Document:

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                                                                   EXHIBIT 10.27

                                   PLUMAS BANK

                              AMENDED AND RESTATED

                          DIRECTOR RETIREMENT AGREEMENT

      THIS AGREEMENT is made this 9th day of May, 2000, by and between PLUMAS
BANK, a California banking corporation located in Quincy, California (the
"Company"), and ARTHUR GROHS (the "Director"), amending and restating the
Director Retirement Agreement dated May 6, 1998 and effective as of March 1,
1998.

                                  INTRODUCTION

      To encourage the Director to remain a member of the Company's Board of
Directors, the Company is willing to provide retirement benefits to the
Director. The Company will pay the retirement benefits from its general assets
according to the terms of this Agreement.

                                   AGREEMENT

The Director and the Company agree as follows:

                                    ARTICLE 1
                                   DEFINITIONS

      1.1 Definitions. Whenever used in this Agreement, the following words and
phrases shall have the meanings specified:

                                       1
<PAGE>
      1.1.1 "Change of Control" means the transfer of shares of the Company's
voting common stock such that one entity or one person acquires (or is deemed to
acquire when applying Section 318 of the Code) more than 50 percent of the
Company's outstanding voting common stock.

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

      1.1.3 "Disability" means, if the Director is covered by a Company
sponsored disability policy, total disability as defined in such policy without
regard to any waiting period. If the Director is not covered by such a policy,
Disability means the Director suffering a sickness, accident or injury which, in
the judgment of a physician satisfactory to the Company, prevents the Director
from performing substantially all of the Director's normal duties for the
Company. As a condition to any benefits, the Company may require the Director to
submit to such physical or mental evaluations and tests as the Company's Board
of Directors deems appropriate.

      1.1.4 "Effective Date" means March 1, 1998.

      1.1.5 "Normal Retirement Date" means the date that the Director terminates
service after the Director has completed 15 Years of Service and attains age 65.

      1.1.6 "Plan Year" means each of the 12-month periods commencing on March 1
and ending on the last day of February of the following calendar year. The
initial Plan Year shall commence on the effective date of this Agreement.

      1.1.7 "Termination of Service" means the Director ceasing to be a member
of the Company's Board of Directors for any reason whatsoever, other than by
reason of an approved leave of absence.

      1.1.8 "Termination for Cause" See Section 7.1

      1.1.9 "Years of Service" means the total number of calendar years that the
Director has served on the Company's Board of Directors. The Director shall be
credited with a year of service for each calendar year in which the Director is
serving on the Board of Directors on the first and last day of the calendar year
except that: (1) for the Director's initial service year, the Director shall be
credited with a Year of Service as long as the Director is serving on the Board
of Directors the last day of the calendar year; and (2) for the Director's last
year of service, the Director will be credited with a Year of Service if the
Director terminates service on or after the Normal Retirement Date.

                                       2
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                                    ARTICLE 2
                               SEVERANCE BENEFITS

      2.1 Normal Retirement Benefit. Upon Termination of Service on or after the
Normal Retirement Date for reasons other than death, the Company shall pay to
the Director the benefit described in this Section 2.1 in lieu of any other
benefit under this Agreement.

            2.1.1 Amount of Benefit. The annual benefit under this Section 2.1
      is $10,000.

            2.1.2 Payment of Benefit. The Company shall pay the annual benefit
      in 12 equal monthly installments payable on the first day of each month
      commencing on the month immediately following the third anniversary of the
      Director's Termination of Service. The Company shall pay the annual
      benefit to the Director for 12 years.

            2.1.3 Benefit Increases. Commencing on the first anniversary of the
      first benefit payment, and continuing on each subsequent anniversary, the
      Company's Board of Directors, in its sole discretion, may increase the
      benefit.

      2.2 Disability Benefit. Upon a Disability prior to the Normal Retirement
Date, the Company shall pay to the Director the benefit described in this
Section 2.2 in lieu of any other benefit under this Agreement.

            2.2.1 Amount of Benefit. The annual benefit under this Section 2.2
      is $10,000 multiplied by the applicable percentage in the vesting schedule
      set forth below.

<Table>
<Caption>
             Number of Years of Service Completed
            On the Date that Service was Terminated         Vested Amount
<S>                                                         <C>
                               1                                6.67%
                               2                               13.33%
                               3                               20.00%
                               4                               26.67%
                               5                               33.33%
                               6                               40.00%
                               7                               46.67%
                               8                               53.33%
                               9                               60.00%
                              10                               66.67%
                              11                               73.33%
                              12                               80.00%
                              13                               86.67%
                              14                               93.33%
                          15 or more                          100.00%
</Table>

                                       3
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            2.2.2 Payment of Benefit. The annual benefit shall be paid by the
      Company in 12 equal monthly installments payable on the first day of each
      month commencing on the month following the date the Director terminated
      service. The Company shall pay the annual benefit to the Director for 12
      years. The Company, in its sole and absolute discretion, may pay the
      present value of the remaining annual installments in a lump sum, at any
      time, using an 8 % discount rate.

            2.2.3 Benefit Increases. Benefit payments shall be increased as
      provided in Section 2.1.3.

      2.3 Change of Control Benefit Prior to Other Benefits Being Paid. Upon a
Change of Control prior to any other benefits being paid pursuant to this
Agreement, the Company shall pay the Director the benefit described in this
Section 2.3 in lieu of any other benefit under this Agreement.

            2.3.1 Amount of Benefit. The annual benefit under this Section 2.3
      is $10,000.

            2.3.2 Payment of Benefit. The Company shall pay the annual benefit
      to the Director in 12 equal monthly installments payable on the first day
      of each month commencing with the month following the Director's
      Termination of Service. The Company shall pay the annual benefit to the
      Director for 12 years. The Company, in its sole and absolute discretion,
      may pay the present value of the remaining annual installments in a lump
      sum, at any time, using an 8 % discount rate.

                                   ARTICLE 3
                                 DEATH BENEFITS

      3.1 Death During Active Service. If the Director dies while in the active
service as a Director of the Company, the Company shall pay to the Director's
beneficiary the benefit described in this Section 3.1 in lieu of all other
benefits under this Agreement.

            3.1.1 Amount of Benefit. The annual benefit under Section 3.1 is
      $10,000.

            3.1.2 Payment of Benefit. The annual benefit shall be paid by the
      Company in 12 equal monthly installments payable on the first day of each
      month commencing on the month following the Death of the Director. The
      Company shall pay the annual benefit to the Director's beneficiary for 15
      years.

            3.1.3 Benefit Increases. Benefit payments shall be increased as
      provided in Section 2.1.3.

                                       4
<PAGE>
      3.2 Death During Benefit Period. If the Director dies after benefit
payments have commenced under this Agreement but before receiving all such
payments, the Company shall pay the remaining benefits to the Director's
beneficiary at the same time and in the same manner they would have been paid to
the Director had the Director lived. The Board of Directors of the Company
reserves the right to pay the present value of the remaining benefits in a
lump-sum payment, the Board shall have the sole discretion to choose a
reasonable discount rate to present value the remaining installment payments.

      3.3 Death After Termination of Service But Before Benefit Payments
Commence. If the Director is entitled to benefit payments under this Agreement,
but dies prior to the commencement of said benefit payments, the Company shall
pay the benefit payments to the Director's beneficiary that the Director was
entitled to prior to death except that the benefit payments shall commence on
the first day of the month following the date of the Director's death.

                             ARTICLE 4 BENEFICIARIES

      4.1 Beneficiary Designations. The Director shall designate a beneficiary
by filing a written designation with the Company. The Director may revoke or
modify the designation at any time by filing a new designation. However,
designations will only be effective if signed by the Director and accepted by
the Company during the Director's lifetime. The Director's beneficiary
designation shall be deemed automatically revoked if the beneficiary predeceases
the Director, or if the Director names a spouse as beneficiary and the marriage
is subsequently dissolved. If the Director dies without a valid beneficiary
designation, all payments shall be made to the Director's surviving spouse, if
any, and if none, to the Director's surviving children and the descendants of
any deceased child by right of representation, and if no children or descendants
survive, to the Director's estate.

      4.2 Facility of Payment. If a benefit is payable to a minor, to a person
declared incompetent, or to a person incapable of handling the disposition of
his or her property, the Company may pay such benefit to the guardian, legal
representative or person having the care or custody of such minor, incompetent
person or incapable person. The Company may require proof of incompetence,
minority or guardianship as it may deem appropriate prior to distribution of the
benefit. Such distribution shall completely discharge the Company from all
liability with respect to such benefit.

                                    ARTICLE 5
                               GENERAL LIMITATIONS

      Notwithstanding any provision of this Agreement to the contrary, the
Company shall not pay benefits under this Agreement:

                                       5
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      5.1 Termination for Cause. If the Company terminates the Director's duties
as a director for:

            (a) Gross negligence or gross neglect of duties;

            (b) Commission of a felony or of a gross misdemeanor involving moral
      turpitude; or

            (c) Fraud, disloyalty, dishonesty or willful violation of any law or
      significant Company policy committed in connection with the Director's
      service and resulting in an adverse effect on the Company.

      5.2 Suicide or Misstatement. No benefits shall be payable if the Director
commits suicide within two years after the date of this Agreement, or if the
Director has made any material misstatement of fact on any application for life
insurance purchased by the Company.

                                    ARTICLE 6
                          CLAIMS AND REVIEW PROCEDURES

      6.1 Claims Procedure. The Company shall notify the Director or the
Director's beneficiary in writing, within ninety (90) days of his or her written
application for benefits, of his or her eligibility or ineligibility for
benefits under the Agreement. If the Company determines that the Director or the
Director's beneficiary is not eligible for benefits or full benefits, the notice
shall set forth (1) the specific reasons for such denial, (2) a specific
reference to the provisions of the Agreement on which the denial is based, (3) a
description of any additional information or material necessary for the.
claimant to perfect his or her claim, and a description of why it is needed, and
(4) an explanation of the Agreement's claims review procedure and other
appropriate information as to the steps to be taken if the Director or the
Director's beneficiary wishes to have the claim reviewed. If the Company
determines that there are special circumstances requiring additional time to
make a decision, the Company shall notify the Director or the Director's
beneficiary of the special circumstances and the date by which a decision is
expected to be made, and may extend the time for up to an additional ninety-day
period.

      6.2 Review Procedure. If the Director or the Director's beneficiary is
determined by the Company not to be eligible for benefits, or if the Director or
the Director's beneficiary believes that he or she is entitled to greater or
different benefits, the Director or the Director's beneficiary shall have the
opportunity to have such claim reviewed by the Company by filing a petition for
review with the Company within sixty (60) days after receipt of the notice
issued by the Company. Said petition shall state the specific reasons which the
Director or the Director's beneficiary believes entitle him or her to benefits
or to greater or different benefits. Within sixty (60) days after receipt by the
Company of the petition, the Company shall afford

                                       6
<PAGE>
the Director or the Director's beneficiary (and counsel, if any) an opportunity
to present his or her position to the Company orally or in writing, and the
Director or the Director's beneficiary (or counsel) shall have the right to
review the pertinent documents. The Company shall notify the Director or the
Director's beneficiary of its decision in writing within the sixty-day period,
stating specifically the basis of its decision, written in a manner calculated
to be understood by the Director or the Director's beneficiary and the specific
provisions of the Agreement on which the decision is based. If, because of the
need for a hearing, the sixty-day period is not sufficient, the decision may be
deferred for up to another sixty-day period at the election of the Company, but
notice of this deferral shall be given to the Director or the Director's
beneficiary.

                                    ARTICLE 7
                           AMENDMENTS AND TERMINATION

      This Agreement may be amended or terminated only by a written agreement
signed by the Company and the Director.

                                    ARTICLE 8
                                 MISCELLANEOUS

      8.1 Binding Effect. This Agreement shall bind the Director and the
Company, and their beneficiaries, survivors, executors, administrators and
transferees.

      8.2 Reorganization. The Company shall not merge or consolidate into or
with another company, or reorganize, or sell substantially all of its assets to
another company, firm, or person unless such succeeding or continuing company,
firm, or person agrees to assume and discharge the obligations of the Company
under this Agreement. Upon the occurrence of such event, the term "Company" as
used in this Agreement shall be deemed to refer to the successor or survivor
company.

      8.3 Non-Transferability. Benefits under this Agreement cannot be sold,
transferred, assigned, pledged, attached or encumbered in any manner.

      8.4 Tax Withholding. The Company shall withhold any taxes that are
required to be withheld from the benefits provided under this Agreement.

      8.5 Applicable Law. The Agreement and all rights hereunder shall be
governed by the laws of State of California, except to the extent preempted by
the laws of the United States of America.

      8.6 Unfunded Arrangement. The Director and beneficiary are general
unsecured creditors of the Company for the payment of benefits under this
Agreement. The benefits represent the mere promise by the Company to pay such
benefits. The rights to benefits are

                                       7
<PAGE>
not subject in any manner to anticipation, alienation, sale, transfer,
assignment, pledge, encumbrance, attachment, or garnishment by creditors. Any
insurance on the Director's life is a general asset of the Company to which the
Director and beneficiary have no preferred or secured claim.

      8.7 Entire Agreement. This Agreement constitutes the entire agreement
between the Company and the Director as to the subject matter hereof. No rights
are granted to the Director by virtue of this Agreement other than those
specifically set forth herein.

      8.8 Administration. The Company shall have powers which are necessary to
administer this Agreement, including but not limited to:

            (a) Interpreting the provisions of the Agreement;

            (b) Establishing and revising the method of accounting for the
      Agreement;

            (c) Maintaining a record of benefit payments; and

            (d) Establishing rules and prescribing any forms necessary or
      desirable to administer this Agreement.

      IN WITNESS WHEREOF, the Director and a duly authorized Company officer
have signed this Agreement.

                                          COMPANY:

                                          PLUMAS BANK

                                          By s/s W. E. ELLIOTT
                                             -----------------------------------
                                          Title  President & CEO
                                               ---------------------------------

                                          DIRECTOR:

                                          s/s ARTHUR GROHS
                                          --------------------------------------
                                              Arthur Grohs<PAGE>
                                                                   EXHIBIT 10.28

                                  PLUMAS BANK

                         DIRECTOR CONSULTING AGREEMENT

THIS AGREEMENT is made this 9th day of May, 2000, by and between Plumas Bank
(the "Company") and Arthur C. Grohs (hereinafter referred to as the "Consulting
Director"), whose address is 706 Main Street, Susanville, CA 96130

                                  INTRODUCTION

The Board of Directors of the Company has determined that it is in the best
interests of the Company to honor the Consulting Director for his or her
services to the Company of at least 15 years, to retain the Consulting
Director's services and to obtain the valued services of the Consulting Director
in a consulting capacity.

                                   AGREEMENT

NOW, THEREFORE, in consideration of the premises and the mutual covenants herein
contained, the Company and the Consulting Director hereby agree as follows:

1.    CONSULTING Services. Upon the terms and subject to the conditions
      contained in this Agreement, the Consulting Director agrees to provide
      consultative services for the Company during the term of this Agreement.
      The Consulting Director agrees to devote his or her best efforts to the
      business of the Company, and shall perform his or her duties in a
      diligent, trustworthy, and business-like manner, all for the purpose of
      advancing the business of the Company. The Consulting Director agrees that
      this Agreement shall not become effective until such time the Consulting
      Director has (i) served on the Company's board of directors or the board
      of directors of the parent of the Company for a total of at least 15 years
      and (ii) has resigned from the Company's board of directors or the board
      of directors of the parent of the Company, if any or is no longer a
      director of the Company or the parent of the Company, if any.

2.    DUTIES. The duties of the Consulting Director shall be those duties that
      can reasonably be expected to be performed by a person in a consultative
      capacity. Such duties shall include, but shall not be limited to:

      -     Meeting annually with Board of Directors of Bank to review and
            discuss the strategic plan and the goals and objectives of Bank.

      -     Continuing to utilize the Bank as a significant banking facility for
            the Consulting Director and his or her businesses.
<PAGE>
      -     Continuing to refer customers to the Bank and to support the Bank
            within the Bank's community.

      -     Allowing the Bank to utilize the Consulting Director's name in all
            of the Bank and Bank affiliate publications.

      -     When invited by the Chairman of the Board, utilizing best efforts to
            attend the Bank retreats, meetings and other functions.

      -     Providing meaningful and comprehensive input to strategic issues or
            policies as requested by the Chairman.

      -     Not becoming involved as a director, officer, large shareholder
            (over 1%), advisor, consultant or employee of any financial
            institution operating in the counties where the Bank operates a
            branch or loan office.

      -     Being accessible to officers, directors and attorneys for any
            litigation support for the Bank or its affiliates involving the
            directorship with the Bank or its affiliates.

      The Board may waive any of the individual service requirements set forth
      above on a case by case basis.

3.    CONSULTING TERM. Subject to the terms and conditions hereof, the Company
      agrees to retain the Consulting Director for a term of three (3) years
      commencing as of the date Consulting Director's retirement from the Board
      of Directors of the Company ("Effective Date"). The Company may not
      terminate the Consulting Director's service agreement prior to the end of
      the three-year term unless such termination is due to a Termination for
      Cause as defined herein.

4.    FEES AND BENEFITS.

      (a)   BASE FEE AMOUNT. The Company shall, during the term of this
            Agreement, pay the Executive an annual base fee of $10,000 beginning
            on the Effective Date, pro rated for periods of less than 12 months.

      (b)   DEATH BENEFITS. If the Consulting Director dies prior to the
            termination of this Agreement, the Company shall pay the Consulting
            Director's named beneficiary (or the Consulting Director's estate if
            no beneficiary is named) a death benefit of $30,000 less any
            payments the Consulting Director has already received under the
            terms of this Agreement.

                                       2
<PAGE>
5.    TERMINATION OF SERVICE. The Board of Directors of the Company may
      terminate the services of the Consulting Director under the following
      circumstances:

      (a)   DEATH DURING: THE THREE-YEAR CONSULTATIVE PERIOD. This Agreement
            ends at death, however, any eligible death benefits payable
            hereunder shall be paid in accordance with the provisions of
            paragraph 4(b) herein.

      (b)   DISABILITY The Company may terminate the Consulting Director's
            services for Disability if the Consulting Director is incapacitated
            or absent and unable to perform substantially all the regular duties
            of this Agreement for at least 180 days, consecutive or
            non-consecutive, during any 12 month period. Disability shall be
            determined by mutual agreement or by a physician who is board
            certified in the field of the Consulting Director's affiliation.

      (c)   VOLUNTARY RESIGNATION OR TERMINATION FOR CAUSE. If the Consulting
            Director shall voluntarily terminate his or her services for other
            than Good Reason or if the Company shall discharge the Consulting
            Director for Cause, this Agreement shall terminate immediately and
            the Company shall have no further obligation to make any payment
            under this Agreement which has not already become payable, but has
            not yet been paid. Provided, however, that with respect to any plans
            or programs in which the Consulting Director is participating at the
            time of his or her termination, the Consulting Director's rights and
            benefits under each such plan shall be determined in accordance with
            the terms, conditions, and limitations of the plan and any separate
            agreement executed by the Consulting Director which may then be in
            effect.

            For the purposes of this Agreement, the Company shall have "Cause"
            to terminate the Consulting Director's services hereunder upon:

            (i)   the willful and continued failure by the Consulting Director
                  to perform his or her duties with the Company (other than any
                  such failure resulting from incapacity due to Disability),
                  after a demand for substantial performance is delivered to the
                  Consulting Director by the Board which specifically identifies
                  the manner in which the Board believes that he or she has not
                  substantially performed his or her duties;

            (ii)  the willful engaging by the Consulting Director in gross
                  misconduct materially and demonstrably injurious to the
                  Company. For purposes of this paragraph, no act, or failure to
                  act, on the Consulting Director's part shall be considered
                  "willful" unless done, or omitted to be done, by him not in
                  good faith and without reasonable belief that his or her
                  action or omission was not in the best interest of the
                  Company;

                                       3
<PAGE>
            For purposes of this Agreement, "Good Reason" shall mean:

            (i)   without his or her express written consent, the assignment to
                  the Consulting Director of any duties inconsistent with his or
                  her positions, duties, responsibilities and status with the
                  Company, or

            (ii)  a reduction by the Company in the Consulting Director's base
                  fee amount as in effect on the date hereof.

6.    MISCELLANEOUS PROVISIONS.

      (a)   CONSULTING DIRECTOR'S HEIRS ETC. The Consulting Director may not
            assign his or her rights or delegate his or her duties or
            obligations hereunder without the written consent of the Company.
            This Agreement shall inure to the benefit of and be enforceable by
            the Consulting Director's personal or legal representatives,
            executors, administrators, successors, heirs, distributees, devisees
            and legatees. If the Consulting Director should die while any
            amounts would still be payable to him or her hereunder as if he or
            she had continued to live, all such amounts, unless other provided
            herein, shall be paid in accordance with the terms of this Agreement
            to his or her designee or, if there be no such designee, to his or
            her estate.

      (b)   NOTICE. For the purposes of this Agreement, notices and all other
            communications provided for in the Agreement shall be in writing and
            shall be deemed to have been duly given when delivered or mailed by
            United States registered or certified mail, return receipt
            requested, postage prepaid, addressed to the respective addresses
            set forth on the first page of this Agreement, provided that all
            notices to the Company shall be directed to the attention of the
            Chief Executive Officer of the Company with a copy to the Secretary
            of the Company, or to such other in writing in accordance herewith,
            except that notices of change of address shall be effective only
            upon receipt.

      (c)   AMENDMENT: WAIVER. No provisions of this Agreement may be modified,
            waived or discharged unless such waiver, modification or discharge
            is agreed to in writing signed by the Consulting Director and an
            authorized officer of the Company. No waiver by either party hereto
            at any time of any breach by the other party hereto of, or
            compliance with, any condition or provision of this Agreement to be
            performed by such other party shall be deemed a waiver of similar or
            dissimilar provisions or conditions at the same or at any prior or
            subsequent time. No agreements or representations, oral or
            otherwise, express or implied, with respect to the subject matter
            hereof have been made by either party which are not set forth
            expressly in this Agreement.

      (d)   INVALID PROVISIONS. Should any portion of this Agreement be adjudged
            or held to be invalid, unenforceable or void, such holding shall not
            have the effect of invalidating or voiding the remainder of this
            Agreement and the parties hereby agree that the portion so held
            invalid, unenforceable or void shall, if possible, be deemed

                                       4
<PAGE>
            amended or reduced in scope, or otherwise be stricken from this
            Agreement to the extent required for the purposes of validity and
            enforcement thereof.

      (e)   COUNTERPARTS. This Agreement may be executed in one or more
            counterparts, each of which shall be deemed to be an original but
            all of which together will constitute one and the same instrument.

      (f)   GOVERNING LAW. This Agreement shall be governed by and construed
            under the laws of the State of California.

      (g)   CAPTIONS AND HEADINGS. The use of captions and Section headings
            herein is for purposes of convenience only and shall not effect the
            interpretation or substance of any provisions contained herein.

IN WITNESS WHEREOF, the Consulting Director and a duly authorized Company
officer have signed this Agreement.

ARTHUR C. GROHS                           PLUMAS BANK
"CONSULTING DIRECTOR"                     "COMPANY"

s/s ARTHUR C. GROHS                       By:  s/s W. E. ELLIOTT
--------------------------------------       -----------------------------------
                                          Title:  President & CEO
                                                --------------------------------

                                       5

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