Document:

EXHIBIT 10(a)
                                                                   -------------

                 AMENDED AND RESTATED ARTICLES OF INCORPORATION

                                       OF

                          COLUMBIA BANKING SYSTEM, INC.

The undersigned, being the Secretary of Columbia Banking System, Inc., executes
in duplicate the following Amended and Restated Articles of Incorporation for
the corporation.

                                    ARTICLE 1

      SECTION 1.1 The name of the corporation shall be COLUMBIA BANKING SYSTEM,
INC.

                                    ARTICLE 2

      SECTION 2.1 The corporation's period of duration shall be perpetual.

                                    ARTICLE 3

      SECTION 3.1 The purpose for which the corporation is organized is the
transaction of any and all lawful business for which corporations may be
incorporated under the Washington Business Corporation Act.

                                    ARTICLE 4

      SECTION 4.1 The aggregate number of shares which the corporation shall
have authority to issue is 57,172,500 common shares with no par value
(hereinafter referred to as "the common stock") and 2,000,000 preferred shares
with no par value (hereinafter referred to as "the preferred stock"). The
preferred stock is senior to the common stock, and the common stock is subject
to the rights and preferences of the preferred stock as provided in the
following section.

      SECTION 4.2 The board of directors is hereby vested with authority to
divide any or all of the preferred stock into one or more series and, within the
limitations set forth in the Washington Business Corporation Act (as amended
from time to time), to fix and determine or to amend the relative rights and
preferences of the shares of any series so established.

                                    ARTICLE 5

      SECTION 5.1 No shareholder shall have the preemptive right to acquire
unissued shares of the corporation.

                                    ARTICLE 6

      SECTION 6.1 Each shareholder entitled to vote at any election for
directors shall have the right to vote, in person or by proxy, the number of
shares owned by him for as many persons as there are directors to be elected and
for whose election he has a right to vote, and no shareholder shall be entitled
to cumulate his votes.

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                                    ARTICLE 7

      SECTION 7.1 The corporation reserves the right to amend, alter, change or
repeal any provision of its Articles of Incorporation to the extent permitted by
the laws of the State of Washington. All rights of shareholders are granted
subject to this reservation.

                                    ARTICLE 8

      SECTION 8.1 The address of the initial registered office of the
corporation is 1301 Fifth Avenue, Suite 3400, Seattle, Washington 98101. The
name of its initial registered agent at that address is J. James Gallagher.

                                    ARTICLE 9

      SECTION 9.1 The corporation may enter into a contract and otherwise
transact business as vendor, purchaser, or otherwise, with its directors,
officers and shareholders, and with corporations, associations, firms and
entities in which they are or may become interested as directors, officers,
shareholders, members or otherwise, as freely as though such adverse interest
did not exist, even though the vote, action or presence of such director,
officer or shareholder may be necessary to obligate the corporation upon such
contract or transaction; and in the absence of fraud, no such contract or
transaction shall be avoided and no such director, officer or shareholder shall
be held liable to account to the corporation, by reason of such adverse interest
or any fiduciary relationship to the corporation arising out of such office or
stock ownership, for any profit or benefit realized by him through any such
contract or transaction; provided that the nature of the interest of such
director, officer or shareholder, though not necessarily the details or extent
thereof, be disclosed or known to the board of directors or shareholders of the
corporation, at the meeting thereof at which such contract or transaction is
authorized or confirmed. A general notice that a director, officer or
shareholder of the corporation is interested in any corporation, association,
firm or entity shall be sufficient disclosure as to such director, officer or
shareholder with respect to all contracts and transactions with that
corporation, association, firm or entity.

                                   ARTICLE 10

      SECTION 10.1 Nominations for election to the board of directors may be
made by the board of directors or by any stockholder of any outstanding class of
stock of the corporation entitled to vote for the election of directors.
Nominations, other than those made by the board of directors, shall be made in
writing and shall be delivered or mailed, U.S. mail, postage prepaid, to the
Chairman of the corporation not less than fourteen (14) days nor more than fifty
(50) days prior to any meeting of shareholders called for the election of
directors; provided, however, that if less than twenty-one days' notice of the
meeting is given to shareholders, such nomination shall be delivered or mailed,
U.S. mail, postage prepaid, to the Chairman of the corporation not later than
the close of business on the seventh day following the day on which the notice
of meeting was mailed. Such notification shall contain the following information
to the extent known to the notifying shareholder:

         (a)      The name and address of each proposed nominee;

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         (b) The principal occupation of each proposed nominee;
         (c) The total number of shares of stock of the corporation that will be
             voted for each proposed nominee;
         (d) The name and address of the notifying shareholder; and
         (e) The number of shares of common stock of the corporation owned by
             the notifying shareholder.

Nominations not made in accordance herewith may, in his discretion, be
disregarded by the Chairman of the meeting, and upon his instructions, the vote
teller may disregard all votes cast for such nominee.

                                   ARTICLE 11

      SECTION 11.1 In addition to the requirements of any applicable statute,
and notwithstanding any other provisions of any other articles of these Articles
of Incorporation, the affirmative vote of not less than 66 2/3% of the total
shares attributable to persons other than a Control Person (as defined below),
considered for the purposes of this Article 11 as one class, which are entitled
to be voted in an election of directors shall be required for the approval of
any Business Combination (as defined below) between the corporation and any
Control Person.

      SECTION 11.2 The approval requirements of Section 11.1 shall not apply if
either:

(a)      The Business Combination is approved by at least a majority of
Continuing Directors (as defined below) of the corporation; or

(b)      All the following conditions are satisfied:

                  (i) The cash or fair market value of the property, securities
or other consideration to be received per share in the Business Combination by
holders of the common stock of the corporation is not less than the higher of:
(A) the highest price per share (including brokerage commissions, soliciting
dealers, fees and dealer-management compensation) paid by such Control Person in
acquiring any of its holdings of the corporation's common stock; (B) the highest
per share market price of the common stock during the three-month period
immediately preceding the date of the proxy statement described in (iii) below;
or (C) the per share value of the common stock at the end of the fiscal quarter
immediately prior to the Business Combination, as determined by an appraisal
prepared by persons, selected by the Continuing Directors, who are independent
of the corporation and the Control Person, and who are experienced and expert in
the area of corporate appraisal.

                  (ii) After becoming a Control Person and prior to the
consummation of such Business Combination (A) such Control Person shall not have
acquired any newly issued shares of capital stock, directly or indirectly, from
the corporation (except upon conversion of convertible securities acquired by it
prior to becoming a Control Person or upon compliance with the provisions of
this Article 11 or as a result of a pro rata stock dividend or stock split), and
(B) such Control Person shall not have received the benefit, directly or
indirectly (except proportionately as a stockholder), of any loans, advances,
guarantees, pledges or other financial assistance or tax credits provided by the
corporation, or made any major changes in the corporation's business or equity
capital structure; and

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                  (iii) A proxy statement responsive to the requirements of the
Securities Exchange Act of 1934, whether or not the corporation is then subject
to such requirements, shall be mailed to the public stockholders of the
corporation for the purpose of soliciting stockholder approval of such Business
Combination.

      SECTION 11.3  For the purpose of this Article 11
      ------------

      (a)  The term "Business Combination" shall mean (i) any merger or
consolidation of the corporation with or into a Control Person, (ii) any sale,
lease, exchange, transfer or other disposition, including without limitation a
mortgage or any other security device, of all or any Substantial Part (as
defined below) of the assets of the corporation (including without limitation
any voting securities of a subsidiary) or of a subsidiary, to a Control Person,
(iii) any merger or consolidation of a Control Person with or into the
corporation or a subsidiary of the corporation, (iv) any sale, lease, exchange,
transfer or other disposition of all or any Substantial Part of the assets of a
Control Person to the corporation or a subsidiary of the corporation, (v) the
issuance of any securities of the corporation or a subsidiary of the corporation
to a Control Person, (vi) the acquisition by the corporation or a subsidiary of
the corporation of any securities of a Control Person, (vii) any
reclassification of common stock of the corporation, or any recapitalization
involving common stock of the corporation, consummated within five years after a
Control Person becomes a Control Person, or (viii) any agreement, contract or
other arrangement providing for any of the transactions described in this
definition of Business Combination;

      (b)  The term "Continuing Director" shall mean (i) a director who was a
member of the board of directors of the corporation immediately prior to the
time that a Control Person became the beneficial owner (as this term is defined
in Rule 13d-3 of the General Rules and Regulations under the Securities Exchange
Act of 1934 on the date on which this amendment becomes effective) of 10% or
more of the outstanding shares of common stock of the corporation or (ii) a
person so designated before initially becoming a director by a majority of the
then Continuing Directors.

      (c)  The term "Control Person" shall mean and include any individual,
corporation, partnership or other person or entity which, together with their
Affiliates and Associates (as those terms are defined on the date on which this
amendment becomes effective in Rule 12b-2 of the General Rules and Regulations
under the Securities Exchange Act of 1934) is the beneficial owner in the
aggregate of 20% or more of the outstanding shares of common stock of the
corporation, and any Affiliate or Associate of any such individual, corporation,
partnership or other person or entity;

      (d)  The term "Substantial Part" shall mean more than 10% of the total
assets of the corporation in question, as of the end of its most recent fiscal
year prior to the time the determination is being made;

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      (e)  Without limitation, any shares of common stock of the corporation
which any Control Person has the right to acquire at any time pursuant to any
agreement, or upon exercise of conversion rights, warrants or options, or
otherwise, shall be deemed outstanding and beneficially owned by such Control
Person for purposes of this Article 11; and

      (f)  For the purposes of Section 11.2(b)(i) of this Article 11, the phrase
"other consideration to be received" shall include, without limitation, common
stock of the corporation retained by its existing public stockholders in the
event of a Business Combination with such Control Person in which the
corporation is the surviving corporation.

      SECTION 11.4 For the purposes of this Article 11, a majority of the
Continuing Directors shall have the power and duty to determine on the basis of
information known to them (a) whether a proposed transaction is subject to the
provisions of this Article 11, (b) the amount of shares of the corporation
Beneficially Owned by any person, (c) whether a person is an Affiliate or
Associate of another, and (d) such other matters as to which a determination may
be required by the provisions of this Article 11.

      SECTION 11.5 The provisions set forth in this Article 11 may not be
repealed or amended in any respect or in any manner including any merger or
consolidation of the corporation with any other corporation unless the surviving
corporation's Articles of Incorporation contain an article to the same effect as
this Article 11, except by the affirmative vote of the holders of not less than
66 2/3% of the outstanding shares of common stock of the corporation, subject to
the provisions of any series of preferred stock which may at the time be
outstanding; provided, however, that if there is a Control Person such action
must be approved by not less than 66 2/3% of the total shares entitled to be
voted in an election of directors attributable to shares owned by person other
than the Control Persons.

                                   ARTICLE 12

      SECTION 12.1 The board of directors of the corporation, when evaluating
any offer of another party to (a) make a tender or exchange offer for any equity
security of the corporation, (b) merge or consolidate the corporation with
another corporation, or (c) purchase or otherwise acquire all or substantially
all of the properties and assets of the corporation, shall, in connection with
the exercise of its judgment in determining what is in the best interests of the
corporation and its stockholders, give due consideration to all relevant
factors, including without limitation the social and economic effects on the
employees, customers, suppliers and other constituents of the corporation and
its subsidiaries and on the communities in which the corporation and its
subsidiaries operate or are located.

                                   ARTICLE 13

      SECTION 13.1  Defined Terms.  As used in this Article 13:

      (a)"Egregious conduct" by a person shall mean acts or omissions that
involve intentional misconduct or a knowing violation of law, conduct violating
section 23B. of the Revised Code of Washington, or participation in any
transaction from which the person will personally receive a benefit in money,
property, or services to which the person is not legally entitled.

      (b)"Finally adjudged" shall mean stated in a judgment based upon clear and
convincing evidence by a court having jurisdiction, from which there is no
further right to appeal.

      (c)"Director" shall mean any person who is a director of the corporation
and any person who, while a director of the corporation, is serving at the
request of the corporation as a director, officer, partner, trustee, employee,
or agent of another foreign or domestic corporation, partnership, joint venture,
trust, or other enterprise, or is a fiduciary or party in interest in relation
to any employee benefit plan covering any employee of the corporation or of any
employer in which it has an ownership interest; and "conduct as a director"
shall include conduct while a director is acting in any of such capacities.

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      (d)"Officer-director" shall mean any person who is simultaneously both an
officer and director of the corporation and any person who, while simultaneously
both an officer and director of the corporation, is serving at the request of
the corporation as a director, officer, partner, trustee, employee, or agent of
another foreign or domestic corporation, partnership, joint venture, trust, or
other enterprise, or is a fiduciary or party in interest in relation to any
employee benefit plan covering any employee of the corporation or of any
employer in which it has an ownership interest; and "conduct as an
officer-director" shall include conduct while an officer-director is acting as
an officer of the corporation or in any of such other capacities.

      (e)"Subsidiary corporation" shall mean any corporation at least eighty
percent of the voting stock of which is held beneficially by this corporation.

      SECTION 13.2 - LIABILITY OF DIRECTORS. No director, officer-director,
former director or former officer-director of the corporation shall be
personally liable to the corporation or its shareholders for monetary damages
for conduct as a director or officer-director occurring after the effective date
of this Article 13 unless the conduct is finally adjudged to have been egregious
conduct, as defined herein.

      SECTION 13.3 - LIABILITY OF SUBSIDIARY DIRECTORS. No director,
officer-director, former director, or former officer-director of a subsidiary
corporation shall be personally liable in any action brought directly by this
corporation as a shareholder of the subsidiary corporation or derivatively on
behalf of the subsidiary corporation (or by any shareholder of this corporation
double-derivatively on behalf of this corporation and the subsidiary
corporation) for monetary damages for conduct as a director or officer-director
of such subsidiary corporation occurring after the effective date of this
Article 13 unless the conduct is finally adjudged to have been egregious
conduct, as defined herein.

      SECTION 13.4 - INDEMNIFICATION OF DIRECTORS. The corporation shall
indemnify any person who is, or is threatened to be made, a party to any action,
suit, or proceeding, whether civil, criminal, administrative, or investigative,
and whether by or in the right of the corporation or its shareholders or by any
other party, by reason of the fact that the person is or was a director or
officer-director of the corporation or of a subsidiary corporation against
judgments, penalties or penalty taxes, fines, settlements (even if paid or
payable to the corporation or its shareholders or to a subsidiary corporation)
and reasonable expenses, including attorneys' fees, actually incurred in
connection with such proceeding unless the liability and expenses were on
account of conduct finally adjudged to be egregious conduct, as defined herein.
The reasonable expenses, including attorneys' fees, of such person incurred in
connection with such proceeding shall be paid or reimbursed by the corporation,
upon request of such person, in advance of the final disposition of such
proceeding upon receipt by the corporation of a written, unsecured promise by
the person to repay such amount if it shall be finally adjudged that the person
is not eligible for indemnification. All expenses incurred by such person in
connection with such proceeding shall be considered reasonable unless finally
adjudged to be unreasonable.

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      SECTION 13.5 - PROCEDURE. No action by the board of directors, the
shareholders, independent counsel, or any other person or persons shall be
necessary or appropriate to the determination of the corporation's
indemnification obligation in any specific case, to the determination of the
reasonableness of any expenses incurred by a person entitled to indemnification
under this Article 13, nor to the authorization of indemnification in any
specific case.

      SECTION 13.6 - INTERNAL CLAIMS EXPECTED. Notwithstanding section 13.4, the
corporation shall not be obligated to indemnify any person for any expenses,
including attorneys' fees, incurred to assert any claim against the corporation
(except a claim based on section 13.7) or any person related to or associated
with it, including any person who would be entitled hereby to indemnification in
connection with the claim.

      SECTION 13.7 - ENFORCEMENT OF RIGHTS. The corporation shall indemnify any
person granted indemnification rights under this Article 13 against any
reasonable expenses incurred by the person to enforce such rights.

      SECTION 13.8 - SET-OFF OF CLAIMS. Any person granted indemnification
rights herein may directly assert such rights in set-off of any claim raised
against the person by or in the right of the corporation and shall be entitled
to have the same tribunal which adjudicates the corporation's claim adjudicate
the person's entitlement to indemnification by the corporation.

      SECTION 13.9 - CONTINUATION OF RIGHTS. The indemnification rights provided
in this Article 13 shall continue as to a person who has ceased to be a director
or officer-director and shall inure to the benefit of the heirs, executors, and
administrators of such person.

      SECTION 13.10 - EFFECT OF AMENDMENT OR REPEAL. Any amendment or repeal of
this Article 13 shall not adversely affect any right or protection of a
director, officer-director, former director or former officer-director existing
at the time of such amendment or repeal with respect to acts or omissions
occurring prior to such amendment or repeal.

      SECTION 13.11 - SEVERABILITY OF PROVISIONS. Each of the substantive
provisions of this Article 13 is separate and independent of the others, so that
if any provision hereof shall be held to be invalid or unenforceable for any
reason, such invalidity or unenforceability shall not affect the validity or
enforceability of the other provisions.

                                   ARTICLE 14

      SECTION 14.1 The name and address of the incorporator is Mark C.
Lewington, 1301 Fifth Avenue, Suite 3400, Seattle, WA 98101.

      These Amended and Restated Articles of Incorporation correctly set forth
without change the corresponding provisions of the Articles of Incorporation as
heretofore amended, and supersede the original Articles of Incorporation and all
amendments thereto.

      Executed in duplicate this 16th day of May, 2001.

                                         COLUMBIA BANKING SYSTEM, INC.

                                         By:     /s/ Kristy W. House
                                               -------------------------------
                                               Kristy W. House, Secretary

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                       CERTIFICATE OF AMENDED AND RESTATED

                            ARTICLES OF INCORPORATION

                        OF COLUMBIA BANKING SYSTEM, INC.

         The undersigned corporation adopts in duplicate the following Articles
of Amendment to and Restatement of the Articles of Incorporation of said
corporation.

                                    ARTICLE I

         The name of the corporation, as set forth in the Articles of
Incorporation, is COLUMBIA BANKING SYSTEM, INC.

                                   ARTICLE II

         The Articles of Incorporation have been amended and restated to reflect
the following amendment:

         ARTICLE 4, Section 4.1 is amended in its entirety to read as follows:

                  Section 4.1 The aggregate number of shares which the
         corporation shall have authority to issue is 57,172,500 common shares
         with no par value (hereinafter referred to as "the common stock") and
         2,000,000 preferred shares with no par value (hereinafter referred to
         as "the preferred stock"). The preferred stock is senior to the common
         stock, and the common stock is subject to the rights and preferences of
         the preferred stock as provided in the following section.

         The Articles of Incorporation of the corporation are amended and
restated as attached.

                                   ARTICLE III

         The amendment does not provide for an exchange, reclassification, or
cancellation of issued shares.

                                   ARTICLE IV

         The Board of Directors adopted the amendment, and the Amended and
Restated Articles of Incorporation, on May 15, 2001. Shareholder action was not
required as provided in RCW 23B.10.020(4).

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Executed in duplicate this 16th day of May, 2001.

                          COLUMBIA BANKING SYSTEM, INC.

                                         By:     /s/ Kristy W. House
                                               -------------------------------
                                               Kristy W. House, Secretary

                                       9EXHIBIT 10(b)
                                                                   -------------

                               EXECUTIVE SUMMARY

         Columbia Bank ("Bank") recently experienced a downgrade of a large
credit relationship. In response, The Board of Directors and senior management
initiated a review of the current practices to manage credit risk. The Secura
Group ("Secura") was retained to assist the Board of Directors and senior
management with this task. Part of this effort included a diagnostic review of
current credit risk management practices, and comparisons of Columbia Bank's
practices to those of other larger community banks.

         Our Analysis included interviews with senior management of the Bank,
interviews with employees involved directly in the credit process and the review
of credit-related policies and procedures. Based on the results of the analysis
and on our experience in the banking industry, we have concluded that Columbia
Bank can improve its credit risk practices.

         The Credit Process and management of credit risk worked reasonably well
in the past. Management of the Bank has a depth of familiarity with the Tacoma
market that has facilitated rapid growth, profits and acceptable portfolio
performance. However, this strength presents issues for the Board of Directors
and senior management as the Bank implements its aggressive growth plans to
become a "regional" financial institution. Past practices for conducting the
credit business will not necessarily promote the same level of performance. As
the Bank expands into other markets, the recent loss is an example of what can
happen without well defined and institutionalized credit risk management
practices.

         We have discussed with senior management the results of our analysis
and provided suggestions for enhancement to the credit risk management process.
Our recommendations focus principally on the following three areas:

        o      The Bank should develop a formal distinction between loan
               production and credit administration. Currently both these
               functional areas report to the same individual, H.R. Russell. It
               is an established practice in well run super community banks to
               manage credit risk by separating the credit risk management
               process from "production". We recommend the Bank appoint a strong
               chief credit officer to manage the credit process. The Chief
               Credit Officer should have equal standing with the Bank's Senior
               Lending Officer.

        o      Reports to the Audit Committee should be re-formatted. Reports
               should include summary information that is prioritized by level
               of risk to the Bank. The reports should also include separate
               sections for responses to criticisms with a timeline for
               corrective action and accountability. We also suggest a summary
               document of any previous audit issues ( especially those with a
               high level of risk ) and current update from risk management.

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        o      Enhance the infrastructure in several departments of the Bank to
               support anticipated growth. This is particularly true for areas
               with reporting and monitoring responsibilities. For example, we
               recommend the Bank consider the establishment of a credit
               management information system ("MIS"). This area would be
               responsible for all reporting functions and would serve as the
               central area accountable for all current credit information. The
               Bank's Board of Directors as well as senior management would have
               access to a broad array of information to facilitate the risk
               management function. We also suggest that monitoring efforts be
               enhanced to keep credit administration and the loan officers
               informed about changes in the valuation of the loan portfolio.

         The unexpected downgrade to a major credit relationship occurred last
year because the credit process and systems were not designed to support the
expanding growth plans. Columbia Bank has been successful in the past managing
credit risk in its well known market. As the Bank grows, it is necessary to
establish a well-defined credit risk management process and system to support
this growth.

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