shall be recalculated
   annually. Such election shall be irrevocable as to the Participant (or
   spouse) and shall apply to all subsequent years. The life expectancy of a
   nonspouse Beneficiary may not be recalculated.

5. Participant's Benefit

   a. The account balance as of the last valuation date in the valuation
      calendar year (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 valuation calendar
      year after the valuation date and decreased by distributions made in the
      valuation calendar year after the valuation date.

   b. Exception for second distribution calendar year. For purposes of paragraph
      (a) above, 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 bad been made in the immediately preceding distribution
      calendar year.

6. Required Beginning Date

   a. General Rule - The required beginning date of a Participant is the first
      day of April of the calendar year following the calendar year in winch the
      Participant attains age 70 1/2.

   b. Transitional Rules - The required beginning date of a Participant who
      attains age 70 1/2 before January 1, 1988, shall be determined in
      accordance with (1) or (2) below:

      (1) Non 5% Owners - The required beginning date of a Participant who is
          not a 5% owner is the first day of April of the calendar year
          following the calendar year in which the later of retirement or
          attainment of age 70 1/2 occurs.

      (2) 5% Owners - The required beginning date of a Participant who is a 5%
          owner during any year beginning after December 31, 1979, is the first
          day of April following the later of-

          (a) the calendar year in which the Participant attains age 70 1/2, or

          (b) the earlier of the calendar year with or within which ends the
              Plan Year in which the Participant becomes a 5% owner, or the
              calendar year in which the Participant retires -
<PAGE>

       The required beginning date of a Participant who is not a 5% owner who
       attains age 70 1/2 during 1988 and who has not retired as of January 1,
       1989, is April 1, 1990.

  c. 5% Owner - A Participant is treated as a 5% owner for purposes of this
     Section 6.06(F)(6) if such Participant is a 5% owner as defined in Section
     416(i) of the Code (determined in accordance with Section 416 but without
     regard to whether the Plan is top-heavy) at any time during the Plan Year
     ending with or within the calendar year in which such owner attains age 66
     1/2 or any subsequent Plan Year.

            d. Once distributions have begun to a 5% owner under this Section
               6.06(F)(6) they must continue to be distributed, even if the
               Participant ceases to be a 5% owner in a subsequent year.

     G.  Transitional Rule

         1. Notwithstanding the other requirements of this Section 6.06 and
            subject to the requirements of Section 6.05, Joint and Survivor
            Annuity Requirements, distribution on behalf of any Employee,
            including a 5% owner, may be made in accordance with all of the
            following requirements (regardless of when such distribution
            commences):

            a. The distribution by the Fund is one which would not have
               qualified such Fund under Section 40 1 (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 Employee whose interest in the Fund is being
               distributed or, if the Employee is deceased, by a Beneficiary of
               such Employee.

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

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

            e. The method of distribution designated by the Employee 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 Employee's death, the
               Beneficiaries of the Employee listed in order of priority.

         2. 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 Employee.

         3. For any distribution which commences before January 1, 1994, but
         continues after December 31, 1983, the Employee, 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
<PAGE>

         requirements; in Sections 6.06(G)(1)(a) and (e).

         4. If a designation is revoked, any subsequent distribution must
            satisfy the requirements of Section 401 (a)(9) of the Code and the
            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 Section 401(a)(9) of the Code and the regulations
            thereunder, but for the Section 242(b)(2) election. For calendar
            years beginning after December 31, 1988, such distributions must
            meet the minimum distribution incidental benefit requirements; in
            Section 1.401(a)(9)-2 of the Proposed Income Tax 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 distribution 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 Q&A J-2 and Q&A J-3 shall apply.

6.07  ANNUITY CONTRACT
Any annuity contract distributed under the Plan (if permitted or required by
this Section 6) must be nontransferable. The terms of any annuity contract
purchased and distributed by the Plan to a Participant or spouse shall comply
with the requirements; of the Plan.

6.08  LOANS TO PARTICIPANTS

If the Adoption Agreement so indicates, a Participant may receive a loan from
the Fund, subject to the following rules:

A. Loan shall be made available to all Participants on a reasonably equivalent
basis.

B. Loans shall not be made available to Highly Compensated Employees (as defined
in Section 414(q) of the Code) in an amount greater than the amount made
available to other Employees.

C. Loans must be adequately secured and bear a reasonable interest rate.

D. No Participant loan shall exceed the present value of the Vested portion of a
Participant's Individual Account.

E. A Participant must obtain the consent of his or her spouse, if any, to the
use of the Individual Account as security for the loan. Spousal consent shall be
obtained no earlier than the beginning of the 90 day period that ends on the
date on which the loan is to be so secured. The consent must be in writing, must
acknowledge the effect of the loan, and must be witnessed by a plan
representative or notary public. Such consent shall thereafter be binding with
respect to the consenting spouse or any subsequent spouse with respect to that
loan. A new consent shall be required if the account balance is used for
renegotiation, extension, renewal, or other revision of the loan.
Notwithstanding the foregoing, no spousal consent is necessary if, at the time
the loan is secured. no consent would be required for a distribution under
Section 417(a)(2)(B). In addition, spousal consent is not
<PAGE>

required if the Plan or the Participant is not subject to Section 401 (a)(11) at
the time the Individual Account is used as security, or if the total Individual
Account subject to the security is less than or equal to $3,500.

F.  In the event of default, foreclosure on the note and attachment of security
will not occur until a distributable event occurs in the Plan. Notwithstanding
the preceding sentence, a Participant's default on a loan will be treated as a
distributable event and as soon as administratively feasible after the default,
the Participant's Vested Individual Account will be reduced by the lesser of the
amount in default (plus accrued interest) or the amount secured. If this Plan is
a 401(k) p1m then to the extent the loan is attributable to a Participant's
Elective Deferrals, Qualified Nonelective Contributions or Qualified Matching
Contributions, the Participant's Individual Account will not be reduced unless
the Participant has attained age 59 1/2 or has another distributable event. A
Participant will be deemed to have consented to the provision at the time the
loan is made to the Participant.

G.  No loans will be made to any shareholder-employee or Owner-Employee. For
purposes of this requirement, a shareholder-employee means an employee or
officer of an electing small business (Subchapter S) corporation who owns (or is
considered as owning within the meaning of Section 318(a)(1) of the Code), on
any day during the taxable year of such corporation, more than 5% of the
outstanding stock of the corporation.

If a valid spousal consent has been obtained in accordance with 6.08(E), am,
notwithstanding any other provisions of this Plan, the portion of the
Participant's Vested Individual Account used as a security interest held by the
Plan by reason of a loan outstanding to the Participant shall be taken into
account for purposes of determining the amount of the account balance payable at
the time of death or distribution, but only if the reduction is used as
repayment of the loan. If less than 100% of the Participant's Vested Individual
Account (determined without regard to the preceding sentence) is payable to the
surviving spouse, then the account balance shall be adjusted by first reducing
the Vested Individual Account by the amount of the security used as repayment of
the loan and then determining the benefit payable to the surviving spouse.

To avoid taxation to the Participant, no loan to any Participant can be made to
the extent that such loan when added to outstanding balance of all other loans
to the Participant would exceed the lesser of (a) $50,000 reduced by the excess
(if any) of the highest outstanding balance of loans during the one year period
ending on the day before the loan is made, over the outstanding balance of loans
from the Plan on the date the loan is made, or (b) 50% of the present value of
the nonforfeitable Individual Account of the Participant or, if greater, the
total Individual Account up to $10,000. For the purpose of the above limitation,
all loans from all plans of the Employer and other members of a group of
employers described in Sections 414(b), 414(c), and 414(m) of the Code are
aggregated. Furthermore, any loan shall by its terms require that repayment
(principal and interest) be amortized in level payments, not less frequently
than quarterly, over a period not exceeding beyond 5 years from the date of the
loan. unless such loan is used to acquire a dwelling unit which within a
reasonable tune (determined at the tune the loan is made) will be used as the
principal residence of the Participant. An assignment or pledge of any portion
of the Participant's interest in the Plan and a loan, pledge, or assignment with
respect to any insurance contract purchased under the Plan, will be treated as a
loan under tins paragraph.

The Plan Administrator shall administer the loan program in accordance with a
written document. Such written document shall include, at a minimum, the
following: (i) the identity of the person or positions authorized to administer
the Participant loan program; (ii) the procedure for applying for loans; (iii)
the basis on which loans will be approved or denied, (iv) limitations (if any)
on the types and amounts of loans offered; (v) the procedure under the program
for determining a reasonable rate of interest; (vi) the types of collateral
which may secure a Participant loan; and (vii) the events constituting default
and the steps that will be taken to preserve Plan assets in the event of such
default.
<PAGE>

6.09  DISTRIBUTION IN KIND

The Plan Administrator may cause any distribution is this Plan to be made either
in a form actually held in the Fund, or in cash by converting assets other than
cash into cash, or in any combination of the two foregoing ways.

6.10  DIRECT ROLLOVERS OF ELIGIBLE ROLLOVER DISTRIBUTIONS

      A.   Direct Rollover Option
           This Section applies to distributions made on or after January 1.
           1993. Notwithstanding any provision of the Plan the contrary that
           would otherwise limit a distributee's election under this Section, a
           distributee may elect, at the time and in the manner practiced by the
           Plan Administrator, to have any portion of an eligible rollover
           distributed that is equal to at least $500 paid directly to an
           eligible retirement plan specified by the distributee in a direct
           rollover.

      B.   Definitions
           1. Eligible rollover distribution - An eligible rollover distribution
              is any distribution of all or any portion of the balance to the
              credit of the distributee, except that an eligible rollover
              distribution does not include:

                  a. any distribution that is one of a series of substantially
                  equal periodic payments (not less frequently than annually)
                  made for the life (or life expectancy) of the distributee or
                  the joint lives (or joint life expectancies) of the
                  distributee and the distributee's designated Beneficiary, or
                  for a specified period of ten years or more; b. any
                  distribution to the extent such distribution is required under
                  Section 401 (a)(9) of the Code, c. the portion of any other
                  distribution that is not includible in gross income
                  (determined without regard to the exclusion for net unrealized
                  appreciation with respect to employer securities); and d. any
                  other distribution(s) that is reasonably expected to total
                  less than $200 during a year.

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

              3.  Distributee - A distributee includes an Employee or former
                  Employee. In addition, the Employee's or former Employee's
                  surviving spouse and the Employee's or former Employee's
                  spouse or former spouse who is the alternate payee under a
                  qualified domestic relations order, as defined in Section
                  414(p) of the Code, are distributees with regard to the
                  interest of the spouse or former spouse.
<PAGE>

              4. Direct rollover - A direct rollover is a payment by the Plan to
                 the eligible retirement plan specified by the distributee.

      6.11  PROCEDURE FOR MISSING PARTICIEPANTS OR BENEFICIARIES
            The Plan Administrator must use all reasonable measures to locate
            Participants or Beneficiaries who are entitled to distributions from
            the Plan. In the event that the Plan Administrator cannot locate a
            Participant or Beneficiary who is entitled to a distribution from
            the Plan after using all reasonable measures to locate him or her,
            the Plan Administrator may, consistent with applicable laws,
            regulations and other pronouncements under ERISA, use any reasonable
            procedure to dispose of distributable plan assets, including any of
            the following: (1) establish a bank account for and in the name of
            the Participant or Beneficiary and transfer the assets to such bank
            account, (2) purchase an annuity contract with the assets in the
            name of the Participant or Beneficiary, or (3) after the expiration
            of 5 years after the benefit becomes payable, treat the amount
            distributable as a Forfeiture and allocate it in accordance with the
            terms of the Plan and if the Participant or Beneficiary is later
            located, restore such benefit to the Plan.

SECTION SEVEN CLAIMS PROUDURE

      7.01  FILING A CLAIM FOR PLAN DISTRIBUTION
            A Participant or Beneficiary who desires to make a claim for the
            Vested portion of the Participant's Individual Account shall file a
            written request with the Plan Administrator on a form to be
            furnished to him or her by the Plan Administrator for such purpose.
            The request shall set forth the basis of the claim. The Plan
            Administrator is authorized to conduct such examinations as may be
            necessary to facilitate the payment of any benefits to which the
            Participant or Beneficiary may be entitled under the terms of the
            Plan.

      7.02  DENIAL OF CLAIM
            Whenever a claim for a Plan distribution by any Participant or
            Beneficiary has been wholly or partially denied, the Plan
            Administrator must furnish such Participant or Beneficiary written
            notice of the denial within 60 days of the date the original claim
            was filed. This notice shall set forth the specific reasons for the
            denial, specific reference to pertinent Plan provisions on which the
            denial is based, a description of any additional information or
            material needed to perfect the claim, an explanation of why such
            additional information or material is necessary and an explanation
            of the procedures for appeal.

      7.03  REMEDIES AVAILABLE
            The Participant or Beneficiary shall have 60 days from receipt of
            the denial notice in which to make written application for review by
            the Plan Administrator. The Participant or Beneficiary may request
            that the review be in the nature of a hearing. The Participant or
            Beneficiary shall have the right to representation, to review
            pertinent documents and to submit comments in writing. The Plan
            Administrator shall issue a decision on such review within 60 days
            after receipt of an application for review as provided for in
            Section 7.02. Upon a decision unfavorable to the Participant or
            Beneficiary, such Participant or Beneficiary shall be entitled to
            bring such actions in law or equity as may be necessary or
            appropriate to protect or clarify his or her right to benefits under
            this Plan.
<PAGE>

SECTION EIGHT PLAN ADMINISTRATOR

      8.01  EMPLOYER IS PLAN ADMINISTRATOR

            A.  The Employer shall be the Plan Administrator unless the managing
                body of the Employer designates a person or persons other than
                the Employer as the Plan Administrator and so notifies the
                Trustee (or Custodian, if applicable The Employer shall also be
                the Plan Administrator if the person or persons so designated
                cease to be the Plan Administrator. The Employer may establish
                an administrative committee that will carry out the Plan
                Administrator's duties. Members of the administrative committee
                may allocate the Plan Administrator's duties among themselves.

            B.  If the managing body of the Employer designates a person or
                persons other than the Employer as Plan Administrator, such
                person or persons shall serve at the pleasure of the Employer
                and shall serve pursuant to such procedures as such managing
                body may provide. Each such person shall be bonded as may be
                required by law.

      8.02  POWERS AND DUTIES OF THE PLAN ADMINISTRATOR

            A.  The Plan Administrator may, by appointment, allocate the duties
                of the Plan Administrator among several individuals or entities.
                Such appointments shall not be effective until the party
                designated accepts such appointment in writing.

            B.  The Plan Administrator shall have the authority to control and
                manage the operation and administration of the Plan. The Plan
                Administrator shall administer the Plan for the exclusive
                benefit of the Participants and their Beneficiaries in
                accordance with the specific terms of the Plan.

            C.  The Plan Administrator shall be charged with the duties of the
                general administration of the Plan, including, but not limited
                to, the following:

                1. To determine all questions of interpretation or policy in a
                   manner consistent with the Plan's documents and the Plan
                   Administrators construction or determination in good faith
                   shall be conclusive and binding on all persons except as
                   otherwise provided herein or by law. Any interpretation or
                   construction shall be done in a nondiscriminatory manner and
                   shall be consistent with the intent that the Plan shall
                   continue to be deemed a qualified plan under the terms of
                   Section 401(a) of the Code, as amended from time-to-time, and
                   shall comply with the terms of ERISA, as amended from
                   time-to-time;

                2. To determine all questions relating to the eligibility of
                   Employees to become or remain Participants hereunder;

                3. To compute the amounts necessary or desirable to be
                   contributed to the Plan;

                4. To compute the amount and kind of benefits to which a
                   Participant or Beneficiary
<PAGE>

                   shall be entitled under the Plan and to direct the Trustee
                   (or Custodian. if applicable) with respect to all
                   disbursements under the Plan. and, when requested by the
                   Trustee (or Custodian), to furnish the Trustee (or Custodian)
                   with instructions, in writing, on matters pertaining to the
                   Plan and the Trustee (or Custodian) may rely and act thereon;

                5. To maintain all records necessary for the administration of
                   the Plan;

                6. To be responsible for preparing and filing such disclosure
                   and tax forms as may be required from time-to-time by the
                   Secretary of Labor or the Secretary of the Treasury; and

                7. To furnish each Employee, Participant or Beneficiary such
                   notices, information and reports under such circumstances as
                   may be required by law.

            D.  The Plan Administrator shall have all of the powers necessary or
                appropriate to accomplish his or her duties under the Plan,
                including, but not limited to, the following:

                1. To appoint and retain such persons as may be necessary to
                   carry out the functions of the Plan Administrator;

                2. To appoint and retain counsel, specialists or other persons
                   as the Plan Administrator deems necessary or advisable in
                   the administration of the Plan;

                3. To resolve all questions of administration of the Plan

                4. To establish such uniform and nondiscriminatory rules which
                   it deems necessary to carry out the terms of the Plan.

                5. To make any adjustments in a uniform and nondiscriminatory
                   manner which it deems necessary to correct any arithmetical
                   or accounting errors which may have been made for any Plan
                   Year, and

                6. To correct any defect, supply any omission or reconcile any
                   inconsistency in such manner and to such extent as shall be
                   deemed necessary or advisable to carry out the purpose of the
                   Plan.

      8.03  EXPENSES AND COMPENSATION

            All reasonable expenses of administration including, but not limited
            to, those involved in retaining necessary professional assistance
            may be paid from the assets of the Fund. Alternatively, the Employer
            may, in its discretion, pay any or all such expenses. Pursuant to
            uniform and nondiscriminatory rules that the Plan Administrator may
            establish from time to time administrative expenses and expenses
            unique to a particular Participant may be charged to a Participant's
            Individual Account or the Plan Administrator may allow Participants
            to pay such fees outside of the Plan. The Employer shall furnish the
            Plan Administrator with such clerical and other assistance as the
            Plan Administrator may need in

<PAGE>

             the performance of his or her duties.

      8.04   INFORMATION FROM EMPLOYER
             To enable the Plan Administrator to perform his or her duties, the
             Employer shall supply fall and timely information to the Plan
             Administrator (or his or her designated agents) on all matters
             relating to the Compensation of all Participants, their regular
             employment, retirement, death, Disability Or Termination of
             Employment, and such other pertinent facts as the Plan
             Administrator (Or his or her agents) may require. The Plan
             Administrator shall advise the Trustee (or Custodian, if
             applicable) of such of the foregoing facts as may be pertinent to
             the Trustee's (or Custodian's) duties under the Plan. The Plan
             Administrator (or his or her agents) is entitled to rely on such
             information as is supplied by the Employer and shall have no duty
             or responsibility to verify such information.

SECTION NINE AMENDMENT AND TERMINATION

      9.01   RIGHT OF PROTOTYPE SPONSOR TO AMEND THE PLAN

             A. The Employer, by adopting the Plan expressly delegates to the
             Prototype Sponsor the power, but not the duty, to amend the Plan
             without any further action or consent of the Employer as the
             Prototype Sponsor deems necessary for the purpose of adjusting the
             Plan to comply with all laws and regulations governing pension or
             profit sharing plans. Specifically, it is understood that the
             amendments may be made unilaterally by the Prototype Sponsor.
             However, it shall be understood that the Prototype Sponsor shall be
             under no obligation to amend the Plan documents and the Employer
             expressly waives any rights or claim against the Prototype Sponsor
             for not exercising this power to amend. For purposes of Prototype
             Sponsor amendments, the mass submitter shall be recognized as the
             agent of the Prototype Sponsor. If the Prototype Sponsor does not
             adopt the amendments made by the mass submitter, it will no longer
             be identical to or a minor modifier of the mass submitter plan.

             B. An amendment by the Prototype Sponsor shall be accomplished by
                giving written notice to the Employer of the amendment to be
                made. The notice shall set forth the text of such amendment and
                the date such amendment is to be effective. Such amendment shall
                take effect unless within the 30 day period after such notice is
                provided, or within such shorter period as the notice may
                specify. the Employer gives the Prototype Sponsor written notice
                of refusal to consent to the amendment. Such written notice of
                refusal shall have the effect of withdrawing the Plan as a
                prototype plan and shall cause the Plan to be considered an
                individually designed plan. The right of the Prototype Sponsor
                to cause the Plan to be amended shall terminate should the Plan
                cease to conform as a prototype plan as provided in this or any
                other section.

      9.02   RIGHT OF EMPLOYER TO AMEND THE PLAN

             The Employer may (1) change the choice of options in the Adoption
             Agreement; (2) add overriding language in the Adoption Agreement
             when such language is necessary to satisfy
<PAGE>

            Section 415 or Section 416 of the Code because of the required
            aggregation of multiple plans; and (3) add certain model amendments
            published by the Internal Revenue Service which specifically provide
            that their adoption will not cause the Plan to be treated as
            individually designed. An Employer that amends the Plan for any
            other reason, including a waiver of the minimum funding requirement
            under Section 412(d) of the Code, will no longer participate in this
            prototype plan and will be considered to have an individually
            designed plan. An Employer who wishes to amend the Plan to change
            the options it has chosen in the Adoption Agreement must complete
            and deliver a new Adoption Agreement to the Prototype Sponsor and
            Trustee (or Custodian, if applicable). Such amendment shall become
            effective upon execution by the Employer and Trustee (or Custodian).

            The Employer further reserves the right to replace the Plan in its
            entirety by adopting another retirement plan which the Employer
            designates as a replacement plan.

      9.03  LIMITATION ON POWER TO AMEND

            No amendment to the Plan shall be effective to the extent that it
            has the effect of decreasing a Participant's accrued benefit.
            Notwithstanding the preceding sentence, a Participant's Individual
            Account may be reduced to the extent permitted under Section
            412(c)(g) of the Code. For purposes of this paragraph, a plan
            amendment which has the effect of decreasing a Participant's
            Individual Account or eliminating an optional form of benefit with
            respect to benefits attributable to service before the amendment
            shall be treated as reducing an accrued benefit. Furthermore, if the
            vesting schedule of a 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 the date it -becomes effective, the Vested percentage
            (determined as of such date) of such Employee's Individual Account
            derived from Employer Contributions will not be less than the
            percentage computed under the Plan without regard to such amendment.

      9.04  AMENDMENT OF VESTING SCHEDULE
            If the Plan's vesting schedule is amended, or the Plan is amended in
            any way that directly or indirectly affects the computation of the
            Participant's Vested percentage, or if the Plan is deemed amended by
            an automatic change to or from a top-heavy vesting schedule, each
            Participant with at least 3 Years of Vesting Service with the
            Employer may elect. within the time set forth below, to have the
            Vested percentage computed under the Plan without regard to such
            amendment. For Participants who do not have at least I Hour of
            Service in any Plan Year beginning after December 31, 1988, the
            preceding sentence shall be applied by substituting "5 Years of
            Vesting Service" for "3 Years of Vesting Service" where such
            language appears.
            The Period during which the election may be made shall commence with
            the date the amendment is adopted or deemed to be made and shall end
            the later 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.

      9.05   PERMANENCY
<PAGE>

             The Employer expects to continue this Plan and make the necessary
             contributions there to indefinitely, but such continuance and
             payment is not assumed as a contractual obligation. Neither the
             Adoption Agreement nor the Plan nor any amendment or modification
             thereof nor the making of contributions hereunder shall be
             construed as giving any Participant or any person whomsoever any
             legal or equitable right against the Employer, the Trustee (or
             Custodian, if applicable) the Plan Administrator or the Prototype
             Sponsor except as specifically provided herein, or as provided by
             law.

      9.06   METHOD AND PROCEDURE FOR TERMINATION

             The Plan may be terminated by the Employer at any time by
             appropriate action of its managing body. Such termination shall be
             effective on the date specified by the Employer. The Plan shall
             terminate if the Employer shall be dissolved, terminated, or
             declared bankrupt. Written mace of the termination and effective
             date thereof shall be given to the Trustee. (or Custodian), Plan
             Administrator. Prototype Sponsor, Participants and Beneficiaries of
             deceased Participants, and the required filings (such as the Form
             5500 series and others) must be made with the Internal Revenue
             Service and any other regulatory body as required by current laws
             and regulations. Until all of the assets have been distributed from
             the Fund, the Employer must keep the Plan in compliance with
             current laws and regulations by (a) making appropriate amendments
             to the Plan and (b) taking such other measures as may be required.

      9.07   CONTINUANCE OF PLAN BY SUCCESSOR EMPLOYER

             Notwithstanding the preceding Section 9.06, a successor of the
             Employer may continue the Plan and be substituted in the place of
             the present Employer. The successor and the present Employer (or,
             if deceased, the executor of the estate of a deceased self-employed
             Individual who was the Employer) must execute a written
             instructions authorizing such substitution and the successor must
             complete and sign a new plan document.

      9.08   FAILURE OF PLAN QUALIFICATION
             If the Plan fails to retain its qualified status, the Plan will no
             longer be considered to be part of a prototype plan, and such
             Employer can no longer participate under this prototype. In such
             event, the Plan will be considered an individually designed plan.

 SECTION TEN MISCELLANEOUS

      10.01  STATE COMMUNITY PROPERTY LAWS
             The terms and conditions of this Plan shall be applicable without
             regard to the community property laws of any state.

      10.02  HEADINGS
             The headings of the Plan have been inserted for convenience of
             reference only and are to be ignored in any construction of the
             provisions hereof.
<PAGE>

10.03      GENDER AND NUMBER
           Whenever any words are used herein in the masculine gender they shall
           be construed as though they were also used in feminine gender in all
           cases where they would so apply, and whenever any words are used
           herein in the singular form they shall be construed as though they
           were also used in the plural form in all cases where they would so
           apply.

10.04 PLAN MERGER OR CONSOLIDATION
      In the case of any merger or consolidation of the Plan with, or transfer
      of asset or liabilities of such Plan to, any other plan, each Participant
      shall be entitled to receive benefits immediately after the merger,
      consolidation, or transfer (if the Plan had then terminated) which are
      equal to or greater than the benefits he or she would have been entitled
      to receive immediately before the merger, consolidation, or transfer (if
      the Plan had then terminated). The Trustee (or Custodian) has the
      authority to enter into merger agreements or agreements to directly
      transfer the assets of this Plan but only if such agreements are made with
      trustees or custodians of other retirement plans described in Section 401
      (a) of the Code.

10.05 STANDARD OF FIDUCIARY CONDUCT
      The Employer, Plan Administrator, Trustee and any other fiduciary under
      this Plan shall discharge their duties with respect to this Plan solely in
      the interests of Participants and their Beneficiaries and with the care,
      skill, prudence and diligence under the circumstances then prevailing that
      a prudent man acting in like capacity and familiar with such matters would
      use in the conduct of an enterprise of a like character and with like
      aims. No fiduciary shall cause the Plan to engage in any transaction known
      as a "prohibited transaction" under ERISA.

10.06 GENERAL UNDERTAE3NG OF ALL PARTIES
      All parties to this Plan and all persons claiming any interest whatsoever
      hereunder agree to perform any and all acts and execute any and all
      documents and papers which may be necessary or desirable for the carrying
      out of this Plan and any of its provisions.

10.07 AGREMEENT BINDS HEIRS, ETC.
      This Plan shall be binding upon the heirs, executors, administrators,
      successors and assigns, as those terms shall apply to any and all parties
      hereto, present and future.

10.08 DETERMINATION OF TOP-HEAVY STATUS
      A. For any Plan Year beginning after December 31, 1983, this Plan is a
      Top-Heavy Plan if any of the following  conditions exist:

         1 .  If the top-heavy ratio for this Plan exceeds 60% and this Plan is
         not part of any required aggregation group or permissive aggregation
         group of plans.
         2. If this 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 group of plans exceeds 60%.
         3. If this Plan is a 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%.

         For purposes of this Section 10.08, the following terms shall have the
         meanings indicated below:
<PAGE>

      B. Key Employee - Any Employee or former Employee (and the Beneficiaries
         of such Employee) who at any time during the determination period was
         an officer of the Employer if such individual's annual compensation
         exceeds 50% of the dollar limitation under Section 415(b)(I)(A) of the
         Code, an owner (or considered an owner under Section 318 of the Code)
         of one of the 10 largest interests in the Employer if such individual's
         compensation exceeds 100% of the dollar limitation under Section
         415(c)(I)(A) of the Code, a 5% owner of the Employer, or a I% owner
         of the Employer who has an annual compensation of more than $150,000.
         An--] compensation means compensation as defined in Section 415(c)(3)
         of the Code, but including amounts contributed by the Employer pursuant
         to a salary reduction agreement which are excludable from the
         Employee's gross income under Section 125, Section 402(e)(3), Section
         402(h)(I)(B) or Section 403(b) of the Code. The determination period is
         the Plan Year containing the determination date and the 4 preceding
         Plan Years.

         The determination of who is a Key Employee will be made in accordance
         with Section 416(i)(1) of the Code and the regulations thereunder.

      C. Top-heavy ratio

         I  if the employer maintains one or more defined contribution plans
            (including any simplified employee pension plan) and the Employer
            has not maintained any defined benefit plan which during the 5-year
            period ending on the determination date(s) has or has had accrued
            benefits, the top-heavy ratio for this Plan alone or for the
            required 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) (including any
            part of any account balance distributed in the 5-year period ending
            on the determination date(s), and the denominator of which is the
            sum of all account balances (including any part of any account
            balance distributed in the 5-year period ending on the determination
            date(s)), both computed in accordance with Section 416 of the Code
            and the regulations thereunder. Both the numerator and the
            denominator of the top-heavy ratio are increased to reflect any
            contribution not actually made as of the determination date, but
            which is required to be taken into account on that date under
            Section 416 of the Code and the regulations thereunder.

         2. If the Employer maintains one or more defined contribution plans
            (including any simplified employee pension plan) and the Employer
            maintains or has maintained one or more defined benefit plans which
            during the 5-year period ending on the determination date(s) has or
            has had any accrued benefits, the top-heavy ratio for any required
            or permissive aggregation group as appropriate is a fraction, the
            numerator of which is the sum of account balances under the
            aggregated defined contribution plan or plans for all Key Employees,
            determined accordance with (1) above, and the present value of
            accrued benefits under the aggregated defined benefit pl. or plans
            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 or plans for all Participants,
            determined in accordance with (1) above, and the present value of
            accrued benefits under the defined benefit plan or plans for all
            Participants as of the determination date(s), all determined in
            accordance with Section 416 of the Code 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 distribution of an
<PAGE>

            accrued benefit made in the 5-year period ending on the
            determination date.

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

            The accrued benefit of a Participant other than a Key Employee shall
            be determined under (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 Section 411(b)(l)(C) of the Code.

         4. 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 Sections 401(a)(4) and 410
            of the Code.

         5. Required aggregation group: (a) 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 (b) any other qualified plan of the
            Employer which enables a plan described in (a) to meet the
            requirements of Sections 401(a)(4) or 410 of the Code.

         6. Determination date: For any Plan Year subsequent to the first Plan
            Year, the last day of the preceding Plan Year. For the first Plan
            Year of the Plan, the last day of that year.

         7. Valuation date: For purposes of calculating the top-heavy ratio, the
            valuation date shall be the last day of each Plan Year.

         S. Present value: For purposes of establishing the "present value" of
            benefits under a defined benefit plan to compute the top-heavy
            ratio, any benefit shall be discounted only for mortality and
            interest based on the interest rate and mortality table specified
            for this purpose in the defined benefit plan, unless otherwise
            indicated in the Adoption Agreement.

10.09 SPECIAL LIMITATIONS FOR OWNER-EMPLOYEES
      If this Plan provides contributions or benefits for one or more Owner-
      Employees who control both the business for which this Plan is established
      and one or more other trades or businesses, this Plan and the

<PAGE>

      plan established for other trades or businesses must, when looked at as a
      single plan, satisfy Sections 401(a) and (d) of the Code for the employees
      of those trades or businesses.

      If the Plan provides contributions or benefits for one or more Owner-
      Employees who control one or more other trades or businesses, the
      employees of the other trades or businesses must be included in a plan
      which satisfies Sections 40 1 (a) and (d) of the Code and which provides
      contributions and benefits not less favorable than provided for Owner-
      Employees under this Plan.

      If an individual is Covered as an Owner-Employee under the plans of two or
      more trades or businesses which are not controlled and the individual
      controls a trade or business, then the contributions or benefits of the
      employees under the plan of the trade or business which is controlled must
      be as favorable as those provided for him or her under the most favorable
      plan of the trade or business which is riot controlled.

      For purposes of the preceding paragraphs, an Owner-Employee, or two or
      more Owner-Employees, will be considered to control a trade or business if
      the Owner-Employee, or two or more Owner-Employees, together:

              A. own the entire interest in a unincorporated trade or business,
              or

              B. in the case of a partnership, own more than 50% of either the
                 capital interest or the profit interest in the partnership.

              For purposes of the preceding sentence, an Owner-Employee, or two
              or more Owner-Employees, shall be treated as owning any interest
              in a partnership which is owned, directly or indirectly, by a
              partnership which such Owner-Employee, or such two or more Owner-
              Employees, are considered to control within the meaning of the
              preceding sentence.

       10.10 INALIENABILITY OF BENEFITS
             No benefit or interest available hereunder will be subject to
             assignment or alienation, either voluntarily or involuntarily. The
             preceding sentence shall also apply to the creation, assignment, or
             recognition of a right to any benefit payable with respect to a
             Participant pursuant to a domestic relations order, unless such
             order is determined to be a qualified domestic relations order, as
             defined in Section 414(p) of the Code.

             Generally, a domestic relations order cannot be a qualified
             domestic relations order until January 1, 1985. However, in the
             case of a domestic relations order entered before such date, the
             Plan Administrator:
             (1) shall treat such order as a qualified domestic relations order
                 if such Plan Administrator is paying benefits pursuant to such
                 order on such date, and

             (2) may treat any other such order entered before such date as a
                 qualified domestic relations order even if such order does not
                 meet the requirements of Section 414(p) of the Code.
<PAGE>

             Notwithstanding any provision of the Plan to the contrary, a
             distribution to an alternate payee under a qualified domestic
             relations order shall be permitted even if the Participant affected
             by such order is not otherwise entitled to a distribution and even
             if such Participant has not attained earliest retirement age as
             defined in Section 414(p) of the Code.

       10.11 CANNOT ELIMINATE PROTECTED BENEFITS
             Pursuant to Section 411 (d)(6) of the Code, and the regulations
             thereunder, the Employer cannot reduce, eliminate or make subject
             to Employer discretion any Section 411(d)(6) protected benefit.
             Where this Plan document is being adopted to amend another plan
             that contains a protected benefit not provided for in this
             document, the Employer may attach a supplement to the Adoption
             Agreement that describes such protected benefit which shall become
             part of the Plan.

SECTION ELEVEN 401(k) PROVISIONS

             In addition to Sections I through 10, the provisions of this
             Section 11 shall apply if the Employer has established a 401 (k)
             cash or deferred arrangement (CODA) by completing and signing the
             appropriate Adoption Agreement.

      11.100 DEFINITIONS
             The following words and phrases when used in the Plan with initial
             capital letters shall, for the purposes of this Plan, have the
             meanings set forth below unless the context indicates that other
             meanings are intended.

      11.101 ACTUAL DEFERAL PERCENTAGE (ADP)
             Means, for a specified group of Participants for a Plan Year, the
             average of the ratios (calculated separately for each Participant
             in sub group) of (1) the amount of Employer Contributions actually
             paid over to the Fund on behalf of such Participant for the Plan
             Year to (2) the Participant's Compensation for such Plan Year
             (taking into account only that Compensation paid to the Employee
             during the portion of the Plan Year he or she was an eligible
             Participant, unless otherwise indicated in the Adoption Agreement).
             For purposes of calculating the ADP, Employer Contributions on
             behalf of any Participant shall include: (1) any Elective Deferrals
             made pursuant to the Participant's deferral election, (including
             Excess Elective Deferrals of Highly Compensated Employees), but
             excluding (a) Excess Elective Deferrals of Non-highly Compensated
             Employees that arise solely from Elective Deferrals made under the
             Plan or plans of this Employer and (b) Elective Deferrals that am
             taken into account in the Contribution Percentage test (provided
             the ADP test is satisfied both with and without exclusion of these
             Elective Deferrals); and (2) at the election of the Employer,
             Qualified Nonelective Contributions and Qualified Matching
             Contributions. For purposes of computing Actual Deferral
             Percentages, an Employee who would be a Participant but for the
             failure to make Elective Deferrals shall be treated as a
             Participant on whose behalf no Elective Deferrals are made.

11.102  AGGREGATE LIMIT
        Means the sum of (1) 125% of the greater of the ADP of the Participants
        who are not Highly Compensated Employees for the Plan Year or the ACP of
        the Participants who are not Highly Compensated Employees under the Plan
        subject to Code Section 401(m) for the Plan Year beginning
<PAGE>

      with or within the Plan Year of the CODA; and (2) the lesser of 200% or
      two plus the lesser of such ADP or ACP. "Lesser" is substituted for
      "greater" in "(I)" above, and "greater" is substituted for "lesser" after
      "two plus the" in "(2)" if it would result in a larger Aggregate Limit.

11.103  AVERAGE CONTRIBUTION PERCENTAGE (ACP)
        Means the average of the Contribution Percentages of the Eligible
        Participants in a group.

11.104  CONTRIBUTING PARTICIPANT
        Means a Participant who has enrolled as a Contributing Participant
        pursuant to Section 11.201 and on whose behalf the Employer is
        contributing Elective Deferrals to the Plan (or is making Nondeductible
        Employee Contributions).

11.105  CONTRIBUTION PERCENTAGE
        Means the ratio (expressed as a percentage) of the Participant's
        Contribution Percentage Amounts to the Participant's Compensation for
        the Plan Year (taking into account only the Compensation paid to the
        Employee during the portion of the Plan Year he or she was an eligible
        Participant, unless otherwise indicated in the Adoption Agreement).

11.106  CONTRIBUTION PERCENTAGE AMOUNTS
        Means the sum of the Nondeductible Employee Contributions, Matching
        Contributions, and Qualified Matching Contributions made under the Plan
        on behalf of the Participant for the Plan Year. Such Contribution
        Percentage Amounts shall not include Matching Contributions that are
        forfeited either to correct Excess Aggregate Contributions or because
        the contributions to which they relate are Excess Deferrals, Excess
        Contributions, Excess Aggregate Contributions or excess annual additions
        which are distributed pursuant to Section 11.508. If so elected in the
        Adoption Agreement, the Employer may include Qualified Nonelective
        Contributions in the Contribution Percentage Amount. The Employer also
        may elect to use Elective Deferrals in the Contribution Percentage
        Amounts so long as the ADP test is met before the Elective Deferrals are
        used in the ACP test and continues to be met following the exclusion of
        those Elective Deferrals that are used to meet the ACP test.

11.107  ELECTIVE DEFERRALS
        Means any Employer Contributions made to the Plan at the election of the
        Participant, in lieu of cash compensation, and shall include
        contributions made pursuant to a salary reduction agreement or other
        deferral mechanism. With respect to any taxable year, a Participant's
        Elective Deferral is the sum of all Employer contributions made on
        behalf of such Participant pursuant to an election to defer under any
        qualified CODA as described in Section 401(k) of the Code, any
        simplified employee pension cash or deferred arrangement as described in
        Section 402(h)(1)(B), any eligible deferred compensation plan under
        Section 457, any plan as described under Section 501(c)(18), and any
        Employer contributions made on the behalf of a Participant for the
        purchase of an annuity contract under Section 403(b) pursuant to a
        salary reduction agreement. Elective Deferrals shall not include any
        deferrals properly distributed as excess annual additions.

        No Participant shall be permitted to have Elective Deferrals made under
        this Plan, or any other qualified plan maintained by the Employer,
        during any taxable year, in excess of the dollar limitation contained in
        Section 402(g) of the Code in effect at the beginning of such taxable
        year.

        Elective Deferrals may not be taken into account for purposes of
        satisfying the minimum allocation
<PAGE>

        requirement applicable to Top-Heavy Plans described in Section 3.01(E).

11.108  ELIGIBLE PARTICIPANT
        Means any Employee who is eligible to make a Nondeductible Employee
        Contribution or an Elective Deferral (if the Employer takes such
        contributions into account in the calculation of the Contribution
        Percentage), or to receive a Matching Contribution (including Forfeiture
        thereof) or a Qualified Matching Contribution.

        If a Nondeductible Employee Contribution is required as a condition of
        participation in the Plan, any Employee who would be a Participant in
        the Plan if such Employee made such a contribution shall be treated as
        an Eligible Participant on behalf of whom ho Nondeductible Employee
        Contributions are made.

11.109  EXCESS AGGREGATE CONTRIBUTIONS
        Means, with respect to any Plan Year, the excess of-

        A   The aggregate Contribution Percentage Amounts taken into account in
            computing the numerator of the Contribution Percentage actually made
            on behalf of Highly Compensated Employees for such Plan Year, over

        B.  The maximum Contribution Percentage Amounts permitted by the ACP ten
            (determined by reducing contribution made on behalf of Highly
            Compensated Employees in order of their Contribution Percentages
            beginning with the highest of such percentages).

            Such determination shall be made after first determining Excess
            Elective Deferrals pursuant to Section 11. 111 and then determining
            Excess Contributions pursuant to Section 11.110.

11.110  EXCESS CONTRIBUTIONS
        Means, with respect to any Plan Year, the excess of:

        A.   The aggregate amount of Employer Contributions actually taken into
             account in computing the ADP of Highly Compensated Employees for
             such Plan Year, over

        B.   The maximum amount of such contributions permitted by the ADP test
             (determined by reducing contributions made on behalf of Highly
             Compensated Employees in order of the ADPs, beginning with the
             highest of such percentages).

11.111  EXCESS ELECTIVE DEFERRALS
        Means those Elective Deferrals that are includible in a Participant's
        gross income under Section 402(g) of the Code to the extent such
        Participant's Elective Deferrals for a taxable year exceed the dollar
        limitation under such Code section. Excess Elective Deferrals 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.

11.112  MATCHING CONTRIBUTION

<PAGE>

        Means an Employer Contribution made to this or any other defined
        contribution plan on behalf of a Participant on account of an Elective
        Deferral or a Nondeductible Employee Contribution made by such
        Participant under a plan maintained by the Employer.

        Matching Contributions may not be taken into account for purposes of
        satisfying the minimum allocation requirement applicable to Top-Heavy
        Plans described in Section 3.01(E).

11.113  QUALIFIED NONELECTIVE CONTRIBUTIONS
        Means contributions (other than Matching Contributions or Qualified
        Matching Contributions) made by the Employer and allocated to
        Participants' Individual Accounts that the Participants may not elect to
        receive in cash until distributed from the Plan; that are nonforfeitable
        when made; and that are distributable only in accordance with the
        distribution provisions that are applicable to Elective Deferrals and
        Qualified Matching Contributions.

        Qualified Nonelective Contribution may be taken into account for
        purposes of satisfying the minimum allocation requirement applicable to
        Top-Heavy Plans described in Section 3.01(E).

11.114  QUALIFYING MATCIIING CONTRIBUTIONS
        Means Matching Contributions which are subject to the distribution and
        nonforfeitability requirements under Section 401(k) of the Code when
        made.

11.115  QUALIFYING CONTRIBUTING PARTICIPANT
        Means a Contributing Participant who satisfies the requirements
        described in Section 11.302 to be entitled to receive a Matching
        Contribution (and Forfeitures, if applicable) for a Plan Year.

11.200  CONTRIBUTING PARTICIPANT
11.201  REQUIREMENTS TO ENROLL AS A CONTRIBUTING PARTICIPANT

        A.  Each Employee who satisfies, the eligibility requirements specified
            in the Adoption Agreement may enroll as a Contributing Participant
            as of any subsequent Entry Date (or earlier if required by Section
            2.03) specified in the Adoption Agreement for this purpose. A
            Participant who wishes to enroll as a Contributing Participant must
            complete, sign and file a salary reduction agreement (or agreement
            to make Nondeductible Employee Contributions) with the Plan
            Administrator.

        B.  Notwithstanding the times set forth in Section 11.201(A) as of which
            a Participant may enroll as a Contributing Participant the Plan
            Administrator shall have the authority to designate, in a
            nondiscriminatory manner, additional enrollment times during the 12
            month period beginning on the Effective Date (or the date that
            Elective Deferrals may commence, if later) in order that an orderly
            first enrollment might be completed. In addition, if the Employer
            has indicated in the Adoption Agreement that Elective Deferrals may
            be based on bonuses, then Participants shall be afforded a
            reasonable period of time prior to the issuance of such bonuses to
            elect to defer them into the Plan.

11.202   CHANGING  ELECTIVE DEFERRAL AMOUNTS
         A Contributing Participant may modify his or her salary reduction
         agreement (or agreement to make Nondeductible Employee Contributions)
         to increase or decrease (within the limits placed on Elective Deferrals
         (or Nondeductible Employee Contributions) in the Adoption Agreement)
         the amount of his or her Compensation deferred into the Plan. Such
         modification way only be made as of the dates
<PAGE>

         specified in the Adoption Agreement for this purpose, or as of any
         other more frequent date(s) if the Plan Administrator permits in a
         uniform and nondiscriminatory manner. A Contributing Participant who
         desires to nuke such a modification shall complete, sip and file a new
         salary reduction agreement (or agreement to make Nondeductible Employee
         Contribution) with the Plan Administrator. The Plan Administrator may
         prescribe such uniform and nondescriminatory rules it deems appropriate
         to carry out the terms of this Section.

11.203   CEASING ELECTIVE DEFERRALS
         A Participant may cease Elective Deferrals (or Nondeductible Employee
         Contributions) and thus withdraw as a Contributing Participant as of
         the dates specified in the Adoption Agreement for this purpose (or as
         of any other date if the Plan Administrator so permits in a uniform and
         nondiscriminatory manner) by revoking the authorization to the Employer
         to make Elective Deferrals (or Nondeductible Employee Contributions) on
         his or her behalf. A Participant who desires to withdraw as a
         Contributing Participant shall give written notice of withdrawal to the
         Plan Administrator at least thirty days (or such lesser period of days
         as the Plan Administrator shall permit in a uniform and
         nondiscriminatory manner) before the effective date of withdrawal. A
         Participant shall cease to be a Contributing Participant upon his or
         her Termination of Employment, or an account of termination of the
         Plan.

11.204   RETURN AS A CONTRIBUTING PARTICIPANT AFTER CEASING ELECTIVE DEFERRALS
         A Participant who has withdrawn as a Contributing Participant under
         Section 11.203 (or because the Participant has taken hardship
         withdrawal pursuant to Section 11.503) may not again become a
         Contributing Participant until the dates set forth in the Adoption
         Agreement for this purpose, unless the Plan Administrator, in a uniform
         and nondiscriminatory manner, permits withdrawing Participants to
         resume their status as Contributing Participants sooner.

11.205   CERTAIN ONE-TIME IRREVOCABLE ELECTIONS
         This Section 11.205 applies where the Employer has indicated in the
         Adoption Agreement that an Employee may make a one-time irrevocable
         election to have the Employer make contributions to the Plan on such
         Employee's behalf. In such event, an Employee may elect, upon the
         Employee's first becoming eligible to participate in the Plan, to have
         contributions equal to a specified amount or percentage of the
         Employee's Compensation (including no amount of Compensation) made by
         the Employer on the Employee's behalf to the Plan (and to any other
         plan of the Employer) for the duration of the Employee's employment
         with the Employer. Any contributions made pursuant to a one-time
         irrevocable election described in this Section are not treated as made
         pursuant to a cash or deferred election, are not Elective Deferrals and
         are not includible in an Employee's gross income.

         The Plan Administrator shall establish such uniform and
         nondiscriminatory procedures as it deems necessary or advisable to
         administer this provision.

11.300   CONTRIBUTIONS

11.301   CONTRIBUTIONS BY EMPLOYER
         The Employer shall make contributions to the Plan in accordance with
         the contribution formulas specified in the Adoption Agreement.

11.302   MATCHING CONTRIBUTIONS
<PAGE>

        The Employer may elect to make Matching Contributions under the Plan on
        behalf of Qualifying Contributing Participants as provided in the
        Adoption Agreement. To be a Qualifying Contributing Participant for a
        Plan Year, the Participant must make Elective Deferrals (or
        Nondeductible Employee Contributions, if the Employer has agreed to
        match such contributions) for the Plan Year, satisfy any age and Years
        of Eligibility Service requirements that are specified for Matching
        Contributions in the Adoption Agreement and also satisfy any additional
        conditions set forth in the Adoption Agreement for this purpose. In a
        uniform and nondiscriminatory manner, the Employer may make Matching
        Contributions at the same time as it contributes Elective Deferrals or
        at any other time as permitted by laws and regulations.

11.303  QUALIFIED NONELECTIVE CONTRIBUTIONS
        The Employer may elect to make Qualified Nonelective Contributions under
        the Plan on behalf of Participants as provided in the Adoption Agreement
        in addition, in lieu of distributing Excess Contributions as provided in
        Section 11.505 of the Plan, or Excess Aggregate Contributions as
        provided in Section 11.506 of the Plan, and to the extent elected by the
        Employer in the Adoption Agreement, the Employer may make Qualified
        Nonelective Contributions on behalf of Participants who are not Highly
        Compensated Employees that are sufficient to satisfy either the Actual
        Deferral Percentage test or the Average Contribution Percentage test. or
        both, pursuant to regulations under the Code.

11.304  QUALIFIED MATCHING CONTRIBUTIONS
        The Employer may elect to make Qualified Matching Contributions under
        the Plan on behalf of Participants as provided in the Adoption
        Agreement.

11.305  NONDEDUCTIBLE EMPLOYEE CONTRIBUTIONS
        Notwithstanding Section 3.02, if the Employer so allows in the Adoption
        Agreement, a Participant may contribute Nondeductible Employee
        Contributions to the Plan.

        If the Employer has indicated in the Adoption Agreement that
        Nondeductible Employee Contributions will be mandatory, then the
        Employer shall establish uniform and nondiscriminatory rules and
        procedures for Nondeductible Employee Contributions as it deems
        necessary and advisable including, but not limited to, rules describing
        in amounts or percentages of Compensation Participants may or must
        contribute to the Plan.

        A separate account will be maintained by the Plan Administrator for the
        Nondeductible Employee Contributions for each Participant.

        A Participant may, upon a written request submitted to the Plan
        Administrator, withdraw the lesser of the portion of his or her
        Individual Account attributable to his or her Nondeductible Employee
        Contributions or the amount he or she contributed as Nondeductible
        Employee Contributions.

        Nondeductible Employee Contributions and earnings thereon will be
        nonforfeitable at all times. No Forfeiture will occur solely as a result
        of an Employee's withdrawal of Nondeductible Employee Contributions.

11.400  NOND1SCRIMINATION TESTING
<PAGE>

11.401  ACTUAL DEFERRAL PERCENTAGE TEST (ADP)

        A. Limits on Highly Compensated Employees - The Actual Deferral
           Percentage (hereinafter "ADP") for Participants who are Highly
           Compensated Employees for each Plan Year and the ADP for Participants
           who are not Highly Compensated Employees for the same Plan Year must
           satisfy one of the following tests:

           1.  The ADP for Participants who are Highly Compensated Employees for
               the Plan Year shall not exceed the ADP for Participants who are
               not Highly Compensated Employees for the same Plan Year
               multiplied by 1.25, or

           2.  The ADP for Participants who are Highly Compensated Employees for
               the Plan Year shall not exceed the ADP for Participants who are
               not Highly Compensated Employees for the same Plan Year
               multiplied by 2.0 provided that the ADP for Participants whoa are
               Highly Compensated Employees does not exceed the ADP for
               Participants who are not Highly Compensated Employees by more
               than 2 percentage points.

        B. Special Rules

           1.  The ADP for any Participant who is a Highly Compensated Employee
               for the Plan Year and who is eligible to have Elective Deferrals
               (and Qualified Nonelective Contributions or Qualified Matching
               Contributions, or both, if made as Elective Deferrals for
               purposes of the ADP test) allocated to his or her Individual
               Accounts under two or more arrangements described in Section
               401(k) of the Code, that are maintained by the Employer, shall be
               determined as if such Elective Deferrals (and, if applicable,
               such Qualified Nonelective Contributions or Qualified Matching
               Contributions, or both) were made under a single arrangement. If
               a Highly Compensated Employee participates in two or more cash or
               deferred arrangements that have different plan years, and cash or
               deferred arrangements ending with or within the same calendar
               year shall be treated as a single arrangement. Notwithstanding
               the foregoing, certain plans shall be treated as separate if
               mandatory disaggregated under regulations under Section 401(k) of
               the Code.

           2.  In the event that this Plan satisfies the requirements of
               Sections 401(k), 401(a)(4), or 410(b) of the Code only if
               aggregated with one or more other plans, or if one or more other
               plans satisfy the requirements of such sections of the Code only
               if aggregated with this Plan, then this Section 11.401 shall be
               applied by determining the ADP of Employees as if all such plans
               were a single plan. For Plan Years beginning after December 31,
               1989, plans may be aggregated in order to satisfy Section 401(k)
               of the Code only if they have the same Plan Year.

           3.  For purposes of determining the ADP of a Participant who is a 5%
               owner or one of the 10 most highly paid Highly Compensated
               Employees, the Elective Deferrals (and Qualified Nonelective
               Contributions or Qualified Matching Contributions, or both. if
               made as Elective Deferrals for purposes of the ADP test) and
               Compensation of such Participant Shall include the Elective
               Deferrals (and, if applicable, Qualified Nonelective and
               Qualified Matching Contributions, or both) and Compensation for
               the Plan Year of family numbers (as defined in Section 414(q)(6)
               of the Code). Family members, with respect to such Highly
               Compensated
<PAGE>

               Employees, shall be disregarded as separate Employees in
               determining the ADP both for Participants who are not Highly
               Compensated Employees and for Participants who are Highly
               Compensated Employees.

           4.  For purposes of determining the ADP test, Elective Deferrals,
               Qualified Nonelective Contributions and Qualified Matching
               Contributions must be made before the last day of the 12 month
               Period immediately following the Plan Year to which contributions
               relate.

           5.  The Employer shall maintain records sufficient to demonstrate
               satisfaction of the ADP test and the amount of Qualified
               Nonelective Contributions or Qualified Matching Contributions, or
               both, used in such test.

           6.  The determination and treatment of the ADP amounts of any
               Participant shall satisfy such other requirements as may be
               prescribed by the Secretary of the Treasury.

           7.  If the Employer elects to take Qualified Matching Contributions
               into account as Elective Deferrals for purpose of the ADP test,
               then (subject to such other requirements as may be prescribed by
               the Secretary of the Treasury) unless otherwise indicated in the
               Adoption Agreement, only the amount of such Qualified Matching
               Contributions that are needed to meet the ADP test shall be taken
               into account.

           8.  In the event that the Plan Administrator determines that it is
               not likely that the ADP test will be satisfied for a particular
               Plan Year unless certain steps are taken prior to the end of such
               Plan Year, the Plan Administrator may require Contributing
               Participants who are Highly Compensated Employees to reduce their
               Elective Deferrals for such Plan Year in order to satisfy that
               requirement. Said reduction shall also be required by the Plan
               Administrator in the event that the Plan Administrator
               anticipates that the Employer will not be able to deduct all
               Employer Contributions from its income for Federal income tax
               purposes.

11.402  LIMITS ON NONDEDUCTABLE EMPLOYEE CONTRIBUTIONS AND MATCHING
        CONTRIBUTIONS

        A. Limits on Highly Compensated Employees - The Average Contribution
           Percentage (hereinafter "ACP") for Participants who are Highly
           Compensated Employees for each Plan Year and the ACP for Participants
           who are not Highly Compensated Employees for the same Plan Year must
           satisfy one of the following tests:

           1.  The ACP for Participants who are Highly Compensated Employees for
               the Plan Year shall not exceed the ACP for Participants who are
               not Highly Compensated Employees for the same Plan Year
               multiplied by 1.25; or

           2.  The ACP for Participants who are Highly Compensated Employees for
               the Plan Year shall not exceed the ACP for Participants who are
               not Highly Compensated Employees for the same Plan Year
               multiplied by 2, provided that the ACP for the Participants who
               are Highly Compensated Employees does not exceed the ACP for
               Participants who are not Highly Compensated Employees by more
               than 2 percentage points.
<PAGE>

        B. Special Rules

           1.  Multiple Use - If one or more Highly Compensated Employees
               participate in both a CODA and a plan subject to the ACP test
               maintained by the Employer and the sum of the ADP and ACP of
               those Highly Compensated Employees subject to either or both
               tests exceeds the Aggregate Limit, then, as elected in the
               Adoption Agreement, the ACP or the ADP of those Highly
               Compensated Employees who also participate in a CODA will be
               reduced (beginning with such Highly Compensated Employee whose
               ACP (or ADP, if elected) is the highest) so that the limit is not
               exceeded. The amount by which each Highly Compensated Employee's
               Contribution Percentage Amounts (or ADR, if elected) is reduced
               shall be treated as an Excess Aggregate Contribution (or Excess
               Contribution, if elected). The ADP and ACP of the Highly
               Compensated Employees are determined after any corrections
               required to meet the ADP and ACP tests. Multiple use does not
               occur if the ADP and ACP of the Highly Compensated Employees does
               not exceed 1.25 multiplied by the ADP and ACP of the Participants
               who are not Highly Compensated Employees.

           2.  For purposes of this Section 11.402, the Contribution Percentage
               for any Participant who is a Highly Compensated Employee and who
               is eligible to have Contribution Percentage Amounts allocated to
               his or her Individual Account under two or more plans described
               in Section 401 (a) of the Code, or arrangements described in
               Section 401(k) of the Code that are maintained by the Employer,
               shall be determined as if the total of such Contribution
               Percentage amounts was made under each plan. If a Highly
               Compensated Employee participates in two or more cash or deferred
               arrangements that have different plan years, all cash or deferred
               arrangements ending with or within the same calendar year shall
               be treated as a single arrangement. Notwithstanding the
               foregoing, certain plans shall be treated as separate if
               mandatory disaggregated under regulations under Section 401(m) of
               the Code.

           3.  In the event that this Plan satisfies the requirements of
               Sections 401(m), 401(a)(4) or 410(b) of the Code only if
               aggregated with one or more other plans, or if one or more other
               plans satisfy the requirements of such Sections of the Code only
               if aggregated with this Plan then this Section shall be applied
               by determining the Contribution Percentage of Employees as if all
               such plans were a single plan. For Plan Years beginning after
               December 31, 1989, plans may be aggregated in order to satisfy
               Section 401(m) of the Code only if they have the same Plan Year.

           4.  For purposes of determining the Contribution Percentage of a
               Participant who is a 5% owner or one of the 10 most highly paid
               Highly Compensated Employees, the Contribution Percentage Amounts
               and Compensation of such Participant shall include the
               Contribution Percentage Amounts and Compensation for the Plan
               Year of family members, (as defined in Section 414(q)(6) of the
               Code). Family members, with respect to Highly Compensated
               Employees, shall be disregarded as separate Employees in
               determining the Contribution Percentage both for Participants who
               are not Highly Compensated Employees and for Participants who are
               Highly Compensated Employees.

           5.  For purposes of determining the Contribution Percentage test,
               Nondeductible Employee Contributions are considered to have been
               made in the Plan Year in which contributed to the Fund. Matching
               Contributions and Qualified Nonelective Contributions will be
               considered
<PAGE>

               made for a Plan Year if made no later than the end of the 12
               month period beginning on the day after the close of the Plan
               Year.

          6.   The Employer shall maintain records sufficient to demonstrate
               satisfaction of the ACP test and the amount of Qualified
               Nonelective Contributions or Qualified Matching Contributions, or
               both, used in such test.

          7.   The determination and treatment of the Contribution Percentage of
               any Participant shall satisfy such other requirements as may be
               prescribed by the Secretary of the Treasury.

          8.   If the Employer elects to take Qualified Nonelective
               Contributions into account as Contribution Percentage Amounts for
               purposes of the ACP test, then (subject to such other
               requirements as may be prescribed by the Secretary of the
               Treasury) unless otherwise indicated in the Adoption Agreement,
               only the amount of such Qualified Nonelective Contributions that
               are needed to meet the ACP test shall be taken into account.

           9.  If the Employer elects to take Elective Deferrals into account as
               Contribution Percentage Amounts for purposes of the ACP test,
               then (subject to such other requirements as may be prescribed by
               the Secretary of the Treasury) unless otherwise indicated in the
               Adoption Agreement, only the amount of such Elective Deferrals
               that are needed to meet the ACP test shall be taken into account.

11.500  DISTRIBUTION PROVISIONS

11.501  GENERAL RULE
        Distributions from the Plan are subject to the provisions of Section 6
        and the provisions of this Section 11. In the event of a conflict
        between the provisions of Section 6 and Section 11, the provisions of
        Section 11 shall control.

11.502  DISCRIMINATION REQUIREMENTS
        Elective Deferrals, Qualified Nonelective Contributions, and Qualified
        Matching Contributions, and income allocable to each are not
        distributable to a Participant or his or her Beneficiary or
        Beneficiaries, in accordance with such Participant's or Beneficiary or
        Beneficiaries' election, earlier than upon separation from service,
        death or disability.

        Such amounts may also be distributed upon:

        A. Termination of the Plan without the establishment of another defined
           contribution plan, other than an employee stock ownership plan (as
           defined in Section 4975(e) or Section 409 of the Code) or a
           simplified employee pension plan as defined in Section 408(k).

        B. The disposition by a corporation to an unrelated corporation of
           substantially all of the assets (within the meaning of Section
           409(d)(2) of the Code used in a trade or business of such corporation
           if such corporation continues to maintain this Plan after the
           disposition, but only with respect to Employees who continue
           employment with the corporation acquiring such assets.

        C. The disposition by a corporation to an unrelated entity of such
           corporation's interest: in a
<PAGE>

           subsidiary (within the meaning of Section 409(d)(3) of the Code) if
           such corporation continues to maintain this Plan but only with
           respect to Employees who continue employment with such subsidiary.

        D. The attainment of age 59 1/2 in the case of a profit sharing plan.

        E. If the Employer has so elected in the Adoption Agreement, the
           hardship of the Participant as described in Section 11.503.

           All distributions that may be made pursuant to one or more of the
           foregoing distributable events are subject to the spousal and
           Participant consent requirements (if applicable) contained in Section
           401(a)(11) and 417 of the Code. In addition, distributions after
           March 31, 1988, that are triggered by any of the first three events
           enumerated above must be made in a lump sum.

11.503  HARDSHIP DISTRIBUTION
        A. General - If the Employer has so elected in the Adoption Agreement,
           distribution of Elective Deferrals (and any earnings credited to a
           Participant's account as of the end of the last Plan Year, ending
           before July 1, 1989) may be made to a Participant in the event of
           hardship. For the purposes of this Section, hardship is defined as an
           immediate and heavy financial need of the Employee where such
           Employee lacks other available resources. Hardship distributions are
           subject to the spousal consent requirements contained in Sections 401
           (a)(11) and 417 of the Code.

        B. Special Rules

           1.  The following are the only financial needs considered immediate
               and heavy: expenses incurred or necessary for medical care,
               described in Section 213(d) of the Code, of the Employee, the
               Employee's spouse or dependents; the purchase (excluding mortgage
               payments) of a principal residence for the Employee; payment of
               tuition and related educational fees for the next 12 months of
               post-secondary education for the Employee, the Employee's spouse,
               children or dependents; or the need to prevent the eviction of
               the Employee from, or a foreclosure on the mortgage of, the
               Employee's principal residence.

           2.  A distribution will be considered as necessary to satisfy an
               immediate and heavy financial need of the Employee only if

               a. The Employee has obtained all distributions, other than
                  hardship distributions. and all nontaxable loans under all
                  plans maintained by the Employer;

               b. All plans maintained by the Employer provide that the
                  Employee's Elective Deferrals (and Nondeductible Employee
                  Contributions) will be suspended for 12 months after the
                  receipt of the hardship distribution;

               c. The distribution is not in excess of the amount of an
                  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); and
<PAGE>

               d. All plans maintained by the Employer Provide that the Employee
                  may not make Elective Deferrals for the Employee's taxable
                  year immediately following the taxable year of the hardship
                  distribution in excess of the applicable limit under Section
                  402(g) of the Code for such taxable year less the amount of
                  such Employee's Elective Deferrals for the taxable year of the
                  hardship distribution.

11.504  DISTRIBUTION OF EXCESS ELECTIVE DEFERRALS

        A. General Rule - A Participant may assign to this Plan any Excess
           Elective Deferrals made during a taxable year of the Participant by
           notifying the Plan Administrator on or before the date specified in
           the Adoption Agreement of the amount of the Excess Elective Deferrals
           to be assigned to the Plan. A Participant is deemed to notify the
           Plan Administrator of any Excess Elective Deferrals that arise by
           taking into account only those Elective Deferrals made to this Plan
           and any other plans of the Employer.

           Notwithstanding any other provision of the Plan, Excess Elective
           Deferrals, plus any income and minus any loss allocable thereto,
           shall be distributed no later than April 15 to any Participant to
           whose Individual Account Excess Elective Deferrals were assigned for
           the preceding year and who claims Excess Elective Deferrals for such
           taxable year

        B. Determination of Income or Loss - Excess Elective Deferrals shall be
           adjusted for any income or loss up to the date of distribution. The
           income of loss allocable to Excess Elective Deferrals is the sum of:
           (1) income or loss allocable to the Participant's Elective Deferral
           account for the taxable year multiplied by a fraction, the numerator
           of which is such Participant's Elective Deferrals for the year and
           the denominator is the Participant's Individual Account balance
           attributable to Elective Deferrals without regard to any income or
           loss occurring during such taxable year; and (2) 10% of the amount
           determined under (1) multiplied by the number of whole calendar
           months between the end of the Participant's taxable year and the date
           of distribution, counting the month of distribution if distribution
           occurs after the 15th of the such month. Notwithstanding the
           preceding sentence, the Plan Administrator may compute the income or
           loss allocable to Excess Elective Deferrals in the manner described
           in Section 4 (i.e., the usual manner used by the Plan for allocating
           income or loss to Participants' individual Accounts), provided such
           method Is used consistently for an Participants and for all
           corrective distributions under the Plan for the Plan Year.

11.505     D1STR1BUTION OF EXCESS CONTRIBUTIONS

           A General Rule - Notwithstanding any other provision of this Plan,
           Excess Contributions, plus any income and minus any loss allocable
           thereto, shall be distributed no law than the last day of each Plan
           Year to Participants to whose Individual Accounts such Excess
           Contributions were allocated for the preceding Plan Year. If such
           excess amounts are distributed more than 2 1/2 months after the last
           day of the Plan Year in which such excess amounts arose, a 10% excise
           tax will be imposed on the Employer maintaining the Plan with respect
           to such amounts. Such distributions shall be made to Highly
           Compensated Employees on the basis of the respective portions of the
           Excess Contributions attributable to each of such Employees. Excess
           Contributions of Participants who are subject to the family member
           aggregation rules shall be allocated among the family members in
           proportion to the Elective Deferrals (and amounts treated
<PAGE>

           as Elective Deferrals) of each family member that is combined to
           determine the combined ADP.

           Excess Contributions (including the amounts recharacterized) shall be
           treated as annual additions under the Plan.

        B. Determination of Income or Loss - Excess Contributions shall be
           adjusted for any income or loss up to the date of distribution. The
           income or loss allocable to Excess Contributions is the sum of: (1)
           income or loss allocable to Participant's Elective Deferral account
           (and, if applicable, the Qualified Nonelective Contribution account
           or the Qualified Matching Contributions account or both) for the Plan
           Year multiplied by a fraction, the numerator of which is such
           Participant's Excess Contributions for the year and the denominator
           is the Participant's Individual Account balance attributable to
           Elective Deferrals (and Qualified Nonelective Contributions or
           Qualified Matching Contributions, or both, if any of such
           contributions are included in the ADP test) without regard to any
           income or loss occurring during such Plan Year; and (2) 10% of the
           amount determined under (1) multiplied by the number of whole
           calendar months between the end of the Plan Year and the date of
           distribution, counting the month of distribution if distribution
           occurs after the 15th of such month. Notwithstanding the preceding
           sentence, the Plan Administrator may compute the income or loss
           allocable to Excess Contributions in the manner described in Section
           4 (i.e., the usual manner used by the Plan for allocating income or
           loss to Participants' Individual Accounts), provided such method. is
           used consistently for all Participants and for all corrective
           distributions under the Plan for the Plan Year.

      C.   Accounting for Excess Contributions - Excess Contributions shall be
           distributed from the Participant's Elective Deferral account and
           Qualified Matching Contribution account (if applicable) in proportion
           to the Participant's Elective Deferrals and Qualified Matching
           Contributions (to the extent used in the ADP test) for the Plan Year.
           Excess Contributions shall be distributed from the Participant's
           Qualified Nonelective Contribution account only to the extent that
           such Excess Contributions exceed the balance in the Participants
           Elective Deferral account and Qualified Matching Contribution
           account.

11.506  DISTRIBUTIONS OF EXCESS AGGREGATE CONTRIBUTIONS

      A.   General Rule - Notwithstanding any other provision of this Plan
           Excess Aggregate Contributions, plus any income and minus any loss
           allocable thereto, shall be forfeited, if forfeitable, or if not
           forfeitable, distributed no later than the last day of each Plan Year
           to Participants to whose accounts such Excess Aggregate Contributions
           were allocated for the preceding Plan Year. Excess Aggregate
           Contributions of Participants who are subject to the family member
           aggregation rules shall be allocated among the family members in
           proportion to the Employee and Matching Contributions (or amounts
           treated as Matching Contributions) of each family member that is
           combined to determine the combined ACP. If such Excess Aggregate
           Contributions are distributed more than 2 1/2 months after the last
           day of the Plan Year in which such excess amounts arose, a 10% excise
           tax will be imposed on the Employer maintaining the Plan with respect
           to those amounts.

         Excess Aggregate Contributions shall be treated as annual additions
         under the Plan.

      B. Determination, of Income or Loss - Excess Aggregate Contributions shall
         be adjusted for any
<PAGE>

         income or loss up to the date of distribution. The income or loss
         allocable to Excess Aggregate Contributions is the sum Of (1) income or
         loss allocable, to the Participant's Nondeductible Employee
         Contribution account, Matching Contribution account (if any, and if all
         amounts therein are not used in the ADP test) and, if applicable,
         Qualified Nonelective Contribution account and Elective Deferral
         account for the Plan Year multiplied by a fraction, the numerator of
         which is such Participant's Excess Aggregate Contributions for the year
         and the denominator is the Participant's Individual Amount balance(s)
         attributable to Contribution Percentage Amounts without regard to any
         income or loss occurring during such Plan Year; and (2) 10% of the
         amount determined under (1) multiplied by the number of whole calendar
         months between the end of the Plan Year and the date of distribution,
         counting the month of distribution if distribution occurs after the
         15th of such month. Notwithstanding the preceding sentence, the Plan
         Administrator may compute the income or loss allocable to Excess
         Aggregate Contributions in the manner described in Section 4 (i.e., the
         usual manner used by the Plan for allocating income or loss to
         Participants' Individual Accounts), provided such method is used
         consistently for all Participants and for all corrective distributions
         under the Plan for the Plan Year.

      C. Forfeitures of Excess Aggregate contributions - Forfeitures of Excess
         Aggregate Contributions may either be reallocated to the accounts of
         Contributing participants who are not highly Compensated Employees or
         applied to reduce Employer Contributions, as elected by the Employer in
         the Adoption Agreement.

      D. Accounting for Excess Aggregate Contributions - Excess Aggregate
         Contributions shall be forfeited, if forfeitable or distributed on a
         pro rata basis from the Participant's Nondeductible Employee
         Contribution account, Matching Contribution account, and Qualified
         Matching Contribution account (and, if applicable, the Participant's
         Qualified Nonelective Contribution account or Elective Deferral
         account, or both).

11.507  RECHARACTERIZATION

         A Participant may treat his or her Excess Contributions as an amount
         distributed to the Participant and then contributed by the Participant
         to the Plan. Recharacterized amounts will remain nonforfeitable and
         subject to the same distribution requirements as Elective Deferrals.
         Amounts may not be recharacterized by a Highly Compensated Employee to
         the extent that such amount in combination with other Nondeductible
         Employee Contributions made by that Employee would exceed any stated
         limit under the Plan on Nondeductible Employee Contributions.

         Recharacterization must occur no later than two and one-half months
         after the last day of the Plan Year in which such Excess Contributions
         arose 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 tax year in
         which the Participant would have received them in cash.

11.508   DISTRIBUTION OF ELECTIVE DEFERRALS IN EXCESS ANNUAL ADDITIONS

         Notwithstanding any other provision of the Plan a Participant's
         Elective Deferrals shall be distributed to him or her to the extent
         that the distribution will reduce an excess annual addition (as that
         term is described in Section 3.05 of the Plan).
<PAGE>

11.600   VESTING

11.601   100% VESTING ON CERTAIN CONTRIBUTIONS
         The Participant's accrued benefit derived from Elective Deferrals,
         Qualified Nonelective Contributions, Nondeductible Employee
         Contributions, and Qualified Matching Contributions is nonforfeitable.
         Separate accounts for Elective Deferrals, Qualified Nonelective
         Contributions, Nondeductible Employee Contributions, Matching
         Contributions, and Qualified Matching Contributions will be maintained
         for each Participant. Each account will be credited with the applicable
         contributions and earnings thereon.

11.602  FORFEITURES AND VESTING OF MATCHING CONTRIBUTIONS

         Matching Contributions shall be Vested in accordance with the vesting
         schedule for Matching Contributions in the Adoption Agreement. In any
         event, Matching Contributions shall be fully Vested at Normal
         Retirement Age, upon the complete or partial termination of the profit
         sharing plan, or upon the complete discontinuance of Employer
         Contribution Notwithstanding any other provisions of the Plan, Matching
         Contributions or Qualified Matching Contributions must be forfeited if
         the contributions to which they relate are Excess Elective Deferrals,
         Excess Contributions, Excess Aggregate Contributions or excess annual
         additions which are distributed pursuant to Section 11.508. Such
         Forfeitures shall be allocated in accordance with Section 3.01(C).

         When a Participant incurs a Termination of Employment, whether a
         Forfeiture arises with respect to Matching Contributions shall be
         determined in accordance with Section 6.01(D).

REVENUE PROCEDURE 96-55 TRANSFER AMENDMENT TO BASIC PLAN DOCUMENT

This amendment is effective: ______________ (For plans, other than those
entitled to extended reliance as described in Rev. Rul. 94- 76, insert a date
not later than the first day of the first plan year beginning on or after
December 12, 1994, or, if later, 90 days after December 12, 1994. For plans
entitled to extended reliance, see Rev. Rul. 94- 76 for the permissible
effective date.)

Section 3.01(E)(2) is amended to read as follows:

For purposes of computing the minimum allocation, Compensation shall mean
Compensation as defined in Section 1.07 of the Plan and shall exclude any
amounts contributed by the Employer pursuant to a salary reduction agreement and
which is not includible in the gross income of the Employee under Sections 125,
402(e)(3), 402(h)(1)(B) or 403(b) of the Code even if the Employer has elected
to include such contributions in the definition of Compensation used for other
purposes under the Plan.

Section 3.04 is amended by adding the following sentence to the end of the
second paragraph thereof-

Notwithstanding any provision of this Plan to the contrary, to the extent that
any optional form of benefit under
<PAGE>

this Plan permits a distribution prior to the Employee's retirement, death,
Disability, or severance from employment, and prior to Plan termination, the
optional form of benefit is not available with respect to benefits attributable
to assets (including the post-transfer earnings thereon) and liabilities that
are transferred, within the meaning of Section 414(l) of the Internal Revenue
Code, to this Plan from a money purchase pension plan qualified under Section
401 (a) of the Internal Revenue Code (other than any portion of those assets and
liabilities attributable to voluntary employee contributions).<PAGE>

                                                                     Exhibit 4.2

Flexible Nonstandardized Safe Harbor 401(k) Profit Sharing Plan
ADOPTION AGREEMENT
================================================================================
--------------------------------------------------------------------------------
                       SECTION 1.  EMPLOYER INFORMATION
--------------------------------------------------------------------------------

Name of Employer     NABI
                     ----
Address        12280 Wilkins Avenue
               ---------------------
<TABLE>
<S>                                    <C>                                     <C>
City     Rockville                           State     MD                      Zip     20852
         ---------                                     --                              -----

Telephone    301-770-3099              Employer's Federal Tax Identification Number        59-1212264
             ------------                                                                  ----------

Type of Business  (Check only one) [_] Sole Proprietorship  [_] Partnership   [X] C Corporation   [_] S Corporation
</TABLE>

[_]  Other  (Specify)

[_]  Check here if Related Employers may participate in this Plan and attach a
     Related Employer Participation Agreement for each Related Employer who will
     participate in this Plan.

Business Code      5129
                   ----

Name of Plan       NABI - Rockville Savings & Retirement Plan
                   ------------------------------------------

Name of Trust  (if different from Plan name)

Plan Sequence Number   002   (Enter 001 if this is the first qualified plan the
                       ---   Employer has ever maintained, enter 002 if it is
                             the second, etc.)

<TABLE>
<S>                                           <C>             <C>                         <C>
Trust Identification Number (if applicable)   04-6568107      Account Number  (Optional)  60223
                                              ----------                                  -----
</TABLE>

--------------------------------------------------------------------------------
                          SECTION 2.  EFFECTIVE DATES
                            Complete Parts A and B
--------------------------------------------------------------------------------
Part A.   General Effective Dates  (Check and Complete Option 1 or 2):

          Option 1: [_]  This is the initial adoption of a profit sharing
                         plan by the Employer.

                         The Effective Date of this Plan is

                         NOTE:  The effective date is usually the first day of
                         the Plan Year in which this Adoption Agreement is
                         signed.

          Option 2: [X]  This is an amendment and restatement of an existing
                         profit sharing plan (a Prior Plan).

                         The Prior Plan was initially effective on 01-01-1991.
                                                                   ----------

                         The Effective Date of this amendment and restatement
                         is 01-01-1998.
                            ----------

                         NOTE:  The effective date is usually the first day of
                         the Plan Year in which this Adoption Agreement is
                         signed.

Part B.   Commencement of Elective Deferrals:
          Elective Deferrals may commence on

          NOTE:  This date may be no earlier than the date this Adoption
          Agreement is signed because Elective Deferrals cannot be made
          retroactively.

--------------------------------------------------------------------------------
                       SECTION 3.  RELEVANT TIME PERIODS
                          Complete Parts A through C
--------------------------------------------------------------------------------

Part A    Employer's Fiscal Year:

          The Employer's fiscal year ends  (Specify month and date)   12-31
                                                                      -----

Part B.   Plan Year Means:
          Option 1:  [_]  The 12-consecutive month period which coincides with
                     the Employer's fiscal year.

          Option 2:  [X]  The calendar year.

          Option 3:  [_]  Other 12-consecutive month period  (Specify)

          NOTE:   If no option is selected, Option 1 will be deemed to be
                  selected.

          If the initial Plan Year is less than 12 months (a short Plan Year)
          specify such Plan Year's beginning and ending dates.
<PAGE>

                                                                          Page 2

Part C.   Limitation Year Means:
          Option 1: [X]  The Plan Year.
          Option 2: [_]  The calendar year.
          Option 3: [_]  Other 12-consecutive month period  (Specify)

          NOTE:  If no option is selected, Option 1 will be deemed to be
                 selected.

--------------------------------------------------------------------------------
                     SECTION 4.  ELIGIBILITY REQUIREMENTS
                          Complete Parts A through G
--------------------------------------------------------------------------------

Part A.   Years of Eligibility Service Requirement:

          1.   Elective Deferrals.
               An Employee will be eligible to become a Contributing Participant
               in the Plan (and thus be eligible to make Elective Deferrals) and
               receive Matching Contributions (including Qualified Matching
               Contributions, if applicable) after completing 0 (enter 0, 1 or
                                                              -
               any fraction less than 1) Years of Eligibility Service.

          2.   Employer Profit Sharing Contributions.
               An Employee will be eligible to become a Participant in the Plan
               for purposes of receiving an allocation of any Employer Profit
               Sharing Contribution made pursuant to Section 10 of the Adoption
               Agreement after completing  0 (enter 0, 1, 2 or any fraction less
                                           -
               than 2) Years of Eligibility Service.

          NOTE: If more than 1 year is selected for Item 2, the immediate 100%
          vesting schedule of Section 12 will automatically apply for
          contributions described in such item. If either item is left blank,
          the Years of Eligibility Service required for such item will be deemed
          to be 0. If a fraction is selected, an Employee will not be required
          to complete any specified number of Hours of Service to receive credit
          for a fractional year. If a single Entry Date is selected in Section
          4, Part G for an item, the Years of Eligibility Service required for
          such item cannot exceed 1 1/2 (1/2 for Elective Deferrals).

Part B.   Age Requirement:

          1.   Elective Deferrals.
               An Employee will be eligible to become a Contributing Participant
               (and thus be eligible to make Elective Deferrals) and receive
               Matching Contributions (including Qualified Matching
               Contributions, if applicable) after attaining age 0 (no more than
               21).                                              -

          2.   Employer Profit Sharing Contributions.
               An Employee will be eligible to become a Participant in the Plan
               for purposes of receiving an allocation of any Employer Profit
               Sharing Contribution made pursuant to Section 10 of the Adoption
               Agreement after attaining age 0 (no more than 21).
                                             -

          NOTE: If either of the above items in this Section 4, Part B is left
          blank, it will be deemed there is no age requirement for such item. If
          a single Entry Date is selected in Section 4, Part G for an item, no
          age requirement can exceed 20 1/2 for such item.

Part C.   Employees Employed As Of Effective Date:

          Will all Employees employed as of the Effective Date of this Plan who
          have not otherwise met the requirements of Part A or Part B above be
          considered to have met those requirements as of the Effective Date?
          [X]  Yes   [_]  No
          NOTE: If a box is not checked in this Section 4, Part C, "No" will be
          deemed to be selected.

Part D.   Exclusion of Certain Classes of Employees:

          All Employees will be eligible to become Participants in the Plan
          except:

          a.  [_] Those Employees included in a unit of Employees covered by a
                  collective bargaining agreement between the Employer and
                  Employee representatives, if retirement benefits were the
                  subject of good faith bargaining and if two percent or less of
                  the Employees who are covered pursuant to that 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.

          b.  [_] Those Employees who are non-resident aliens (within the
                  meaning of Section 7701(b)(1)(B) of the Code) and who received
                  no earned income (within the meaning of Section 911(d)(2) of
                  the Code) from the Employer which constitutes income from
                  sources within the United States (within the meaning of
                  Section 861(a)(3) of the Code).

          c.  [_] Those Employees of a Related Employer that has not executed a
                  Related Employer Participation Agreement.

          d.  [X] Other (Define)  Interns and Employees who are not employed by
                                  ---------------------------------------------
              NABI-Rockville division.
              -----------------------
<PAGE>

                                                                          Page 3

Part E.   Election Not To Participate:

          May an Employee or a Participant elect not to participate in this Plan
          pursuant to Section 2.08 of the Plan?

          Option 1:  [_]  Yes.

          Option 2:  [X]  No.

          NOTE:  If no option is selected, Option 2 will be deemed to be
                 selected.

Part F.   Hours Required For Eligibility Purposes:

          1.       Hours of Service (no more than 1,000) shall be required to
               constitute a Year of Eligibility Service.

          2.       Hours of Service (no more than 500 but less than the number
               specified in Section 4, Part F, Item 1, above) must be exceeded
               to avoid a Break in Eligibility Service.

          3.   For purposes of determining Years of Eligibility Service,
               Employees shall be given credit for Hours of Service with the
               following predecessor employer(s): (Complete if applicable)

 Part G.  Entry Dates:

          The Entry Dates for participation shall be  (Choose one):

          Option 1:  [_]  The first day of the Plan Year and the first day of
                          the seventh month of the Plan Year.
          Option 2:  [X]  Other  (Specify)    1/1, 4/1, 7/1, or 10/1 coinciding
                                              ---------------------------------
                          with or next following the date the Eligibility
                          -----------------------------------------------
                          Requirements are met.
                          ---------------------

          NOTE:  If no option is selected, Option 1 will be deemed to be
          selected. Option 2 can be selected only if the eligibility
          requirements and Entry Dates are coordinated such that each Employee
          will become a Participant in the Plan no later than the earlier of:
          (1) the first day of the Plan Year beginning after the date the
          Employee satisfies the age and service requirements of Section 410(a)
          of the Code; or (2) 6 months after the date the Employee satisfies
          such requirements.

--------------------------------------------------------------------------------
                   SECTION 5.  METHOD OF DETERMINING SERVICE
                             Complete Part A or B
--------------------------------------------------------------------------------

Part A.   Hours of Service Equivalencies:

          Service will be determined on the basis of the method selected below.
          Only one method may be selected. The method selected will be applied
          to all Employees covered under the Plan. (Choose one):

          Option 1: [_] [X]  On the basis of actual hours for which an Employee
                             is paid or entitled to payment.

          Option 2: [_]      On the basis of days worked. An Employee will be
                             credited with 10 Hours of Service if under Section
                             1.24 of the Plan such Employee would be credited
                             with at least 1 Hour of Service during the day.

          Option 3: [_]      On the basis of weeks worked. An Employee will be
                             credited with 45 Hours of Service if under Section
                             1.24 of the Plan such Employee would be credited
                             with at least 1 Hour of Service during the week.

          Option 4: [_]      On the basis of months worked. An Employee will be
                             credited with 190 Hours of Service if under Section
                             1.24 of the Plan such Employee would be credited
                             with at least 1 Hour of Service during the month.

          NOTE: If no option is selected, Option 1 will be deemed to be
          selected. This Section 5, Part A will not apply if the Elapsed Time
          Method of Section 5, Part B is selected.

Part B.   Elapsed Time Method:

          In lieu of tracking Hours of Service of Employees, will the elapsed
          time method described in Section 2.07 of the Plan be used? (Choose
          one)

          Option 1: [_]      No.

          Option 2: [X]      Yes.

          NOTE: If no option is selected, Option 1 will be deemed to be
                selected.

<PAGE>

                                                                          Page 4

--------------------------------------------------------------------------------
                        SECTION 6.  ELECTIVE DEFERRALS
--------------------------------------------------------------------------------

Part A.   Authorization of Elective Deferrals:

          Will Elective Deferrals be permitted under this Plan?  (Choose one)

          Option 1: [X]  Yes.

          Option 2: [_]  No.

          NOTE: If no option is selected, Option 1 will be deemed to be
          selected. Complete the remainder of Section 6 only if Option 1 is
          selected.

Part B.   Limits on Elective Deferrals:

          If Elective Deferrals are permitted under the Plan, a Contributing
          Participant may elect under a salary reduction agreement to have his
          or her Compensation reduced by an amount as described below (Choose
          one):

          Option 1: [X]  An amount equal to a percentage of the Contributing
                         Participant's Compensation from  1  %  to  15  % in
                                                          -         --
                         increments of  1  %.
                                        -

          Option 2: [_]  An amount of the Contributing Participant's
                         Compensation not less than           and not more
                         than              .

          The amount of such reduction shall be contributed to the Plan by the
          Employer on behalf of the Contributing Participant. For any taxable
          year, a Contributing Participant's Elective Deferrals shall not exceed
          the limit contained in Section 402(g) of the Code in effect at the
          beginning of such taxable year.

Part C.   Elective Deferrals Based on Bonuses:

          Instead of or in addition to making Elective Deferrals through payroll
          deduction, may a Contributing Participant elect to contribute to the
          Plan, as an Elective Deferral, part or all of a bonus rather than
          receive such bonus in cash? (Choose one)

          Option 1: [X]  Yes.

          Option 2: [_]  No.

          NOTE:  If no option is selected, Option 2 will be deemed to be
          selected.

Part D.   Return As A Contributing Participant After Ceasing Elective Deferrals:

          A Participant who ceases Elective Deferrals by revoking a salary
          reduction agreement may return as a Contributing Participant as of
          such times established by the Plan Administrator in a uniform and
          nondiscriminatory manner.

Part E.   Changing Elective Deferral Amounts:

          A Contributing Participant may modify a salary reduction agreement to
          prospectively increase or decrease the amount of his or her Elective
          Deferrals as of such times established by the Plan Administrator in a
          uniform and nondiscriminatory manner.

Part F.   Claiming Excess Elective Deferrals:

          Participants who claim Excess Elective Deferrals for the preceding
          calendar year must submit their claims in writing to the Plan
          Administrator by  (Choose one):

          Option 1: [X]  March 1.

          Option 2: [_]  Other  (Specify a date not later than April 15)

          NOTE:  If no option is selected, Option 1 will be deemed to be
          selected.

<PAGE>

                                                                          Page 5

--------------------------------------------------------------------------------
                      SECTION 7.  MATCHING CONTRIBUTIONS
--------------------------------------------------------------------------------

Part A.   Authorization of Matching Contributions:

          Will the Employer make Matching Contributions to the Plan on behalf of
          Qualifying Contributing Participants?
          (Choose one)

          Option 1: [X]  Yes, but only with respect to a Contributing
                         Participant's Elective Deferrals.

          Option 2: [_]  Yes, but only with respect to a Participant's
                         Nondeductible Employee Contributions.

          Option 3: [_]  Yes, with respect to both Elective Deferrals and
                         Nondeductible Employee Contributions.

          Option 4: [_]  No.

          NOTE:  If no option is selected, Option 4 will be deemed to be
          selected. Complete the remainder of Section 7 only if Option 1, 2 or 3
          is selected.

Part B.  Matching Contribution Formula:

         If the Employer will make Matching Contributions, then the amount of
         such Matching Contributions made on behalf of a Qualifying Contributing
         Participant each Plan Year shall be (Choose one):

         Option 1:  [_] An amount equal to ________% of such Contributing
                        Participant's Elective Deferral (and/or Nondeductible
                        Employee Contribution, if applicable).

         Option 2:  [_] An amount equal to the sum of ________% of the portion
                        of such Contributing Participant's Elective Deferral
                        (and/or Nondeductible Employee Contribution, if
                        applicable) which does not exceed ________% of the
                        Contributing Participant's Compensation plus ________%
                        of the portion of such Contributing Participant's
                        Elective Deferral (and/or Nondeductible Employee
                        Contribution, if applicable) which exceeds ________% of
                        the Contributing Participant's Compensation.

         Option 3:  [X] Such amount, if any, equal to that percentage of each
                        Contributing Participant's Elective Deferral (and/or
                        Nondeductible Employee Contribution, if applicable)
                        which the Employer, in its sole discretion, determines
                        from year to year.

         Option 4:  [_] Other Formula.  (Specify)

         NOTE:  If Option 4 is selected, the formula specified can only allow
         Matching Contributions to be made with respect to a Contributing
         Participant's Elective Deferrals (and/or Nondeductible Employee
         Contribution, if applicable).

Part C.  Limit on Matching Contributions:

         Notwithstanding the Matching Contribution formula specified above, no
         Matching Contribution will be made with respect to a Contributing
         Participant's Elective Deferrals (and/or Nondeductible Employee
         Contributions, if applicable) in excess of              or  15%    of
                                                                     ---
         such Contributing Participant's Compensation.
<PAGE>

                                                                          Page 6

Part D.  Qualifying Contributing Participants:

         A Contributing Participant who satisfies the eligibility requirements
         described in Section 4 will be a Qualifying Contributing Participant
         and thus entitled to share in Matching Contributions for any Plan Year
         only if the Participant is a Contributing Participant and satisfies the
         following additional conditions (Check one or more Options):

         Option 1:  [X] No Additional Conditions.

         Option 2:  [_] Hours of Service Requirement. The Contributing
                        Participant completes at least ________Hours of Service
                        during the Plan Year. However, this condition will be
                        waived for the following reasons
                        (Check at least one):

                        [_]  The Contributing Participant's Death.

                        [_]  The Contributing Participant's Termination of
                             Employment after having incurred a Disability.

                        [_]  The Contributing Participant's Termination of
                             Employment after having reached Normal Retirement
                             Age.

                        [_]  This condition will not be waived.

         Option 3:  [_] Last Day Requirement. The Participant is an Employee of
                        the Employer on the last day of the Plan Year. However,
                        this condition will be waived for the following reasons
                        (Check at least one):

                        [_]  The Contributing Participant's Death.

                        [_]  The Contributing Participant's Termination of
                             Employment after having incurred a Disability.

                        [_]  The Contributing Participant's Termination of
                             Employment after having reached Normal Retirement
                             Age.

                        [_]  This condition will not be waived.

         NOTE:  If no option is selected, Option 1 will be deemed to be
         selected.

--------------------------------------------------------------------------------
                SECTION 8.  QUALIFIED NONELECTIVE CONTRIBUTIONS
--------------------------------------------------------------------------------

Part A.  Authorization of Qualified Nonelective Contributions:

         Will the Employer make Qualified Nonelective Contributions to the Plan?
         (Choose One)

         Option 1:  [X] Yes.

         Option 2:  [_] No.

         If the Employer elects to make Qualified Nonelective Contributions,
         then the amount, if any, of such contribution to the Plan for each Plan
         Year shall be an amount determined by the Employer.

         NOTE: If no option is selected, Option 1 will be deemed to be selected.
         Complete the remainder of Section 8 only if Option 1 is selected.

Part B.  Participants Entitled to Qualified Nonelective Contributions:

         Allocation of Qualified Nonelective Contributions shall be made to the
         Individual Accounts of  (Choose one):

         Option 1:  [X] Only Participants who are not Highly Compensated
                        Employees.

         Option 2:  [_] All Participants.

         NOTE:  If no option is selected, Option 1 will be deemed to be
         selected.

Part C.  Allocation of Qualified Nonelective Contributions:

         Allocation of Qualified Nonelective Contributions to Participants
         entitled thereto shall be made  (Choose one):

         Option 1:  [X] In the ratio which each Participant's Compensation for
                        the Plan Year bears to the total Compensation of all
                        Participants for such Plan Year.

         Option 2:  [_] In the ratio which each Participant's Compensation not
                        in excess of ____________ for the Plan Year bears to the
                        total Compensation of all Participants not in excess of
                        ____________ for such Plan Year.

         NOTE:  If no option is selected, Option 1 will be deemed to be
         selected.
<PAGE>

                                                                          Page 7

--------------------------------------------------------------------------------
                  SECTION 9.  QUALIFIED MATCHING CONTRIBUTIONS
--------------------------------------------------------------------------------

Part A.  Authorization of Qualified Matching Contributions:

         Will the Employer make Qualified Matching Contributions to the Plan on
         behalf of Qualifying Contributing Participants?
         (Choose One)

         Option 1:  [X] Yes, but only with respect to a Contributing
                        Participant's Elective Deferrals.

         Option 2:  [_] Yes, but only with respect to a Participant's
                        Nondeductible Employee Contributions.

         Option 3:  [_] Yes, with respect to both Elective Deferrals and
                        Nondeductible Employee Contributions.

         Option 4:  [_] No.

         NOTE:  If no option is selected, Option 3 will be deemed to be
         selected. Complete the remainder of Section 9 only if Option 1, 2 or 3
         is selected.

Part B.  Qualified Matching Contribution Formula:

         If the Employer will make Qualified Matching Contributions, then the
         amount of such Qualified Matching Contributions made on behalf of a
         Qualifying Contributing Participant each Plan Year shall be  (Choose
         one):

         Option 1:  [_] An amount equal to ________% of such Contributing
                        Participant's Elective Deferral (and/or Nondeductible
                        Employee Contribution, if applicable).

         Option 2:  [_] An amount equal to the sum of ________% of the portion
                        of such Contributing Participant's Elective Deferral
                        (and/or Nondeductible Employee Contribution, if
                        applicable) which does not exceed ________% of the
                        Contributing Participant's Compensation plus ________%
                        of the portion of such Contributing Participant's
                        Elective Deferral (and/or Nondeductible Employee
                        Contribution, if applicable) which exceeds ________% of
                        the Contributing Participant's Compensation.

         Option 3:  [X] Such amount, if any, as determined by the Employer in
                        its sole discretion, equal to that percentage of the
                        Elective Deferrals (and/or Nondeductible Employee
                        Contribution, if applicable) of each Contributing
                        Participant entitled thereto which would be sufficient
                        to cause the Plan to satisfy the Actual Contribution
                        Percentage tests (described in Section 11.402 of the
                        Plan) for the Plan Year.

         Option 4:  [_] Other Formula.  (Specify)

         NOTE:  If no option is selected, Option 3 will be deemed to be
         selected.

Part C.  Participants Entitled to Qualified Matching Contributions:

         Qualified Matching Contributions, if made to the Plan, will be made on
         behalf of  (Choose one):

         Option 1:  [X] Only Contributing Participants who make Elective
                        Deferrals who are not Highly Compensated Employees.

         Option 2:  [_] All Contributing Participants who make Elective
                        Deferrals.

         NOTE:  If no option is selected, Option 1 will be deemed to be
         selected.

Part D.  Limit On Qualified Matching Contributions:

         Notwithstanding the Qualified Matching Contribution formula specified
         above, the Employer will not match a Contributing Participant's
         Elective Deferrals (and/or Nondeductible Employee Contribution, if
         applicable) in excess of ______________ or  15%  of such Contributing
                                                     ---
         Participant's Compensation.

<PAGE>

                                                                          Page 8
--------------------------------------------------------------------------------
               SECTION 10. EMPLOYER PROFIT SHARING CONTRIBUTIONS
                           Complete Parts A, B and C
--------------------------------------------------------------------------------

Part A.   Contribution Formula:

          For each Plan Year the Employer will contribute an Amount to be
          determined from year to year.

Part B.   Allocation Formula  (Choose one):

          Option 1:  [X] Pro Rata Formula. Employer Profit Sharing Contributions
                         shall be allocated to the Individual Accounts of
                         Qualifying Participants in the ratio that each
                         Qualifying Participant's Compensation for the Plan Year
                         bears to the total Compensation of all Qualifying
                         Participants for the Plan Year.

          Option 2:  [_] Integrated Formula. Employer Profit Sharing
                         Contributions shall be allocated as follows (Start with
                         Step 3 if this Plan is not a Top-Heavy Plan):

                         Step 1.   Employer Profit Sharing Contributions shall
                                   first be allocated pro rata to Qualifying
                                   Participants in the manner described in
                                   Section 10, Part B, Option 1. The percent so
                                   allocated shall not exceed 3% of each
                                   Qualifying Participant's Compensation.

                         Step 2.   Any Employer Profit Sharing Contributions
                                   remaining after the allocation in Step 1
                                   shall be allocated to each Qualifying
                                   Participant's Individual Account in the ratio
                                   that each Qualifying Participant's
                                   Compensation for the Plan Year in excess of
                                   the integration level bears to all Qualifying
                                   Participants' Compensation in excess of the
                                   integration level, but not in excess of 3%.

                         Step 3.   Any Employer Profit Sharing Contributions
                                   remaining after the allocation in Step 2
                                   shall be allocated to each Qualifying
                                   Participant's Individual Account in the ratio
                                   that the sum of each Qualifying Participant's
                                   total Compensation and Compensation in excess
                                   of the integration level bears to the sum of
                                   all Qualifying Participants' total
                                   Compensation and Compensation in excess of
                                   the integration level, but not in excess of
                                   the profit sharing maximum disparity rate as
                                   described in Section 3.01(B)(3) of the Plan.

                         Step 4.   Any Employer Profit Sharing Contributions
                                   remaining after the allocation in Step 3
                                   shall be allocated pro rata to Qualifying
                                   Participants in the manner described in
                                   Section 10, Part B, Option 1.

                         The integration level shall be  (Choose one):
                         Suboption (a):    [_]    The Taxable Wage Base.
                         Suboption (b):    [_]    _______________ (a dollar
                                                  amount less than the Taxable
                                                  Wage Base).
                         Suboption (c):    [_]    ________% (not more than 100%)
                                                  of the Taxable Wage Base.
                         NOTE: If no option is selected, Suboption (a) will be
                         deemed to be selected.

          NOTE: If no option is selected, Option 1 will be deemed to be
          selected.

Part C.   Qualifying Participants:

          A Participant will be a Qualifying Participant and thus entitled to
          share in the Employer Profit Sharing Contribution for any Plan Year
          only if the Participant is a Participant on at least one day of such
          Plan Year and satisfies the following additional conditions (Check one
          or more Options):

          Option 1: [X]  No Additional Conditions.

          Option 2: [_]  Hours of Service Requirement. The Participant completes
                         at least ________ Hours of Service during the Plan
                         Year. However, this condition will be waived for the
                         following reasons (Check at least one):

                         [_]  The Participant's Death.
                         [_]  The Participant's Termination of Employment after
                              having incurred a Disability.
                         [_]  The Participant's Termination of Employment after
                              having reached Normal Retirement Age.
                         [_]  This condition will not be waived.

          Option 3: [_]  Last Day Requirement. The Participant is an Employee of
                         the Employer on the last day of the Plan Year. However,
                         this condition will be waived for the following reasons
                         (Check at least one):

                         [_]  The Participant's Death.
                         [_]  The Participant's Termination of Employment after
                              having incurred a Disability.
                         [_]  The Participant's Termination of Employment after
                              having reached Normal Retirement Age.
                         [_]  This condition will not be waived.
          NOTE: If no option is selected, Option 1 will be deemed to be
          selected.
<PAGE>

                                                                          Page 9
--------------------------------------------------------------------------------
                           SECTION 11. COMPENSATION
                          Complete Parts A through E
--------------------------------------------------------------------------------

Part A.   Basic Definition:

          Compensation will mean all of each Participant's  (Choose one):
          Option 1: [X]  W-2 wages.
          Option 2: [_]  Section 3401(a) wages.
          Option 3: [_]  415 safe-harbor compensation.
          NOTE: If no option is selected, Option 1 will be deemed to be
          selected.

Part B.   Measuring Period for Compensation:

          Compensation shall be determined over the following applicable period
          (Choose one):
          Option 1: [X]  The Plan Year.
          Option 2: [_]  The calendar year ending with or within the Plan Year.
          NOTE: If no option is selected, Option 1 will be deemed to be
          selected.

Part C.   Inclusion of Elective Deferrals:

          Does Compensation include Employer Contributions made pursuant to a
          salary reduction agreement which are not includible in the gross
          income of the Employee under Sections 125, 402(e)(3), 402(h)(1)(B) and
          403(b) of the Code?
          [X] Yes   [_] No
          NOTE: If neither box is checked, "Yes" will be deemed to be selected.

Part D.   Pre-Entry Date Compensation:

          For the Plan Year in which an Employee enters the Plan, the Employee's
          Compensation which shall be taken into account for purposes of the
          Plan shall be (Choose one):
          Option 1: [_]  The Employee's Compensation only from the time the
                         Employee became a Participant in the Plan.
          Option 2: [X]  The Employee's Compensation for the whole of such Plan
                         Year.
          NOTE: If no option is selected, Option 1 will be deemed to be
          selected.

Part E.   Exclusions From Compensation:

          Compensation shall not include the following  (Check any that apply):
          [_] Bonuses    [_] Commissions
          [_] Overtime   [_] Other  (Specify)

          NOTE: No exclusions from Compensation are permitted if the integrated
          allocation formula in Section 10, Part B is selected.

--------------------------------------------------------------------------------
                     SECTION 12.  VESTING AND FORFEITURES
                          Complete Parts A through G
--------------------------------------------------------------------------------

Part A.   Vesting Schedule For Employer Profit Sharing Contributions. A
          Participant shall become Vested in his or her Individual Account
          derived from Profit Sharing Contributions made pursuant to Section 10
          of the Adoption Agreement as follows (Choose one):
<TABLE>
<CAPTION>
------------------------------------------------------------------------------------------------------------------------
   YEARS OF                                   VESTING PERCENTAGE
VESTING SERVICE       Option 1 [_]   Option 2 [_]   Option 3 [_]   Option 4 [_]   Option 5[X]   (Complete if Chosen)
------------------------------------------------------------------------------------------------------------------------
<S>                   <C>            <C>            <C>            <C>            <C>           <C>
       1                    0%             0%           100%             0%             0%
       2                    0%            20%           100%             0%            25%
       3                    0%            40%           100%            20%            50%      (not less than 20%)
       4                    0%            60%           100%            40%            75%      (not less than 40%)
       5                  100%            80%           100%            60%           100%      (not less than 60%)
       6                  100%           100%           100%            80%           100%      (not less than 80%)
       7                  100%           100%           100%           100%           100%      (not less than 100%)
</TABLE>

NOTE:  If no option is selected, Option 3 will be deemed to be selected.
<PAGE>

                                                                         Page 10

Part B.   Vesting Schedule For Matching Contributions. A Participant shall
          become Vested in his or her Individual Account derived from Matching
          Contributions made pursuant to Section 7 of the Adoption Agreement as
          follows (Choose one):

<TABLE>
<CAPTION>
------------------------------------------------------------------------------------------------------------------------
   YEARS OF                                   VESTING PERCENTAGE
VESTING SERVICE       Option 1 [_]   Option 2 [_]   Option 3 [_]   Option 4 [_]   Option 5[X]   (Complete if Chosen)
------------------------------------------------------------------------------------------------------------------------
<S>                   <C>            <C>            <C>            <C>            <C>           <C>
        1                  0%              0%           100%             0%            0%
        2                  0%             20%           100%             0%           25%
        3                  0%             40%           100%            20%           50%       (not less than 20%)
        4                  0%             60%           100%            40%           75%       (not less than 40%)
        5                100%             80%           100%            60%          100%       (not less than 60%)
        6                100%            100%           100%            80%          100%       (not less than 80%)
        7                100%            100%           100%           100%          100%       (not less than 100%)
</TABLE>

NOTE:  If no option is selected, Option 3 will be deemed to be selected

Part C.   Hours Required For Vesting Purposes:
          1.   __________ Hours of Service (no more than 1,000) shall be
               required to constitute a Year of Vesting Service.
          2.   __________ Hours of Service (no more than 500 but less than the
               number specified in Section 12, Part C, Item 1, above) must be
               exceeded to avoid a Break in Vesting Service.
          3.   For purposes of determining Years of Vesting Service, Employees
               shall be given credit for Hours of Service with the following
               predecessor employer(s): (Complete if applicable)

Part D.   Exclusion of Certain Years of Vesting Service: All of an Employee's
          Years of Vesting Service with the Employer are counted to determine
          the vesting percentage in the Participant's Individual Account except
          (Check any that apply):

          [_]  Years of Vesting Service before the Employee reaches age 18.

          [X]  Years of Vesting Service before the Employer maintained this Plan
               or a predecessor plan.

Part E.   Allocation of Forfeitures of Employer Profit Sharing Contributions:
          Forfeitures of Employer Profit Sharing Contributions shall be  (Choose
          one):
          Option 1: [_] Allocated to the Individual Accounts of the Participants
                        specified below in the manner as described in Section
                        10, Part B (for Employer Profit Sharing Contributions)
                        The Participants entitled to receive allocations of such
                        Forfeitures shall be (Choose one):

                        Suboption (a): [_] Only Qualifying Participants.

                        Suboption (b): [_] All Participants.

          Option 2: [X] Applied to reduce Employer Profit Sharing Contributions
                        (Choose one):

                        Suboption (a): [_] For the Plan Year for which the
                        Forfeiture arises.

                        Suboption (b): [X] For any Plan Year subsequent to the
                        Plan Year for which the Forfeiture arises.

          Option 3: [_] Applied first to the payment of the Plan's
                        administrative expenses and any excess applied to reduce
                        Employer Profit Sharing Contributions (Choose one):

                        Suboption (a): [_] For the Plan Year for which the
                        Forfeiture arises.

                        Suboption (b): [_] For any Plan Year subsequent to the
                        Plan Year for which the Forfeitures arises.

          NOTE: If no option is selected, Option 1 and Suboption (a) will be
                deemed to be selected.
<PAGE>

                                                                         Page 11

Part F.   Allocation of Forfeitures of Matching Contributions:
          Forfeitures of Matching Contributions shall be  (Choose one):

          Option 1: [_]  Allocated, after all other Forfeitures under the Plan,
                         to each Participant's Individual Account in the ratio
                         which each Participant's Compensation for the Plan Year
                         bears to the total Compensation of all Participants for
                         such Plan Year.

                         The Participants entitled to receive allocations of
                         such Forfeitures shall be (Choose one):

                         Suboption (a): [_] Only Qualifying Contributing
                         Participants.

                         Suboption (b): [_] Only Qualifying Participants.

                         Suboption (c): [_] All Participants.

          Option 2: [X]  Applied to reduce Matching Contributions (Choose one):

                         Suboption (a): For the Plan Year for which the
                         Forfeiture arises.

                         Suboption (b): [X] For any Plan Year subsequent to the
                         Plan Year for which the Forfeiture arises.

          Option 3: [_]  Applied first to the payment of the Plan's
                         administrative expenses and any excess applied to
                         reduce Matching Contributions (Choose one):

                         Suboption (a): [_] For the Plan Year for which the
                         Forfeiture arises.

                         Suboption (b): [_] For any Plan Year subsequent to the
                         Plan Year for which the Forfeitures arises.

          NOTE: If no option is selected, Option 1 and Suboption (a) will be
                deemed to be selected.

Part G.   Allocation of Forfeitures of Excess Aggregate Contributions:
          Forfeitures of Excess Aggregate Contributions shall be  (Choose one):

          Option 1: [_]  Allocated, after all other Forfeitures under the Plan,
                         to each Contributing Participant's Matching
                         Contribution account in the ratio which each
                         Contributing Participant's Compensation for the Plan
                         Year bears to the total Compensation of all
                         Contributing Participants for such Plan Year. Such
                         Forfeitures will not be allocated to the account of any
                         Highly Compensated Employee.

          Option 2: [X]  Applied to reduce Matching Contributions (Choose one):

                         Suboption (a): [_] For the Plan Year for which the
                         Forfeiture arises.

                         Suboption (b): [X] For any Plan Year subsequent to the
                         Plan Year for which the Forfeiture arises.

          Option 3: [_]  Applied first to the payment of the Plan's
                         administrative expenses and any excess applied to
                         reduce Matching Contributions (Choose one):

                         Suboption (a): [_] For the Plan Year for which the
                         Forfeiture arises.

                         Suboption (b): [_] For any Plan Year subsequent to the
                         Plan Year for which the Forfeitures arises.

          NOTE: If no option is selected, Option 2 and Suboption (a) will be
                deemed to be selected.

--------------------------------------------------------------------------------
          SECTION 13.  NORMAL RETIREMENT AGE AND EARLY RETIREMENT AGE
--------------------------------------------------------------------------------

Part A.   The Normal Retirement Age under the Plan shall be  (Check and complete
          one option):

          Option 1: [X] Age 65.

          Option 2: [_] Age ________ (not to exceed 65).

          Option 3: [_] The later of age ________ (not to exceed 65) or the
                    ________ (not to exceed 5th) anniversary of the first day of
                    the first Plan Year in which the Participant commenced
                    participation in the Plan.

          NOTE: If no option is selected, Option 1 will be deemed to be
                selected.
<PAGE>

                                                                         Page 12

Part B.   Early Retirement Age  (Choose one option):

          Option 1: [X] An Early Retirement Age is not applicable under the
                        Plan.
          Option 2: [_] Age ________ (not less than 55 or more than 65).
          Option 3: [_] A Participant satisfies the Plan's Early Retirement Age
                        conditions by attaining age ________ (not less than 55)
                        and completing ________ Years of Vesting Service.

          NOTE: If no option is selected, Option 1 will be deemed to be
                selected.

--------------------------------------------------------------------------------
                          SECTION 14.  DISTRIBUTIONS
--------------------------------------------------------------------------------

Distributable Events. Answer each of the following items.

A. Termination of Employment Before Normal Retirement Age. May a
   Participant who has not reached Normal Retirement Age request a
   distribution from the Plan?

   [X] Yes       [_] No

B. Disability. May a Participant who has incurred a Disability request
   a distribution from the Plan?

   [X] Yes       [_] No

C. Attainment of Normal Retirement Age. May a Participant who has
   attained Normal Retirement Age but has not incurred a Termination
   of Employment request a distribution from the Plan?

   [X] Yes       [_] No

D. Attainment of Age 59 1/2. Will Participants who have attained age
   59 1/2 be permitted to withdraw Elective Deferrals while still
   employed by the Employer?

   [X] Yes       [_] No

E. Hardship Withdrawals of Elective Deferrals. Will Participants be
   permitted to withdraw Elective Deferrals on account of hardship
   pursuant to Section 11.503 of the Plan?

   [X] Yes       [_] No

F. In-Service Withdrawals. Will Participants be permitted to request a
   distribution during service pursuant to Section 6.01(A)(3) of the
   Plan?

   [X] Yes       [_] No

G. Hardship Withdrawals. Will Participants be permitted to make
   hardship withdrawals pursuant to Section 6.01(A)(4) of the Plan?

   [_] Yes       [X] No

H. Withdrawals of Rollover or Transfer Contributions. Will Employees
   be permitted to withdraw their Rollover or Transfer Contributions
   at any time?

   [X] Yes       [_] No

NOTE: If a box is not checked for an item, "Yes" will be deemed to be selected
for that item. Section 411(d)(6) of the Code prohibits the elimination of
protected benefits. In general, protected benefits include the forms and timing
of payout options. If the Plan is being adopted to amend and replace a Prior
Plan that permitted a distribution option described above, you must answer "Yes"
to that item.

--------------------------------------------------------------------------------
                    SECTION 15.  JOINT AND SURVIVOR ANNUITY
--------------------------------------------------------------------------------

Part A.   Retirement Equity Act Safe Harbor:

          Will the safe harbor provisions of Section 6.05(F) of the Plan apply?
          (Choose only one option)

          Option 1: [X] Yes.

          Option 2: [_] No.
<PAGE>

                                                                         Page 13

          NOTE: You must select "No" if you are adopting this Plan as an
          amendment and restatement of a Prior Plan that was subject to the
          joint and survivor annuity requirements.

Part B.   Survivor Annuity Percentage:  (Complete only if your answer in Section
          15, Part A is "No.")

          The survivor annuity portion of the Joint and Survivor Annuity shall
          be a percentage equal to ________ % (at least 50% but no more than
          100%) of the amount paid to the Participant prior to his or her death.
<PAGE>

                                                                         Page 14

--------------------------------------------------------------------------------
                          SECTION 16.  OTHER OPTIONS

   Answer "Yes" or "No" to each of the following questions by checking the
                               appropriate box.
 If a box is not checked for a question, the answer will be deemed to be "No."
--------------------------------------------------------------------------------
A. Loans: Will loans to Participants pursuant to Section 6.08 of the
   Plan be permitted?

   [X] Yes     [_]No

B. Insurance: Will the Plan allow for the investment in insurance
   policies pursuant to Section 5.13 of the Plan?

   [_] Yes    [X] No

C. Employer Securities: Will the Plan allow for the investment in
   qualifying Employer securities or qualifying Employer real
   property?

   [_] Yes    [X] No

D. Rollover Contributions: Will Employees be permitted to make
   rollover contributions to the Plan pursuant to Section 3.03 of the
   Plan?

   [X] Yes    [_] No

   [_] Yes, but only after becoming a participant

E. Transfer Contributions: Will Employees be permitted to make
   transfer contributions to the Plan pursuant to Section 3.04 of the
   Plan?

   [X] Yes    [_] No

   [_] Yes, but only after becoming a participant

F. Nondeductible Employee Contributions: Will Employees be permitted
   to make Nondeductible Employee Contributions pursuant to Section
   11.305 of the Plan?

   [_] Yes    [X] No
   Check here if such contributions will be mandatory. [_]

G. Will Participants be permitted to direct the investment of their
   Plan assets pursuant to Section 5.14 of the Plan?

   [X] Yes    [_] No

--------------------------------------------------------------------------------
                     SECTION 17. LIMITATION ON ALLOCATIONS
                              More Than One Plan
--------------------------------------------------------------------------------
If you maintain or ever maintained another qualified plan in which any
Participant in this Plan is (or was) a Participant or could become a
Participant, you must complete this section. You must also complete this section
if you maintain a welfare benefit fund, as defined in Section 419(e) of the
Code, or an individual medical account, as defined in Section 415(l)(2) of the
Code, under which amounts are treated as annual additions with respect to any
Participant in this Plan.

Part A. Individually Designed Defined Contribution Plan:

        If the Participant is covered under another qualified defined
        contribution plan maintained by the Employer, other than a master or
        prototype plan:

        1. [_] The provisions of Section 3.05(B)(1) through 3.05(B)(6) of the
               Plan will apply as if the other plan were a master or prototype
               plan.

        2. [_] Other method. (Provide the method under which the plans will
               limit total annual additions to the maximum permissible amount,
               and will properly reduce any excess amounts, in a manner that
               precludes Employer discretion.)

Part B. Defined Benefit Plan:

        If the Participant is or has ever been a participant in a defined
        benefit plan maintained by the Employer, the Employer will provide below
        the language which will satisfy the 1.0 limitation of Section 415(e) of
        the Code.

        1. [_] If the projected annual addition to this Plan to the account of a
               Participant for any limitation year would cause the 1.0
               limitation of Section 415(e) of the Code to be exceeded, the
               annual benefit of the defined benefit plan for such limitation
               year shall be reduced so that the 1.0 limitation shall be
               satisfied.
<PAGE>

                                                                         Page 15

              If it is not possible to reduce the annual benefit of the defined
              benefit plan and the projected annual addition to this Plan to the
              account of a Participant for a limitation year would cause the 1.0
              limitation to be exceeded, the Employer shall reduce the Employer
              Contribution which is to be allocated to this Plan on behalf of
              such Participant so that the 1.0 limitation will be satisfied.
              (The provisions of Section 415(e) of the Code are incorporated
              herein by reference under the authority of Section 1106(h) of the
              Tax Reform Act of 1986.)

       2. [_] Other method. (Provide language describing another method. Such
              language must preclude Employer discretion.)
<PAGE>
                                                                         Page 16
--------------------------------------------------------------------------------
                        SECTION 18.  TOP-HEAVY MINIMUM
                            Complete Parts A and B
--------------------------------------------------------------------------------

Part A.   Minimum Allocation or Benefit:

          For any Plan Year with respect to which this Plan is a Top-Heavy Plan,
          any minimum allocation required pursuant to Section 3.01(E) of the
          Plan shall be made (Choose one):

          Option 1: [X]  To this Plan.
          Option 2: [_]  To the following other plan maintained by the Employer
                         (Specify name and plan number of plan)

          Option 3: [_]  In accordance with the method described on an
                         attachment to this Adoption Agreement. (Attach language
                         describing the method that will be used to satisfy
                         Section 416 of the Code. Such method must preclude
                         Employer discretion.)

          NOTE: If no option is selected, Option 1 will be deemed to be
                selected.

Part B.   Top-Heavy Vesting Schedule:

          Pursuant to Section 6.01(C) of the Plan, the vesting schedule that
          will apply when this Plan is a Top-Heavy Plan (unless the Plan's
          regular vesting schedule provides for more rapid vesting) shall be
          (Choose one):
          Option 1: [_]  6 Year Graded.
          Option 2: [_]  3 Year Cliff.
          NOTE: If no option is selected, Option 1 will be deemed to be
                selected.

--------------------------------------------------------------------------------
                        SECTION 19.  PROTOTYPE SPONSOR
--------------------------------------------------------------------------------

Name of Prototype Sponsor   Travelers Insurance Company
                            ---------------------------

Address  One Tower Square, Hartford, CT 06183
         ------------------------------------

Telephone Number   888-822-4710
                   ------------

Permissible Investments
The assets of the Plan shall be invested only in those investments described
below  (To be completed by the Prototype Sponsor):
     Assorted mutual funds, brokerage accounts and related investments
     -----------------------------------------------------------------

--------------------------------------------------------------------------------
                       SECTION 20.  TRUSTEE OR CUSTODIAN
--------------------------------------------------------------------------------

Option A: [X]  Financial Organization as Trustee or Custodian

/s/ G Defazio
G. DEFAZIO
          Check One:    [_]  Custodian,   [X]Trustee without full trust powers,
or    [_]  Trustee with full trust powers

Financial Organization   Smith Barney Corporate Trust Company
                         ------------------------------------

Signature

Type Name

Collective or Commingled Funds
List any collective or commingled funds maintained by the financial organization
Trustee in which assets of the Plan may be invested:
(Complete if applicable)    Collective trust funds of Smith Barney and The
                            ----------------------------------------------
Travelers.
----------

Option B:   [_]   Individual Trustee(s)

Signature                                 Signature
<PAGE>
                                                                         Page 17

Type Name                                 Type Name

Signature                                 Signature

Type Name                                 Type Name
<PAGE>
                                                                         Page 18

--------------------------------------------------------------------------------
                             SECTION 21.  RELIANCE
--------------------------------------------------------------------------------

The Employer may not rely on an opinion letter issued by the National Office of
the Internal Revenue Service as evidence that the Plan is qualified under
Section 401 of the Internal Revenue Code.  In order to obtain reliance with
respect to plan qualification, the Employer must apply to the appropriate Key
District office for a determination letter.

This Adoption Agreement may be used only in conjunction with Basic Plan Document
No. 04.

--------------------------------------------------------------------------------
                        SECTION 22.  EMPLOYER SIGNATURE
                    Important:  Please read before signing
--------------------------------------------------------------------------------

I am an authorized representative of the Employer named above and I state the
following:

1.   I acknowledge that I have relied upon my own advisors regarding the
     completion of this Adoption Agreement and the legal tax implications of
     adopting this Plan.

2.   I understand that my failure to properly complete this Adoption Agreement
     may result in disqualification of the Plan.

3.   I understand that the Prototype Sponsor will inform me of any amendments
     made to the Plan and will notify me should it discontinue or abandon the
     Plan.

4.   I have received a copy of this Adoption Agreement and the corresponding
     Basic Plan Document.

Signature for Employer                   Date Signed

Type Name                                Title
<PAGE>

                                                                          Page19
                               NABI - ROCKVILLE

                          SAVINGS AND RETIREMENT PLAN

                                  Addendum  I

Section 7, Part A, Option 1
---------------------------

Notwithstanding anything to the contrary contained in the Basic Plan Document or
the Adoption Agreement, Matching Contributions shall be made only on behalf of
non highly compensated participants.

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00010-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00010-of-00352.parquet"}]]