Document:

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                                                                     EXHIBIT 4.1

                            BASIC PLAN DOCUMENT 04
                               TABLE OF CONTENTS

<TABLE>
SECTION ONE: DEFINITIONS
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  1.01  Adoption Agreement...................................................................  1
  1.02  Basic Plan Document..................................................................  1
  1.03  Beneficiary..........................................................................  1
  1.04  Break in Eligibility Service.........................................................  1
  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>
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<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>
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<TABLE>
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  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>
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<TABLE>
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 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>
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QUALIFIED RETIREMENT PLAN AND TRUST
Defined Contribution Basic Plan Document 04

SECTION ONE  DEFINITIONS
               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 DOCUMENT
           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  COMPENSATION
           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-harbor 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

<PAGE>
              after January 1, 1989. the annual Compensation limit in effect for
              determination periods beginning before that date is $200,000. In
              addition, in determining allocations in Plan Years beginning on or
              after January 1, 1994 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
<PAGE>

      B. Each hour for which an Employee is paid, or entitled to payment, by the
         Employer on account of a period of time during which no duties are
         performed (irrespective of whether the employment relationship has
         terminated) due to vacation, holiday, illness, incapacity (including
         disability), layoff, jury duty, military duty or leave of absence. No
         more than 501 Hours of Service will be credited under this paragraph
         for any single continuous period (whether or not such period occurs in
         a single computation period). Hours under this paragraph 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.
<PAGE>

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

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
<PAGE>

      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 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
<PAGE>

      earmarked for him or her and those assets subject to the Participant's
      individual direction pursuant to Section 5.14.

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
<PAGE>

      Employee's Employment Commencement Date and each successive 12 month
      period commencing on the anniversaries thereof.

      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

      (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

      2.01  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 replacement 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
<PAGE>

                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.

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.
<PAGE>

      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

      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.
<PAGE>

      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 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 CONTRIIBUTIONS

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 m 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
<PAGE>

      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
      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
<PAGE>

         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.

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).
<PAGE>

     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 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
<PAGE>

            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. lf 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 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 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

<PAGE>

     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.

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(l)(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:

          I.   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.
<PAGE>

          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, 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
<PAGE>

          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.

     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:
<PAGE>

          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 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
<PAGE>

          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 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.
<PAGE>

 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-

     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
<PAGE>

                    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

          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:

               I.   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)'.
<PAGE>

                    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.

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
<PAGE>

     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.

          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:

               I.   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;
<PAGE>

               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 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.
<PAGE>

     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 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;
<PAGE>

          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

          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
     eligibility, mailing addresses shall be entitled to act on such
     administration of the Plan and other such data as may be information as is
     supplied them including, but not limited to, required. The Trustee (or and
     shall have no duty or changes in a Participant's status, Custodian) and
     Plan responsibility to further verify Administrator or question such
     information.

5.08 LIABILITY FOR WITHHOLDING ON DISTRIBUTIONS

<PAGE>

     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
     (or 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 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
<PAGE>

     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 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).
<PAGE>

          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

     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 m6dental
               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.
<PAGE>

     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

          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
               I.   Entitlement to Distribution - The Vested portion of a
                    Participant's Individual
<PAGE>

                    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 Participant'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 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:
<PAGE>

          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.

               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.
<PAGE>

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.

          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:

<TABLE>
<CAPTION>
          6 YEAR GRADED                 3 YEAR CLIFF

    Years of       Vested          Years of         Vested
Vesting Service   Percentage    Vesting Service   Percentage
<S>               <C>           <C>               <C>
     1                 0               1                0
     2                 20              2                0
     3                 40              3              100
     4                 60
     5                 80
     6                100
</TABLE>
<PAGE>

     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:

     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
<PAGE>

          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 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,
<PAGE>

               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 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 DISTRIBUTION UPON THE DEATH OF A PARTICIPANT

<PAGE>

     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 satisfaction 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.

     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.
<PAGE>

     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.

     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 Participant's death. If a Participant separates from service
         prior to the first day of the Plan Year in which age 35 is attained,
         with respect to the account balance as of the date of separation, the
         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.
<PAGE>

          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 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.
<PAGE>

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 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 alr2ined, 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
<PAGE>

     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)
          (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.
<PAGE>

     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.

                    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)

                         I.   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 DISTRIBUTION REQUIREMENTS

     A.   General Rules
<PAGE>

          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):

          I.   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.

     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
<PAGE>

               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

     I.   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
          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.
<PAGE>

     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 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
<PAGE>

          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 -

               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

               I.   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.
<PAGE>

               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 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 40 1 (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

<PAGE>

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 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.

<PAGE>

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 this 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.

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;

<PAGE>

                  b. any distribution to the extent such distribution is
                  required under Section 40 1 (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.

               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 PARTICIPANTS 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 PROCEDURE

     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

<PAGE>

          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.

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

<PAGE>

              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 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

<PAGE>

              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 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

<PAGE>

          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 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.

<PAGE>

     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

          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

<PAGE>

            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.

     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 UNDERTAKING 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.

<PAGE>

10.07  AGREEMENT 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:

       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

                                       65
<PAGE>

               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 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

                                       66
<PAGE>

               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
       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.

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<PAGE>

     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.

             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 DEFERRAL 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

                                       68
<PAGE>

             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 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.

                                       69
<PAGE>

     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 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.

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<PAGE>

     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

             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 MATCHING 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

                                       71
<PAGE>

                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
             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
             nondiscriminatory 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

                                       72
<PAGE>

             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

             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

                                       73
<PAGE>

             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  NONDISCRIMINATION1SCRIMINATION TESTING

     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
                   who 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

                                       74
<PAGE>

                   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
                   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.

                                       75
<PAGE>

11.402    LIMITS ON NONDEDUCTIBLE 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.

          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
<PAGE>

                    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 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.
<PAGE>

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 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
<PAGE>

                    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

                    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
<PAGE>

               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 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.
<PAGE>

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 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).
<PAGE>

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).

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).
<PAGE>

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 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     5800 Park of Commerce Blvd NW
            ------------------------------

City     Boca Raton          State     FL               Zip          33487
         ----------                    --                            -----

Telephone  561-989-5800  Employer's Federal Tax Identification Number 59-1212264
           ------------                                               ----------

<TABLE>
<S>                                 <C>                      <C>              <C>                <C>
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     2830
                  ----
Name of Plan     NABI Savings & Retirement Plan
                 ------------------------------

Name of Trust  (if different from Plan name)

Plan Sequence Number  001  (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>
Trust Identification Number (if applicable) 43-1661502                   Account Number  (Optional)      60222
                                            ----------                                                   -----
</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   01-01-1985.
                                                 ----------
                        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 1 (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 1 (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  21   (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  21   (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?
         [_] Yes [X] 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)   Employees 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.    1000   Hours of Service (no more than 1,000) shall be required
               ----
            to constitute a Year of Eligibility Service.

         2.    500    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: [_] 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: [_] 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: [X] 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):

                       [X] The Contributing Participant's Death.

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

                       [X] 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: [_]  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: [X]  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):

                        [X] The Participant's Death.
                        [X] The Participant's Termination of Employment after
                            having incurred a Disability.
                        [X] 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                                             VESTED PERCENTAGE
    VESTING SERVICE       Option 1 [_]  Option 2 [_]  Option 3 [X]  Option 4 [_]   Option 5 [_]  (Complete if Chosen)
---------------------------------------------------------------------------------------------------------------------
<S>                       <C>           <C>           <C>           <C>            <C>           <C>
           1                     0%           0%          100%           0%          ________ %
           2                     0%          20%          100%           0%          ________ %
           3                     0%          40%          100%          20%          ________ %    (not less than 20%)
           4                     0%          60%          100%          40%          ________ %    (not less than 40%)
           5                   100%          80%          100%          60%          ________ %    (not less than 60%)
           6                   100%         100%          100%          80%          ________ %    (not less than 80%)
           7                   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                                 VESTED PERCENTAGE
    VESTING SERVICE       Option 1 [_]  Option 2 [_]  Option 3 [X]  Option 4 [_]   Option 5 [_]  (Complete if Chosen)
--------------------------------------------------------------------------------------------------------------------
<S>                       <C>           <C>           <C>           <C>            <C>           <C>
           1                     0%           0%          100%            0%         ________ %
           2                     0%          20%          100%            0%         ________ %
           3                     0%          40%          100%           20%         ________ %    (not less than 20%)
           4                     0%          60%          100%           40%         ________ %    (not less than 40%)
           5                   100%          80%          100%           60%         ________ %    (not less than 60%)
           6                   100%         100%          100%           80%         ________ %    (not less than 80%)
           7                   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.
          [_]  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: [_]  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 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: [_]  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 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: [_] 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 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: [_] 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

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"}]]