Document:

DOUGHERTY MCKINNON & LUBY
                 DEFINED CONTRIBUTION PROTOTYPE PLAN AND TRUST

                               TABLE OF CONTENTS

ARTICLE I, DEFINITIONS
1.01     Account .......................................................  1
1.02     Account Balance or Accrued Benefit ............................. 1
1.03     Accounting Date  ............................................... 1
1.04     Adoption Agreement ............................................  1
1.05     Beneficiary .................................................... 1
1.06     Code ..........................................................  1
1.07     Compensation  .................................................  1
1.08     Disability ....................................................  2
1.09     Earned Income  ................................................  2
1.10     Effective Date  ................................................ 3
1.11     Employee  .....................................................  3
1.12     Employer ......................................................  3
1.13     ERISA .........................................................  3
1.14     Highly Compensated Employee .................................... 3
1.15     Hour of Service  ............................................... 3
1.16     Leased Employee  ..............................................  4
1.17     Nonhighly Compensated Employee ................................. 5
1.18     Nontransferable Annuity .......................................  5
1.19     Paired Plans ..................................................  5
1.20     Participant  ..................................................  5
1.21     Plan ..........................................................  5
1.22     Plan Administrator  ...........................................  5
1.23     Plan Entry Date  ............................................... 5
1.24     Plan Year  ....................................................  5
1.25     Protected Benefit .............................................  5
1.26     Related Group/Related Employer  ................................ 5
1.27 	 Self-Employed Individual / Owner-
         Employee/ Shareholder-Employee ................................. 6
1.28     Separation from Service ........................................ 6
1.29     Service  ....................................................... 6
1.30     Service with a Predecessor Employer  ........................... 6
1.31     Trust .........................................................  6
1.32     Trust Fund ....................................................  6
1.33     Trustee  ....................................................... 6
1.34     Vested  .......................................................  6

ARTICLE II, ELIGIBILITY AND PARTICIPATION
2.01     Eligibility  ................................................... 7
2.02     Age and Service Conditions ....................................  7
2.03     Break in Service - Participation  .............................  7
2.04     Participation upon Re-employment ..............................  7
2.05     Change in Employment Status  ..................................  8
2.06     Election Not to Participate  ..................................  8

ARTICLE III, EMPLOYER CONTRIBUTIONS AND FORFEITURES
3.01     Employer Contributions ........................................  9
3.02     Deferral Contributions  .......................................  9
3.03     Matching Contributions  .......................................  9
3.04     Employer Contribution Allocation ............................... 9
3.05     Forfeiture Allocation ........................................  11
3.06 	 Allocation Conditions  .......................................  12
3.07     Annual Additions Limitation  .................................  13
3.08     Estimating Compensation  .....................................  13
3.09     Determination Based on Actual Compensation  ..................  13
<PAGE>
3.10     Disposition of Allocated Excess Amount  ......................  13
3.11     Combined Plans Annual Additions Limitation  ..................  14
3.12     Estimating Compensation  .....................................  14
3.13     Determination Based on Actual Compensation  ..................  14
3.14     Ordering of Annual Addition Allocations ......................  14
3.15 	 Disposition of Allocated Excess Amount
         Attributable to Plan  ........................................  14
3.16     Other Defined Contribution Plans Limitation ..................  14
3.17     Defined Benefit Plan Limitation ..............................  15
3.18     Definitions - Article III ....................................  15

ARTICLE IV, PARTICIPANT CONTRIBUTIONS
4.01     Participant Contributions ....................................  17
4.02     Employee Contributions  ......................................  17
4.03     DECs  ........................................................  17
4.04     Rollover Contributions  ......................................  17
4.05     Participant Contributions - Vesting  .........................  17
4.06     Participant Contributions - Distribution  ....................  17
4.07 	 Participant Contributions - Investment and
         Accounting  ..................................................  17

ARTICLE V, VESTING
5.01     Normal/Early Retirement Age ..................................  18
5.02     Participant Death or Disability  .............................  18
5.03     Vesting Schedule  ............................................  18
5.04 	 Cash-out Distributions to Partially-Vested
         Participants/Restoration of Forfeited Account
         Balance  .....................................................  18
5.05     Accounting for Cash-Out Repayment ............................. 19
5.06     Year of Service - Vesting  ...................................  19
5.07 	 Break in Service and Forfeiture Break in
         Service - Vesting  ...........................................  19
5.08     Included Years of Service - Vesting  .........................  20
5.09     Forfeiture Occurs ............................................  20
5.10 	 Rule of Parity - Vesting  ....................................  20
5.11     Amendment to Vesting Schedule  ...............................  20
5.12     Deferral Contributions Taken into Account  ...................  20

ARTICLE VI, DISTRIBUTIONS
6.01     Timing of Distributions  .....................................  21
6.02     Required Minimum Distributions ...............................  22
6.03     Method of Distribution  ......................................  24
6.04 	 Annuity Distributions to Participants and to
         Surviving Spouses  ...........................................  25
6.05     Waiver Election - QJSA  ......................................  26
6.06     Waiver Election - QPSA  ......................................  26
6.07 	 Distributions Under Qualified Domestic
         Relations Orders (QDRO)  .....................................  26
6.08     Defaulted Loan - Timing of Offset  ...........................  27
6.09 	 Hardship Distribution  .......................................  27
6.10 	 Direct Rollover of Eligible Rollover
         Distributions  ...............................................  27
6.11     TEFRA Elections  .............................................  28

ARTICLE VII, EMPLOYER ADMINISTRATIVE PROVISIONS
7.01     Information to Plan Administrator ............................  29
7.02     No Responsibility for Others .................................  29
7.03     Indemnity of Certain Fiduciaries  ............................  29
7.04     Employer Direction of Investment  ............................  29
<PAGE>
7.05     Evidence  ....................................................  29
7.06     Plan Contributions  ..........................................  29
7.07     Employer Action  .............................................  29
7.08     Fiduciaries Not Insurers  ....................................  29
7.09     Plan Terms Binding ...........................................  29
7.10     Word Usage ...................................................  29
7.11     State Law ....................................................  29
7.12 	 Prototype Plan Status ........................................  29
7.13     Employment Not Guaranteed  ...................................  30

ARTICLE VIII, PARTICIPANT ADMINISTRATIVE PROVISIONS
8.01     Beneficiary Designation  .....................................  31
8.02 	 No Beneficiary Designation/Death of
         Beneficiary  .................................................  31
8.03     Assignment or Alienation .....................................  31
8.04 	 Information Available  .......................................  31
8.05     Claims Procedure for Denial of Benefits  .....................  32
8.06     Participant Direction of Investment  .........................  32

ARTICLE IX, PLAN ADMINISTRATOR
9.01     Compensation and Expenses ....................................  33
9.02     Resignation and Removal  .....................................  33
9.03     General Powers and Duties  ...................................  33
9.04     Plan Loans  ..................................................  33
9.05     Funding Policy  ..............................................  33
9.06     Individual Accounts  .........................................  33
9.07     Value of Participant's Account Balance  ......................  34
9.08 	 Allocation and Distribution of Net Income,
         Gain or Loss .................................................  34
9.09     Individual Statement  ........................................  35
9.10     Account Charged  .............................................  35
9.11     Lost Participants ............................................  35
9.12     Plan Correction  .............................................  36
9.13     No Responsibility for Others  ................................  36
9.14 	 Notice, Designation, Election, Consent and
         Waiver ........................................................ 36

ARTICLE X, TRUSTEE AND CUSTODIAN, POWERS AND DUTIES
10.01    Acceptance ...................................................  37
10.02    Receipt of Contributions  ....................................  37
10.03    Investment Powers  ...........................................  37
10.04    Records and Statements  ......................................  40
10.05    Fees and Expenses from Fund ..................................  40
10.06    Parties to Litigation ........................................  41
10.07    Professional Agents  .........................................  41
10.08    Distribution of Cash or Property  ............................  41
10.09    Participant or Beneficiary Incapacitated  ....................  41
10.10 	 Distribution Directions ......................................  41
10.11    Third Party Reliance  ........................................  41
10.12    Multiple Trustees  ...........................................  41
10.13    Resignation and Removal  .....................................  41
10.14    Successor Trustee Acceptance  ................................  42
10.15    Valuation of Trust  ..........................................  42
10.16 	 Limitation on Liability - If Investment
         Manager, Ancillary Trustee or Independent
         Fiduciary Appointed  .........................................  42
10.17    Investment in Group Trust Fund  ..............................  42
10.18 	 Appointment of Ancillary Trustee or
         Independent Fiduciary ......................................... 42
<PAGE>
ARTICLE XI, PROVISIONS RELATING TO INSURANCE AND INSURANCE COMPANY
11.01    Insurance Benefit  ...........................................  44
11.02    Limitation on Life Insurance Protection.......................  44
11.03    Definitions  .................................................  45
11.04    Dividend Plan  ...............................................  45
11.05 	 Insurance Company Not a Party to
         Agreement ....................................................  45
11.06    No Responsibility for Others  ................................  45
11.07    Duties of Insurance Company  .................................  45

ARTICLE XII, TOP-HEAVY PROVISIONS
12.01    Determination of Top-Heavy Status  ...........................  46
12.02    Definitions  .................................................  46
12.03    Top-Heavy Minimum Allocation .................................  47
12.04    Determining Top-Heavy Contribution Rates  ....................  47
12.05    Plan Which Will Satisfy Top-Heavy ............................  47
12.06    Top-Heavy Vesting  ...........................................  47

ARTICLE XIII, EXCLUSIVE BENEFIT, AMENDMENT, TERMINATION
13.01    Exclusive Benefit  ...........................................  48
13.02    Amendment by Employer  .......................................  48
13.03    Amendment by Prototype Plan Sponsor  .........................  48
13.04    Plan Termination or Suspension  ..............................  49
13.05    Full Vesting on Termination ................................... 49
13.06    Post Termination Procedure and Distribution ..................  49
13.07    Merger/Direct Transfer .......................................  49

ARTICLE XIV, CODE SS401(k) AND CODE SS401(m) ARRANGEMENTS
14.01    Application  .................................................  51
14.02    401(k) Arrangement  ..........................................  51
14.03    Definitions ..................................................  54
14.04    Matching Contributions/ Employee Contributions  ..............  55
14.05 	 Deferral Deposit Timing/Employer
         Contribution Status ..........................................  56
14.06    Special Accounting and Allocation Provisions  ................  56
14.07    Annual Elective Deferral Limitation  .........................  57
14.08    Actual Deferral Percentage (ADP) Test  .......................  57
14.09    Actual Contribution Percentage (ACP) Test ....................  58
14.10    Multiple Use Limitation  .....................................  60
14.11    Distribution Restrictions ....................................  60
14.12    Special Allocation and Valuation Rules  ......................  61

                           DOUGHERTY MCKINNON & LUBY
                 DEFINED CONTRIBUTION PROTOTYPE PLAN AND TRUST
                           BASIC PLAN DOCUMENT # 01

Dougherty McKinnon & Luby Benefit Services, LLC, in its capacity as
Prototype Plan Sponsor, establishes this Prototype Plan intended to conform
to and qualify under SS401 and SS501 of the Internal Revenue Code of 1986, as
amended. An Employer establishes a Plan and Trust under this Prototype Plan
by executing an Adoption Agreement. If the Employer adopts this Plan as a
restated Plan in substitution for, and in amendment of, an existing plan,
the provisions of this Plan, as a restated Plan, apply solely to an Employee
whose employment with the Employer terminates on or after the restated
Effective Date of the Plan. If an Employee's employment with the Employer
terminates prior to the restated Effective Date, that Employee is entitled
to benefits under the Plan as the Plan existed on the date of the Employee's
termination of employment.
<PAGE>
                                   ARTICLE I
                                  DEFINITIONS

1.01 "Account" means the separate Account(s) which the Plan Administrator
or the Trustee maintains under the Plan for a Participant.

1.02 "Account Balance" or "Accrued Benefit" means the amount standing in a
Participant's Account(s) as of any date derived from Employer contributions
and from Participant contributions, if any.

1.03 "Accounting Date" means the last day of the Plan Year. The Plan
Administrator will allocate Employer contributions and forfeitures for a
particular Plan Year as of the Accounting Date of that Plan Year, and on
such other dates, if any, as the Plan Administrator determines, consistent
with the Plan's allocation conditions and other provisions.

1.04 "Adoption Agreement" means the document executed by each Employer
adopting this Plan. References to Adoption Agreement within this basic plan
document are to the Adoption Agreement as completed and executed by a
particular Employer unless the context clearly indicates otherwise. An
adopting Employer's Adoption Agreement and this basic plan document together
constitute a single Plan and Trust of the Employer. Each elective provision
of the Adoption Agreement corresponds (by its parenthetical section
reference) to the section of the Plan which grants the election. Each
Adoption Agreement offered under this Plan is either a Nonstandardized Plan
or a Standardized Plan, as identified in that Adoption Agreement. The
provisions of this Plan apply in the same manner to Nonstandardized Plans
and to Standardized Plans unless otherwise specified. All section references
within an Adoption Agreement are Adoption Agreement section references
unless the context clearly indicates otherwise.

1.05 "Beneficiary" means a person designated by a Participant or by the
Plan who is or may become entitled to a benefit under the Plan. A
Beneficiary who becomes entitled to a benefit under the Plan remains a
Beneficiary under the Plan until the Trustee has fully distributed to the

Beneficiary his/her Plan benefit. A Beneficiary's right to (and the Plan
Administrator's or a Trustee's duty to provide to the Beneficiary)
information or data concerning the Plan does not arise until the Beneficiary
first becomes entitled to receive a benefit under the Plan.

1.06 "Code" means the Internal Revenue Code of 1986, as amended and
includes applicable Treasury regulations.

1.07 "Compensation" means a Participant's W-2 wages, Code SS3401(a) wages,
or 415 compensation except, in the case of a Self-Employed Individual,
Compensation means Earned Income as defined in Section 1.09. The Employer in
its Adoption Agreement must specify which definition of Compensation
(Section 1.07(A), (B) or (C)) applies under the Plan and any modifications
thereto, for purposes of contribution allocations under Article III.

Any reference in the Plan to Compensation is a reference to the definition
in this Section 1.07, unless the Plan reference, or the Employer in its
Adoption Agreement, modifies this definition. The Plan Administrator will
take into account only Compensation actually paid during (or as permitted
under the Code, paid for) the relevant period. A Compensation payment
includes Compensation paid by the Employer through another person under the
common paymaster provisions in Code SSSS3121 and 3306. Compensation, unless
otherwise specified in the Adoption Agreement, does not include any form of
<PAGE>
remuneration (including severance pay and vacation pay) paid to the
Participant after the Participant incurs a Separation from Service.

(A) W-2 Wages. W-2 wages means wages for federal income tax withholding
purposes, as defined under Code SS3401(a), plus all other payments to an
Employee in the course of the Employer's trade or business, for which the
Employer must furnish the Employee a written statement under Code SSSS6041,
6051 and 6052, but determined without regard to any rules that limit the
remuneration included in wages based on the nature or location of the
employment or services performed (such as the exception for agricultural
labor in Code SS3401(a)(2)).

(B) Code SS3401(a) Wages. Code SS3401(a) wages means wages within the
meaning of Code SS3401(a) for the purposes of income tax withholding at the
source, but determined without regard to any rules that limit the
remuneration included in wages based on the nature or the location of the
employment or the services performed (such as the exception for agricultural
labor in Code SS3401(a)(2)).

(C) Code SS415 Compensation (current income definition). Code SS415
compensation means the Employee's wages, salaries, fees for professional
service and other amounts received 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,

                                    -1-

commissions paid salespersons, 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 Treas. Reg. SS1.62-2(c)).

Code SS415 compensation does not include:

(a) Employer contributions to a plan of deferred compensation to the
extent the contributions are not included in the gross income of the
Employee for the taxable year in which contributed, Employer contributions
on behalf of an Employee to a Simplified Employee Pension Plan to the extent
such contributions are excludible from the Employee's gross income, and any
distributions from a plan of deferred compensation, regardless of whether
such amounts are includible in the gross income of the Employee when
distributed.

(b) Amounts realized from the exercise of a non-qualified stock option, or
when restricted stock (or property) held by an 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 stock option described in Part II, Subchapter D, Chapter 1,
Subtitle A of the Code.

(d) Other amounts which receive special tax benefits, such as premiums for
group term life insurance (but only to the extent that the premiums are not
includible in the gross income of the Employee), or contributions made by an
Employer (whether or not under a salary reduction agreement) toward the
purchase of an annuity contract described in Code SS403(b) (whether or not
the contributions are excludible from the gross income of the Employee).
<PAGE>
(D) Elective Contributions. Compensation under Sections 1.07(A), 1.07(B)
and 1.07(C) includes Elective Contributions unless the Employer in its
Adoption Agreement elects to exclude Elective Contributions. "Elective
Contributions" are amounts excludible from the Employee's gross income under
Code SSSS125, 132(f)(4), 402(e)(3), 402(h)(2), 403(b), 408(p) or 457, and
contributed by the Employer, at the Employee's election, to a cafeteria
plan, a qualified transportation fringe benefit plan, a 401(k) arrangement,
a SARSEP, a tax-sheltered annuity, a SIMPLE plan or a Code SS457 plan.
Notwithstanding the preceding sentence, amounts described in SS132(f)(4) are
not Elective Contributions until Plan Years beginning on or after January 1,
2001, unless the Plan Administrator operationally has included such amounts
effective as of an earlier Plan Year beginning no earlier than January 1,
1998.

(E) Compensation Dollar Limitation. For any Plan Year, the Plan
Administrator in allocating contributions under Article III or in testing
the Plan for nondiscrimination, cannot take into account more than $150,000
(or such larger or smaller amount as the Commissioner of Internal Revenue
may prescribe) of any Participant's Compensation.

Notwithstanding the foregoing, an Employee under a 401(k) arrangement may
make elective deferrals with respect to Compensation which exceeds the Plan
Year Compensation limitation, provided such deferrals otherwise satisfy Code
SS402(g) and other applicable limitations.

(F) Nondiscrimination. For purposes of determining whether the Plan
discriminates in favor of Highly Compensated Employees, Compensation means
Compensation as defined in this Section 1.07, except: (1) the Employer
annually may elect operationally to include or to exclude Elective
Contributions, irrespective of the Employer's election in its Adoption
Agreement regarding Elective Contributions; and (2) the Plan Administrator
will disregard any elections made in the "modifications to Compensation
definition" section of Adoption Agreement Section 1.07. The Employer's
election described in clause (1) must be consistent and uniform with respect
to all Employees and all plans of the Employer for any particular Plan Year.
The Employer, irrespective of clause (2), may elect to exclude from this
nondiscrimination definition of Compensation any items of Compensation
excludible under Code SS414(s) and the applicable Treasury regulations,
provided such adjusted definition conforms to the nondiscrimination
requirements of those regulations. Furthermore, for nondiscrimination
purposes, including the computation of an Employee's actual deferral
percentage ("ADP") or actual contribution percentage ("ACP"), the Plan
Administrator may limit Compensation taken into account to Compensation
received only for the portion of the Plan Year in which the Employee was a
Participant and only for the portion of the Plan Year in which the Plan or
the 401(k) arrangement was in effect.

1.08 "Disability" means the Participant, because of a physical or mental
disability, will be unable to perform the duties of his/her customary
position of employment (or is unable to engage in any substantial gainful
activity) for an indefinite period which the Plan Administrator considers
will be of long continued duration. A Participant also is disabled if he/she
incurs the permanent loss or loss of use of a member or function of the
body, or is permanently disfigured, and incurs a Separation from Service. A
Participant is disabled on the date the Plan Administrator determines the
Participant satisfies the definition of Disability. The Plan Administrator
may require a Participant to submit to a physical examination in order to
confirm Disability. The Plan Administrator will apply the provisions of this
Section 1.08 in a nondiscriminatory, consistent and uniform manner. The
<PAGE>
Employer may provide an alternative definition of Disability in an Addendum
to its Adoption Agreement.

1.09 "Earned Income" means net earnings from self-employment in the trade
or business with respect to which the Employer has established the Plan,
provided personal services of the Self-Employed Individual are a material
income producing factor. The Plan Administrator will determine net earnings
without regard to items excluded from gross income and the deductions
allocable to those items. The Plan Administrator will determine net earnings
after the deduction allowed to the Self-Employed Individual for all
contributions made by the Employer to a qualified plan and after the
deduction allowed to the Self-Employed Individual under Code SS164(f) for
self-employment taxes.

                                    -2-

1.10 "Effective Date" of this Plan is the date specified in the Adoption
Agreement unless otherwise for a specified purpose provided within this
basic plan document or within (as part of the Adoption Agreement) a
Participation Agreement, an Addendum, or within Appendices A or B.

1.11 "Employee" means any common law employee, Self-Employed Individual,
Leased Employee or other person the Code treats as an employee of the
Employer for purposes of the Employer's qualified plan. The Employer in its
Adoption Agreement must elect or specify any Employee, or class of
Employees, not eligible to participate in the Plan (an "excluded Employee").

(A) Collective Bargaining Employees. If the Employer elects in its
Adoption Agreement to exclude collective bargaining Employees from
eligibility to participate, the exclusion applies to any Employee included
in a unit of Employees covered by an agreement which the Secretary of Labor
finds to be a collective bargaining agreement between employee
representatives and one or more employers, if: (1) retirement benefits were
the subject of good faith bargaining; and (2) two percent or less of the
employees covered by the agreement are "professionals" as defined in Treas.
Reg. SS1.410(b)-9, unless the collective bargaining agreement requires the
Employee to be included within the Plan. The term "employee representatives"
does not include any organization more than half the members of which are
owners, officers, or executives of the Employer.

(B) Nonresident Aliens. If the Employer elects in its Adoption Agreement
to exclude nonresident aliens from eligibility to participate, the exclusion
applies to any nonresident alien Employee who does not receive any earned
income, as defined in Code SS911(d)(2), from the Employer which constitutes
United States source income, as defined in Code SS861(a)(3).

(C) Reclassified Employees. If the Employer elects in its Adoption
Agreement to exclude reclassified Employees from eligibility to participate,
the exclusion applies to any person the Employer does not treat as an
Employee (including, but not limited to, independent contractors, persons
the Employer pays outside of its payroll system and out-sourced workers) for
federal income tax withholding purposes under Code SS3401(a), but for whom
there is a binding determination the individual is an Employee or a Leased
Employee of the Employer.

1.12 "Employer" means each employer who establishes a Plan under this
Prototype Plan by executing an Adoption Agreement and includes to the extent
described in Section 1.26 a Related Employer and a Participating Employer.
The Employer for purposes of acting as Plan Administrator, making Plan
<PAGE>
amendments, terminating the Plan or performing other ERISA settlor
functions, means the signatory Employer to the Adoption Agreement Execution
Page and does not include any Related Employer or Participating Employer.

1.13 "ERISA" means the Employee Retirement Income Security Act of 1974, as
amended, and includes applicable Department of Labor regulations.

1.14 "Highly Compensated Employee" means an Employee who:

(a) during the Plan Year or during the preceding Plan Year, is a more than
5% owner of the Employer (applying the constructive ownership rules of Code
SS318, and applying the principles of Code SS318, for an unincorporated
entity); or

(b) during the preceding Plan Year had Compensation in excess of $80,000
(as adjusted by the Commissioner of Internal Revenue for the relevant year)
and, if the Employer under its Adoption Agreement Appendices A or B, makes
the top-paid group election, was part of the top-paid 20% group of Employees
(based on Compensation for the preceding Plan Year).

For purposes of this Section 1.14, "Compensation" means Compensation as
defined in Section 1.07, except any exclusions from Compensation the
Employer elects in Adoption Agreement Section 1.07 do not apply, and
Compensation specifically includes Elective Contributions. The Plan
Administrator must make the determination of who is a Highly Compensated
Employee, including the determinations of the number and identity of the
top-paid 20% group, consistent with Code SS414(q) and regulations issued
under that Code section. The Employer in its Adoption Agreement Appendices A
or B may make a calendar year data election to determine the Highly
Compensated Employees for the Plan Year, as prescribed by Treasury
regulations or by other guidance published in the Internal Revenue Bulletin.
A calendar year data election must apply to all plans of the Employer which
reference the highly compensated employee definition in Code SS414(q). For
purposes of this Section 1.14, if the current Plan Year is the first year of
the Plan, then the term "preceding Plan Year" means the 12-consecutive month
period immediately preceding the current Plan Year.

1.15 "Hour of Service" means:

(a) Each Hour of Service for which the Employer, either directly or
indirectly, pays an Employee, or for which the Employee is entitled to
payment, for the performance of duties. The Plan Administrator credits Hours
of Service under this Paragraph (a) to the Employee for the computation
period in which the Employee performs the duties, irrespective of when paid;

(b) Each Hour of Service for back pay, irrespective of mitigation of
damages, to which the Employer has agreed or for which the Employee has
received an award. The Plan Administrator credits Hours of Service under
this Paragraph (b) to the Employee for the computation period(s) to which
the award or the agreement pertains rather than for the computation period
in which the award, agreement or payment is made; and

(c) Each Hour of Service for which the Employer, either directly or
indirectly, pays an Employee, or for which the Employee is entitled to
payment (irrespective of whether the employment relationship is terminated),
for reasons other than for the

                                    -3-

<PAGE>
performance of duties during a computation period, such as leave of absence,
vacation, holiday, sick leave, illness, incapacity (including disability),
layoff, jury duty or military duty. The Plan Administrator will credit no
more than 501 Hours of Service under this Paragraph (c) to an Employee on
account of any single continuous period during which the Employee does not
perform any duties (whether or not such period occurs during a single
computation period). The Plan Administrator credits Hours of Service under
this Paragraph (c) in accordance with the rules of paragraphs (b) and (c) of
Labor Reg. SS2530.200b-2, which the Plan, by this reference, specifically
incorporates in full within this Paragraph (c).

The Plan Administrator will not credit an Hour of Service under more than
one of the above Paragraphs (a), (b) or (c). A computation period for purposes
of this Section 1.15 is the Plan Year, Year of Service period, Break in Service
period or other period, as determined under the Plan provision for which the
Plan Administrator is measuring an Employee's Hours of Service. The Plan
Administrator will resolve any ambiguity with respect to the crediting of an
Hour of Service in favor of the Employee.

(A) Method of Crediting Hours of Service. The Employer must elect in its
Adoption Agreement the method the Plan Administrator will use in crediting
an Employee with Hours of Service and the purpose for which the elected
method will apply.

(B) Actual Method. Under the Actual Method as determined from records, an
Employee receives credit for Hours of Service for hours worked and hours for
which the Employer makes payment or for which payment is due from the
Employer.

(C) Equivalency Method. Under an Equivalency Method, for each equivalency
period for which the Plan Administrator would credit the Employee with at
least one Hour of Service, the Plan Administrator will credit the Employee
with: (i) 10 Hours of Service for a daily equivalency; (ii) 45 Hours of
Service for a weekly equivalency; (iii) 95 Hours of Service for a
semimonthly payroll period equivalency; and (iv) 190 Hours of Service for a
monthly equivalency.

(D) Elapsed Time Method. Under the Elapsed Time Method, an Employee
receives credit for Service for the aggregate of all time periods
(regardless of the Employee's actual Hours of Service) commencing with the
Employee's Employment Commencement Date, or with his/her Reemployment
Commencement Date, and ending on the date a Break in Service begins. An
Employee's Employment Commencement Date or his/her Re-employment
Commencement Date begins on the first day he/she performs an Hour of Service
following employment or re-employment. In applying the Elapsed Time Method,
the Plan Administrator will credit an Employee's Service for any Period of
Severance of less than 12-consecutive months and will express fractional
periods of Service in days.

Under the Elapsed Time Method, a Break in Service is a Period of Severance
of at least 12 consecutive months. A Period of Severance is a continuous
period of time during which the Employee is not employed by the Employer.
The continuous period begins on the date the Employee retires, quits, is
discharged, or dies or if earlier, the first 12-month anniversary of the
date on which the Employee otherwise is absent from Service for any other
reason (including disability, vacation, leave of absence, layoff, etc.). In
the case of an Employee who is absent from work for maternity or paternity
reasons, the 12-consecutive month period beginning on the first anniversary
of the first date the Employee is otherwise absent from Service does not
<PAGE>
constitute a Break in Service.

(E) Maternity/Paternity Leave/Family and Medical Leave Act. Solely for
purposes of determining whether an Employee incurs a Break in Service under
any provision of this Plan, the Plan Administrator must credit Hours of
Service during the Employee's unpaid absence period: (i) due to maternity or
paternity leave; or (ii) as required under the Family and Medical Leave Act.
An Employee is on maternity or paternity leave if the Employee's absence is
due to the Employee's pregnancy, the birth of the Employee's child, the
placement with the Employee of an adopted child, or the care of the
Employee's child immediately following the child's birth or placement. The
Plan Administrator credits Hours of Service under this Section 1.15(E) on
the basis of the number of Hours of Service for which the Employee normally
would receive credit or, if the Plan Administrator cannot determine the
number of Hours of Service the Employee would receive credit for, on the
basis of 8 hours per day during the absence period. The Plan Administrator
will credit only the number (not exceeding 501) of Hours of Service
necessary to prevent an Employee's Break in Service. The Plan Administrator
credits all Hours of Service described in this Section 1.15(E) to the
computation period in which the absence period begins or, if the Employee
does not need these Hours of Service to prevent a Break in Service in the
computation period in which his/her absence period begins, the Plan
Administrator credits these Hours of Service to the immediately following
computation period.

(F) Qualified Military Service. Hour of Service also includes any Service
the Plan must credit for contributions and benefits in order to satisfy the
crediting of Service requirements of Code SS414(u). The provisions of this
Section 1.15(F) apply beginning December 12, 1994, or if the Employer's Plan
is effective after that date, as of the Plan's Effective Date.

1.16 "Leased Employee" means an individual (who otherwise is not an Employee
of the Employer) who, pursuant to an agreement between the Employer and any
other person, has performed services for the Employer (or for the Employer
and any persons related to the Employer within the meaning of Code
SS144(a)(3)) on a substantially full time basis for at least one year and who
performs such services under primary direction or control of the Employer
within the meaning of Code SS414(n)(2). Except as described in Section
1.16(A), a Leased Employee is an Employee for purposes of the Plan. If a
Leased Employee is an Employee, "Compensation" includes Compensation from
the leasing organization which is attributable to services performed for the
Employer.

                                    -4-

(A) Safe Harbor Plan Exception. A Leased Employee is not an Employee if
the leasing organization covers the employee in a safe harbor plan and,
prior to application of this safe harbor plan exception, 20% or less of the
Employer's Employees (other than Highly Compensated Employees) are Leased
Employees. A safe harbor plan is a money purchase pension plan providing
immediate participation, full and immediate vesting, and a nonintegrated
contribution formula equal to at least 10% of the employee's compensation,
without regard to employment by the leasing organization on a specified
date. The safe harbor plan must determine the 10% contribution on the basis
of compensation as defined in Code SS415(c)(3) including Elective
Contributions.

(B) Other Requirements. The Plan Administrator must apply this Section
1.16 in a manner consistent with Code SSSS414(n) and 414(o) and the
<PAGE>
regulations issued under those Code sections. If a Participant is a Leased
Employee covered by a plan maintained by the leasing organization, the Plan
Administrator will determine the allocation of Employer contributions and
Participant forfeitures on behalf of the Participant under the Employer's
Plan without taking into account the Leased Employee's allocation, if any,
under the leasing organization's plan.

1.17 "Nonhighly Compensated Employee" means any Employee who is not a
Highly Compensated Employee.

1.18 "Nontransferable Annuity" means an annuity contract which by its
terms provides that it may not be sold, assigned, discounted, pledged as
collateral for a loan or security for the performance of an obligation or
for any purpose to any person other than the insurance company. If the Plan
distributes an annuity contract, the contract must be a Nontransferable
Annuity.

1.19 "Paired Plans" means the Employer has adopted two Standardized Plan
Adoption Agreements offered with this Prototype Plan, one Adoption Agreement
being a Paired Profit Sharing Plan and one Adoption Agreement being a Paired
Pension Plan. A Paired Profit Sharing Plan may include a 401(k) arrangement.
A Paired Pension Plan must be a money purchase pension plan, defined benefit
plan or a target benefit pension plan. Paired Plans must be the subject of a
favorable opinion letter issued by the National Office of the Internal
Revenue Service. If an Employer adopts paired plans, only one of the plans
may provide for permitted disparity.

1.20 "Participant" means an eligible Employee who becomes a Participant in
accordance with the provisions of Section 2.01. An eligible Employee means
an Employee who is not an excluded Employee under Adoption Agreement Section
1.11.

1.21 "Plan" means the retirement plan established or continued by the
Employer in the form of this Prototype Plan, including the Adoption
Agreement under which the Employer has elected to establish this Plan. The
Employer must designate the name of the Plan in its Adoption Agreement. An
Employer may execute more than one Adoption Agreement offered under this
Plan, each of which will constitute a separate Plan and Trust established or
continued by that Employer. The Plan and the Trust created by each adopting
Employer is a separate Plan and a separate Trust, independent from the plan
and the trust of any other employer adopting this Prototype Plan. All section
references within this basic plan document are Plan section references unless
the context clearly indicates otherwise. The Plan includes any Addendum or
Appendix permitted by the basic plan document or by the Employer's Adoption
Agreement and which the Employer attaches to its Adoption Agreement. An
Addendum must correspond by section reference to the section of the basic plan
document or Adoption Agreement permitting the Addendum.

1.22 "Plan Administrator" means the Employer unless the Employer
designates another person or persons to hold the position of Plan
Administrator. Any person(s) the Employer appoints as Plan Administrator may
or may not be Participants in the Plan. In addition to its other duties, the
Plan Administrator has full responsibility for the Plan's compliance with
the reporting and disclosure rules under ERISA.

1.23 "Plan Entry Date" means the date(s) the Employer elects in Adoption
Agreement Section 2.01.

1.24 "Plan Year" means the consecutive month period the Employer specifies
<PAGE>
in its Adoption Agreement. The Employer also must specify in its Adoption
Agreement the "Limitation Year" applicable to the limitations on allocations
described in Article III. If the Employer maintains Paired Plans, each Plan
must have the same Plan Year.

1.25 "Protected Benefit" means any accrued benefit described in Treas.
Reg. SS1.411(d)-4, including any optional form of benefit provided under the
Plan which may not (except in accordance with such Regulations) be reduced,
eliminated or made subject to Employer discretion.

1.26 "Related Group"/"Related Employer" A Related Group is a controlled
group of corporations (as defined in Code SS414(b)), trades or businesses
(whether or not incorporated) which are under common control (as defined in
Code SS414(c)), an affiliated service group (as defined in Code SS414(m)) or
an arrangement otherwise described in Code SS414(o). Each Employer/member of
the Related Group is a Related Employer. The term "Employer" includes every
Related Employer for purposes of crediting Service and Hours of Service,
determining Years of Service and Breaks in Service under Articles II and V,
determining Separation from Service, applying the Coverage Test under
Section 3.06(E), applying the limitations on allocations in Part 2 of
Article III, applying the top-heavy rules and the minimum allocation
requirements of Article XII, applying the definitions of Employee, Highly
Compensated Employee, Compensation and Leased Employee, applying the safe
harbor 401(k) provisions of Section 14.02(D), applying the SIMPLE 401(k)
provisions of Section 14.02(E) and for any other purpose the Code or the
Plan require.

(A) Participating Employer. An Employer may contribute to the Plan only by
being a signatory to the Execution Page of the Adoption Agreement or to a
Participation Agreement to the Adoption Agreement. If a Related Employer

                                    -5-

executes a Participation Agreement to the Adoption Agreement, the Related
Employer is a Participating Employer. A Participating Employer is an
Employer for all purposes of the Plan except as provided in Section 1.12.

(B) Standardized/Nonstandardized Plan. If the Employer's Plan is a
Standardized Plan, all Employees of the Employer or of any Related Employer,
are eligible to participate in the Plan, irrespective of whether the Related
Employer directly employing the Employee is a Participating Employer.
Notwithstanding the immediately preceding sentence, individuals who become
Employees of a Related Employer as a result of a transaction described in
Code SS410(b)(6)(C) are not eligible to participate in the Plan during the
Plan Year in which such transaction occurs nor in the following Plan Year,
unless the Related Employer which employs such Employees becomes during such
period a Participating Employer, by executing a Participation Agreement to
the Adoption Agreement. If the Plan is a Nonstandardized Plan, the Employees
of a Related Employer are not eligible to participate in the Plan unless the
Related Employer is a Participating Employer.

1.27 "Self-Employed Individual"/ "Owner-Employee"/"Shareholder-Employee"
"Self-Employed Individual" means an individual who has Earned Income (or who
would have had Earned Income but for the fact that the trade or business did
not have net profits) for the taxable year from the trade or business for
which the Plan is established. "Owner-Employee" means a Self-Employed
Individual who is the sole proprietor in the case of a sole proprietorship.
If the Employer is a partnership, or a limited liability company taxed for
federal income tax purposes as a partnership, "Owner-Employee" means a Self-
<PAGE>
Employed Individual who is a partner or member and owns more than 10% of
either the capital or the profits interest of the partnership or of the
limited liability company. "Shareholder-Employee" means an employee or
officer of an "S" corporation who owns (or is considered as owning under
Code SS318(a)(1)) more than 5% of the outstanding stock of the corporation on
any day of the corporation's taxable year.

1.28 "Separation from Service" means an event after which the Employee no
longer has an employment relationship with the Employer maintaining this
Plan or with a Related Employer.

1.29 "Service" means any period of time the Employee is in the employ of
the Employer, including any period the Employee is on an unpaid leave of
absence authorized by the Employer under a uniform, nondiscriminatory policy
applicable to all Employees.

1.30 "Service with a Predecessor Employer" If the Employer maintains the
plan of a predecessor employer, service of the Employee with the predecessor
employer is Service with the Employer. If the Employer does not maintain the
plan of a predecessor employer, the Plan does not credit service with the
predecessor employer, unless the Employer in its Adoption Agreement (or in a
Participation Agreement, if applicable) elects to credit designated
predecessor employer service and specifies the purposes for which the Plan
will credit service with that predecessor employer.
Unless the Employer under its Adoption Agreement Section 2.01 provides for
this purpose specific Plan Entry Dates, an Employee who satisfies the Plan's
eligibility condition(s) by reason of the crediting of predecessor service
will enter the Plan in accordance with the provisions of Section 2.04 as if
the Employee were a re-employed Employee on the first day the Plan credits
predecessor service.

1.31 "Trust" means the separate Trust created under the Plan.

1.32 "Trust Fund" means all property of every kind acquired by the Plan
and held by the Trust, other than incidental benefit insurance contracts.

1.33 "Trustee" means the person or persons who as Trustee execute the
Adoption Agreement, or any successor in office who in writing accepts the
position of Trustee. The Employer must designate in its Adoption Agreement
whether the Trustee will administer the Trust as a discretionary Trustee or
as a nondiscretionary Trustee. If a person acts as a discretionary Trustee,
the Employer also may appoint a Custodian. See Article X. If the Prototype
Plan Sponsor is a bank, savings and loan association, credit union, mutual
fund, insurance company, or other institution qualified to serve as Trustee,
a person other than the Prototype Plan Sponsor (or its affiliate) may not
serve as Trustee or as Custodian of the Plan without the written consent of
the Prototype Plan Sponsor.

1.34 "Vested" means a Participant or a Beneficiary has an unconditional
claim, legally enforceable against the Plan, to the Participant's Account
Balance or Accrued Benefit.

                                    -6-

                                  ARTICLE II
                         ELIGIBILITY AND PARTICIPATION

2.01 ELIGIBILITY. Each eligible Employee becomes a Participant in the Plan
<PAGE>
in accordance with the eligibility provisions the Employer elects in its
Adoption Agreement. If this Plan is a restated Plan, each Employee who was a
Participant in the Plan on the day before the restated Effective Date
continues as a Participant in the restated Plan, irrespective of whether
he/she satisfies the eligibility conditions of the restated Plan, unless the
Employer provides otherwise in its Adoption Agreement. If the Employer
contributes to the Plan under a Davis-Bacon contract, except as the contract
provides, the Employer's Adoption Agreement elections imposing age and
service eligibility conditions do not apply with respect to an Employee
performing Davis-Bacon contract Service.

2.02 AGE AND SERVICE CONDITIONS. For
purposes of an Employee's participation in the Plan, the Plan: (1) may not
impose an age condition exceeding age 21; and (2) takes into account all of
the Employee's Years of Service with the Employer, except as provided in
Section 2.03. "Year of Service" for purposes of an Employee's participation
in the Plan, means a 12consecutive month eligibility computation period
during which the Employee completes the number of Hours of Service (not
exceeding 1,000) the Employer specifies in its Adoption Agreement.

If the Employer under Adoption Agreement Section
2.01 elects an alternative Service condition to one Year of Service or two
Years of Service, the Employer must elect in the Adoption Agreement the Hour
of Service and any other requirement(s), if any, after the Employee
completes one Hour of Service. Under any alternative Service condition
election, the Plan may not require an Employee to complete more than one
Year of Service (1,000 Hours of Service in 12-consecutive months) or two
Years of Service if applicable.

If the Employer in its Adoption Agreement elects to apply the Equivalency
Method or the Elapsed Time Method in applying the Plan's eligibility Service
condition, the Plan Administrator will credit Service in accordance with
Sections 1.15(D) and (D).

2.03 BREAK IN SERVICE - PARTICIPATION. An
Employee incurs a "Break in Service" if during any applicable 12-consecutive
month period he/she does not complete more than 500 Hours of Service with
the Employer. The "12-consecutive month period" under this Section 2.03 is
the same 12-consecutive month period for which the Plan measures a "Year of
Service" under Section 2.02. If the Plan applies the Elapsed Time Method of
crediting Service under Section 1.15(D), a Participant incurs a "Break in
Service" if the Participant has a Period of Severance of at least 12
consecutive months.

(A) Two Year Eligibility. If the Employer under Adoption Agreement Section
2.01 elects a two Years of Service condition for eligibility purposes, an
Employee who incurs a one year Break in Service prior to completing two
Years of Service is a new Employee on the date he/she first performs an Hour
of Service for the Employer after the Break in Service, and the Employee
establishes a new Employment Commencement Date for purposes of the initial
eligibility computation period under Section 2.02.

(B) One Year Hold-Out Rule. The Employer must elect in its Adoption
Agreement whether to apply the one year hold-out rule under Code
SS410(a)(5)(C). Under this rule, a Participant will incur a suspension of
participation in the Plan after incurring a one year Break in Service and
the Plan disregards a Participant's Service completed prior to a Break in
Service until the Participant completes one Year of Service following the
Break in Service. The Plan suspends the Participant's participation in the
<PAGE>
Plan as of the first day of the Plan Year following the Plan Year in which
the Participant incurs the Break in Service. If the Participant completes
one Year of Service following his/her Break in Service, the Plan restores
that Participant's pre-Break Service (and the Participant resumes active
participation in the Plan) retroactively to the first day of the computation
period in which the Participant first completes one Year of Service
following his/her Break in Service. The initial computation period under
this Section 2.03(B) is the 12-consecutive month period measured from the
date the Participant first receives credit for an Hour of Service following
the one year Break in Service. The Plan measures any subsequent computation
periods, if necessary, in a manner consistent with the Employer's
eligibility computation period election in Adoption Agreement Section 2.02.
If the Employer elects to apply the one year hold-out rule, the Employer
also must elect in its Adoption Agreement whether to limit application of
the rule only to a Participant who has incurred a Separation from Service.

The Plan Administrator also will apply the oneyear hold out rule, if
applicable, to an Employee who satisfies the Plan's eligibility conditions
but who incurs a Separation from Service and a one year Break in Service
prior to becoming a Participant.

This Section 2.03(B) does not affect a Participant's vesting credit under
Article V and, during a suspension period, the Participant's Account
continues to share fully in Trust Fund allocations under Article IX.
Furthermore, the Plan Administrator in applying this Section 2.03(B) does
not restore any Service disregarded under the Break in Service rule of
Section 2.03(A).

(C) No Application to 401(k) Arrangement. If the Plan includes a 401(k)
arrangement and the Employer in its Adoption Agreement elects to apply the
Section 2.03(B) one year hold-out rule, the Plan Administrator will apply
the provisions of Section 2.04 to the deferral contributions portion of the
Plan without regard to Section 2.03(B).

(D) No Rule of Parity - Participation. For purposes of Plan participation,
the Plan does not apply the "rule of parity" under Code SS410(a)(5)(D).

2.04 PARTICIPATION UPON RE-EMPLOYMENT.
A Participant who incurs a Separation from Service will re-enter the Plan as
a Participant on the date of his/her re-employment with the Employer,
subject to the one year hold-out rule, if applicable, under Section 2.03(B).

                                    -7-

An Employee who satisfies the Plan's eligibility conditions but who incurs a
Separation from Service prior to becoming a Participant will become a
Participant on the later of the Plan Entry Date on which he/she would have
entered the Plan had he/she not incurred a Separation from Service or the
date of his/her re-employment, subject to the one year hold-out rule, if
applicable, under Section 2.03(B). Any Employee who incurs a Separation from
Service prior to satisfying the Plan's eligibility conditions becomes a
Participant in accordance with Adoption Agreement Section 2.01.

2.05 CHANGE IN EMPLOYMENT STATUS.
The Employer in its Adoption Agreement Section 1.11 may elect to exclude
certain Employees from Plan participation ("excluded Employees"). If a
Participant has not incurred a Separation from Service but becomes an excluded
Employee, during the period of exclusion the excluded Employee will not share
in the allocation of any Employer contributions or Participant forfeitures, and
<PAGE>
may not make deferral contributions if the Plan includes a 401(k) arrangement,
with respect to Compensation paid to the excluded Employee during the period
of exclusion. However, during such period of exclusion, the Participant,
without regard to employment classification, continues to receive credit for
vesting under Article V for each included Year of Service and the
Participant's Account continues to share fully in Trust Fund allocations
under Article IX. If a Participant who becomes an excluded Employee
subsequently resumes status as an eligible Employee, the Participant will
participate in the Plan immediately upon resuming eligible status, subject
to the one year hold-out rule, if applicable, under Section 2.03(B).

If an excluded Employee who is not a Participant becomes an eligible
Employee, he/she will participate immediately in the Plan if he/she has
satisfied the eligibility conditions of Adoption Agreement Section 2.01 and
would have been a Participant had he/she not been an excluded Employee
during his/her period of Service. Furthermore, the excluded Employee
receives credit for vesting under Article V for each included vesting Year
of Service notwithstanding the Employee's excluded Employee status.

2.06 ELECTION NOT TO PARTICIPATE.
If the Plan is a Standardized Plan, the Plan does not permit an otherwise
eligible Employee nor any Participant to elect not to participate in the Plan
("opt-out"). If the Plan is a Nonstandardized Plan, the Employer in its
Adoption Agreement must elect whether any eligible Employee may elect
irrevocably to opt-out. The Employee prior to his/her Plan Entry Date must file
an opt-out election in writing with the Plan Administrator on a form provided
by the Plan Administrator for this purpose.

                                    -8-

                                 ARTICLE III
                    EMPLOYER CONTRIBUTIONS AND FORFEITURES
Part 1. Amount of Employer Contributions and Plan Allocations: Sections 3.01
through 3.06

3.01 EMPLOYER CONTRIBUTIONS.

(A) Amount and Types of Contribution. The Employer in its Adoption
Agreement will elect the amount and type(s) of Employer Plan
contribution(s). The Employer will not make a contribution to the Trust for
any Plan Year to the extent the contribution would exceed the Participants'
Maximum Permissible Amounts. Unless otherwise provided in an Addendum to its
Adoption Agreement, the Employer need not have net profits to make a
contribution under the Plan. If the Employer's Plan is a money purchase
pension plan and the Employer also maintains a defined benefit pension plan,
notwithstanding the money purchase pension plan formula in the Employer's
Adoption Agreement, the Employer's required contribution to its money
purchase pension plan for a Plan Year is limited to the amount which the
Employer may deduct under Code SS404(a)(7). If the Employer under Code
SS404(a)(7) must reduce its money purchase pension plan contribution, the
Plan Administrator will reduce each Participant's allocation in the same
ratio as the reduced total Employer contribution bears to the original
(unreduced) Employer contribution.

(B) Form of Contribution/Related Employer. Subject to the consent of the
Trustee, the Employer may make its contribution in property instead of cash,
provided the contribution of property is not a prohibited transaction under
the Code or under ERISA. Unless the Employer in its Adoption Agreement makes
a contrary election, the Plan Administrator will allocate all Employer
<PAGE>
contributions and forfeitures without regard to which contributing Related
Employer directly employs the affected Participants.

(C) Time of Payment of Contribution. The Employer may pay its contribution
for any Plan Year in one or more installments without interest. Unless
otherwise required by contract, by the Code or by ERISA, the Employer may
make its contribution to the Plan for a particular Plan Year at such time(s)
as the Employer in its sole discretion determines. If the Employer makes a
contribution for a particular Plan Year after the close of that Plan Year,
the Employer will designate in writing to the Trustee the Plan Year for
which the Employer is making its contribution.

(D) Return of Employer Contribution. The Employer contributes to the Plan
on the condition its contribution is not due to a mistake of fact and the
Internal Revenue Service will not disallow the deduction of the Employer's
contribution. The Trustee, upon written request from the Employer, must
return to the Employer the amount of the Employer's contribution made by the
Employer by mistake of fact or the amount of the Employer's contribution
disallowed as a deduction under Code SS404. The Trustee will not return any
portion of the Employer's contribution under the provisions of this Section
3.01(D) more than one year after:

(1) The Employer made the contribution by mistake of fact; or
(2) The disallowance of the contribution as a deduction, and then, only to
the extent of the disallowance.

The Trustee will not increase the amount of the Employer contribution
returnable under this Section 3.01(D) for any earnings attributable to the
contribution, but the Trustee will decrease the Employer contribution
returnable for any losses attributable to the contribution. The Trustee may
require the Employer to furnish the Trustee whatever evidence the Trustee
deems necessary to enable the Trustee to confirm the amount the Employer has
requested be returned, is properly returnable under ERISA.

3.02 DEFERRAL CONTRIBUTIONS.
If the Plan includes a 401(k) arrangement, the Employer in its Adoption
Agreement must elect the Plan limitations and restrictions, if any, which apply
to deferral contributions or to cash or deferred contributions, if applicable.
Under Adoption Agreement Section 3.02, for purposes of applying any Plan limit
the Employer has elected on deferral contributions, the Employer must elect to
take into account the Employee's entire Plan Year Compensation or to limit
Compensation to the portion of the Plan Year in which the Employee actually
is a Participant.

3.03 MATCHING CONTRIBUTIONS.
If the Plan includes a 401(k) arrangement, the Employer in its Adoption
Agreement must elect the type(s) of matching contributions, the time period
applicable to any matching contribution formula, and as applicable, the amount
of matching contributions and the Plan limitations and restrictions, if any,
which apply to matching contributions.

3.04 EMPLOYER CONTRIBUTION ALLOCATION.
(A) Method of Allocation. The Employer in its Adoption Agreement must
specify, subject to this Section 3.04, the manner of allocating Employer
contributions to the Trust. For purposes of this Section 3.04, Employer
contributions include as applicable, the Employer's nonelective
contributions, money purchase pension and target benefit contributions, but
do not include deferral contributions or, except under Section 3.04(B),
matching contributions.
<PAGE>
(B) Compensation Taken into Account. The Employer in its Adoption
Agreement Section 1.07 must specify the Compensation the Plan Administrator
is to take into account in allocating an Employer contribution to a
Participant's Account. For the Plan Year in which the Employee first becomes
a Participant in the Plan (or in any portion of the Plan), the Employer may
elect to take into account the Employee's entire Plan Year Compensation or
to limit Compensation to the portion of the Plan Year in which the Employee
actually is a Participant. For all other Plan Years, the Plan Administrator
will take into account only the Compensation determined for the portion of
the Plan Year in which the Employee actually is a Participant. The Plan
Administrator must take into account the Employee's entire Compensation for
the Plan Year to determine whether the Plan satisfies the top-heavy minimum
allocation requirements of Article XII. The

                                    -9-

Employer, in its Adoption Agreement, may elect to measure Compensation for
allocating its Employer contribution for a Plan Year on the basis of a
specified period other than the Plan Year.

(C) Top-Heavy Minimum Allocation. Unless the Employer in an Addendum to
its Adoption Agreement elects to satisfy any top-heavy minimum allocation
requirement in another plan (not maintained under this basic plan document),
the Employer in this Plan must satisfy the top-heavy requirements of Article
XII.

(D) Allocation Conditions. Subject to any restoration allocation required
under the Plan, the Plan Administrator will allocate and credit Employer
contributions to the Account of each Participant who satisfies the
allocation conditions of Section 3.06.

(E) Alternative Allocation Formulas. The Plan Administrator will allocate
Employer contributions for the Plan Year or other applicable period in
accordance with the allocation formula the Employer elects in its Adoption
Agreement. The Plan Administrator, in allocating under any allocation
formula which is based in whole or in part on Compensation, only will take
into account Compensation of those Participants entitled to an allocation.

The Employer in its Adoption Agreement must elect, one or more as applicable
of the following allocation formulas:

(1) Nonintegrated (pro rata) allocation formula. The Plan Administrator
will allocate the Employer contributions for a Plan Year in the same ratio
that each Participant's Compensation for the Plan Year bears to the total
Compensation of all Participants for the Plan Year.

(2) Two-tiered permitted disparity allocation formula. Under the first tier,
the Plan Administrator will allocate the Employer contributions for a Plan
Year in the same ratio that each Participant's Compensation plus Excess
Compensation (as defined in Adoption Agreement Section 3.04) for the Plan
Year bears to the total Compensation plus Excess Compensation of all
Participants for the Plan Year. The allocation under this first tier, as a
percentage of each Participant's Compensation plus Excess Compensation, must
not exceed the applicable percentage (5.7%, 5.4% or 4.3%) listed under
Section 3.04(E)(4).

Under the second tier, the Plan Administrator will allocate any remaining
Employer contributions for a Plan Year in the same ratio that each
Participant's Compensation for the Plan Year bears to the total Compensation
<PAGE>
of all Participants for the Plan Year.

(3) Four-tiered permitted disparity allocation formula. Under the first
tier, the Plan Administrator will allocate the Employer contributions for a
Plan Year in the same ratio that each Participant's Compensation for the
Plan Year bears to the total Compensation of all Participants for the Plan
Year, but not exceeding 3% of each Participant's Compensation. Solely for
purposes of this first tier allocation, a "Participant" means, in addition to
any Participant who satisfies the allocation conditions of Section 3.06 for the
Plan Year, any other Participant entitled to a top-heavy minimum allocation
under the Plan. Under the second tier, the Plan Administrator will allocate the
Employer contributions for a Plan Year in the same ratio that each
Participant's Excess Compensation (as defined in Adoption Agreement Section
3.04) for the Plan Year bears to the total Excess Compensation of all
Participants for the Plan Year, but not exceeding 3% of each Participant's
Excess Compensation.

Under the third tier, the Plan Administrator will allocate the Employer
contributions for a Plan Year in the same ratio that each Participant's
Compensation plus Excess Compensation for the Plan Year bears to the total
Compensation plus Excess Compensation of all Participants for the Plan Year.
The allocation under this third tier, as a percentage of each Participant's
Compensation plus Excess Compensation, must not exceed the applicable
percentage (2.7%, 2.4% or 1.3%) listed under Section 3.04(E)(4).

Under the fourth tier, the Plan Administrator will allocate any remaining
Employer contributions for a Plan Year, in the same ratio that each
Participant's Compensation for the Plan Year bears to the total Compensation
of all Participants for the Plan Year.

(4) Maximum disparity table. For purposes of the permitted disparity
allocation formulas under this Section 3.04, the applicable percentage is:
<TABLE>
<CAPTION>
Integration level %         Applicable %        Applicable %
of taxable                  for 2-tiered        for 4-tiered
wage base                     formula             formula
<S>                             <C>                 <C>
100%                            5.7%                2.7%

More than 80% but
less than 100%                  5.4%                2.4%

More than 20%
(but not less than
$10,001) and not
more than 80%                   4.3%                1.3%

20% (or $10,000, if
greater) or less                5.7%                2.7%
</TABLE

(5) Overall permitted disparity limits.

(i) Annual overall permitted disparity limit. Notwithstanding Sections
3.04(E)(2) and (3), for any Plan Year the Plan benefits any Participant who
benefits under another qualified plan or under a simplified employee pension
plan (as defined in Code SS408(k)) maintained by the Employer that provides
for permitted disparity (or imputes disparity), the Plan Administrator will
<PAGE>
allocate Employer contributions to the Account of each Participant in the
same ratio that each Participant's Compensation bears to the total

                                    -10-

Compensation of all Participants for the Plan Year.

(ii) Cumulative permitted disparity limit. Effective for Plan Years
beginning after December 31, 1994, the cumulative permitted disparity limit
for a Participant is 35 total cumulative permitted disparity years. "Total
cumulative permitted disparity years" means the number of years credited to
the Participant for allocation or accrual purposes under the Plan, any other
qualified plan or simplified employee pension plan (whether or not
terminated) ever maintained by the Employer. For purposes of determining the
Participant's cumulative permitted disparity limit, the Plan Administrator
will treat all years ending in the same calendar year as the same year. If
the Participant has not benefited under a defined benefit plan or under a
target benefit plan of the Employer for any year beginning after December
31, 1993, the Participant does not have a cumulative permitted disparity
limit.

For purposes of this Section 3.04(E)(5), a Participant "benefits" under the
Plan for any Plan Year during which the Participant receives, or is deemed
to receive, a contribution allocation in accordance with Treas. Reg.
SS1.410(b)-3(a).

(6) Uniform points allocation formula. The Plan Administrator will
allocate the Employer contributions for a Plan Year in the same ratio that
each Participant's points (as elected in Adoption Agreement Section 3.04)
bear to the total points of all Participants for the Plan Year.

(7) Incorporation of contribution formula. The Plan Administrator will
allocate the Employer's contributions for a Plan Year in accordance with the
contribution formula the Employer has elected under Section 3.01.

(8) Target benefit allocation formula.  The Plan Administrator will
allocate the Employer contributions for a Plan Year as provided in the
Employer's target benefit Adoption Agreement.

(9) Davis-Bacon contract allocation formula. The Plan Administrator will
allocate the Employer contributions for a Plan Year in accordance with the
applicable Davis-Bacon contract pursuant to which the Employer has made its
contributions for the Plan Year. The Employer's contributions will take into
account each Participant's hourly rate, employment category, employment
classification and such other factors the Davis-Bacon contract may specify.
For purposes of the Plan, "Davis-Bacon contract" includes a contract under
any state prevailing wage law.

(F) Qualified Nonelective Contributions. The Employer operationally may
designate all or any portion of its nonelective contributions as a qualified
nonelective contribution. The Employer, to facilitate the Plan
Administrator's correction of test failures under Sections 14.08, 14.09 and
14.10, also may make qualified nonelective contributions to the Plan
irrespective of whether the Employer in its Adoption Agreement has elected
to provide nonelective contributions. The Employer in its Adoption Agreement
must elect whether the Plan Administrator will allocate the Employer
contributions designated as a qualified nonelective contribution to all
Participants or solely to Nonhighly Compensated Employee Participants. The
Employer operationally must elect whether the Plan Administrator will
<PAGE>
allocate qualified nonelective contributions: (1) to eligible Participants
pro rata in relation to Compensation; (2) to eligible Participants in the
same amount without regard to Compensation (flat dollar); or (3) under the
reverse allocation or other similar method. Under the reverse allocation
method, the Plan Administrator, subject to Section 3.06, will allocate a
qualified nonelective contribution first to the Nonhighly Compensated
Employee Participant(s) with the lowest Compensation for the Plan Year not
exceeding the Maximum Permissible Amount for each Participant, with any
remaining amounts allocated to the next highest paid Nonhighly Compensated
Employee Participant(s) not exceeding his/her Maximum Permissible Amount and
continuing in this manner until the Plan Administrator has fully allocated
the qualified nonelective contribution.

(G) Qualified Replacement Plan. The Employer may establish or maintain this
Plan as a qualified replacement plan as described in Code SS4980 under which
the Plan may receive a transfer from a terminating qualified plan the
Employer also maintains. The Plan Administrator will credit the transferred
amounts to a suspense account under the Plan and thereafter the Plan
Administrator will allocate the transferred amounts under this Section
3.04(G) in the same manner as the Plan Administrator allocates Employer
nonelective contributions, unless the Employer specifies in an Addendum to
its Adoption Agreement: (1) to apply such transferred amounts to the Plan's
administrative expenses; or (2) if the Plan includes a 401(k) arrangement,
the Employer in its Addendum designates such transferred amounts as matching
contributions.

3.05 FORFEITURE ALLOCATION.
The amount of a Participant's Account forfeited under the Plan is a Participant
forfeiture. The Plan Administrator, subject to Section 3.06, will allocate
Participant forfeitures at the time and in the manner the Employer specifies in
its Adoption Agreement. The Plan Administrator will continue to hold the
undistributed, non-Vested portion of the Account of a Participant who has
separated from Service solely for his/her benefit until a forfeiture occurs
at the time specified in Section 5.09 or if applicable, until the time
specified in Section 9.11. Except as provided under Section 5.04, a
Participant will not share in the allocation of a forfeiture of any portion
of his/her Account. If the Plan includes a 401(k) arrangement, the Plan
Administrator first will determine if a Participant's forfeitures are
attributable to nonelective or to matching contributions, and the Plan
Administrator then will allocate the forfeitures in the manner the Employer
has elected in its Adoption Agreement. If the Employer elects to allocate
forfeitures to reduce nonelective or matching contributions and the
forfeitures exceed the amount of the contribution to which the Plan
Administrator will apply the forfeitures, the Plan Administrator will
allocate the remaining forfeitures as an additional discretionary
nonelective or discretionary matching contribution or the Plan Administrator

                                    -11-

will apply the forfeitures to the Employer's nonelective or matching
contribution in the succeeding Plan Year. A Participant's forfeiture is
attributable to matching contributions if the forfeiture is: (1) a non-
Vested matching Account forfeited in accordance with Section 5.09 or, if
applicable, Section 9.11; (2) a non-Vested excess aggregate contribution
(adjusted for earnings) forfeited in correcting for nondiscrimination
failures under Section 14.09 or Section 14.10; or (3) an "associated
matching contribution," which includes any Vested or non-Vested matching
contribution (adjusted for earnings) made with respect to elective deferrals
or Employee contributions the Plan Administrator distributes in correction
<PAGE>
of Code SS402(g), Code SS415 or nondiscrimination failures under Sections
14.07, 14.08, 14.09 or 14.10. An Employee forfeits an associated matching
contribution unless the matching contribution is a Vested excess aggregate
contribution distributed in accordance with Sections 14.09 or 14.10.

3.06 ALLOCATION CONDITIONS.
The Plan Administrator will determine the allocation conditions which apply to
Employer contributions (including matching contributions) and Participant
forfeitures on the basis of the Plan Year (or on any other basis
representing a reasonable division of the Plan Year) in accordance with the
Employer's elections in its Adoption Agreement. A Participant does not
accrue an Employer contribution with respect to a Plan Year or other
applicable period until the Participant satisfies the allocation conditions
described in this Section 3.06. The Plan under a 401(k) arrangement may not
impose any allocation conditions with respect to deferral contributions,
safe harbor contributions or SIMPLE contributions.

(A) Hours of Service Requirement. Except as required to satisfy the top-
heavy minimum allocation requirement of Article XII, the Plan Administrator
will not allocate any portion of an Employer contribution for a Plan Year to
any Participant's Account if the Participant does not complete the
applicable minimum Hours of Service or consecutive calendar days of
employment requirement the Employer specifies in its Adoption Agreement for
the relevant period. The Employer in its Standardized Adoption Agreement
must elect whether to require a Participant to complete during a Plan Year
501 Hours of Service or to be employed for at least 91 consecutive calendar
days under the Elapsed Time Method, to share in the allocation of Employer
contributions for that Plan Year where the Participant is not employed by
the Employer on the Accounting Date of that Plan Year, including the Plan
Year in which the Employer terminates the Plan.

(B) "Last Day" Employment Requirement. If the Plan is a Standardized Plan,
a Participant who is employed by the Employer on the Accounting Date of a
Plan Year will share in the allocation of Employer contributions for that
Plan Year without regard to the Participant's Hours of Service completed
during that Plan Year. If the Plan is a Nonstandardized Plan, the Employer
must specify in its Adoption Agreement whether the Participant will benefit
under the Plan if the Participant is not employed by the Employer on the
Accounting Date of the Plan Year or other specified date. If the Plan is a
Nonstandardized money purchase Plan or target benefit Plan, the Plan
conditions Employer contribution allocations on a Participant's employment
with the Employer on the last day of the Plan Year for the Plan Year in which
the Employer terminates the Plan.

(C) Death, Disability or Normal Retirement Age.
Unless the Employer otherwise elects in its Adoption Agreement, any
allocation condition elected under Adoption Agreement Section 3.06 does not
apply for a Plan Year if a Participant incurs a Separation from Service
during the Plan Year on account of the Participant's death, Disability or
attainment of Normal Retirement Age in the current Plan Year or on account
of the Participant's Disability or attainment of Normal Retirement Age in a
prior Plan Year.

(D) Other Conditions. In allocating Employer contributions under the Plan,
the Plan Administrator will not apply any other conditions except those the
Employer elects in its Adoption Agreement or otherwise as the Plan may
require.

(E) Suspension of Allocation Conditions Under a Nonstandardized Plan. The
<PAGE>
suspension provisions of this Section 3.06(E) do not apply unless the
Employer elects in its Nonstandardized Adoption Agreement to apply them. If
Section 3.06(E) applies, the Plan suspends for a Plan Year the Adoption
Agreement Section 3.06 allocation conditions if the Plan fails in that Plan
Year to satisfy coverage under the Ratio Percentage Test, unless in an
Addendum to its Adoption Agreement, the Employer specifies the Plan
Administrator will apply this Section 3.06(E) using the Average Benefit
Percentage Test described in Code SS410(b)(2). A Plan satisfies coverage
under the Ratio Percentage Test if, on the last day of the Plan Year, the
Plan's benefiting ratio of the Nonhighly Compensated Includible Employees is
at least 70% of the benefiting ratio of the Highly Compensated Includible
Employees.

The benefiting ratio of the Nonhighly Compensated Includible Employees is
the number of Nonhighly Compensated Includible Employees benefiting under
the Plan over the number of the Includible Employees who are Nonhighly
Compensated Employees. "Includible" Employees are all Employees other than:
(1) those Employees excluded from participating in the Plan for the entire
Plan Year by reason of the collective bargaining unit or the nonresident
alien exclusions under Code SS410(b)(3) or by reason of the age and service
requirements of Article II; and (2) those Employees who incur a Separation
from Service during the Plan Year and for the Plan Year fail to complete
more than 500 Hours of Service or at least 91 consecutive calendar days
under the Elapsed Time Method.

For purposes of coverage, an Employee is benefiting under the Plan on a
particular date if, under Section 3.04 of the Plan, he/she is entitled to an
Employer contribution or to a Participant forfeiture allocation for the Plan
Year.

If this Section 3.06(E) applies for a Plan Year, the Plan Administrator will
suspend the allocation conditions for the Nonhighly Compensated Includible
Employees who are Participants, beginning first with the Includible
Employee(s) employed by the Employer on the last day of the Plan Year, then
the Includible Employee(s) who have the latest Separation from Service
during the Plan Year, and continuing to suspend the allocation conditions
for each Includible Employee who incurred an earlier Separation from

                                    -12-

Service, from the latest to the earliest Separation from Service date, until
the Plan satisfies coverage for the Plan Year. If two or more Includible
Employees have a Separation from Service on the same day, the Plan
Administrator will suspend the allocation conditions for all such Includible
Employees, irrespective of whether the Plan can satisfy coverage by accruing
benefits for fewer than all such Includible Employees. If the Plan for any
Plan Year suspends the allocation conditions for an Includible Employee,
that Employee will share in the allocation for that Plan Year of the
Employer contribution and Participant forfeitures, if any, without regard to
whether he/she has satisfied the allocation conditions of this Section 3.06.

If the Plan includes Employer matching contributions subject to ACP testing,
this Section 3.06(E) applies separately to the Code SS401(m) portion of the
Plan.

Part 2. Limitations On Allocations: Sections 3.07 through 3.18

[Note: Sections 3.07 through 3.10 apply only to Participants in this Plan
who do not participate, and who have never participated, in another
<PAGE>
qualified plan, individual medical account (as defined in Code SS415(l)(2)),
simplified employee pension plan (as defined in Code SS408(k)) or welfare
benefit fund (as defined in Code SS419(e)) maintained by the Employer, which
provides an Annual Addition.]

3.07 ANNUAL ADDITIONS LIMITATION.
The amount of Annual Additions which the Plan Administrator may allocate under
this Plan to a Participant's Account for a Limitation Year may not exceed
the Maximum Permissible Amount. If the Annual Additions the Plan
Administrator otherwise would allocate under the Plan to a Participant's
Account would for the Limitation Year exceed the Maximum Permissible Amount,
the Plan Administrator will not allocate the Excess Amount, but will instead
take any reasonable, uniform and nondiscriminatory action the Plan
Administrator determines necessary to avoid allocation of an Excess Amount.
Such actions include, but are not limited to, those described in this
Section 3.07. If the Plan includes a 401(k) arrangement, the Plan
Administrator may apply this Section 3.07 in a manner which maximizes the
allocation to a Participant of Employer contributions (exclusive of the
Participant's deferral contributions). Notwithstanding any contrary Plan
provision, the Plan Administrator, for the Limitation Year, may: (1) suspend
or limit a Participant's additional Employee contributions or deferral
contributions; (2) notify the Employer to reduce the Employer's future Plan
contribution(s) as necessary to avoid allocation to a Participant of an
Excess Amount; or (3) suspend or limit the allocation to a Participant of
any Employer contribution previously made to the Plan (exclusive of deferral
contributions) or of any Participant forfeiture. If an allocation of
Employer contributions previously made (excluding a Participant's deferral
contributions) or of Participant forfeitures would result in an Excess
Amount to a Participant's Account, the Plan Administrator will allocate the
Excess Amount to the remaining Participants who are eligible for an
allocation of Employer contributions for the Plan Year in which the
Limitation Year ends. The Plan Administrator will make this allocation in
accordance with the Plan's allocation method as if the Participant whose
Account otherwise would receive the Excess Amount, is not eligible for an
allocation of Employer contributions. If the Plan Administrator allocates to
a Participant an Excess Amount, Plan Administrator must dispose of the
Excess Amount in accordance with Section 3.10 (relating to certain
"reasonable errors" and allocation of forfeitures) or, if Section 3.10 does
not apply, the Plan Administrator will dispose of the Excess Amount under
Section 9.12.

3.08 ESTIMATING COMPENSATION.
Prior to the determination of the Participant's actual Compensation for a
Limitation Year, the Plan Administrator may determine the Maximum Permissible
Amount on the basis of the Participant's estimated annual Compensation for such
Limitation Year. The Plan Administrator must make this determination on a
reasonable and uniform basis for all Participants similarly situated. The
Plan Administrator must reduce the allocation of any Employer contributions
(including any allocation of forfeitures) based on estimated annual
Compensation by any Excess Amounts carried over from prior Limitation Years.

3.09 DETERMINATION BASED ON ACTUAL COMPENSATION.
As soon as is administratively feasible after the end of the Limitation Year,
the Plan Administrator will determine the Maximum Permissible Amount for the
Limitation Year on the basis of the Participant's actual Compensation for such
Limitation Year.

3.10 DISPOSITION OF ALLOCATED EXCESS AMOUNT.
If, because of a reasonable error in estimating a Participant's actual
<PAGE>
Limitation Year Compensation, because of the allocation of forfeitures,
because of a reasonable error in determining a Participant's deferral
contributions or because of any other facts and circumstances the Internal
Revenue Service ("Revenue Service") considers to constitute reasonable error,
a Participant receives an allocation of an Excess Amount for a Limitation Year,
the Plan Administrator will dispose of such Excess Amount as follows:

(a) The Plan Administrator first will return to the Participant any
Employee contributions (adjusted for earnings) and then any Participant
deferral contributions (adjusted for earnings) to the extent necessary to
reduce or eliminate the Excess Amount.

(b) If, after the application of Paragraph (a), an Excess Amount still
exists and the Plan covers the Participant at the end of the Limitation
Year, the Plan Administrator then will use the Excess Amount(s) to reduce
future Employer contributions (including any allocation of forfeitures)
under the Plan for the next Limitation Year and for each succeeding
Limitation Year, as is necessary, for the Participant. If the Employer's
Plan is a profit sharing plan, a Participant who is a Highly Compensated
Employee may elect to limit his/her Compensation for allocation purposes to
the extent necessary to reduce his/her allocation for the Limitation Year to
the Maximum Permissible Amount and to eliminate the Excess Amount.

(c) If, after the application of Paragraph (a), an Excess Amount still
exists and the Plan does not cover

                                    -13-

the Participant at the end of the Limitation Year, the Plan Administrator
then will hold the Excess Amount unallocated in a suspense account. The Plan
Administrator will apply the suspense account to reduce Employer
Contributions (including the allocation of forfeitures) for all remaining
Participants in the next Limitation Year, and in each succeeding Limitation
Year if necessary. Neither the Employer nor any Employee may contribute to
the Plan for any Limitation Year in which the Plan is unable to allocate
fully a suspense account maintained pursuant to this Paragraph (c). Amounts
held unallocated in a suspense account will not share in any allocation of
Trust Fund net income, gain or loss.

(d) The Plan Administrator under Paragraphs (b) or (c) will not distribute any
Excess Amount(s) to Participants or to former Participants.

[Note: Sections 3.11 through 3.15 apply only to Participants who, in
addition to this Plan, participate in one or more M&P defined contribution
plans (including Paired Plans), welfare benefit funds (as defined in Code
SS419(e)), individual medical accounts (as defined in Code SS415(l)(2), or
simplified employee pension plans (as defined in Code SS408(k)) maintained by
the Employer and which provide an Annual Addition during the Limitation Year
(collectively "Code SS415 aggregated plans").]

3.11 COMBINED PLANS ANNUAL ADDITIONS LIMITATION.
The amount of Annual Additions which the Plan Administrator may
allocate under this Plan to a Participant's Account for a Limitation Year
may not exceed the Maximum Permissible Amount, reduced by the sum of any
Annual Additions allocated to the Participant's accounts for the same
Limitation Year under the Code SS415 aggregated plans. If the amount the
Employer otherwise would allocate to the Participant's Account under this
Plan would cause the Annual Additions for the Limitation Year to exceed this
Section 3.11 combined plans limitation, the Employer will reduce the amount
<PAGE>
of its allocation to that Participant's Account in the manner described in
Section 3.07, so the Annual Additions under all of the Code SS415 aggregated
plans for the Limitation Year will equal the Maximum Permissible Amount. If
the Plan Administrator allocates to a Participant an amount attributed to
this Plan under Section 3.14 which exceeds this Section 3.11 combined plans
limitation, the Plan Administrator must dispose of the Excess Amount in
accordance with Section 3.15 (relating to certain "reasonable errors" and
allocation of forfeitures) or, if Section 3.15 does not apply, the Plan
Administrator will dispose of the Excess Amount under Section 9.12.

3.12 ESTIMATING COMPENSATION.
Prior to the determination of the Participant's actual Compensation for the
Limitation Year, the Plan Administrator may determine the Section 3.11
combined plans limitation on the basis of the Participant's estimated annual
Compensation for such Limitation Year. The Plan Administrator will make this
determination on a reasonable and uniform basis for all Participants
similarly situated. The Plan Administrator must reduce the allocation of any
Employer contribution (including the allocation of Participant forfeitures)
based on estimated annual Compensation by any Excess Amounts carried over
from prior years.

3.13 DETERMINATION BASED ON ACTUAL COMPENSATION.
As soon as is administratively feasible after the end of the Limitation Year,
the Plan Administrator will determine the Section 3.11 combined plans
limitation on the basis of the Participant's actual Compensation for such
Limitation Year.

3.14 ORDERING OF ANNUAL ADDITION ALLOCATIONS.
If, because of a reasonable error in estimating a Participant's
actual Limitation Year Compensation, because of the allocation of
forfeitures, because of a reasonable error in determining a Participant's
deferral contributions or because of any other facts and circumstances the
Revenue Service considers to constitute reasonable error, a Participant's
Annual Additions under this Plan and the Code SS415 aggregated plans result
in an Excess Amount, such Excess Amount will consist of the Amounts last
allocated. The Plan Administrator will determine the Amounts last allocated
by treating the Annual Additions attributable to a simplified employee
pension as allocated first, followed by allocation to a welfare benefit fund
or individual medical account, irrespective of the actual allocation date.
If the Plan Administrator allocates an Excess Amount to a Participant on an
allocation date of this Plan which coincides with an allocation date of
another plan, unless the Employer specifies otherwise in an Addendum to its
Adoption Agreement, the Excess Amount attributed to this Plan will equal the
product of:

(a) the total Excess Amount allocated as of such date, multiplied by

(b) the ratio of (i) the Annual Additions allocated to the Participant as of
such date for the Limitation Year under the Plan to (ii) the total Annual
Additions allocated to the Participant as of such date for the Limitation
Year under this Plan and the Code SS415 aggregated plans.

3.15 DISPOSITION OF ALLOCATED EXCESS AMOUNT ATTRIBUTABLE TO PLAN.
The Plan Administrator will dispose of any allocated Excess Amounts described
in and attributed to this Plan under Section 3.14 as provided in Section 3.10
or, as applicable under Section 9.12.

[Note: Section 3.16 applies only to Participants who, in addition to this
Plan, participate in one or more qualified defined contribution plans
<PAGE>
maintained by the Employer during the Limitation Year, but which are not M&P
plans described in Sections 3.11 through 3.15.]

3.16 OTHER DEFINED CONTRIBUTION PLANS LIMITATION.
If a Participant is a participant in another defined contribution plan
maintained by the Employer, but which plan is not an M&P plan described in
Sections 3.11 through 3.15, the Plan Administrator must limit the allocation
to the Participant of Annual Additions under this Plan as provided in Sections
3.11 through 3.15, as though the other defined contribution plan were an M&P
plan, unless the Employer specifies otherwise in an Addendum to its Adoption
Agreement.

                                    -14-

3.17 DEFINED BENEFIT PLAN LIMITATION.
If the Employer maintains a defined benefit plan, or has ever maintained a
defined benefit plan which the Employer has terminated, then the sum of the
defined benefit plan fraction and the defined contribution plan fraction for
any Participant for any Limitation Year beginning before January 1, 2000,
must not exceed 1.0. The 1.0 limitation of the immediately preceding
sentence does not apply for Limitation Years beginning after December 31,
1999, unless the Employer in Appendix B to its Adoption Agreement specifies
a later effective date. To the extent necessary to satisfy the 1.0
limitation, if the Employer still maintains the defined benefit plan as an
active plan, the Employer in its Adoption Agreement Appendix B will elect
whether to reduce the Participant's projected annual benefit under the
defined benefit plan under which the Participant participates, or to reduce
its contribution or allocation on behalf of the Participant to the defined
contribution plan(s) under which the Participant participates. If the
Employer has frozen or terminated the defined benefit plan, the Employer
will reduce its contribution or allocation on behalf of the Participant to
the defined contribution plan(s) under which the Participant participates.
The Employer must provide in Appendix B to its Adoption Agreement the manner
in which the Plan will satisfy the top-heavy requirements of Code SS416 after
taking into account the existence (or prior maintenance) of the defined
benefit plan.

3.18 DEFINITIONS - ARTICLE III. For purposes of Article III:

(a) "Annual Additions" means the sum of the following amounts allocated to a
Participant's Account for a Limitation Year: (i) all Employer contributions
(including Participant deferral contributions); (ii) all forfeitures; (iii)
all Employee contributions; (iv) Excess Amounts reapplied to reduce Employer
contributions under Section 3.10 or Section 3.15; (v) amounts allocated
after March 31, 1984, to an individual medical account (as defined in Code
SS415(l)(2)) included as part of a pension or annuity plan maintained by the
Employer; (vi) contributions paid or accrued after December 31, 1985, for
taxable years ending after December 31, 1985, attributable to post-
retirement medical benefits allocated to the separate account of a key-
employee (as defined in Code SS419A(d)(3)) under a welfare benefit fund (as
defined in Code SS419(e)) maintained by the Employer;
(vii) amounts allocated under a Simplified Employee Pension Plan; and (viii)
corrected excess contributions described in Code SS401(k) and corrected
excess aggregate contributions described in Code SS401(m). Excess deferrals
described in Code SS402(g), which the Plan Administrator corrects by
distribution by April 15 of the following calendar year, are not Annual
Additions.

(b) "Compensation" for purposes of applying the limitations of Part 2 of
<PAGE>
this Article III, means Compensation as defined in Section 1.07, except, for
Limitation Years beginning after December 31, 1997, Compensation includes
Elective Contributions, irrespective of whether the Employer has elected to
include these amounts as Compensation under Section 1.07 of its Adoption
Agreement and any exclusion the Employer has elected in Section 1.07 of the
Adoption Agreement does not apply.

(c) "Employer" means the Employer and any Related Employer. Solely for
purposes of applying the limitations of Part 2 of this Article III, the Plan
Administrator will determine Related Employer by modifying Code SSSS414(b) and
(c) in accordance with Code SS415(h).

(d) "Excess Amount" means the excess of the Participant's Annual Additions
for the Limitation Year over the Maximum Permissible Amount.

(e) "Limitation Year" means the period the Employer elects in its Adoption
Agreement Section 1.24. All qualified plans of the Employer must use the
same Limitation Year. If the Employer amends the Limitation Year to a
different 12-consecutive month period, the new Limitation Year must begin on
a date within the Limitation Year for which the Employer makes the
amendment, creating a short Limitation Year.

(f) "M&P Plan" means a prototype plan the form of which is the subject of
a favorable opinion letter (or prior to Revenue Procedure 2000-20, a
favorable notification or favorable opinion letter) from the Revenue
Service.

(g) "Maximum Permissible Amount" means the lesser of: (i) $30,000 (or, if
greater, the $30,000 amount as adjusted under Code SS415(d)), or (ii) 25% of
the Participant's Compensation for the Limitation Year. If there is a short
Limitation Year because of a change in Limitation Year, the Plan
Administrator will multiply the $30,000 (or adjusted) limitation by the
following fraction:

Number of months in the short Limitation Year
                   12

The 25% limitation does not apply to any contribution for medical
benefits within the meaning of Code SS401(h) or Code SS419A(f)(2) which
otherwise is an Annual Addition.

(h) "Defined contribution plan" means a retirement plan which provides for
an individual account for each participant and for benefits based solely on
the amount contributed to the participant's account, and any income,
expenses, gains and losses, and any forfeitures of accounts of other
participants which the plan may allocate to such participant's account. The
Plan Administrator must treat all defined contribution plans (whether or not
terminated) maintained by the Employer as a single plan. Solely for purposes
of the limitations of Part 2 of this Article III, employee contributions
made to a defined benefit plan maintained by the Employer is a separate
defined contribution plan. The Plan Administrator also will treat as a
defined contribution plan an individual medical account (as defined in Code
SS415(l)(2)) included as part of a defined benefit plan maintained by the
Employer and, for taxable years ending after December 31, 1985, a welfare
benefit fund under Code SS419(e) maintained by the Employer to the extent
there are post-retirement medical benefits allocated to the separate account

                                    -15-

<PAGE>
of a key employee (as defined in Code SS419A(d)(3)).

(i) "Defined benefit plan" means a retirement plan which does not provide
for individual accounts for Employer contributions. All defined benefit
plans (whether or not terminated) maintained by the Employer are a single
plan.

[Note: The definitions in Paragraphs (j), (k) and (l) apply only if the
limitation described in Section 3.17 applies to the Plan.]

(j) "Defined benefit plan fraction" means the following fraction:
Projected annual benefit of the Participant under the defined benefit plan(s)
The lesser of: (i) 125% (subject to the "100% limitation" in Paragraph (l))
of the dollar limitation in effect under Code SS415(b)(1)(A) for the
Limitation Year, or (ii) 140% of the Participant's average Compensation for
his/her high three (3) consecutive Years of Service

To determine the denominator of this fraction, the Plan Administrator will
make any adjustment required under Code SS415(b) and will determine a Year of
Service, unless the Employer provides otherwise in an Addendum to its
Adoption Agreement, as a Plan Year in which the Employee completed at least
1,000 Hours of Service. The "projected annual benefit" is the annual
retirement benefit (adjusted to an actuarially equivalent straight life
annuity if the defined benefit plan expresses such benefit in a form other
than a straight life annuity or qualified joint and survivor annuity) of the
Participant under the terms of the defined benefit plan on the assumptions
he/she continues employment until his/her normal retirement age (or current
age, if later) as stated in the defined benefit plan, his/her compensation
continues at the same rate as in effect in the Limitation Year under
consideration until the date of his/her normal retirement age and all other
relevant factors used to determine benefits under the defined benefit plan
remain constant as of the current Limitation Year for all future Limitation
Years.

Current Accrued Benefit. If the Participant accrued benefits in one or more
defined benefit plans maintained by the Employer which were in existence on
May 6, 1986, the dollar limitation used in the denominator of this fraction
will not be less than the Participant's Current Accrued Benefit. A
Participant's Current Accrued Benefit is the sum of the annual benefits
under such defined benefit plans which the Participant had accrued as of the
end of the 1986 Limitation Year (the last Limitation Year beginning before
January 1, 1987), determined without regard to any change in the terms or
conditions of the defined benefit plan made after May 5, 1986, and without
regard to any cost of living adjustment occurring after May 5, 1986. This
Current Accrued Benefit rule applies only if the defined benefit plans
individually and in the aggregate satisfied the requirements of Code SS415 as
in effect at the end of the 1986 Limitation Year.

(k) "Defined contribution plan fraction" means the following fraction:

The sum, as of the close of the Limitation Year, of the Annual Additions for
all Limitation Years to the Participant's Account under the defined
contribution plan(s).

The sum of the lesser of the following amounts determined for the Limitation
Year and for each prior Limitation Year of service with the Employer: (i)
125% (subject to the "100% limitation" in Paragraph (l)) of the dollar
limitation in effect under Code SS415(c)(1)(A) for the Limitation Year
(determined without regard to the special dollar limitations for employee
<PAGE>
stock ownership plans), or (ii) 35% of the Participant's Compensation for
the Limitation Year

For purposes of determining the defined contribution plan fraction, the Plan
Administrator will not recompute Annual Additions in Limitation Years
beginning prior to January 1, 1987, to treat all Employee contributions as
Annual Additions. If the Plan satisfied Code SS415 for Limitation Years
beginning prior to January 1, 1987, the Plan Administrator will redetermine
the defined contribution plan fraction and the defined benefit plan fraction
as of the end of the 1986 Limitation Year, in accordance with this Section
3.18. If the sum of the redetermined fractions exceeds 1.0, the Plan
Administrator will subtract permanently from the numerator of the defined
contribution plan fraction an amount equal to the product of: (1) the excess
of the sum of the fractions over 1.0, times (2) the denominator of the
defined contribution plan fraction. In making the adjustment, the Plan
Administrator must disregard any accrued benefit under the defined benefit
plan which is in excess of the Current Accrued Benefit. This Plan continues
any transitional rules applicable to the determination of the defined
contribution plan fraction under the Plan as of the end of the 1986
Limitation Year.

(l) "100% limitation" means the limitation in Code SS416(h) which applies if
the plan is top-heavy. If the 100% limitation applies, the Plan
Administrator must determine the denominator of the defined benefit plan
fraction and the denominator of the defined contribution plan fraction by
substituting 100% for 125%. If this Plan is a Standardized Plan, the 100%
limitation applies in all Limitation Years, unless the Employer specifies
otherwise in an Addendum to its Adoption Agreement. If the Employer
overrides the 100% limitation under a Standardized Plan, the Employer must
specify in its Addendum the manner in which the Plan satisfies the extra
minimum benefit requirement of Code SS416(h) and the 100% limitation must
continue to apply if the Plan's top-heavy ratio exceeds 90%. If this Plan is
a Nonstandardized Plan, the 100% limitation applies only if: (i) the Plan's
top-heavy ratio exceeds 90%; or (ii) the Plan's top-heavy ratio is greater
than 60%, and the Employer does not specify in its Adoption Agreement to
provide extra minimum benefits which satisfy Code SS416(h)(2).

                                    -16-

                                  ARTICLE IV
                           PARTICIPANT CONTRIBUTIONS

4.01 PARTICIPANT CONTRIBUTIONS.
For purposes of this Article IV, Participant contributions means all Employee
contributions described in Section 4.02, deductible Participant contributions
described in Section 4.03 ("DECs") and rollover contributions described Section
4.04.

4.02 EMPLOYEE CONTRIBUTIONS. An Employee contribution is a nondeductible
contribution which a Participant makes to the Trust as permitted under this
Section 4.02. A deferral contribution made by a Participant under a 401(k)
arrangement is not an Employee contribution. Employee contributions must
satisfy the nondiscrimination requirements of Code SS401(m). See Section
14.09. An Employer must elect in its Adoption Agreement whether to permit
Employee contributions. If the Employer elects to permit Employee
contributions, the Employer also must specify in its Adoption Agreement any
conditions or limitations which may apply to Employee contributions. If the
Employer permits Employee contributions, the Employer operationally will
determine if a Participant will make Employee contributions through payroll
<PAGE>
deduction or by other means.

The Employer must elect in its Adoption Agreement whether the Employer will
make matching contributions with respect to any Employee contributions and
any conditions or limitations which may apply to those matching
contributions. Any matching contribution must satisfy the nondiscrimination
requirements of Code SS401(m). See Section 14.09.

4.03 DECs. A DEC is a deductible Participant contribution made to the Plan
for a taxable year commencing prior to 1987. If a Participant has made DECs
to the Plan, the Plan Administrator must maintain a separate Account for the
Participant's DECs as adjusted for earnings, including DECs which are part
of a rollover contribution described in Section 4.04. The DECs Account is
part of the Participant's Account for all purposes of the Plan, except for
purposes of determining the top-heavy ratio under Article XII. The Plan
Administrator may not use a Participant's DECs Account to purchase life
insurance on the Participant's behalf.

4.04 ROLLOVER CONTRIBUTIONS.
A rollover contribution is an amount of cash or property which the Code permits
an eligible Employee or Participant to transfer directly or indirectly to this
Plan from another qualified plan. A rollover contribution excludes Employee
contributions, as adjusted for earnings. An Employer operationally and on a
nondiscriminatory basis, may elect to permit or not to permit rollover
contributions to this Plan or may elect to limit an eligible Employee's
right or a Participant's right to make a rollover contribution. If an
Employer permits rollover contributions, any Participant (or as applicable,
any eligible Employee), with the Employer's written consent and after filing
with the Trustee the form prescribed by the Plan Administrator, may make a
rollover contribution to the Trust. Before accepting a rollover
contribution, the Trustee may require a Participant (or eligible Employee)
to furnish satisfactory evidence the proposed transfer is in fact a
"rollover contribution" which the Code permits an employee to make to a
qualified plan. The Trustee, in its sole discretion, may decline to accept a
rollover contribution of property which could: (1) generate unrelated
business taxable income; (2) create difficulty or undue expense in storage,
safekeeping or valuation; or (3) create other practical problems for the
Trust. A rollover contribution is not an Annual Addition under Part 2 of
Article III.

If an eligible Employee makes a rollover contribution to the Trust prior to
satisfying the Plan's eligibility conditions, the Plan Administrator and
Trustee must treat the Employee as a limited Participant (as described in
Rev. Rul. 96-48 or in any successor ruling). A limited Participant does not
share in the Plan's allocation of Employer contributions nor Participant
forfeitures and may not make deferral contributions if the Plan includes a
401(k) arrangement until he/she actually becomes a Participant in the Plan.
If a limited Participant has a Separation from Service prior to becoming a
Participant in the Plan, the Trustee will distribute his/her rollover
contributions Account to him/her in accordance with Article VI as if it were
an Employer contributions Account.

4.05 PARTICIPANT CONTRIBUTIONS VESTING.
A Participant's Participant contributions Account is, at all times,
100% Vested.

4.06 PARTICIPANT CONTRIBUTIONS DISTRIBUTION.
Subject to any contrary Employer election in its Adoption Agreement Appendix
A, an Employee, after attaining age 70 1/2 may elect to receive distribution
<PAGE>
prior to Separation from Service ("in-service distribution") of all or any
part of his/her Participant contributions Account. The Employer in its
Adoption Agreement Section 6.01 must elect the additional in-service
distribution election rights, if any, a Participant has with respect to his/her
Participant contributions Account. For purposes of the Employer's Adoption
Agreement elections regarding in-service distribution of Participant
contributions, a Participant's Employee contributions also includes DECs. A
Participant will not incur a forfeiture of any Account under the Plan solely
as a result of the distribution of his/her Participant contributions.

The Trustee, following a Participant's Separation from Service, will
distribute to the Participant his/her Participant contributions Account in
accordance with Article VI in the same manner as the Trustee distributes the
Participant's Employer contributions Account.

4.07 PARTICIPANT CONTRIBUTIONS INVESTMENT AND ACCOUNTING.
The Plan Administrator must maintain a separate Account in the name of each
Participant to reflect his/her Participant contributions (including, if
applicable, the different types of Participant contributions), as adjusted for
earnings. The Trustee will invest all Participant contributions as part of the
Trust Fund.

                                    -17-

                                  ARTICLE V
                                   VESTING
5.01 NORMAL/EARLY RETIREMENT AGE. The Employer in its Adoption Agreement
must specify the Plan's Normal Retirement Age. An Employer in its Adoption
Agreement may specify an Early Retirement Age. A Participant's Account
Balance derived from Employer contributions is 100% Vested upon and after
his/her attaining Normal Retirement Age (or if applicable, Early Retirement
Age) if the Participant is employed by the Employer on or after that date.

5.02 PARTICIPANT DEATH OR DISABILITY.
Unless the Employer elects otherwise in its Adoption Agreement, a
Participant's Account Balance derived from Employer contributions is 100%
Vested if the Participant's Separation from Service is a result of his/her
death or his/her Disability.

5.03 VESTING SCHEDULE. Except as provided in Sections 5.01 and 5.02, for
each Year of Service as described in Section 5.06, a Participant's Vested
percentage of his/her Account Balance derived from Employer contributions
equals the percentage under the vesting schedule the Employer has elected in
its Adoption Agreement.

For purposes of Adoption Agreement Section 5.03, "6-year graded," "3-year
cliff," "7-year graded" or "5-year cliff" means an Employee's Vested
percentage, based on each included Year of Service, under the following
applicable schedule:
<TABLE>
<CAPTION>
6-year graded                 7-year graded
<S>                           <C>
0-1 year / 0%                 0-2 years / 0%
2 years / 20%                   3 years / 20%
3 years / 40%                   4 years / 40%
4 years / 60%                   5 years / 60%
5 years / 80%                   6 years / 80%
6 years / 100%                  7 years / 100%
<PAGE>
3-year cliff                  5-year cliff
0-2 years / 0%                0-4 years / 0%
3 years / 100%                  5 years / 100%
</TABLE>

(A) "Grossed-Up" Vesting Formula. If the Trustee makes a distribution (other
than a cash-out distribution described in Section 5.04) to a partially-Vested
Participant, and the Participant has not incurred a Forfeiture Break in Service
at the relevant time, the provisions of this Section 5.03(A) apply to the
Participant's Account Balance. At any relevant time following the distribution,
the Plan Administrator will determine the Participant's Vested Account Balance
derived from Employer contributions in accordance with the following formula:
P(AB + D) - D.

To apply this formula, "P" is the Participant's current vesting percentage
at the relevant time, "AB" is the Participant's Employer-derived Account
Balance at the relevant time and "D" is the amount of the earlier
distribution. If, under a restated Plan, the Plan has made distribution to a
partially-Vested Participant prior to its restated Effective Date and is
unable to apply the cash-out provisions of Section 5.04 to that prior
distribution, this special vesting formula also applies to that
Participant's remaining Account Balance. The Employer, in an Addendum to its
Adoption Agreement, may elect to modify this formula to read as follows:
P(AB + (R x D)) - (R x D). For purposes of this alternative formula, "R" is
the ratio of "AB" to the Participant's Employer-derived Account Balance
immediately following the earlier distribution.

(B) Special Vesting Elections. The Employer in its Adoption Agreement may
elect other specified vesting provisions which are consistent with Code SS411
and applicable Treasury regulations.

5.04 CASH-OUT DISTRIBUTIONS TO PARTIALLY-VESTED PARTICIPANTS/ RESTORATION OF
FORFEITED ACCOUNT BALANCE.
If, pursuant to Article VI, a partially-Vested Participant receives a cash-out
distribution before he/she incurs a Forfeiture Break in Service, the
Participant will incur an immediate forfeiture of the non-Vested portion of
his/her Account Balance. If a partially-Vested Participant's Account is
entitled to an allocation of Employer contributions or Participant
forfeitures for the Plan Year in which he/she otherwise would incur a
forfeiture by reason of a cash-out distribution, the Plan Administrator will
apply the cash-out forfeiture rule as if the partially-Vested Participant
received a cash-out distribution on the first day of the immediately
following Plan Year. A partially-Vested Participant is a Participant whose
Vested percentage determined under Section 5.03 is more than 0% but is less
than 100%. A cash-out distribution is a distribution to the Participant
(whether involuntary or with required consent as described in Article VI),
of his/her entire Vested Account Balance due to the Participant's Separation
from Service.

(A) Forfeiture Restoration and Conditions for Restoration. A partially-
Vested Participant re-employed by the Employer after receiving a cash-out
distribution of the Vested percentage of his/her Account Balance may repay
to the Trust the entire amount of the cash-out distribution attributable to
Employer contributions without any adjustment for gains and losses, unless
the Participant no longer has a right to restoration under this Section
5.04(A). If a re-employed Participant repays his/her cash-out distribution,
the Plan Administrator, subject to the conditions of this Section 5.04(A),
must restore the Participant's Account Balance attributable to Employer
contributions to the same dollar amount as the dollar amount of his/her
<PAGE>
Account Balance on the Accounting Date, or other valuation date, immediately
preceding the date of the cash-out distribution, unadjusted for any gains or
losses occurring subsequent to that Accounting Date, or other valuation
date. Restoration of the Participant's Account Balance includes restoration
of all Protected Benefits with respect to that restored Account Balance, in
accordance with applicable Treasury regulations. The Plan Administrator will
not restore a re-employed Participant's Account Balance under this Section
5.04 (A) if:

                                    -18-

(1) 5 years have elapsed since the Participant's first re-employment date
with the Employer following the cash-out distribution;

(2) The Participant is not in the Employer's Service on the date the
Participant repays his/her cash-out distribution; or

(3) The Participant has incurred a Forfeiture Break in Service. This
condition also applies if the Participant makes repayment within the Plan
Year in which he/she incurs the Forfeiture Break in Service and that
Forfeiture Break in Service would result in a complete forfeiture of the
amount the Plan Administrator otherwise would restore.

(B) Time and Method of Forfeiture Restoration. If none of the conditions in
Section 5.04(A) preventing restoration of the Participant's Account Balance
applies, the Plan Administrator will restore the Participant's Account
Balance as of the Plan Year Accounting Date coincident with or immediately
following the repayment. To restore the Participant's Account Balance, the
Plan Administrator, to the extent necessary, will allocate to the
Participant's Account:

(1) First, the amount, if any, of Participant forfeitures the Plan
Administrator otherwise would allocate under Section 3.05;

(2) Second, the amount, if any, of the Trust Fund net income or gain for
the Plan Year; and

(3) Third, the Employer contribution for the Plan Year to the extent made
under a discretionary formula.

In an Addendum to its Adoption Agreement, the Employer may eliminate as a
means of restoration any of the amounts described in clauses (1), (2) and
(3) or may change the order of priority of these amounts. To the extent the
amounts described in clauses (1), (2) and (3) are insufficient to enable the
Plan Administrator to make the required restoration, the Employer must
contribute, without regard to any requirement or condition of Article III,
the additional amount necessary to enable the Plan Administrator to make the
required restoration. If, for a particular Plan Year, the Plan Administrator
must restore the Account Balance of more than one re-employed Participant,
the Plan Administrator will make the restoration allocations from the
amounts described in clauses (1), (2) and (3) to each such Participant's
Account in the same proportion that a Participant's restored amount for the
Plan Year bears to the restored amount for the Plan Year of all re-employed
Participants. A cash-out restoration allocation is not an Annual Addition
under Part 2 of Article III.

(C) Deemed Cash-out of 0% Vested Participant. Except as the Employer may
provide in an Addendum to its Adoption Agreement, the deemed cash-out rule
of this Section 5.04(C) applies to any 0% Vested Participant. A "0% Vested
<PAGE>
Participant" is a Participant whose Account Balance derived from Employer
contributions is entirely forfeitable at the time of his/her Separation from
Service. If a 0% Vested Participant's Account is not entitled to an
allocation of Employer contributions for the Plan Year in which the
Participant has a Separation from Service, the Plan Administrator will apply
the deemed cash-out rule as if the 0% Vested Participant received a cash-out
distribution on the date of the Participant's Separation from Service. If a
0% Vested Participant's Account is entitled to an allocation of Employer
contributions or Participant forfeitures for the Plan Year in which the
Participant has a Separation from Service, the Plan Administrator will apply
the deemed cash-out rule as if the 0% Vested Participant received a cash-out
distribution on the first day of the first Plan Year beginning after his/her
Separation from Service. For purposes of applying the restoration provisions
of this Section 5.04, the Plan Administrator will treat a reemployed 0%
Vested Participant as repaying his/her cash-out "distribution" on the date
of the Participant's re-employment with the Employer.

5.05 ACCOUNTING FOR CASH-OUT REPAYMENT. As soon as is administratively
practicable, the Plan Administrator will credit to the Participant's Account
the cash-out amount a Participant has repaid to the Plan. Pending the
restoration of the Participant's Account Balance, the Plan Administrator under
Section 9.08(B) may direct the Trustee to place the Participant's cash-out
repayment in a temporary segregated investment Account. Unless the cash-out
repayment qualifies as a Participant rollover contribution, the Plan
Administrator will direct the Trustee to repay to the Participant as soon as is
administratively practicable, the full amount of the Participant's cash-out
repayment if the Plan Administrator determines any of the conditions of
Section 5.04(A) prevents restoration as of the applicable Accounting Date,
notwithstanding the Participant's repayment.

5.06 YEAR OF SERVICE - VESTING. For purposes of determining a Participant's
vesting under Section 5.03, "Year of Service" means the 12-consecutive month
vesting computation period the Employer elects in its Adoption Agreement
during which an Employee completes the number of Hours of Service (not
exceeding 1,000) specified in the Adoption Agreement or, if the Plan applies
the Elapsed Time Method of crediting Vesting Service, the vesting
computation period for which the Employee receives credit for a Year of
Service under the Service crediting rules of Section 1.15(D). A Year of
Service includes any Year of Service completed prior to the Effective Date
of the Plan, except as provided in Section 5.08.

5.07 BREAK IN SERVICE AND FORFEITURE BREAK IN SERVICE - VESTING. For purposes
of this Article V, a Participant incurs a "Break in Service" if during any
vesting computation period he/she does not complete more than 500 Hours of
Service or, if the Plan applies the Elapsed Time Method of crediting Service,
the Participant has a Period of Severance of at least 12 consecutive months.
If, pursuant to Section 5.06, the Plan does not require more than 500 Hours of
Service to receive credit for a Year of Service, a Participant incurs a Break
in Service in a vesting computation period in which he/she fails to complete
a Year of Service. A Participant incurs a Forfeiture Break in Service when he/
she incurs 5 consecutive Breaks in Service. The Plan does not apply the Break
in Service (one year hold-out) rule for vesting under Code SS411(a)(6)(B).
Therefore, an Employee need not complete a Year of Service after a Break in

                                    -19-

Service before the Plan takes into account the Employee's otherwise includible
pre-Break Years of Service under this Article V.

<PAGE>
5.08 INCLUDED YEARS OF SERVICE - VESTING.
For purposes of determining "Years of Service" under Section 5.06, the Plan
takes into account all Years of Service an Employee completes with the
Employer except:

(a) For the sole purpose of determining a Participant's Vested percentage
of his/her Account Balance derived from Employer contributions which accrued
for his/her benefit prior to a Forfeiture Break in Service or receipt of a
cash-out distribution, the Plan disregards any Year of Service after the
Participant first incurs a Forfeiture Break in Service or receives a cash-
out distribution (except where the Plan Administrator restores the
Participant's Account under Section 5.04(A)).

(b) Consistent with Code SS411(a)(4), any Year of Service the Employer
elects to exclude under its Adoption Agreement.

5.09 FORFEITURE OCCURS. A Participant's forfeiture of his/her non-Vested
Account Balance derived from Employer contributions occurs under the Plan on
the earlier of:

(a) The last day of the vesting computation period in which the
Participant first incurs a Forfeiture Break in Service; or

(b) The date the Participant receives a cash-out distribution.

The Plan Administrator determines the percentage of a Participant's Account
Balance forfeiture, if any, under this Section 5.09 solely by reference to
the vesting schedule the Employer elected in its Adoption Agreement. A
Participant does not forfeit any portion of his/her Account Balance for any
other reason or cause except as expressly provided by this Section 5.09 or
as provided under Section 9.11.

5.10 RULE OF PARITY - VESTING. The Employer may elect in its Adoption
Agreement to apply the "rule of parity" under Code SS411(a)(6)(D) for
purposes of determining vesting Years of Service. Under the rule of parity,
the Plan Administrator excludes a Participant's Years of Service before a
Break in Service if: (a) the number of the Participant's consecutive Breaks
in Service equals or exceeds 5; and (b) the Participant is 0% Vested in
his/her Account Balance derived from Employer contributions at the time
he/she has the Breaks in Service.

5.11 AMENDMENT TO VESTING SCHEDULE.  The Employer under Section 13.02 may amend
the Plan's vesting schedule(s) under Section 5.03 at any time. However, the
Plan Administrator will not apply the amended vesting schedule to reduce any
Participant's existing Vested percentage (determined on the later of the
date the Employer adopts the amendment, or the date the amendment becomes
effective) in the Participant's existing and future Account Balance
attributable to Employer contributions, to a percentage less than the Vested
percentage computed  under the Plan without regard to the amendment.
Furthermore, an amended vesting schedule will apply to a Participant only if
the Participant receives credit for at least one Hour of Service after the
new vesting schedule becomes effective.

If the Employer amends the Plan's vesting schedule, each Participant having
completed at least 3 Years of Service (as described in Section 5.06) with
the Employer prior to the expiration of the election period described below,
may irrevocably elect to have the Plan Administrator determine the Vested
percentage of his/her Account Balance without regard to the amendment. The
Participant must file his/her election with the Plan Administrator within 60
<PAGE>
days of the latest of: (a) the Employer's adoption of the amendment; (b) the
effective date of the amendment; or (c) the Participant's  receipt of a copy
of the amendment. The Plan Administrator, as soon as practicable, must
forward a true copy of any amendment to the vesting schedule to each
affected Participant, together with a written explanation of the effect of
the amendment, the appropriate form upon which the Participant may make an
election to remain under the pre-amendment vesting schedule and notice of
the time within which the Participant must make an election to remain under
the preamendment vesting schedule. The election described in this Section
5.11 does not apply to a Participant if the amended vesting schedule
provides for vesting at least as rapid at any time as the vesting schedule
in effect prior to the amendment. For purposes of this Section 5.11, an
amendment to the vesting schedule includes any Plan amendment which directly
or indirectly affects the computation of the Vested percentage of a
Participant's Account Balance. Furthermore, any shift in the Plan's vesting
schedule under Article XII, due to a change in the Plan's top-heavy status,
is an amendment to the vesting schedule for purposes of this Section 5.11.

5.12 DEFERRAL CONTRIBUTIONS TAKEN INTO ACCOUNT. If the Plan includes a 401(k)
arrangement, the vesting rules described in Article V must take into account
a Participant's deferral contributions for purposes of determining: (1) if a
Participant's distribution is of his/her entire Vested Account balance as
required for a cash-out distribution under Section 5.04; (2) if a Participant
repays the entire amount of a prior cash-out distribution so the Participant
is entitled to restoration under Section 5.04(A); and (3) if a Participant is
0% vested under Section 5.04(C) and under Section 5.10.

                                    -20-

                                 ARTICLE VI
                               DISTRIBUTIONS

6.01 TIMING OF DISTRIBUTION. The Plan Administrator will direct the Trustee to
commence distribution of a Participant's Vested Account Balance in accordance
with this Section 6.01 upon the Participant's Separation from Service for any
reason, or if the Participant exercises an in-Service distribution right under
the Plan. The Trustee may make Plan distributions on any administratively
practicable date during the Plan Year, consistent with the Employer's elections
in its Adoption Agreement.

(A) Distribution upon Separation from Service (other than death).

(1) Participant's Vested Account Balance not exceeding $5,000. Upon the
Participant's Separation from Service for any reason other than death, the
Plan Administrator (without any requirement of Participant or spousal
consent) will direct the Trustee to distribute the Participant's Vested
Account Balance (determined in accordance with Section 6.01(A)(6)) not
exceeding $5,000 in a lump sum (without regard to Section 6.04), at the time
specified in the Adoption Agreement, but in no event later than the 60th day
following the close of the Plan Year in which the later of the following
events occur: (a) the Participant attains Normal Retirement Age; or (b) the
Participant Separates from Service.

(2) Participant's Vested Account Balance exceeds $5,000. Upon the
Participant's Separation from Service for any reason other than death, the
Plan Administrator, subject to the Participant's election to postpone
distribution under this Section 6.01(A)(2) and the consent requirements of
Section 6.01(A)(5), will direct the Trustee to commence distribution of the
Participant's Vested Account Balance (determined in accordance with Section
<PAGE>
6.01(A)(6)) exceeding $5,000, at the time specified in the Adoption
Agreement and in a form under Section 6.03 elected by the Participant. Any
election under this Section 6.01(A)(2) is subject to the requirements of
Section 6.02 and of Section 6.04.

A Participant eligible to make an election under this Section 6.01(A)(2) may
elect to postpone distribution beyond the time the Employer has elected in
its Adoption Agreement, to any specified date including, but not beyond the
Participant's Required Beginning Date, unless the Employer, in its Adoption
Agreement, specifically limits a Participant's right to postpone
distribution of his/her Account Balance to the later of the date the
Participant attains age 62 or Normal Retirement Age. The Plan Administrator
will reapply the notice and consent requirements of Section 6.01(A)(4) and
Section 6.01(A)(5) to any distribution postponed under this Section
6.01(A)(2).

In the absence of a Participant's consent and distribution election (as
described in Section 6.01(A)(5)) or in the absence of the Participant's
election to postpone distribution prior to his/her annuity starting date,
the Plan Administrator, consistent with the Employer's elections in its
Adoption Agreement, will treat the Participant as having elected to postpone
his/her distribution until the 60th day following the close of the Plan Year
in which the latest of the following events occurs: (a) the Participant
attains Normal Retirement Age; (b) the Participant attains age 62; or (c)
the Participant Separates from Service. At the applicable date, the Plan
Administrator then will direct the Trustee to distribute the Participant's
Vested Account Balance in a lump sum (or, if applicable, the annuity form of
distribution required under Section 6.04).

(3) Disability. If the Participant's Separation from Service is because of
his/her Disability, the Plan Administrator will direct the Trustee to pay
the Participant's Vested Account Balance in the same manner as if the
Participant had incurred a Separation from Service without Disability.

(4) Distribution notice/annuity starting date. At least 30 days and not
more than 90 days prior to the Participant's annuity starting date, the Plan
Administrator must provide a written notice (or a summary notice as
permitted under Treasury regulations) to a Participant who is eligible to
make an election under Section 6.01(A)(2) ("distribution notice"). The
distribution notice must explain the optional forms of benefit in the Plan,
including the material features and relative values of those options, and
the Participant's right to postpone distribution until the applicable date
described in Section 6.01(A)(2). For all purposes of this Article VI, the
term "annuity starting date" means the first day of the first period for
which the Plan pays an amount as an annuity or in any other form but in no
event is the "annuity starting date" earlier than a Participant's Separation
from Service.

(5) Consent requirements/Participant distribution election. A Participant
must consent, in writing, following receipt of the distribution notice, to
any distribution under this Section 6.01, if at the time of the distribution
to the Participant, the Participant's Vested Account Balance exceeds $5,000
and the Participant has not attained the later of Normal Retirement Age or
age 62. Accounts which are distributable prior to the foregoing applicable
age are "immediately distributable." Furthermore, the Participant's spouse
also must consent, in writing, to any distribution, for which Section 6.04
requires the spouse's consent. The Participant may reconsider his/her
distribution election at any time prior to the annuity starting date and
elect to commence distribution as of any other distribution date permitted
<PAGE>
under the Plan or under the Adoption Agreement. A Participant may elect to
receive distribution at any administratively practicable time which is
earlier than 30 days following the Participant's receipt of the distribution
notice, by waiving in writing the balance of the 30 days. However, if the
requirements of Section 6.04 apply, the Participant may not elect to
commence distribution less than 7 days following the Participant's receipt
of the distribution notice. The consent requirements of this Section
6.01(A)(5) do not apply with respect to defaulted loans described in Section
10.03(E).

(6) Determination of Vested Account Balance. For purposes of the consent
requirements under this Article VI, the Plan Administrator determines a
Participant's Vested Account Balance as of the most recent valuation date
immediately prior to the distribution date, and takes

                                    -21-

into account the Participant's entire Account, including deferral
contributions. The Plan Administrator in determining the Participant's
Vested Account Balance at the relevant time, will disregard a Participant's
Vested Account Balance existing on any prior date, except as the Code
otherwise may require.

(7) Consent to cash-out/forfeiture. If a Participant is partially-Vested
in his/her Account Balance, a Participant's election under Section
6.01(A)(2) to receive distribution prior to the Participant's incurring a
Forfeiture Break in Service, must be in the form of a cash-out distribution
as defined in Section 5.04.

(8) Return to employment. A Participant may not receive a distribution by
reason of Separation from Service, or continue any installment distribution
based on a prior Separation from Service, if, prior to the time the Trustee
actually makes the distribution, the Participant returns to employment with
the Employer.

(B) Distribution upon Death. In the event of the Participant's Separation
from Service on account of death, the Plan Administrator will direct the
Trustee, in accordance with this Section 6.01(B) and subject to Section
6.02(D), to distribute to the Participant's Beneficiary the Participant's
Vested Account Balance remaining in the Trust at the time of the
Participant's death.

The Plan Administrator, subject to the requirements of Sections 6.04 and
6.02(D) or to a Beneficiary's written election (if authorized by the next
paragraph of this Section 6.01(B)), must direct the Trustee to distribute or
commence distribution of the deceased Participant's Vested Account Balance,
as soon as administratively practicable following the Participant's death
or, if later, the date on which the Plan Administrator receives notification
of, or otherwise confirms, the Participant's death. If the Participant's
Vested Account Balance determined in accordance with Section 6.01(A)(6) does
not exceed $5,000, the Trustee will distribute the balance in a lump sum
without regard to Section 6.04. If the Participant's Vested Account Balance
exceeds $5,000, the Trustee will distribute the balance subject to Section
6.02(D).

If the Participant's death benefit is payable in full to the Participant's
surviving spouse, the surviving spouse may elect distribution at any time
and in any form (except a joint and survivor annuity) the Plan would permit
a Participant to elect upon Separation from Service. The Participant, on a
<PAGE>
form prescribed by the Plan Administrator, may (subject to the requirements
of Section 6.04) elect the payment method or the payment term or both, which
will apply to any Beneficiary, including his/her surviving spouse. The
Participant's election may limit any Beneficiary's right to increase the
frequency or the amount of any payments. Any payment term elected by the
Participant must not exceed the payment term the Code otherwise would permit
the Beneficiary to elect upon the Participant's death.

(C) In-Service Distribution. The Employer must elect in its Adoption
Agreement the distribution election rights, if any, a Participant has prior
to his/her Separation from Service ("in-service distribution"). Subject to
any contrary Employer election in Appendix A to its Adoption Agreement, a
Participant upon attaining age 70 1/2, until he/she incurs a Separation from
Service, has a continuing election to receive all or any portion of his/her
Account Balance, including Employer contributions and Participant
contributions. If the Employer elects in its Adoption Agreement additional
in-service distribution of any Employer contribution (including deferral
contributions), the Employer in its Adoption Agreement must specify events
or conditions, if any, applicable to such in-service distributions. For
special requirements regarding hardship distributions, see Section 6.09. The
Employer also must elect in its Adoption Agreement the additional in-service
distribution rights, if any, a Participant has with respect to Participant
contributions as defined in Section 4.01. If a Participant receives an in-
service distribution as to a partially-Vested Account, and the Participant
has not incurred a Forfeiture Break in Service, the Plan Administrator will
apply the vesting provisions of Section 5.03(A).

A Participant must make any permitted in-service distribution election under
this Section 6.01(C) in writing and on a form prescribed by the Plan
Administrator which specifies the percentage or dollar amount of the
distribution and the Participant's Plan Account (Employer contributions or
Participant contributions and type) to which the election applies. If the
Plan permits in-service distributions, a Participant only may elect to
receive one in-service distribution per Plan Year under this Section 6.01(C)
unless the election form prescribed by the Plan Administrator provides for
more frequent distributions. The Trustee, as directed by the Plan
Administrator and subject to Sections 6.01(A)(4), 6.01(A)(5) and 6.04, will
distribute the amount(s) a Participant elects in single sum, as soon as
administratively practicable after the Participant files his/her in-service
distribution election with the Plan Administrator. The Trustee will
distribute the Participant's remaining Account Balance in accordance with
the other provisions of this Article VI.

The Trustee, prior to a Participant's Normal Retirement Age or Disability
may not make any in-service distribution to the Participant with respect to
his/her Account Balance attributable to assets (including post-transfer
earnings on those assets) and liabilities transferred, within the meaning of
Code SS414(l), to a profit sharing plan from a money purchase pension plan or
from a target benefit plan qualified under Code SS401(a) (other than any
portion of those assets and liabilities attributable to Employee
contributions).

6.02 REQUIRED MINIMUM DISTRIBUTIONS.

(A) Priority of Required Minimum Distribution. If any distribution under
this Article VI (by Plan provision or by Participant election or
nonelection), would commence later than the Participant's required beginning
date ("RBD"), the Plan Administrator instead must direct the Trustee to make
distribution on the Participant's RBD, subject only to the TEFRA election,
<PAGE>
if applicable, under Section 6.11. The Employer in its Adoption Agreement
Appendix B may elect to apply a special effective date to the RBD definition
or may elect in Appendix A to continue to apply the RBD definition in effect
prior to 1997 ("pre-SBJPA RBD").  The Employer in its Adoption Agreement
also may elect to require distribution earlier than the RBD.

                                    -22-

(1) RBD - more than 5% owner. A Participant's RBD is the April 1
following the close of the calendar year in which the Participant attains
age 70 1/2 if the Participant is a more than 5% owner (as defined in Code
SS416) with respect to the Plan Year ending in that calendar year. If a
Participant is a more than 5% owner at the close of the relevant calendar
year, the Participant may not discontinue required minimum distributions
notwithstanding the Participant's subsequent change in ownership status.

(2) RBD - non 5% owners. If the Participant is not a more than 5% owner,
his/her RBD is the April 1 following the close of the calendar year in which
the Participant incurs a Separation from Service or, if later, the April 1
following the close of the calendar year in which the Participant attains
age 70 1/2. If a Participant is not a more than 5% owner, his/her pre-SBJPA
RBD (if applicable) is April 1 following the close of the calendar year in
which the Participant attains age 70 1/2.

(3) Form of distribution. The Trustee will make a required minimum
distribution at the Participant's RBD in a lump sum (or, if applicable, the
annuity form of distribution required under Section 6.04) unless the
Participant, pursuant to the provisions of this Article VI, makes a valid
election to receive an alternative form of payment.

(B) Participant Transitional Elections.

(1) Election to discontinue distributions. A Participant who: (a) is not
a more than 5% owner; (b) had attained age 70 1/2 prior to 1997; (c) had
commenced prior to 1997 required minimum distributions under the pre-SBJPA
RBD; and (d) has not incurred a Separation from Service, has a continuing
election to discontinue receiving distributions from the Plan (which
previously were required minimum distributions under the Plan). A
Participant who makes an election under this Section 6.02(B)(1) must
establish a new annuity starting date when he/she recommences payment of
his/her Account Balance under the Plan. A married Participant who is subject
to Section 6.04 must obtain spousal consent: (a) to discontinue his/her
distributions under this Section 6.04(B)(1) if distributions are in QJSA form;
and (b) to recommence benefits in a form other than a QJSA. A Participant may
not make any election under this Section 6.02(B)(1) which is inconsistent with
any QDRO applicable to the Participant's Account.

(2) Election to postpone distributions. A Participant who: (a) is not a more
than 5% owner; and (b) attained age 70 1/2 after 1996 (or who attained age
70 1/2 in 1996, but who had not commenced his/her required minimum
distributions in 1996) may elect under this Section 6.02(B)(2) to postpone
distribution of required minimum distributions until the Participant's RBD
established under Section 6.02(A). If the Participant attained age 70 1/2 in
1996, he/she must have elected under this Section 6.02(B)(2) to postpone
distributions by December 31, 1997. If the Participant attained age 70 1/2
after 1996, he/she must make the election to postpone distribution under
this Section 6.01(B)(2) not later than April 1 of the calendar year
following the year in which the Participant attains age 70 1/2.

<PAGE>
(3) Election requirements. All Participant elections made under this
Section 6.01(B) are subject to and must be consistent with the Employer's
RBD elections in its Adoption Agreement Appendices A and B. A Participant
makes his/her election under this Section 6.02(B) in writing on a form
prescribed by the Plan Administrator.

(C) Minimum Distribution Requirements for Participants. The Plan
Administrator may not direct the Trustee to distribute the Participant's
Vested Account Balance, nor may the Participant elect to have the Trustee
distribute his/her Vested Account Balance, under a method of payment which,
as of the Participant's RBD, does not satisfy the minimum distribution
requirements under Code SS401(a)(9) and the applicable Treasury regulations.

(1) Calculation of amount. The required minimum distribution for a
calendar year ("distribution calendar year") equals the Participant's Vested
Account Balance as of the latest valuation date preceding the beginning of
the distribution calendar year (such valuation date being within the
"valuation calendar year") divided by the Participant's life expectancy or,
if applicable, the joint and last survivor expectancy of the Participant and
his/her designated Beneficiary (as determined under Article VIII, subject to
the requirements of Code SS401(a)(9)). The Plan Administrator will increase
the Participant's Vested Account Balance, as determined on the relevant
valuation date, for contributions or forfeitures allocated after the
valuation date and by December 31 of the valuation calendar year, and will
decrease the valuation by distributions made after the valuation date and by
December 31 of the valuation calendar year. For purposes of this valuation,
any portion of the required minimum distribution for the first distribution
calendar year made after the close of that year is a distribution occurring
in that first distribution calendar year.

(2) Recalculation. In computing a required minimum distribution, the Plan
Administrator must use the unisex life expectancy multiples under Treas.
Reg. SS1.72-9. The Plan Administrator, only upon the Participant's timely
election, will compute the required minimum distribution for a distribution
calendar year subsequent to the first distribution calendar year by
redetermining ("recalculation" of) the Participant's life expectancy or the
Participant's and spouse designated Beneficiary's life expectancies as
elected. However, the Plan Administrator may not redetermine the joint life
and last survivor expectancy of the Participant and a nonspouse designated
Beneficiary in a manner which takes into account any adjustment to a life
expectancy other than the Participant's life expectancy. A Participant must
elect recalculation under this Section 6.02(C)(2) in writing and on a form
the Plan Administrator prescribes, not later than the Participant's RBD.

(3) Minimum distribution incidental benefit (MDIB). If the Participant's
spouse is not his/her designated Beneficiary, a method of payment to the
Participant (whether by Participant election or by Plan Administrator
direction) must satisfy the MDIB requirement under Code SS401(a)(9) for
distributions made on or after the Participant's RBD and before the
Participant's death. To satisfy the MDIB requirement, the Plan Administrator
will compute the Participant's required

                                    -23-

minimum distribution by substituting the applicable MDIB divisor for the
applicable life expectancy factor, if the MDIB divisor is a lesser number.
Following the Participant's death, the Plan Administrator will compute the
minimum distribution required by Section 6.02(D) solely on the basis of the
applicable life expectancy factor and will disregard the MDIB factor.
<PAGE>
(4) Payment due date. The required minimum distribution for the first
distribution calendar year is due by the Participant's RBD. The required
minimum distribution for each subsequent distribution calendar year,
including the calendar year in which the Participant's RBD occurs, is due by
December 31 of that year.

(5) Nontransferable annuity. If the Participant receives distribution in
the form of a Nontransferable Annuity, the distribution satisfies this
Section 6.02(C) if the contract complies with the requirements of Code
SS401(a)(9).

(D) Minimum Distribution Requirements for Beneficiaries. The method of
distribution to the Participant's Beneficiary must satisfy Code SS401(a)(9).

(1) Death after RBD. If the Participant's death occurs after his/her RBD
(or earlier, if the Participant had commenced an irrevocable annuity
pursuant to Section 6.04), the Trustee must distribute the Participant's
remaining benefit to the Beneficiary at least as rapidly as under the method
in effect for the Participant, determined without regard to the MDIB
requirements of Section 6.02(C)(3).

(2) Death prior to RBD. If the Participant's death occurs prior to his/her
RBD (and the Participant had not commenced an irrevocable annuity pursuant
to Section 6.04), the method of payment to the Beneficiary, subject to
Section 6.04, must provide for completion of payment to the Beneficiary over
a period not exceeding: (a) 5 years after the date of the Participant's
death; or (b) if the Beneficiary is a designated Beneficiary, the designated
Beneficiary's life expectancy. A designated Beneficiary is a Beneficiary
designated by the Participant or determined under Section 8.02. The Plan
Administrator may not direct payment of the Participant's Vested Account
Balance over a period described in clause (b) unless the Trustee will
commence payment to the designated Beneficiary no later than the December 31
following the close of the calendar year in which the Participant's death
occurred or, if later, and the designated Beneficiary is the Participant's
surviving spouse, December 31 of the calendar year in which the Participant
would have attained age 70 1/2.

If the Trustee will make distribution in accordance with clause (b) of this
Section 6.02(D)(2), the minimum distribution for a distribution calendar
year equals the Participant's Vested Account Balance as of the latest
valuation date preceding the beginning of the distribution calendar year
divided by the designated Beneficiary's life expectancy. The Plan
Administrator must use the unisex life expectancy multiples under Treas.
Reg. SS1.72-9 for purposes of applying this Section 6.02(D).

(3) Recalculation. The Plan Administrator, only upon the Participant's
election (under Section 6.02(C)(2)) or the Participant's surviving spouse
designated Beneficiary's election, will recalculate the life expectancy of the
Participant's surviving spouse not more frequently than annually. However, the
Plan Administrator may not recalculate the life expectancy of a nonspouse
designated Beneficiary after the Trustee commences payment to the designated
Beneficiary. The Plan Administrator will apply this Section 6.02(D) by treating
any amount paid to the Participant's child, which becomes payable to the
Participant's surviving spouse upon the child's attaining the age of majority,
as paid to the Participant's surviving spouse. A surviving spouse designated
Beneficiary must elect recalculation under this SS6.02(D)(3) in writing and
on a form the Plan Administrator prescribes not later than the last day of
the spouse's first distribution year.

<PAGE>
(4) Beneficiary election. If the Participant under Section 6.01(B) had not
elected the payment method or payment term, the Participant's Beneficiary
must elect the method of distribution no later than the date specified above
upon which the Trustee must commence distribution to the Beneficiary. If the
Beneficiary fails to elect timely a distribution method, the Plan
Administrator must commence distribution within the time required for a
Participant who dies without a designated Beneficiary.

(E) Model Amendment. The employer in Appendix B to its Adoption Agreement
may elect to apply the following IRS Model Amendment:

With respect to distributions under the Plan made on or after the effective
date the Employer specifies in Appendix B to its Adoption Agreement, for
calendar years beginning on or after January 1, 2001, the Plan will apply
the minimum distribution requirements of section 401(a)(9) of the Internal
Revenue Code in accordance with the regulations under section 401(a)(9) that
were proposed on January 17, 2001, (the "2001 Proposed Regulations"),
notwithstanding any provision of the Plan to the contrary. If the total
amount of required minimum distributions made to a Participant for 2001
prior to the Appendix B effective date are equal to or greater than the
amount of required minimum distributions determined under the 2001 Proposed
Regulations, then no additional distributions are required for such
Participant for 2001 on or after such date. If the total amount of required
minimum distributions made to a Participant for 2001 prior to the Appendix B
effective date are less than the amount determined under the 2001 Proposed
Regulations, then the amount of required minimum distributions for 2001 on
or after such date will be determined so that the total amount of required
minimum distributions for 2001 is the amount determined under the 2001
Proposed Regulations. This amendment shall continue in effect until the last
calendar year beginning before the effective date of final regulations under
section 401(a)(9) or such other date as may be published by the Internal
Revenue Service.

6.03 METHOD OF DISTRIBUTION. Subject to any contrary requirements imposed by
Sections 6.01 (including 6.01(C) regarding in-service distributions), 6.02
or 6.04, a Participant or a Beneficiary may elect distribution under one, or
any combination, of the following methods: (a) by payment in a lump sum; or

                                    -24-

(b) by payment in monthly, quarterly or annual installments over a fixed
reasonable period of time, not exceeding the life expectancy of the
Participant, or the joint life and last survivor expectancy of the
Participant and his/her designated Beneficiary. The Employer may elect in
its Adoption Agreement to modify the methods of payment available under this
Section 6.03. If the Employer's Plan is a restated Plan, the Employer in its
Adoption Agreement and in accordance with Treas. Reg. SS1.411(d)-4, may elect
to eliminate from the prior Plan certain Protected Benefits. If the Employer
elects or is required to provide an annuity, the annuity must: (1) be a
Nontransferable Annuity; and (2) otherwise comply with the Plan terms.

The distribution options permitted under this Section
6.03 are available only if the Participant's Vested Account Balance, as
determined under Section 6.01(A)(6), exceeds $5,000. To facilitate
installment payments under this Article VI, the Plan Administrator under
Section 9.08(B) may direct the Trustee to segregate all or any part of the
Participant's Account Balance in a segregated investment Account. Under an
installment distribution, the Participant or the Beneficiary, at any time,
may elect to accelerate the payment of all, or any portion, of the
<PAGE>
Participant's unpaid Vested Account Balance.

Pending final accounting for a valuation date, the Plan Administrator may
make a partial distribution to a Participant who has incurred a Separation
from Service or to a Beneficiary.

6.04 ANNUITY DISTRIBUTIONS TO PARTICIPANTS AND TO SURVIVING SPOUSES.

(A) Qualified Joint and Survivor Annuity (QJSA). The Plan Administrator
must direct the Trustee to distribute a married or unmarried Participant's
Vested Account Balance in the form of a QJSA, unless the Participant, and
spouse if the Participant is married, waive the QJSA in accordance with
Section 6.05. If, as of the annuity starting date, the Participant is
married (even if the Participant has not been married throughout the one
year period ending on the annuity starting date), a QJSA is an immediate
annuity which is purchasable with the Participant's Vested Account Balance
and which provides a life annuity for the Participant and a survivor annuity
payable for the remaining life of the Participant's surviving spouse equal
to 50% of the amount of the annuity payable during the life of the
Participant. If, as of the annuity starting date, the Participant is not
married, a QJSA is an immediate life annuity for the Participant which is
purchasable with the Participant's Vested Account Balance. A life annuity
means an annuity payable in equal installments for the life of the
Participant that terminates upon the Participant's death.

(B) Qualified Preretirement Survivor Annuity (QPSA).
If a married Participant dies prior to his/her annuity starting date, the
Plan Administrator will direct the Trustee to distribute a portion of the
Participant's Vested Account Balance to the Participant's surviving spouse
in the form of a QPSA, unless: (1) the Participant has a valid waiver
election (as described in Section 6.06) in effect; or  (2) the Participant
and his/her spouse were not married throughout the one year period ending on
the date of the Participant's death. The Employer in an Addendum to its
Adoption Agreement may elect not to apply the one year of marriage
requirement in clause (2). A QPSA is an annuity which is purchasable with
50% of the Participant's Vested Account Balance (determined as of the date
of the Participant's death) and which is payable for the life of the
Participant's surviving spouse. The value of the QPSA is attributable to
Employer contributions and to Participant contributions in the same
proportion as the Participant's Vested Account Balance is attributable to
those contributions. The portion of the Participant's Vested Account Balance
not payable as a QPSA is payable to the Participant's Beneficiary, in
accordance with the remaining provisions of this Article VI.

(C) Surviving Spouse Elections. If the Participant's Vested Account
Balance which the Trustee would apply to purchase the QPSA exceeds $5,000,
the Participant's surviving spouse may elect to have the Trustee commence
payment of the QPSA at any time following the date of the Participant's
death, but not later than the mandatory distribution periods described in
Section 6.02, and may elect any of the forms of payment described in Section
6.03, in lieu of the QPSA. In the absence of an election by the surviving
spouse, the Plan Administrator must direct the Trustee to distribute the
QPSA on the earliest administratively practicable date following the close
of the Plan Year in which the latest of the following events occurs: (1) the
Participant's death; (2) the date the Plan Administrator receives
notification of or otherwise confirms the Participant's death; (3) the date
the Participant would have attained Normal Retirement Age; or (4) the date
the Participant would have attained age 62.

<PAGE>
(D) Effect of Waiver. If the Participant has in effect a valid waiver
election regarding the QJSA or the QPSA, the Plan Administrator must direct
the Trustee to distribute the Participant's Vested Account Balance in
accordance with Sections 6.01, 6.02 and 6.03.

(E) Loan Offset. The Plan Administrator will reduce the Participant's
Vested Account Balance by any security interest (pursuant to any offset
rights authorized by Section 10.03(E)) held by the Plan by reason of a
Participant loan, to determine the value of the Participant's Vested Account
Balance distributable in the form of a QJSA or QPSA, provided the loan
satisfied the spousal consent requirement described in Section 10.03(E).

(F) Effect of QDRO. For purposes of applying this Article VI, a former
spouse (in lieu of the Participant's current spouse) is the Participant's
spouse or surviving spouse to the extent provided under a QDRO described in
Section 6.07. The provisions of this Section 6.04, and of Sections 6.05 and
6.06, apply separately to the portion of the Participant's Vested Account
Balance subject to a QDRO and to the portion of the Participant's Vested
Account Balance not subject to the QDRO.

(G) Vested Account Balance Not Exceeding $5,000.
The Trustee must distribute in a lump sum, a Participant's Vested Account
Balance which the Trustee otherwise under Section 6.04 would apply to
provide a QJSA or QPSA benefit, where the Participant's Vested Account
Balance determined under Section 6.01(A)(6) does not exceed $5,000.

                                    -25-

(H) Profit Sharing Plan Exception. If this Plan is a profit sharing plan,
the Employer in its Adoption Agreement must elect the extent to which the
preceding provisions of Section 6.04 apply. The Employer may elect to exempt
from the provisions of Section 6.04, all Participants ("Exempt
Participants") except the following Participants to whom Section 6.04 must
be applied: (1) a Participant as respects whom the Plan is a direct or
indirect transferee from a plan subject to the Code SS417 requirements and
the Plan received the transfer after December 31, 1984, unless the transfer
is an elective transfer described in Section 13.07; (2) a Participant who
elects a life annuity distribution (if Section 13.02 of the Plan requires
the Plan to provide a life annuity distribution option); and (3) a
Participant whose benefits under a defined benefit plan maintained by the
Employer are offset by benefits provided under this Plan. If the Employer
elects to apply this Section 6.04 to all Participants, the preceding provisions
of this Section 6.04 apply to all Participants without regard to the
limitations of this Section 6.04(H). Sections 6.05 and 6.06 only apply to
Participants to whom the provisions of this Section 6.04 apply.

6.05 WAIVER ELECTION - QJSA. At least 30 days and not more than 90 days
before the Participant's annuity starting date, the Plan Administrator must
provide the Participant a written explanation of the terms and conditions of
the QJSA, the Participant's right to make, and the effect of, an election to
waive the QJSA benefit, the rights of the Participant's spouse regarding the
waiver election and the Participant's right to make, and the effect of, a
revocation of a waiver election ("QJSA notice"). The Plan does not limit the
number of times the Participant may revoke a waiver of the QJSA or make a
new waiver during the election period. The Participant (and his/her spouse,
if the Participant is married), may revoke an election to receive a
particular form of benefit at any time until the annuity starting date.

A married Participant's QJSA waiver election is not valid unless: (a) the
<PAGE>
Participant's spouse (to whom the survivor annuity is payable under the
QJSA), after the Participant has received the QJSA notice, has consented in
writing to the waiver election, the spouse's consent acknowledges the effect
of the election, and a notary public or the Plan Administrator (or his/her
representative) witnesses the spouse's consent; (b) the spouse consents to
the alternative form of payment designated by the Participant or to any
change in that designated form of payment; and (c) unless the spouse is the
Participant's sole primary Beneficiary, the spouse consents to the
Participant's Beneficiary designation or to any change in the Participant's
Beneficiary designation. The spouse's consent to a waiver of the QJSA is
irrevocable, unless the Participant revokes the waiver election. The spouse
may execute a blanket consent to the Participant's future payment form
election or Beneficiary designation, if the spouse acknowledges the right to
limit his/her consent to a specific designation but, in writing, waives that
right.

The Plan Administrator will accept as valid a waiver election which does not
satisfy the spousal consent requirements if the Plan Administrator
establishes the Participant does not have a spouse, the Plan Administrator
is not able to locate the Participant's spouse, the Participant is legally
separated or has been abandoned (within the meaning of applicable state law)
and the Participant has a court order to that effect, or other circumstances
exist under which the Secretary of the Treasury will excuse the spousal
consent requirement. If the Participant's spouse is legally incompetent to
give consent, the spouse's legal guardian (even if the guardian is the
Participant) may give consent.

6.06 WAIVER ELECTION - QPSA. The Plan Administrator must provide a written
explanation of the QPSA to each married Participant ("QPSA notice"), within
the following period which ends last: (1) the period beginning on the first
day of the Plan Year in which the Participant attains age 32 and ending on
the last day of the Plan Year in which the Participant attains age 34; (2) a
reasonable period after an Employee becomes a Participant;
(3) a reasonable period after Section 6.04 of the Plan becomes applicable to
the Participant; or (4) a reasonable period after the Plan no longer
satisfies the requirements for a fully subsidized benefit. A "reasonable
period" described in clauses (2), (3) and (4) is the period beginning one
year before and ending one year after the applicable event. If the
Participant separates from Service before attaining age 35, clauses (1),
(2), (3) and (4) do not apply and the Plan Administrator must provide the
QPSA notice within the period beginning one year before and ending one year
after the Separation from Service. The QPSA notice must describe, in a
manner consistent with Treasury regulations, the terms and conditions of the
QPSA and of the waiver of the QPSA, comparable to the QJSA notice required
under Section 6.05. The Plan does not limit the number of times the
Participant may revoke a waiver of the QPSA or make a new waiver during the
election period. The election period for waiver of the QPSA ends on the date
of the Participant's death.

A Participant's QPSA waiver election is not valid unless: (a) the
Participant makes the waiver election after the Participant has received the
QPSA notice and no earlier than the first day of the Plan Year in which
he/she attains age 35; and (b) the Participant's spouse (to whom the QPSA is
payable) satisfies or is excused from the consent requirements as described
in Section 6.05, except the spouse need not consent to the form of benefit
payable to the designated Beneficiary. The spouse's consent to the waiver of
the QPSA is irrevocable, unless the Participant revokes the waiver election.
The spouse also may execute a blanket consent as described in Section 6.05.
Irrespective of the time of election requirement described in clause (a), if
<PAGE>
the Participant separates from Service prior to the first day of the Plan
Year in which he/she attains age 35, the Plan Administrator will accept a
waiver election as respects the Participant's Account Balance attributable
to his/her Service prior to his/her Separation from Service. Furthermore, if
a Participant who has not separated from Service makes a valid waiver
election, except for the timing requirement of clause (a), the Plan
Administrator will accept that election as valid, but only until the first
day of the Plan Year in which the Participant attains age 35.

6.07 DISTRIBUTIONS UNDER QUALIFIED DOMESTIC RELATIONS ORDERS (QDRO).
Notwithstanding any other provision of this Plan, the Trustee, in accordance
with the direction of the Plan Administrator, must comply with the
provisions of a QDRO, as defined in Code SS414(p), which is issued with
respect to the Plan. This Plan specifically permits distribution to an

                                    -26-

alternate payee under a QDRO at any time, irrespective of whether the
Participant has attained his/her earliest retirement age (as defined under
Code SS414(p)) under the Plan. A distribution to an alternate payee prior to
the Participant's attainment of earliest retirement age is available only
if: (1) the QDRO specifies distribution at that time or permits an agreement
between the Plan and the alternate payee to authorize an earlier
distribution; and (2) if the present value of the alternate payee's benefits
under the Plan exceeds $5,000, and the QDRO requires, the alternate payee
consents to any distribution occurring prior to the Participant's attainment
of earliest retirement age. Nothing in this Section 6.07 gives a Participant
a right to receive distribution at a time the Plan otherwise does not permit
nor does Section 6.07 authorize the alternate payee to receive a form of
payment the Plan does not permit.

The Plan Administrator must establish reasonable procedures to determine the
qualified status of a domestic relations order. Upon receiving a domestic
relations order, the Plan Administrator promptly will notify the Participant
and any alternate payee named in the order, in writing, of the receipt of
the order and the Plan's procedures for determining the qualified status of
the order. Within a reasonable period of time after receiving the domestic
relations order, the Plan Administrator must determine the qualified status
of the order and must notify the Participant and each alternate payee, in
writing, of the Plan Administrator's determination. The Plan Administrator
must provide notice under this paragraph by mailing to the individual's
address specified in the domestic relations order, or in a manner consistent
with DOL regulations.

If any portion of the Participant's Vested Account Balance is payable under
the domestic relations order during the period the Plan Administrator is
making its determination of the qualified status of the domestic relations
order, the Plan Administrator must maintain a separate accounting of the
amounts payable. If the Plan Administrator determines the order is a QDRO
within 18 months of the date amounts first are payable following receipt of
the domestic relations order, the Plan Administrator will direct the Trustee
to distribute the payable amounts in accordance with the QDRO. If the Plan
Administrator does not make its determination of the qualified status of the
order within the 18-month determination period, the Plan Administrator will
direct the Trustee to distribute the payable amounts in the manner the Plan
would distribute if the order did not exist and will apply the order
prospectively if the Plan Administrator later determines the order is a
QDRO.

<PAGE>
To the extent it is not inconsistent with the provisions of the QDRO, the
Plan Administrator under Section 9.08(B) may direct the Trustee to segregate
the QDRO amount in a segregated investment account. The Trustee will make
any payments or distributions required under this Section 6.07 by separate
benefit checks or other separate distribution to the alternate payee(s).

6.08 DEFAULTED LOAN - TIMING OF OFFSET.
If a Participant or a Beneficiary defaults on a Plan loan, the Plan
Administrator will determine the timing of the reduction (offset) of the
Participant's Vested Account Balance in accordance with this Section 6.08
and the Plan Administrator's loan policy. If, under the loan policy a loan
default also is a distributable event under the Plan, the Trustee, at the
time of the loan default, will offset the Participant's Vested Account
Balance by the lesser of the amount in default (including accrued interest)
or the Plan's security interest in that Vested Account Balance. If the loan
is from a money purchase pension plan or from a target benefit plan and the
loan default is a distributable event under the loan policy, the Trustee
will offset the Participant's Account Balance in the manner described above,
only if the Participant has incurred a Separation from Service or has
attained Normal Retirement Age. If the loan is under a 401(k) arrangement,
to the extent the loan is attributable to the Participant's deferral
contributions Account, qualified matching contributions Account, qualified
nonelective contributions Account or safe harbor contributions Account, the
Trustee will not offset the Participant's Vested Account Balance unless the
Participant has incurred a Separation from Service or unless the Participant
has attained age 59 1/2.

6.09 HARDSHIP DISTRIBUTION. For purposes of this Plan, unless the Employer
in its Adoption Agreement Section 6.01 elects otherwise, a hardship
distribution is a distribution on account of one or more of the following
immediate and heavy financial needs: (1) expenses for medical care described
in Code SS213(d) incurred by the Participant, by the Participant's spouse, or
by any of the Participant's dependents, or necessary to obtain such medical
care; (2) costs directly related to the purchase (excluding mortgage
payments) of a principal residence of the Participant; (3) payment of post-
secondary education tuition and related educational fees (including room and
board), for the next 12-month period, for the Participant, for the
Participant's spouse, or for any of the Participant's dependents (as defined
in Code SS152); (4) payments necessary to prevent the eviction of the
Participant from his/her principal residence or the foreclosure on the
mortgage of the Participant's principal residence; or (5) any need the
Revenue Service prescribes in a revenue ruling, notice or other document of
general applicability which satisfies the safe harbor definition of hardship
under Treas. Reg. SS1.401(k)-1(d)(2)(iv)(A). See Section 14.11(A) if a
hardship distribution is from a Participant's elective deferral Account in a
401(k) arrangement. The Employer in its Adoption Agreement Section 6.01 may
elect to apply Section 14.11(A) to all Plan hardship distributions. If the
Plan permits a hardship distribution from more than one Account type, the
Plan Administrator may determine any ordering of a Participant's hardship
distribution from the hardship distribution eligible Accounts.

6.10 DIRECT ROLLOVER OF ELIGIBLE ROLLOVER DISTRIBUTIONS.
(A) Participant Election. A Participant (including for this purpose, a
former Employee) may elect, at the time and in the manner prescribed by the
Plan Administrator, to have any portion of his/her eligible rollover
distribution from the Plan paid directly to an eligible retirement plan
specified by the Participant in a direct rollover election. For purposes of
this Section 6.10, a Participant includes as to their respective interests,
<PAGE>
a Participant's surviving spouse and the Participant's spouse or former
spouse who is an alternate payee under a QDRO.

                                    -27-

(B) Rollover and Withholding Notice. At least 30 days and not more than 90
days prior to the Trustee's distribution of an eligible rollover
distribution, the Plan Administrator must provide a written notice
(including a summary notice as permitted under applicable Treasury
regulations) explaining to the distributee the rollover option, the
applicability of mandatory 20% federal withholding to any amount not
directly rolled over, and the recipient's right to roll over within 60 days
after the date of receipt of the distribution ("rollover notice"). If
applicable, the rollover notice also must explain the availability of income
averaging and the exclusion of net unrealized appreciation. A recipient of
an eligible rollover distribution (whether he/she elects a direct rollover
or elects to receive the distribution), also may elect to receive
distribution at any administratively practicable time which is earlier than
30 days (but not less than 7 days if Section 6.04 applies) following receipt
of the rollover notice.

(C) Default rollover. The Plan Administrator, in the case of a Participant
who does not respond timely to the notice described in Section 6.10(B), may
make a direct rollover of the Participant's Account (as described in Revenue
Ruling 2000-36 or in any successor guidance) in lieu of distributing the
Participant's Account.

(D) Definitions. The following definitions apply to this Section 6.10:

(1) Eligible rollover distribution. An eligible rollover distribution is
any distribution of all or any portion of the balance to the credit of the
Participant, except an eligible rollover distribution does not include: (a)
any distribution which is one of a series of substantially equal periodic
payments (not less frequently than annually) made for the life (or life
expectancy) of the Participant or the joint lives (or joint life
expectancies) of the Participant and the Participant's designated
beneficiary, or for a specified period of ten years or more; (b) any Code
SS401(a)(9) required minimum distribution; (c) the portion of any
distribution which is not includible in gross income (determined without
regard to the exclusion of net unrealized appreciation with respect to
employer securities); (d) any hardship distribution made after December 31,
1998, from a Participant's deferral contributions Account (except where the
Participant also satisfies a non-hardship distribution event described in
Section 14.03(d)); and (e) any distribution which otherwise would be an
eligible rollover distribution, but where the total distributions to the
Participant during that calendar year are reasonably expected to be less
than $200.

(2) Eligible retirement plan. An eligible retirement plan is an individual
retirement account described in Code SS408(a), an individual retirement
annuity described in Code SS408(b), an annuity plan described in Code
SS403(a), or a qualified trust described in Code SS401(a), which accepts the
Participant's or alternate payee's eligible rollover distribution. However,
in the case of an eligible rollover distribution to the surviving spouse, an
eligible retirement plan is either an individual retirement account or
individual retirement annuity.

(3) Direct rollover. A direct rollover is a payment by the Plan to the
eligible retirement plan specified by the distributee.
<PAGE>
6.11 TEFRA ELECTIONS. Notwithstanding the provisions of Sections 6.01, 6.02
and 6.03, if the Participant (or Beneficiary) signed a written distribution
designation prior to January 1, 1984, ("TEFRA election") the Plan
Administrator must direct the Trustee to distribute the Participant's Vested
Account Balance in accordance with that election, subject however, to the
survivor annuity requirements, if applicable, of Sections 6.04, 6.05 and
6.06. This Section 6.11 does not apply to a TEFRA election, and the Plan
Administrator will not comply with that election, if any of the following
applies: (1) the elected method of distribution would have disqualified the
Plan under Code SS401(a)(9) as in effect on December 31, 1983; (2) the
Participant did not have an Account Balance as of December 31, 1983; (3) the
election does not specify the timing and form of the distribution and the
death Beneficiaries (in order of priority); (4) the substitution of a
Beneficiary modifies the distribution payment period; or,
(5) the Participant (or Beneficiary) modifies or revokes the election. In
the event of a revocation, the Trustee must distribute, no later than
December 31 of the calendar year following the year of revocation, the
amount which the Participant would have received under Section 6.02 if the
distribution designation had not been in effect or, if the Beneficiary
revokes the distribution designation, the amount which the Beneficiary would
have received under Section 6.02 if the distribution designation had not
been in effect. The Plan Administrator will apply this Section 6.11 to
rollovers and transfers in accordance with Part J of the Code SS401(a)(9)
Treasury regulations.

                                    -28-

                                 ARTICLE VII
                      EMPLOYER ADMINISTRATIVE PROVISIONS

7.01 INFORMATION TO PLAN ADMINISTRATOR. The Employer must supply current
information to the Plan Administrator as to the name, date of birth, date of
employment, Compensation, leaves of absence, Years of Service and date of
Separation from Service of each Employee who is, or who will be eligible to
become, a Participant under the Plan, together with any other information which
the Plan Administrator considers necessary to administer properly the Plan. The
Employer's records as to the current information the Employer furnishes to
the Plan Administrator are conclusive as to all persons.

7.02 NO RESPONSIBILITY FOR OTHERS. Except as required under ERISA, the
Employer has no responsibility or obligation under the Plan to Employees,
Participants or Beneficiaries for any act (unless the Employer also serves
in such capacities) required of the Plan Administrator, the Trustee, the
Custodian, or of any other service provider to the Plan.

7.03 INDEMNITY OF CERTAIN FIDUCIARIES.
The Employer will indemnify, defend and hold harmless the Plan Administrator
from and against any and all loss resulting from liability to which the Plan
Administrator may be subjected by reason of any act or omission (except
willful misconduct or gross negligence) in its official capacities in the
administration of this Trust or Plan or both, including attorneys' fees and
all other expenses reasonably incurred in the Plan Administrator's defense,
in case the Employer fails to provide such defense. The indemnification
provisions of this Section 7.03 do not relieve the Plan Administrator from
any liability the Plan Administrator may have under ERISA for breach of a
fiduciary duty. Furthermore, the Plan Administrator and the Employer may
execute a written agreement further delineating the indemnification
agreement of this Section 7.03, provided the agreement is consistent with
and does not violate ERISA. The indemnification provisions of this Section
<PAGE>
7.03 extend to any Trustee, third party administrator, Custodian or other
Plan service provider solely to the extent provided by a written agreement
executed by such persons and the Employer.

7.04 EMPLOYER DIRECTION OF INVESTMENT.
The Employer has the right to direct the Trustee with respect to the
investment and re-investment of assets comprising the Trust Fund only if and
to the extent the Trustee consents in writing to permit such direction.

7.05 EVIDENCE. Anyone including the Employer, required to give data,
statements or other information relevant under the terms of the Plan
("evidence") may do so by certificate, affidavit, document or other form
which the person to act in reliance may consider pertinent, reliable and
genuine, and to have been signed, made or presented by the proper party or
parties. The Plan Administrator and the Trustee are protected fully in
acting and relying upon any evidence described under the immediately
preceding sentence.

7.06 PLAN CONTRIBUTIONS. The Employer is solely responsible to determine
the proper amount of any Employer contribution it makes to the Plan and for the
timely deposit to the Trust of the Employer's Plan contributions.

7.07 EMPLOYER ACTION. The Employer must take any action under the Plan in
accordance with applicable Plan provisions and with proper authority such
that the action is valid and under applicable law and is binding upon the
Employer.

7.08 FIDUCIARIES NOT INSURERS. The Trustee, the Plan Administrator and the
Employer in no way guarantee the Trust Fund from loss or depreciation. The
Employer does not guarantee the payment of any money which may be or becomes
due to any person from the Trust Fund. The liability of the Employer, the
Plan Administrator and the Trustee to make any payment from the Trust Fund
at any time and all times is limited to the then available assets of the
Trust.

7.09 PLAN TERMS BINDING. The Plan is binding upon the Employer, Trustee,
Plan Administrator, Custodian (and all other service providers to the Plan),
upon Participants, Beneficiaries and all other persons entitled to benefits,
and upon the successors and assigns of the foregoing persons.

7.10 WORD USAGE. Words used in the masculine also apply to the feminine
where applicable, and wherever the context of the Plan dictates, the plural
includes the singular and the singular includes the plural. Titles of Plan
and Adoption Agreement sections are for reference only.

7.11 STATE LAW. The law of the state of the Employer's principal place of
business will determine all questions arising with respect to the provisions
of the Plan, except to the extent superseded by ERISA or other federal law.
The Employer in an Addendum to its Adoption Agreement and subject to
applicable law, may elect to apply the law of another state.

7.12 PROTOTYPE PLAN STATUS. If the Plan fails initially to qualify or to
maintain qualification or if  the Employer makes any amendment or modification
to a provision of the Plan (other than a proper completion of an elective
provision under the Adoption Agreement or the attachment of an Addendum
authorized by the Plan or by the Adoption Agreement), the Employer no longer
may participate under this Prototype Plan. The Employer also may not
participate (or continue to participate) in this Prototype Plan if the Trustee
or Custodian does not have the written consent of the Prototype Plan Sponsor
<PAGE>
required under Section 1.33 to serve in the capacity of Trustee or Custodian.
If the Employer is not entitled to participate under this Prototype Plan, the
Plan is an individually-designed plan and the reliance procedures specified
in the applicable Adoption Agreement no longer apply.

                                    -29-

7.13 EMPLOYMENT NOT GUARANTEED.
Nothing contained in this Plan, or with respect to the establishment of the
Trust, or any modification or any amendment to the Plan or Trust, or in the
creation of any Account, or with respect to the payment of any benefit,
gives any Employee, Participant or any Beneficiary any right to employment
or to continued employment by the Employer, or any legal or equitable right
against the Employer, the Trustee, the Plan Administrator or any employee or
agent thereof, except as expressly provided by the Plan, the Trust, ERISA or
other applicable law.

                                    -30-

                                ARTICLE VIII
                   PARTICIPANT ADMINISTRATIVE PROVISIONS

8.01 BENEFICIARY DESIGNATION. A Participant from time to time may
designate, in writing, any person(s) (including a trust or other entity),
contingently or successively, to whom the Trustee will pay the Participant's
Vested Account Balance (including any life insurance proceeds payable to the
Participant's Account) in the event of death. A Participant also may
designate the form and method of payment of his/her Account. The Plan
Administrator will prescribe the form for the Participant's written
designation of Beneficiary and, upon the Participant's filing the form with
the Plan Administrator, the form effectively revokes all designations filed
prior to that date by the same Participant. A divorce decree, or a decree of
legal separation, revokes the Participant's designation, if any, of his/her
spouse as his/her Beneficiary under the Plan unless: (1) the decree or a
QDRO provides otherwise; or (2) the Employer provides otherwise in an
Addendum to its Adoption Agreement. The foregoing revocation provision (if
applicable) applies only with respect to a Participant whose divorce or
legal separation becomes effective on or following the date the Employer
executes this Plan, unless the Employer in its Adoption Agreement specifies
a different effective date.

(A) Coordination with Survivor Annuity Requirements. If Section 6.04
applies to the Participant, this Section 8.01 does not impose any special
spousal consent requirements on the Participant's Beneficiary designation
unless the Participant waives the QJSA or QPSA benefit. If the Participant
waives the QJSA or QPSA benefit without spousal consent to the Participant's
Beneficiary designation: (1) any waiver of the QJSA or of the QPSA is not
valid; and (2) if the Participant dies prior to his/her annuity starting
date, the Participant's Beneficiary designation will apply only to the
portion of the death benefit which is not payable as a QPSA. Regarding
clause (2), if the Participant's surviving spouse is a primary Beneficiary
under the Participant's Beneficiary designation, the Trustee will satisfy
the spouse's interest in the Participant's death benefit first from the
portion which is payable as a QPSA.

(B) Profit Sharing Plan Exception. If the Plan is a profit sharing plan,
the Beneficiary designation of a married Exempt Participant, as described in
Section 6.04(H), is not valid unless the Participant's spouse consents (in a
manner described in Section 6.05) to the Beneficiary designation. The
<PAGE>
spousal consent requirement in this Section 8.01(B) does not apply if the
Participant's spouse is the Participant's sole primary Beneficiary, or if
the Exempt Participant and his/her spouse are not married throughout the
one-year period ending on the date of the Participant's death.

(C) Incapacity of Beneficiary. If, in the opinion of the Plan
Administrator, a Beneficiary is not able to care for his/her affairs because
of a mental condition, physical condition or by reason of age, the Plan
Administrator will apply the provisions of Section 10.09.

8.02 NO BENEFICIARY DESIGNATION/DEATH OF BENEFICIARY. If a Participant
fails to name a Beneficiary in accordance with Section 8.01, or if the
Beneficiary named by a Participant predeceases the Participant, then the
Trustee will pay the Participant's Vested Account Balance in accordance with
Section 6.03 in the following order of priority (unless the Employer
specifies a different order of priority in an Addendum to its Adoption
Agreement), to:

(a) The Participant's surviving spouse (without regard to the one-year
marriage rule of Sections 6.04(B) and 8.01(B); and if no surviving spouse to

(b) The Participant's children (including adopted children), in equal
shares by right of representation (one share for each surviving child and
one share for each child who predeceases the Participant with living
descendents); and if none to

(c) The Participant's surviving parents, in equal shares; and if none to

(d) The Participant's estate.

If the Beneficiary survives the Participant, but dies prior to distribution
of the Participant's entire Vested Account Balance, the Trustee will pay the
remaining Vested Account Balance to the Beneficiary's estate unless:
(1) the Participant's Beneficiary designation provides otherwise; (2) the
Beneficiary has properly designated a beneficiary; or (3) the Employer
provides otherwise in an Addendum to its Adoption Agreement. A Beneficiary
only may designate a beneficiary for the Participant's Account Balance
remaining at the Beneficiary's death, if the Participant has not previously
designated a successive contingent beneficiary and the Beneficiary's
designation otherwise complies with the Plan terms. If the Plan is a profit
sharing plan, and the Plan includes Exempt Participants, the Employer may
not specify a different order of priority in an Addendum unless the
Participant's surviving spouse will be the sole primary Beneficiary in the
different order of priority. The Plan Administrator will direct the Trustee
as to the method and to whom the Trustee will make payment under this
Section 8.02.

8.03 ASSIGNMENT OR ALIENATION. Except as provided in Code SS414(p) relating
to QDROs and in Code SS401(a)(13) relating to certain voluntary, revocable
assignments, judgments and settlements, neither a Participant nor a
Beneficiary may anticipate, assign or alienate (either at law or in equity)
any benefit provided under the Plan, and the Trustee will not recognize any
such anticipation, assignment or alienation. Furthermore, except as provided
by Code SS401(a)(13) or other applicable law, a benefit under the Plan is not
subject to attachment, garnishment, levy, execution or other legal or
equitable process.

8.04 INFORMATION AVAILABLE. Any Participant or Beneficiary may examine
copies of the Plan description, latest annual report, any bargaining
<PAGE>
agreement, this Plan and Trust, and any contract or any other instrument
which relates to the establishment or administration of the Plan or Trust.
The Plan Administrator will maintain all of the items listed in this Section
8.04 in its office, or in such other place or places as it may designate
from time to time in

                                    -31-

order to comply with the regulations issued under ERISA, for examination
during reasonable business hours. Upon the written request of a Participant
or a Beneficiary, the Plan Administrator must furnish the Participant or
Beneficiary with a copy of any item listed in this Section
8.04. The Plan Administrator may make a reasonable copying charge to the
requesting person.

8.05 CLAIMS PROCEDURE FOR DENIAL OF BENEFITS. A Participant or a Beneficiary
may file with the Plan Administrator a written claim for benefits, if the
Participant or the Beneficiary disputes the Plan Administrator's determination
regarding the Participant's or Beneficiary's Plan benefit. However, the Plan
will distribute only such Plan benefits to Participants or Beneficiaries as the
Plan Administrator in its discretion determines a Participant or Beneficiary
is entitled to. The Plan Administrator will maintain a separate written
document as part of (or which accompanies) the Plan's summary plan
description explaining the Plan's claims procedure. This Section 8.05
specifically incorporates the written claims procedure as from time to time
published by the Plan Administrator as a part of the Plan. If the Plan
Administrator pursuant to the Plan's written claims procedure makes a final
written determination denying a Participant's or Beneficiary's benefit
claim, the Participant or Beneficiary to preserve the claim must file an
action with respect to the denied claim not later than 180 days following
the date of the Plan Administrator's final determination.

8.06 PARTICIPANT DIRECTION OF INVESTMENT. A Participant's direction of the
investment of his/her Account is subject to the provisions of this Section
8.06. For purposes of this Section 8.06, a Participant shall also include a
Beneficiary where the Beneficiary has succeeded to the Participant's Account
and the Plan affords the Beneficiary the same self-direction or loan rights
as a Participant.

(A) Trustee Authorization and Procedures. A Participant has the right to
direct the Trustee with respect to the investment or re-investment of the
assets comprising the Participant's individual Account only if the Trustee
consents in writing to permit such direction. If the Trustee consents to
Participant direction of investment, the Trustee only will accept direction
from each Participant on a written direction of investment form the Plan
Administrator provides for this purpose. The Trustee, or with the Trustee's
consent, the Plan Administrator, may establish written procedures relating
to Participant direction of investment under this Section 8.06, including
procedures or conditions for electronic transfers or for changes in
investments by Participants. The Plan Administrator will maintain, or direct
the Trustee to maintain, an appropriate individual investment Account to the
extent a Participant's Account is subject to Participant self-direction.

(B) ERISA SS404(c). No Plan fiduciary (including the Employer and Trustee)
is liable for any loss or for any breach resulting from a Participant's
direction of the investment of any part of his/her directed Account to the
extent the Participant's exercise of his/her right to direct the investment
of his/her Account satisfies the requirements of ERISA SS404(c).

<PAGE>
(C) Participant Loans. The Plan Administrator, to the extent provided in a
written loan policy adopted under Section 9.04, will treat a Plan loan made
to a Participant as a Participant direction of investment under this Section
8.06, even if the Plan otherwise does not permit a Participant to direct
his/her Account investments.  Where a loan is treated as a directed
investment, the borrowing Participant's Account alone shares in any interest
paid on the loan, and it alone bears any expense or loss it incurs in
connection with the loan. The Trustee may retain any principal or interest
paid on the borrowing Participant's loan in a segregated Account (as
described in Section 9.08(B)) on behalf of the borrowing Participant until
the Trustee (or the Named Fiduciary, in the case of a nondiscretionary
Trustee) deems it appropriate to add the loan payments to the Participant's
Account under the Plan.

(D) Collectibles. If the Trustee consents to Participant direction of
investment of his/her Account, any post-December 31, 1981, investment by a
Participant's directed Account in collectibles (as defined by Code SS408(m))
is a deemed distribution to the Participant for Federal income tax purposes.

                                    -32-

                                 ARTICLE IX
                             PLAN ADMINISTRATOR

9.01 COMPENSATION AND EXPENSES. The Plan Administrator (and any individuals
serving as Plan Administrator) will serve without compensation for services as
such, but the Employer will pay all expenses of the Plan Administrator, except
to the extent the Trustee properly pays for such expenses, pursuant to
Article X.

9.02 RESIGNATION AND REMOVAL. If the Employer appoints one or more persons to
serve as Plan Administrator, such person(s) shall serve until they resign by
written notice to the Employer or until the Employer removes them by written
notice. In case of a vacancy in the position of Plan Administrator, the
Employer will exercise any and all of the powers, authority, duties and
discretion conferred upon the Plan Administrator pending the filling of the
vacancy.

9.03 GENERAL POWERS AND DUTIES. The Plan Administrator has the following
general powers and duties which are in addition to those the Plan otherwise
accords to the Plan Administrator:

(a) To determine the rights of eligibility of an Employee to participate
in the Plan, all factual questions that arise in the course of administering
the Plan, the value of a Participant's Account Balance (based on the value
of the Trust assets, as determined by the Trustee) and the Vested percentage
of each Participant's Account Balance;

(b) To adopt rules of procedure and regulations necessary for the proper
and efficient administration of the Plan, provided the rules are not
inconsistent with the terms of the Plan, the Code, ERISA or other applicable
law;

(c) To construe and enforce the terms of the Plan and the rules and
regulations the Plan Administrator adopts, including interpretation of the
basic plan document, the Adoption Agreement and any document related to the
Plan's operation;

(d) To direct the Trustee regarding the crediting and distribution of the
<PAGE>
Trust Fund and to direct the Trustee to conduct interim valuations under
Section 10.15;

(e) To review and render decisions regarding a claim for (or denial of a
claim for) a benefit under the Plan;

(f) To furnish the Employer with information which the Employer may
require for tax or other purposes;

(g) To engage the service of agents whom the Plan Administrator may deem
advisable to assist it with the performance of its duties;

(h) To engage the services of an Investment Manager or Managers (as
defined in ERISA SS3(38)), each of whom will have full power and authority to
manage, acquire or dispose (or direct the Trustee with respect to
acquisition or disposition) of any Plan asset under such Manager's control;

(i) To make any other determinations and undertake any other actions the
Plan Administrator believes are necessary or appropriate for the
administration of the Plan; and

(j) To establish and maintain a funding standard account and to make
credits and charges to the account to the extent required by and in
accordance with the provisions of the Code.

The Plan Administrator must exercise all of its powers, duties and
discretion under the Plan in a uniform and nondiscriminatory manner. The
Plan Administrator shall have total and complete discretion to interpret and
construe the Plan and to determine all questions arising in the
administration, interpretation and application of the Plan. Any
determination the Plan Administrator makes under the Plan is final and
binding upon any affected person.

9.04 PLAN LOANS. The Plan Administrator may, in its sole discretion, in
accordance with Section 10.03(E) establish, amend or terminate from time to
time, a nondiscriminatory policy which the Trustee must observe in making
Plan loans, if any, to Participants and to Beneficiaries. If the Plan
Administrator adopts a loan policy, the loan policy must be a written
document and must include: (1) the identity of the person or positions
authorized to administer the participant loan program; (2) the procedure for
applying for a loan; (3) the criteria for approving or denying a loan; (4)
the limitations, if any, on the types and amounts of loans available; (5)
the procedure for determining a reasonable rate of interest; (6) the types
of collateral which may secure the loan; and (7) the events constituting
default and the steps the Plan will take to preserve Plan assets in the
event of default. A loan policy the Plan Administrator adopts under this
Section 9.04 is part of the Plan, except that the Plan Administrator may
amend or terminate the policy without regard to Section

9.05 FUNDING POLICY. The Plan Administrator will review, not less often
than annually, all pertinent Employee information and Plan data in order to
establish the funding policy of the Plan and to determine the appropriate
methods of carrying out the Plan's objectives. The Plan Administrator must
communicate periodically, as it deems appropriate, to the Trustee and to any
Plan Investment Manager the Plan's short-term and long-term financial needs
for the coordination of the Plan's investment policy with Plan financial
requirements.

9.06 INDIVIDUAL ACCOUNTS. The Plan Administrator will maintain, or direct
<PAGE>
the Trustee to maintain, a separate Account, or multiple Accounts, in the
name of each Participant to reflect the Participant's Account Balance under
the Plan.

(A) Forfeitures. If a Participant re-enters the Plan subsequent to his/her
having a Forfeiture Break in Service, the Plan Administrator, or the
Trustee, must maintain a separate Account for the Participant's pre-
Forfeiture Break in Service Account Balance and a separate Account for his

                                    -33-

post-Forfeiture Break in Service Account Balance, unless the Participant's
entire Account Balance under the Plan is 100% Vested.

If the Plan is subject to Participant direction of investment under Section
8.06, the Plan Administrator may maintain, or may direct the Trustee to
maintain, a separate temporary forfeiture Account in the name of the Plan to
account for Participant forfeitures which occur during the Plan Year. The
Trustee will direct the investment of any separate temporary forfeiture
Account. As of each Accounting Date, or interim valuation date, if
applicable, the Plan Administrator will allocate the net income, gain or
loss from the temporary forfeiture Account, if any, to the Accounts of the
Participants in accordance with the provisions of Section 9.08.

(B) Net Income, Gain or Loss. The Plan Administrator will make its
allocations of net income, gain or loss or request the Trustee to make its
allocations, to the Accounts of the Participants in accordance with the
provisions of Section 9.08. The Plan Administrator may direct the Trustee
under Section 9.08(B) to maintain a temporary segregated investment Account
in the name of a Participant to prevent a distortion of income, gain or loss
allocations. The Plan Administrator must maintain records of its activities.

9.07 VALUE OF PARTICIPANT'S ACCOUNT BALANCE. If any or all Plan investment
accounts are pooled, each Participant's Account has an undivided interest in
the assets comprising the pooled account. In a pooled account, the value of
each Participant's Account Balance consists of that proportion of the net
worth (at fair market value) of the Trust Fund which the net credit balance
in his/her Account (exclusive of the cash value of incidental benefit
insurance contracts) bears to the total net credit balance in the Accounts
(exclusive of the cash value of the incidental benefit insurance contracts)
of all Participants plus the cash surrender value of any incidental benefit
insurance contracts held by the Trustee on the Participant's life. If any or
all Plan investment accounts are Participant directed, the directing
Participant's Account Balance is comprised of the assets held within the
Account and the value of the Account is the fair market value of such assets.
For purposes of a distribution under the Plan, the value of a Participant's
Account Balance is its value as of the valuation date immediately preceding
the date of the distribution.

9.08 ALLOCATION AND DISTRIBUTION OF NET INCOME, GAIN OR LOSS.
This Section 9.08 applies solely to the allocation of net income, gain or loss
of the Trust Fund. The Plan Administrator will allocate Employer contributions
and Participant forfeitures, if any, in accordance with Article III.

A "valuation date" under this Plan is each: (1) Accounting Date; (2)
valuation date the Employer elects in its Adoption Agreement Section 10.15;
or (3) valuation date the Plan Administrator establishes under Section 9.03.
The Employer in its Adoption Agreement Section 10.15 or the Plan
Administrator may elect alternative valuation dates for the different
<PAGE>
Account types which the Plan Administrator maintains under the Plan. As of
each valuation date, the Plan Administrator must adjust Accounts to reflect
net income, gain or loss since the last valuation date. The valuation period
is the period beginning on the day after the last valuation date and ending
on the current valuation date.

The Plan Administrator will allocate net income, gain or loss to the
Participant Accounts in accordance with the daily valuation method, balance
forward method, weighted average method, or other method the Employer elects
under its Adoption Agreement. The Employer in its Adoption Agreement may
elect alternative methods under which the Plan Administrator will allocate
the net income, gain or loss to the different Account types which the Plan
Administrator maintains under the Plan. If the Employer in its Adoption
Agreement elects to apply a weighted average allocation method, the Plan
Administrator will treat a weighted portion of the applicable contributions
as if includible in the Participant's Account as of the beginning of the
valuation period. The weighted portion is a fraction, the numerator of which
is the number of months in the valuation period, excluding each month in the
valuation period which begins prior to the contribution date of the
applicable contributions, and the denominator of which is the number of
months in the valuation period. The Employer in its Adoption Agreement may
elect to substitute a weighting period other than months for purposes of
this weighted average allocation. If the Employer in its Adoption Agreement
elects to apply the daily valuation method, the Plan Administrator will
allocate the net income, gain or loss on each day of the Plan Year for which
Plan assets are valued on an established market and the Trustee is
conducting business. If the Employer in its Adoption Agreement elects to
apply the balance forward method, the Plan Administrator first will adjust
the Participant Accounts, as those Accounts stood at the beginning of the
current valuation period, by reducing the Accounts for any forfeitures
arising under the Plan, for amounts charged during the valuation period to
the Accounts in accordance with Section 9.10 (relating to distributions and
to loan disbursement payments) and Section 11.01 (relating to insurance
premiums), and for the cash value of incidental benefit insurance contracts.
The Plan Administrator then, subject to the restoration allocation
requirements of the Plan, will allocate the net income, gain or loss pro
rata to the adjusted Participant Accounts. The allocable net income, gain or
loss is the net income (or net loss), including the increase or decrease in
the fair market value of assets, since the last valuation date.

(A) Trust Fund (Pooled) Investment Accounts. A pooled investment account
is an Account which is not a segregated investment Account or an individual
investment Account.

(B) Segregated Investment Accounts. A segregated investment Account
receives all income it earns and bears all expense or loss it incurs.
Pursuant to the Plan Administrator's direction, the Trustee may establish
for a Participant a segregated investment Account to prevent a distortion of
Plan income, gain or loss allocations or for such other purposes as  the
Plan Administrator may direct. The Trustee will invest the assets of a
segregated investment Account consistent with such purposes. As of each
valuation date, the Plan Administrator must reduce a segregated Account for
any forfeiture arising under Section 5.09 after the Plan Administrator has

                                    -34-

made all other allocations, changes or adjustments to the Account for the
valuation period.

<PAGE>
(C) Individual (Directed) Investment Accounts. An individual investment
Account is an Account which is subject to Participant or Beneficiary self-
direction under Section 8.06. An individual investment Account receives all
income it earns and bears all expense or loss it incurs. As of each
valuation date, the Plan Administrator must reduce an individual Account for
any forfeiture arising from Section 5.09 after the Plan Administrator has
made all other allocations, changes or adjustment to the Account for the
valuation period.

(D) Code SS415 Excess Amounts. An Excess Amount or suspense account
described in Part 2 of Article III does not share in the allocation of net
income, gain or loss described in this Section 9.08.

(E) Interest Adjustment. Any distribution (other than a distribution from
a segregated or individual Account) made to a Participant or Beneficiary
more than 90 days after the most recent valuation date may include interest
on the amount of the distribution as an expense of the Trust Fund. The
interest, if any, accrues from such valuation date to the date of the
distribution at the rate the Employer specifies in its Adoption Agreement.

(F) Contributions Prior to Accrual. If the Employer in its Adoption
Agreement elects to impose one or more allocation conditions under Section
3.06 and the Employer contributes to the Plan amounts which at the time of
the contribution have not accrued under the Plan terms ("preaccrual
contributions"), the Trustee will hold the preaccrual contributions in the
Trust and will invest such contributions as the Trustee determines, pending
accrual and allocation to Participant Accounts. When the Plan Administrator
allocates to Participants who have satisfied the Plan's allocation
conditions the Employer's pre-accrual contributions, the Plan Administrator
also will allocate the net income, gain or loss thereon pro rata in relation
to each Participant's share of the pre-accrual contribution.

9.09 INDIVIDUAL STATEMENT. As soon as practicable after the Accounting Date of
each  Plan Year, but within the time prescribed by ERISA and the regulations
under ERISA, the Plan Administrator will deliver to each Participant (and to
each Beneficiary) a statement reflecting the condition of his/her Account
Balance in the Trust as of that date and such other information ERISA
requires be furnished the Participant or the Beneficiary. No Participant,
except the Plan Administrator, has the right to inspect the records reflecting
the Account of any other Participant.

9.10 ACCOUNT CHARGED. The Plan Administrator will charge a Participant's
Account for all distributions made from that Account to the Participant, to
his/her Beneficiary or to an alternate payee, including a disbursement
payment for a Participant loan. The Plan Administrator, except as prohibited
by the Code or ERISA, also will charge a Participant's Account for any
reasonable administrative expenses incurred by the Plan directly related to
that Account.

9.11 LOST PARTICIPANTS. If the Plan Administrator is unable to locate any
Participant or Beneficiary whose Account becomes distributable under Article
VI or under Section 13.06 (a "lost Participant"), the Plan Administrator
will apply the provisions of this Section 9.11.

(A) Attempt to Locate. The Plan Administrator will use one or more of the
following methods to attempt to locate a lost Participant: (1) provide a
distribution notice to the lost Participant at his/her last known address by
certified or registered mail; (2) use of the IRS letter forwarding program
under Rev. Proc. 94-22; (3) use of a commercial locator service, the
<PAGE>
internet or other general search method; or (4) use of the Social Security
Administration search program.

(B) Failure to Locate. If a lost Participant remains unlocated for 6
months following the date of the Plan Administrator first attempts to locate
the lost Participant using one or more of the methods described in Section
9.11(A), the Plan Administrator may forfeit the lost Participant's Account.
If the Plan Administrator will forfeit the lost Participant's Account, the
forfeiture occurs at the end of the above-described 6 month period and the
Plan Administrator will allocate the forfeiture in accordance with Section
3.05. If a lost Participant whose Account was forfeited thereafter at any
time but before the Plan has been terminated makes a claim for his/her
forfeited Account, the Plan Administrator will restore the forfeited Account
to the same dollar amount as the amount forfeited, unadjusted for net
income, gains or losses occurring subsequent to the forfeiture. The Plan
Administrator will make the restoration in the Plan Year in which the lost
Participant makes the claim, first from the amount, if any, of Participant
forfeitures the Plan Administrator otherwise would allocate for the Plan
Year, then from the amount, if any, of Trust net income or gain for the Plan
Year and last from the amount or additional amount the Employer contributes
to the Plan for the Plan Year. The Plan Administrator will distribute the
restored Account to the lost Participant not later than 60 days after the
close of the Plan Year in which the Plan Administrator restores the
forfeited Account. The Plan Administrator under this Section 9.11(B) will
forfeit the entire Account of the lost Participant, including deferral
contributions and Participant contributions.

(C) Nonexclusivityand Uniformity. The provisions of Section 9.11 are
intended to provide permissible but not exclusive means for the Plan
Administrator to administer the Accounts of lost Participants. The Plan
Administrator may utilize any other reasonable method to locate lost
Participants and to administer the Accounts of lost Participants, including
the default rollover under Section 6.10(C) and such other methods as the
Revenue Service or the U.S. Department of Labor ("DOL") may in the future
specify. The Plan Administrator will apply Section 9.11 in a reasonable,
uniform and nondiscriminatory manner, but may in determining a specific
course of action as to a particular Account, reasonably take into account
differing circumstances such as the amount of a lost Participant's Account,
the expense in attempting to locate a lost Participant, the Plan
Administrator's ability to establish and the expense of establishing a
rollover IRA, and other factors. The Plan Administrator may charge to the
Account of a lost Participant the reasonable expenses incurred under

                                    -35-

this Section 9.11 and which are associated with the lost Participant's
Account.

9.12 PLAN CORRECTION. The Plan Administrator in conjunction with the
Employer may undertake such correction of Plan errors as the Plan
Administrator deems necessary, including correction to preserve tax
qualification of the Plan under Code SS401(a) or to correct a fiduciary
breach under ERISA. Without limiting the Plan Administrator's authority
under the prior sentence, the Plan Administrator, as it determines to be
reasonable and appropriate, may undertake correction of Plan document,
operational, demographic and employer eligibility failures under a method
described in the Plan or under the Employee Plans Compliance Resolution
System ("EPCRS") or any successor program to EPCRS. The Plan Administrator,
as it determines to be reasonable and appropriate, also may undertake or
<PAGE>
assist the appropriate fiduciary or plan official in undertaking correction
of a fiduciary breach, including correction under the Voluntary Fiduciary
Correction Program ("VFC") or any successor program to VFC. If the Plan
includes a 401(k) arrangement, the Plan Administrator to correct an
operational error may require the Trustee to distribute from the Plan
elective deferrals or vested matching contributions, including earnings,
where such amounts result from an operational error other than a failure of
Code SS415, Code SS402(g), a failure of the ADP or ACP tests, or a failure of
the multiple use limitation.

9.13 NO RESPONSIBILITY FOR OTHERS. Except as required under ERISA, the
Plan Administrator has no responsibility or obligation under the Plan to
Participants or Beneficiaries for any act (unless the Plan Administrator
also serves in such capacities) required of the Employer, the Trustee, the
Custodian or of any other service provider to the Plan. The Plan
Administrator is not responsible to collect any required plan contribution
or to determine the correctness or deductibility or any Employer
contribution. The Plan Administrator in administering the Plan is entitled
to, but is not required to rely upon, information which a Participant,
Beneficiary, Trustee, Custodian, the Employer, a Plan service provider or
representatives thereof provide to the Plan Administrator.

9.14 NOTICE, DESIGNATION, ELECTION, CONSENT AND WAIVER. All notices under
the Plan and all Participant or Beneficiary designations, elections,
consents or waivers must be in writing and made in a form the Plan
Administrator specifies or otherwise approves. To the extent permitted by
Treasury regulations or other applicable guidance, any Plan notice,
election, consent or waiver may be transmitted electronically. Any person
entitled to notice under the Plan may waive the notice or shorten the notice
period except as otherwise required by the Code or ERISA.

                                    -36-

                                  ARTICLE X
                   TRUSTEE AND CUSTODIAN, POWERS AND DUTIES

10.01 ACCEPTANCE. The Trustee accepts the Trust created under the Plan and
agrees to perform the obligations imposed. The Trustee must provide bond for
the faithful performance of its duties under the Trust to the extent
required by ERISA.

10.02 RECEIPT OF CONTRIBUTIONS. The Trustee is accountable to the Employer for
the Plan contributions made by the Employer, but the Trustee does not have any
duty to ensure that the contributions received comply with the provisions of
the Plan. The Trustee is not obliged to collect any contributions from the
Employer, nor is the Trustee obliged to ensure that funds deposited with it are
deposited according to the provisions of the Plan.

10.03 INVESTMENT POWERS.

(A) Discretionary Trustee Designation. If the Employer, in its Adoption
Agreement, designates the Trustee to administer the Trust as a discretionary
Trustee, then the Trustee has full discretion and authority with regard to
the investment of the Trust Fund, except with respect to a Plan asset under
the control or the direction of a properly appointed Investment Manager or
with respect to a Plan asset properly subject to Employer, or to Participant
direction of investment. The Trustee must coordinate its investment policy
with Plan financial needs as communicated to it by the Plan Administrator.
The Trustee is authorized and empowered, but not by way of limitation, with
<PAGE>
the following powers, rights and duties:

(a) To invest consistent with and subject to applicable law any part or all
of the Trust Fund in any common or preferred stocks, open-end or closed-end
mutual funds (including proprietary funds), put and call options traded on a
national exchange, United States retirement plan bonds, corporate bonds,
debentures, convertible debentures, commercial paper,
U.S. Treasury bills, U.S. Treasury notes and other direct or indirect
obligations of the United States Government or its agencies, improved or
unimproved real estate situated in the United States, limited partnerships,
insurance contracts of any type, mortgages, notes or other property of any
kind, real or personal, to buy or sell options on common stock on a
nationally recognized exchange with or without holding the underlying common
stock, to open and to maintain margin accounts, to engage in short sales, to
buy and sell commodities, commodity options and contracts for the future
delivery of commodities, and to make any other investments the Trustee deems
appropriate, as a prudent person would do under like circumstances with due
regard for the purposes of this Plan. Any investment made or retained by the
Trustee in good faith is proper but must be of a kind constituting a
diversification considered by law suitable for trust investments.

(b) To retain in cash so much of the Trust Fund as it may deem advisable to
satisfy liquidity needs of the Plan and to deposit any cash held in the
Trust Fund in a bank account at reasonable interest.

(c) To invest, if the Trustee is a bank or similar financial institution
supervised by the United States or by a state, in any type of deposit of the
Trustee (or of a bank related to the Trustee within the meaning of Code
SS414(b)) at a reasonable rate of interest or in a common trust fund, as
described in Code SS584, or in a collective investment fund, the provisions
of which govern the investment of such assets and which the Plan
incorporates by this reference, which the Trustee (or its affiliate, as
defined in Code SS1504) maintains exclusively for the collective investment
of money contributed by the bank (or the affiliate) in its capacity as
trustee and which conforms to the rules of the Comptroller of the Currency.

(d) To manage, sell, contract to sell, grant options to purchase, convey,
exchange, transfer, abandon, improve, repair, insure, lease for any term
even though commencing in the future or extending beyond the term of the
Trust, and otherwise deal with all property, real or personal, in such
manner, for such considerations and on such terms and conditions as the
Trustee decides.

(e) To credit and distribute the Trust Fund as directed by the Plan
Administrator. The Trustee is not obliged to inquire as to whether any payee
or distributee is entitled to any payment or whether the distribution is
proper or within the terms of the Plan, or as to the manner of making any
payment or distribution. The Trustee is accountable only to the Plan
Administrator for any payment or distribution made by it in good faith on
the order or direction of the Plan Administrator.

(f) To borrow money, to assume indebtedness, extend mortgages and encumber
by mortgage or pledge.

(g) To compromise, contest, arbitrate or abandon claims and demands, in
the Trustee's discretion.

(h) To have with respect to the Trust all of the rights of an individual
owner, including the power to exercise any and all voting rights associated
<PAGE>
with Trust assets, to give proxies, to participate in any voting trusts,
mergers, consolidations or liquidations, to tender shares and to exercise or
sell stock subscriptions or conversion rights.

(i) To lease for oil, gas and other mineral purposes and to create mineral
severances by grant or reservation; to pool or unitize interests in oil, gas
and other minerals; and to enter into operating agreements and to execute
division and transfer orders.

(j) To hold any securities or other property in the name of the Trustee or
its nominee, with depositories or agent depositories or in another form as
it may deem best, with or without disclosing the trust relationship.

                                    -37-

(k) To perform any and all other acts in its judgment necessary or
appropriate for the proper and advantageous management, investment and
distribution of the Trust.

(l) To retain any funds or property subject to any dispute without
liability for the payment of interest, and to decline to make payment or
delivery of the funds or property until a court of competent jurisdiction
makes final adjudication.

(m) To file all information and tax returns required of the Trustee.

(n) To furnish to the Employer and to the Plan Administrator an annual
statement of account showing the condition of the Trust Fund and all
investments, receipts, disbursements and other transactions effected by the
Trustee during the Plan Year covered by the statement and also stating the
assets of the Trust held at the end of the Plan Year, which accounts are
conclusive on all persons, including the Employer and the Plan
Administrator, except as to any act or transaction concerning which the
Employer of the Plan Administrator files with the Trustee written exceptions
or objections within 90 days after the receipt of the accounts or for which
ERISA authorizes a longer period within which to object.

(o) To begin, maintain or defend any litigation necessary in connection
with the administration of the Plan, except the Trustee is not obliged nor
required to do so unless indemnified to its satisfaction.

(B) Nondiscretionary Trustee Designation/ Appointment of Custodian. If the
Employer, in its Adoption Agreement, designates the Trustee to administer
the Trust as a nondiscretionary Trustee, then the Trustee will not have any
discretion or authority with regard to the investment of the Trust Fund, but
must act solely as a directed trustee of the funds contributed to it. A
nondiscretionary Trustee, as directed trustee of the funds held by it under
the Plan, is authorized and empowered, by way of limitation, with the
following powers, rights and duties, each of which the nondiscretionary
Trustee exercises solely as directed trustee in accordance with the written
direction of the Named Fiduciary (except to the extent a Plan asset is
subject to the control and the management of a properly appointed Investment
Manager or subject to Employer or Participant direction of investment):

(a) To invest any part or all of the Trust Fund in any common or preferred
stocks, open-end or closed-end mutual funds (including proprietary funds),
put and call options traded on a national exchange, United States retirement
plan bonds, corporate bonds, debentures, convertible debentures, commercial
paper, U.S. Treasury bills, U.S. Treasury notes and other direct or indirect
<PAGE>
obligations of the United States Government or its agencies, improved or
unimproved real estate situated in the United States, limited partnerships,
insurance contracts of any type, mortgages, notes or other property of any
kind, real or personal, to buy or sell options on common stock on a
nationally recognized options exchange with or without holding the
underlying common stock, to open and to maintain margin accounts, to engage
in short sales, to buy and sell commodities, commodity options and contracts
for the future delivery of commodities, and to make any other investments
the Named Fiduciary deems appropriate.

(b) To retain in cash so much of the Trust Fund as the Named Fiduciary may
direct in writing to satisfy liquidity needs of the Plan and to deposit any
cash held in the Trust Fund in a bank account at reasonable interest.

(c) To invest, if the Trustee is a bank or similar financial institution
supervised by the United States or by a State, in any type of deposit of the
Trustee (or of a bank related to the Trustee within the meaning of Code
SS414(b)) at a reasonable rate of interest or in a common trust fund, as
described in Code SS584, or in a collective investment fund, the provisions
of which govern the investment of such assets and which the Plan
incorporates by this reference, which the Trustee (or its affiliate, as
defined in Code SS1504) maintains exclusively for the collective investment
of money contributed by the bank (or the affiliate) in its capacity as
trustee and which conforms to the rules of the Comptroller of the Currency.

(d) To sell, contract to sell, grant options to purchase, convey,
exchange, transfer, abandon, improve, repair, insure, lease for any term
even though commencing in the future or extending beyond the term of the
Trust, and otherwise deal with all property, real or personal, in such
manner, for such considerations and on such terms and conditions as the
Named Fiduciary directs in writing.

(e) To credit and distribute the Trust Fund as directed by the Plan
Administrator. The Trustee is not obliged to inquire as to whether any payee
or distributee is entitled to any payment or whether the distribution is
proper or within the terms of the Plan, or as to the manner of making any
payment or distribution. The Trustee is accountable only to the Plan
Administrator for any payment or distribution made by it in good faith on
the order or the direction of the Plan Administrator.

(f) To borrow money, to assume indebtedness, extend mortgages and encumber
by mortgage or pledge in accordance with and at the written direction of the
Named Fiduciary.

(g) To have with respect to the Trust all of the rights of an individual
owner, including the power to exercise any and all voting rights associated
with Trust assets, to give proxies, to participate in any voting trusts,
mergers, consolidations or liquidations, to tender shares and to exercise or
sell stock subscriptions or conversion rights, provided the exercise of any
such powers is in accordance with and at the written direction of the Named
Fiduciary.

(h) To lease for oil, gas and other mineral purposes and to create mineral
severances by grant or reservation; to pool or unitize interests in oil, gas
and

                                    -38-

other minerals; and to enter into operating agreements and to execute
<PAGE>
division and transfer orders, provided the exercise of any such powers is in
accordance with and at the written direction of the Named Fiduciary.

(i) To hold any securities or other property in the name of the
nondiscretionary Trustee or its nominee, with depositories or agent
depositories or in another form as the Named Fiduciary may direct in
writing, with or without disclosing the custodial relationship.

(j) To retain any funds or property subject to any dispute without
liability for the payment of interest, and to decline to make payment or
delivery of the funds or property until a court of competent jurisdiction
makes final adjudication.

(k) To file all information and tax returns required of the Trustee.

(l) To furnish to the Named Fiduciary, the Employer and the Plan
Administrator an annual statement of account showing the condition of the
Trust Fund and all investments, receipts, disbursements and other
transactions effected by the nondiscretionary Trustee during the Plan Year
covered by the statement and also stating the assets of the Trust held at
the end of the Plan Year, which accounts are conclusive on all persons,
including the Named Fiduciary, the Employer and the Plan Administrator,
except as to any act or transaction concerning which the Named Fiduciary,
the Employer or the Plan Administrator files with the nondiscretionary
Trustee written exceptions or objections within 90 days after the receipt of
the accounts or for which ERISA authorizes a longer period within which to
object.

(m) To begin, maintain or defend any litigation necessary in connection
with the administration of the Plan, except the Trustee is not obliged nor
required to do so unless indemnified to its satisfaction.

Appointment of Custodian. The Employer may appoint a Custodian under the
Plan, the acceptance by the Custodian indicated on the execution page of the
Adoption Agreement. If the Employer appoints a Custodian, the Plan must have
a discretionary Trustee, as described in Section 10.03(A). A Custodian has
the same powers, rights and duties as a nondiscretionary Trustee, as
described in this Section 10.03(B). The Custodian accepts the terms of the
Plan and Trust by executing the Adoption Agreement. Any reference in the
Plan to a Trustee also is a reference to a Custodian where the context of
the Plan dictates. A limitation of the Trustee's liability by Plan provision
also acts as a limitation of the Custodian's liability. Any action taken by
the Custodian at the discretionary Trustee's direction satisfies any
provision in the Plan referring to the Trustee's taking that action.

Modification of Powers/Limited Responsibility. The Employer and the
nondiscretionary Trustee (or the Custodian), in writing, may limit the
powers of the Custodian or the nondiscretionary Trustee to any combination
of powers listed within this Section 10.03(B). If there is a Custodian or a
nondiscretionary Trustee under the Plan, then the Employer, in adopting this
Plan acknowledges the Custodian or the nondiscretionary Trustee does not
have any discretion with respect to the investment or the re-investment of
the Trust Fund and the Custodian or the nondiscretionary Trustee is acting
solely as a custodian or as a directed trustee with respect to the assets
comprising the Trust Fund.

(C) Limitation of Powers of Certain Custodians. If a Custodian is a bank
which, under its governing state law, does not possess trust powers, then
Paragraphs (a), (c) as it relates to common trust funds or collective
<PAGE>
investment funds, (d), (f), (g) and (h) of Section 10.03(B), Section
10.17 and Article XI do not apply to that bank and that bank only has the
power and the authority to exercise the remaining powers, rights and duties
under Section 10.03(B).

(D) Named Fiduciary/Limitation of Liability of Nondiscretionary Trustee or
Custodian. The Named Fiduciary under the Plan has the sole responsibility
for the management and the control of the Trust Fund, except with respect to
a Plan asset under the control or the direction of a properly appointed
Investment Manager or with respect to a Plan asset properly subject to
Participant or Employer direction of investment. If the Employer appoints a
discretionary Trustee, the Named Fiduciary is the discretionary Trustee. If
the Employer appoints a Custodian, the Named Fiduciary is the discretionary
Trustee. Under a nondiscretionary Trustee designation, unless the Employer
designates in writing another person or persons to serve as Named Fiduciary,
the Named Fiduciary under the Plan is the president of a corporate Employer,
the managing partner of a partnership Employer, the managing member of a
limited liability company Employer or the sole proprietor, as appropriate.
The Named Fiduciary will exercise its management and control of the Trust
Fund through its written direction to the nondiscretionary Trustee or to the
Custodian, whichever applies to the Plan.

The nondiscretionary Trustee or the Custodian does not have any duty to
review or to make recommendations regarding investments made at the written
direction of the Named Fiduciary. The nondiscretionary Trustee or the
Custodian must retain any investment obtained at the written direction of
the Named Fiduciary until further directed in writing by the Named Fiduciary
to dispose of such investment. The nondiscretionary Trustee or the Custodian
is not liable in any manner or for any reason for making, retaining or
disposing of any investment pursuant to any written direction of the Named
Fiduciary. The Employer will indemnify, defend and hold the nondiscretionary
Trustee or the Custodian harmless from any damages, costs or expenses,
including reasonable attorneys' fees, which the nondiscretionary Trustee or
the Custodian may incur as a result of any claim asserted against the
nondiscretionary Trustee, the Custodian or the Trust arising out of the
nondiscretionary Trustee's or Custodian's full and timely compliance with
any written direction of the Named Fiduciary.

(E) Participant Loans. This Section 10.03(E) specifically authorizes the
Trustee to make loans on a nondiscriminatory basis to a Participant or to a
Beneficiary in accordance with the loan policy established by the Plan
Administrator, provided: (1) the loan policy satisfies the requirements of
Section 9.04; (2) loans are available to all

                                    -39-

Participants and Beneficiaries on a reasonably equivalent basis and are not
available in a greater amount for Highly Compensated Employees than for
Nonhighly Compensated Employees; (3) any loan is adequately secured and
bears a reasonable rate of interest; (4) the loan provides for repayment
within a specified time (however, the loan policy may suspend loan payments
pursuant to Code SS414(u)(4)) or otherwise in accordance with applicable
Treasury Regulations); (5) the default provisions of the note permit offset
of the Participant's Vested Account Balance only at the time when the
Participant has a distributable event under the Plan, but without regard to
whether the Participant consents to distribution as otherwise may be
required under Section 6.01(A)(5); (6) the amount of the loan does not
exceed (at the time the Plan extends the loan) the present value of the
Participant's Vested Account Balance; and (7) the loan otherwise conforms to
<PAGE>
the exemption provided by Code SS4975(d)(1). The loan policy may provide a
Participant's loan default is a distributable event with respect to the
defaulted amount, irrespective of whether the Participant otherwise has
incurred a distributable event at the time of default, except as to amounts
which the Participant used to secure his/her loan which remain subject to
distribution restrictions under Section 14.11 or are money purchase pension
plan or target benefit plan balances which may not be distributed in-service
at the time of default. If the joint and survivor requirements of Article VI
apply to the Participant, the Participant may not pledge any portion of
his/her Account Balance as security for a loan unless, within the 90 day
period ending on the date the pledge becomes effective, the Participant's
spouse, if any, consents (in a manner described in Section 6.05 other than
the requirement relating to the consent of a subsequent spouse) to the
security or, by separate consent, to an increase in the amount of security.

A Participant who is an Owner-Employee (including other persons described in
Code SS4975(f)(6)), or who is a Shareholder-Employee may not receive a loan
from the Plan, unless he/she has obtained a prohibited transaction exemption
from the DOL.

(F) Investment in Qualifying Employer Securities and Qualifying Employer
Real Property. The Trustee (or as applicable, Investment Manager, Employer
or Participant) may invest in qualifying Employer securities or in
qualifying Employer real property, as defined in and as limited by ERISA. If
the Employer's Plan is a profit sharing plan, the aggregate investments in
qualifying Employer securities and in qualifying Employer real property may
exceed 10% of the value of Plan assets, unless the Employer elects in its
Adoption Agreement to restrict such investments to 10% (or to some other
percentage which is less than 100%).  Notwithstanding the foregoing, except
where permitted under ERISA SS407(b)(2), if the Plan includes a 401(k)
arrangement, a participant's Deferral Contributions Account accumulated in
Plan Years beginning after December 31, 1998, including earnings thereon,
may not be invested more than 10% in qualifying employer securities and
qualifying employer real property, unless such investments are directed by
the Participant or the Participant's Beneficiary.

(G) Modifications to or Substitution of Trust. The Employer in its
Standardized Adoption Agreement may not amend any provision of Article X (or
any other provision of the Plan related to the Trust) except to specify the
Trust year, the names of the Plan, the Employer, the Trustee, the Custodian,
the Plan Administrator, other fiduciaries or the name of any pooled trust in
which the Trust will participate. The Employer in its Nonstandardized Adoption
Agreement, in addition to the foregoing amendments, may amend or override the
administrative provisions of Article X (or any other provision of the Plan
related to the Trust), including provisions relating to Trust investment and
Trustee duties. Any such amendment: (1) must not conflict with any other
provisions of the Plan (except as expressly are intended to override an
existing Trust provision); (2) must not cause the Plan to violate Code
SS401(a); and (3) must be made in accordance with Rev. Proc. 2000-20 or any
successor thereto. The Employer using either a Standardized or
Nonstandardized Adoption Agreement to establish its Plan, subject to the
conditions (1), (2) and (3) described above, may elect to substitute in
place of Article X and the remaining trust provisions of the basic plan
document, any other trust or custodial account agreement. All Section
10.03(G) Trust modifications or substitutions are subject to Section 13.02
and require the written consent or signature of the Trustee.

(H) Cofiduciary Liability. Each fiduciary under the Plan is responsible
solely for his/her or its own acts or omissions. A fiduciary does not have
<PAGE>
any liability for another fiduciary's breach of fiduciary responsibility
with respect to the Plan and the Trust unless the fiduciary: (1)
participates knowingly in or undertakes to conceal the breach; (2) has
actual knowledge of the breach and fails to take reasonable remedial action
to remedy the breach; or (3) through negligence in performing his/her or its
own specific fiduciary responsibilities that give rise to fiduciary status,
the fiduciary has enabled the other fiduciary to commit a breach of the
latter's fiduciary responsibility.

10.04 RECORDS AND STATEMENTS. The records of the Trustee pertaining to the Plan
must be open to the inspection of the Plan Administrator and the Employer at
all reasonable times and may be audited from time to time by any person or
persons as the Employer or Plan Administrator may specify in writing. The
Trustee must furnish the Plan Administrator with whatever information
relating to the Trust Fund the Plan Administrator considers necessary to
perform its duties as Plan Administrator.

10.05 FEES AND EXPENSES FROM FUND.
A Trustee or a Custodian will receive reasonable compensation as may be agreed
upon from time to time between the Employer and the Trustee or the
Custodian. No person who is receiving full pay from the Employer may receive
compensation (except for reimbursement of Plan expenses) for services as
Trustee or as Custodian. The Trustee will pay from the Trust Fund all fees
and reasonable expenses incurred by the Plan, to the extent such fees and
expenses are for the ordinary and necessary administration and operation of
the Plan and are not "settlor expenses" as determined by the DOL unless the
Employer pays such fees and expenses. Any fee or expense paid, directly or
indirectly, by the Employer is not an Employer contribution to the Plan,
provided the fee or the expense relates to the ordinary and necessary
administration of the Trust Fund.

                                    -40-

10.06 PARTIES TO LITIGATION. Except as otherwise provided by ERISA, a
Participant or a Beneficiary is not a necessary party or required to receive
notice of process in any court proceeding involving the Plan, the Trust Fund
or any fiduciary of the Plan. Any final judgment entered in any such
proceeding will be binding upon the Employer, the Plan Administrator, the
Trustee, Custodian, Participants and Beneficiaries and upon their successors
and assigns.

10.07 PROFESSIONAL AGENTS. The Trustee may employ and pay from the Trust
Fund reasonable compensation to agents, attorneys, accountants and other
persons to advise the Trustee as in its opinion may be necessary. The
Trustee reasonably may delegate to any agent, attorney, accountant or other
person selected by it any non-Trustee power or duty vested in it by the
Plan, and the Trustee may reasonably act or refrain from acting on the
advice or opinion of any agent, attorney, accountant or other person so
selected.

10.08 DISTRIBUTION OF CASH OR PROPERTY.
The Trustee will make Plan distributions in the form of cash except where:
(1) the required form of distribution is a QJSA or QPSA which has not been
waived; (2) the Plan is a restated Plan and under the prior Plan,
distribution in the form of property ("in-kind distribution") is a Protected
Benefit (3) the Plan Administrator adopts a written policy which provides
for in-kind distribution; or (4) the Employer is terminating the Plan, and
in the reasonable judgement of the Trustee, some or all Plan assets may not
within a reasonable time for making final distribution of Plan assets, be
<PAGE>
liquidated to cash or may not be so liquidated without undue loss in value.
The Plan Administrator's policy under clause (3) may restrict in-kind
distributions to certain types of Trust investments or specify any other
reasonable and nondiscriminatory condition or restriction applicable to
inkind distributions. Under clause (4), the Trustee will make Plan
termination distributions to Participants and Beneficiaries in cash, in-kind
or in a combination of these forms, in a reasonable and nondiscriminatory
manner which may take into account the preferences of the distributees. All
in-kind distributions will be made based on the current fair market value of
the property, as determined by the Trustee.

10.09 PARTICIPANT OR BENEFICIARY INCAPACITATED. If, in the opinion of the Plan
Administrator or of the Trustee, a Participant or Beneficiary entitled to a
Plan distribution is not able to care for his/her affairs because of a mental
condition, a physical condition, or by reason of age, at the direction of the
Plan Administrator the Trustee may make the distribution to the Participant's
or Beneficiary's guardian, conservator, trustee, custodian (including under a
Uniform Transfers or Gifts to Minors Act) or to his/her attorney-in-fact or to
other legal representative upon furnishing evidence of such status satisfactory
to the Plan Administrator and to the Trustee. The Plan Administrator and the
Trustee do not have any liability with respect to payments so made and
neither the Plan Administrator nor the Trustee has any duty to make inquiry
as to the competence of any person entitled to receive payments under the
Plan.

10.10 DISTRIBUTION DIRECTIONS. The Trustee must promptly notify the Plan
Administrator of any unclaimed Plan distribution and then dispose of the
distribution in accordance with the Plan Administrator's subsequent direction.

10.11 THIRD PARTY RELIANCE. A person dealing with the Trustee is not
obligated to see to the proper application of any money paid or property
delivered to the Trustee, or to inquire whether the Trustee has acted
pursuant to any of the terms of the Plan. Each person dealing with the
Trustee may act upon any notice, request or representation in writing by the
Trustee, or by the Trustee's duly authorized agent, and is not liable to any
person in so acting. The certificate of the Trustee that it is acting in
accordance with the Plan is conclusive in favor of any person relying on the
certificate.

10.12 MULTIPLE TRUSTEES. If more than two persons act as Trustee, a
decision of the majority of such persons controls with respect to any
decision regarding the administration or the investment of the Trust Fund or
of any portion of the Trust Fund with respect to which such persons act as
Trustee. If there is more than one Trustee, the Trustees jointly will manage
and control the assets of the Trust Fund. However, the Trustees may allocate
among themselves specific responsibilities or obligations or may authorize
one or more of them, either individually or in concert, to exercise any or
all of the powers granted to the Trustee under Article X. In addition, the
signature of only one Trustee is necessary to effect any transaction on
behalf of the Trust.

10.13 RESIGNATION AND REMOVAL. The Trustee or the Custodian may resign its
position by giving written notice to the Employer and to the Plan
Administrator. The Trustee's notice must specify the effective date of the
Trustee's resignation, which date must be at least 30 days following the date
of the Trustee's notice, unless the Employer consents in writing to shorter
notice.

The Employer may remove a Trustee or a Custodian by giving written notice to
<PAGE>
the effected party. The Employer's notice must specify the effective date of
removal which date must be at least 30 days following the date of the
Employer's notice, except where the Employer reasonably determines a shorter
notice period or immediate removal is necessary to protect Plan assets.

In the event of the resignation or the removal of a Trustee, where no other
Trustee continues to service, the Employer must appoint a successor Trustee
if it intends to continue the Plan. If two or more persons hold the position
of Trustee, in the event of the removal of one such person, during any
period the selection of a replacement is pending, or during any period such
person is unable to serve for any reason, the remaining person or persons
will act as the Trustee. If the Employer fails to appoint a successor
Trustee as of the effective date of the Trustee resignation or removal and
no other Trustee remains, the Trustee will treat the Employer as having
appointed itself as Trustee and as having filed the Employer's acceptance of
appointment as successor Trustee with the former Trustee. If state law
prohibits the Employer from serving as successor Trustee, the appointed
successor Trustee is the president of a corporate Employer, the managing
partner of a partnership Employer, the managing member of a limited

                                    -41-

liability company Employer or the sole proprietor, as appropriate. If the
Employer removes and does not replace a Custodian, the discretionary Trustee
will assume possession of Plan assets held by the former Custodian.

10.14 SUCCESSOR TRUSTEE ACCEPTANCE.
Each successor Trustee succeeds its predecessor Trustee by accepting in
writing its appointment as successor Trustee and by filing the acceptance
with the former Trustee and the Plan Administrator without the signing or
filing of any further statement. The resigning or removed Trustee, upon
receipt of acceptance in writing of the Trust by the successor Trustee, must
execute all documents and do all acts necessary to vest the title of record
in any successor Trustee. Each successor Trustee has and enjoys all of the
powers, both discretionary and ministerial, conferred under the Plan upon
its predecessor. A successor Trustee is not personally liable for any act or
failure to act of any predecessor Trustee, except as required under ERISA.
With the approval of the Employer and the Plan Administrator, a successor
Trustee, with respect to the Plan, may accept the account rendered and the
property delivered to it by a predecessor Trustee without liability.

10.15 VALUATION OF TRUST. The Trustee must value the Trust Fund as of each
Accounting Date to determine the fair market value of each Participant's
Account Balance in the Trust. The Trustee also must value the Trust Fund on
such other valuation dates as directed in writing by the Plan Administrator
or as the Adoption Agreement may require.

10.16 LIMITATION ON LIABILITY -IF INVESTMENT MANAGER, ANCILLARY TRUSTEE OR
INDEPENDENT FIDUCIARY APPOINTED.
The Trustee is not liable for the acts or omissions of any Investment Manager
the Plan Administrator may appoint, nor is the Trustee under any obligation
to invest or otherwise to manage any asset of the Trust Fund which is
subject to the management of a properly appointed Investment Manager. The
Plan Administrator, the Trustee and any properly appointed Investment
Manager may execute a written agreement as a part of this Plan delineating
the duties, responsibilities and liabilities of the Investment Manager with
respect to any part of the Trust Fund under the control of the Investment
Manager.

<PAGE>
The limitation on liability described in this Section 10.16 also applies to
the acts or omissions of any ancillary trustee or independent fiduciary
properly appointed under Section 10.18. However, if a discretionary Trustee,
pursuant to the delegation described in Section 10.18, appoints an ancillary
trustee, the discretionary Trustee is responsible for the periodic review of
the ancillary trustee's actions and must exercise its delegated authority in
accordance with the terms of the Plan and in a manner consistent with ERISA.
The Employer, the discretionary Trustee and an ancillary trustee may execute
a written agreement as a part of this Plan delineating any indemnification
agreement among the parties.

10.17 INVESTMENT IN GROUP TRUST FUND.
The Employer, by adopting this Plan, specifically authorizes the Trustee to
invest all or any portion of the assets comprising the Trust Fund in any
group trust fund which at the time of the investment provides for the
pooling of the assets of plans qualified under Code SS401(a). This
authorization applies solely to a group trust fund exempt from taxation
under Code SS501(a) and the trust agreement of which satisfies the
requirements of Revenue Ruling 81-100, or any successor thereto. The
provisions of the group trust fund agreement, as amended from time to time,
are by this reference incorporated within this Plan and Trust. The
provisions of the group trust fund will govern any investment of Plan assets
in that fund. The Employer must specify in an Addendum to its Adoption
Agreement the group trust fund(s) to which this authorization applies. If
the Trustee is acting as a nondiscretionary Trustee, the investment in the
group trust fund is available only in accordance with a proper direction, by
the Named Fiduciary, in accordance with Section 10.03(B). Pursuant to
Paragraph (c) of Section 10.03(A), a Trustee has the authority to invest in
certain common trust funds and collective investment funds without the need
for the authorizing Addendum described in this Section 10.17.

Furthermore, at the Employer's direction, the Trustee, for collective
investment purposes, may combine into one trust fund the Trust created under
this Plan with the trust created under any other qualified retirement plan
the Employer maintains. However, the Trustee must maintain separate records
of account for the assets of each Trust in order to reflect properly each
Participant's Account Balance under the qualified plans in which he/she is a
participant.

10.18 APPOINTMENT OF ANCILLARY TRUSTEE OR INDEPENDENT FIDUCIARY. The Employer,
in writing, may appoint any qualified person in any state to act as ancillary
trustee with respect to a designated portion of the Trust Fund, subject to
any consent required under Section 1.33. An ancillary trustee must acknowledge
in writing its acceptance of the terms and conditions of its appointment as
ancillary trustee and its fiduciary status under ERISA. The ancillary trustee
has the rights, powers, duties and discretion as the Employer may delegate,
subject to any limitations or directions specified in the agreement appointing
the ancillary trustee and to the terms of the Plan or of ERISA. The investment
powers delegated to the ancillary trustee may include any investment powers
available under Section 10.03. The delegated investment powers may include
the right to invest any portion of the assets of the Trust Fund in a common
trust fund, as described in Code SS584, or in any collective investment fund,
the provisions of which govern the investment of such assets and which the
Plan incorporates by this reference, but only if the ancillary trustee is a
bank or similar financial institution supervised by the United States or by
a state and the ancillary trustee (or its affiliate, as defined in Code
SS1504) maintains the common trust fund or collective investment fund
exclusively for the collective investment of money contributed by the
ancillary trustee (or its affiliate) in a trustee capacity and which
<PAGE>
conforms to the rules of the Comptroller of the Currency. The Employer also
may appoint as an ancillary trustee, the trustee of any group trust fund
designated for investment pursuant to the provisions of Section 10.17.

The ancillary trustee may resign its position and the Employer may remove an
ancillary trustee as provided in Section 10.13 regarding resignation and
removal of the Trustee or Custodian. In the event of such resignation or
removal, the Employer may appoint another ancillary trustee or may return

                                    -42-

the assets to the control and management of the Trustee. The Employer may
delegate its responsibilities under this Section 10.18 to a discretionary
Trustee under the Plan, but not to a nondiscretionary Trustee or to a
Custodian, subject to the acceptance by the discretionary Trustee of that
delegation.

If the DOL requires engagement of an independent fiduciary to have control
or management of all or a portion of the Trust Fund, the Employer will
appoint such independent fiduciary, as directed by the DOL. The independent
fiduciary will have the duties, responsibilities and powers prescribed by
the DOL and will exercise those duties, responsibilities and powers in
accordance with the terms, restrictions and conditions established by the
DOL and, to the extent not inconsistent with ERISA, the terms of the Plan.
The independent fiduciary must accept its appointment in writing and must
acknowledge its status as a fiduciary of the Plan.

                                    -43-

                                 ARTICLE XI
             PROVISIONS RELATING TO INSURANCE AND INSURANCE COMPANY

11.01 INSURANCE BENEFIT. The Employer may elect to provide incidental life
insurance benefits for insurable Participants who consent to life insurance
benefits by  executing the appropriate insurance company application form.
The Trustee will not purchase any incidental life insurance benefit for any
Participant prior to a contribution allocation to the Participant's Account.
At an insured Participant's written direction, the Trustee will use all or
any portion of the Participant's Employee contributions, if any, to pay
insurance premiums covering the Participant's life. This Section 11.01 also
authorizes (except if the Plan is a money purchase pension plan) the
purchase of life insurance, for the benefit of the Participant, on the life
of a family member of the Participant or on any person in whom the
Participant has an insurable interest. However, if the policy is on the
joint lives of the Participant and another person, the Trustee may not
maintain that policy if the other person predeceases the Participant.

The Employer will direct the Trustee as to the insurance company and
insurance agent through which the Trustee is to purchase the insurance
contracts, the amount of the coverage and the applicable dividend plan. Each
application for a policy, and the policies themselves, must designate the
Trustee as sole owner, with the right reserved to the Trustee to exercise
any right or option contained in the policies, subject to the terms and
provisions of this Plan. The Trustee must be the named beneficiary for the
Account of the insured Participant. Proceeds of insurance contracts paid to
the Participant's Account under this Article XI are subject to the
distribution requirements of Article VI. The Trustee will not retain any
such proceeds for the benefit of the Trust.

<PAGE>
The Trustee will charge the premiums on any incidental benefit insurance
contract covering the life of a Participant against the Account of that
Participant and will treat the insurance contract as a directed investment
of the Participant's Account, even if the Plan otherwise does not permit a
Participant to direct the investment of his/her own Account. The Trustee
will hold all incidental benefit insurance contracts issued under the Plan
as assets of the Trust created and maintained under the Plan.

(A) Incidental insurance benefits. The aggregate of life insurance
premiums paid for the benefit of a Participant, at all times, may not exceed
the following percentages of the aggregate of the Employer's contributions
(including Deferral Contributions and forfeitures) allocated to any
Participant's Account: (i) 49% in the case of the purchase of ordinary life
insurance contracts; or (ii) 25% in the case of the purchase of term life
insurance or universal life insurance contracts. If the Trustee purchases a
combination of ordinary life insurance contract(s) and term life insurance
or universal life insurance contract(s), then the sum of one-half of the
premiums paid for the ordinary life insurance contract(s) and the premiums
paid for the term life insurance or universal life insurance contract(s) may
not exceed 25% of the Employer contributions allocated to any Participant's
Account.

(B) Exception for certain profit sharing plans. If the Plan is a profit
sharing plan, the incidental insurance benefits requirement does not apply
to the Plan if the Plan purchases life insurance benefits only from Employer
contributions accumulated in the Participant's Account for at least two years
(measured from the allocation date).

(C) Exception for other amounts. The incidental insurance benefits
requirement does not apply to life insurance purchased with Employee
contributions, rollover contributions, or earnings on Employer
contributions.

11.02 LIMITATION ON LIFE INSURANCE PROTECTION. The Trustee will not continue
any life insurance protection for any Participant beyond his/her annuity
starting date as defined in Section 6.01(A)(4). If the Trustee holds any
incidental benefit insurance contract(s) for the benefit of a Participant
when he/she terminates his/her employment (other than by reason of death),
the Trustee must proceed as follows:

(a) If the entire cash value of the contract(s) is Vested in the
terminating Participant, or if the contract(s) will not have any cash value
at the end of the policy year in which Separation from Service occurs, the
Trustee will transfer the contract(s) to the Participant endorsed so as to
vest in the transferee all right, title and interest to the contract(s),
free and clear of the Trust; subject however, to restrictions as to
surrender or payment of benefits as the issuing insurance company may permit
and as the Plan Administrator directs;

(b) If only part of the cash value of the contract(s) is Vested in the
terminating Participant, the Trustee, to the extent the Participant's
interest in the cash value of the contract(s) is not Vested, may adjust the
Participant's interest in the value of his/her Account attributable to Trust
assets other than incidental benefit insurance contracts and proceed as in
(a), or the Trustee must effect a loan from the issuing insurance company on
the sole security of the contract(s) for an amount equal to the difference
between the cash value of the contract(s) at the end of the policy year in
which termination of employment occurs and the amount of the cash value that
is Vested in the terminating Participant, and the Trustee must transfer the
<PAGE>
contract(s) endorsed so as to vest in the transferee all right, title and
interest to the contract(s), free and clear of the Trust; subject however,
to the restrictions as to surrender or payment of benefits as the issuing
insurance company may permit and the Plan Administrator directs;

(c) If no part of the cash value of the contract(s) is Vested in the
terminating Participant, the Trustee must surrender the contract(s) for cash
proceeds as may be available.

In accordance with the written direction of the Plan Administrator, the
Trustee will make any transfer of contract(s) under this Section 11.02 on
the Participant's annuity starting date (or as soon as administratively
practicable after that date). The Trustee may not transfer any contract
under this Section 11.02 which contains a method of payment not specifically
authorized by Article VI or which fails to comply with the joint and
survivor annuity requirements, if applicable, of Article VI. In this regard,

                                    -44-

the Trustee either must convert such a contract to cash and distribute the
cash instead of the contract, or before making the transfer, must require
the issuing company to delete the unauthorized method of payment option from
the contract.

11.03 DEFINITIONS. For purposes of this Article XI:

(a) "Policy" means an ordinary life, term life or universal life insurance
contract issued by an insurer on the life of a Participant.

(b) "Issuing insurance company" is any life insurance company which has
issued a policy upon application by the Trustee under the terms of this
Plan.

(c) "Contract" or "Contracts" means a policy of insurance. In the event of
any conflict between the provisions of this Plan and the terms of any
contract or policy of insurance issued in accordance with this Article XI,
the provisions of the Plan control.

(d) "Insurable Participant" means a Participant to whom an insurance
company, upon an application being submitted in accordance with the Plan,
will issue insurance coverage, either as a standard risk or as a risk in an
extra mortality classification.

11.04 DIVIDEND PLAN. The dividend plan is premium reduction unless the Plan
Administrator directs the Trustee to the contrary. The Trustee must use all
dividends for a contract to purchase insurance benefits or additional
insurance benefits for the Participant on whose life the insurance company
has issued the contract. Furthermore, the Trustee must arrange, where
possible, for all policies issued on the lives of Participants under the
Plan to have the same premium due date and all ordinary life insurance
contracts to contain guaranteed cash values with as uniform basic options as
are possible to obtain. The term "dividends" includes policy dividends,
refunds of premiums and other credits.

11.05 INSURANCE COMPANY NOT A PARTY TO AGREEMENT. No insurance company, solely
in its capacity as an issuing insurance company, is a party to this Plan nor
is the company responsible for its validity.

11.06 NO RESPONSIBILITY FOR OTHERS. Except as required by ERISA, an issuing
<PAGE>
insurance company has no responsibility or obligation under the Plan to
Participants or Beneficiaries for any act (unless the insurance company also
serves in such capacities) required of the Employer, the Plan Administrator,
the Trustee, the Custodian or any other service provider to the Plan. No
insurance company, solely in its capacity as an issuing insurance company,
need examine the terms of this Plan. For the purpose of making application
to an insurance company and in the exercise of any right or option contained
in any policy, the insurance company may rely upon the signature of the
Trustee and is held harmless and completely discharged in acting at the
direction and authorization of the Trustee. An insurance company is
discharged from all liability for any amount paid to the Trustee or paid in
accordance with the direction of the Trustee, and is not obliged to see to
the distribution or further application of any moneys the insurance company
so pays.

11.07 DUTIES OF INSURANCE COMPANY. Each insurance company must keep such
records, make such identification of contracts, funds and accounts within
funds, and supply such information as may be necessary for the proper
administration of the Plan under which it is carrying insurance benefits.

Note: The provisions of this Article XI are not applicable, and the Plan may
not invest in insurance contracts, if a Custodian signatory to the Adoption
Agreement is a bank which does not have trust powers from its governing
state banking authority.

                                    -45-

                                 ARTICLE XII
                            TOP-HEAVY PROVISIONS

12.01 DETERMINATION OF TOP-HEAVY STATUS. If this Plan is the only qualified
plan maintained by the Employer, the Plan is top-heavy for a Plan Year if the
top-heavy ratio as of the Determination Date exceeds 60%. The top-heavy ratio
is a fraction, the numerator of which is the sum of the Account Balances of
all Key Employees as of the Determination Date and the denominator of which is
a similar sum determined for all Employees.

The Plan Administrator must include in the top-heavy ratio, as part of the
Account Balances, any contribution not made as of the Determination Date but
includible under Code SS416 and the applicable Treasury regulations, and
distributions made within the Determination Period. The Plan Administrator
must calculate the top-heavy ratio by disregarding the Account Balance (and
distributions, if any, of the Account Balance) of any Non-Key Employee who
was formerly a Key Employee, and by disregarding the Account Balance
(including distributions, if any, of the Account Balance) of an individual
who has not received credit for at least one Hour of Service with the
Employer during the Determination Period. The Plan Administrator must
calculate the top-heavy ratio, including the extent to which it must take
into account distributions, rollovers and transfers, in accordance with Code
SS416 and the regulations under that Code section.

If the Employer maintains other qualified plans (including a simplified
employee pension plan), or maintained another such plan now terminated, this
Plan is top-heavy only if it is part of the Required Aggregation Group, and
the top-heavy ratio for the Required Aggregation Group and for the
Permissive Aggregation Group, if any, each exceeds 60%. The Plan
Administrator will calculate the top-heavy ratio in the same manner as
required by the first two paragraphs of this Section 12.01, taking into
account all plans within the Aggregation Group. To the extent the Plan
<PAGE>
Administrator must take into account distributions to a Participant, the
Plan Administrator must include distributions from a terminated plan which
would have been part of the Required Aggregation Group if it were in
existence on the Determination Date. The Plan Administrator will calculate
the present value of accrued benefits under defined benefit plans or the
account balances under simplified employee pension plans included within the
group in accordance with the terms of those plans, Code SS416 and the
regulations under that Code section.

If a Participant in a defined benefit plan is a Non-Key Employee, the Plan
Administrator will determine his/her accrued benefit under the accrual
method, if any, which is applicable uniformly to all defined benefit plans
maintained by the Employer or, if there is no uniform method, in accordance
with the slowest accrual rate permitted under the fractional rule accrual
method described in Code SS411(b)(1)(C). If the Employer maintains a defined
benefit plan, the Plan Administrator will use the actuarial assumptions
(interest and mortality only) stated in that plan to calculate the present
value of benefits from that defined benefit plan. If an aggregated plan does
not have a valuation date coinciding with the Determination Date, the Plan
Administrator must value the Account Balance in the aggregated plan as of
the most recent valuation date falling within the twelve-month period ending
on the Determination Date, except as Code SS416 and applicable Treasury
regulations require for the first and for the second plan year of a defined
benefit plan. The Plan Administrator will calculate the top-heavy ratio with
reference to the Determination Dates that fall within the same calendar
year. The top-heavy provisions of the Plan apply only for Plan Years in
which Code SS416 requires application of the top-heavy rules.

12.02 DEFINITIONS. For purposes of applying the top-heavy provisions of the
Plan:

(a) "Compensation" means Compensation as determined under Section 3.18(b)
for Code SS415 purposes and includes Compensation for the entire Plan Year.

(b) "Determination Date" means for any Plan Year, the Accounting Date of
the preceding Plan Year or, in the case of the first Plan Year of the Plan,
the Accounting Date of that Plan Year.

(c) "Determination Period" means the 5-year period ending on the
Determination Date.

(d) "Employer" means the Employer that adopts this Plan and any Related
Employer.

(e) "Key Employee" means, as of any Determination Date, any Employee or
former Employee (or Beneficiary of such Employee) who, at any time during
the Determination Period: (i) has Compensation in excess of 50% of the
dollar amount prescribed in Code SS415(b)(1)(A) (relating to defined benefit
plans) and is an officer of the Employer; (ii) has Compensation in excess of
the dollar amount prescribed in Code SS415(c)(1)(A) (relating to defined
contribution plans), owns a more than 1/2% interest in the Employer and is
one of the Employees owning the ten largest interests in the Employer; (iii)
is a more than 5% owner of the Employer; or (iv) is a more than 1% owner of
the Employer and has Compensation of more than $150,000. The constructive
ownership rules of Code SS318 (or the principles of that Code section, in the
case of an unincorporated Employer,) will apply to determine ownership in
the Employer. The number of officers taken into account under clause (i)
will not exceed the greater of 3 or 10% of the total number (after
application of the Code SS414(q) exclusions) of Employees, but no more than
<PAGE>
50 officers. The Plan Administrator will make the determination of who is a
Key Employee in accordance with Code SS416(i)(1) and the regulations under
that Code section.

(f) "Non-Key Employee" means an Employee who does not meet the definition
of Key Employee.

(g) "Participant" means any Employee otherwise eligible to participate in
the Plan but who is not entitled to receive any allocation under the Plan
(or would have received a lesser allocation) for the Plan Year because of
his/her Compensation level or because of his/her failure: (i)

                                    -46-

to make elective deferrals under a 401(k) arrangement; (ii) to make Employee
contributions; or (iii) to complete 1,000 Hours of Service or any other
service requirement the Employer specifies in its Adoption Agreement as a
condition to receive an allocation except for employment on the last day of
the Plan Year.

(h) "Permissive Aggregation Group" means the Required Aggregation Group
plus any other qualified plans maintained by the Employer, but only if such
group would satisfy in the aggregate the nondiscrimination requirements of
Code SS401(a)(4) and the coverage requirements of Code SS410. The Plan
Administrator will determine the Permissive Aggregation Group.

(i) "Required Aggregation Group" means: (i) each qualified plan of the
Employer in which at least one Key Employee participates or participated at
any time during the Determination Period (including terminated plans); and
(ii) any other qualified plan of the Employer which enables a plan described
in clause (i) to meet the requirements of Code SS401(a)(4) or of Code SS410.

12.03 TOP-HEAVY MINIMUM ALLOCATION. The top-heavy minimum allocation
requirement applies to the Plan only in a Plan Year for which the Plan is top-
heavy. If the Plan is top-heavy in any Plan Year:

(a) Each Non-Key Employee who is a Participant (as described in Section
12.02(g)) and employed by the Employer on the last day of the Plan Year will
receive a top-heavy minimum allocation for that Plan Year.

(b) The top-heavy minimum allocation is equal to the lesser of 3% of the
Non-Key Employee's Compensation for the Plan Year or the highest
contribution rate for the Plan Year made on behalf of any Key Employee.
However, if a defined benefit plan maintained by the Employer which benefits
a Key Employee depends on this Plan to satisfy the nondiscrimination rules
of Code SS401(a)(4) or the coverage rules of Code SS410 (or another plan
benefiting the Key Employee so depends on such defined benefit plan), the
top-heavy minimum allocation is 3% of the Non-Key Employee's Compensation
regardless of the contribution rate for the Key Employees.

(c) If, for a Plan Year, there are no allocations of Employer
contributions or of forfeitures for any Key Employee, the Plan does not
require any top-heavy minimum allocation for the Plan Year, unless a top-
heavy minimum allocation applies because of the maintenance by the Employer
of more than one plan.

12.04 DETERMINING TOP-HEAVY CONTRIBUTION RATES. In determining under Section
12.03(b) the highest contribution rate for any Key Employee, the Plan
Administrator takes into account all Employer contributions (including
<PAGE>
deferral contributions and including matching contributions but not including
Employer contributions to Social Security) and forfeitures allocated to the
Participant's Account for the Plan Year, divided by his/her Compensation for
the entire Plan Year.

For purposes of satisfying the Employer's top-heavy minimum allocation
requirement, the Plan Administrator disregards the elective deferrals and
matching contributions allocated to a Non-Key Employee's Account in
determining the Non-Key Employee's contribution rate. However, the Plan
Administrator operationally may include in the contribution rate of a Non-
Key Employee any matching contributions not necessary to satisfy the
nondiscrimination requirements of Code SS401(k) or of Code SS401(m).

To determine a Participant's contribution rate, the Plan Administrator must
treat all qualified top-heavy defined contribution plans maintained by the
Employer (or by any Related Employer) as a single plan.

12.05 PLAN WHICH WILL SATISFY TOP-HEAVY. The Plan will satisfy the top-heavy
minimum allocation requirement in accordance with the following requirements:

(a) If the Employer makes the top-heavy minimum allocation to this Plan,
the Employer will make any necessary additional contribution to this Plan.
The Plan Administrator first will allocate the Employer contributions (and
Participant forfeitures, if any) for the Plan Year in accordance with the
provisions of Adoption Agreement Section 3.04. The Employer then will
contribute an additional amount for the Account of any Participant entitled
under Section 12.03 to a top-heavy minimum allocation and whose contribution
rate for the Plan Year, under this Plan and any other plan aggregated under
Section 12.02, is less than the top-heavy minimum allocation. The additional
amount is the amount necessary to increase the Participant's contribution
rate to the top-heavy minimum allocation. The Plan Administrator will
allocate the additional contribution to the Account of the Participant on
whose behalf the Employer makes the contribution.

(b) If the Employer makes the top-heavy minimum allocation under another
plan, this Plan does not provide the top-heavy minimum allocation and the
Plan Administrator will allocate the annual Employer contributions (and
Participant forfeitures) under the Plan solely in accordance with the
allocation method selected under Adoption Agreement Section 3.04.

12.06 TOP-HEAVY VESTING. If the Plan is topheavy and the Employer in its
Adoption Agreement does not elect immediate vesting, the Employer must elect
a topheavy (or modified top-heavy) vesting schedule. The specified top-heavy
vesting schedule applies to the Plan's first top-heavy Plan Year and to all
subsequent Plan Years, except as the Employer otherwise elects in its
Adoption Agreement. If the Employer elects in its Adoption Agreement to
apply the specified top-heavy vesting schedule only in Plan Years in which
the Plan is top-heavy, any change in the Plan's vesting schedule resulting
from this election is subject to Section 5.11.

                                    -47-

                                ARTICLE XIII
                  EXCLUSIVE BENEFIT, AMENDMENT, TERMINATION

13.01 EXCLUSIVE BENEFIT. Except as provided under Article III, the Employer
does not have any beneficial interest in any asset of the Trust Fund and no
part of any asset in the Trust Fund may ever revert to or be repaid to the
Employer, either directly or indirectly; nor, prior to the satisfaction of
<PAGE>
all liabilities with respect to the Participants and their Beneficiaries
under the Plan, may any part of the corpus or income of the Trust Fund, or
any asset of the Trust Fund, be (at any time) used for, or diverted to,
purposes other than the exclusive benefit of the Participants or their
Beneficiaries and for defraying reasonable expenses of administering the
Plan.

However, if the Commissioner of Internal Revenue, upon the Employer's
application for initial approval of this Plan, determines the Trust created
under the Plan is not a qualified trust exempt from Federal income tax, then
(and only then) the Trustee, upon written notice from the Employer, will
return the Employer's contributions (and the earnings thereon) to the
Employer. The immediately preceding sentence applies only if the Employer
makes the application for the determination by the time prescribed by law
for filing the Employer's tax return for the taxable year in which the
Employer adopted the Plan, or by such later date as the Internal Revenue
Service may prescribe. The Trustee must make the return of the Employer
contribution under this Section 13.01 within one year of a final disposition
of the Employer's request for initial approval of the Plan. The Employer's
Plan and Trust will terminate upon the Trustee's return of the Employer's
contributions.

13.02 AMENDMENT BY EMPLOYER. The Employer, consistent with this Section 13.02
and other applicable Plan provisions, has the right, at any time:

(a) To amend the elective provisions of the Adoption Agreement in any
manner it deems necessary or advisable;

(b) To add overriding language in the Adoption Agreement to satisfy Code
SSSS415 or 416 because of the required aggregation of multiple plans; and

(c) To add model amendments published by the Revenue Service (the adoption
of which the Revenue Service provides will not cause the Plan to be
individually designed).

(A) Amendment Formalities. The Employer must make all Plan amendments in
writing by means of substituted Adoption Agreement pages or by restatement
of the Adoption Agreement. The Employer (and Trustee if the Trustee's
written consent to the amendment is required under Section 10.03(G)), must
execute a new Adoption Agreement Execution Page each time the Employer
amends the Plan. Each amendment must specify the date as of which the
amendment is either retroactively or prospectively effective. See Section
7.12 for the effect of certain amendments adopted by the Employer which will
result in the Employer's Plan losing Prototype Plan status.

(B) Impermissible Amendment/Protected Benefits. An amendment may not
authorize or permit any of the Trust Fund (other than the part required to pay
taxes and reasonable administration expenses) to be used for or diverted to
purposes other than for the exclusive benefit of the Participants or their
Beneficiaries or estates. An amendment may not cause or permit any portion of
the Trust Fund to revert to or become a property of the Employer. Furthermore,
the Employer may not make any amendment which affects the rights, duties or
responsibilities of the Trustee or of the Plan Administrator without the
written consent of the affected Trustee or the Plan Administrator.

An amendment (including the adoption of this Plan as a restatement of an
existing plan) may not decrease a Participant's Account Balance, except to
the extent permitted under Code SS412(c)(8), and except as provided in
<PAGE>
Treasury regulations, may not reduce or eliminate Protected Benefits
determined immediately prior to the adoption date (or, if later, the
effective date) of the amendment. An amendment reduces or eliminates
Protected Benefits if the amendment has the effect of either (1) eliminating
or reducing an early retirement benefit or a retirement-type subsidy (as
defined in Treasury regulations), or (2) except as provided by Treasury
regulations, eliminating an optional form of benefit.

The Plan Administrator must disregard an amendment to the extent application
of the amendment would fail to satisfy this Section 13.02(B). If the Plan
Administrator must disregard an amendment because the amendment would
violate clause (1) or clause (2), the Plan Administrator must maintain a
schedule of the early retirement option or other optional forms of benefit
the Plan must continue for the affected Participants.

13.03 AMENDMENT BY PROTOTYPE PLAN SPONSOR. The Prototype Plan Sponsor (or the
mass submitter, as agent of the Prototype Plan Sponsor), without the Employer's
consent, may amend the Plan and Trust, from time to time, in order to conform
the Plan and Trust to any requirement for qualification of the Plan and Trust
under the Internal Revenue Code. The Prototype Plan Sponsor may not amend the
Plan in any manner which would modify any election made by the Employer under
the Plan without the Employer's written consent. Furthermore, the Prototype
Plan Sponsor may not amend the Plan in any manner which would violate the
proscriptions of Section 13.02(B). If the Prototype Plan Sponsor does not
adopt the amendments made by the mass submitter, it will no longer be the
sponsor of an identical or minor modifier Prototype Plan of the mass
submitter.

                                    -48-

13.04 PLAN TERMINATION OR SUSPENSION.
The Employer subject to Section 13.02(B) and by proper Employer action has
the right, at any time, to suspend or discontinue its contributions under
the Plan and thereafter to continue to maintain the Plan (subject to such
suspension or discontinuance) until the Employer terminates the Plan. The
Employer subject to Section 13.02(B) and by proper Employer action has the
right, at any time, to terminate this Plan and the Trust created and
maintained under the Plan. The Plan will terminate upon the first to occur
of the following:

(a) The date terminated by proper action of the Employer; or

(b) The dissolution or merger of the Employer, unless a successor makes
provision to continue the Plan, in which event the successor must substitute
itself as the Employer under this Plan. Any termination of the Plan
resulting from this Paragraph (b) is not effective until compliance with any
applicable notice requirements under ERISA.

13.05 FULL VESTING ON TERMINATION. Upon either full or partial termination
of the Plan, or, if applicable, upon complete discontinuance of profit
sharing plan contributions to the Plan, an affected Participant's right to
his/her Account Balance is 100% Vested, irrespective of the Vested
percentage which otherwise would apply under Article V.

13.06 POST TERMINATION PROCEDURE AND DISTRIBUTION.

(A) General Procedure. Upon termination of the Plan, the distribution
provisions of Article VI remain operative, with the following exceptions:

<PAGE>
(1) if the Participant's Vested Account Balance does not exceed $5,000 (or
exceeds $5,000 but is not "immediately distributable" in accordance with
Section 6.01(A)(5)), the Plan Administrator will direct the Trustee to
distribute in cash (subject to Section 10.08) the Participant's Vested
Account Balance to him/her in lump sum as soon as administratively
practicable after the Plan terminates; and

(2) if the present value of the Participant's Vested Account Balance
exceeds $5,000 and is immediately distributable, the Participant or the
Beneficiary, may elect to have the Trustee commence distribution in cash
(subject to Section 10.08) of his/her Vested Account Balance in a lump sum
as soon as administratively practicable after the Plan terminates. If a
Participant with consent rights under this paragraph (2) does not elect an
immediate lump sum distribution with spousal consent if required, to
liquidate the Trust, the Plan Administrator will purchase a deferred annuity
contract for each Participant which protects the Participant's distribution
rights under the Plan.

(B) Profit Sharing Plan. If the Plan is a profit sharing plan, in lieu of
applying Section 13.06(A) and the distribution provisions of Article VI, the
Plan Administrator will direct the Trustee to distribute in cash (subject to
Section 10.08) each Participant's Vested Account Balance, in lump sum, as soon
as administratively practicable after the termination of the Plan, irrespective
of the Participant's Vested Account Balance, the Participant's age and
whether the Participant consents to that distribution. This paragraph does
not apply if: (1) the Plan at termination provides an annuity option which
is a Protected Benefit and which the Employer may not eliminate by Plan
amendment; or (2) as of the period between the Plan termination date and the
final distribution of assets, the Employer maintains any other defined
contribution plan (other than an ESOP). The Employer, in an Addendum to its
Adoption Agreement, may elect not to have this paragraph apply.

(C) Distribution restrictions under Code SS401(k). If the Plan includes a
401(k) arrangement or if the Plan holds transferred assets described in
Section 13.07 such that in either case, the distribution restrictions of
Sections 14.03(d) and 14.11 apply, a Participant's restricted balances are
distributable on account of Plan termination, as described in this Section
13.06, only if: (a) the Employer does not maintain a successor plan and the
Plan Administrator distributes the Participant's entire Vested Account
Balance in a lump sum; or (b) the Participant otherwise is entitled under
the Plan to a distribution of his/her Vested Account Balance.

A successor plan under clause (b) is a defined contribution plan (other than
an ESOP) maintained by the Employer (or by a Related Employer) at the time
of the termination of the Plan or within the period ending twelve months
after the final distribution of assets. However, a plan is not a successor
plan if less than 2% of the Employees eligible to participate in the
terminating Plan are eligible to participate (beginning 12 months prior to
and ending 12 months after the Plan's termination date) in the potential
successor plan.

(D) "Lost Participants." If the Plan Administrator is unable to locate any
Participant or Beneficiary whose Account becomes distributable upon Plan
termination, the Plan Administrator will apply Section 9.11 except Section
9.11(B) does not apply.

(E) Continuing Trust Provisions. The Trust will continue until the Trustee
in accordance with the direction of the Plan Administrator has distributed
all of the benefits under the Plan. On each valuation date, the Plan
<PAGE>
Administrator will credit any part of a Participant's Account Balance
retained in the Trust with its share of the Trust net income, gains or
losses. Upon termination of the Plan, the amount, if any, in a suspense
account under Article III will revert to the Employer, subject to the
conditions of the Treasury regulations permitting such a reversion. A
resolution or an amendment to discontinue all future benefit accrual but
otherwise to continue maintenance of this Plan, is not a termination for
purposes of this Section 13.06.

13.07 MERGER/DIRECT TRANSFER. The Trustee possesses the specific authority
to enter into merger agreements or direct transfer of assets agreements with
the trustees of other retirement plans described in Code SS401(a), including

                                    -49-

an elective transfer, and to accept the direct transfer of plan assets, or
to transfer plan assets, as a party to any such agreement. Except as
provided in Section 13.07(A), the Trustee may not consent to, or be a party
to, any merger or consolidation with another plan, or to a transfer of
assets or liabilities to another plan (or from the other plan to this Plan),
unless immediately after the merger, consolidation or transfer, the
surviving plan provides each Participant a benefit equal to or greater than
the benefit each Participant would have received had the transferring plan
terminated immediately before the merger or the consolidation or the
transfer. The Trustee will hold, administer and distribute the transferred
assets as a part of the Trust Fund and the Trustee must maintain a separate
Employer contribution Account for the benefit of the Employee on whose
behalf the Trustee accepted the transfer in order to reflect the value of
the transferred assets.

The Trustee may accept a direct transfer of plan assets on behalf of an
Employee prior to the date the Employee satisfies the Plan's eligibility
conditions. If the Trustee accepts such a direct transfer of plan assets,
the Plan Administrator and the Trustee must treat the Employee as a limited
Participant as described in Section 4.04.

Sections 13.07(A) and (B) are effective for elective transfers made on or
following September 6, 2000. Under an elective transfer which is made
pursuant to Section 13.07(A) or (B), the Protected Benefits in the
transferring plan are not required to be preserved under Section 13.02(B),
except as provided in Section 13.07(B).

(A) Distributable Event Elective Transfer. The Trustee may consent to, or be
a party to, a merger, consolidation or transfer of assets with another
qualified plan in accordance with this Section 13.07(A).

A transfer between qualified plans is a distributable event elective
transfer if: (1) the Participant has a right to immediate distribution from
the transferor plan; (2) the transfer is voluntary, under a fully informed
election by the Participant; (3) the Participant has an alternative that
retains his/her Protected Benefits (including an option to leave his/her
benefit in the transferor plan, if that plan is not terminating); (4) the
transferor plan satisfies applicable consent and joint and survivor annuity
requirements of the Code; (5) the amount transferred, together with the
amount of any contemporaneous direct rollover of the Participant's remaining
Vested Account Balance, constitutes the Participant's entire Vested Account
Balance; (6) the Participant has a 100% Vested interest in the transferred
benefit in the transferee plan; and (7) if the transfer is from this Plan to
a defined benefit plan, the transferee plan provides a benefit for the
<PAGE>
affected Participant equal to the benefit (expressed as an annuity payable
at normal retirement age) derived solely with respect to the transferred
assets.

An elective transfer under this Section 13.07(A) may occur between qualified
plans of any type. Any direct transfer of assets from a defined benefit plan
to this Plan which does not satisfy the requirements of this Section
13.07(A) renders the Plan individually-designed. See Section 7.12.

Commencing January 1, 2002, the Trustee may not undertake an elective
transfer of a Participant's Account under this Section 13.07(A) if the
Participant is eligible to receive an immediate distribution of his/her
entire Vested Account Balance which would consist entirely of an eligible
rollover distribution as described in Section 6.10(D).

(B) Transaction/Employment Change Elective Transfer. The Trustee may consent
to, or be a party to, a merger, consolidation or transfer of assets with
another qualified defined contribution plan in accordance with this Section
13.07(B).

A transfer is a transaction or employment change transfer irrespective of
whether the Participant has a right to an immediate distribution from the
transferor plan provided: (1) the transfer satisfies requirements (2) and
(3) of Section 13.07(A); (2) the transfer only may occur as between plans
described in applicable Treasury regulations; (3) the transfer must occur in
connection with a merger, asset or stock acquisition, or change in employment
resulting in the participant's loss of right to additional allocations in the
transferor plan or in such other circumstances as described in applicable
Treasury regulations; (4) the transfer must consist of the Participant's entire
Vested and non-Vested Account Balance within the transferor plan; and (5) the
transferee plan must protect the QJSA and QPSA benefits (if any) in the
transferor plan.

(C) Other Transfers. Any transfer which is not an elective transfer under
Sections 13.07(A) or 13.07(B) and which includes Protected Benefits is
subject to Section 13.02(B). The trustee of the transferee plan in receipt
of assets which are Protected Benefits must preserve the Protected Benefits
in accordance with applicable Treasury regulations. If the transferor plan
contains a 401(k) arrangement with restricted balances as described in
Section 14.11, such balances remain subject in the transferee plan to the
distribution restrictions described in Section 14.03(d). Any transfer under
this Section 13.07(C) from a defined benefit plan to this Plan must be in
the form of the transfer of a paid up individual annuity contract which
guarantees the payment of benefits in accordance with the transferor plan.
Notwithstanding any Plan language to the contrary, if this Plan is a target
benefit or money purchase pension plan, and the Trustee merges or the
Employer converts by amendment the Plan into another type of defined
contribution plan, the Employer operationally may elect whether to vest
immediately the Participants' Account Balances.

                                    -50-

                                 ARTICLE XIV
            CODE SECTION 401(k) AND CODE SECTION 401(m) ARRANGEMENTS

14.01 APPLICATION. This Article XIV applies to the Plan only if the
Employer is maintaining its Plan under a Code SS401(k) Adoption Agreement.

14.02 401(k) ARRANGEMENT. The Employer under Article III of its Adoption
<PAGE>
Agreement will elect the terms of the 401(k) arrangement as described in
Code SS401(k)(2), if any, under the Plan. If the Plan is a Standardized Plan,
the 401(k) arrangement must be a salary reduction arrangement. If the Plan
is a Nonstandardized Plan, the 401(k) arrangement may be a salary reduction
arrangement or a cash or deferred arrangement, or both.

(A) Salary Reduction Arrangement. If the Employer in its Adoption Agreement
Section 3.01 elects a salary reduction arrangement, a Participant (or an
Employee in anticipation of becoming a Participant) may file a salary
reduction agreement with the Plan Administrator. The salary reduction
agreement may not be effective earlier than the following date which occurs
last: (1) the Participant's Plan Entry Date (or, in the case of a reemployed
Employee, his/her re-participation date under Article II); (2) the execution
date of the Participant's salary reduction agreement; (3) the date the
Employer adopts the 401(k) arrangement by executing the Adoption Agreement;
or (4) the effective date of the 401(k) arrangement, as specified in the
Adoption Agreement.

A salary reduction agreement must specify the dollar amount of Compensation
or percentage of Compensation the Participant wishes to defer. The salary
reduction agreement will apply only to Compensation which becomes currently
available to the Participant after the effective date of the salary
reduction agreement. The Employer will apply a salary reduction election to
the Participant's Compensation as determined under Section 1.07 (and to
increases in such Compensation) unless the Participant elects in his/her
salary reduction agreement to limit the reduction to certain Compensation.
The Plan Administrator in the Plan's salary reduction agreement form,
subject to the Plan terms and applicable Revenue Service guidance, will
specify additional rules and restrictions applicable to a Participant's
salary reduction agreement.

(B) Cash or Deferred Arrangement. If the Employer in its Adoption
Agreement Section 3.02 elects a cash or deferred arrangement, a Participant
may elect to make a cash election against his/her proportionate share of the
Employer's cash or deferred contribution, in accordance with the Employer's
Adoption Agreement elections. A Participant's proportionate share of the
Employer's cash or deferred contribution is the percentage of the total cash
or deferred contribution which bears the same ratio that the Participant's
Compensation for the Plan Year bears to the total Compensation of all
Participants for the Plan Year. For purposes of determining each
Participant's proportionate share of the cash or deferred contribution, a
Participant's Compensation is his/her Compensation as determined under
Section 1.07, excluding any effect the proportionate share may have on the
Participant's Compensation for the Plan Year. The Plan Administrator will
determine the proportionate share prior to the Employer's actual
contribution to the Trust, to provide the Participants the opportunity to file
cash elections. The Employer will pay directly to the Participant the portion
of his/her proportionate share the Participant has elected to receive in cash.

(C) Negative Election. The Employer in its Adoption Agreement may elect to
apply prospectively to its Plan the negative election provisions of this
Section 14.02(C). Under a negative election, the Employer automatically will
reduce the Compensation of each Participant who is not deferring an amount
at least equal to the negative election amount, by the required election
amount, except those Participants who timely make a contrary election under
Section 14.02(C)(1). Participants deferring an amount equal to or greater
than the negative election amount are not subject to the Plan's negative
election provisions. Amounts deferred under negative election are treated as
elective deferrals for all purposes under the Plan. An Employer in its
<PAGE>
Adoption Agreement must elect whether the negative election applies to all
Participants as of the effective date of the negative election or only to
Employees whose Plan Entry Date is on or following the effective date of the
negative election.

(1) Participant's contrary election. A Participant may at any time elect
not to defer any Compensation or to defer an amount which is less than the
negative election amount ("contrary election"). A Participant's contrary
election generally is effective as of the first payroll period for the month
which follows the Participant's contrary election. However, a Participant
may make a contrary election which is effective: (1) for the first payroll
period in which he/she becomes a Participant if the Participant makes a
contrary election within a reasonable period following the Participant's
Entry Date and before the Compensation to which the election applies becomes
currently available; or (2) for the first payroll period following the
effective date of the Employer's adoption of the negative election, if the
Participant makes contrary election not later than the effective date of the
negative election. A Participant's contrary election continues in effect until
the Participant subsequently changes his/her Salary Reduction Agreement.

(2) Negative election notice. If the Employer in its Adoption Agreement
adopts the negative election provision, the Plan Administrator must provide
a notice to each Eligible Employee which explains the effect of the negative
election and a Participant's right to make a contrary election, including
the procedure and timing applicable to the contrary election. The Plan
Administrator must provide the notice to an Eligible Employee a reasonable
period prior to that Employee's commencement of participation in the Plan
subject to the negative election. A Plan Administrator also must notify
annually those Participants then subject to the negative election of the
existing negative election deferral percentage and the Participant's right
to make a contrary election, including the procedure and timing applicable
to the contrary election.

(D) Safe Harbor 401(k) Plan. The Employer in its Adoption Agreement may
elect to apply to its Plan the safe harbor provisions of this Section
14.02(D). Except as otherwise provided in this Plan, in the Code or in other

                                    -51-

applicable guidance, an Employer must elect the safe harbor plan provisions
of this Section 14.02(D) and must satisfy the applicable notice requirements
prior to the beginning of the Plan Year to which the safe harbor provisions
apply. In addition, except as otherwise indicated, the electing Employer
must apply the safe harbor provisions for the entire safe harbor Plan Year,
including any short Plan Year. The provisions of this Section 14.02(D) apply
to an electing Employer notwithstanding any contrary provision of the Plan
and all other remaining Plan terms continue to apply to the Employer's safe
harbor plan. An Employer which elects and operationally satisfies the safe
harbor provisions of this Section 14.02(D) is not subject to the
nondiscrimination provisions of Section 14.08 (ADP test). An electing Employer
which provides additional matching contributions as described in Section
14.02(D)(3) is subject to the nondiscrimination provisions of Section 14.09
(ACP test), unless the additional matching contributions satisfy the ACP test
safe harbor described in Section 14.02(D)(3).

(1) Safe Harbor - Compensation. For purposes of this Section 14.02(D),
Compensation is limited as described in Section 1.07(E) and for purposes of
allocating the Employer's safe harbor contribution and safe harbor matching
contribution, the Employer must elect under its Adoption Agreement a
<PAGE>
nondiscriminatory definition of Compensation as described in Section
1.07(F). An Employer in its Adoption Agreement also may elect to limit the
amount of Compensation which is subject to deferral to any reasonable
definition which: (a) permits a Participant to receive the maximum matching
contribution, if any, available under the Plan; or (b) limits deferrals
under the Plan to a whole percentage or dollar amount.

(2) Safe Harbor Contributions/ADP test safe harbor. An Employer which
elects under this Section 14.02(D) to apply the safe harbor provisions, must
make a contribution to the Plan which will satisfy the ADP test safe harbor
("safe harbor contribution"). The Employer in its Adoption Agreement must
elect whether the Employer will make its safe harbor contribution in the
form of: (a) a safe harbor nonelective contribution; (b) a basic matching
contribution; or (c) an enhanced matching contribution. A safe harbor
nonelective contribution is a fixed nonelective contribution in an amount
the Employer elects in its Adoption Agreement and must equal at least 3% of
each Participant's Compensation. A basic matching contribution is a fixed
matching contribution equal to 100% of a Participant's elective deferrals
which do not exceed 3% of Compensation, plus 50% of elective deferrals which
exceed 3%, but which do not exceed 5% of Compensation. An enhanced matching
contribution is a fixed matching contribution made in accordance with any
formula the Employer elects in its Adoption Agreement under which, at any
rate of elective deferrals, a Participant receives a matching contribution
which is at least equal to the match the Participant would receive under the
basic matching contribution formula and under which the rate of match does
not increase as the rate of deferrals increases. Under a basic or enhanced
safe harbor match, a Highly Compensated Employee may not receive a greater
rate of match than any Nonhighly Compensated Employee. The Employer in its
Adoption Agreement must elect the applicable time period for computing the
Employer's safe harbor basic or enhanced matching contributions. The Plan
Administrator must allocate the Employer's safe harbor contribution without
regard to the Section 3.06 allocation conditions, but the Plan Administrator
will not allocate a safe harbor contribution where the allocation would
exceed a Participant's Code SSSS415 or 402(g) limitation or where the
Participant is suspended from making deferrals under Section 14.11(A)(1).
The Plan Administrator must allocate the safe harbor contribution to all
Participants unless the Employer in an Addendum to its Adoption Agreement
elects to limit the safe harbor allocation to Nonhighly Compensated
Employees. A Participant's Account Balance attributable to safe harbor
contributions at all times 100% Vested and subject to the distribution
restrictions described in Section 14.03(d). An Employer's safe harbor
contribution is not subject to nondiscrimination testing under Section 14.08
(ADP test) and if the safe harbor contribution is in the form of a basic
matching contribution, it is not subject to nondiscrimination testing under
Section 14.09 (ACP test). The Employer in its Adoption Agreement must elect
whether to satisfy the ACP test safe harbor Section 14.02(D)(3)(a) amount
limitation with respect to the Employer's enhanced matching contributions or
to test, using current year testing, its enhanced matching contributions under
Section 14.09 (ACP test).

An Employer electing Section 14.02(D) which in its Adoption Agreement also
elects to apply permitted disparity in allocating the Employer's nonelective
contributions, may not include within the permitted disparity formula
allocation, any of the Employer's safe harbor contributions. An Employer in
its Adoption Agreement may elect to make the safe harbor contribution to
another defined contribution plan maintained by the Employer provided: (i)
the Employer maintains its safe harbor 401(k) Plan using a Nonstandardized
401(k) Adoption Agreement; or (ii) the Employer makes its safe harbor
contribution to another defined contribution plan paired with the Employer's
<PAGE>
safe harbor 401(k) Plan.

(3) Additional Matching Contributions/ACP test safe harbor. An Employer
which satisfies the ADP test safe harbor under Section 14.02(D)(2), in its
Adoption Agreement may elect to make matching contributions to the Plan
which are in addition to the Employer's safe harbor contributions and which
the Employer does not use to satisfy the ADP test safe harbor ("additional
matching contributions"). The Employer in its Adoption Agreement must elect
whether to subject the additional matching contributions to the ACP test
safe harbor requirements of this Section 14.02(D)(3), or for the Plan
Administrator to test, using current year testing, the additional matching
contributions for nondiscrimination under Section 14.09 (ACP test). Under
the ACP test safe harbor: (a) the Employer may not make matching
contributions with respect to a Participant's deferral contributions which
exceed 6% of Plan Year Compensation; (b) the amount of any discretionary
matching contribution allocated to any Participant in Plan Years commencing
after 1999 may not exceed 4% of the Participant's Plan Year Compensation;
(c) the rate of matching contributions may not increase as the rate of
deferrals increases; and (d) subject to application of any Section 3.06
allocation conditions, a Highly Compensated Employee may not receive a
greater rate of match than any Nonhighly Compensated Employee. The Employer
must elect in its Adoption Agreement the vesting schedule, allocation
conditions and distribution provisions applicable to the Employer's

                                    -52-

additional matching contributions described in this Section 14.02(D)(3). If
the Employer in its Adoption Agreement has elected to permit Employee
contributions under the Plan: (i) any Employee contributions do not satisfy
the ACP test safe harbor and the Plan Administrator must test the Employee
contributions under Section 14.09 (ACP test) using current year testing; and
(ii) if the Employer in its Adoption Agreement elects to match the Employee
contributions, the Plan Administrator in applying the 6% amount limit in
clause (a) must aggregate a Participant's deferral contribution and Employee
contributions which are subject to the 6% limit.

(4) Safe Harbor notice. The Plan Administrator annually must provide a
safe harbor notice to each Participant a reasonable period prior to each
Plan Year for which the Employer in its Adoption Agreement has elected to
apply the safe harbor provisions. For this purpose, the Plan Administrator
is deemed to provide timely notice if the Plan Administrator provides the
safe harbor notice at least 30 days and not more than 90 days prior to the
beginning of the safe harbor Plan Year. The safe harbor notice must provide
comprehensive information regarding the Participants' rights and obligations
under the Plan and must be written in a manner calculated to be understood
by the average Participant. If an Employee becomes eligible to participate
in the Plan after the Plan Administrator has provided the annual safe harbor
notice, the Plan Administrator must provide the safe harbor notice no later
than the Employee's Plan Entry Date. A Participant may make or modify a
salary reduction agreement under the Employer's safe harbor 401(k) Plan for
30 days following receipt of the safe harbor notice, or if greater, for the
period the Plan Administrator specifies in the salary reduction agreement.

(5) Mid-year changes in safe harbor status. The Employer may amend its
401(k) Plan during any Plan Year to become a safe harbor plan under this
Section 14.02(D) for that Plan Year, provided: (a) the Plan then is using
current year testing; (b) the Employer amends the Plan to add the safe
harbor provisions not later than 30 days prior to the end of the Plan Year
and to apply the safe harbor provisions for the entire Plan Year; (c) the
<PAGE>
Employer elects to satisfy the safe harbor contribution requirement using
the safe harbor nonelective contribution; and (d) the Plan Administrator
provides a notice to Participants prior to the beginning of the Plan Year
for which the safe harbor amendment may become effective, that the Employer
later may amend the Plan to a safe harbor plan for that Plan Year using the
safe harbor nonelective contribution and if the Employer so amends the Plan,
the Plan Administrator will provide a supplemental notice to Participants at
least 30 days prior to the end of that Plan Year informing Participants of
the amendment. The Plan Administrator then must timely provide any
supplemental notice required under this Section 14.02(D)(5). Except as
otherwise specified, the Participant notices described in this Section
14.02(D)(5) also must satisfy the requirements applicable to safe harbor
notices under Section 14.02(D)(4).

The Employer may amend its safe harbor 401(k) Plan during a Plan Year to
reduce or eliminate prospectively, any safe harbor contribution which is a
basic matching or enhanced matching contribution (under Section 14.02(D)(2))
provided: (i) the Plan Administrator provides a notice to the Participants
which explains the effect of the amendment, specifies the amendment's
effective date and informs Participants they will have a reasonable
opportunity to modify their salary reduction agreements, and if applicable,
Employee contributions; (ii) Participants have a reasonable opportunity and
period prior to the effective date of the amendment to modify their salary
reduction agreements, and if applicable, Employee contributions; and (iii)
the amendment is not effective earlier than the later of: (a) 30 days after
the Plan Administrator gives notice of the amendment; or (b) the date the
Employer adopts the amendment. An Employer which amends its safe harbor Plan
to eliminate or reduce the safe harbor matching contribution under this
Section 14.02(D)(5), or which terminates the Plan under Section
13.04 effective during the Plan Year, must continue to apply all of the safe
harbor requirements of this Section 14.02(D) until the amendment or
termination becomes effective and also must apply for the entire Plan Year,
using current year testing, the nondiscrimination test under Section 14.08
(ADP test), and if applicable, the nondiscrimination test under Section
14.09 (ACP test).

An Employer maintaining a profit sharing plan, stock bonus plan or pre-ERISA
money purchase pension plan may during a Plan Year amend prospectively its
Plan to become a safe harbor 401(k) plan provided: (a) the Employer's Plan
is not a successor plan as described in Notice 98-1 or any subsequent
applicable guidance; (b) the 401(k) arrangement is in effect for at least 3
months during the Plan Year; (c) the Plan Administrator provides the safe
harbor notice described in Section 14.02(D)(4) a reasonable time prior to
and not later than the effective date of the amendment; and (d) the Plan
satisfies commencing on the effective date of the amendment, all of the safe
harbor requirements of this Section 14.02(D).

(E) SIMPLE 401(k) Plan. The Employer in its Standardized Code SS401(k)
Adoption Agreement may elect to apply  prospectively to its Plan the SIMPLE
401(k) provisions of this Section 14.02(E) if: (1) the Plan Year is the
calendar year; (2) the Employer (including Related Employers under Section
1.26) has no more than 100 Employees who received Compensation of at least
$5,000 in the immediately preceding calendar year; and (3) the Employer does
not maintain any other plan as described in Code SS219(g)(5), with respect to
which contributions were made or benefits were accrued  for Service by an
eligible Employee in the Plan Year to which  the SIMPLE 401(k) provisions
apply. If an electing Employer fails for any subsequent calendar year to
satisfy all of the foregoing requirements, including where the Employer is
involved in an acquisition, disposition or similar transaction under which
<PAGE>
the Employer satisfies Code SS410(b)(6)(C)(1), the Employer remains eligible
to maintain the SIMPLE 401(k) Plan for two additional calendar years
following the last year in which the Employer satisfied the requirements.
The provisions of this Section 14.02(E) apply to an electing Employer
notwithstanding any contrary provision in the Plan.

(1) SIMPLE - Compensation. For purposes of this Section 14.02(E),
Compensation is limited as described in Section 1.07(E) and: (a) in the case
of an Employee, means W-2 wages but increased by the Employee's elective

                                    -53-

deferrals under a 401(k) arrangement, SIMPLE IRA, SARSEP or 403(b) annuity;
and (b) in the case of a Self Employed Individual, means Earned Income
determined without regard to contributions made to this Plan.

(2) Participant deferral contributions. Each eligible Employee may enter
into a salary reduction agreement to make deferral contributions into the
SIMPLE 401(k) Plan in an amount not exceeding $6,000 per calendar year, or
such other amount as in effect under Code SS408(p)(2)(E). A Participant may
elect to make deferral contributions or modify a salary reduction agreement
at any time in accordance with the Plan Administrator's SIMPLE 401(k) salary
reduction agreement form, but must be provided at least 60 days prior to the
beginning of each SIMPLE Plan Year or commencement of participation for this
purpose. A Participant also may at any time terminate prospectively, his/her
salary reduction agreement applicable to the Employer's SIMPLE 401(k) Plan.

(3) Employer SIMPLE 401(k) contributions. An Employer which elects under
this Section 14.02(E) to apply the SIMPLE 401(k) provisions, annually must
make a SIMPLE 401(k) contribution to the Plan as described in this Section
14.02(E)(3). The Employer operationally must elect whether the Employer will
contribute: (1) a matching contribution equal to each Participant's deferral
contributions but not exceeding 3% of Plan Year Compensation or such lower
percentage as the Employer may elect under Code SS408(p)(2)(C)(ii)(II); or
(2) a nonelective contribution equal to 2% of Plan Year Compensation for
each Participant whose Compensation is at least $5,000. The Employer in its
Adoption Agreement may not elect to apply any Section 3.06 allocation
conditions to the Plan Administrator's allocation of Employer SIMPLE
contributions.

(4) SIMPLE 401(k) notice. The Plan Administrator must provide notice to
each Participant a reasonable period of time before the 60th day prior to
the beginning of each SIMPLE 401(k) Plan Year, describing the Participant's
deferral election rights and the Employer's matching or nonelective
contributions which the Employer will make for the Plan Year described in
the notice.

(5) Application of remaining Plan provisions. All contributions to the
SIMPLE 401(k) Plan are Annual Additions subject to the limitations set forth
in Article III. No contributions other than those described in this Section
14.02(E) or rollover contributions described in Section 4.04 may be made to
the SIMPLE 401(k) Plan. All contributions to the SIMPLE 401(k) Plan are 100%
Vested at all times and in the event of a conversion of a non SIMPLE Plan
into a SIMPLE 401(k) Plan, all Account Balances in existence on the first
day of the Plan Year to which the SIMPLE 401(k) provisions apply, become
100% Vested. A SIMPLE 401(k) Plan is not subject to nondiscrimination
testing under Section 14.08 (ADP test) or Section 14.09 (ACP test) of the
Plan and is not subject to the top heavy provisions of Article XII. Except
as otherwise described in this Section 14.03(E), if an Employer has elected
<PAGE>
in its Adoption Agreement to apply the SIMPLE 401(k) provisions of this
Section 14.03(E), the Plan Administrator will apply the remaining Plan
provisions to Employer's Plan.

(F) Election not to participate. A Participant's or Employee's election not
to participate, pursuant to Section 2.06, includes his/her right to enter
into a salary reduction agreement or to share in the allocation of a cash or
deferred contribution.

 14.03 DEFINITIONS. For purposes of this Article XIV:

(a) "Compensation" means, except as otherwise provided in this Article
XIV, Compensation as defined for nondiscrimination purposes in Section 1.07(F).

(b) "Current year testing" means for purposes of the ADP test described in
Section 14.08 and the ACP test described in Section 14.09, the use of data
from the testing year in determining the ADP or ADP for the Nonhighly
Compensated Group.

(c) "Deferral contributions" are salary reduction contributions and cash
or deferred contributions the Employer contributes to the Trust on behalf of
an eligible Employee, irrespective of whether, in the case of cash or
deferred contributions, the contribution is at the election of the Employee.
For salary reduction contributions, the terms "deferral contributions" and
"elective deferrals" have the same meaning.

(d) "Distribution restrictions" means the Employee may not receive a
distribution of the restricted balances described in Section 14.11 (nor
earnings on those contributions) except in the event of: (1) the
Participant's death, Disability, Separation from Service (which for purposes
of this Section 14.03(d), means as the Plan Administrator determines under
applicable Revenue Service guidance, including the "same desk" rule and
Revenue Ruling 2000-27 with respect to certain asset sale transactions) or
attainment of age 59 1/2, (2) financial hardship satisfying Section
14.11(A), (3) Plan termination, without establishment of a successor defined
contribution plan (other than an ESOP), (4) a sale by a corporate Employer
of substantially all of the assets (within the meaning of Code SS409(d)(2))
used in a trade or business of the Employer, to another corporation, but
only to an Employee who continues employment with the corporation acquiring
those assets, or (5) a sale by a corporate Employer of its interest in a
subsidiary (within the meaning of Code SS409(d)(3)), but only to an Employee
who continues employment with the subsidiary. A distribution described in
clauses (3), (4) or (5) must be a lump sum distribution, and otherwise must
satisfy Code SS401(k)(10).

(e) "Elective deferrals" are all salary reduction contributions and that
portion of any cash or deferred contribution which the Employer contributes
to the Plan at the election of an eligible Employee. Any portion of a cash
or deferred contribution contributed to the Trust because of the Employee's
failure to make a cash election is an elective deferral. However, any
portion of a cash or deferred contribution over which the Employee does not
have a cash election is not an elective deferral. Elective deferrals do not
include amounts which have become currently available to the Employee prior
to the election nor amounts designated

                                    -54-

as an Employee contribution at the time of deferral or contribution.
<PAGE>
Elective deferrals are 100% vested at all times.

(f) "Eligible Employee" means, for purposes of the ADP test described in
Section 14.08, an Employee who is eligible to enter into a salary reduction
agreement for all or any portion of the Plan Year, irrespective of whether
he/she actually enters into such an agreement, and a Participant who is
eligible for an allocation of the Employer's cash or deferred contribution
for the Plan Year. For purposes of the ACP test described in Section 14.09,
an eligible Employee is a Participant who is eligible to receive an
allocation of matching contributions (or would be eligible if he/she made
the type of contributions necessary to receive an allocation of matching
contributions) and a Participant who is eligible to make Employee
contributions, irrespective of whether he/she actually makes Employee
contributions. An Employee continues to be an eligible Employee during a
period the Plan suspends the Employee's right to make elective deferrals or
Employee contributions following a hardship distribution.

(g) "Employee contributions" are nondeductible contributions made by a
Participant and designated, at the time of contribution, as an Employee
contribution. Elective deferrals and deferral contributions are not Employee
contributions. Employee contributions are subject to Article IV.

(h) "Highly Compensated Employee" means an eligible Employee who satisfies
the definition in Section 1.14 of the Plan.

(i) "Highly Compensated Group" means the group of eligible Employees who
are Highly Compensated Employees for the Plan Year.

(j) "Matching contributions" are contributions made by the Employer on
account of elective deferrals under a 401(k) arrangement or on account of
Employee contributions. Matching contributions also include Participant
forfeitures allocated on account of such elective deferrals or Employee
contributions.

(k) "Nonelective contributions" are contributions made by the Employer
which are not subject to a deferral election by an Employee and which are
not matching contributions.

(l) "Nonhighly Compensated Employee" means an eligible Employee who is not
a Highly Compensated Employee.

(m) "Nonhighly Compensated Group" means the group of eligible Employees
who are Nonhighly Compensated Employees for the Plan Year.

(n) "Prior year testing" means for purposes of the ADP test described in
Section 14.08 and the ACP test described in Section 14.09, the use of data
from the Plan Year immediately prior to the testing year in determining the
ADP or ACP for the Nonhighly Compensated Group.

(o) "Qualified matching contributions" are matching contributions which
are 100% Vested at all times and which are subject to the distribution
restrictions described in Section 14.03(d). Matching contributions are not
100% Vested at all times if the Employee has a 100% Vested interest because
of his/her Years of Service taken into account under a vesting schedule. Any
matching contributions allocated to a Participant's qualified matching
contributions Account under the Plan automatically satisfy and are subject
to the definition of qualified matching contributions.

(p) "Qualified nonelective contributions" are nonelective contributions
<PAGE>
which are 100% Vested at all times and which are subject to the distribution
restrictions described in Section 14.03(d). Nonelective contributions are
not 100% Vested at all times if the Employee has a 100% Vested interest
because of his/her Years of Service taken into account under a vesting
schedule. Any nonelective contributions allocated to a Participant's
qualified nonelective contributions Account under the Plan automatically
satisfy and are subject to the definition of qualified nonelective
contributions.

(q) "Regular matching contributions" are matching contributions which are
not qualified matching contributions.

(r) "Safe harbor contributions" are Employer nonelective or matching
contributions which the Plan Administrator applies to satisfy the ADP test
safe harbor under Code SS401(k)(12)(B) or (C) and which are 100% Vested at
all times and subject to the distribution restrictions described in Section
14.03(d). Safe harbor contributions are not 100% Vested at all times if the
Employee has a 100% Vested interest because of his/her Years of Service
taken into account under a vesting schedule. Any nonelective contributions
allocated to a Participant's safe harbor contributions Account,
automatically satisfy and are subject to the definition of safe harbor
contributions.

(s) "Salary reduction agreement" is a written election by a Participant to
make salary reduction contributions as described in Section 14.02(A).

(t) "Salary reduction contributions" mean Employer contributions elected
by a Participant to be made from the Participant's Compensation pursuant to
a salary reduction agreement and which the Plan Administrator must allocate
to the electing Participant's Account.

(u) "Testing year" means for purposes of the ADP test described in Section
14.08 and the ACP test described in Section 14.09, the Plan Year for which
the ADP or ACP test is being performed.

14.04 MATCHING CONTRIBUTIONS/ EMPLOYEE CONTRIBUTIONS. The Employer in
Adoption Agreement Section 3.01 may elect to provide matching contributions.
The Employer in Adoption Agreement Section 4.02 also may elect to permit a
Participant to make Employee contributions.

                                    -55-

14.05 DEFERRAL DEPOSIT TIMING/EMPLOYER CONTRIBUTION STATUS. The Employer
must make salary reduction contributions to the Trust after withholding the
corresponding Compensation from the Participant at the earliest date on
which the contributions can reasonably be segregated from the Employer's
general assets. Furthermore, the Employer must make to the Trust salary
reduction contributions, cash or deferred contributions, matching
contributions (including qualified matching contributions), qualified
nonelective contributions, safe harbor contributions and SIMPLE
contributions no later than the time prescribed by the Code or ERISA. Salary
reduction contributions and cash or deferred contributions are Employer
contributions for all purposes under this Plan, except to the extent the
Code prohibits the use of these contributions to satisfy the qualification
requirements of the Code.

14.06 SPECIAL ACCOUNTING AND ALLOCATION PROVISIONS. To make allocations under
the Plan, the Plan Administrator must establish for each Participant,
consistent with the Employer's elections under its Adoption Agreement, a
<PAGE>
deferral contributions Account, a nonelective contributions Account, a
qualified matching contributions Account, a regular matching contributions
Account, a qualified nonelective contributions Account, a safe harbor
contributions Account and a SIMPLE contributions account.

(A) Deferral contributions. The Plan Administrator will allocate to each
Participant's deferral contributions Account the amount of deferral
contributions the Employer makes to the Trust on behalf of the Participant.
The Plan Administrator will make this allocation as of the last day of each
Plan Year or more frequently as it may determine to be appropriate and
consistent with the Plan terms, including those providing for allocation of
net income, gain or loss.

(B) Matching contributions. The Plan Administrator will allocate the
Employer's matching contributions as of the last day of each Plan Year or
more frequently as the Plan Administrator may determine to be appropriate
and consistent with the Plan terms, including those providing for allocation
of net income, gain or loss. The Plan Administrator may not allocate any
fixed or discretionary matching contributions with respect to deferral
contributions that are excess deferrals under Section 14.07. For this
purpose: (a) excess deferrals relate first to deferral contributions for the
Plan Year not otherwise eligible for a matching contribution; and (b) if the
Plan Year is not a calendar year, the excess deferrals for a Plan Year are
the last elective deferrals made for a calendar year. The Plan Administrator
may not allocate a matching contribution to a Participant's Account to the
extent the matching contribution exceeds the Participant's Annual Additions
limitation in Part 2 of Article III. The provisions of Section 3.05 govern the
treatment of any matching contribution the Plan Administrator allocates
contrary to this Section 14.06(B), and the Plan Administrator will compute a
Participant's ACP under Section 14.09 by disregarding the forfeiture.

(1) Fixed match. To the extent the Employer makes matching contributions
under a fixed matching contribution formula set forth in the Employer's
Adoption Agreement, the Plan Administrator will allocate the matching
contribution to the Account of the Participant on whose behalf the Employer
makes that contribution. A fixed matching contribution formula is a formula
under which the Employer contributes a specified percentage or dollar amount
on behalf of a Participant based on that Participant's deferral
contributions or Employee contributions eligible for a match. The Employer
may contribute on a Participant's behalf under a specific matching
contribution formula only if the Participant satisfies the allocation
conditions for matching contributions, if any, the Employer elects in
Adoption Agreement Section 3.06. The Employer in its Adoption Agreement may
elect whether the Plan Administrator will allocate a fixed matching
contribution as a qualified matching contribution or as a regular matching
contribution.

(2) Discretionary match. To the extent the Employer makes matching
contributions under a discretionary formula, the Plan Administrator will
allocate the discretionary matching contributions to the Account of each
Participant who satisfies the allocation conditions, if any, for matching
contributions the Employer elects in Adoption Agreement Section 3.06. The
allocation of discretionary matching contributions to a Participant's
Account is in the same proportion that each Participant's deferral
contributions bear to the total deferral contributions of all Participants.
If the discretionary formula is a tiered formula, the Plan Administrator
will make this allocation separately with respect to each tier of deferral
contributions, allocating in such manner the amount of the matching
contributions made with respect to that tier. The Employer operationally may
<PAGE>
direct the Plan Administrator to allocate any discretionary match as a
regular matching contribution or as a qualified matching contribution.

(3) Match on deferrals and Employee contributions. If the matching
contribution formula applies both to deferral contributions and to Employee
contributions, the matching contributions apply first to deferral
contributions.

(C) Qualified nonelective contributions. If the Employer operationally
designates a nonelective contribution to be a qualified nonelective
contribution for the Plan Year, the Plan Administrator will allocate that
qualified nonelective contribution to the qualified nonelective
contributions Account of each Participant eligible for an allocation of that
designated contribution, as the Employer elects in Adoption Agreement
Section 3.04.

(D) Nonelective contributions. If the Employer makes a nonelective
contribution for the Plan Year which the Employer does not designate as a
qualified nonelective contribution, the Plan Administrator will allocate the
nonelective contribution in accordance with Adoption Agreement Section 3.04.
For purposes of the nondiscrimination tests described in Sections 14.08 (ADP
test), 14.09 (ACP test) and 14.10 (multiple use limitation), the Plan
Administrator may treat nonelective contributions allocated under this
Section 14.06(D) as qualified nonelective contributions, if the
contributions otherwise

                                    -56-

satisfy the definition of qualified nonelective contributions. The Employer,
to facilitate the Plan Administrator's correction of test failures under
Sections 14.08, 14.09 and 14.10, also may make qualified nonelective
contributions to the Plan irrespective of whether the Employer in its
Adoption Agreement has elected to provide nonelective contributions.

(E) Safe harbor contributions. If the Employer elects under Section
14.02(D) to apply the safe harbor provisions to the Plan, the Employer will
allocate the safe harbor contributions to the safe harbor contributions
Account of each Participant unless the Employer in an Addendum to its
Adoption Agreement elects to limit safe harbor allocations to Nonhighly
Compensated Employees.

(F) SIMPLE 401(k) Plan contributions. If the Employer elects under Section
14.02(E) to apply the SIMPLE 401(k) provisions to the Plan, the Employer
will allocate the SIMPLE contributions to the SIMPLE contributions Account
of Participants eligible to receive an allocation of the Employer's SIMPLE
contribution (including Participants who make deferral contributions), as
specified in Section 14.02(E).

14.07 ANNUAL ELECTIVE DEFERRAL LIMITATION.

(A) Annual Elective Deferral Limitation. An Employee's elective deferrals
for a calendar year may not exceed the Code SS402(g) limitation ("402(g)
limitation"). The 402(g) limitation is the greater of $7,000 or the adjusted
amount determined by the Secretary of the Treasury. If, pursuant to a salary
reduction agreement or pursuant to a cash or deferral election, the Employer
determines the Employee's elective deferrals to the Plan for a calendar year
would exceed the 402(g) limitation, the Employer will suspend the Employee's
salary reduction agreement, if any, until the following January 1 and pay in
cash the portion of a deferral election which would result in the Employee's
<PAGE>
elective deferrals for the calendar year exceeding the 402(g) limitation. If
the Plan Administrator determines an Employee's elective deferrals already
contributed to the Plan for a calendar year exceed the 402(g) limitation,
the Plan Administrator will distribute the amount in excess of the 402(g)
limitation (the "excess deferral"), as adjusted for allocable income under
Section 14.07(C), no later than April 15 of the following calendar year. If
the Plan Administrator distributes the excess deferral by the appropriate
April 15, the excess deferral is not an Annual Addition under Article III,
and the Plan Administrator may make the distribution irrespective of any
other provision under this Plan or under the Code. The Plan Administrator
will reduce the amount of excess deferrals for a calendar year distributable
to the Employee by the amount of excess contributions (as determined in
Section 14.08), if any, previously distributed to the Employee for the Plan
Year beginning in that calendar year. Elective deferrals distributed to an
Employee as excess Annual Additions in accordance with Article III are not
taken into account under the Employee's 402(g) limitation.

(B) More than One Plan. If an Employee participates in another plan
subject to the 402(g) limitation under which he/she makes elective deferrals
pursuant to a 401(k) arrangement, elective deferrals under a SARSEP,
elective contributions under a SIMPLE IRA or salary reduction contributions
to a tax-sheltered annuity (irrespective of whether the Employer maintains the
other plan), the Employee may provide to the Plan Administrator a written claim
for excess deferrals made to the Plan for a calendar year. The Employee must
submit the claim no later than the March 1 following the close of the
particular calendar year and the claim must specify the amount of the
Employee's elective deferrals under this Plan which are excess deferrals. If
the Plan Administrator receives a timely claim, it will distribute the
excess deferral (as adjusted for allocable income) the Employee has assigned
to this Plan, in accordance with the distribution procedure described in
Section 14.07(A).

(C) Allocable Income. For purposes of making a distribution of excess
deferrals pursuant to this Section 14.07, allocable income means net income
or net loss allocable to the excess deferrals for the calendar year (but not
beyond the calendar year) in which the Employee made the excess deferral,
determined in a manner which is uniform, nondiscriminatory and reasonably
reflective of the manner used by the Plan Administrator to allocate income
to Participants' Accounts.

14.08 ACTUAL DEFERRAL PERCENTAGE (ADP) TEST. For each Plan Year, the Plan
Administrator must determine whether the Plan's 401(k) arrangement satisfies
either of the following ADP tests:

(i) The ADP for the Highly Compensated Group does not exceed 1.25 times
the ADP of the Nonhighly Compensated Group; or

(ii) The ADP for the Highly Compensated Group does not exceed the ADP for
the Nonhighly Compensated Group by more than two percentage points (or the
lesser percentage permitted by the multiple use limitation in Section 14.10)
and the ADP for the Highly Compensated Group is not more than twice the ADP
for the Nonhighly Compensated Group.

(A) Calculation of ADP. The ADP for a group is the average of the separate
deferral percentages calculated for each eligible Employee who is a member
of that group. An eligible Employee's deferral percentage for a Plan Year is
the ratio of the eligible Employee's deferral contributions for the Plan
Year to the Employee's Compensation for the Plan Year. In determining the
ADP, the Plan Administrator must include any Highly Compensated Employee's
<PAGE>
excess deferrals, as described in Section 14.07(A), to this Plan or to any
other Plan of the Employer and the Plan Administrator will disregard any
Nonhighly Compensated Employee's excess deferrals. The Plan Administrator
operationally may include in the ADP test, qualified nonelective
contributions and qualified matching contributions the Plan Administrator
does not use in the ACP test. The Plan Administrator, under prior year
testing, may include qualified nonelective contributions or qualified
matching contributions in determining the Nonhighly Compensated Employee ADP
only if the Employer makes such contribution to the Plan by the end of the
testing year and the Plan Administrator allocates the contribution to the
prior Plan Year. In determining whether the Plan's 401(k) arrangement
satisfies either ADP test, the Plan Administrator will use prior year

                                    -57-

testing, unless the Employer in Adoption Agreement Appendices A or B elects
to use current year testing. An Employer may not change from current year
testing to prior year testing except as provided in the Code or in other
applicable guidance. For the first Plan Year the Employer permits elective
deferrals and the Plan is not a successor plan (as provided in the Code or
in other applicable guidance), under prior year testing, the prior year ADP
for the Nonhighly Compensated Group is 3% unless the Employer in an Addendum
to its Adoption Agreement elects to use the actual first year ADP for the
Nonhighly Compensated Group.

(B) Special aggregation rule for Highly Compensated Employees. To
determine the deferral percentage of any Highly Compensated Employee, the
Plan Administrator must take into account any elective deferrals made by the
Highly Compensated Employee under any other 401(k) arrangement maintained by
the Employer, unless the elective deferrals are to an ESOP. If the plans
containing the 401(k) arrangements have different plan years, the Plan
Administrator will determine the combined deferral contributions on the
basis of the plan years ending in the same calendar year.

(C) Aggregation of certain 401(k) arrangements. If the Employer treats two
or more plans as a single plan for coverage or nondiscrimination purposes,
the Employer must combine the 401(k) arrangements under such plans to
determine whether the plans satisfy the ADP test. This aggregation rule
applies to the ADP determination for all eligible Employees, irrespective of
whether an eligible Employee is a Highly Compensated Employee or a Nonhighly
Compensated Employee. An Employer may aggregate 401(k) arrangements under
this Section 14.08(C) only if the plans have the same plan years and use the
same testing method. An Employer may not aggregate an ESOP (or the ESOP
portion of a plan) with a non-ESOP plan (or non-ESOP portion of a plan). If
the Employer aggregating 401(k) arrangements under this Section 14.08(C) is
using prior year testing, the Plan Administrator must adjust the Nonhighly
Compensated Group ADP for the prior year as provided in the Code or in other
applicable guidance.

(D) Characterization of excess contributions. If, pursuant to this Section
14.08, the Plan Administrator has elected to include qualified matching
contributions in the ADP test, the excess contributions are attributable
proportionately to deferral contributions and to qualified matching
contributions allocated on the basis of those deferral contributions. The
Plan Administrator will reduce the amount of excess contributions for a Plan
Year distributable to a Highly Compensated Employee by the amount of excess
deferrals (as determined in Section 14.07), if any, previously distributed
to that Employee for the Employee's taxable year ending in that Plan Year.

<PAGE>
(E) Distribution of excess contributions. If the Plan Administrator
determines the Plan fails to satisfy the ADP test for a Plan Year, the
Trustee, as directed by the Plan Administrator, must distribute the excess
contributions, as adjusted for allocable income under Section 14.08(F),
during the next Plan Year. However, the Employer may incur an excise tax
with respect to the amount of excess contributions for a Plan Year not
distributed to the appropriate Highly Compensated Employees during the first
2 1/2 months of that next Plan Year. The excess contributions are the amount
of deferral contributions made by the Highly Compensated Employees which causes
the Plan to fail the ADP test. The Plan Administrator will determine the total
amount of the excess contributions to the Plan by starting with the Highly
Compensated Employee(s) who has the greatest deferral percentage, reducing
his/her deferral percentage (but not below the next highest deferral
percentage), then, if necessary, reducing the deferral percentage of the
Highly Compensated Employee(s) at the next highest deferral percentage
level, including the deferral percentage of the Highly Compensated
Employee(s) whose deferral percentage the Plan Administrator already has
reduced (but not below the next highest deferral percentage), and continuing
in this manner until the ADP for the Highly Compensated Group satisfies the
ADP test.

After the Plan Administrator has determined the total excess contribution
amount, the Trustee, as directed by the Plan Administrator, then will
distribute to each Highly Compensated Employee his/her respective share of
the excess contributions. The Plan Administrator will determine each Highly
Compensated Employee's share of excess contributions by starting with the
Highly Compensated Employee(s) who has the highest dollar amount of elective
deferrals, reducing his/her elective deferrals (but not below the next
highest dollar amount of elective deferrals), then, if necessary, reducing
the elective deferrals of the Highly Compensated Employee(s) at the next
highest dollar amount of elective deferrals including the elective deferrals
of the Highly Compensated Employee(s) whose elective deferrals the Plan
Administrator already has reduced (but not below the next highest dollar
amount of elective deferrals), and continuing in this manner until the
Trustee has distributed all excess contributions.

(F) Allocable income. To determine the amount of the corrective distribution
required under this Section 14.08, the Plan Administrator must calculate the
allocable income for the Plan Year (but not beyond the Plan Year) in which
the excess contributions arose. "Allocable income" means net income or net
loss. To calculate allocable income for the Plan Year, the Plan
Administrator will use a uniform and nondiscriminatory method which
reasonably reflects the manner used by the Plan Administrator to allocate
income to Participants' Accounts.

14.09 ACTUAL CONTRIBUTION PERCENTAGE (ACP) TEST. For each Plan Year, the Plan
Administrator must determine whether the annual Employer matching contributions
(other than qualified matching contributions used in the ADP test under Section
14.08), if any, and the Employee contributions, if any, satisfy either of the
following ACP tests:

(i) The ACP for the Highly Compensated Group does not exceed 1.25 times
the ACP of the Nonhighly Compensated Group; or

(ii) The ACP for the Highly Compensated Group does not exceed the ACP for
the Nonhighly Compensated Group by more than two percentage points (or the
lesser percentage permitted by the

                                    -58-
<PAGE>
multiple use limitation in Section 14.10) and the ACP for the Highly
Compensated Group is not more than twice the ACP for the Nonhighly
Compensated Group.

(A) Calculation of ACP. The ACP for a group is the average of the separate
contribution percentages calculated for each eligible Employee who is a
member of that group. An eligible Employee's contribution percentage for a
Plan Year is the ratio of the eligible Employee's aggregate contributions
for the Plan Year to the Employee's Compensation for the Plan Year.
"Aggregate contributions" are Employer matching contributions (other than
qualified matching contributions used in the ADP test under Section 14.08)
and Employee contributions (as defined in Section 14.03). The Plan
Administrator operationally may include in the ACP test, qualified
nonelective contributions and elective deferrals not used in the ADP test.
The Plan Administrator, under prior year testing, may include qualified
nonelective contributions or qualified matching contributions in determining
the Nonhighly Compensated Employee ACP only if the Employer makes such
contribution to the Plan by the end of the testing year and the Plan
Administrator allocates the contribution to the prior Plan Year. In
determining whether the Plan satisfies either ACP test, the Plan
Administrator will use prior year testing, unless the Employer in Appendix A
to its Adoption Agreement elects to use the current year testing. An
Employer may not change from current year testing to prior year testing
except as provided in the Code or in other applicable guidance. For the
first Plan Year the Plan permits matching contributions or Employee
contributions and the Plan is not a successor plan (as defined in the Code
or in other applicable guidance), under prior year testing, the prior year
ACP for the Nonhighly Compensated Group is 3% unless the Employer in an
Addendum to its Adoption Agreement elects to use the actual first year ACP
for the Nonhighly Compensated Group.

(B) Special aggregation rule for Highly Compensated Employees. To
determine the contribution percentage of any Highly Compensated Employee,
the aggregate contributions taken into account must include any matching
contributions (other than qualified matching contributions used in the ADP
test) and any Employee contributions made on his/her behalf to any other
plan maintained by the Employer, unless the other plan is an ESOP. If the
plans have different plan years, the Plan Administrator will determine the
combined aggregate contributions on the basis of the plan years ending in
the same calendar year.

(C) Aggregation of certain 401(m) arrangements. If the Employer treats two
or more plans as a single for coverage or nondiscrimination purposes, the
Employer must combine the 401(m) arrangements under such plans to determine
whether the plans satisfy the ACP test. This aggregation rule applies to the
ACP determination for all eligible Employees, irrespective of whether an
eligible Employee is a Highly Compensated Employee or a Nonhighly
Compensated Employee. An Employer may aggregate 401(m) arrangements under
this Section 14.09(C) if where the plans have the same plan year and use the
same testing method. An Employer may not aggregate an ESOP (or the ESOP
portion of a plan) with a non-ESOP plan (or non-ESOP portion of a plan). If
the Employer aggregating 401(m) arrangements under this Section 14.09(C) is
using prior year testing, the Plan Administrator must adjust the
Nonhighly Compensated Group ACP for the prior year as provided in the Code
or in other applicable guidance.

(D) Distribution of excess aggregate contributions. The Plan Administrator
will determine excess aggregate contributions after determining excess
deferrals under Section 14.07 and excess contributions under Section
<PAGE>
14.08. If the Plan Administrator determines the Plan fails to satisfy the
ACP test for a Plan Year, the Trustee, as directed by the Plan
Administrator, must distribute the Vested excess aggregate contributions, as
adjusted for allocable income, during the next Plan Year. However, the
Employer may incur an excise tax with respect to the amount of excess
aggregate contributions for a Plan Year not distributed to the appropriate
Highly Compensated Employees during the first 2 1/2 months of that next Plan
Year. The excess aggregate contributions are the amount of aggregate
contributions allocated on behalf of the Highly Compensated Employees which
causes the Plan to fail the ACP test. The Plan Administrator will determine
the total amount of the excess aggregate contributions by starting with the
Highly Compensated Employee(s) who has the greatest contribution percentage,
reducing his/her contribution percentage (but not below the next highest
contribution percentage), then, if necessary, reducing the contribution
percentage of the Highly Compensated Employee(s) at the next highest
contribution percentage level, including the contribution percentage of the
Highly Compensated Employee(s) whose contribution percentage the Plan
Administrator already has reduced (but not below the next highest
contribution percentage), and continuing in this manner until the ACP for
the Highly Compensated Group satisfies the ACP test.

After the Plan Administrator has determined the total excess aggregate
contribution amount, the Trustee, as directed by the Plan Administrator,
then will distribute (to the extent Vested) to each Highly Compensated
Employee his/her respective share of the excess aggregate contributions. The
Plan Administrator will determine each Highly Compensated Employee's share
of excess aggregate contributions by starting with the Highly Compensated
Employee(s) who has the highest dollar amount of aggregate contributions,
reducing the amount of his/her aggregate contributions (but not below the
next highest dollar amount of the aggregate contributions), then, if
necessary, reducing the amount of aggregate contributions of the Highly
Compensated Employee(s) at the next highest dollar amount of aggregate
contributions, including the aggregate contributions of the Highly
Compensated Employee(s) whose aggregate contributions the Plan Administrator
already has reduced (but not below the next highest dollar amount of
aggregate contributions), and continuing in this manner until the Trustee
has distributed all excess aggregate contributions.

(E) Allocable income. To determine the amount of the corrective distribution
required under this Section 14.09, the Plan Administrator must calculate the
allocable income for the Plan Year (but not beyond the Plan Year) in which
the excess aggregate contributions arose. "Allocable income" means net
income or net loss. The Plan Administrator will determine allocable income
in the same manner as described in Section 14.08(F) for excess
contributions.

                                    -59-

(F) Characterization of excess aggregate contributions.
The Plan Administrator will treat a Highly Compensated Employee's allocable
share of excess aggregate contributions in the following priority: (1) first
as attributable to his/her Employee contributions, if any; (2) then as
matching contributions allocable with respect to excess contributions
determined under the ADP test described in Section 14.08; (3) then on a pro
rata basis to matching contributions and to the deferral contributions
relating to those matching contributions which the Plan Administrator has
included in the ACP test; and (4) last to qualified nonelective
contributions used in the ACP test. To the extent the Highly Compensated
Employee's excess aggregate contributions are attributable to matching
<PAGE>
contributions, and he/she is not 100% Vested in his/her Account Balance
attributable to matching contributions, the Plan Administrator will
distribute only the Vested portion and forfeit the nonVested portion. The
Vested portion of the Highly Compensated Employee's excess aggregate
contributions attributable to Employer matching contributions is the total
amount of such excess aggregate contributions (as adjusted for allocable
income) multiplied by his/her Vested percentage (determined as of the last
day of the Plan Year for which the Employer made the matching contribution).

14.10 MULTIPLE USE LIMITATION. If at least one Highly Compensated Employee is
includible in the ADP test under Section 14.08 and in the ACP test under
Section 14.09, the sum of the Highly Compensated Group's ADP and ACP may not
exceed the multiple use limitation.

The multiple use limitation is the sum of (i) and (ii):

(i) 125% of the greater of: (a) the ADP of the Nonhighly Compensated Group
for the prior Plan Year; or (b) the ACP of the Nonhighly Compensated Group
for the Plan Year beginning with or within the prior Plan Year of the 401(k)
arrangement.

(ii) 2% plus the lesser of (i)(a) or (i)(b), but no more than twice the
lesser of (i)(a) or (i)(b).

The Plan Administrator, in lieu of determining the multiple use limitation
as the sum of (i) and (ii), may elect to determine the multiple use
limitation as the sum of (iii) and (iv):

(iii) 125% of the lesser of: (a) the ADP of the Nonhighly Compensated Group
for the prior Plan Year; or (b) the ACP of the Nonhighly Compensated Group
for the Plan Year beginning with or within the prior Plan Year of the 401(k)
arrangement.

(iv) 2% plus the greater of (iii)(a) or (iii)(b), but no more than twice the
greater of (iii)(a) or (iii)(b).

If the Employer has elected in its Adoption Agreement to use current year
testing, the multiple use limitation is calculated using the Nonhighly
Compensated Group's current Plan Year data. The Plan Administrator will
determine whether the Plan satisfies the multiple use limitation after
applying the ADP test under Section 14.08 and the ACP test under Section 14.09
and using the deemed maximum corrected ADP and ACP percentages in the event
the Plan failed either or both tests. If, after applying this Section 14.10,
the Plan Administrator determines the Plan has failed to satisfy the multiple
use limitation, the Plan Administrator will correct the failure by treating the
excess amount as excess contributions under Section 14.08 or as excess
aggregate contributions under Section 14.09, as the Plan Administrator
determines in its sole discretion. This Section 14.10 does not apply unless,
prior to application of the multiple use limitation, the ADP and the ACP of
the Highly Compensated Group each exceeds 125% of the respective percentages
for the Nonhighly Compensated Group.

14.11 DISTRIBUTION RESTRICTIONS.
The Employer in Adoption Agreement Section 6.01 must elect the distribution
events permitted under the Plan. The distribution events applicable to the
Participant's deferral contributions Account, qualified nonelective
contributions Account, qualified matching contributions Account and safe
harbor contributions Account (collectively, "restricted balances") must
satisfy the distribution restrictions described in Section 14.03(d).
<PAGE>
(A) Hardship Distributions from Deferral Contributions Account. The Employer
must elect in Adoption Agreement Section 6.01 whether a Participant may
receive hardship distribution (as defined in Section 6.09) from his/her
deferral contributions Account prior to the Participant's Separation from
Service. A hardship distribution from the deferral contributions Account
also must satisfy the requirements of this Section 14.11(A). A hardship
distribution option may not apply to a Participant's qualified nonelective
contributions Account, qualified matching contributions Account, nor to
his/her safe harbor contributions Account except as provided in Paragraph (2).

(1) Restrictions. The following restrictions apply to a Participant who
receives a hardship distribution from his/her deferral contributions
Account: (a) the Participant may not make elective deferrals or Employee
contributions to the Plan for the 12-month period following the date of
his/her hardship distribution; (b) the distribution may not exceed the
amount of the Participant's immediate and heavy financial need (including
any amounts necessary to pay any federal, state or local income taxes or
penalties reasonably anticipated to result from the distribution); (c) the
Participant must have obtained all distributions, other than hardship
distributions, and all nontaxable loans (determined at the time of the loan)
currently available under this Plan and all other qualified plans maintained
by the Employer; and (d) the Participant must limit elective deferrals under
this Plan and under any other qualified plan maintained by the Employer, for
the Participant's taxable year immediately following the taxable year of the
hardship distribution, to the 402(g) limitation (as described in Section
14.07), reduced by the amount of the Participant's elective deferrals made
in the taxable year of the hardship distribution. The suspension of elective
deferrals and Employee contributions described in clause (a) also must apply
to all other qualified plans and to all nonqualified plans of deferred
compensation maintained by the Employer, other than any mandatory employee

                                    -60-

contribution portion of a defined benefit plan, including stock option,
stock purchase and other similar plans, but not including health or welfare
benefit plans (other than the cash or deferred arrangement portion of a
cafeteria plan). The Plan Administrator, absent actual contrary knowledge,
may rely on a Participant's written representation that the distribution is
on account of hardship (as defined in Section 6.09) and also satisfies
clause (b). In addition, clause (c) regarding loans does not apply if the
loan to the Participant would increase the Participant's hardship need.

(2) Earnings. A hardship distribution may not include earnings on an
Employee's elective deferrals credited after December 31, 1988. Qualified
matching contributions and qualified nonelective contributions, and any
earnings on such contributions, credited as of December 31, 1988, are
subject to withdrawal for a hardship distribution only if the Employer in an
Addendum to its Adoption Agreement elects to permit such withdrawals. The
Addendum may modify the December 31, 1988, date for purposes of determining
credited amounts, provided the date is not later than the end of the last
Plan Year ending before July 1, 1989.

(B) Distributions after Separation from Service.
Following the Participant's Separation from Service, the distribution events
applicable to the Participant apply equally to all of the Participant's
Accounts.

14.12 SPECIAL ALLOCATION AND VALUATION RULES. If the 401(k) arrangement
provides for salary reduction contributions, if the Plan accepts Employee
<PAGE>
contributions, or if the Plan allocates matching contributions as of any date
other than the last day of the Plan Year, the Employer in Adoption Agreement
Sections 9.08 and 10.15 must elect the method the Plan Administrator will apply
to allocate net income, gain or loss to such contributions made during the Plan
Year and any alternative valuation dates for the different Account types
which the Plan Administrator maintains under the Plan.

                                    -61-

                                AMENDMENT TO
                     DEFINED CONTRIBUTION PLAN AND TRUST

Effective with respect to Employers adopting this prototype plan on or after
July 1, 2002, Section 10.03(G) of the Plan is amended in its entirety to
read as follows:

(G) Modifications of Trust. The Employer in its Standardized Adoption
Agreement may not amend any provision of Article X (or any other provision
of the Plan related to the Trust) except to specify the Trust year, the
names of the Plan, the Employer, the Trustee, the Custodian, the Plan
Administrator, other fiduciaries or the name of any pooled trust in which
the Trust will participate. The Employer in its Nonstandardized Adoption
Agreement, in addition to the foregoing amendments, may amend or override
the administrative provisions of Article X (or any other provision of the
Plan related to the Trust), including provisions relating to Trust
investment and Trustee duties. Any such amendment: (1) must not conflict
with any other provisions of the Plan (except as expressly are intended to
override an existing Trust provision); (2) must not cause the Plan to
violate Code SS401(a); and (3) must be made in accordance with Rev. Proc.
2000-20 or any successor thereto. The Employer using either a Standardized
or Nonstandardized Adoption Agreement to establish its Plan, subject to the
conditions (1), (2) and (3) described above, may elect to substitute in
place of Article X and the remaining trust provisions of the basic plan
document, any other trust or custodial account agreement that has been
approved by the IRS for use with this Plan. All Section 10.03(G) Trust
modifications or substitutions are subject to Section 13.02 and require the
written consent or signature of the Trustee.

Pursuant to Section 13.03 of the Plan, the mass submitter of the prototype
plan has made this amendment (as evidenced by the submission of the
amendment to the Internal Revenue Service for inclusion with the mass
submitter prototype plan) on behalf of minor modifier Prototype Plan
Sponsors that received opinion letters prior to March 1, 2002, and all
identical Prototype Plan Sponsors of the mass submitter prototype plan.Unassociated Document

    EXHIBIT
      10.16

    
      

    

    
      

    

     

    AMENDMENT
      TO

    ASSET
      SALE AGREEMENT

    

    December
      8, 2006

    

    

      Reference
        is
        made to that certain Asset Sale Agreement (the "Agreement"), dated as of
        October
        12, 2005, by and between Access Pharmaceuticals, Inc., a Delaware corporation
        ("Access"), and ULURU Delaware Inc., a Delaware corporation ("ULURU").
        Capitalized terms used herein without definition have the meanings given
        to them
        in the Agreement.

    

    

    WHEREAS,
      pursuant to Section 14.6 of
      the Agreement, the Agreement may not be amended or modified in any respect
      except by written instrument executed by each of the Parties; and 

     

    WHEREAS,
      the Parties desire to amend the Agreement on the terms set forth
      herein.

     

    NOW,
      THEREFORE, in consideration of the foregoing and for other good and valuable
      consideration, the receipt of which is hereby acknowledged, the Parties agree
      as
      follows:

    

    1. Amendments
      to Agreement.

     

    (a) Section
      1.1(kk) of the Agreement is hereby deleted in its entirety and replaced with
      the
      following:

     

    ""Products"
      means, collectively the Aphthasol Product, the Mucoadhesive Product and the
      ResiDerm Product and any product developed or sold under the License Agreement
      or any product developed or sold under the Patents or Patent applications that
      were transferred to ULURU pursuant to the Amendment to this Agreement, dated
      as
      of December 8, 2006, or any improvements or corollaries to the
      foregoing."

     

    (b) Sections
      3.1(b) and (c) of the
      Agreement are hereby deleted in their entirety and replaced with the
      following:

     

    "(b) Four
      Million Nine Hundred Thousand Dollars ($4,900,000) delivered to Access by ULURU
      on December 8, 2006 and Three Hundred Fifty Thousand Dollars ($350,000)
      delivered to Access by Uluru on April 8, 2007.

     

    (c) [Intentionally
      Omitted]."

     

    (c) Sections
      3.2(a) (i), (ii), (iii), (iv), (v) and (vi) are hereby each deleted in their
      entirety.

     

    (d) Section
      3.2(a)(vii) of the Agreement is amended as follows: 

    The
      last milestone of such Section is hereby
      changed from "$750,000" to "$875,000. "

     

    (e) Section
      4.2(b) of the Agreement is hereby deleted in its entirety and replaced with
      the
      following:

     

    "(b) [Intentionally
      Omitted]. "

     

    (f) Section
      4.2(d) of the Agreement is hereby deleted in its entirety.

    
       

      
         

        
          
             

          

          
             

            
              

            

          

          
             

          

        

      

    

     

     

    2. Transfer
      of Patent Rights and Know-how. 

     

    (a)
      Access hereby agrees to sell, assign, transfer, convey and deliver to Uluru
      and
      Uluru agrees to purchase from Access, all rights, title and interest of Access
      and its Affiliates (other than those arising out of the License Agreement
      attached to this Amendment as Exhibit A) in and to the patent
      applications set forth on Exhibit B to this Amendment (the åNanoparticle
      Patentsæ) and all know-how and trade secrets of Access relating to its
      nanoparticle aggregate technology (other than know-how and trade secrets as
      they
      relate solely to intraperotinial, intratumoral, subcutaneous or intramuscular
      drug delivery implants), free and clear of all Encumbrances (as defined in
      the
      Agreement).

     

    (b)
      Access shall take all necessary action in order to effect the conveyance of
      the
      Nanoparticle Patents to Uluru.

     

    (c) Access
      agrees that it shall be responsible for and shall pay for all costs for the
      Nanoparticle Patents which are either (i) currently due or (ii) or amounts
      the
      payment of which has been extended as a result of grace periods (i.e.,
      annuities).

     

    3. Zambon
      Payment. Access agrees to send payment to Zambon of $135,000 within two
      business days of the date that the Uluru payment set forth in 1(b) above is
      credited to Access’ account.

     

    4. Mutual
      Releases. Each of Access and Uluru shall execute the Mutual Release
      Agreement attached to this Amendment as Exhibit C.

    

    5. Condition
      to
      Effectiveness. This Amendment shall not become effective until executed and
      delivered by each of the Parties.

    

    6. Ratification,
      Etc.
      Except as expressly amended hereby, all terms and conditions of the Agreement
      are hereby ratified and confirmed in all respects and shall continue in full
      force and effect. The Agreement and this Amendment shall be read and construed
      as a single agreement. All references to the Agreement shall hereafter refer
      to
      the Agreement, as amended hereby.

    

    7. No
      Waiver. Except as set
      forth herein, nothing contained herein shall constitute a waiver of, impair
      or
      otherwise affect, any obligation of any Party or any rights of any Party
      consequent thereon.

    

    8. Counterparts.
      This
      Amendment may be executed in one or more counterparts, each of which shall
      be
      deemed an original but which together shall constitute one and the same
      instrument.

    

    9. Governing
      Law. This
      amendment shall be governed by, and construed in accordance with, the laws
      of
      the State of Delaware without giving effect to principles of conflict of
      laws.

    

    10. Press
      Release. Each
      party shall have the right to review the other party’s press release relating to
      this Amendment prior to the release of any such press release.

    

    [signatures
      follow] 

    
       

       

      
        
           

        

        
           

          
            

          

        

        
           

        

         

         

      

    

    IN
      WITNESS WHEREOF, each of the Parties has executed and delivered this
      Amendment to Asset Sale Agreement as of the date first above
      written.

     

                                    ACCESS
      PHARMACEUTICALS, INC.

     

     

                                    

        

     

     

     

                                    By:      /s/
      Stephen B. Thompson 

                                                                   ___________________________________      

                                        Name:
      Stephen B.
      Thompson 

                                        Title:
      Vice
      President, Chief Financial Officer

     

     

                                    ULURU,
      INC.

     

     

                                    By:  /s/
      Kerry P. Gray

                                        __________________________________

                                        Name:
      Kerry P. Gray

                                        Title:
      President and
      CEO

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00120-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00120-of-00352.parquet"}]]