Document:

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                                                                     Exhibit 4.1

                    BLUELINX CORPORATION HOURLY SAVINGS PLAN
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                                TABLE OF CONTENTS

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                                    ARTICLE I
                                   DEFINITIONS

                                   ARTICLE II
                                 ADMINISTRATION

2.1    POWERS AND RESPONSIBILITIES OF THE EMPLOYER.........................   11
2.2    DESIGNATION OF ADMINISTRATIVE AUTHORITY.............................   11
2.3    ALLOCATION AND DELEGATION OF RESPONSIBILITIES.......................   12
2.4    POWERS AND DUTIES OF THE ADMINISTRATOR..............................   12
2.5    RECORDS AND REPORTS.................................................   13
2.6    APPOINTMENT OF ADVISERS.............................................   13
2.7    INFORMATION FROM EMPLOYER...........................................   14
2.8    PAYMENT OF EXPENSES.................................................   14
2.9    MAJORITY ACTIONS....................................................   14
2.10   CLAIMS PROCEDURE....................................................   14
2.11   CLAIMS REVIEW PROCEDURE.............................................   14

                                   ARTICLE III
                          ELIGIBILITY AND PARTICIPATION

3.1    CONDITIONS OF ELIGIBILITY...........................................   16
3.2    EFFECTIVE DATE OF PARTICIPATION.....................................   16
3.3    DETERMINATION OF ELIGIBILITY........................................   17
3.4    TERMINATION OF ELIGIBILITY..........................................   17
3.5    OMISSION OF ELIGIBLE EMPLOYEE.......................................   17
3.6    INCLUSION OF INELIGIBLE EMPLOYEE....................................   17
3.7    REHIRED EMPLOYEES...................................................   17
3.8    ELECTION NOT TO PARTICIPATE.........................................   18

                                   ARTICLE IV
                           CONTRIBUTION AND ALLOCATION

4.1    FORMULA FOR DETERMINING EMPLOYER CONTRIBUTION.......................   19
4.2    PARTICIPANT'S SALARY REDUCTION ELECTION.............................   19
4.3    TIME OF PAYMENT OF EMPLOYER CONTRIBUTION............................   23
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4.4    ESTABLISHMENT OF ACCOUNTS, ALLOCATION OF CONTRIBUTION AND EARNINGS..   23
4.5    ACTUAL DEFERRAL PERCENTAGE TESTS....................................   26
4.6    ADJUSTMENT TO ACTUAL DEFERRAL PERCENTAGE TESTS......................   28
4.7    ACTUAL CONTRIBUTION PERCENTAGE TESTS................................   31
4.8    ADJUSTMENT TO ACTUAL CONTRIBUTION PERCENTAGE TESTS..................   33
4.9    MAXIMUM ANNUAL ADDITIONS............................................   35
4.10   ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS...........................   37
4.11   ROLLOVERS AND PLAN-TO-PLAN TRANSFERS FROM QUALIFIED PLANS...........   39
4.12   QUALIFIED MILITARY SERVICE..........................................   41

                                    ARTICLE V
                   INVESTMENT OF CONTRIBUTIONS AND VALUATIONS

5.1    THE TRUST...........................................................   42
5.2    DIRECTED INVESTMENT ACCOUNT.........................................   42
5.3    VALUATION OF THE TRUST FUND.........................................   44
5.4    METHOD OF VALUATION.................................................   45

                                   ARTICLE VI
                   DETERMINATION AND DISTRIBUTION OF BENEFITS

6.1    DETERMINATION OF BENEFITS UPON RETIREMENT...........................   46
6.2    DETERMINATION OF BENEFITS UPON DEATH................................   46
6.3    DETERMINATION OF BENEFITS IN EVENT OF DISABILITY....................   48
6.4    DETERMINATION OF BENEFITS UPON TERMINATION..........................   48
6.5    FORM OF DISTRIBUTION................................................   49
6.6    MINIMUM DISTRIBUTION REQUIREMENTS...................................   50
6.7    DISTRIBUTION OF BENEFITS UPON DEATH.................................   55
6.8    TIME OF SEGREGATION OR DISTRIBUTION.................................   55
6.9    DISTRIBUTION FOR MINOR OR INCOMPETENT BENEFICIARY...................   55
6.10   LOCATION OF PARTICIPANT OR BENEFICIARY UNKNOWN......................   56
6.11   PRE-RETIREMENT DISTRIBUTION.........................................   56
6.12   ADVANCE DISTRIBUTION FOR HARDSHIP...................................   57
6.13   QUALIFIED DOMESTIC RELATIONS ORDER DISTRIBUTION.....................   58
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6.14   DIRECT ROLLOVER.....................................................   58

                                   ARTICLE VII
                    AMENDMENT, TERMINATION, MERGERS AND LOANS

7.1    AMENDMENT...........................................................   60
7.2    TERMINATION.........................................................   61
7.3    MERGER, CONSOLIDATION OR TRANSFER OF ASSETS.........................   61
7.4    LOANS TO PARTICIPANTS...............................................   61

                                  ARTICLE VIII
                              TOP HEAVY PROVISIONS

8.1    TOP HEAVY PLAN REQUIREMENTS.........................................   64
8.2    DETERMINATION OF TOP HEAVY STATUS...................................   64

                                   ARTICLE IX
                                  MISCELLANEOUS

9.1    PARTICIPANT'S RIGHTS................................................   68
9.2    ALIENATION..........................................................   68
9.3    CONSTRUCTION OF PLAN................................................   69
9.4    GENDER AND NUMBER...................................................   69
9.5    LEGAL ACTION........................................................   69
9.6    PROHIBITION AGAINST DIVERSION OF FUNDS..............................   69
9.7    EMPLOYER'S AND TRUSTEE'S PROTECTIVE CLAUSE..........................   70
9.8    INSURER'S PROTECTIVE CLAUSE.........................................   70
9.9    RECEIPT AND RELEASE FOR PAYMENTS....................................   70
9.10   ACTION BY THE EMPLOYER..............................................   70
9.11   NAMED FIDUCIARIES AND ALLOCATION OF RESPONSIBILITY..................   71
9.12   TRUST AGREEMENT.....................................................   71
9.13   TRUST AS SOURCE OF BENEFITS.........................................   71
9.14   HEADINGS............................................................   72
9.15   APPROVAL BY INTERNAL REVENUE SERVICE................................   72
9.16   UNIFORMITY..........................................................   72
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                                    ARTICLE X
                             PARTICIPATING EMPLOYERS

10.1   ADOPTION BY OTHER EMPLOYERS.........................................   73
10.2   REQUIREMENTS OF PARTICIPATING EMPLOYERS.............................   73
10.3   DESIGNATION OF AGENT................................................   73
10.4   EMPLOYEE TRANSFERS..................................................   73
10.5   PARTICIPATING EMPLOYER CONTRIBUTION AND FORFEITURES.................   73
10.6   AMENDMENT...........................................................   74
10.7   DISCONTINUANCE OF PARTICIPATION.....................................   74
10.8   ADMINISTRATOR'S AUTHORITY...........................................   74
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                    BLUELINX CORPORATION HOURLY SAVINGS PLAN

          THIS PLAN, is hereby adopted this 7th day of May 2004, by BlueLinx
Corporation (herein referred to as the "Company").

                                   WITNESSETH:

          WHEREAS, the Employer desires to recognize the contribution made to
its successful operation by its employees and to reward such contribution by
means of a 401(k) Profit Sharing Plan for those employees who shall qualify as
Participants hereunder;

          WHEREAS, the Plan is intended to reflect certain provisions of the
Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA") and is
intended as good faith compliance with the requirements of EGTRRA and is to be
construed in accordance with EGTRRA and guidance issued thereunder. Any
amendment intended to reflect EGTRRA shall supersede the provisions of the Plan
to the extent such provisions are inconsistent with the provisions of the
Amendment;

          NOW, THEREFORE, effective May 7, 2004, (hereinafter called the
"Effective Date"), the Employer hereby establishes a 401(k) Profit Sharing Plan
(the "Plan") for the exclusive benefit of the Participants and their
Beneficiaries, on the following terms:

                                    ARTICLE I
                                   DEFINITIONS

     1.1 "Account" means the account established and maintained by the
Administrator on behalf of a Participant pursuant to Section 4.4, including, as
applicable, the Participant's Elective Account, Non-Elective Account and
Transfer/Rollover Account.

     1.2 "Act" means the Employee Retirement Income Security Act of 1974, as it
may be amended from time to time.

     1.3 "Administrator" means the person or persons designated by the Employer
pursuant to Section 2.2 to administer the Plan on behalf of the Employer.

     1.4 "Affiliated Employer" means any corporation which is a member of a
controlled group of corporations (as defined in Code Section 414(b)) which
includes the Employer; any trade or business (whether or not incorporated) which
is under common control (as defined in Code Section 414(c)) with the Employer;
any organization (whether or not incorporated) which is a member of an
affiliated service group (as defined in Code Section 414(m)) which includes the
Employer; and any other entity required to be aggregated with the Employer
pursuant to Regulations under Code Section 414(o); except that for purposes of
applying the provisions of Section 4.9 and Article VIII of the Plan with respect
to the limitations on contributions, Code Section 415(h) shall apply.

     1.5 "Anniversary Date" means the last day of the Plan Year.

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     1.6 "Beneficiary" means the person (or entity) to whom the share of a
deceased Participant's total account is payable, subject to the restrictions of
Sections 6.2 and 6.7.

     1.7 "Catch-up Contributions" means those contributions made on behalf of a
Participant by the Employer pursuant to Section 4.2 in accordance with the
Participant's salary deferral election.

     1.8 "Code" means the Internal Revenue Code of 1986, as amended or replaced
from time to time.

     1.9 "Compensation" with respect to any Participant means such Participant's
wages as defined in Code Section 3401(a) and all other payments of compensation
by the Employer (in the course of the Employer's trade or business) for a Plan
Year for which the Employer is required to furnish the Participant a written
statement under Code Sections 6041(d), 6051(a)(3) and 6052. Compensation shall
be determined without regard to any rules under Code Section 3401(a) that limit
the remuneration included in wages based on the nature or location of the
employment or the services performed (such as the exception for agricultural
labor in Code Section 3401(a)(2)).

          For purposes of this Section, the determination of Compensation shall
be made by:

               (a) excluding (even if includible in gross income) any sum paid
          to or on behalf of an Eligible Employee as a reimbursement of expenses
          or any other payments made to him by reason of, or in connection with,
          the transfer of the Eligible Employee to a different work location,
          other expense reimbursements, or any other payments made to him which
          are entitled to special federal tax treatment; any compensation that
          results from any option granted to him to purchase common stock of an
          Employer; any compensation paid to an Eligible Employee pursuant to
          any incentive compensation, bonus plan or program, or gain-sharing
          program except to the extent the terms of the plan or program
          expressly state that such compensation shall be taken into account
          under this Plan and as provided in Section 4.2(a).

               (b) including amounts which are contributed by the Employer
          pursuant to a salary reduction agreement and which are not includible
          in the gross income of the Participant under Code Sections 125,
          132(f)(4), 402(e)(3), 402(h)(1)(B), 403(b) or 457(b), and Employee
          contributions described in Code Section 414(h)(2) that are treated as
          Employer contributions.

          For a Participant's initial year of participation in the component of
the Plan for which Compensation is being used, Compensation shall be recognized
for the entire Plan Year.

          Compensation in excess of $205,000 (or such other amount as provided
in the Code) shall be disregarded for all purposes other than for purposes of
salary deferral elections pursuant to Section 4.2. Such amount shall be adjusted
for increases in the cost of living in accordance with Code Section
401(a)(17)(B) and the Regulations thereunder, except that the dollar increase in
effect on January 1 of any calendar year shall be effective for the Plan Year
beginning with or within such calendar year. For any short Plan Year (i.e.,
shorter than 12

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months) the Compensation limit shall be an amount equal to the Compensation
limit for the calendar year in which the Plan Year begins multiplied by the
ratio obtained by dividing the number of full months in the short Plan Year by
twelve (12).

          If any class of Employees is excluded from the Plan, then Compensation
for any Employee who becomes eligible or ceases to be eligible to participate
during a Plan Year shall only include Compensation while the Employee is an
Eligible Employee.

          For purposes of this Section, if the Plan is a plan described in Code
Section 413(c) or 414(f) (a plan maintained by more than one Employer), the
limitation applies separately with respect to the Compensation of any
Participant from each Employer maintaining the Plan.

     1.10 "Contract" or "Policy" means any life insurance policy, retirement
income policy or annuity contract (group or individual) issued pursuant to the
terms of the Plan. In the event of any conflict between the terms of this Plan
and the terms of any contract purchased hereunder, the Plan provisions shall
control.

     1.11 "Deferred Compensation" with respect to any Participant means the
amount of the Participant's total Compensation which has been contributed to the
Plan in accordance with the Participant's deferral election pursuant to Section
4.2 excluding any such amounts distributed as excess "annual additions" pursuant
to Section 4.10(a).

     1.12 "Designated Investment Alternative" means a specific investment
identified by name by the Employer (or such other Fiduciary who has been given
the authority to select investment options) as an available investment under the
Plan to which Plan assets may be invested by the Trustee pursuant to the
investment direction of a Participant.

     1.13 "Directed Account" means that portion of a Participant's interest in
the Plan with respect to which the Participant has directed the investment in
accordance with Section 5.2 and the Participant Direction Procedures.

     1.14 "Directed Investment Option" means one or both of the following:

               (a) a Designated Investment Alternative.

               (b) any other investment permitted by the Plan and the
          Participant Direction Procedures to which Plan assets may be invested
          by the Trustee pursuant to the investment direction of a Participant.

     1.15 "Early Retirement Date." This Plan does not provide for a retirement
date prior to Normal Retirement Date.

     1.16 "Elective Account" means the account established and maintained by the
Administrator for each Participant with respect to the Participant's total
interest in the Plan and Trust resulting from the Employer Elective
Contributions and any Employer Qualified Non-Elective Contributions. A separate
accounting shall be maintained with respect to that portion of the Participant's
Elective Account attributable to Employer Elective Contributions and Employer

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Qualified Non-Elective Contributions. A Participant shall be fully vested in his
Elective Account at all times.

     1.17 "Elective Contribution" means the Employer contributions of Deferred
Compensation excluding any amounts distributed as excess "annual addition"
pursuant to Section 4.10(a) to the Plan. In addition, any Employer Qualified
Non-Elective Contribution made pursuant to Section 4.6(b) which is used to
satisfy the Actual Deferral Percentage tests shall be considered an Elective
Contribution for purposes of the Plan. Any contributions deemed to be Elective
Contributions (whether or not used to satisfy the Actual Deferral Percentage
tests or the Actual Contribution Percentage tests) shall be subject to the
requirements of Sections 4.2(b) and 4.2(c) and shall further be required to
satisfy the nondiscrimination requirements of Regulation 1.401(k)-1(b)(5) and
Regulation 1.401(m)-1(b)(5), the provisions of which are specifically
incorporated herein by reference.

     1.18 "Eligible Employee" means any Employee who is compensated on an hourly
basis and who is described as eligible to participate in this Plan in an
Exhibit, and, if such description is based on coverage under a collective
bargaining agreement, who is eligible to participate in this Plan under the
terms of such collective bargaining agreement.

          Employees who are Leased Employees within the meaning of Code Sections
414(n)(2) and 414(o)(2) shall not be eligible to participate in this Plan.

          Employees of Affiliated Employers shall not be eligible to participate
in this Plan unless such Affiliated Employers have specifically adopted this
Plan in writing.

          Employees classified by the Employer as independent contractors who
are subsequently determined by the Internal Revenue Service to be Employees
shall not be Eligible Employees.

     1.19 "Employee" means any person who is employed by the Employer or
Affiliated Employer, and excludes any person who is employed as an independent
contractor. Employee shall include Leased Employees within the meaning of Code
Sections 414(n)(2) and 414(o)(2) unless such Leased Employees are covered by a
plan described in Code Section 414(n)(5) and such Leased Employees do not
constitute more than 20% of the recipient's non-highly compensated work force.
However, the term Employee will not include any individual who is not reported
on the payroll of the Employer or an Affiliated Employer as a common law
employee. If such person is later determined by the Company or by a court or
governmental agency to be an Employee or to have been an Employee, such person
will only be eligible to participate in the Plan prospectively and may
participate in the Plan as of the next entry date in accordance with Section 3.2
following such determination and after the satisfaction of all other eligibility
requirements.

     1.20 "Employer" means the Company and any successor which shall maintain
this Plan; and any predecessor which has maintained this Plan. The Employer is a
corporation, with principal offices in the State of Georgia. In addition, where
appropriate, the term Employer shall include any Participating Employer (as
defined in Section 10.1) which shall adopt this Plan.

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     1.21 "Excess Aggregate Contributions" means, with respect to any Plan Year,
the excess of the aggregate amount of the Employer matching contributions made
pursuant to Section 4.1(b) and any qualified non-elective contributions or
elective deferrals taken into account pursuant to Section 4.7(c) on behalf of
Highly Compensated Participants for such Plan Year, over the maximum amount of
such contributions permitted under the limitations of Section 4.7(a) (determined
by hypothetically reducing contributions made on behalf of Highly Compensated
Participants in order of the actual contribution ratios beginning with the
highest of such ratios). The determination of Excess Aggregate Contributions
shall be made after first taking into account corrections of any Excess Deferred
Compensation pursuant to Section 4.2 and taking into account any adjustments of
any Excess Contributions pursuant to Section 4.6.

     1.22 "Excess Contributions" means, with respect to a Plan Year, the excess
of Elective Contributions used to satisfy the "Actual Deferral Percentage" tests
made on behalf of Highly Compensated Participants for the Plan Year over the
maximum amount of such contributions permitted under Section 4.5(a) (determined
by hypothetically reducing contributions made on behalf of Highly Compensated
Participants in order of the actual deferral ratios beginning with the highest
of such ratios). Excess Contributions shall be treated as an "annual addition"
pursuant to Section 4.9(b).

     1.23 "Excess Deferred Compensation" means, with respect to any taxable year
of a Participant, the excess of the aggregate amount of such Participant's
Deferred Compensation and the elective deferrals pursuant to Section 4.2(f)
actually made on behalf of such Participant for such taxable year, over the
dollar limitation provided for in Code Section 402(g), which is incorporated
herein by reference. Excess Deferred Compensation shall be treated as an "annual
addition" pursuant to Section 4.9(b) when contributed to the Plan unless
distributed to the affected Participant not later than the first April 15th
following the close of the Participant's taxable year. Additionally, for
purposes of Sections 8.2 and 4.4(g), Excess Deferred Compensation shall continue
to be treated as Employer contributions even if distributed pursuant to Section
4.2(f). However, Excess Deferred Compensation of Non-Highly Compensated
Participants is not taken into account for purposes of Section 4.5(a) to the
extent such Excess Deferred Compensation occurs pursuant to Section 4.2(d).

     1.24 "Exhibit" means each exhibit to this Plan, which shall describe (by
work location or coverage under a collective bargaining agreement, or both) the
participating groups in this Plan and any special terms and conditions for such
group's participation in this Plan.

     1.25 "Fiduciary" means any person who (a) exercises any discretionary
authority or discretionary control respecting management of the Plan or
exercises any authority or control respecting management or disposition of its
assets, (b) renders investment advice for a fee or other compensation, direct or
indirect, with respect to any monies or other property of the Plan or has any
authority or responsibility to do so, or (c) has any discretionary authority or
discretionary responsibility in the administration of the Plan.

     1.26 "Fiscal Year" means the Employer's accounting year of 12 months
commencing on January 1 of each year and ending the following December 31.

     1.27 "Forfeiture." Under this Plan, Participant accounts are 100% Vested at
all times. Any amounts that may otherwise be forfeited under the Plan pursuant
to Section 3.6, 4.2(f), 4.6(a) or 6.10 shall constitute a forfeiture and be used
to reduce the contribution of the Employer.

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     1.28 "415 Compensation" with respect to any Participant means such
Participant's wages as defined in Code Section 3401(a) and all other payments of
compensation by the Employer (in the course of the Employer's trade or business)
for a Plan Year for which the Employer is required to furnish the Participant a
written statement under Code Sections 6041(d), 6051(a)(3) and 6052. "415
Compensation" shall be determined without regard to any rules under Code Section
3401(a) that limit the remuneration included in wages based on the nature or
location of the employment or the services performed (such as the exception for
agricultural labor in Code Section 3401(a)(2)).

          For purposes of this Section, the determination of "415 Compensation"
shall include any elective deferral (as defined in Code Section 402(g)(3)), and
any amount which is contributed or deferred by the Employer at the election of
the Participant and which is not includible in the gross income of the
Participant by reason of Code Sections 125, 132(f)(4) or 457.

     1.29 "414(s) Compensation" means any definition of compensation that
satisfies the nondiscrimination requirements of Code Section 414(s) and the
Regulations thereunder. The period for determining 414(s) Compensation must be
either the Plan Year or the calendar year ending with or within the Plan Year.
An Employer may further limit the period taken into account to that part of the
Plan Year or calendar year in which an Employee was a Participant in the
component of the Plan being tested. The period used to determine 414(s)
Compensation must be applied uniformly to all Participants for the Plan Year.

     1.30 "Highly Compensated Employee" means an Employee described in Code
Section 414(q) and the Regulations thereunder, and generally means any Employee
who:

               (a) was a "five percent owner" as defined in Code Section
          416(i)(1) at any time during the "determination year" or the
          "look-back year"; or

               (b) for the "look-back year" had 415 Compensation from the
          Employer in excess of $80,000. The $80,000 amount is adjusted at the
          same time and in the same manner as under Code Section 415(d), except
          that the base period is the calendar quarter ending September 30,
          1996.

          The "determination year" means the Plan Year for which testing is
being performed, and the "look-back year" means the immediately preceding twelve
(12) month period.

               (c) The determination of who is a highly compensated former
          Employee is based on the rules applicable to determining Highly
          Compensated Employee status as in effect for the "determination year,"
          in accordance with Regulation 1.414(q)-1T, A-4 and IRS Notice 97-45
          (or any superseding guidance).

          In determining who is a Highly Compensated Employee, Employees who are
non-resident aliens and who received no earned income (within the meaning of
Code Section 911(d)(2)) from the Employer constituting United States source
income within the

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meaning of Code Section 861(a)(3) shall not be treated as Employees.
Additionally, all Affiliated Employers shall be taken into account as a single
employer and Leased Employees within the meaning of Code Sections 414(n)(2) and
414(o)(2) shall be considered Employees unless such Leased Employees are covered
by a plan described in Code Section 414(n)(5) and are not covered in any
qualified plan maintained by the Employer. The exclusion of Leased Employees for
this purpose shall be applied on a uniform and consistent basis for all of the
Employer's retirement plans. Highly Compensated Former Employees shall be
treated as Highly Compensated Employees without regard to whether they performed
services during the "determination year."

     1.31 "Highly Compensated Participant" means any Highly Compensated Employee
who is eligible to participate in the component of the Plan being tested.

     1.32 "Hour of Service" means each hour for which an Employee is paid or
entitled to payment for the performance of duties for the Employer.

     1.33 "Income" means the income or losses allocable to Excess Deferred
Compensation, Excess Contributions or Excess Aggregate Contributions which
amount shall be allocated in the same manner as income or losses are allocated
pursuant to Section 4.4(f).

     1.34 "Investment Manager" means an entity that (a) has the power to manage,
acquire, or dispose of Plan assets and (b) acknowledges fiduciary responsibility
to the Plan in writing. Such entity must be a person, firm, or corporation
registered as an investment adviser under the Investment Advisers Act of 1940, a
bank, or an insurance company.

     1.35 "Late Retirement Date" means a Participant's actual Retirement Date
after having reached Normal Retirement Date.

     1.36 "Leased Employee" means any person (other than an Employee of the
recipient Employer) who pursuant to an agreement between the recipient Employer
and any other person or entity ("leasing organization") has performed services
for the recipient (or for the recipient and related persons determined in
accordance with Code Section 414(n)(6)) on a substantially full time basis for a
period of at least one year, and such services are performed under primary
direction or control by the recipient Employer. Contributions or benefits
provided a Leased Employee by the leasing organization which are attributable to
services performed for the recipient Employer shall be treated as provided by
the recipient Employer. Furthermore, Compensation for a Leased Employee shall
only include Compensation from the leasing organization that is attributable to
services performed for the recipient Employer. A Leased Employee shall not be
considered an Employee of the recipient Employer:

               (a) if such employee is covered by a money purchase pension plan
          providing:

               (1) a nonintegrated employer contribution rate of at least 10% of
               compensation, as defined in Code Section 415(c)(3);

               (2) immediate participation;

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               (3) full and immediate vesting; and

               (b) if Leased Employees do not constitute more than 20% of the
          recipient Employer's nonhighly compensated work force.

     1.37 "Non-Elective Account" means the account established and maintained by
the Administrator for each Participant with respect to such Participant's total
interest in the Plan and Trust resulting from the Employer Non-Elective
Contributions. A Participant shall be fully vested in his Non-elective Account
at all times.

     1.38 "Non-Elective Contribution" means the Employer contributions to the
Plan excluding, however, contributions made pursuant to the Participant's
deferral election provided for in Section 4.2 and any Qualified Non-Elective
Contribution used in the "Actual Deferral Percentage" tests.

     1.39 "Non-Highly Compensated Participant" means any Participant who is not
a Highly Compensated Employee.

     1.40 "Non-Key Employee" means any Employee or former Employee who is not,
and has never been a "Key Employee," as defined in Section 8.2(g) of the Plan.

     1.41 "Normal Retirement Age" means the Participant's 65th birthday. A
Participant shall be fully Vested in the Participant's Account upon attaining
Normal Retirement Age.

     1.42 "Normal Retirement Date" means the Participant's Normal Retirement
Age.

     1.43 "1-Year Break in Service" means a Period of Severance of at least 12
consecutive months.

     1.44 "Participant" means any Eligible Employee who participates in the Plan
or any Participant who has terminated employment and who has not received a
distribution of his Account balance.

     1.45 "Period of Service" means the aggregate of all periods commencing with
the Employee's first day of employment or reemployment with the Employer or
Affiliated Employer and ending on the date a 1-Year Break in Service begins. The
first day of employment or reemployment is the first day the Employee performs
an Hour of Service. An Employee will also receive partial credit for any Period
of Severance of less than twelve (12) consecutive months. Fractional periods of
a year will be expressed in terms of days.

          Periods of Service with Georgia - Pacific Corporation during the time
a qualified plan was maintained shall be recognized.

     1.46 "Period of Severance" means a continuous period of time during which
the Employee is not employed by the Employer. Such period begins on the date the
Employee retires, quits or is discharged, or if earlier, the twelve (12) month
anniversary of the date on which the Employee was otherwise first absent from
service.

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          In the case of an individual who is absent from work for maternity or
paternity reasons, the twelve (12) consecutive month period beginning on the
first anniversary of the first day of such absence shall not constitute a 1-Year
Break in Service. For purposes of this paragraph, an absence from work for
maternity or paternity reasons means an absence (a) by reason of the pregnancy
of the individual, (b) by reason of the birth of a child of the individual, (c)
by reason of the placement of a child with the individual in connection with the
adoption of such child by such individual, or (d) for purposes of caring for
such child for a period beginning immediately following such birth or placement.

     1.47 "Plan" means this BlueLinx Corporation Hourly Savings Plan, including
all amendments thereto.

     1.48 "Plan Year" means the Plan's accounting year of twelve (12) months
commencing on January 1 of each year and ending the following December 31,
except for the first Plan Year which commenced May 7.

     1.49 "Qualified Non-Elective Contribution" means any Employer contributions
made pursuant to Section 4.6(b) and Section 4.8(f). Such contributions shall be
considered an Elective Contribution for the purposes of the Plan and used to
satisfy the Actual Deferral Percentage tests or the Actual Contribution
Percentage tests.

     1.50 "Regulations" means the Income Tax Regulations as promulgated by the
Secretary of the Treasury or a delegate of the Secretary of the Treasury, and as
amended from time to time.

     1.51 "Retired Participant" means a person who has been a Participant, but
who has become entitled to retirement benefits under the Plan.

     1.52 "Retirement Date" means the date as of which a Participant retires for
reasons other than Total and Permanent Disability, whether such retirement
occurs on a Participant's Normal Retirement Date or Late Retirement Date (see
Section 6.1).

     1.53 "Terminated Participant" means a person who has been a Participant,
but whose employment has been terminated other than by death, Total and
Permanent Disability or retirement.

     1.54 "Top Heavy Plan" means a plan described in Section 8.2(a).

     1.55 "Top Heavy Plan Year" means a Plan Year during which the Plan is a Top
Heavy Plan.

     1.56 "Total and Permanent Disability" means a physical or mental condition
of a Participant resulting from bodily injury, disease, or mental disorder which
renders such Participant incapable of continuing any gainful occupation and
which condition constitutes total disability under the federal Social Security
Acts.

     1.57 "Transfer/Rollover Account" means the account established and
maintained by the Administrator for each Participant with respect to the
Participant's total interest in the Plan

                                        9
<PAGE>
resulting from amounts transferred to this Plan from a direct plan-to-plan
transfer and/or with respect to such Participant's interest in the Plan
resulting from amounts transferred from another qualified plan or "conduit"
Individual Retirement Account in accordance with Section 4.11. A Participant
shall be fully vested in his Transfer/Rollover Account at all times.

          A separate accounting shall be maintained with respect to that portion
of the Participant's Transfer/Rollover Account attributable to transfers (within
the meaning of Code Section 414(l)) and "rollovers."

     1.56 1.58 "Trust" means the trust established by the Company as part of the
Plan.

     1.59 "Trust Agreement" means the agreement entered into between the Company
and Trustee to carry out the purpose of the Plan, as the same may be amended
from time to time.

     1.60 "Trustee" means the person or entity named as trustee herein or in any
separate trust forming a part of this Plan, and any successors.

     1.61 "Trust Fund" means the assets of the Plan and Trust as the same shall
exist from time to time.

     1.62 "Valuation Date" means the Anniversary Date and may include any other
date or dates deemed necessary or appropriate by the Administrator for the
valuation of the Participants' accounts during the Plan Year, which may include
any day that the Trustee, any transfer agent appointed by the Trustee or the
Employer or any stock exchange used by such agent, are open for business.

     1.63 "Vested" means the nonforfeitable portion of any account maintained on
behalf of a Participant.

                                       10
<PAGE>
                                   ARTICLE II
                                 ADMINISTRATION

2.1  POWERS AND RESPONSIBILITIES OF THE EMPLOYER

               (a) In addition to the general powers and responsibilities
          otherwise provided for in this Plan, the Employer shall be empowered
          to appoint and remove the Trustee and the Administrator from time to
          time as it deems necessary for the proper administration of the Plan
          to ensure that the Plan is being operated for the exclusive benefit of
          the Participants and their Beneficiaries in accordance with the terms
          of the Plan, the Code, and the Act. The Employer may appoint counsel,
          specialists, advisers, agents (including any nonfiduciary agent) and
          other persons as the Employer deems necessary or desirable in
          connection with the exercise of its fiduciary duties under this Plan.
          The Employer may compensate such agents or advisers from the assets of
          the Plan as fiduciary expenses (but not including any business
          (settlor) expenses of the Employer), to the extent not paid by the
          Employer.

               (b) The Employer shall establish a "funding policy and method,"
          i.e., it shall determine whether the Plan has a short run need for
          liquidity (e.g., to pay benefits) or whether liquidity is a long run
          goal and investment growth (and stability of same) is a more current
          need, or shall appoint a qualified person to do so. The Employer or
          its delegate shall communicate such needs and goals to the Trustee,
          who shall coordinate such Plan needs with its investment policy. The
          communication of such a "funding policy and method" shall not,
          however, constitute a directive to the Trustee as to the investment of
          the Trust Funds. Such "funding policy and method" shall be consistent
          with the objectives of this Plan and with the requirements of Title I
          of the Act.

               (c) The Employer shall periodically review the performance of any
          Fiduciary or other person to whom duties have been delegated or
          allocated by it under the provisions of this Plan or pursuant to
          procedures established hereunder. This requirement may be satisfied by
          formal periodic review by the Employer or by a qualified person
          specifically designated by the Employer, through day-to-day conduct
          and evaluation, or through other appropriate ways.

2.2  DESIGNATION OF ADMINISTRATIVE AUTHORITY

          The Employer shall appoint one or more Administrators. Any person,
including, but not limited to, the Employees of the Employer, shall be eligible
to serve as an Administrator. Any person so appointed shall signify acceptance
by filing written acceptance with the Employer. An Administrator may resign by
delivering a written resignation to the Employer or be removed by the Employer
by delivery of written notice of removal, to take effect at a date specified
therein, or upon delivery to the Administrator if no date is specified.

          The Employer, upon the resignation or removal of an Administrator,
shall promptly designate a successor to this position. If the Employer does not
appoint an Administrator, the Employer will function as the Administrator.

                                       11
<PAGE>
2.3  ALLOCATION AND DELEGATION OF RESPONSIBILITIES

          If more than one person is appointed as Administrator, the
responsibilities of each Administrator may be specified by the Employer and
accepted in writing by each Administrator. In the event that no such delegation
is made by the Employer, the Administrators may allocate the responsibilities
among themselves, in which event the Administrators shall notify the Employer
and the Trustee in writing of such action and specify the responsibilities of
each Administrator. The Trustee thereafter shall accept and rely upon any
documents executed by the appropriate Administrator until such time as the
Employer or the Administrators file with the Trustee a written revocation of
such designation.

2.4  POWERS AND DUTIES OF THE ADMINISTRATOR

          The primary responsibility of the Administrator is to administer the
Plan for the exclusive benefit of the Participants and their Beneficiaries,
subject to the specific terms of the Plan. The Administrator shall administer
the Plan in accordance with its terms and shall have the power and discretion to
construe the terms of the Plan and to determine all questions arising in
connection with the administration, interpretation, and application of the Plan.
Any such determination by the Administrator shall be conclusive and binding upon
all persons. The Administrator may establish procedures, correct any defect,
supply any information, or reconcile any inconsistency in such manner and to
such extent as shall be deemed necessary or advisable to carry out the purpose
of the Plan; provided, however, that any procedure, discretionary act,
interpretation or construction shall be done in a nondiscriminatory manner based
upon uniform principles consistently applied and shall be consistent with the
intent that the Plan shall continue to be deemed a qualified plan under the
terms of Code Section 401(a), and shall comply with the terms of the Act and all
regulations issued pursuant thereto. The Administrator shall have all powers
necessary or appropriate to accomplish the Administrator's duties under the
Plan.

          The Administrator shall be charged with the duties of the general
administration of the Plan as set forth under the terms of the Plan, including,
but not limited to, the following:

               (a) the discretion to determine all questions relating to the
          eligibility of Employees to participate or remain a Participant
          hereunder and to receive benefits under the Plan;

               (b) to compute, certify, and direct the Trustee with respect to
          the amount and the kind of benefits to which any Participant shall be
          entitled hereunder;

               (c) to authorize and direct the Trustee with respect to all
          discretionary or otherwise directed disbursements from the Trust;

               (d) to maintain all necessary records for the administration of
          the Plan;

               (e) to interpret the provisions of the Plan and to make and
          publish such rules for regulation of the Plan as are consistent with
          the terms hereof;

                                       12
<PAGE>
               (f) to determine the size and type of any Contract to be
          purchased from any insurer, and to designate the insurer from which
          such Contract shall be purchased;

               (g) to compute and certify to the Employer and to the Trustee
          from time to time the sums of money necessary or desirable to be
          contributed to the Plan;

               (h) to consult with the Employer and the Trustee regarding the
          short and long-term liquidity needs of the Plan in order that the
          Trustee can exercise any investment discretion in a manner designed to
          accomplish specific objectives;

               (i) to prepare and implement a procedure to notify Eligible
          Employees that they may elect to have a portion of their Compensation
          deferred or paid to them in cash;

               (j) to act as the named Fiduciary responsible for communications
          with Participants as needed to maintain Plan compliance with Act
          Section 404(c), including, but not limited to, the receipt and
          transmitting of Participant's directions as to the investment of their
          account(s) under the Plan and the formulation of policies, rules, and
          procedures pursuant to which Participants may give investment
          instructions with respect to the investment of their accounts;

               (k) to determine the validity of, and take appropriate action
          with respect to, any "qualified domestic relations order" (as defined
          in Code Section 414(p)) received by it; and

               (l) to assist any Participant regarding the Participant's rights,
          benefits, or elections available under the Plan.

2.5  RECORDS AND REPORTS

          The Administrator shall keep a record of all actions taken and shall
keep all other books of account, records, policies, and other data that may be
necessary for proper administration of the Plan and shall be responsible for
supplying all information and reports to the Internal Revenue Service,
Department of Labor, Participants, Beneficiaries and others as required by law.

2.6  APPOINTMENT OF ADVISERS

          The Administrator, or the Trustee with the consent of the
Administrator, may appoint counsel, specialists, advisers, agents (including
nonfiduciary agents) and other persons as the Administrator or the Trustee deems
necessary or desirable in connection with the administration of this Plan,
including but not limited to agents and advisers to assist with the
administration and management of the Plan, and thereby to provide, among such
other duties as the Administrator may appoint, assistance with maintaining Plan
records and the providing of investment information to the Plan's investment
fiduciaries and to Plan Participants.

                                       13
<PAGE>
2.7  INFORMATION FROM EMPLOYER

          The Employer shall supply full and timely information to the
Administrator on all pertinent facts as the Administrator may require in order
to perform its function hereunder and the Administrator shall advise the Trustee
of such of the foregoing facts as may be pertinent to the Trustee's duties under
the Plan. The Administrator may rely upon such information as is supplied by the
Employer and shall have no duty or responsibility to verify such information.

2.8  PAYMENT OF EXPENSES

          All expenses of administration may be paid out of the Trust Fund
unless paid by the Employer. Such expenses shall include any expenses incident
to the functioning of the Administrator, or any person or persons retained or
appointed by any named Fiduciary incident to the exercise of their duties under
the Plan, including, but not limited to, fees of accountants, counsel,
Investment Managers, agents (including nonfiduciary agents) appointed for the
purpose of assisting the Administrator or the Trustee in carrying out the
instructions of Participants as to the directed investment of their accounts and
other specialists and their agents, the costs of any bonds required pursuant to
Act Section 412, and other costs of administering the Plan. Until paid, the
expenses shall constitute a liability of the Trust Fund.

2.9  MAJORITY ACTIONS

          Except where there has been an allocation and delegation of
administrative authority pursuant to Section 2.3, if there is more than one
Administrator, then they shall act by a majority of their number, but may
authorize one or more of them to sign all papers on their behalf.

2.10 CLAIMS PROCEDURE

          Claims for benefits under the Plan may be filed in writing with the
Administrator. Written notice of the disposition of a claim shall be furnished
to the claimant within ninety (90) days after the application is filed, or such
period as is required by applicable law or Department of Labor regulation. In
the event the claim is denied, the reasons for the denial shall be specifically
set forth in the notice in language calculated to be understood by the claimant,
pertinent provisions of the Plan shall be cited, and, where appropriate, an
explanation as to how the claimant can perfect the claim will be provided. In
addition, the claimant shall be furnished with an explanation of the Plan's
claims review procedure and the time limits applicable to such procedure,
including a statement of the claimant's right to bring a civil action under Act
Section 502(a) following an adverse benefit determination on review.

2.11 CLAIMS REVIEW PROCEDURE

          Any Employee, former Employee, or Beneficiary of either, who has been
denied a benefit by a decision of the Administrator pursuant to Section 2.10
shall be entitled to request the Administrator to give further consideration to
a claim by filing with the Administrator a written request for a hearing. Such
request, together with a written statement of the reasons why the claimant
believes the claim should be allowed, shall be filed with the Administrator no
later than sixty (60) days after receipt of the written notification provided
for in Section 2.10. The

                                       14
<PAGE>
Administrator shall then conduct a hearing within the next sixty (60) days, at
which the claimant may be represented by an attorney or any other representative
of such claimant's choosing and expense and at which the claimant shall have an
opportunity to submit written and oral evidence and arguments in support of the
claim. At the hearing (or prior thereto upon five (5) business days written
notice to the Administrator) the claimant or the claimant's representative shall
have an opportunity to review all documents in the possession of the
Administrator which are pertinent to the claim at issue and its disallowance.
Either the claimant or the Administrator may cause a court reporter to attend
the hearing and record the proceedings. In such event, a complete written
transcript of the proceedings shall be furnished to both parties by the court
reporter. The full expense of any such court reporter and such transcripts shall
be borne by the party causing the court reporter to attend the hearing. A final
decision as to the allowance of the claim shall be made by the Administrator
within sixty (60) days of receipt of the appeal (unless there has been an
extension of sixty (60) days due to special circumstances, provided the delay
and the special circumstances occasioning it are communicated to the claimant
within the sixty (60) day period). Such communication shall be written in a
manner calculated to be understood by the claimant and shall include specific
reasons for the decision and specific references to the pertinent Plan
provisions on which the decision is based.

                                       15
<PAGE>
                                   ARTICLE III
                          ELIGIBILITY AND PARTICIPATION

3.1  CONDITIONS OF ELIGIBILITY

          Any Eligible Employee, with respect to salary reduction elections
pursuant to Section 4.2, who has completed a three month Period of Service shall
be eligible to participate hereunder as of the date such Employee has satisfied
such requirements.

          However, with respect to Employer matching contributions pursuant to
Section 4.1(b), any Eligible Employee who has completed a one (1) year Period of
Service shall be eligible to participate hereunder as of the date such Employee
has satisfied such requirements.

3.2  EFFECTIVE DATE OF PARTICIPATION

          An Eligible Employee, with respect to salary reduction elections
pursuant to Section 4.2, shall become a Participant effective as of the first
day of the month coinciding with or next following the date on which such
Employee met the eligibility requirements of Section 3.1, provided said Employee
was still employed as of such date (or if not employed on such date, as of the
date of rehire if a 1-Year Break in Service has not occurred or, if later, the
date that the Employee would have otherwise entered the Plan had the Employee
not terminated employment).

          However, with respect to Employer matching contributions pursuant to
Section 4.1(b), an Eligible Employee shall become a Participant effective as of
the first day of the month coinciding with or next following the date on which
such Employee met the eligibility requirements of Section 3.1, provided said
Employee was still employed as of such date (or if not employed on such date, as
of the date of rehire if a 1-Year Break in Service has not occurred or, if
later, the date that the Employee would have otherwise entered the Plan had the
Employee not terminated employment).

          If an Eligible Employee satisfies the Plan's eligibility requirement
conditions by reason of recognition of service with a predecessor employer, such
Employee will become a Participant as of the day the Plan credits service with a
predecessor employer or, if later, the date the Employee would have otherwise
entered the Plan had the service with the predecessor employer been service with
the Employer.

          If an Employee, who has satisfied the Plan's eligibility requirements
and would otherwise have become a Participant, shall go from a classification of
a noneligible Employee to an Eligible Employee, such Employee shall become a
Participant on the date such Employee becomes an Eligible Employee or, if later,
the date that the Employee would have otherwise entered the Plan had the
Employee always been an Eligible Employee.

          If an Employee, who has satisfied the Plan's eligibility requirements
and would otherwise become a Participant, shall go from a classification of an
Eligible Employee to a noneligible class of Employees, such Employee shall
become a Participant in the Plan on the date such Employee again becomes an
Eligible Employee, or, if later, the date that the Employee would have otherwise
entered the Plan had the Employee always been an Eligible Employee.

                                       16
<PAGE>
3.3  DETERMINATION OF ELIGIBILITY

          The Administrator shall determine the eligibility of each Employee for
participation in the Plan based upon information furnished by the Employer. Such
determination shall be conclusive and binding upon all persons, as long as the
same is made pursuant to the Plan and the Act. Such determination shall be
subject to review pursuant to Section 2.11.

3.4  TERMINATION OF ELIGIBILITY

          In the event a Participant shall go from a classification of an
Eligible Employee to an ineligible Employee, such Participant shall continue to
vest in the Plan for each Period of Service completed while a noneligible
Employee, until such time as the Participant's Account is forfeited or
distributed pursuant to the terms of the Plan; provided, however, that no
further contributions to the Plan shall be made by or on behalf of the
Participant. Additionally, the Participant's interest in the Plan shall continue
to share in the earnings of the Trust Fund.

3.5  OMISSION OF ELIGIBLE EMPLOYEE

          If, in any Plan Year, any Employee who should be included as a
Participant in the Plan is erroneously omitted and discovery of such omission is
not made until after a contribution by the Employer for the year has been made
and allocated, then the Employer shall make a subsequent contribution, if
necessary after the application of Section 4.4(c), so that the omitted Employee
receives a total amount which the Employee would have received (including both
Employer contributions and earnings thereon) had the Employee not been omitted.
Such contribution shall be made regardless of whether it is deductible in whole
or in part in any taxable year under applicable provisions of the Code.

3.6  INCLUSION OF INELIGIBLE EMPLOYEE

          If, in any Plan Year, any person who should not have been included as
a Participant in the Plan is erroneously included and discovery of such
inclusion is not made until after a contribution for the year has been made and
allocated, the Employer shall be entitled to recover the contribution made with
respect to the ineligible person provided the error is discovered within twelve
(12) months of the date on which it was made. Otherwise, the amount contributed
with respect to the ineligible person shall constitute a Forfeiture for the Plan
Year in which the discovery is made. Notwithstanding the foregoing, any Deferred
Compensation made by an ineligible person shall be distributed to the person
(along with any earnings attributable to such Deferred Compensation).

3.7  REHIRED EMPLOYEES

          If any Participant becomes a former Employee due to severance from
employment with the Employer and is subsequently reemployed by the Employer,
such Participant shall resume participation in the Plan as of the reemployment
date.

                                       17
<PAGE>
3.8  ELECTION NOT TO PARTICIPATE

          An Employee may, subject to the approval of the Employer, elect
voluntarily not to participate in the Plan. The election not to participate must
be irrevocable and communicated to the Employer, in writing, within a reasonable
period of time before the date the Employee is first eligible to become a
Participant.

                                       18
<PAGE>
                                   ARTICLE IV
                           CONTRIBUTION AND ALLOCATION

4.1  FORMULA FOR DETERMINING EMPLOYER CONTRIBUTION

          For each Plan Year, the Employer shall contribute to the Plan:

               (a) The amount of the total salary reduction elections of all
          Participants made pursuant to Sections 4.2(a) and (b), which amount
          shall be deemed an Employer Elective Contribution.

               (b) On behalf of each Participant who is eligible to share in
          matching contributions for the Plan Year, a matching contribution in
          an amount determined pursuant to the applicable Exhibit to this Plan
          will be made to such Participant's Account. This amount shall be
          deemed an Employer Non-Elective Contribution.

               (c) Subject to the rules set forth in this Article and the
          Exhibits to the Plan, the Employer shall make an Employer Special
          Contribution on behalf of each Eligible Employee who is entitled to
          such contribution in accordance with the terms of the applicable
          Exhibit. The amount of such contribution, if any, for each Eligible
          Employee shall be set forth in the applicable Exhibit.

               (d) Additionally, to the extent necessary, the Employer shall
          contribute to the Plan the amount necessary to provide the top heavy
          minimum contribution. All contributions by the Employer shall be made
          in cash or in such property as is acceptable to the Trustee.

4.2  PARTICIPANT'S SALARY REDUCTION ELECTION

               (a) Each Participant may elect to defer from 1% to 75% (or other
          such percentage specified in the applicable Exhibit to this Plan) of
          Compensation which would have been received in the Plan Year, but for
          the deferral election. A deferral election (or modification of an
          earlier election) may not be made with respect to Compensation which
          is currently available on or before the date the Participant executed
          such election or, if later, the latest of the date the Employer adopts
          this cash or deferred arrangement, or the date such arrangement first
          became effective. Compensation shall be determined prior to any
          reductions made pursuant to Code Sections 125, 132(f)(4), 402(e)(3),
          402(h)(1)(B), 403(b) or 457(b), and Employee contributions described
          in Code Section 414(h)(2) that are treated as Employer contributions
          as provided in Section 1.9.

                    (1)  As determined pursuant to the applicable Exhibit to the
                         Plan, each Participant may elect to defer a certain
                         percentage of any cash bonus to be paid by the Employer
                         during the Plan Year.

                    (2)  As determined pursuant to the applicable Exhibit to the
                         Plan, each Participant may elect to defer a certain

                                       19
<PAGE>
                         percentage of any gain-sharing bonus paid by the
                         Employer during the Plan Year.

                    (3)  As determined pursuant to the applicable Exhibit or
                         corresponding collective bargaining agreement to the
                         Plan, each Participant may elect to defer a certain
                         percentage of any relinquished vacation or holiday pay
                         paid by the Employer during the Plan Year.

                    A deferral election may not be made with respect to cash
          bonuses which are currently available on or before the date the
          Participant executes such election.

                    The amount by which Compensation and/or cash bonuses,
          pursuant to Sections 4.2(a)(1), 4.2(a)(2), 4.2(a)(3) and 4.2(b), are
          reduced shall be that Participant's Deferred Compensation and be
          treated as an Employer Elective Contribution and allocated to that
          Participant's Elective Account.

               (b) All Employees who are eligible to make salary reductions
          under this Plan and who are projected to attain age 50 before the end
          of a calendar year shall be eligible to make Catch-Up Contributions as
          of the January 1st of that calendar year in accordance with, and
          subject to the limitations of, Code Section 414(v). Such Catch-Up
          Contributions shall not be taken into account for purposes of the
          provisions of the Plan implementing the required limitations of Code
          Sections 402(g) and 415. The Plan shall not be treated as failing to
          satisfy the provisions of the Plan implementing the requirements of
          Code Section 401(k)(3), 401(k)(11), 401(k)(12), 410(b), or 416, as
          applicable, by reason of the making of such Catch-Up Contributions.
          Notwithstanding anything in the Plan to the contrary, Catch-Up
          Contributions shall not be matched.

               (c) The balance in each Participant's Elective Account, including
          any Catch-up Contributions, shall be fully Vested at all times and,
          except as otherwise provided herein, shall not be subject to
          Forfeiture for any reason.

               (d) Notwithstanding anything in the Plan to the contrary, amounts
          held in the Participant's Elective Account may not be distributable
          (including any offset of loans) earlier than:

               (1) a Participant's separation from employment, Total and
               Permanent Disability, or death;

               (2) a Participant's attainment of age 59 1/2;

               (3) the termination of the Plan without the existence at the time
               of Plan termination of another defined contribution plan or the
               establishment of a successor defined contribution plan by the
               Employer or an Affiliated Employer within the period ending
               twelve months after distribution of all assets from the Plan
               maintained by the Employer. For this purpose, a

                                       20
<PAGE>
               defined contribution plan does not include an employee stock
               ownership plan (as defined in Code Section 4975(e)(7) or 409), a
               simplified employee pension plan (as defined in Code Section
               408(k)), or a simple individual retirement account plan (as
               defined in Code Section 408(p)); or

               (4) the proven financial hardship of a Participant, subject to
               the limitations of Section 6.12.

               (e) For each Plan Year, a Participant's Deferred Compensation
          made under this Plan and all other plans, contracts or arrangements of
          the Employer maintaining this Plan shall not exceed, during any
          taxable year of the Participant, the limitation imposed by Code
          Section 402(g), as in effect at the beginning of such taxable year. If
          such dollar limitation is exceeded, a Participant will be deemed to
          have notified the Administrator of such excess amount which shall be
          distributed in a manner consistent with Section 4.2(f). The dollar
          limitation shall be adjusted annually as provided in Code Section
          415(d) in accordance with Regulations.

               (f) In the event a Participant has received a hardship
          distribution from the Participant's Elective Account pursuant to
          Section 6.12(b) or pursuant to Regulation 1.401(k)-1(d)(2)(iv)(B) from
          any other plan maintained by the Employer, then such Participant shall
          not be permitted to elect to have Deferred Compensation contributed to
          the Plan for a period of six (6) months following the receipt of the
          distribution. Furthermore, the dollar limitation under Code Section
          402(g) shall be reduced, with respect to the Participant's taxable
          year following the taxable year in which the hardship distribution was
          made, by the amount of such Participant's Deferred Compensation, if
          any, pursuant to this Plan (and any other plan maintained by the
          Employer) for the taxable year of the hardship distribution.

               (g) If a Participant's Deferred Compensation under this Plan
          together with any elective deferrals (as defined in Regulation
          1.402(g)-1(b)) under another qualified cash or deferred arrangement
          (as described in Code Section 401(k)), a simplified employee pension
          (as described in Code Section 408(k)(6)), a simple individual
          retirement account plan (as described in Code Section 408(p)), a
          salary reduction arrangement (within the meaning of Code Section
          3121(a)(5)(D)), a deferred compensation plan under Code Section
          457(b), or a trust described in Code Section 501(c)(18) cumulatively
          exceed the limitation imposed by Code Section 402(g) (as adjusted
          annually in accordance with Code Section 415(d) pursuant to
          Regulations) for such Participant's taxable year, the Participant may,
          not later than March 1 following the close of the Participant's
          taxable year, notify the Administrator in writing of such excess and
          request that the Participant's Deferred Compensation under this Plan
          be reduced by an amount specified by the Participant. In such event,
          the Administrator may direct the Trustee to distribute such excess
          amount (and any Income allocable to such excess amount) to the
          Participant not later than the first April 15th following the close of
          the Participant's taxable year. Any distribution of less than the
          entire amount of Excess Deferred Compensation and Income shall be
          treated as a pro rata

                                       21
<PAGE>
          distribution of Excess Deferred Compensation and Income. The amount
          distributed shall not exceed the Participant's Deferred Compensation
          under the Plan for the taxable year (and any Income allocable to such
          excess amount). Any distribution on or before the last day of the
          Participant's taxable year must satisfy each of the following
          conditions:

               (1) the distribution must be made after the date on which the
               Plan received the Excess Deferred Compensation;

               (2) the Participant shall designate the distribution as Excess
               Deferred Compensation; and

               (3) the Plan must designate the distribution as a distribution of
               Excess Deferred Compensation.

                    Any distribution made pursuant to this Section 4.2(f) shall
          be made first from unmatched Deferred Compensation and, thereafter,
          from Deferred Compensation which is matched. Matching contributions
          which relate to such Deferred Compensation shall be forfeited.

               (h) Notwithstanding Section 4.2(f) above, a Participant's Excess
          Deferred Compensation shall be reduced, but not below zero, by any
          distribution of Excess Contributions pursuant to Section 4.6(a) for
          the Plan Year beginning with or within the taxable year of the
          Participant.

               (i) At Normal Retirement Date, or such other date when the
          Participant shall be entitled to receive benefits, the fair market
          value of the Participant's Elective Account shall be used to provide
          additional benefits to the Participant or the Participant's
          Beneficiary.

               (j) Employer Elective Contributions made pursuant to this Section
          may be segregated into a separate account for each Participant in a
          federally insured savings account, certificate of deposit in a bank or
          savings and loan association, money market certificate, or other
          short-term debt security acceptable to the Trustee until such time as
          the allocations pursuant to Section 4.4 have been made.

               (k) The Employer and the Administrator shall implement the salary
          reduction elections provided for herein in accordance with the
          following:

               (1) A Participant must make an initial salary deferral election
               within a reasonable time, not to exceed thirty (30) days, after
               entering the Plan pursuant to Section 3.2. If the Participant
               fails to make an initial salary deferral election within such
               time, then such Participant may thereafter make an election in
               accordance with the rules governing modifications. The
               Participant shall make such an election by entering into a
               written salary reduction agreement with the Employer and filing
               such agreement with the Administrator. Such election shall
               initially be effective beginning

                                       22
<PAGE>
               with the pay period following the acceptance of the salary
               reduction agreement by the Administrator, shall not have
               retroactive effect and shall remain in force until revoked.

               (2) A Participant may modify a prior election during the Plan
               Year and concurrently make a new election by filing a written
               notice with the Administrator within a reasonable time before the
               pay period for which such modification is to be effective.
               However, modifications to a salary deferral election shall only
               be permitted monthly, during election periods established by the
               Administrator prior to the first day of each month. Any
               modification shall not have retroactive effect and shall remain
               in force until revoked.

               (3) A Participant may elect to prospectively revoke the
               Participant's salary reduction agreement in its entirety at any
               time during the Plan Year by providing the Administrator with
               thirty (30) days written notice of such revocation (or upon such
               shorter notice period as may be acceptable to the Administrator).
               Such revocation shall become effective as of the beginning of the
               first pay period coincident with or next following the expiration
               of the notice period. Furthermore, the termination of the
               Participant's employment, or the cessation of participation for
               any reason, shall be deemed to revoke any salary reduction
               agreement then in effect, effective immediately following the
               close of the pay period within which such termination or
               cessation occurs.

4.3  TIME OF PAYMENT OF EMPLOYER CONTRIBUTION

          The Employer may make its contribution to the Plan for a particular
Plan Year at such time 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 to the Trustee the Plan Year for
which the Employer is making its contribution.

4.4  ESTABLISHMENT OF ACCOUNTS; ALLOCATION OF CONTRIBUTION AND EARNINGS

               (a) The Administrator shall establish and maintain an Account in
          the name of each Participant to which the Administrator shall credit
          as of each Anniversary Date, or other Valuation Date, all amounts
          allocated to each such Participant as set forth herein.

               (b) The Employer shall provide the Administrator with all
          information required by the Administrator to make a proper allocation
          of the Employer contributions for each Plan Year. Within a reasonable
          period of time after the date of receipt by the Administrator of such
          information, the Administrator shall allocate such contribution as
          follows:

                                       23
<PAGE>
               (1) With respect to the Employer Elective Contribution made
               pursuant to Section 4.1(a), to each Participant's Elective
               Account in an amount equal to each such Participant's Deferred
               Compensation for the year.

               (2) With respect to the Employer Non-Elective Contribution made
               pursuant to Section 4.1(b) or (c), to each Participant's
               Non-Elective Account in accordance with Section 4.1(b) or (c).

               Any Participant actively employed during the Plan Year shall be
               eligible to share in the matching contribution for the Plan Year.

               (c) On or before each Anniversary Date any amounts which became
          Forfeitures since the last Anniversary Date may be used to satisfy any
          contribution that may be required pursuant to Section 3.5 and/or 6.10,
          or be used to pay any administrative expenses of the Plan. The
          remaining Forfeitures, if any, shall be used to reduce the
          contribution of the Employer hereunder for the Plan Year in which such
          Forfeitures occur.

               (d) For any Top Heavy Plan Year, Employees not otherwise eligible
          to share in the allocation of contributions as provided above, shall
          receive the minimum allocation provided for in Section 4.4(g) if
          eligible pursuant to the provisions of Section 4.4(i).

               (e) Notwithstanding the foregoing, Participants who are not
          actively employed on the last day of the Plan Year due to Retirement
          (Normal or Late), Total and Permanent Disability or death shall share
          in the allocation of contributions for that Plan Year.

               (f) As of each Valuation Date, before the current valuation
          period allocation of Employer contributions, any earnings or losses
          (net appreciation or net depreciation) of the Trust Fund shall be
          allocated in the same proportion that each Participant's nonsegregated
          accounts bear to the total of all Participants' nonsegregated accounts
          as of such date. Earnings or losses with respect to a Participant's
          Directed Account shall be allocated in accordance with Section
          4.12.

                    Participants' transfers from other qualified plans deposited
          in the general Trust Fund shall share in any earnings and losses (net
          appreciation or net depreciation) of the Trust Fund in the same manner
          provided above. Each segregated account maintained on behalf of a
          Participant shall be credited or charged with its separate earnings
          and losses.

               (g) Minimum Contributions Required for Top Heavy Plan Years:
          Notwithstanding the foregoing, for any Top Heavy Plan Year, the sum of
          the Employer contributions allocated on behalf of any Participant who
          is a Non-Key Employee shall be equal to at least three percent (3%) of
          such Employee's 415 Compensation (reduced by contributions and
          forfeitures, if any, allocated to each Employee in any defined
          contribution plan included with this Plan in a Required Aggregation
          Group). However, if (1) the sum of the Employer contributions

                                       24
<PAGE>
          allocated on behalf of each Key Employee for such Top Heavy Plan Year
          is less than three percent (3%) of each Key Employee's 415
          Compensation and (2) this Plan is not required to be included in an
          Aggregation Group to enable a defined benefit plan to meet the
          requirements of Code Section 401(a)(4) or 410, the sum of the Employer
          contributions allocated on behalf of each Non-Key Employee shall be
          equal to the largest percentage allocated on behalf of any Key
          Employee. However, in determining whether a Non-Key Employee has
          received the required minimum contribution, such Non-Key Employee's
          Deferred Compensation needed to satisfy the "Actual Contribution
          Percentage" tests pursuant to Section 4.7(a) shall not be taken into
          account.

                    However, no such minimum contribution shall be required in
          this Plan for any Employee who participates in another defined
          contribution plan subject to Code Section 412 included with this Plan
          in a Required Aggregation Group.

                    Employer matching contributions shall be taken into account
          for purposes of satisfying the minimum contribution requirements of
          Code Section 416(c)(2) and the Plan. The preceding sentence shall
          apply with respect to matching contributions under the Plan or, if the
          Plan provides that the minimum contribution requirement shall be met
          in another plan, such other plan. Employer matching contributions that
          are used to satisfy the minimum contribution requirement shall be
          treated as matching contributions for purposes of the Actual
          Contribution Percentage test and other requirements of code Section
          401(m).

               (h) For purposes of the minimum contributions set forth above,
          the percentage allocated on behalf of any Key Employee shall be equal
          to the ratio of the sum of the Employer contributions allocated on
          behalf of such Key Employee divided by the 415 Compensation for such
          Key Employee.

               (i) For any Top Heavy Plan Year, the minimum contributions set
          forth above shall be allocated on behalf of all Non-Key Employees who
          are Participants and who are employed by the Employer on the last day
          of the Plan Year, including Employees who have (1) failed to complete
          a Period of Service; and (2) declined to make mandatory contributions
          (if required) or, in the case of a cash or deferred arrangement,
          elective contributions to the Plan.

               (j) For the purposes of this Section, 415 Compensation in excess
          of $205,000 (or such other amount provided in the Code) shall be
          disregarded. Such amount shall be adjusted for increases in the cost
          of living in accordance with Code Section 401(a)(17)(B) and the
          Regulations thereunder, except that the dollar increase in effect on
          January 1 of any calendar year shall be effective for the Plan Year
          beginning with or within such calendar year. If 415 Compensation for
          any prior determination period is taken into account in determining a
          Participant's minimum benefit for the current Plan Year, the 415
          Compensation for such determination period is subject to the
          applicable annual 415 Compensation limit in effect for that prior
          period.

                                       25
<PAGE>
               (k) Notwithstanding anything herein to the contrary, Participants
          who terminated employment for any reason during the Plan Year shall
          share in the salary reduction contributions made by the Employer for
          the year of termination without regard to the Hours of Service
          credited.

               (l) Notwithstanding anything in this Section to the contrary, all
          information necessary to properly reflect a given transaction may not
          be available until after the date specified herein for processing such
          transaction, in which case the transaction will be reflected when such
          information is received and processed. Subject to express limits that
          may be imposed under the Code, the processing of any contribution,
          distribution or other transaction may be delayed for any legitimate
          business reason (including, but not limited to, failure of systems or
          computer programs, failure of the means of the transmission of data,
          force majeure, the failure of a service provider to timely receive
          values or prices, and the correction for errors or omissions or the
          errors or omissions of any service provider). The processing date of a
          transaction will be binding for all purposes of the Plan.

4.5  ACTUAL DEFERRAL PERCENTAGE TESTS

               (a) Maximum Annual Allocation: For each Plan Year, the annual
          allocation derived from Employer Elective Contributions to a Highly
          Compensated Participant's Elective Account shall satisfy one of the
          following tests:

               (1) The Actual Deferral Percentage for the Highly Compensated
               Participant group shall not be more than the Actual Deferral
               Percentage of the Non-Highly Compensated Participant group (for
               the preceding Plan Year if the prior year testing method is used
               to calculate the Actual Deferral Percentage for the Non-Highly
               Compensated Participant group) multiplied by 1.25, or

               (2) The excess of the Actual Deferral Percentage for the Highly
               Compensated Participant group over the Actual Deferral Percentage
               for the Non-Highly Compensated Participant group (for the
               preceding Plan Year if the prior year testing method is used to
               calculate the Actual Deferral Percentage for the Non-Highly
               Compensated Participant group) shall not be more than two
               percentage points. Additionally, the Actual Deferral Percentage
               for the Highly Compensated Participant group shall not exceed the
               Actual Deferral Percentage for the Non-Highly Compensated
               Participant group (for the preceding Plan Year if the prior year
               testing method is used to calculate the Actual Deferral
               Percentage for the Non-Highly Compensated Participant group)
               multiplied by 2. The provisions of Code Section 401(k)(3) and
               Regulation 1.401(k)-1(b) are incorporated herein by reference.

                                       26
<PAGE>
               (b) For the purposes of this Article, Actual Deferral Percentage
          means, with respect to the Highly Compensated Participant group and
          Non-Highly Compensated Participant group for a Plan Year, the average
          of the ratios, calculated separately for each Participant in such
          group, of the amount of Employer Elective Contributions allocated to
          each Participant's Elective Account for such Plan Year, to such
          Participant's 414(s) Compensation for such Plan Year. The actual
          deferral ratio for each Participant and the Actual Deferral Percentage
          for each group shall be calculated to the nearest one-hundredth of one
          percent. Employer Elective Contributions allocated to each Non-Highly
          Compensated Participant's Elective Account shall be reduced by Excess
          Deferred Compensation to the extent such excess amounts are made under
          this Plan or any other plan maintained by the Employer.

               (c) For the purposes of Sections 4.5(a) and 4.6, a Highly
          Compensated Participant and a Non-Highly Compensated Participant shall
          include any Employee eligible to make a deferral election pursuant to
          Section 4.2, whether or not such deferral election was made or
          suspended pursuant to Section 4.2.

               (d) For the purposes of this Section and Code Sections 401(a)(4),
          410(b) and 401(k), if two or more plans which include cash or deferred
          arrangements are considered one plan for the purposes of Code Section
          401(a)(4) or 410(b) (other than Code Section 410(b)(2)(A)(ii)), the
          cash or deferred arrangements included in such plans shall be treated
          as one arrangement. In addition, two or more cash or deferred
          arrangements may be considered as a single arrangement for purposes of
          determining whether or not such arrangements satisfy Code Sections
          401(a)(4), 410(b) and 401(k). In such a case, the cash or deferred
          arrangements included in such plans and the plans including such
          arrangements shall be treated as one arrangement and as one plan for
          purposes of this Section and Code Sections 401(a)(4), 410(b) and
          401(k). Any adjustment to the Non-Highly Compensated Participant
          actual deferral ratio for the prior year shall be made in accordance
          with Internal Revenue Service Notice 98-1 and any superseding
          guidance. Plans may be aggregated under this paragraph (d) only if
          they have the same plan year. Notwithstanding the above, if two or
          more plans which include cash or deferred arrangements are
          permissively aggregated under Regulation 1.410(b)-7(d), all plans
          permissively aggregated must use either the current year testing
          method or the prior year testing method for the testing year.

                    Notwithstanding the above, an employee stock ownership plan
          described in Code Section 4975(e)(7) or 409 may not be combined with
          this Plan for purposes of determining whether the employee stock
          ownership plan or this Plan satisfies this Section and Code Sections
          401(a)(4), 410(b) and 401(k).

               (e) For the purposes of this Section, if a Highly Compensated
          Participant is a Participant under two or more cash or deferred
          arrangements (other than a cash or deferred arrangement which is part
          of an employee stock ownership plan as defined in Code Section
          4975(e)(7) or 409) of the Employer or an Affiliated Employer, all such
          cash or deferred arrangements shall be treated as one cash or deferred
          arrangement for the purpose of determining the actual

                                       27
<PAGE>
          deferral ratio with respect to such Highly Compensated Participant.
          However, if the cash or deferred arrangements have different plan
          years, this paragraph shall be applied by treating all cash or
          deferred arrangements ending with or within the same calendar year as
          a single arrangement.

               (f) For the purpose of this Section, when calculating the Actual
          Deferral Percentage for the Non-Highly Compensated Participant group,
          the current year testing method shall be used. Any change from the
          current year testing method to the prior year testing method shall be
          made pursuant to Internal Revenue Service Notice 98-1, Section VII (or
          superseding guidance), the provisions of which are incorporated herein
          by reference.

               (g) Notwithstanding anything in this Section to the contrary, the
          provisions of this Section and Section 4.6 may be applied separately
          (or will be applied separately to the extent required by Regulations)
          to each plan within the meaning of Regulation 1.401(k)-1(g)(11).
          Furthermore, the provisions of Code Section 401(k)(3)(F) may be used
          to exclude from consideration all Non-Highly Compensated Employees who
          have not satisfied the minimum age and service requirements of Code
          Section 410(a)(1)(A).

4.6  ADJUSTMENT TO ACTUAL DEFERRAL PERCENTAGE TESTS

          In the event (or if it is anticipated) that the initial allocations of
the Employer Elective Contributions made pursuant to Section 4.4 do (or might)
not satisfy one of the tests set forth in Section 4.5(a), the Administrator
shall adjust Excess Contributions pursuant to the options set forth below:

               (a) On or before the fifteenth day of the third month following
          the end of each Plan Year, but in no event later than the close of the
          following Plan Year, the Highly Compensated Participant having the
          largest dollar amount of Elective Contributions shall have a portion
          of such Participant's Elective Contributions distributed until the
          total amount of Excess Contributions has been distributed, or until
          the amount of such Participant's Elective Contributions equals the
          Elective Contributions of the Highly Compensated Participant having
          the second largest dollar amount of Elective Contributions. This
          process shall continue until the total amount of Excess Contributions
          has been distributed. In determining the amount of Excess
          Contributions to be distributed with respect to an affected Highly
          Compensated Participant as determined herein, such amount shall be
          reduced pursuant to Section 4.2(f) by any Excess Deferred Compensation
          previously distributed to such affected Highly Compensated Participant
          for such Participant's taxable year ending with or within such Plan
          Year.

               (1) With respect to the distribution of Excess Contributions
               pursuant to (a) above, such distribution:

                    (i) may be postponed but not later than the close of the
                    Plan Year following the Plan Year to which they are
                    allocable;

                                       28
<PAGE>
                    (ii) shall be adjusted for Income; and

                    (iii) shall be designated by the Employer as a distribution
                    of Excess Contributions (and Income).

               (2) Any distribution of less than the entire amount of Excess
               Contributions shall be treated as a pro rata distribution of
               Excess Contributions and Income.

               (3) Matching contributions which relate to Excess Contributions
               shall be forfeited unless the related matching contribution is
               distributed as an Excess Aggregate Contribution pursuant to
               Section 4.8.

               (b) Notwithstanding the above, within twelve (12) months after
          the end of the Plan Year, the Employer may make a special Qualified
          Non-Elective Contribution in accordance with one of the following
          provisions which contribution shall be allocated to the Participant's
          Elective Account of each Non-Highly Compensated Participant eligible
          to share in the allocation in accordance with such provision. The
          Employer shall provide the Administrator with written notification of
          the amount of the contribution being made and for which provision it
          is being made pursuant to:

               (1) A special Qualified Non-Elective Contribution may be made on
               behalf of Non-Highly Compensated Participants in an amount
               sufficient to satisfy (or to prevent an anticipated failure of)
               one of the tests set forth in Section 4.5(a). Such contribution
               shall be allocated in the same proportion that each Non-Highly
               Compensated Participant's 414(s) Compensation for the year (or
               prior year if the prior year testing method is being used) bears
               to the total 414(s) Compensation of all Non-Highly Compensated
               Participants for such year.

               (2) A special Qualified Non-Elective Contribution may be made on
               behalf of Non-Highly Compensated Participants in an amount
               sufficient to satisfy (or to prevent an anticipated failure of)
               one of the tests set forth in Section 4.5(a). Such contribution
               shall be allocated in the same proportion that each Non-Highly
               Compensated Participant electing salary reductions pursuant to
               Section 4.2 in the same proportion that each such Non-Highly
               Compensated Participant's Deferred Compensation for the year (or
               at the end of the prior Plan Year if the prior year testing
               method is being used) bears to the total Deferred Compensation of
               all such Non-Highly Compensated Participants for such year.

               (3) A special Qualified Non-Elective Contribution may be made on
               behalf of Non-Highly Compensated Participants in an amount
               sufficient to satisfy (or to prevent an anticipated failure of)
               one of the tests set forth in Section 4.5(a). Such contribution
               shall be allocated in equal amounts (per capita).

                                       29
<PAGE>
               (4) A special Qualified Non-Elective Contribution may be made on
               behalf of Non-Highly Compensated Participants electing salary
               reductions pursuant to Section 4.2 in an amount sufficient to
               satisfy (or to prevent an anticipated failure of) one of the
               tests set forth in Section 4.5(a). Such contribution shall be
               allocated for the year (or at the end of the prior Plan Year if
               the prior year testing method is used) to each Non-Highly
               Compensated Participant electing salary reductions pursuant to
               Section 4.2 in equal amounts (per capita).

               (5) A special Qualified Non-Elective Contribution may be made on
               behalf of Non-Highly Compensated Participants in an amount
               sufficient to satisfy (or to prevent an anticipated failure of)
               one of the tests set forth in Section 4.5(a). Such contribution
               shall be allocated to the Non-Highly Compensated Participant
               having the lowest 414(s) Compensation, until one of the tests set
               forth in Section 4.5(a) is satisfied (or is anticipated to be
               satisfied), or until such Non-Highly Compensated Participant has
               received the maximum "annual addition" pursuant to Section 4.9.
               This process shall continue until one of the tests set forth in
               Section 4.5(a) is satisfied (or is anticipated to be satisfied).

                    Notwithstanding the above, at the Employer's discretion,
          Non-Highly Compensated Participants who are not employed at the end of
          the Plan Year (or at the end of the prior Plan Year if the prior year
          testing method is being used) shall not be eligible to receive a
          special Qualified Non-Elective Contribution and shall be disregarded.

                    Notwithstanding the above, if the testing method changes
          from the current year testing method to the prior year testing method,
          then for purposes of preventing the double counting of Qualified
          Non-Elective Contributions for the first testing year for which the
          change is effective, any special Qualified Non-Elective Contribution
          on behalf of Non-Highly Compensated Participants used to satisfy the
          Actual Deferral Percentage or Actual Contribution Percentage test
          under the current year testing method for the prior year testing year
          shall be disregarded.

               (c) If during a Plan Year, it is projected that the aggregate
          amount of Elective Contributions to be allocated to all Highly
          Compensated Participants under this Plan would cause the Plan to fail
          the tests set forth in Section 4.5(a), then the Administrator may
          automatically reduce the deferral amount of affected Highly
          Compensated Participants, beginning with the Highly Compensated
          Participant who has the highest deferral ratio until it is anticipated
          the Plan will pass the tests or until the actual deferral ratio equals
          the actual deferral ratio of the Highly Compensated Participant having
          the next highest actual deferral ratio. This process may continue
          until it is anticipated that the Plan will satisfy one of the tests
          set forth in Section 4.5(a). Alternatively, the Employer may specify a
          maximum percentage of Compensation that may be deferred.

                                       30
<PAGE>
               (d) Any Excess Contributions (and Income) which are distributed
          on or after 2 1/2 months after the end of the Plan Year shall be
          subject to the ten percent (10%) Employer excise tax imposed by Code
          Section 4979.

4.7  ACTUAL CONTRIBUTION PERCENTAGE TESTS

               (a) The Actual Contribution Percentage for the Highly Compensated
          Participant group shall not exceed the greater of:

               (1) 125 percent of such percentage for the Non-Highly Compensated
               Participant group (for the preceding Plan Year if the prior year
               testing method is used to calculate the Actual Contribution
               Percentage for the Non-Highly Compensated Participant group); or

               (2) the lesser of 200 percent of such percentage for the
               Non-Highly Compensated Participant group (for the preceding Plan
               Year if the prior year testing method is used to calculate the
               Actual Contribution Percentage for the Non-Highly Compensated
               Participant group), or such percentage for the Non-Highly
               Compensated Participant group (for the preceding Plan Year if the
               prior year testing method is used to calculate the Actual
               Contribution Percentage for the Non-Highly Compensated
               Participant group) plus 2 percentage points.

               (b) For the purposes of this Article, Actual Contribution
          Percentage for a Plan Year means, with respect to the Highly
          Compensated Participant group and Non-Highly Compensated Participant
          group (for the preceding Plan Year if the prior year testing method is
          used to calculate the Actual Contribution Percentage for the
          Non-Highly Compensated Participant group), the average of the ratios
          (calculated separately for each Participant in each group and rounded
          to the nearest one-hundredth of one percent) of:

               (1) the sum of Employer matching contributions made pursuant to
               Section 4.1(b) on behalf of each such Participant for such Plan
               Year; to

               (2) the Participant's 414(s) Compensation for such Plan Year.

               (c) For purposes of determining the Actual Contribution
          Percentage, only Employer matching contributions contributed to the
          Plan prior to the end of the succeeding Plan Year shall be considered.
          In addition, the Administrator may elect to take into account, with
          respect to Employees eligible to have Employer matching contributions
          pursuant to Section 4.1(b) allocated to their accounts, elective
          deferrals (as defined in Regulation 1.402(g)-1(b)) and qualified
          non-elective contributions (as defined in Code Section 401(m)(4)(C))
          contributed to any plan maintained by the Employer. Such elective
          deferrals and qualified non-elective contributions shall be treated as
          Employer matching contributions subject to Regulation 1.401(m)-1(b)(5)
          which is incorporated herein by reference. However, the Plan Year must
          be the same as the plan year of the plan to which the elective
          deferrals and the qualified non-elective contributions are made.

                                       31
<PAGE>
               (d) For purposes of this Section and Code Sections 401(a)(4),
          410(b) and 401(m), if two or more plans of the Employer to which
          matching contributions, Employee contributions, or both, are made are
          treated as one plan for purposes of Code Sections 401(a)(4) or 410(b)
          (other than the average benefits test under Code Section
          410(b)(2)(A)(ii)), such plans shall be treated as one plan. In
          addition, two or more plans of the Employer to which matching
          contributions, Employee contributions, or both, are made may be
          considered as a single plan for purposes of determining whether or not
          such plans satisfy Code Sections 401(a)(4), 410(b) and 401(m). In such
          a case, the aggregated plans must satisfy this Section and Code
          Sections 401(a)(4), 410(b) and 401(m) as though such aggregated plans
          were a single plan. Any adjustment to the Non-Highly Compensated
          Participant actual contribution ratio for the prior year shall be made
          in accordance with Internal Revenue Service Notice 98-1 and any
          superseding guidance. Plans may be aggregated under this paragraph (d)
          only if they have the same plan year. Notwithstanding the above, if
          two or more plans which include cash or deferred arrangements are
          permissively aggregated under Regulation 1.410(b)-7(d), all plans
          permissively aggregated must use either the current year testing
          method or the prior year testing method for the testing year.

                    Notwithstanding the above, an employee stock ownership plan
          described in Code Section 4975(e)(7) or 409 may not be aggregated with
          this Plan for purposes of determining whether the employee stock
          ownership plan or this Plan satisfies this Section and Code Sections
          401(a)(4), 410(b) and 401(m).

               (e) If a Highly Compensated Participant is a Participant under
          two or more plans (other than an employee stock ownership plan as
          defined in Code Section 4975(e)(7) or 409) which are maintained by the
          Employer or an Affiliated Employer to which matching contributions,
          Employee contributions, or both, are made, all such contributions on
          behalf of such Highly Compensated Participant shall be aggregated for
          purposes of determining such Highly Compensated Participant's actual
          contribution ratio. However, if the plans have different plan years,
          this paragraph shall be applied by treating all plans ending with or
          within the same calendar year as a single plan.

               (f) For purposes of Sections 4.7(a) and 4.8, a Highly Compensated
          Participant and Non-Highly Compensated Participant shall include any
          Employee eligible to have Employer matching contributions (whether or
          not a deferral election was made or suspended) allocated to the
          Participant's account for the Plan Year.

               (g) For the purpose of this Section, when calculating the Actual
          Contribution Percentage for the Non-Highly Compensated Participant
          group, the current year testing method shall be used. Any change from
          the current year testing method to the prior year testing method shall
          be made pursuant to Internal Revenue Service Notice 98-1, Section VII
          (or superseding guidance), the provisions of which are incorporated
          herein by reference.

                                       32
<PAGE>
               (h) Notwithstanding anything in this Section to the contrary, the
          provisions of this Section and Section 4.8 may be applied separately
          (or will be applied separately to the extent required by Regulations)
          to each plan within the meaning of Regulation 1.401(k)-1(g)(11).
          Furthermore, the provisions of Code Section 401(k)(3)(F) may be used
          to exclude from consideration all Non-Highly Compensated Employees who
          have not satisfied the minimum age and service requirements of Code
          Section 410(a)(1)(A).

4.8  ADJUSTMENT TO ACTUAL CONTRIBUTION PERCENTAGE TESTS

               (a) In the event (or if it is anticipated) that the Actual
          Contribution Percentage for the Highly Compensated Participant group
          exceeds (or might exceed) the Actual Contribution Percentage for the
          Non-Highly Compensated Participant group pursuant to Section 4.7(a),
          the Administrator (on or before the fifteenth day of the third month
          following the end of the Plan Year, but in no event later than the
          close of the following Plan Year) shall direct the Trustee to
          distribute to the Highly Compensated Participant having the largest
          dollar amount of contributions determined pursuant to Section
          4.7(b)(1), the Vested portion of such contributions (and Income
          allocable to such contributions) and, if forfeitable, forfeit such
          non-Vested contributions attributable to Employer matching
          contributions (and Income allocable to such forfeitures) until the
          total amount of Excess Aggregate Contributions has been distributed,
          or until the Participant's remaining amount equals the amount of
          contributions determined pursuant to Section 4.7(b)(1) of the Highly
          Compensated Participant having the second largest dollar amount of
          contributions. This process shall continue until the total amount of
          Excess Aggregate Contributions has been distributed.

               (b) Any distribution and/or forfeiture of less than the entire
          amount of Excess Aggregate Contributions (and Income) shall be treated
          as a pro rata distribution and/or forfeiture of Excess Aggregate
          Contributions and Income. Distribution of Excess Aggregate
          Contributions shall be designated by the Employer as a distribution of
          Excess Aggregate Contributions (and Income). Forfeitures of Excess
          Aggregate Contributions shall be treated in accordance with Section
          4.4.

               (c) Excess Aggregate Contributions, including forfeited matching
          contributions, shall be treated as Employer contributions for purposes
          of Code Sections 404 and 415 even if distributed from the Plan.

                    Forfeited matching contributions that are reallocated to
          Participants' Accounts for the Plan Year in which the forfeiture
          occurs shall be treated as an "annual addition" pursuant to Section
          4.9(b) for the Participants to whose Accounts they are reallocated and
          for the Participants from whose Accounts they are forfeited.

               (d) The determination of the amount of Excess Aggregate
          Contributions with respect to any Plan Year shall be made after first
          determining the Excess Contributions, if any, to be treated as
          after-tax voluntary Employee

                                       33
<PAGE>
          contributions due to recharacterization for the plan year of any other
          qualified cash or deferred arrangement (as defined in Code Section
          401(k)) maintained by the Employer that ends with or within the Plan
          Year or which are treated as after-tax voluntary Employee
          contributions due to recharacterization pursuant to Section 4.6(a).

               (e) If during a Plan Year the projected aggregate amount of
          Employer matching contributions to be allocated to all Highly
          Compensated Participants under this Plan would, by virtue of the tests
          set forth in Section 4.7(a), cause the Plan to fail such tests, then
          the Administrator may automatically reduce proportionately or in the
          order provided in Section 4.8(a) each affected Highly Compensated
          Participant's projected share of such contributions by an amount
          necessary to satisfy one of the tests set forth in Section 4.7(a).

               (f) Notwithstanding the above, within twelve (12) months after
          the end of the Plan Year, the Employer may make a special Qualified
          Non-Elective Contribution in accordance with one of the following
          provisions which contribution shall be allocated to the Participant's
          Account of each Non-Highly Compensated eligible to share in the
          allocation in accordance with such provision. The Employer shall
          provide the Administrator with written notification of the amount of
          the contribution being made and for which provision it is being made
          pursuant to:

               (1) A special Qualified Non-Elective Contribution may be made on
               behalf of Non-Highly Compensated Participants in an amount
               sufficient to satisfy (or to prevent an anticipated failure of)
               one of the tests set forth in Section 4.7. Such contribution
               shall be allocated in the same proportion that each Non-Highly
               Compensated Participant's 414(s) Compensation for the year (or
               prior year if the prior year testing method is being used) bears
               to the total 414(s) Compensation of all Non-Highly Compensated
               Participants for such year.

               (2) A special Qualified Non-Elective Contribution may be made on
               behalf of Non-Highly Compensated Participants in an amount
               sufficient to satisfy (or to prevent an anticipated failure of)
               one of the tests set forth in Section 4.7. Such contribution
               shall be allocated in the same proportion that each Non-Highly
               Compensated Participant electing salary reductions pursuant to
               Section 4.2 in the same proportion that each such Non-Highly
               Compensated Participant's Deferred Compensation for the year (or
               at the end of the prior Plan Year if the prior year testing
               method is being used) bears to the total Deferred Compensation of
               all such Non-Highly Compensated Participants for such year.

               (3) A special Qualified Non-Elective Contribution may be made on
               behalf of Non-Highly Compensated Participants in an amount
               sufficient to satisfy (or to prevent an anticipated failure of)
               one of the tests set forth in Section 4.7. Such contribution
               shall be allocated in equal amounts (per capita).

                                       34
<PAGE>
               (4) A special Qualified Non-Elective Contribution may be made on
               behalf of Non-Highly Compensated Participants electing salary
               reductions pursuant to Section 4.2 in an amount sufficient to
               satisfy (or to prevent an anticipated failure of) one of the
               tests set forth in Section 4.7. Such contribution shall be
               allocated for the year (or at the end of the prior Plan Year if
               the prior year testing method is used) to each Non-Highly
               Compensated Participant electing salary reductions pursuant to
               Section 4.2 in equal amounts (per capita).

               (5) A special Qualified Non-Elective Contribution may be made on
               behalf of Non-Highly Compensated Participants in an amount
               sufficient to satisfy (or to prevent an anticipated failure of)
               one of the tests set forth in Section 4.7. Such contribution
               shall be allocated to the Non-Highly Compensated Participant
               having the lowest 414(s) Compensation, until one of the tests set
               forth in Section 4.7 is satisfied (or is anticipated to be
               satisfied), or until such Non-Highly Compensated Participant has
               received the maximum "annual addition" pursuant to Section 4.9.
               This process shall continue until one of the tests set forth in
               Section 4.7 is satisfied (or is anticipated to be satisfied).

                    Notwithstanding the above, at the Employer's discretion,
          Non-Highly Compensated Participants who are not employed at the end of
          the Plan Year (or at the end of the prior Plan Year if the prior year
          testing method is being used) shall not be eligible to receive a
          special Qualified Non-Elective Contribution and shall be disregarded.

                    Notwithstanding the above, if the testing method changes
          from the current year testing method to the prior year testing method,
          then for purposes of preventing the double counting of Qualified
          Non-Elective Contributions for the first testing year for which the
          change is effective, any special Qualified Non-Elective Contribution
          on behalf of Non-Highly Compensated Participants used to satisfy the
          Actual Deferral Percentage or Actual Contribution Percentage test
          under the current year testing method for the prior year testing year
          shall be disregarded.

               (g) Any Excess Aggregate Contributions (and Income) which are
          distributed on or after 2 1/2 months after the end of the Plan Year
          shall be subject to the ten percent (10%) Employer excise tax imposed
          by Code Section 4979.

4.9  MAXIMUM ANNUAL ADDITIONS

               (a) Notwithstanding the foregoing and to the extent permitted
          under Section 4.2(k) and Code Section 414(v), the maximum "annual
          addition" credited to a Participant's accounts under the Plan for any
          "limitation year" shall not exceed the lesser of: (1) $40,000, as
          adjusted for increases in the cost-of-living under Code Section 415(d)
          or (2) one hundred percent (100%) of the Participant's 415
          Compensation for such "limitation year." If the Employer contribution
          that

                                       35
<PAGE>
          would otherwise be contributed or allocated to the Participant's
          accounts would cause the "annual addition" for the "limitation year"
          to exceed the maximum "annual addition," the amount contributed or
          allocated will be reduced so that the "annual addition" for the
          "limitation year" will equal the maximum "annual addition," and any
          amount in excess of the maximum "annual addition," which would have
          been allocated to such Participant may be allocated to other
          Participants. For any short "limitation year," the dollar limitation
          in (1) above shall be reduced by a fraction, the numerator of which is
          the number of full months in the short "limitation year" and the
          denominator of which is twelve (12).

               (b) For purposes of applying the limitations of Code Section 415,
          "annual addition" means the sum credited to a Participant's accounts
          for any "limitation year" of (1) Employer contributions, (2) Employee
          contributions, (3) forfeitures, (4) amounts allocated, after March 31,
          1984, to an individual medical account, as defined in Code Section
          415(l)(2) which is part of a pension or annuity plan maintained by the
          Employer and (5) amounts derived from contributions paid or accrued
          after December 31, 1985, in taxable years ending after such date,
          which are attributable to post-retirement medical benefits allocated
          to the separate account of a Key Employee under a welfare benefit plan
          (as defined in Code Section 419(e)) maintained by the Employer.
          Provided, however, the 415 Compensation percentage limitation referred
          to in paragraph (a)(2) above shall not apply to: (1) any contribution
          for medical benefits (within the meaning of Code Section 419A(f)(2))
          after separation from service which is otherwise treated as an "annual
          addition," or (2) any amount otherwise treated as an "annual addition"
          under Code Section 415(l)(1).

               (c) For purposes of applying the limitations of Code Section 415,
          the transfer of funds from one qualified plan to another is not an
          "annual addition." In addition, the following are not Employee
          contributions for the purposes of Section 4.9(b)(2): (1) rollover
          contributions (as defined in Code Sections 402(c), 403(a)(4),
          403(b)(8), 408(d)(3) and 457(e)(16)); (2) repayments of loans made to
          a Participant from the Plan; (3) repayments of distributions received
          by an Employee pursuant to Code Section 411(a)(7)(B) (cash-outs); (4)
          repayments of distributions received by an Employee pursuant to Code
          Section 411(a)(3)(D) (mandatory contributions); (5) Employee
          contributions to a simplified employee pension excludable from gross
          income under Code Section 408(k)(6) and (6) Catch-Up Contributions.

               (d) For purposes of this Article and applying the limitations of
          Code Section 415, the "limitation year" shall be the Plan Year.

               (e) For the purpose of this Section, all qualified defined
          contribution plans (whether terminated or not) ever maintained by the
          Employer shall be treated as one defined contribution plan.

               (f) For the purpose of this Section, if the Employer is a member
          of a controlled group of corporations, trades or businesses under
          common control (as defined by Code Section 1563(a) or Code Section
          414(b) and (c) as modified by

                                       36
<PAGE>
          Code Section 415(h)), is a member of an affiliated service group (as
          defined by Code Section 414(m)), or is a member of a group of entities
          required to be aggregated pursuant to Regulations under Code Section
          414(o), all Employees of such Employers shall be considered to be
          employed by a single Employer.

               (g) If this is a plan described in Code Section 414(c) (other
          than a plan described in Code Section 414(f)), then all of the
          benefits or contributions attributable to a Participant from all of
          the Employers maintaining this Plan shall be taken into account in
          applying the limits of this Section with respect to such Participant.
          Furthermore, in applying the limitations of this Section with respect
          to such a Participant, the total 415 Compensation received by the
          Participant from all of the Employers maintaining the Plan shall be
          taken into account.

               (h)(1) If a Participant participates in more than one defined
          contribution plan maintained by the Employer which have different
          Anniversary Dates, the maximum "annual addition" under this Plan shall
          equal the maximum "annual addition" for the "limitation year" minus
          any "annual additions" previously credited to such Participant's
          accounts during the "limitation year."

               (2) If a Participant participates in both a defined contribution
               plan subject to Code Section 412 and a defined contribution plan
               not subject to Code Section 412 maintained by the Employer which
               have the same Anniversary Date, an "annual addition" will be
               credited to the Participant's accounts under the defined
               contribution plan subject to Code Section 412 prior to crediting
               an "annual addition" to the Participant's accounts under the
               defined contribution plan not subject to Code Section 412.

               (3) If a Participant participates in more than one defined
               contribution plan not subject to Code Section 412 maintained by
               the Employer which have the same Anniversary Date, the maximum
               "annual additions" under this Plan shall equal the product of (A)
               the maximum "annual addition" for the "limitation year" minus any
               "annual addition" previously credited under subparagraphs (1) or
               (2) above, multiplied by (B) a fraction (i) the numerator of
               which is the "annual addition" which would be credited to such
               Participant's accounts under this Plan without regard to the
               limitations of Code Section 415 and (ii) the denominator of which
               is such "annual addition" for all plans described in this
               subparagraph.

               (i) Notwithstanding anything contained in this Section to the
          contrary, the limitations, adjustments and other requirements
          prescribed in this Section shall at all times comply with the
          provisions of Code Section 415 and the Regulations thereunder.

4.10 ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS

               (a) If, as a result of a reasonable error in estimating a
          Participant's Compensation, a reasonable error in determining the
          amount of elective deferrals (within the meaning of Code Section
          402(g)(3)) that may be made with respect to

                                       37
<PAGE>
          any Participant under the limits of Section 4.9 or other facts and
          circumstances to which Regulation 1.415-6(b)(6) shall be applicable,
          the "annual additions" under this Plan would cause the maximum "annual
          additions" to be exceeded for any Participant, the "excess amount"
          will be disposed of in one of the following manners, as uniformly
          determined by the Administrator for all Participants similarly
          situated.

               (1) Any unmatched Deferred Compensation and, thereafter,
               proportionately from Deferred Compensation which is matched and
               matching contributions which relate to such Deferred
               Compensation, will be reduced to the extent they would reduce the
               "excess amount." The Deferred Compensation (and any gains
               attributable to such Deferred Compensation) will be distributed
               to the Participant and the Employer matching contributions (and
               any gains attributable to such matching contributions) will be
               used to reduce the Employer contribution in the next "limitation
               year";

               (2) If, after the application of subparagraph (1) above, an
               "excess amount" still exists, and the Participant is covered by
               the Plan at the end of the "limitation year," the "excess amount"
               will be used to reduce the Employer contribution for such
               Participant in the next "limitation year," and each succeeding
               "limitation year" if necessary;

               (3) If, after the application of subparagraphs (1) and (2) above,
               an "excess amount" still exists, and the Participant is not
               covered by the Plan at the end of the "limitation year," the
               "excess amount" will be held unallocated in a "Section 415
               suspense account." The "Section 415 suspense account" will be
               applied to reduce future Employer contributions for all remaining
               Participants in the next "limitation year," and each succeeding
               "limitation year" if necessary;

               (4) If a "Section 415 suspense account" is in existence at any
               time during the "limitation year" pursuant to this Section, it
               will not participate in the allocation of investment gains and
               losses of the Trust Fund. If a "Section 415 suspense account" is
               in existence at any time during a particular "limitation year,"
               all amounts in the "Section 415 suspense account" must be
               allocated and reallocated to Participants' accounts before any
               Employer contributions or any Employee contributions may be made
               to the Plan for that "limitation year." Except as provided in (1)
               above, "excess amounts" may not be distributed to Participants.

               (b) For purposes of this Article, "excess amount" for any
          Participant for a "limitation year" shall mean the excess, if any, of
          (1) the "annual addition" which would be credited to the Participant's
          account under the terms of the Plan without regard to the limitations
          of Code Section 415 over (2) the maximum "annual addition" determined
          pursuant to Section 4.9.

                                       38
<PAGE>
               (c) For purposes of this Section, "Section 415 suspense account"
          shall mean an unallocated account equal to the sum of "excess amounts"
          for all Participants in the Plan during the "limitation year."

4.11 ROLLOVERS AND PLAN-TO-PLAN TRANSFERS FROM QUALIFIED PLANS

               (a) With the consent of the Administrator, amounts may be
          transferred (within the meaning of Code Section 414(l)) to this Plan
          from other "qualified plans" by Eligible Employees, provided the trust
          from which such funds are transferred permits the transfer to be made
          and the transfer will not jeopardize the tax exempt status of the Plan
          or Trust or create adverse tax consequences for the Employer. Prior to
          accepting any transfers to which this Section applies, the
          Administrator may require an opinion of counsel that the amounts to be
          transferred meet the requirements of this Section. The amounts
          transferred shall be set up in a separate account herein referred to
          as a Participant's Transfer/Rollover Account. Such account shall be
          fully Vested at all times and shall not be subject to Forfeiture for
          any reason.

                    Except as permitted by Regulations (including Regulation
          1.411(d)-4), amounts attributable to "elective contributions" (as
          defined in Regulation 1.401(k)-1(g)(3)), including amounts treated as
          "elective contributions", which are transferred from another
          "qualified plan" in a plan-to-plan transfer (other than a direct
          rollover) shall be subject to the distribution limitations provided
          for in Regulation 1.401(k)-1(d).

               (b) With the consent of the Administrator, the Plan may accept a
          "rollover" by Eligible Employees, provided the "rollover" will not
          jeopardize the tax exempt status of the Plan or create adverse tax
          consequences for the Employer. Prior to accepting any "rollovers" to
          which this Section applies, the Administrator may require the Employee
          to establish (by providing opinion of counsel or otherwise) that the
          amounts to be rolled over to this Plan meet the requirements of this
          Section. The amounts rolled over shall be set up in a separate account
          herein referred to as a "Participant's Transfer/Rollover Account."
          Such account shall be fully Vested at all times and shall not be
          subject to Forfeiture for any reason.

                    For purposes of this Section 4.11, the term "qualified plan"
          shall mean any tax qualified plan under Code Section 401(a), or, any
          other plans from which distributions are eligible to be rolled over
          into this Plan pursuant to the Code. The term "rollover" means: (i)
          amounts transferred to this Plan directly from another "qualified
          plan"; (ii) distributions received by an Employee from other
          "qualified plans" which are eligible for tax-free rollover to a
          "qualified plan" and which are transferred by the Employee to this
          Plan within sixty (60) days following receipt thereof; (iii) amounts
          transferred to this Plan from a conduit individual retirement account
          provided that the conduit individual retirement account has no assets
          other than assets which (A) were previously distributed to the
          Employee by another "qualified plan," (B) were eligible for tax-free
          rollover to a "qualified plan" and (C) were deposited in such conduit
          individual retirement

                                       39
<PAGE>
          account within sixty (60) days of receipt thereof; (iv) amounts
          distributed to the Employee from a conduit individual retirement
          account meeting the requirements of clause (iii) above, and
          transferred by the Employee to this Plan within sixty (60) days of
          receipt thereof from such conduit individual retirement account; and
          (v) any other amounts which are eligible to be rolled over to this
          Plan pursuant to the Code.

               (c) Amounts in a Participant's Transfer/Rollover Account shall be
          held by the Trustee pursuant to the provisions of this Plan and may
          not be withdrawn by, or distributed to the Participant, in whole or in
          part, except as provided in paragraph (d) of this Section. The Trustee
          shall have no duty or responsibility to inquire as to the propriety of
          the amount, value or type of assets transferred, nor to conduct any
          due diligence with respect to such assets; provided, however, that
          such assets are otherwise eligible to be held by the Trustee under the
          terms of this Plan.

               (d) The Administrator, at the election of the Participant, shall
          direct the Trustee to distribute all or a portion of the amount
          credited to the Participant's Transfer/Rollover Account. Any
          distributions of amounts held in a Participant's Transfer/Rollover
          Account shall be made in a manner which is consistent with and
          satisfies the provisions of Sections 6.5 and 6.6, including, but not
          limited to, all notice and consent requirements of Code Section
          411(a)(11) and the Regulations thereunder. Furthermore, such amounts
          shall not be considered as part of a Participant's benefit in
          determining whether an involuntary cash-out of benefits may be made
          without Participant consent.

               (e) The Administrator may direct that Employee transfers and
          rollovers made after a Valuation Date be segregated into a separate
          account for each Participant until such time as the allocations
          pursuant to this Plan have been made, at which time they may remain
          segregated or be invested as part of the general Trust Fund or be
          directed by the Participant pursuant to Section 4.12.

               (f) This Plan shall not accept any direct or indirect transfers
          (as that term is defined and interpreted under Code Section 401(a)(11)
          and the Regulations thereunder) from a defined benefit plan, money
          purchase plan (including a target benefit plan), stock bonus or profit
          sharing plan which would otherwise have provided for a life annuity
          form of payment to the Participant.

               (g) Notwithstanding anything herein to the contrary, a transfer
          directly to this Plan from another "qualified plan" (or a transaction
          having the effect of such a transfer) shall only be permitted if it
          will not result in the elimination or reduction of any "Section
          411(d)(6) protected benefit" as described in Section 7.1.

               (h) Notwithstanding anything herein to the contrary, the
          Administrator, operationally and on a nondiscriminatory basis, may
          limit the source of rollover contributions that may be accepted by
          this Plan.

                                       40
<PAGE>
4.12 QUALIFIED MILITARY SERVICE

          Notwithstanding any provision of this Plan to the contrary,
contributions, benefits and service credit with respect to qualified military
service will be provided in accordance with Code Section 414(u).

                                       41
<PAGE>
                                    ARTICLE V
                           INVESTMENT OF CONTRIBUTIONS
                                 AND VALUATIONS

5.1  THE TRUST

          All amounts of money, securities or other property received under the
Plan shall be delivered to the Trustee under the Trust, to be managed, invested,
reinvested and distributed for the exclusive benefit of the Participants and
their Beneficiaries in accordance with the Plan, the Trust and any agreement
with an insurance company or other financial institution constituting a part of
the Plan and Trust. It is intended that the Plan meet the requirements of Act
Section 404(c). In this regard, the Administrator shall make available Directed
Investment Options that provide Participants with a broad range of investment
alternatives (within the meaning of Department of Labor Regulation Section
2550.404c-1). The Administrator reserves the right, at any time, to establish or
eliminate any Directed Investment Options for the investment of Participant's
Accounts.

5.2  DIRECTED INVESTMENT ACCOUNT

               (a) Each Participant may, subject to such instructions,
          guidelines or policies as shall be established by the Administrator
          (the "Participant Direction Procedures") and applied in a uniform
          nondiscriminatory manner, direct the Trustee, in writing (or in such
          other form which is acceptable to the Trustee), to invest the amount
          credited to his Account in specific assets, specific funds or other
          investments permitted under the Plan and the Participant Direction
          Procedures. That portion of the interest of any Participant so
          directing will thereupon be considered a Participant's Directed
          Account. In the absence of the making of an investment direction,
          amounts credited to a Participant's Account shall be invested in the
          Directed Investment Option selected by the Administrator, from time to
          time.

               (b) As of each Valuation Date, all Participant Directed Accounts
          shall be charged or credited with the net earnings, gains, losses and
          expenses as well as any appreciation or depreciation in the market
          value using publicly listed fair market values when available or
          appropriate as follows:

               (1) to the extent that the assets in a Participant's Directed
               Account are accounted for as pooled assets or investments, the
               allocation of earnings, gains and losses of each Participant's
               Directed Account shall be based upon the total amount of funds so
               invested in a manner proportionate to the Participant's share of
               such pooled investment; and

               (2) to the extent that the assets in the Participant's Directed
               Account are accounted for as segregated assets, the allocation of
               earnings, gains and losses from such assets shall be made on a
               separate and distinct basis.

                                       42
<PAGE>
               (c) Investment directions will be processed as soon as
          administratively practicable after proper investment directions are
          received from the Participant. No guarantee is made by the Plan,
          Employer, Administrator or Trustee that investment directions will be
          processed on a daily basis, and no guarantee is made in any respect
          regarding the processing time of an investment direction.
          Notwithstanding any other provision of the Plan, the Employer,
          Administrator or Trustee reserves the right to not value an investment
          option on any given Valuation Date for any reason deemed appropriate
          by the Employer, Administrator or Trustee. Furthermore, the processing
          of any investment transaction may be delayed for any legitimate
          business reason (including, but not limited to, failure of systems or
          computer programs, failure of the means of the transmission of data,
          force majeure, the failure of a service provider to timely receive
          values or prices, and correction for errors or omissions or the errors
          or omissions of any service provider). The processing date of a
          transaction will be binding for all purposes of the Plan and
          considered the applicable Valuation Date for an investment
          transaction.

               (d) The Participant Direction Procedures shall provide an
          explanation of the circumstances under which Participants and their
          Beneficiaries may give investment instructions, including, but need
          not be limited to, the following:

               (1) the conveyance of instructions by the Participants and their
               Beneficiaries to invest Participant Directed Accounts in Directed
               Investment Options;

               (2) the name, address and phone number of the Fiduciary (and, if
               applicable, the person or persons designated by the Fiduciary to
               act on its behalf) responsible for providing information to the
               Participant or a Beneficiary upon request relating to the
               Directed Investment Options;

               (3) applicable restrictions on transfers to and from any
               Designated Investment Alternative;

               (4) any restrictions on the exercise of voting, tender and
               similar rights related to a Directed Investment Option by the
               Participants or their Beneficiaries;

               (5) a description of any transaction fees and expenses which
               affect the balances in Participant Directed Accounts in
               connection with the purchase or sale of Directed Investment
               Options; and

               (6) general procedures for the dissemination of investment and
               other information relating to the Designated Investment
               Alternatives as deemed necessary or appropriate, including but
               not limited to a description of the following:

                                       43
<PAGE>
                    (i) the investment vehicles available under the Plan,
                    including specific information regarding any Designated
                    Investment Alternative;

                    (ii) any designated Investment Managers; and

                    (iii) a description of the additional information which may
                    be obtained upon request from the Fiduciary designated to
                    provide such information.

               (e) With respect to any Employer stock which is allocated to a
          Participant's Directed Investment Account, the Participant or
          Beneficiary shall direct the Trustee with regard to any voting, tender
          and similar rights associated with the ownership of Employer stock,
          (hereinafter referred to as the "Stock Rights") as follows:

               (1) each Participant or Beneficiary shall direct the Trustee to
               vote or otherwise exercise such Stock Rights in accordance with
               the provisions, conditions and terms of any such Stock Rights;

               (2) to the extent to which a Participant or Beneficiary does not
               instruct the Trustee to vote or otherwise exercise such Stock
               Rights, such Participants or Beneficiaries shall be deemed to
               have directed the Trustee that such Stock Rights remain nonvoted
               and unexercised.

               (f) Any information regarding investments available under the
          Plan, to the extent not required to be described in the Participant
          Direction Procedures, may be provided to the Participant in one or
          more written documents (or in any other form including, but not
          limited to, electronic media) which are separate from the Participant
          Direction Procedures and are not thereby incorporated by reference
          into this Plan.

               (g) The Administrator may, in its discretion, include in or
          exclude by amendment or other action from the Participant Direction
          Procedures such instructions, guidelines or policies as it deems
          necessary or appropriate to ensure proper administration of the Plan,
          and may interpret the same accordingly.

5.3  VALUATION OF THE TRUST FUND

          The Administrator shall direct the Trustee, as of each Valuation Date,
to determine the net worth of the assets comprising the Trust Fund as it exists
on the Valuation Date. In determining such net worth, the Trustee shall value
the assets comprising the Trust Fund at their fair market value (or their
contractual value in the case of a Contract or Policy) as of the Valuation Date
and shall deduct all expenses for which the Trustee has not yet obtained
reimbursement from the Employer or the Trust Fund. The Trustee may update the
value of any

                                       44
<PAGE>
shares held in the Participant Directed Account by reference to the number of
shares held by that Participant, priced at the market value as of the Valuation
Date.

5.4  METHOD OF VALUATION

          In determining the fair market value of securities held in the Trust
Fund which are listed on a registered stock exchange, the Administrator shall
direct the Trustee to value the same at the prices they were last traded on such
exchange preceding the close of business on the Valuation Date. If such
securities were not traded on the Valuation Date, or if the exchange on which
they are traded was not open for business on the Valuation Date, then the
securities shall be valued at the prices at which they were last traded prior to
the Valuation Date. Any unlisted security held in the Trust Fund shall be valued
at its bid price next preceding the close of business on the Valuation Date,
which bid price shall be obtained from a registered broker or an investment
banker. In determining the fair market value of assets other than securities for
which trading or bid prices can be obtained, the Trustee may appraise such
assets itself, or in its discretion, employ one or more appraisers for that
purpose and rely on the values established by such appraiser or appraisers.

                                       45
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                                   ARTICLE VI
                   DETERMINATION AND DISTRIBUTION OF BENEFITS

6.1  DETERMINATION OF BENEFITS UPON RETIREMENT

          Every Participant may terminate employment with the Employer and
retire for the purposes hereof on the Participant's Normal Retirement Date.
However, a Participant may postpone the termination of employment with the
Employer to a later date, in which event the participation of such Participant
in the Plan, including the right to receive allocations pursuant to Section 4.4,
shall continue until such Participant's Late Retirement Date. Upon a
Participant's Retirement Date or attainment of Normal Retirement Date without
termination of employment with the Employer, or as soon thereafter as is
practicable, the Trustee shall distribute, at the election of the Participant,
all amounts credited to such Participant's Combined Account in accordance with
Sections 6.5 and 6.6.

6.2  DETERMINATION OF BENEFITS UPON DEATH

               (a) Upon the death of a Participant before the Participant's
          Retirement Date or other termination of employment, all amounts
          credited to such Participant's Account shall become fully Vested. The
          Administrator shall direct the Trustee, in accordance with the
          provisions of Sections 6.6, 6.7 and 6.8, to distribute the value of
          the deceased Participant's accounts to the Participant's Beneficiary.

               (b) Upon the death of a Participant after the Participant's
          Retirement or other termination of employment, the Administrator shall
          direct the Trustee, in accordance with the provisions of Sections 6.6,
          6.7 and 6.8, to distribute any remaining Vested amounts credited to
          the accounts of a deceased Participant to such Participant's
          Beneficiary.

               (c) Any security interest held by the Plan by reason of an
          outstanding loan to the Participant shall be taken into account in
          determining the amount of the death benefit.

               (d) The Administrator may require such proper proof of death and
          such evidence of the right of any person to receive payment of the
          value of the account of a deceased Participant or as the Administrator
          may deem desirable. The Administrator's determination of death and of
          the right of any person to receive payment shall be conclusive.

               (e) The Beneficiary of the death benefit payable pursuant to this
          Section shall be the Participant's spouse. Except, however, the
          Participant may designate a Beneficiary other than the spouse if:

               (1) the spouse has waived the right to be the Participant's
               Beneficiary, or

                                       46
<PAGE>
               (2) the Participant is legally separated or has been abandoned
               (within the meaning of local law) and the Participant has a court
               order to such effect (and there is no "qualified domestic
               relations order" as defined in Code Section 414(p) which provides
               otherwise), or

               (3) the Participant has no spouse, or

               (4) the spouse cannot be located.

                    In such event, the designation of a Beneficiary shall be
          made on a form satisfactory to the Administrator. A Participant may at
          any time revoke a designation of a Beneficiary or change a Beneficiary
          by filing written (or in such other form as permitted by the Internal
          Revenue Service) notice of such revocation or change with the
          Administrator. However, the Participant's spouse must again consent in
          writing (or in such other form as permitted by the Internal Revenue
          Service) to any change in Beneficiary unless the original consent
          acknowledged that the spouse had the right to limit consent only to a
          specific Beneficiary and that the spouse voluntarily elected to
          relinquish such right.

               (f) In the event no valid designation of Beneficiary exists, or
          if the Beneficiary is not alive at the time of the Participant's
          death, the death benefit will be paid in the following order of
          priority to:

               (1) the Participant's surviving spouse;

               (2) the Participant's children, including adopted children, per
               stirpes;

               (3) the Participant's surviving parents, in equal shares; or

               (4) the Participant's estate.

                    If the Beneficiary does not predecease the Participant, but
          dies prior to distribution of the death benefit, the death benefit
          will be paid to the Beneficiary's estate.

               (g) Notwithstanding anything in this Section to the contrary, if
          a Participant has designated the spouse as a Beneficiary, then a
          divorce decree or a legal separation that relates to such spouse shall
          revoke the Participant's designation of the spouse as a Beneficiary
          unless the decree or a "qualified domestic relations order" (within
          the meaning of Code Section 414(p)) provides otherwise.

               (h) Any consent by the Participant's spouse to waive any rights
          to the death benefit must be in writing (or in such other form as
          permitted by the Internal Revenue Service), must acknowledge the
          effect of such waiver, and be witnessed by a Plan representative or a
          notary public. Further, the spouse's consent must be irrevocable and
          must acknowledge the specific nonspouse Beneficiary.

                                       47
<PAGE>
6.3  DETERMINATION OF BENEFITS IN EVENT OF DISABILITY

          In the event of a Participant's Total and Permanent Disability prior
to the Participant's Retirement Date or other termination of employment, all
amounts credited to such Participant's Account shall become fully Vested. In the
event of a Participant's Total and Permanent Disability, the Administrator, in
accordance with the provisions of Sections 6.5, 6.6 and 6.8, shall direct the
distribution to such Participant of all Vested amounts credited to such
Participant's Account.

6.4  DETERMINATION OF BENEFITS UPON TERMINATION

               (a) If a Participant's employment with the Employer is terminated
          for any reason other than death, Total and Permanent Disability or
          retirement, then such Participant shall be entitled to such benefits
          as are provided hereinafter pursuant to this Section 6.4.

                    A Terminated Participant shall be entitled to receive the
          entire Vested portion of the Terminated Participant's Account as of
          the Valuation Date on account of the Participant's severance from
          employment. Any distribution under this paragraph shall be made in a
          manner which is consistent with and satisfies the provisions of
          Sections 6.5 and 6.6, including, but not limited to, all notice and
          consent requirements of Code Section 411(a)(11) and the Regulations
          thereunder.

               (b) A Participant shall become fully Vested immediately upon
          entry into the Plan.

               (c) The computation of a Participant's nonforfeitable percentage
          of such Participant's interest in the Plan shall not be reduced as the
          result of any direct or indirect amendment to this Plan. In the event
          that the Plan is amended to change or modify any vesting schedule, or
          if the Plan is amended in any way that directly or indirectly affects
          the computation of the Participant's nonforfeitable percentage, or if
          the Plan is deemed amended by an automatic change to a top heavy
          vesting schedule, then each Participant with at least three (3) whole
          year Periods of Service as of the expiration date of the election
          period may elect to have such Participant's nonforfeitable percentage
          computed under the Plan without regard to such amendment or change. If
          a Participant fails to make such election, then such Participant shall
          be subject to the new vesting schedule. The Participant's election
          period shall commence on the adoption date of the amendment and shall
          end sixty (60) days after the latest of:

               (1) the adoption date of the amendment,

               (2) the effective date of the amendment, or

               (3) the date the Participant receives written notice of the
               amendment from the Employer or Administrator.

                                       48
<PAGE>
6.5  FORM OF DISTRIBUTION

               (a) The Administrator, pursuant to the election of the
          Participant, shall direct the Trustee to distribute to a Participant
          or such Participant's Beneficiary any amount to which the Participant
          is entitled under the Plan in one lump-sum payment in cash.

               (b) Unless the Participant's interest is distributed in a single
          sum on or before the required beginning date, as of the first
          distribution calendar year distributions will be made in accordance
          with Sections 6.6(c) and 6.6(d) of this Article.

               (c) If a Participant's benefits are distributed in the form of an
          annuity purchased from an insurance company, distributions thereunder
          will be made in accordance with the requirements of Code Section
          401(a)(9) and the Regulations thereunder. All annuity Contracts under
          this Plan shall be non-transferable when distributed. Furthermore, the
          terms of any annuity Contract purchased and distributed to a
          Participant or spouse shall comply with all of the requirements of the
          Plan.

               (d) Any distribution to a Participant who has a nonforfeitable
          accrued benefit which exceeds $5,000, shall require such Participant's
          written (or in such other form as permitted by the Internal Revenue
          Service) consent if such distribution occurs prior to the time the
          Participant attains (or would have attained if not deceased) the later
          of the Participant's Normal Retirement Age or age 62.

               (e) The following rules will apply to the consent requirements
          set forth in subsection (d):

               (1) The Participant must be informed of the right to defer
               receipt of the distribution. If a Participant fails to consent,
               it shall be deemed an election to defer the distribution of any
               benefit. However, any election to defer the receipt of benefits
               shall not apply with respect to distributions which are required
               under Section 6.6(b)(i).

               (2) Notice of the rights specified under this paragraph shall be
               provided no less than thirty (30) days and no more than ninety
               (90) days before the date the distribution commences.

               (3) Written (or such other form as permitted by the Internal
               Revenue Service) consent of the Participant to the distribution
               must not be made before the Participant receives the notice and
               must not be made more than ninety (90) days before the date the
               distribution commences.

               (4) No consent shall be valid if a significant detriment, as
               determined by the Internal Revenue Service Commissioner, is
               imposed under the Plan on any Participant who does not consent to
               the distribution.

                                       49
<PAGE>
                    Any such distribution may commence less than thirty (30)
               days after the notice required under Regulation 1.411(a)-11(c) is
               given, provided that: (1) the Administrator clearly informs the
               Participant that the Participant has a right to a period of at
               least thirty (30) days after receiving the notice to consider the
               decision of whether or not to elect a distribution (and, if
               applicable, a particular distribution option), and (2) the
               Participant, after receiving the notice, affirmatively elects a
               distribution.

               (f) If the value of a Terminated Participant's nonforfeitable
          accrued benefit is $5,000 or less, then the Administrator shall direct
          the Trustee to cause the entire nonforfeitable accrued benefit to be
          paid to such Participant in a single lump sum. The value of such
          nonforfeitable accrued benefit shall be determined without regard to
          that portion of the nonforfeitable accrued benefit that is
          attributable to rollover contributions (and earnings allocable
          thereto) within the meaning of Code Sections 402(c), 403(a)(4),
          403(b)(8), 408(d)(3)(A)(II) and 457(e)(16).

               (g) In the event of a mandatory distribution greater than $1,000
          in accordance with subsection (f) above, if the Participant does not
          elect to have such distribution paid directly to an eligible
          retirement plan specified by the Participant in a direct rollover in
          accordance with Section 6.14 or to receive the distribution directly,
          then the Administrator will pay the distribution in a direct rollover
          to an individual retirement plan designated by the Administrator.

6.6  MINIMUM DISTRIBUTION REQUIREMENTS

          (a) General Rules.

               (i) Precedence. The requirements of this Section will take
               precedence over any inconsistent provisions of the Plan.

               (ii) Requirements of Regulations Incorporated. All distributions
               required under this Article will be determined and made in
               accordance with the Regulations under Code Section
               401(a)(9).

          (b) Time and Manner of Distribution.

               (i) Required Beginning Date. The Participant's entire interest
               will be distributed, or begin to be distributed, to the
               Participant no later than the Participant's required beginning
               date.

               (ii) Death of Participant Before Distributions Begin. If the
               Participant dies before distributions begin, the Participant's
               entire interest will be distributed, or begin to be distributed,
               no later than as follows:

                    (A) If the Participant's surviving spouse is the
                    Participant's sole designated Beneficiary, then, except as
                    provided in subsection (C)

                                       50
<PAGE>
                    below, distributions to the surviving spouse will begin by
                    December 31st of the calendar year immediately following the
                    calendar year in which the Participant died, or by December
                    31st of the calendar year in which the Participant would
                    have attained age 70 1/2, if later.

                    (B) If the Participant's surviving spouse is not the
                    Participant's sole designated Beneficiary, then, except as
                    provided in subsection (C) below, distributions to the
                    designated Beneficiary will begin by December 31st of the
                    calendar year immediately following the calendar year in
                    which the Participant died.

                    (C) If the Participant dies before distributions begin and
                    there is a designated Beneficiary, distribution to the
                    designated Beneficiary is not required to begin by the date
                    specified in this Section 6.6(b)(ii), but the Participant's
                    entire interest will be distributed to the designated
                    Beneficiary by December 31st of the calendar year containing
                    the fifth anniversary of the Participant's death. If the
                    Participant's surviving spouse is the Participant's sole
                    designated Beneficiary and the surviving spouse dies after
                    the Participant but before distributions to either the
                    Participant or the surviving spouse begin, then this
                    subsection (C) will apply as if the surviving spouse were
                    the Participant. This subsection (C) will apply to all
                    distributions.

                    (D) If there is no designated Beneficiary as of September
                    30th of the year following the year of the Participant's
                    death, the Participant's entire interest will be distributed
                    by December 31st of the calendar year containing the fifth
                    anniversary of the Participant's death.

                    (E) If the Participant's surviving spouse is the
                    Participant's sole designated Beneficiary and the surviving
                    spouse dies after the Participant but before distributions
                    to the surviving spouse begin, this Section 6.6(b)(ii),
                    other than subsection (A), will apply as if the surviving
                    spouse were the Participant.

                    For purposes of this Section 6.6(b)(ii) and Section 6.6(d),
                    unless Section 6.6(b)(ii)(E) applies, distributions are
                    considered to begin on the Participant's required beginning
                    date. If Section 6.6(b)(ii)(E) applies, distributions are
                    considered to begin on the date distributions are required
                    to begin to the surviving spouse under subsection (A) above.

                                       51
<PAGE>
          (c) Required Minimum Distributions During Participant's Lifetime.

               (i) Amount of Required Minimum Distribution For Each Distribution
               Calendar Year. During the Participant's lifetime, the minimum
               amount that will be distributed for each distribution calendar
               year is the lesser of:

                    (A) the quotient obtained by dividing the Participant's
                    account balance by the distribution period in the Uniform
                    Lifetime Table set forth in Section 1.401(a)(9)-9 of the
                    Regulations, using the Participant's age as of the
                    Participant's birthday in the distribution calendar year; or

                    (B) if the Participant's sole designated Beneficiary for the
                    distribution calendar year is the Participant's spouse, the
                    quotient obtained by dividing the Participant's account
                    balance by the number in the Joint and Last Survivor Table
                    set forth in Section 1.401(a)(9)-9 of the Treasury
                    regulations, using the Participant's and spouse's attained
                    ages as of the Participant's and spouse's birthdays in the
                    distribution calendar year.

               (ii) Lifetime Required Minimum Distributions Continue Through
               Year of Participant's Death. Required minimum distributions will
               be determined under this Section 6.6(c) beginning with the first
               distribution calendar year and up to and including the
               distribution calendar year that includes the Participant's date
               of death.

          (d) Required Minimum Distributions After Participant's Death.

               (i) Death On or After Date Distributions Begin.

                    (A) Participant Survived by Designated Beneficiary. If the
                    Participant dies on or after the date distributions begin
                    and there is a designated Beneficiary, the minimum amount
                    that will be distributed for each distribution calendar year
                    after the year of the Participant's death is the quotient
                    obtained by dividing the Participant's account balance by
                    the longer of the remaining life expectancy of the
                    Participant or the remaining life expectancy of the
                    Participant's designated Beneficiary, determined as follows:

                         (1) The Participant's remaining life expectancy is
                         calculated using the age of the Participant in the year
                         of death, reduced by one for each subsequent year.

                         (2) If the Participant's surviving spouse is the
                         Participant's sole designated Beneficiary, the
                         remaining life expectancy of the surviving spouse is
                         calculated for each distribution calendar year after
                         the year of the Participant's death using the surviving
                         spouse's age as of the spouse's

                                       52
<PAGE>
                         birthday in that year. For distribution calendar years
                         after the year of the surviving spouse's death, the
                         remaining life expectancy of the surviving spouse is
                         calculated using the age of the surviving spouse as of
                         the spouse's birthday in the calendar year of the
                         spouse's death, reduced by one for each subsequent
                         calendar year.

                         (3) If the Participant's surviving spouse is not the
                         Participant's sole designated Beneficiary, the
                         designated Beneficiary's remaining life expectancy is
                         calculated using the age of the beneficiary in the year
                         following the year of the Participant's death, reduced
                         by one for each subsequent year.

                    (B) No Designated Beneficiary. If the Participant dies on or
                    after the date distributions begin and there is no
                    designated Beneficiary as of September 30th of the year
                    after the year of the Participant's death, the minimum
                    amount that will be distributed for each distribution
                    calendar year after the year of the Participant's death is
                    the quotient obtained by dividing the Participant's account
                    balance by the Participant's remaining life expectancy
                    calculated using the age of the Participant in the year of
                    death, reduced by one for each subsequent year.

               (ii) Death Before Date Distributions Begin.

                    (A) Participant Survived by Designated Beneficiary. Except
                    as provided in Section 6.6(b)(ii)(c), if the Participant
                    dies before the date distributions begin and there is a
                    designated Beneficiary, the minimum amount that will be
                    distributed for each distribution calendar year after the
                    year of the Participant's death is the quotient obtained by
                    dividing the Participant's account balance by the remaining
                    life expectancy of the Participant's designated Beneficiary,
                    determined as provided in Section 6.6(d)(i).

                    (B) If the Participant dies before distributions begin and
                    there is a designated Beneficiary, distribution to the
                    designated Beneficiary is not required to begin by the date
                    specified in Section 6.6(b)(ii), but the Participant's
                    entire interest will be distributed to the designated
                    Beneficiary by December 31st of the calendar year containing
                    the fifth anniversary of the Participant's death. If the
                    Participant's surviving spouse is the Participant's sole
                    designated Beneficiary and the surviving spouse dies after
                    the Participant but before distributions to either the
                    Participant or the surviving spouse begin, then this Section
                    B will apply as if the surviving spouse were the
                    Participant. This Section B will apply to all distributions.

                    (C) No Designated Beneficiary. If the Participant dies
                    before

                                       53
<PAGE>
                    the date distributions begin and there is no designated
                    Beneficiary as of September 30th of the year following the
                    year of the Participant's death, distribution of the
                    Participant's entire interest will be completed by December
                    31st of the calendar year containing the fifth anniversary
                    of the Participant's death.

                    (D) Death of Surviving Spouse Before Distributions to
                    Surviving Spouse Are Required to Begin. If the Participant
                    dies before the date distributions begin, the Participant's
                    surviving spouse is the Participant's sole designated
                    Beneficiary, and the surviving spouse dies before
                    distributions are required to begin to the surviving spouse
                    under Section 6.6(b)(ii)(A), this Section 6.6(d)(ii) will
                    apply as if the surviving spouse were the Participant.

          (e) Definitions. For purposes of this Article, the following terms
     shall have the following meanings.

               (i) Designated Beneficiary. The individual who is designated as
               the Beneficiary under Section 6.2(e) of the Plan and is the
               designated Beneficiary under Code Section 401(a)(9) and section
               1.401(a)(9)-4, Q&A-1, of the Regulations.

               (ii) Distribution calendar year. A calendar year for which a
               minimum distribution is required. For distributions beginning
               before the Participant's death, the first distribution calendar
               year is the calendar year immediately preceding the calendar year
               which contains the Participant's required beginning date. For
               distributions beginning after the Participant's death, the first
               distribution calendar year is the calendar year in which
               distributions are required to begin under Section 6.6(b)(ii). The
               required minimum distribution for the Participant's first
               distribution calendar year will be made on or before the
               Participant's required beginning date. The required minimum
               distribution for other distribution calendar years, including the
               required minimum distribution for the distribution calendar year
               in which the Participant's required beginning date occurs, will
               be made on or before December 31st of that distribution calendar
               year.

               (iii) Life expectancy. Life expectancy as computed by use of the
               Single Life Table in section 1.401(a)(9)-9 of the Regulations.

               (iv) Participant's account balance. The account balance as of the
               last Valuation Date in the calendar year immediately preceding
               the distribution calendar year (valuation calendar year)
               increased by the amount of any contributions made and allocated
               or forfeitures allocated to the account balance as of dates in
               the valuation calendar year after the Valuation Date and
               decreased by distributions made in the valuation calendar year
               after the Valuation Date. The account balance for the valuation
               calendar year includes any amounts rolled over or transferred to
               the plan either in the

                                       54
<PAGE>
               valuation calendar year or in the distribution calendar year if
               distributed or transferred in the valuation calendar year.

               (v) Required beginning date. April 1st of the calendar year
               following the later of (i) the calendar year in which the
               Participant attains age 70 1/2 or (ii) the calendar year in which
               the Participant retires, provided however, that this clause (ii)
               shall not apply in the case of a Participant who is a "five (5)
               percent owner" as described in Code Section 416(i)(l) at any time
               during the Plan Year ending with or within calendar year in which
               such owner attains age 70 1/2.

6.7  DISTRIBUTION OF BENEFITS UPON DEATH

               (a) The death benefit payable pursuant to Section 6.2 shall be
          paid to the Participant's Beneficiary in one lump-sum payment in cash
          subject to the rules of Section 6.6.

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

6.8  TIME OF SEGREGATION OR DISTRIBUTION

          Except as limited by Sections 6.6 and 6.7, whenever the Trustee is to
make a distribution, the distribution may be made on such date or as soon
thereafter as is practicable. However, unless a Participant elects in writing to
defer the receipt of benefits (such election may not result in a death benefit
that is more than incidental), the payment of benefits shall occur not later
than the sixtieth (60th) day after the close of the Plan Year in which the
latest of the following events occurs: (a) the date on which the Participant
attains the earlier of age 65 or the Normal Retirement Age specified herein; (b)
the tenth (10th) anniversary of the year in which the Participant commenced
participation in the Plan; or (c) the date the Participant terminates employment
with the Employer.

          Notwithstanding the foregoing, the failure of a Participant to consent
to a distribution that is "immediately distributable" (within the meaning of
Section 6.5), shall be deemed to be an election to defer the commencement of
payment of any benefit sufficient to satisfy this Section.

6.9  DISTRIBUTION FOR MINOR OR INCOMPETENT BENEFICIARY

          In the event a distribution is to be made to a minor or incompetent
Beneficiary, then the Administrator may direct that such distribution be paid to
the legal guardian, or if none in the case of a minor Beneficiary, to a parent
of such Beneficiary or a responsible adult with whom the Beneficiary maintains
residence, or to the custodian for such Beneficiary under the Uniform Gift to
Minors Act or Gift to Minors Act, if such is permitted by the laws of the state
in which said Beneficiary resides. Such a payment to the legal guardian,
custodian or parent of a minor

                                       55
<PAGE>
Beneficiary shall fully discharge the Trustee, Employer, and Plan from further
liability on account thereof.

6.10 LOCATION OF PARTICIPANT OR BENEFICIARY UNKNOWN

          In the event that all, or any portion, of the distribution payable to
a Participant or Beneficiary hereunder shall, at the later of the Participant's
attainment of age 62 or Normal Retirement Age, remain unpaid solely by reason of
the inability of the Administrator, after sending a registered letter, return
receipt requested, to the last known address, and after further diligent effort,
to ascertain the whereabouts of such Participant or Beneficiary, the amount so
distributable shall be treated as a Forfeiture pursuant to the Plan.
Notwithstanding the foregoing, if the value of a Participant's Vested benefit
derived from Employer and Employee contributions does not exceed $5,000, then
the amount distributable may, in the sole discretion of the Administrator,
either be treated as a Forfeiture, or be paid directly to an individual
retirement account described in Code Section 408(a) or an individual retirement
annuity described in Code Section 408(b) at the time it is determined that the
whereabouts of the Participant or the Participant's Beneficiary cannot be
ascertained. In the event a Participant or Beneficiary is located subsequent to
the Forfeiture, such benefit shall be restored, first from Forfeitures, if any,
and then from an additional Employer contribution if necessary. However,
regardless of the preceding, a benefit which is lost by reason of escheat under
applicable state law is not treated as a Forfeiture for purposes of this Section
nor as an impermissable forfeiture under the Code.

6.11 PRE-RETIREMENT DISTRIBUTION

          Unless otherwise provided, at such time as a Participant shall have
attained the age of 59 1/2 years, the Administrator, at the election of the
Participant who has not severed employment with the Employer, shall direct the
Trustee to distribute all or a portion of the Vested amount then credited to the
accounts maintained on behalf of the Participant in the order set forth below:

          (1)  First, all or part of his rollover contributions and earnings
               attributable to such contributions;

          (2)  Second, all or part of his matching contributions and earnings
               attributable to such contributions; and

          (3)  Third, all or part of his salary reduction contributions and
               earnings attributable to such contributions;

          In the event that the Administrator makes such a distribution, the
Participant shall continue to be eligible to participate in the Plan on the same
basis as any other Employee. Any distribution made pursuant to this Section
shall be made in a manner consistent with Sections 6.5 and 6.6, including, but
not limited to, all notice and consent requirements of Code Section 411(a)(11)
and the Regulations thereunder.

          Notwithstanding the above, pre-retirement distributions from a
Participant's Elective Account shall not be permitted prior to the Participant
attaining age 59 1/2 except as otherwise permitted under the terms of the Plan.

                                       56
<PAGE>
6.12 ADVANCE DISTRIBUTION FOR HARDSHIP

               (a) The Administrator, at the election of the Participant, shall
          direct the Trustee to distribute to any Participant in any one Plan
          Year up to the lesser of 100% of the Participant's Elective Account
          valued as of the last Valuation Date or the amount necessary to
          satisfy the immediate and heavy financial need of the Participant. Any
          distribution made pursuant to this Section shall be deemed to be made
          as of the first day of the Plan Year or, if later, the Valuation Date
          immediately preceding the date of distribution, and the Participant's
          Elective Account shall be reduced accordingly. Withdrawal under this
          Section is deemed to be on account of an immediate and heavy financial
          need of the Participant only if the withdrawal is for:

               (1) Medical expenses described in Code Section 213(d) incurred by
               the Participant, the Participant's spouse, or any of the
               Participant's dependents (as defined in Code Section 152) or
               necessary for these persons to obtain medical care as described
               in Code Section 213(d);

               (2) The costs directly related to the purchase (excluding
               mortgage payments) of a principal residence for the Participant;

               (3) Payment of tuition, related educational fees, and room and
               board expenses for the next twelve (12) months of post-secondary
               education for the Participant and the Participant's spouse,
               children, or dependents; or

               (4) Payments necessary to prevent the eviction of the Participant
               from the Participant's principal residence or foreclosure on the
               mortgage on that residence.

               (b) No distribution shall be made pursuant to this Section unless
          the Administrator, based upon the Participant's representation and
          such other facts as are known to the Administrator, determines that
          all of the following conditions are satisfied:

               (1) The distribution is not in excess of the amount of the
               immediate and heavy financial need of the Participant. The amount
               of the immediate and heavy financial need may include any amounts
               necessary to pay any federal, state, or local income taxes or
               penalties reasonably anticipated to result from the distribution;

               (2) The Participant has obtained all distributions, other than
               hardship distributions, and all nontaxable (at the time of the
               loan) loans currently available under all plans maintained by the
               Employer;

               (3) The Plan, and all other plans maintained by the Employer,
               provide that the Participant's elective deferrals and after-tax
               voluntary Employee contributions will be suspended for six (6)
               months after receipt of the hardship distribution or, the
               Participant, pursuant to a legally enforceable

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<PAGE>
               agreement, will suspend elective deferrals and after-tax
               voluntary Employee contributions to the Plan and all other plans
               maintained by the Employer for six (6) months after receipt of
               the hardship distribution; and

               (4) The Plan, and all other plans maintained by the Employer,
               provide that the Participant may not make elective deferrals for
               the Participant's taxable year immediately following the taxable
               year of the hardship distribution in excess of the applicable
               limit under Code Section 402(g) for such next taxable year less
               the amount of such Participant's elective deferrals for the
               taxable year of the hardship distribution.

               (c) Notwithstanding the above, distributions from the
          Participant's Elective Account pursuant to this Section shall be
          limited solely to the Participant's total Deferred Compensation as of
          the date of distribution, reduced by the amount of any previous
          distributions pursuant to this Section and Section 6.11.

               (d) Any distribution made pursuant to this Section shall be made
          in a manner which is consistent with and satisfies the provisions of
          Sections 6.5 and 6.6, including, but not limited to, all notice and
          consent requirements of Code Section 411(a)(11) and the Regulations
          thereunder.

6.13 QUALIFIED DOMESTIC RELATIONS ORDER DISTRIBUTION

          All rights and benefits, including elections, provided to a
Participant in this Plan shall be subject to the rights afforded to any
"alternate payee" under a "qualified domestic relations order." Furthermore, a
distribution to an "alternate payee" shall be permitted if such distribution is
authorized by a "qualified domestic relations order," even if the affected
Participant has not separated from service and has not reached the "earliest
retirement age" under the Plan. For the purposes of this Section, "alternate
payee," "qualified domestic relations order" and "earliest retirement age" shall
have the meaning set forth under Code Section 414(p).

6.14 DIRECT ROLLOVER

               (a) Notwithstanding any provision of the Plan to the contrary
          that would otherwise limit a "distributee's" election under this
          Section, a "distributee" may elect, at the time and in the manner
          prescribed by the Administrator, to have any portion of an "eligible
          rollover distribution" that is equal to at least $500 paid directly to
          an "eligible retirement plan" specified by the "distributee" in a
          "direct rollover."

               (b) For purposes of this Section the following definitions shall
          apply:

               (1) An "eligible rollover distribution" is any distribution of
               all or any portion of the balance to the credit of the
               "distributee," except that an "eligible rollover distribution"
               does not include: any distribution that is one of a series of
               substantially equal periodic payments (not less frequently than
               annually) made for the life (or life expectancy) of the

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<PAGE>
               "distributee" or the joint lives (or joint life expectancies) of
               the "distributee" and the "distributee's" designated beneficiary,
               or for a specified period of ten years or more; any distribution
               to the extent such distribution is required under Code Section
               401(a)(9); the portion of any other distribution that is not
               includible in gross income (determined without regard to the
               exclusion for net unrealized appreciation with respect to
               employer securities); any hardship distribution; as defined in
               Regulation 1.401(k)-1(d)(2); and any other distribution that is
               reasonably expected to total less than $200 during a year.

               (2) An "eligible retirement plan" is an individual retirement
               account described in Code Section 408(a), an individual
               retirement annuity described in Code Section 408(b), an annuity
               plan described in Code Section 403(a), or a qualified trust
               described in Code Section 401(a), that accepts the
               "distributee's" "eligible rollover distribution." However, in the
               case of an "eligible rollover distribution" to the surviving
               spouse, an "eligible retirement plan" is an individual retirement
               account or individual retirement annuity. Eligible retirement
               plan shall also mean an annuity contract described in Code
               Section 403(b) and an eligible plan under Code Section 457(b)
               which is maintained by a state, political subdivision of a state,
               or any agency or instrumentality of a state or political
               subdivision of a state and which agrees to separately account for
               amounts transferred into such plan from this Plan. The definition
               of eligible retirement plan shall also apply in the case of a
               distribution to a surviving spouse, or to a spouse or former
               spouse who is the alternate payee under a "qualified domestic
               relation order", as defined in Code Section 414(p).

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

               (4) A "direct rollover" is a payment by the Plan to the "eligible
               retirement plan" specified by the "distributee."

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                                   ARTICLE VII
                    AMENDMENT, TERMINATION, MERGERS AND LOANS

7.1  AMENDMENT

               (a) The Employer shall have the right at any time to amend this
          Plan, subject to the limitations of this Section. However, any
          amendment which affects the rights, duties or responsibilities of the
          Trustee or Administrator may only be made with the Trustee's or
          Administrator's written consent. Any such amendment shall become
          effective as provided therein upon its execution. The Trustee shall
          not be required to execute any such amendment unless the amendment
          affects the duties of the Trustee hereunder.

               (b) No amendment to the Plan shall be effective if it authorizes
          or permits any part of the Trust Fund (other than such part as is
          required to pay taxes and administration expenses) to be used for or
          diverted to any purpose other than for the exclusive benefit of the
          Participants or their Beneficiaries or estates; or causes any
          reduction in the amount credited to the account of any Participant; or
          causes or permits any portion of the Trust Fund to revert to or become
          property of the Employer.

               (c) Except as permitted by Regulations (including Regulation
          1.411(d)-4) or other Internal Revenue Service guidance, no Plan
          amendment or transaction having the effect of a Plan amendment (such
          as a merger, plan transfer or similar transaction) shall be effective
          if it eliminates or reduces any "Section 411(d)(6) protected benefit"
          or adds or modifies conditions relating to "Section 411(d)(6)
          protected benefits" which results in a further restriction on such
          benefits unless such "Section 411(d)(6) protected benefits" are
          preserved with respect to benefits accrued as of the later of the
          adoption date or effective date of the amendment. "Section 411(d)(6)
          protected benefits" are benefits described in Code Section
          411(d)(6)(A), early retirement benefits and retirement-type subsidies,
          and optional forms of benefit. A Plan amendment that eliminates or
          restricts the ability of a Participant to receive payment of the
          Participant's interest in the Plan under a particular optional form of
          benefit will be permissible if the amendment satisfies the conditions
          in (1) and (2) below:

               (1) The amendment provides a single-sum distribution form that is
               otherwise identical to the optional form of benefit eliminated or
               restricted. For purposes of this condition (1), a single-sum
               distribution form is otherwise identical only if it is identical
               in all respects to the eliminated or restricted optional form of
               benefit (or would be identical except that it provides greater
               rights to the Participant) except with respect to the timing of
               payments after commencement.

               (2) The amendment is not effective unless the amendment provides
               that the amendment shall not apply to any distribution with an
               annuity starting date earlier than the earlier of: (i) the
               ninetieth (90th) day after the date the Participant receiving the
               distribution has been furnished a

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<PAGE>
               summary that reflects the amendment and that satisfies the Act
               requirements at 29 CFR 2520.104b-3 (relating to a summary of
               material modifications) or (ii) the first day of the second Plan
               Year following the Plan Year in which the amendment is adopted.

7.2  TERMINATION

               (a) The Employer shall have the right at any time to terminate
          the Plan by delivering to the Trustee and Administrator written notice
          of such termination. Upon any full or partial termination, all amounts
          credited to the affected Participants' Accounts shall become 100%
          Vested as provided in Section 6.4 and shall not thereafter be subject
          to forfeiture, and all unallocated amounts, including Forfeitures,
          shall be allocated to the accounts of all Participants in accordance
          with the provisions hereof.

               (b) Upon the full termination of the Plan, the Employer shall
          direct the distribution of the assets of the Trust Fund to
          Participants in a manner which is consistent with and satisfies the
          provisions of Section 6.5. Distributions to a Participant shall be
          made in cash or through the purchase of irrevocable nontransferable
          deferred commitments from an insurer. Except as permitted by
          Regulations, the termination of the Plan shall not result in the
          reduction of "Section 411(d)(6) protected benefits" in accordance with
          Section 7.1(c).

7.3  MERGER, CONSOLIDATION OR TRANSFER OF ASSETS

          This Plan may be merged or consolidated with, or its assets and/or
liabilities may be transferred to any other plan and trust only if the benefits
which would be received by a Participant of this Plan, in the event of a
termination of the Plan immediately after such transfer, merger or
consolidation, are at least equal to the benefits the Participant would have
received if the Plan had terminated immediately before the transfer, merger or
consolidation, and such transfer, merger or consolidation does not otherwise
result in the elimination or reduction of any "Section 411(d)(6) protected
benefits" in accordance with Section 7.1(c).

7.4  LOANS TO PARTICIPANTS

               (a) The Trustee may, in the Trustee's discretion, make loans to
          Participants and Beneficiaries under the following circumstances: (1)
          loans shall be made available to all Participants and Beneficiaries on
          a reasonably equivalent basis; (2) loans shall not be made available
          to Highly Compensated Employees in an amount greater than the amount
          made available to other Participants and Beneficiaries; (3) loans
          shall bear a reasonable rate of interest; (4) loans shall be
          adequately secured; and (5) loans shall provide for periodic repayment
          over a reasonable period of time.

               (b) Loans made pursuant to this Section (when added to the
          outstanding balance of all other loans made by the Plan to the
          Participant) may, in accordance with a uniform and nondiscriminatory
          policy established by the Administrator, be limited to the lesser of:

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<PAGE>
               (1) $50,000 reduced by the excess (if any) of the highest
               outstanding balance of loans from the Plan to the Participant
               during the one year period ending on the day before the date on
               which such loan is made, over the outstanding balance of loans
               from the Plan to the Participant on the date on which such loan
               was made, or

               (2) one-half (1/2) of the present value of the nonforfeitable
               accrued benefit of the Participant under the Plan.

                    For purposes of this limit, all plans of the Employer shall
          be considered one plan.

               (c) Loans shall provide for level amortization with payments to
          be made not less frequently than quarterly over a period not to exceed
          five (5) years. However, loans used to acquire any dwelling unit
          which, within a reasonable time, is to be used (determined at the time
          the loan is made) as a "principal residence" of the Participant shall
          provide for periodic repayment over a reasonable period of time that
          may exceed five (5) years. For this purpose, a "principal residence"
          has the same meaning as a "principal residence" under Code Section
          1034. Loan repayments may be suspended during any break in service due
          to qualified military service under this Plan as permitted under Code
          Section 414(u)(4).

               (d) Any loans granted or renewed shall be made pursuant to a
          Participant loan program. Such loan program shall be established in
          writing and must include, but need not be limited to, the following:

               (1) the identity of the person or positions authorized to
               administer the Participant loan program;

               (2) a procedure for applying for loans;

               (3) the basis on which loans will be approved or denied;

               (4) limitations, if any, on the types and amounts of loans
               offered;

               (5) the procedure under the program for determining a reasonable
               rate of interest;

               (6) the types of collateral which may secure a Participant loan;
               and

               (7) the events constituting default and the steps that will be
               taken to preserve Plan assets.

                    Such Participant loan program shall be contained in a
          separate written document which, when properly executed, is hereby
          incorporated by reference and made a part of the Plan. Furthermore,
          such Participant loan program

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<PAGE>
          may be modified or amended in writing from time to time without the
          necessity of amending this Section.

               (e) Notwithstanding anything in this Plan to the contrary, if a
          Participant or Beneficiary defaults on a loan made pursuant to this
          Section, then the loan default will be a distributable event to the
          extent permitted by the Code and Regulations.

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                                  ARTICLE VIII
                              TOP HEAVY PROVISIONS

8.1  TOP HEAVY PLAN REQUIREMENTS

          This Article shall apply for purposes of determining whether the Plan
is a top-heavy plan under Code Section 416(g) for Plan years beginning on or
after May 7, 2004, and whether the Plan satisfies the minimum benefits
requirements of Code Section 416(c) for such years. For any Top Heavy Plan Year,
the Plan shall provide the special vesting requirements of Code Section 416(b)
pursuant to Section 6.4 of the Plan and the special minimum allocation
requirements of Code Section 416(c) pursuant to Section 4.4 of the Plan.

8.2  DETERMINATION OF TOP HEAVY STATUS

               (a) This Plan shall be a Top Heavy Plan for any Plan Year in
          which, as of the Determination Date, (1) the Present Value of Accrued
          Benefits of Key Employees and (2) the sum of the Aggregate Accounts of
          Key Employees under this Plan and all plans of an Aggregation Group,
          exceeds sixty percent (60%) of the Present Value of Accrued Benefits
          and the Aggregate Accounts of all Key and Non-Key Employees under this
          Plan and all plans of an Aggregation Group.

                    If any Participant is a Non-Key Employee for any Plan Year,
          but such Participant was a Key Employee for any prior Plan Year, such
          Participant's Present Value of Accrued Benefit and/or Aggregate
          Account balance shall not be taken into account for purposes of
          determining whether this Plan is a Top Heavy Plan (or whether any
          Aggregation Group which includes this Plan is a Top Heavy Group). In
          addition, if a Participant or has not performed any services for any
          Employer maintaining the Plan at any time during the one-year period
          ending on the Determination Date, the accrued benefits and Account of
          such Participant shall not be taken into account for the purposes of
          determining whether this Plan is a Top Heavy Plan.

               (b) Aggregate Account: A Participant's Aggregate Account as of
          the Determination Date is the sum of:

               (1) the Participant's Combined Account balance as of the most
               recent valuation occurring within a twelve (12) month period
               ending on the Determination Date (excluding any rollovers and
               plan-to-plan transfers pursuant to subsection (5)).

               (2) an adjustment for any contributions due as of the
               Determination Date. Such adjustment shall be the amount of any
               contributions actually made after the Valuation Date but due on
               or before the Determination Date, except for the first Plan Year
               when such adjustment shall also reflect the amount of any
               contributions made after the Determination Date that are
               allocated as of a date in that first Plan Year.

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<PAGE>
               (3) any Plan distributions made in the one-year period ending on
               the Determination Date or within the four (4) preceding Plan
               Years. However, in the case of distributions made after the
               Valuation Date and prior to the Determination Date, such
               distributions are not included as distributions for top heavy
               purposes to the extent that such distributions are already
               included in the Participant's Aggregate Account balance as of the
               Valuation Date. Notwithstanding anything herein to the contrary,
               all distributions, including distributions under a terminated
               plan which if it had not been terminated would have been required
               to be included in an Aggregation Group, will be counted. Further,
               distributions from the Plan (including the cash value of life
               insurance policies) of a Participant's account balance because of
               death shall be treated as a distribution for the purposes of this
               paragraph. In the case of a distribution made for a reason other
               than separation from service, death or disability, this provision
               will be applied by substituting "five-year period" for "one-year
               period."

               (4) any Employee contributions, whether voluntary or mandatory.
               However, amounts attributable to tax deductible qualified
               voluntary employee contributions shall not be considered to be a
               part of the Participant's Aggregate Account balance.

               (5) with respect to unrelated rollovers and plan-to-plan
               transfers (ones which are both initiated by the Employee and made
               from a plan maintained by one employer to a plan maintained by
               another employer), if this Plan provides the rollovers or
               plan-to-plan transfers, it shall always consider such rollovers
               or plan-to-plan transfers as a distribution for the purposes of
               this Section. If this Plan is the plan accepting such rollovers
               or plan-to-plan transfers, it shall not consider such rollovers
               or plan-to-plan transfers as part of the Participant's Aggregate
               Account balance.

               (6) with respect to related rollovers and plan-to-plan transfers
               (ones either not initiated by the Employee or made to a plan
               maintained by the same employer), if this Plan provides the
               rollover or plan-to-plan transfer, it shall not be counted as a
               distribution for purposes of this Section. If this Plan is the
               plan accepting such rollover or plan-to-plan transfer, it shall
               consider such rollover or plan-to-plan transfer as part of the
               Participant's Aggregate Account balance, irrespective of the date
               on which such rollover or plan-to-plan transfer is accepted.

               (7) For the purposes of determining whether two employers are to
               be treated as the same employer in (5) and (6) above, all
               employers aggregated under Code Section 414(b), (c), (m) and (o)
               are treated as the same employer.

               (c) "Aggregation Group" means either a Required Aggregation Group
          or a Permissive Aggregation Group as hereinafter determined.

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<PAGE>
               (1) Required Aggregation Group: In determining a Required
               Aggregation Group hereunder, each qualified plan of the Employer
               or any Affiliated Employer in which at least one Key Employee is
               a participant in the Plan Year containing the Determination Date
               or any of the four preceding Plan Years, and each other qualified
               plan of the Employer or any Affiliated Employer which enables any
               plan in which a Key Employee participates to meet the
               requirements of Code Sections 401(a)(4) or 410(b), will be
               required to be aggregated. Such group shall be known as a
               Required Aggregation Group.

               In the case of a Required Aggregation Group, each plan in the
               group will be considered a Top Heavy Plan if the Required
               Aggregation Group is a Top Heavy Group. No plan in the Required
               Aggregation Group will be considered a Top Heavy Plan if the
               Required Aggregation Group is not a Top Heavy Group.

               (2) Permissive Aggregation Group: The Employer may also include
               any other qualified plan maintained by the Employer or any
               Affiliated Employer not required to be included in the Required
               Aggregation Group, provided the resulting group, taken as a
               whole, would continue to satisfy the provisions of Code Sections
               401(a)(4) and 410(b). Such resulting group shall be known as a
               Permissive Aggregation Group.

               In the case of a Permissive Aggregation Group, only a plan that
               is part of the Required Aggregation Group will be considered a
               Top Heavy Plan if the Permissive Aggregation Group is a Top Heavy
               Group. No plan in the Permissive Aggregation Group will be
               considered a Top Heavy Plan if the Permissive Aggregation Group
               is not a Top Heavy Group.

               (3) Only those plans of the Employer in which the Determination
               Dates fall within the same calendar year shall be aggregated in
               order to determine whether such plans are Top Heavy Plans.

               (4) An Aggregation Group shall include any terminated plan of the
               Employer if it was maintained within the last five (5) years
               ending on the Determination Date.

               (d) "Determination Date" means (a) the last day of the preceding
          Plan Year, or (b) in the case of the first Plan Year, the last day of
          such Plan Year.

               (e) Present Value of Accrued Benefit: In the case of a defined
          benefit plan, the Present Value of Accrued Benefit for a Participant
          other than a Key Employee, shall be as determined using the single
          accrual method used for all plans of the Employer and Affiliated
          Employers, or if no such single method exists, using a method which
          results in benefits accruing not more rapidly than the slowest accrual
          rate permitted under Code Section 411(b)(1)(C). The determination of
          the Present Value of Accrued Benefit shall be determined as of the
          most recent Valuation Date that falls within or ends with the 12-month
          period

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<PAGE>
          ending on the Determination Date except as provided in Code Section
          416 and the Regulations thereunder for the first and second plan years
          of a defined benefit plan. The Present Value of Accrued Benefits shall
          be increased by the distributions made with respect to the Employee
          under the Plan and any plan aggregated with the Plan under Code
          Section 416(g)(2) during the 1-year period ending on the Determination
          Date. The preceding sentence shall also apply to distributions under a
          terminated plan which, had it not been terminated, would have been
          aggregated with the Plan under Code Section 416(g)(2)(A)(i). In the
          case of a distribution made for a reason other than separation from
          service, death, or disability, this provision shall be applied by
          substituting "5-year period" for "1-year period."

               (f) "Top Heavy Group" means an Aggregation Group in which, as of
          the Determination Date, the sum of:

               (1) the Present Value of Accrued Benefits of Key Employees under
               all defined benefit plans included in the group, and

               (2) the Aggregate Accounts of Key Employees under all defined
               contribution plans included in the group,

                    exceeds sixty percent (60%) of a similar sum determined for
          all Participants.

               (g) Key Employee. Key Employee means any Employee or former
          Employee (including any deceased Employee) who at any time during the
          Plan Year that includes the Determination Date was an officer of the
          Employer having 415 Compensation greater than $130,000 (as adjusted
          under Code Section 416(i)(1) for Plan Years beginning after December
          31, 2002), a five-percent owner of the Employer, or a one-percent
          owner of the Employer having 415 Compensation of more than $150,000.
          The determination of who is a Key Employee will be made in accordance
          with Code Section 416(i)(1) and the Regulations and other guidance of
          general applicability issued thereunder.

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<PAGE>
                                   ARTICLE IX
                                  MISCELLANEOUS

9.1  PARTICIPANT'S RIGHTS

          This Plan shall not be deemed to constitute a contract between the
Employer and any Participant or to be a consideration or an inducement for the
employment of any Participant or Employee. Nothing contained in this Plan shall
be deemed to give any Participant or Employee the right to be retained in the
service of the Employer or to interfere with the right of the Employer to
discharge any Participant or Employee at any time regardless of the effect which
such discharge shall have upon the Employee as a Participant of this Plan.

9.2  ALIENATION

               (a) Subject to the exceptions provided below, and as otherwise
          permitted by the Code and the Act, no benefit which shall be payable
          out of the Trust Fund to any person (including a Participant or the
          Participant's Beneficiary) shall be subject in any manner to
          anticipation, alienation, sale, transfer, assignment, pledge,
          encumbrance, or charge, and any attempt to anticipate, alienate, sell,
          transfer, assign, pledge, encumber, or charge the same shall be void;
          and no such benefit shall in any manner be liable for, or subject to,
          the debts, contracts, liabilities, engagements, or torts of any such
          person, nor shall it be subject to attachment or legal process for or
          against such person, and the same shall not be recognized by the
          Trustee, except to such extent as may be required by law.

               (b) Subsection (a) shall not apply to the extent a Participant or
          Beneficiary is indebted to the Plan, by reason of a loan made pursuant
          to Section 7.4. At the time a distribution is to be made to or for a
          Participant's or Beneficiary's benefit, such proportion of the amount
          to be distributed as shall equal such indebtedness shall be paid to
          the Plan, to apply against or discharge such indebtedness. Prior to
          making a payment, however, the Participant or Beneficiary must be
          given written notice by the Administrator that such indebtedness is to
          be so paid in whole or part from the Participant's Account. If the
          Participant or Beneficiary does not agree that the indebtedness is a
          valid claim against the Vested Participant's Account, the Participant
          or Beneficiary shall be entitled to a review of the validity of the
          claim in accordance with procedures provided in Sections 2.10 and
          2.11.

               (c) Subsection (a) shall not apply to a "qualified domestic
          relations order" defined in Code Section 414(p), and those other
          domestic relations orders permitted to be so treated by the
          Administrator under the provisions of the Retirement Equity Act of
          1984. The Administrator shall establish a written procedure to
          determine the qualified status of domestic relations orders and to
          administer distributions under such qualified orders. Further, to the
          extent provided under a "qualified domestic relations order," a former
          spouse of a Participant shall be treated as the spouse or surviving
          spouse for all purposes under the Plan.

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<PAGE>
               (d) Subsection (a) shall not apply to an offset to a
          Participant's accrued benefit against an amount that the Participant
          is ordered or required to pay the Plan with respect to a judgment,
          order, or decree issued, or a settlement entered into in accordance
          with Code Sections 401(a)(13)(C) and (D).

9.3  CONSTRUCTION OF PLAN

          This Plan shall be construed and enforced according to the Code, the
Act and the laws of the State of Georgia, other than its laws respecting choice
of law, to the extent not pre-empted by the Act.

9.4  GENDER AND NUMBER

          Wherever any words are used herein in the masculine, feminine or
neuter gender, they shall be construed as though they were also used in another
gender in all cases where they would so apply, and whenever any words are used
herein in the singular or plural form, they shall be construed as though they
were also used in the other form in all cases where they would so apply.

9.5  LEGAL ACTION

          In the event any claim, suit, or proceeding is brought regarding the
Trust and/or Plan established hereunder to which the Trustee, the Employer or
the Administrator may be a party, and such claim, suit, or proceeding is
resolved in favor of the Trustee, the Employer or the Administrator, they shall
be entitled to be reimbursed from the Trust Fund for any and all costs,
attorney's fees, and other expenses pertaining thereto incurred by them for
which they shall have become liable.

9.6  PROHIBITION AGAINST DIVERSION OF FUNDS

               (a) Except as provided below and otherwise specifically permitted
          by law, it shall be impossible by operation of the Plan or of the
          Trust, by termination of either, by power of revocation or amendment,
          by the happening of any contingency, by collateral arrangement or by
          any other means, for any part of the corpus or income of any Trust
          Fund maintained pursuant to the Plan or any funds contributed thereto
          to be used for, or diverted to, purposes other than the exclusive
          benefit of Participants or their Beneficiaries.

               (b) In the event the Employer shall make an excessive
          contribution under a mistake of fact pursuant to Act Section
          403(c)(2)(A), the Employer may demand repayment of such excessive
          contribution at any time within one (1) year following the time of
          payment and the Trustees shall return such amount to the Employer
          within the one (1) year period. Earnings of the Plan attributable to
          the contributions may not be returned to the Employer but any losses
          attributable thereto must reduce the amount so returned.

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<PAGE>
               (c) Except for Sections 3.5, 3.6, and 4.1(c), any contribution by
          the Employer to the Trust Fund is conditioned upon the deductibility
          of the contribution by the Employer under the Code and, to the extent
          any such deduction is disallowed, the Employer may, within one (1)
          year following the final determination of the disallowance, whether by
          agreement with the Internal Revenue Service or by final decision of a
          competent jurisdiction, demand repayment of such disallowed
          contribution and the Trustee shall return such contribution within one
          (1) year following the disallowance. Earnings of the Plan attributable
          to the contribution may not be returned to the Employer, but any
          losses attributable thereto must reduce the amount so returned.

9.7  EMPLOYER'S AND TRUSTEE'S PROTECTIVE CLAUSE

          The Employer, Administrator and Trustee, and their successors, shall
not be responsible for the validity of any Contract issued hereunder or for the
failure on the part of the insurer to make payments provided by any such
Contract, or for the action of any person which may delay payment or render a
Contract null and void or unenforceable in whole or in part.

9.8  INSURER'S PROTECTIVE CLAUSE

          Except as otherwise agreed upon in writing between the Employer and
the insurer, an insurer which issues any Contracts hereunder shall not have any
responsibility for the validity of this Plan or for the tax or legal aspects of
this Plan. The insurer shall be protected and held harmless in acting in
accordance with any written direction of the Trustee, and shall have no duty to
see to the application of any funds paid to the Trustee, nor be required to
question any actions directed by the Trustee. Regardless of any provision of
this Plan, the insurer shall not be required to take or permit any action or
allow any benefit or privilege contrary to the terms of any Contract which it
issues hereunder, or the rules of the insurer.

9.9  RECEIPT AND RELEASE FOR PAYMENTS

          Any payment to any Participant, the Participant's legal
representative, Beneficiary, or to any guardian or committee appointed for such
Participant or Beneficiary in accordance with the provisions of the Plan, shall,
to the extent thereof, be in full satisfaction of all claims hereunder against
the Trustee and the Employer, either of whom may require such Participant, legal
representative, Beneficiary, guardian or committee, as a condition precedent to
such payment, to execute a receipt and release thereof in such form as shall be
determined by the Trustee or Employer.

9.10 ACTION BY THE EMPLOYER

          Whenever the Employer under the terms of the Plan is permitted or
required to do or perform any act or matter or thing, it shall be done and
performed by a person duly authorized by its legally constituted authority.

                                       70
<PAGE>
9.11 NAMED FIDUCIARIES AND ALLOCATION OF RESPONSIBILITY

          The "named Fiduciaries" of this Plan are (1) the Employer, (2) the
Administrator, (3) the Trustee and (4) any Investment Manager appointed
hereunder. The named Fiduciaries shall have only those specific powers, duties,
responsibilities, and obligations as are specifically given them under the Plan
including, but not limited to, any agreement allocating or delegating their
responsibilities, the terms of which are incorporated herein by reference. In
general, the Employer shall have the sole responsibility for making the
contributions provided for under Section 4.1; and shall have the authority to
appoint and remove the Trustee and the Administrator; to formulate the Plan's
"funding policy and method"; and to amend or terminate, in whole or in part, the
Plan. The Administrator shall have the sole responsibility for the
administration of the Plan, including, but not limited to, the items specified
in Article II of the Plan, as the same may be allocated or delegated thereunder.
The Administrator shall act as the named Fiduciary responsible for communicating
with the Participant according to the Participant Direction Procedures. The
Trustee shall have the sole responsibility of management of the assets held
under the Trust, except to the extent directed pursuant to Article II or with
respect to those assets, the management of which has been assigned to an
Investment Manager, who shall be solely responsible for the management of the
assets assigned to it, all as specifically provided in the Plan. Each named
Fiduciary warrants that any directions given, information furnished, or action
taken by it shall be in accordance with the provisions of the Plan, authorizing
or providing for such direction, information or action. Furthermore, each named
Fiduciary may rely upon any such direction, information or action of another
named Fiduciary as being proper under the Plan, and is not required under the
Plan to inquire into the propriety of any such direction, information or action.
It is intended under the Plan that each named Fiduciary shall be responsible for
the proper exercise of its own powers, duties, responsibilities and obligations
under the Plan as specified or allocated herein. No named Fiduciary shall
guarantee the Trust Fund in any manner against investment loss or depreciation
in asset value. Any person or group may serve in more than one Fiduciary
capacity.

9.12 TRUST AGREEMENT

          Any and all rights or benefits accruing to any persons under the Plan
shall be subject to the terms of the Trust Agreement, which the Company shall
enter into with the Trustee.

9.13 TRUST AS SOURCE OF BENEFITS

          Any and all right or benefits under the Plan shall be subject to the
terms of the Trust Agreement, which the Company shall enter into with the
Trustee. The Trust shall be the sole source of benefits under the Plan and,
except as otherwise required by the Act, the Trustee, the Administrator, and
their respective agents assume no liability or responsibility for payment of
such benefits, and each Participant, surviving spouse, Beneficiary or other
person who shall claim the right to any payment under the Plan shall be entitled
to look only to the Trust for such payment and shall not have any right, claim
or demand therefor against the Employer, the Administrator or any member
thereof, or any Employee or director of the Employer.

                                       71
<PAGE>
9.14 HEADINGS

          The headings and subheadings of this Plan have been inserted for
convenience of reference and are to be ignored in any construction of the
provisions hereof.

9.15 APPROVAL BY INTERNAL REVENUE SERVICE

          Notwithstanding anything herein to the contrary, if, pursuant to an
application for qualification filed by or on behalf of the Plan by the time
prescribed by law for filing the Employer's return for the taxable year in which
the Plan is adopted, or such later date that the Secretary of the Treasury may
prescribe, the Commissioner of Internal Revenue Service or the Commissioner's
delegate should determine that the Plan does not initially qualify as a
tax-exempt plan under Code Sections 401 and 501, and such determination is not
contested, or if contested, is finally upheld, then if the Plan is a new plan,
it shall be void ab initio and all amounts contributed to the Plan by the
Employer, less expenses paid, shall be returned within one (1) year and the Plan
shall terminate, and the Trustee shall be discharged from all further
obligations. If the disqualification relates to an amended plan, then the Plan
shall operate as if it had not been amended.

9.16 UNIFORMITY

          All provisions of this Plan shall be interpreted and applied in a
uniform, nondiscriminatory manner. In the event of any conflict between the
terms of this Plan and any Contract purchased hereunder, the Plan provisions
shall control.

                                       72
<PAGE>
                                    ARTICLE X
                             PARTICIPATING EMPLOYERS

10.1 ADOPTION BY OTHER EMPLOYERS

          Notwithstanding anything herein to the contrary, with the consent of
the Employer and Trustee, any other corporation or entity, whether an affiliate
or subsidiary or not, may adopt this Plan and all of the provisions hereof, and
participate herein and be known as a Participating Employer, by a properly
executed document evidencing said intent and will of such Participating
Employer.

10.2 REQUIREMENTS OF PARTICIPATING EMPLOYERS

               (a) Each such Participating Employer shall be required to use the
          same Trustee as provided in this Plan.

               (b) The Trustee may, but shall not be required to, commingle,
          hold and invest as one Trust Fund all contributions made by
          Participating Employers, as well as all increments thereof.

               (c) Any expenses of the Plan which are to be paid by the Employer
          or borne by the Trust Fund shall be paid by each Participating
          Employer in the same proportion that the total amount standing to the
          credit of all Participants employed by such Employer bears to the
          total standing to the credit of all Participants.

10.3 DESIGNATION OF AGENT

          Each Participating Employer shall be deemed to be a party to this
Plan; provided, however, that with respect to all of its relations with the
Trustee and Administrator for the purpose of this Plan, each Participating
Employer shall be deemed to have designated irrevocably the Employer as its
agent. Unless the context of the Plan clearly indicates the contrary, the word
"Employer" shall be deemed to include each Participating Employer as related to
its adoption of the Plan.

10.4 EMPLOYEE TRANSFERS

          In the event an Employee is transferred between Participating
Employers, accumulated service and eligibility shall be carried with the
Employee involved. No such transfer shall effect a termination of employment
hereunder, and the Participating Employer to which the Employee is transferred
shall thereupon become obligated hereunder with respect to such Employee in the
same manner as was the Participating Employer from whom the Employee was
transferred.

10.5 PARTICIPATING EMPLOYER CONTRIBUTION AND FORFEITURES

          Any contribution or Forfeiture subject to allocation during each Plan
Year shall be allocated only among those Participants of the Employer or
Participating Employers making the contribution or by which the forfeiting
Participant was employed. However, if the contribution is

                                       73
<PAGE>
made, or the forfeiting Participant was employed, by an Affiliated Employer,
such contribution or Forfeiture shall be allocated among all Participants of all
Participating Employers who are Affiliated Employers in accordance with the
provisions of this Plan. On the basis of the information furnished by the
Administrator, the Trustee may keep separate books and records concerning the
affairs of each Participating Employer hereunder and as to the accounts and
credits of the Employees of each Participating Employer. The Trustee may, but
need not, register Contracts so as to evidence that a particular Participating
Employer is the interested Employer hereunder, but in the event of an Employee
transfer from one Participating Employer to another, the employing Participating
Employer shall immediately notify the Trustee thereof.

10.6 AMENDMENT

          Amendment of this Plan by the Employer at any time when there shall be
a Participating Employer hereunder shall only be by the written action of each
and every Participating Employer and with the consent of the Trustee where such
consent is necessary in accordance with the terms of this Plan.

10.7 DISCONTINUANCE OF PARTICIPATION

          Any Participating Employer shall be permitted to discontinue or revoke
its participation in the Plan at any time. At the time of any such
discontinuance or revocation, satisfactory evidence thereof and of any
applicable conditions imposed shall be delivered to the Trustee. The Trustee
shall thereafter transfer, deliver and assign Contracts and other Trust Fund
assets allocable to the Participants of such Participating Employer to such new
trustee as shall have been designated by such Participating Employer, in the
event that it has established a separate qualified retirement plan for its
employees provided, however, that no such transfer shall be made if the result
is the elimination or reduction of any "Section 411(d)(6) protected benefits" as
described in Section 7.1(c). If no successor is designated, the Trustee shall
retain such assets for the Employees of said Participating Employer pursuant to
the provisions of the Trust. In no such event shall any part of the corpus or
income of the Trust Fund as it relates to such Participating Employer be used
for or diverted for purposes other than for the exclusive benefit of the
Employees of such Participating Employer.

10.8 ADMINISTRATOR'S AUTHORITY

          The Administrator shall have authority to make any and all necessary
rules or regulations, binding upon all Participating Employers and all
Participants, to effectuate the purpose of this Article.

                                       74
<PAGE>
          IN WITNESS WHEREOF, this Plan has been executed the day and year first
above written.

                                        BlueLinx Corporation

                                        By: /s/ Barbara V. Tinsley
                                            ------------------------------------
                                            General Counsel and Secretary

                                       75
<PAGE>
                                   EXHIBIT 242

LOCATION:                     Little Rock, Arkansas (AR150)
                              Bulk Distribution Center

EMPLOYEES COVERED:            All employees in an hourly job classification not
                              covered by a collective bargaining agreement.

EFFECTIVE DATE OF COVERAGE:   May 7, 2004

PRIOR PLAN:                   None

MAXIMUM BEFORE-TAX
CONTRIBUTION PERCENTAGE:      15%

SPECIAL PROVISIONS:

BONUS CONTRIBUTION:

     Participants are not permitted to make bonus contributions under Section
4.2(a)(1) of the Plan.

VACATION/HOLIDAY CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(3) of the Plan, elect
to contribute an amount equal to 100% of any Compensation attributable to
vacation days or holidays relinquished minus applicable FICA taxes.

GAINSHARING CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(2) of the Plan, elect
to contribute an amount equal to 100% of any gainsharing payment minus
applicable FICA taxes.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR PERCENTAGE CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 3.1(a) of the
Plan to the Participant's Before-Tax Matched account (taking into account only
contributions up to 4% of Compensation), but not in excess of the Maximum
BlueLinx Corporation Matching Contribution.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR VACATION/HOLIDAY CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 4.2(a)(3) of the
Plan to the Participant's Before-Tax Matched Account, but not in excess of the
Maximum BlueLinx Corporation Matching Contribution.

MAXIMUM BLUELINX CORPORATION MATCHING CONTRIBUTION:

     $400 per Plan Year for any Participant; provided, effective as of January
1, 2002, there will not be a cap on BlueLinx Corporation Matching Contributions.

                                        1
<PAGE>
                                   EXHIBIT 249

Location:                     Lake City, Florida (FL115)
                              Material Handling Center

EMPLOYEES COVERED:            All employees in an hourly job classification not
                              covered by a collective bargaining agreement.

EFFECTIVE DATE OF COVERAGE:   May 7, 2004

PRIOR PLAN:                   None

MAXIMUM BEFORE-TAX
CONTRIBUTION PERCENTAGE:      15%

SPECIAL PROVISIONS:

BONUS CONTRIBUTION:

     Participants are not permitted to make bonus contributions under Section
4.2(a)(1) of the Plan.

VACATION/HOLIDAY CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(3) of the Plan, elect
to contribute an amount equal to 100% of any Compensation attributable to
vacation days or holidays relinquished minus applicable FICA taxes.

GAINSHARING CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(2) of the Plan, elect
to contribute an amount equal to 100% of any gainsharing payment minus
applicable FICA taxes.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR PERCENTAGE CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 3.1(a) of the
Plan to the Participant's Before-Tax Matched account (taking into account only
contributions up to 4% of Compensation), but not in excess of the Maximum
BlueLinx Corporation Matching Contribution.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR VACATION/HOLIDAY CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 4.2(a)(3) of the
Plan to the Participant's Before-Tax Matched Account, but not in excess of the
Maximum BlueLinx Corporation Matching Contribution.

MAXIMUM BLUELINX CORPORATION MATCHING CONTRIBUTION:

     $400 per Plan Year for any Participant; provided, effective as of January
1, 2002, there will not be a cap on BlueLinx Corporation Matching Contributions.
<PAGE>
                                   EXHIBIT 252

LOCATION:                     Tampa, Florida (FL220)
                              Bulk Distribution Center

EMPLOYEES COVERED:            All employees in an hourly job classification not
                              covered by a collective bargaining agreement.

EFFECTIVE DATE OF COVERAGE:   May 7, 2004

PRIOR PLAN:                   None

MAXIMUM BEFORE-TAX
CONTRIBUTION PERCENTAGE:      15%

SPECIAL PROVISIONS:

BONUS CONTRIBUTION:

     Participants are not permitted to make bonus contributions under Section
4.2(a)(1) of the Plan.

VACATION/HOLIDAY CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(3) of the Plan, elect
to contribute an amount equal to 100% of any Compensation attributable to
vacation days or holidays relinquished minus applicable FICA taxes.

GAINSHARING CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(2) of the Plan, elect
to contribute an amount equal to 100% of any gainsharing payment minus
applicable FICA taxes.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR PERCENTAGE CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 3.1(a) of the
Plan to the Participant's Before-Tax Matched account (taking into account only
contributions up to 4% of Compensation), but not in excess of the Maximum
BlueLinx Corporation Matching Contribution.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR VACATION/HOLIDAY CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 4.2(a)(3) of the
Plan to the Participant's Before-Tax Matched Account, but not in excess of the
Maximum BlueLinx Corporation Matching Contribution.

MAXIMUM BLUELINX CORPORATION MATCHING CONTRIBUTION:

     $400 per Plan Year for any Participant; provided, effective as of January
1, 2002, there will not be a cap on BlueLinx Corporation Matching Contributions.
<PAGE>
                                   EXHIBIT 255

LOCATION:                     Boise, Idaho (ID010)
                              Bulk Distribution Center

EMPLOYEES COVERED:            All employees in an hourly job classification not
                              covered by a collective bargaining agreement.

EFFECTIVE DATE OF COVERAGE:   May 7, 2004

PRIOR PLAN:                   None

MAXIMUM BEFORE-TAX
CONTRIBUTION PERCENTAGE:      15%

SPECIAL PROVISIONS:

BONUS CONTRIBUTION:

     Participants are not permitted to make bonus contributions under Section
4.2(a)(1) of the Plan.

VACATION/HOLIDAY CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(3) of the Plan, elect
to contribute an amount equal to 100% of any Compensation attributable to
vacation days or holidays relinquished minus applicable FICA taxes.

GAINSHARING CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(2) of the Plan, elect
to contribute an amount equal to 100% of any gainsharing payment minus
applicable FICA taxes.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR PERCENTAGE CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 3.1(a) of the
Plan to the Participant's Before-Tax Matched account (taking into account only
contributions up to 4% of Compensation), but not in excess of the Maximum
BlueLinx Corporation Matching Contribution.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR VACATION/HOLIDAY CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 4.2(a)(3) of the
Plan to the Participant's Before-Tax Matched Account, but not in excess of the
Maximum BlueLinx Corporation Matching Contribution.

MAXIMUM BLUELINX CORPORATION MATCHING CONTRIBUTION:

     $400 per Plan Year for any Participant; provided, effective January 1,
2002, there will not be a cap on BlueLinx Corporation Matching Contributions.
<PAGE>
                                   EXHIBIT 259

LOCATION:                     Baton Rouge, Louisiana (LA020)
                              Bulk Distribution Center

EMPLOYEES COVERED:            All employees in an hourly job classification not
                              covered by a collective bargaining agreement.

EFFECTIVE DATE OF COVERAGE:   May 7, 2004

PRIOR PLAN:                   None

MAXIMUM BEFORE-TAX
CONTRIBUTION PERCENTAGE:      15%

SPECIAL PROVISIONS:

BONUS CONTRIBUTION:

     Participants are not permitted to make bonus contributions under Section
4.2(a)(1) of the Plan.

VACATION/HOLIDAY CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(3) of the Plan, elect
to contribute an amount equal to 100% of any Compensation attributable to
vacation days or holidays relinquished minus applicable FICA taxes.

GAINSHARING CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(2) of the Plan, elect
to contribute an amount equal to 100% of any gainsharing payment minus
applicable FICA taxes.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR PERCENTAGE CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 3.1(a) of the
Plan to the Participant's Before-Tax Matched account (taking into account only
contributions up to 4% of Compensation), but not in excess of the Maximum
BlueLinx Corporation Matching Contribution.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR VACATION/HOLIDAY CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 4.2(a)(3) of the
Plan to the Participant's Before-Tax Matched Account, but not in excess of the
Maximum BlueLinx Corporation Matching Contribution.

MAXIMUM BLUELINX CORPORATION MATCHING CONTRIBUTION:

     $400 per Plan Year for any Participant; provided, effective as of January
1, 2002, there will be no cap on BlueLinx Corporation Matching Contributions.
<PAGE>
                                  EXHIBIT 261A

LOCATION:                     Shreveport, Louisiana (LA100)
                              Bulk Distribution Center

EMPLOYEES COVERED:            All employees in an hourly job classification
                              covered by a collective bargaining agreement with
                              Union.

UNION:                        UBC - Southern Council of Industrial Workers,
                              Local 2345

EFFECTIVE DATE OF COVERAGE:   May 7, 2004

PRIOR PLAN:                   None

MAXIMUM BEFORE-TAX
CONTRIBUTION PERCENTAGE:      15%

SPECIAL PROVISIONS:

BONUS CONTRIBUTION:

     Participants are not permitted to make bonus contributions under Section
4.2(a)(1) of the Plan.

VACATION/HOLIDAY CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(3) of the Plan, elect
to contribute an amount equal to 100% of any Compensation attributable to
vacation days or holidays relinquished minus applicable FICA taxes.

GAINSHARING CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(2) of the Plan, elect
to contribute an amount equal to 100% of any gainsharing payment minus
applicable FICA taxes.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR PERCENTAGE CONTRIBUTIONS:

     25% of the Before-Tax Contributions credited under Section 3.1(a) of the
Plan to the Participant's Before-Tax Matched account (taking into account only
contributions up to 4% of Compensation), but not in excess of the Maximum
BlueLinx Corporation Matching Contribution.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR VACATION/HOLIDAY CONTRIBUTIONS:

     25% of the Before-Tax Contributions credited under Section 4.2(a)(3) of the
Plan to the Participant's Before-Tax Matched Account, but not in excess of the
Maximum BlueLinx Corporation Matching Contribution.

MAXIMUM BLUELINX CORPORATION MATCHING CONTRIBUTION:

     $400 per Plan Year for any Participant; effective as of January 1, 2004,
$600 per Plan Year for any Participant.
<PAGE>
                                  EXHIBIT 261B

LOCATION:                     Shreveport, Louisiana (LA100)
                              Bulk Distribution Center

EMPLOYEES COVERED:            All employees in an hourly job classification not
                              covered by a collective bargaining agreement.

EFFECTIVE DATE OF COVERAGE:   May 7, 2004

PRIOR PLAN:                   None

MAXIMUM BEFORE-TAX
CONTRIBUTION PERCENTAGE:      15%

SPECIAL PROVISIONS:

BONUS CONTRIBUTION:

     Participants are not permitted to make bonus contributions under Section
4.2(a)(1) of the Plan.

VACATION/HOLIDAY CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(3) of the Plan, elect
to contribute an amount equal to 100% of any Compensation attributable to
vacation days or holidays relinquished minus applicable FICA taxes.

GAINSHARING CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(2) of the Plan, elect
to contribute an amount equal to 100% of any gainsharing payment minus
applicable FICA taxes.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR PERCENTAGE CONTRIBUTIONS:

     25% of the Before-Tax Contributions credited under Section 3.1(a) of the
Plan to the Participant's Before-Tax Matched account (taking into account only
contributions up to 4% of Compensation), but not in excess of the Maximum
BlueLinx Corporation Matching Contribution.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR VACATION/HOLIDAY CONTRIBUTIONS:

     25% of the Before-Tax Contributions credited under Section 4.2(a)(3) of the
Plan to the Participant's Before-Tax Matched Account, but not in excess of the
Maximum BlueLinx Corporation Matching Contribution.

MAXIMUM BLUELINX CORPORATION MATCHING CONTRIBUTION:

     $400 per Plan Year for any Participant. Effective as of January 1, 2004
$600 per Plan Year for any Participant.
<PAGE>
                                   EXHIBIT 273

LOCATION:                     Raleigh, North Carolina (NC214)
                              Triad Distribution Center

EMPLOYEES COVERED:            All employees in an hourly job classification not
                              covered by a collective bargaining agreement.

EFFECTIVE DATE OF COVERAGE:   May 7, 2004

PRIOR PLAN:                   None

MAXIMUM BEFORE-TAX
CONTRIBUTION PERCENTAGE:      15%

SPECIAL PROVISIONS:

BONUS CONTRIBUTION:

     Participants are not permitted to make bonus contributions under Section
4.2(a)(1) of the Plan.

VACATION/HOLIDAY CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(3) of the Plan, elect
to contribute an amount equal to 100% of any Compensation attributable to
vacation days or holidays relinquished minus applicable FICA taxes.

GAINSHARING CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(2) of the Plan, elect
to contribute an amount equal to 100% of any gainsharing payment minus
applicable FICA taxes.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR PERCENTAGE CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 3.1(a) of the
Plan to the Participant's Before-Tax Matched account (taking into account only
contributions up to 4% of Compensation), but not in excess of the Maximum
BlueLinx Corporation Matching Contribution.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR VACATION/HOLIDAY CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 4.2(a)(3) of the
Plan to the Participant's Before-Tax Matched Account, but not in excess of the
Maximum BlueLinx Corporation Matching Contribution.

MAXIMUM BLUELINX CORPORATION MATCHING CONTRIBUTION:

     $400 per Plan Year for any Participant; provided, effective as of January
1, 2002, there will be no cap on BlueLinx Corporation Matching Contributions.
<PAGE>
                                   EXHIBIT 276

LOCATION:                     Albuquerque, New Mexico (NM010)
                              Full Mix Distribution Center

EMPLOYEES COVERED:            All employees in an hourly job classification not
                              covered by a collective bargaining agreement.

EFFECTIVE DATE OF COVERAGE:   May 7, 2004

PRIOR PLAN:                   None

MAXIMUM BEFORE-TAX
CONTRIBUTION PERCENTAGE:      15%

SPECIAL PROVISIONS:

BONUS CONTRIBUTION:

     Participants are not permitted to make bonus contributions under Section
4.2(a)(1) of the Plan.

VACATION/HOLIDAY CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(3) of the Plan, elect
to contribute an amount equal to 100% of any Compensation attributable to
vacation days or holidays relinquished minus applicable FICA taxes.

GAINSHARING CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(2) of the Plan, elect
to contribute an amount equal to 100% of any gainsharing payment minus
applicable FICA taxes.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR PERCENTAGE CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 3.1(a) of the
Plan to the Participant's Before-Tax Matched account (taking into account only
contributions up to 4% of Compensation), but not in excess of the Maximum
BlueLinx Corporation Matching Contribution.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR VACATION/HOLIDAY CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 4.2(a)(3) of the
Plan to the Participant's Before-Tax Matched Account, but not in excess of the
Maximum BlueLinx Corporation Matching Contribution.

MAXIMUM BLUELINX CORPORATION MATCHING CONTRIBUTION:

     $400 per Plan Year for any Participant; provided, effective as of January
1, 2002, there will be no cap on BlueLinx Corporation Matching Contributions.
<PAGE>
                                   EXHIBIT 281

LOCATION:                     Allentown, Pennsylvania (PA010)
                              Distribution Center

EMPLOYEES COVERED:            All employees in an hourly job classification not
                              covered by a collective bargaining agreement.

EFFECTIVE DATE OF COVERAGE:   May 7, 2004

PRIOR PLAN:                   None

MAXIMUM BEFORE-TAX
CONTRIBUTION PERCENTAGE:      15%

SPECIAL PROVISIONS:

BONUS CONTRIBUTION:

     Participants are not permitted to make bonus contributions under Section
4.2(a)(1) of the Plan.

VACATION/HOLIDAY CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(3) of the Plan, elect
to contribute an amount equal to 100% of any Compensation attributable to
vacation days or holidays relinquished minus applicable FICA taxes.

GAINSHARING CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(2) of the Plan, elect
to contribute an amount equal to 100% of any gainsharing payment minus
applicable FICA taxes.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR PERCENTAGE CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 3.1(a) of the
Plan to the Participant's Before-Tax Matched account (taking into account only
contributions up to 4% of Compensation), but not in excess of the Maximum
BlueLinx Corporation Matching Contribution.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR VACATION/HOLIDAY CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 4.2(a)(3) of the
Plan to the Participant's Before-Tax Matched Account, but not in excess of the
Maximum BlueLinx Corporation Matching Contribution.

MAXIMUM BLUELINX CORPORATION MATCHING CONTRIBUTION:

     $400 per Plan Year for any Participant; provided, effective as of January
1, 2002, there will be no cap on BlueLinx Corporation Matching Contributions.
<PAGE>
                                   EXHIBIT 283

LOCATION:                     Whiteville, North Carolina (NC300)
                              Distribution Center

EMPLOYEES COVERED:            All employees in an hourly job classification not
                              covered by a collective bargaining agreement.

EFFECTIVE DATE OF COVERAGE:   May 7, 2004

PRIOR PLAN:                   None

MAXIMUM BEFORE-TAX
CONTRIBUTION PERCENTAGE:      15%

SPECIAL PROVISIONS:

BONUS CONTRIBUTION:

     Participants are not permitted to make bonus contributions under Section
4.2(a)(1) of the Plan.

VACATION/HOLIDAY CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(3) of the Plan, elect
to contribute an amount equal to 100% of any Compensation attributable to
vacation days or holidays relinquished minus applicable FICA taxes.

GAINSHARING CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(2) of the Plan, elect
to contribute an amount equal to 100% of any gainsharing payment minus
applicable FICA taxes.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR PERCENTAGE CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 3.1(a) of the
Plan to the Participant's Before-Tax Matched account (taking into account only
contributions up to 4% of Compensation), but not in excess of the Maximum
BlueLinx Corporation Matching Contribution.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR VACATION/HOLIDAY CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 4.2(a)(3) of the
Plan to the Participant's Before-Tax Matched Account, but not in excess of the
Maximum BlueLinx Corporation Matching Contribution.

MAXIMUM BLUELINX CORPORATION MATCHING CONTRIBUTION:

     $400 per Plan Year for any Participant; provided, effective as of January
1, 2002, there will be no cap on BlueLinx Corporation Matching Contributions.
<PAGE>
                                   EXHIBIT 289

LOCATION:                     Nashville, Tennessee (TN060)
                              Bulk Depot

EMPLOYEES COVERED:            All employees in an hourly job classification not
                              covered by a collective bargaining agreement.

EFFECTIVE DATE OF COVERAGE:   May 7, 2004

PRIOR PLAN:                   None

MAXIMUM BEFORE-TAX
CONTRIBUTION PERCENTAGE:      15%

SPECIAL PROVISIONS:

BONUS CONTRIBUTION:

     Participants are not permitted to make bonus contributions under Section
4.2(a)(1) of the Plan.

VACATION/HOLIDAY CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(3) of the Plan, elect
to contribute an amount equal to 100% of any Compensation attributable to
vacation days or holidays relinquished minus applicable FICA taxes.

GAINSHARING CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(2) of the Plan, elect
to contribute an amount equal to 100% of any gainsharing payment minus
applicable FICA taxes.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR PERCENTAGE CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 3.1(a) of the
Plan to the Participant's Before-Tax Matched account (taking into account only
contributions up to 4% of Compensation), but not in excess of the Maximum
BlueLinx Corporation Matching Contribution.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR VACATION/HOLIDAY CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 4.2(a)(3) of the
Plan to the Participant's Before-Tax Matched Account, but not in excess of the
Maximum BlueLinx Corporation Matching Contribution.

MAXIMUM BLUELINX CORPORATION MATCHING CONTRIBUTION:

     $400 per Plan Year for any Participant; provided, effective as of January
1, 2002, there will be no cap on BlueLinx Corporation Matching Contributions.
<PAGE>
                                   EXHIBIT 292

LOCATION:                     Harlingen, Texas (TX130)
                              Bulk Distribution Center

EMPLOYEES COVERED:            All employees in an hourly job classification not
                              covered by a collective bargaining agreement.

EFFECTIVE DATE OF COVERAGE:   May 7, 2004

PRIOR PLAN:                   None

MAXIMUM BEFORE-TAX
CONTRIBUTION PERCENTAGE:      15%

SPECIAL PROVISIONS:

BONUS CONTRIBUTION:

     Participants are not permitted to make bonus contributions under Section
4.2(a)(1) of the Plan.

VACATION/HOLIDAY CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(3) of the Plan, elect
to contribute an amount equal to 100% of any Compensation attributable to
vacation days or holidays relinquished minus applicable FICA taxes.

GAINSHARING CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(2) of the Plan, elect
to contribute an amount equal to 100% of any gainsharing payment minus
applicable FICA taxes.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR PERCENTAGE CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 3.1(a) of the
Plan to the Participant's Before-Tax Matched account (taking into account only
contributions up to 4% of Compensation), but not in excess of the Maximum
BlueLinx Corporation Matching Contribution.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR VACATION/HOLIDAY CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 4.2(a)(3) of the
Plan to the Participant's Before-Tax Matched Account, but not in excess of the
Maximum BlueLinx Corporation Matching Contribution.

MAXIMUM BLUELINX CORPORATION MATCHING CONTRIBUTION:

     $400 per Plan Year for any Participant; provided, effective as of January
1, 2002, there will be no cap on BlueLinx Corporation Matching Contributions.
<PAGE>
                                   EXHIBIT 295

LOCATION:                     San Antonio, Texas (TX240)
                              Bulk Distribution Center

EMPLOYEES COVERED:            All employees in an hourly job classification not
                              covered by a collective bargaining agreement.

EFFECTIVE DATE OF COVERAGE:   May 7, 2004

PRIOR PLAN:                   None

MAXIMUM BEFORE-TAX
CONTRIBUTION PERCENTAGE:      15%

SPECIAL PROVISIONS:

BONUS CONTRIBUTION:

     Participants are not permitted to make bonus contributions under Section
4.2(a)(1) of the Plan.

VACATION/HOLIDAY CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(3) of the Plan, elect
to contribute an amount equal to 100% of any Compensation attributable to
vacation days or holidays relinquished minus applicable FICA taxes.

GAINSHARING CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(2) of the Plan, elect
to contribute an amount equal to 100% of any gainsharing payment minus
applicable FICA taxes.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR PERCENTAGE CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 3.1(a) of the
Plan to the Participant's Before-Tax Matched account (taking into account only
contributions up to 4% of Compensation), but not in excess of the Maximum
BlueLinx Corporation Matching Contribution.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR VACATION/HOLIDAY CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 4.2(a)(3) of the
Plan to the Participant's Before-Tax Matched Account, but not in excess of the
Maximum BlueLinx Corporation Matching Contribution.

MAXIMUM BLUELINX CORPORATION MATCHING CONTRIBUTION:

     $400 per Plan Year for any Participant; provided, effective January 1,
2002, there will be no cap on BlueLinx Corporation Matching Contributions.
<PAGE>
                                  EXHIBIT 297A

LOCATION:                     Richmond, Virginia (VA060)
                              Bulk Distribution Center

EMPLOYEES COVERED:            All employees in an hourly job classification
                              covered by a collective bargaining agreement with
                              Union.

UNION:                        International Brotherhood of Teamsters and General
                              Teamsters, Local 592

EFFECTIVE DATE OF COVERAGE:   May 7, 2004

PRIOR PLAN:                   None

MAXIMUM BEFORE-TAX
CONTRIBUTION PERCENTAGE:      15%

SPECIAL PROVISIONS:

BONUS CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(1) of the Plan, elect
to contribute an amount equal to 100% of any contract ratification bonus
described in the applicable collective bargaining agreement which is included in
Compensation for purposes of this Plan minus applicable FICA taxes.

VACATION/HOLIDAY CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(3) of the Plan, elect
to contribute an amount equal to 100% of any Compensation attributable to
vacation days or holidays relinquished pursuant to the applicable collective
bargaining agreement minus applicable FICA taxes.

GAINSHARING CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(2) of the Plan, elect
to contribute an amount equal to 100% of any gainsharing payment minus
applicable FICA taxes.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR PERCENTAGE CONTRIBUTIONS:

     25% of the Before-Tax Contributions credited under Section 3.1(a) of the
Plan to the Participant's Before-Tax Matched account (taking into account only
contributions up to 4% of Compensation), but not in excess of the Maximum
BlueLinx Corporation Matching Contribution.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR VACATION/HOLIDAY CONTRIBUTIONS:

     25% of the Before-Tax Contributions credited under Section 4.2(a)(3) of the
Plan to the Participant's Before-Tax Matched Account, but not in excess of the
Maximum BlueLinx Corporation Matching Contribution.
<PAGE>
MAXIMUM BLUELINX CORPORATION MATCHING CONTRIBUTION:

     $400 per Plan Year for any Participant or effective January 1, 2003, $500
per Plan Year for any Participant; effective January 1, 2005 $600 per Plan Year
for any Participant and effective January 1, 2007, $800 per Plan Year for any
Participant.
<PAGE>
                                  EXHIBIT 297B

LOCATION:                     Richmond, Virginia (VA060)
                              Bulk Distribution Center

EMPLOYEES COVERED:            All employees in an hourly job classification not
                              covered by a collective bargaining agreement.

EFFECTIVE DATE OF COVERAGE:   May 7, 2004

PRIOR PLAN:                   None

MAXIMUM BEFORE-TAX
CONTRIBUTION PERCENTAGE:      15%

SPECIAL PROVISIONS:

BONUS CONTRIBUTION:

     Participants are not permitted to make bonus contributions under Section
4.2(a)(1) of the Plan.

VACATION/HOLIDAY CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(3) of the Plan, elect
to contribute an amount equal to 100% of any Compensation attributable to
vacation days or holidays relinquished minus applicable FICA taxes.

GAINSHARING CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(2) of the Plan, elect
to contribute an amount equal to 100% of any gainsharing payment minus
applicable FICA taxes.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR PERCENTAGE CONTRIBUTIONS:

     25% of the Before-Tax Contributions credited under Section 3.1(a) of the
Plan to the Participant's Before-Tax Matched account (taking into account only
contributions up to 4% of Compensation), but not in excess of the Maximum
BlueLinx Corporation Matching Contribution.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR VACATION/HOLIDAY CONTRIBUTIONS:

     25% of the Before-Tax Contributions credited under Section 4.2(a)(3) of the
Plan to the Participant's Before-Tax Matched Account, but not in excess of the
Maximum BlueLinx Corporation Matching Contribution.

MAXIMUM BLUELINX CORPORATION MATCHING CONTRIBUTION:

     $400 per Plan Year for any Participant or effective January 1, 2003, $500
per Plan Year for any Participant; effective January 1, 2005 $600 per Plan Year
for any Participant and effective January 1, 2007, $800 per Plan Year for any
Participant.
<PAGE>
                                   EXHIBIT 298

LOCATION:                     Burlington, Vermont (VT010)
                              Bulk Distribution Center

EMPLOYEES COVERED:            All employees in an hourly job classification not
                              covered by a collective bargaining agreement.

EFFECTIVE DATE OF COVERAGE:   May 7, 2004

PRIOR PLAN:                   None

MAXIMUM BEFORE-TAX
CONTRIBUTION PERCENTAGE:      15%

SPECIAL PROVISIONS:

BONUS CONTRIBUTION:

     Participants are not permitted to make bonus contributions under Section
4.2(a)(1) of the Plan.

VACATION/HOLIDAY CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(3) of the Plan, elect
to contribute an amount equal to 100% of any Compensation attributable to
vacation days or holidays relinquished minus applicable FICA taxes.

GAINSHARING CONTRIBUTION:

     A Participant may, in accordance with Section 4.2(a)(2) of the Plan, elect
to contribute an amount equal to 100% of any gainsharing payment minus
applicable FICA taxes.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR PERCENTAGE CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 3.1(a) of the
Plan to the Participant's Before-Tax Matched account (taking into account only
contributions up to 4% of Compensation), but not in excess of the Maximum
BlueLinx Corporation Matching Contribution.

BLUELINX CORPORATION MATCHING CONTRIBUTION FOR VACATION/HOLIDAY CONTRIBUTIONS:

     50% of the Before-Tax Contributions credited under Section 4.2(a)(3) of the
Plan to the Participant's Before-Tax Matched Account, but not in excess of the
Maximum BlueLinx Corporation Matching Contribution.

MAXIMUM BLUELINX CORPORATION MATCHING CONTRIBUTION:

     $400 per Plan Year for any Participant; provided, effective as of January
1, 2002, there will be no cap on BlueLinx Corporation Matching Contributions.<PAGE>
                                                                     Exhibit 4.2

                   BLUELINX CORPORATION SALARIED SAVINGS PLAN
<PAGE>
                                                                               .
                                                                               .
                                                                               .
                                TABLE OF CONTENTS

<TABLE>
<S>    <C>                                                                    <C>
                                    ARTICLE I
                                   DEFINITIONS

                                   ARTICLE II
                                 ADMINISTRATION

2.1    POWERS AND RESPONSIBILITIES OF THE EMPLOYER.........................   12
2.2    DESIGNATION OF ADMINISTRATIVE AUTHORITY.............................   12
2.3    ALLOCATION AND DELEGATION OF RESPONSIBILITIES.......................   13
2.4    POWERS AND DUTIES OF THE ADMINISTRATOR..............................   13
2.5    RECORDS AND REPORTS.................................................   14
2.6    APPOINTMENT OF ADVISERS.............................................   14
2.7    INFORMATION FROM EMPLOYER...........................................   15
2.8    PAYMENT OF EXPENSES.................................................   15
2.9    MAJORITY ACTIONS....................................................   15
2.10   CLAIMS PROCEDURE....................................................   15
2.11   CLAIMS REVIEW PROCEDURE.............................................   15

                                   ARTICLE III
                          ELIGIBILITY AND PARTICIPATION

3.1    CONDITIONS OF ELIGIBILITY...........................................   17
3.2    EFFECTIVE DATE OF PARTICIPATION.....................................   17
3.3    DETERMINATION OF ELIGIBILITY........................................   18
3.4    TERMINATION OF ELIGIBILITY..........................................   18
3.5    OMISSION OF ELIGIBLE EMPLOYEE.......................................   18
3.6    INCLUSION OF INELIGIBLE EMPLOYEE....................................   18
3.7    REHIRED EMPLOYEES...................................................   18
3.8    ELECTION NOT TO PARTICIPATE.........................................   20

                                   ARTICLE IV
                           CONTRIBUTION AND ALLOCATION

4.1    FORMULA FOR DETERMINING EMPLOYER CONTRIBUTION.......................   21
4.2    PARTICIPANT'S SALARY REDUCTION ELECTION.............................   22
4.3    TIME OF PAYMENT OF EMPLOYER CONTRIBUTION............................   26
</TABLE>
<PAGE>
<TABLE>
<S>    <C>                                                                    <C>
4.4    ESTABLISHMENT OF ACCOUNTS, ALLOCATION OF CONTRIBUTION AND EARNINGS..   26
4.5    ACTUAL DEFERRAL PERCENTAGE TESTS....................................   29
4.6    ADJUSTMENT TO ACTUAL DEFERRAL PERCENTAGE TESTS......................   31
4.7    ACTUAL CONTRIBUTION PERCENTAGE TESTS................................   33
4.8    ADJUSTMENT TO ACTUAL CONTRIBUTION PERCENTAGE TESTS..................   36
4.9    MAXIMUM ANNUAL ADDITIONS............................................   38
4.10   ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS...........................   40
4.11   ROLLOVERS AND PLAN-TO-PLAN TRANSFERS FROM QUALIFIED PLANS...........   41
4.12   QUALIFIED MILITARY SERVICE..........................................   43

                                    ARTICLE V
                   INVESTMENT OF CONTRIBUTIONS AND VALUATIONS

5.1    THE TRUST...........................................................   44
5.2    DIRECTED INVESTMENT ACCOUNT.........................................   44
5.3    VALUATION OF THE TRUST FUND.........................................   46
5.4    METHOD OF VALUATION.................................................   47

                                   ARTICLE VI
                   DETERMINATION AND DISTRIBUTION OF BENEFITS

6.1    DETERMINATION OF BENEFITS UPON RETIREMENT...........................   48
6.2    DETERMINATION OF BENEFITS UPON DEATH................................   48
6.3    DETERMINATION OF BENEFITS IN EVENT OF DISABILITY....................   50
6.4    DETERMINATION OF BENEFITS UPON TERMINATION..........................   50
6.5    FORM OF DISTRIBUTION................................................   51
6.6    MINIMUM DISTRIBUTION REQUIREMENTS...................................   52
6.7    DISTRIBUTION OF BENEFITS UPON DEATH.................................   57
6.8    TIME OF SEGREGATION OR DISTRIBUTION.................................   57
6.9    DISTRIBUTION FOR MINOR OR INCOMPETENT BENEFICIARY...................   58
6.10   LOCATION OF PARTICIPANT OR BENEFICIARY UNKNOWN......................   58
6.11   PRE-RETIREMENT DISTRIBUTION.........................................   58
6.12   ADVANCE DISTRIBUTION FOR HARDSHIP...................................   59
6.13   QUALIFIED DOMESTIC RELATIONS ORDER DISTRIBUTION.....................   60
</TABLE>
<PAGE>
<TABLE>
<S>    <C>                                                                    <C>
6.14   DIRECT ROLLOVER.....................................................   60

                                   ARTICLE VII
                    AMENDMENT, TERMINATION, MERGERS AND LOANS

7.1    AMENDMENT...........................................................   62
7.2    TERMINATION.........................................................   63
7.3    MERGER, CONSOLIDATION OR TRANSFER OF ASSETS.........................   63
7.4    LOANS TO PARTICIPANTS...............................................   63

                                  ARTICLE VIII
                              TOP HEAVY PROVISIONS

8.1    TOP HEAVY PLAN REQUIREMENTS.........................................   66
8.2    DETERMINATION OF TOP HEAVY STATUS...................................   66

                                   ARTICLE IX
                                  MISCELLANEOUS

9.1    PARTICIPANT'S RIGHTS................................................   70
9.2    ALIENATION..........................................................   70
9.3    CONSTRUCTION OF PLAN................................................   71
9.4    GENDER AND NUMBER...................................................   71
9.5    LEGAL ACTION........................................................   71
9.6    PROHIBITION AGAINST DIVERSION OF FUNDS..............................   71
9.7    EMPLOYER'S AND TRUSTEE'S PROTECTIVE CLAUSE..........................   72
9.8    INSURER'S PROTECTIVE CLAUSE.........................................   72
9.9    RECEIPT AND RELEASE FOR PAYMENTS....................................   72
9.10   ACTION BY THE EMPLOYER..............................................   72
9.11   NAMED FIDUCIARIES AND ALLOCATION OF RESPONSIBILITY..................   73
9.12   TRUST AGREEMENT.....................................................   73
9.13   TRUST AS SOURCE OF BENEFITS.........................................   73
9.14   HEADINGS............................................................   74
9.15   APPROVAL BY INTERNAL REVENUE SERVICE................................   74
9.16   UNIFORMITY..........................................................   74
</TABLE>
<PAGE>
<TABLE>
<S>    <C>                                                                    <C>
                                    ARTICLE X
                             PARTICIPATING EMPLOYERS

10.1   ADOPTION BY OTHER EMPLOYERS.........................................   75
10.2   REQUIREMENTS OF PARTICIPATING EMPLOYERS.............................   75
10.3   DESIGNATION OF AGENT................................................   75
10.4   EMPLOYEE TRANSFERS..................................................   75
10.5   PARTICIPATING EMPLOYER CONTRIBUTION AND FORFEITURES.................   75
10.6   AMENDMENT...........................................................   76
10.7   DISCONTINUANCE OF PARTICIPATION.....................................   76
10.8   ADMINISTRATOR'S AUTHORITY...........................................   76
</TABLE>
<PAGE>
                   BLUELINX CORPORATION SALARIED SAVINGS PLAN

          THIS PLAN, is hereby adopted this 7th day of May, 2004, by BlueLinx
Corporation (herein referred to as the "Company").

                                   WITNESSETH:

          WHEREAS, the Employer desires to recognize the contribution made to
its successful operation by its employees and to reward such contribution by
means of a 401(k) Profit Sharing Plan for those employees who shall qualify as
Participants hereunder;

          WHEREAS, the Plan is intended to reflect certain provisions of the
Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA") and is
intended as good faith compliance with the requirements of EGTRRA and is to be
construed in accordance with EGTRRA and guidance issued thereunder. Any
amendment intended to reflect EGTRRA shall supersede the provisions of the Plan
to the extent such provisions are inconsistent with the provisions of the
Amendment;

          NOW, THEREFORE, effective May 7, 2004, (hereinafter called the
"Effective Date"), the Employer hereby establishes a 401(k) Profit Sharing Plan
(the "Plan") for the exclusive benefit of the Participants and their
Beneficiaries, on the following terms:

                                    ARTICLE I
                                   DEFINITIONS

     1.1 "Account" means the account established and maintained by the
Administrator on behalf of a Participant pursuant to Section 4.4, including, as
applicable, the Participant's Elective Account, Non-Elective Account and
Transfer/Rollover Account.

     1.2 "Act" means the Employee Retirement Income Security Act of 1974, as it
may be amended from time to time.

     1.3 "Administrator" means the person or persons designated by the Employer
pursuant to Section 2.2 to administer the Plan on behalf of the Employer.

     1.4 "Affiliated Employer" means any corporation which is a member of a
controlled group of corporations (as defined in Code Section 414(b)) which
includes the Employer; any trade or business (whether or not incorporated) which
is under common control (as defined in Code Section 414(c)) with the Employer;
any organization (whether or not incorporated) which is a member of an
affiliated service group (as defined in Code Section 414(m)) which includes the
Employer; and any other entity required to be aggregated with the Employer
pursuant to Regulations under Code Section 414(o); except that for purposes of
applying the provisions of Section 4.9 and Article VIII of the Plan with respect
to the limitations on contributions, Code Section 415(h) shall apply.

     1.5 "Anniversary Date" means the last day of the Plan Year.

                                       1
<PAGE>
     1.6 "Beneficiary" means the person (or entity) to whom the share of a
deceased Participant's total account is payable, subject to the restrictions of
Sections 6.2 and 6.7.

     1.7 "Catch-up Contributions" means those contributions made on behalf of a
Participant by the Employer pursuant to Section 4.2 in accordance with the
Participant's salary deferral election.

     1.8 "Code" means the Internal Revenue Code of 1986, as amended or replaced
from time to time.

     1.9 "Compensation" with respect to any Participant means such Participant's
wages as defined in Code Section 3401(a) and all other payments of compensation
by the Employer (in the course of the Employer's trade or business) for a Plan
Year for which the Employer is required to furnish the Participant a written
statement under Code Sections 6041(d), 6051(a)(3) and 6052. Compensation shall
be determined without regard to any rules under Code Section 3401(a) that limit
the remuneration included in wages based on the nature or location of the
employment or the services performed (such as the exception for agricultural
labor in Code Section 3401(a)(2)).

          For purposes of this Section, the determination of Compensation shall
be made by:

               (a) including amounts categorized on the Employer's payroll
          records as: wages, base salary, commissions, holiday and vacation pay,
          incentive pay or incentive awards, indirect labor costs, idle time
          pay, premium pay and pay for safety meeting and training;

               (b) excluding (even if includible in gross income) any sum paid
          to or on behalf of an Eligible Employee as a reimbursement of expenses
          or any other payments made to him by reason of, or in connection with,
          the transfer of the Eligible Employee to a different work location,
          other expense reimbursements, or any other payments made to him which
          are entitled to special federal tax treatment; any compensation that
          results from any option granted to him to purchase common stock of an
          Employer; any compensation paid to an Eligible Employee pursuant to
          any incentive compensation, bonus plan or program, or gain-sharing
          program except to the extent the terms of the plan or program
          expressly state that such compensation shall be taken into account
          under this Plan and as provided in Section 4.2(a).

               (c) including amounts which are contributed by the Employer
          pursuant to a salary reduction agreement and which are not includible
          in the gross income of the Participant under Code Sections 125,
          132(f)(4), 402(e)(3), 402(h)(1)(B), 403(b) or 457(b), and Employee
          contributions described in Code Section 414(h)(2) that are treated as
          Employer contributions.

          For a Participant's initial year of participation in the component of
the Plan for which Compensation is being used, Compensation shall be recognized
for the entire Plan Year.

                                       2
<PAGE>
          Compensation in excess of $205,000 (or such other amount as provided
in the Code) shall be disregarded for all purposes other than for purposes of
salary deferral elections pursuant to Section 4.2. Such amount shall be adjusted
for increases in the cost of living in accordance with Code Section
401(a)(17)(B) and the Regulations thereunder, except that the dollar increase in
effect on January 1 of any calendar year shall be effective for the Plan Year
beginning with or within such calendar year. For any short Plan Year (i.e.,
shorter than 12 months) the Compensation limit shall be an amount equal to the
Compensation limit for the calendar year in which the Plan Year begins
multiplied by the ratio obtained by dividing the number of full months in the
short Plan Year by twelve (12).

          If any class of Employees is excluded from the Plan, then Compensation
for any Employee who becomes eligible or ceases to be eligible to participate
during a Plan Year shall only include Compensation while the Employee is an
Eligible Employee.

          For purposes of this Section, if the Plan is a plan described in Code
Section 413(c) or 414(f) (a plan maintained by more than one Employer), the
limitation applies separately with respect to the Compensation of any
Participant from each Employer maintaining the Plan.

     1.10 "Contract" or "Policy" means any life insurance policy, retirement
income policy or annuity contract (group or individual) issued pursuant to the
terms of the Plan. In the event of any conflict between the terms of this Plan
and the terms of any contract purchased hereunder, the Plan provisions shall
control.

     1.11 "Deferred Compensation" with respect to any Participant means the
amount of the Participant's total Compensation which has been contributed to the
Plan in accordance with the Participant's deferral election pursuant to Section
4.2 excluding any such amounts distributed as excess "annual additions" pursuant
to Section 4.10(a).

     1.12 "Designated Investment Alternative" means a specific investment
identified by name by the Employer (or such other Fiduciary who has been given
the authority to select investment options) as an available investment under the
Plan to which Plan assets may be invested by the Trustee pursuant to the
investment direction of a Participant.

     1.13 "Directed Account" means that portion of a Participant's interest in
the Plan with respect to which the Participant has directed the investment in
accordance with Section 5.2 and the Participant Direction Procedures.

     1.14 "Directed Investment Option" means one or both of the following:

               (a) a Designated Investment Alternative.

               (b) any other investment permitted by the Plan and the
          Participant Direction Procedures to which Plan assets may be invested
          by the Trustee pursuant to the investment direction of a Participant.

     1.15 "Early Retirement Date." This Plan does not provide for a retirement
date prior to Normal Retirement Date.

                                       3
<PAGE>
     1.16 "Elective Account" means the account established and maintained by the
Administrator for each Participant with respect to the Participant's total
interest in the Plan and Trust resulting from the Employer Elective
Contributions and any Employer Qualified Non-Elective Contributions. A separate
accounting shall be maintained with respect to that portion of the Participant's
Elective Account attributable to Employer Elective Contributions and Employer
Qualified Non-Elective Contributions. A Participant shall be fully vested in his
Elective Account at all times.

     1.17 "Elective Contribution" means the Employer contributions of Deferred
Compensation excluding any amounts distributed as excess "annual addition"
pursuant to Section 4.10(a) to the Plan. In addition, any Employer Qualified
Non-Elective Contribution made pursuant to Section 4.6(b) which is used to
satisfy the Actual Deferral Percentage tests shall be considered an Elective
Contribution for purposes of the Plan. Any contributions deemed to be Elective
Contributions (whether or not used to satisfy the Actual Deferral Percentage
tests or the Actual Contribution Percentage tests) shall be subject to the
requirements of Sections 4.2(c) and 4.2(d) and shall further be required to
satisfy the nondiscrimination requirements of Regulation 1.401(k)-1(b)(5) and
Regulation 1.401(m)-1(b)(5), the provisions of which are specifically
incorporated herein by reference.

     1.18 "Eligible Employee" means any Employee employed by an Employer within
the United States of America on a regular salaried basis (or who is entitled to
salaried benefits) as determined in accordance with such Employer's standard
payroll policies and practices, and each Employee employed on a regular salaried
basis (or who is entitled to salaried benefits) who is a U.S. citizen working
abroad in an Employer's facility and who is paid on a U.S. payroll.

          Employees who are Leased Employees within the meaning of Code Sections
414(n)(2) and 414(o)(2) shall not be eligible to participate in this Plan.

          Employees who are nonresident aliens (within the meaning of Code
Section 7701(b)(1)(B)) and who receive no earned income (within the meaning of
Code Section 911(d)(2)) from the Employer which constitutes income from sources
within the United States (within the meaning of Code Section 861(a)(3)) shall
not be eligible to participate in this Plan.

          Employees of Affiliated Employers shall not be eligible to participate
in this Plan unless such Affiliated Employers have specifically adopted this
Plan in writing.

          Employees classified by the Employer as independent contractors who
are subsequently determined by the Internal Revenue Service to be Employees
shall not be Eligible Employees.

     1.19 "Employee" means any person who is employed by the Employer or
Affiliated Employer, and excludes any person who is employed as an independent
contractor. Employee shall include Leased Employees within the meaning of Code
Sections 414(n)(2) and 414(o)(2) unless such Leased Employees are covered by a
plan described in Code Section 414(n)(5) and such Leased Employees do not
constitute more than 20% of the recipient's non-highly compensated work force.
However, the term Employee will not include any individual who is not reported
on the payroll of the Employer or an Affiliated Employer as a common law

                                       4
<PAGE>
employee. If such person is later determined by the Company or by a court or
governmental agency to be an Employee or to have been an Employee, such person
will only be eligible to participate in the Plan prospectively and may
participate in the Plan as of the next entry date in accordance with Section 3.2
following such determination and after the satisfaction of all other eligibility
requirements.

     1.20 "Employer" means the Company and any successor which shall maintain
this Plan; and any predecessor which has maintained this Plan. The Employer is a
corporation, with principal offices in the State of Georgia. In addition, where
appropriate, the term Employer shall include any Participating Employer (as
defined in Section 10.1) which shall adopt this Plan.

     1.21 "Excess Aggregate Contributions" means, with respect to any Plan Year,
the excess of the aggregate amount of the Employer matching contributions made
pursuant to Section 4.1(b) and any qualified non-elective contributions or
elective deferrals taken into account pursuant to Section 4.7(c) on behalf of
Highly Compensated Participants for such Plan Year, over the maximum amount of
such contributions permitted under the limitations of Section 4.7(a) (determined
by hypothetically reducing contributions made on behalf of Highly Compensated
Participants in order of the actual contribution ratios beginning with the
highest of such ratios). The determination of Excess Aggregate Contributions
shall be made after first taking into account corrections of any Excess Deferred
Compensation pursuant to Section 4.2 and taking into account any adjustments of
any Excess Contributions pursuant to Section 4.6.

     1.22 "Excess Contributions" means, with respect to a Plan Year, the excess
of Elective Contributions used to satisfy the "Actual Deferral Percentage" tests
made on behalf of Highly Compensated Participants for the Plan Year over the
maximum amount of such contributions permitted under Section 4.5(a) (determined
by hypothetically reducing contributions made on behalf of Highly Compensated
Participants in order of the actual deferral ratios beginning with the highest
of such ratios). Excess Contributions shall be treated as an "annual addition"
pursuant to Section 4.9(b).

     1.23 "Excess Deferred Compensation" means, with respect to any taxable year
of a Participant, the excess of the aggregate amount of such Participant's
Deferred Compensation and the elective deferrals pursuant to Section 4.2(g)
actually made on behalf of such Participant for such taxable year, over the
dollar limitation provided for in Code Section 402(g), which is incorporated
herein by reference. Excess Deferred Compensation shall be treated as an "annual
addition" pursuant to Section 4.9(b) when contributed to the Plan unless
distributed to the affected Participant not later than the first April 15th
following the close of the Participant's taxable year. Additionally, for
purposes of Sections 8.2 and 4.4(g), Excess Deferred Compensation shall continue
to be treated as Employer contributions even if distributed pursuant to Section
4.2(g). However, Excess Deferred Compensation of Non-Highly Compensated
Participants is not taken into account for purposes of Section 4.5(a) to the
extent such Excess Deferred Compensation occurs pursuant to Section 4.2(e).

     1.24 "Fiduciary" means any person who (a) exercises any discretionary
authority or discretionary control respecting management of the Plan or
exercises any authority or control respecting management or disposition of its
assets, (b) renders investment advice for a fee or other compensation, direct or
indirect, with respect to any monies or other property of the Plan or

                                       5
<PAGE>
has any authority or responsibility to do so, or (c) has any discretionary
authority or discretionary responsibility in the administration of the Plan.

     1.25 "Fiscal Year" means the Employer's accounting year of 12 months
commencing on January 1 of each year and ending the following December 31.

     1.26 "Forfeiture" means that portion of a Participant's Account that is not
Vested, and occurs on the earlier of:

               (a) the distribution of the entire Vested portion of the
          Participant's Account of a Participant who has severed employment with
          the Employer. For purposes of this provision, if the Participant has a
          Vested benefit of zero, then such Participant shall be deemed to have
          received a distribution of such Vested benefit as of the year in which
          the severance of employment occurs, or

               (b) the last day of the Plan Year in which a Participant who has
          severed employment with the Employer incurs five (5) consecutive
          1-Year Breaks in Service.

          Regardless of the preceding provisions, if a Participant is eligible
to share in the allocation of Employer contributions or Forfeitures in the year
in which the Forfeiture would otherwise occur, then the Forfeiture will not
occur until the end of the first Plan Year for which the Participant is not
eligible to share in the allocation of Employer contributions or Forfeitures.
Furthermore, the term "Forfeiture" shall also include amounts deemed to be
Forfeitures pursuant to any other provision of this Plan.

     1.27 "415 Compensation" with respect to any Participant means such
Participant's wages as defined in Code Section 3401(a) and all other payments of
compensation by the Employer (in the course of the Employer's trade or business)
for a Plan Year for which the Employer is required to furnish the Participant a
written statement under Code Sections 6041(d), 6051(a)(3) and 6052. "415
Compensation" shall be determined without regard to any rules under Code Section
3401(a) that limit the remuneration included in wages based on the nature or
location of the employment or the services performed (such as the exception for
agricultural labor in Code Section 3401(a)(2)).

          For purposes of this Section, the determination of "415 Compensation"
shall include any elective deferral (as defined in Code Section 402(g)(3)), and
any amount which is contributed or deferred by the Employer at the election of
the Participant and which is not includible in the gross income of the
Participant by reason of Code Sections 125, 132(f)(4) or 457.

     1.28 "414(s) Compensation" means any definition of compensation that
satisfies the nondiscrimination requirements of Code Section 414(s) and the
Regulations thereunder. The period for determining 414(s) Compensation must be
either the Plan Year or the calendar year ending with or within the Plan Year.
An Employer may further limit the period taken into account to that part of the
Plan Year or calendar year in which an Employee was a Participant in the
component of the Plan being tested. The period used to determine 414(s)
Compensation must be applied uniformly to all Participants for the Plan Year.

                                       6
<PAGE>
     1.29 "Highly Compensated Employee" means an Employee described in Code
Section 414(q) and the Regulations thereunder, and generally means any Employee
who:

               (a) was a "five percent owner" as defined in Code Section
          416(i)(1) at any time during the "determination year" or the
          "look-back year"; or

               (b) for the "look-back year" had 415 Compensation from the
          Employer in excess of $80,000. The $80,000 amount is adjusted at the
          same time and in the same manner as under Code Section 415(d), except
          that the base period is the calendar quarter ending September 30,
          1996.

          The "determination year" means the Plan Year for which testing is
being performed, and the "look-back year" means the immediately preceding twelve
(12) month period.

               (c) The determination of who is a highly compensated former
          Employee is based on the rules applicable to determining Highly
          Compensated Employee status as in effect for the "determination year,"
          in accordance with Regulation 1.414(q)-1T, A-4 and IRS Notice 97-45
          (or any superseding guidance).

          In determining who is a Highly Compensated Employee, Employees who are
non-resident aliens and who received no earned income (within the meaning of
Code Section 911(d)(2)) from the Employer constituting United States source
income within the meaning of Code Section 861(a)(3) shall not be treated as
Employees. Additionally, all Affiliated Employers shall be taken into account as
a single employer and Leased Employees within the meaning of Code Sections
414(n)(2) and 414(o)(2) shall be considered Employees unless such Leased
Employees are covered by a plan described in Code Section 414(n)(5) and are not
covered in any qualified plan maintained by the Employer. The exclusion of
Leased Employees for this purpose shall be applied on a uniform and consistent
basis for all of the Employer's retirement plans. Highly Compensated Former
Employees shall be treated as Highly Compensated Employees without regard to
whether they performed services during the "determination year."

     1.30 "Highly Compensated Participant" means any Highly Compensated Employee
who is eligible to participate in the component of the Plan being tested.

     1.31 "Hour of Service" means each hour for which an Employee is paid or
entitled to payment for the performance of duties for the Employer.

     1.32 "Income" means the income or losses allocable to Excess Deferred
Compensation, Excess Contributions or Excess Aggregate Contributions which
amount shall be allocated in the same manner as income or losses are allocated
pursuant to Section 4.4(f).

     1.33 "Investment Manager" means an entity that (a) has the power to manage,
acquire, or dispose of Plan assets and (b) acknowledges fiduciary responsibility
to the Plan in writing.

                                       7
<PAGE>
Such entity must be a person, firm, or corporation registered as an investment
adviser under the Investment Advisers Act of 1940, a bank, or an insurance
company.

     1.34 "Late Retirement Date" means a Participant's actual Retirement Date
after having reached Normal Retirement Date.

     1.35 "Leased Employee" means any person (other than an Employee of the
recipient Employer) who pursuant to an agreement between the recipient Employer
and any other person or entity ("leasing organization") has performed services
for the recipient (or for the recipient and related persons determined in
accordance with Code Section 414(n)(6)) on a substantially full time basis for a
period of at least one year, and such services are performed under primary
direction or control by the recipient Employer. Contributions or benefits
provided a Leased Employee by the leasing organization which are attributable to
services performed for the recipient Employer shall be treated as provided by
the recipient Employer. Furthermore, Compensation for a Leased Employee shall
only include Compensation from the leasing organization that is attributable to
services performed for the recipient Employer. A Leased Employee shall not be
considered an Employee of the recipient Employer:

               (a) if such employee is covered by a money purchase pension plan
          providing:

               (1) a nonintegrated employer contribution rate of at least 10% of
               compensation, as defined in Code Section 415(c)(3);

               (2) immediate participation;

               (3) full and immediate vesting; and

               (b) if Leased Employees do not constitute more than 20% of the
          recipient Employer's nonhighly compensated work force.

     1.36 "Non-Elective Account" means the account established and maintained by
the Administrator for each Participant with respect to such Participant's total
interest in the Plan and Trust resulting from the Employer Non-Elective
Contributions.

     1.37 "Non-Elective Contribution" means the Employer contributions to the
Plan excluding, however, contributions made pursuant to the Participant's
deferral election provided for in Section 4.2 and any Qualified Non-Elective
Contribution used in the "Actual Deferral Percentage" tests.

     1.38 "Non-Highly Compensated Participant" means any Participant who is not
a Highly Compensated Employee.

     1.39 "Non-Key Employee" means any Employee or former Employee who is not,
and has never been a "Key Employee," as defined in Section 8.2(g) of the Plan.

     1.40 "Normal Retirement Age" means the Participant's 65th birthday. A
Participant shall be fully Vested in the Participant's Account upon attaining
Normal Retirement Age.

                                       8
<PAGE>
     1.41 "Normal Retirement Date" means the Participant's Normal Retirement
Age.

     1.42 "1-Year Break in Service" means a Period of Severance of at least 12
consecutive months.

     1.43 "Participant" means any Eligible Employee who participates in the Plan
or any Participant who has terminated employment and who has not received a
distribution of his Account balance.

     1.44 "Period of Service" means the aggregate of all periods commencing with
the Employee's first day of employment or reemployment with the Employer or
Affiliated Employer and ending on the date a 1-Year Break in Service begins. The
first day of employment or reemployment is the first day the Employee performs
an Hour of Service. An Employee will also receive partial credit for any Period
of Severance of less than twelve (12) consecutive months. Fractional periods of
a year will be expressed in terms of days.

          Periods of Service with Georgia - Pacific Corporation during the time
a qualified plan was maintained shall be recognized.

     1.45 "Period of Severance" means a continuous period of time during which
the Employee is not employed by the Employer. Such period begins on the date the
Employee retires, quits or is discharged, or if earlier, the twelve (12) month
anniversary of the date on which the Employee was otherwise first absent from
service.

          In the case of an individual who is absent from work for maternity or
paternity reasons, the twelve (12) consecutive month period beginning on the
first anniversary of the first day of such absence shall not constitute a 1-Year
Break in Service. For purposes of this paragraph, an absence from work for
maternity or paternity reasons means an absence (a) by reason of the pregnancy
of the individual, (b) by reason of the birth of a child of the individual, (c)
by reason of the placement of a child with the individual in connection with the
adoption of such child by such individual, or (d) for purposes of caring for
such child for a period beginning immediately following such birth or placement.

     1.46 "Plan" means this BlueLinx Corporation Salaried Savings Plan,
including all amendments thereto.

     1.47 "Plan Year" means the Plan's accounting year of twelve (12) months
commencing on January 1 of each year and ending the following December 31,
except for the first Plan Year which commenced May 7.

     1.48 "Qualified Non-Elective Contribution" means any Employer contributions
made pursuant to Section 4.6(b) and Section 4.8(f). Such contributions shall be
considered an Elective Contribution for the purposes of the Plan and used to
satisfy the Actual Deferral Percentage tests or the Actual Contribution
Percentage tests.

                                       9
<PAGE>
     1.49 "Regulations" means the Income Tax Regulations as promulgated by the
Secretary of the Treasury or a delegate of the Secretary of the Treasury, and as
amended from time to time.

     1.50 "Retired Participant" means a person who has been a Participant, but
who has become entitled to retirement benefits under the Plan.

     1.51 "Retirement Date" means the date as of which a Participant retires for
reasons other than Total and Permanent Disability, whether such retirement
occurs on a Participant's Normal Retirement Date or Late Retirement Date (see
Section 6.1).

     1.52 "Terminated Participant" means a person who has been a Participant,
but whose employment has been terminated other than by death, Total and
Permanent Disability or retirement.

     1.53 "Top Heavy Plan" means a plan described in Section 8.2(a).

     1.54 "Top Heavy Plan Year" means a Plan Year during which the Plan is a Top
Heavy Plan.

     1.55 "Total and Permanent Disability" means a physical or mental condition
of a Participant resulting from bodily injury, disease, or mental disorder which
renders such Participant incapable of continuing any gainful occupation and
which condition constitutes total disability under the federal Social Security
Acts.

     1.56 "Transfer/Rollover Account" means the account established and
maintained by the Administrator for each Participant with respect to the
Participant's total interest in the Plan resulting from amounts transferred to
this Plan from a direct plan-to-plan transfer and/or with respect to such
Participant's interest in the Plan resulting from amounts transferred from
another qualified plan or "conduit" Individual Retirement Account in accordance
with Section 4.11. A Participant shall be fully vested in his Transfer/Rollover
Account at all times.

          A separate accounting shall be maintained with respect to that portion
of the Participant's Transfer/Rollover Account attributable to transfers (within
the meaning of Code Section 414(l)) and "rollovers."

     1.57 "Trust" means the trust established by the Company as part of the
Plan.

     1.58 "Trust Agreement" means the agreement entered into between the Company
and Trustee to carry out the purpose of the Plan, as the same may be amended
from time to time.

     1.59 "Trustee" means the person or entity named as trustee herein or in any
separate trust forming a part of this Plan, and any successors.

     1.60 "Trust Fund" means the assets of the Plan and Trust as the same shall
exist from time to time.

                                       10
<PAGE>
     1.61 "Valuation Date" means the Anniversary Date and may include any other
date or dates deemed necessary or appropriate by the Administrator for the
valuation of the Participants' accounts during the Plan Year, which may include
any day that the Trustee, any transfer agent appointed by the Trustee or the
Employer or any stock exchange used by such agent, are open for business.

     1.62 "Vested" means the nonforfeitable portion of any account maintained on
behalf of a Participant.

                                       11
<PAGE>
                                   ARTICLE II
                                 ADMINISTRATION

2.1  POWERS AND RESPONSIBILITIES OF THE EMPLOYER

               (a) In addition to the general powers and responsibilities
          otherwise provided for in this Plan, the Employer shall be empowered
          to appoint and remove the Trustee and the Administrator from time to
          time as it deems necessary for the proper administration of the Plan
          to ensure that the Plan is being operated for the exclusive benefit of
          the Participants and their Beneficiaries in accordance with the terms
          of the Plan, the Code, and the Act. The Employer may appoint counsel,
          specialists, advisers, agents (including any nonfiduciary agent) and
          other persons as the Employer deems necessary or desirable in
          connection with the exercise of its fiduciary duties under this Plan.
          The Employer may compensate such agents or advisers from the assets of
          the Plan as fiduciary expenses (but not including any business
          (settlor) expenses of the Employer), to the extent not paid by the
          Employer.

               (b) The Employer shall establish a "funding policy and method,"
          i.e., it shall determine whether the Plan has a short run need for
          liquidity (e.g., to pay benefits) or whether liquidity is a long run
          goal and investment growth (and stability of same) is a more current
          need, or shall appoint a qualified person to do so. The Employer or
          its delegate shall communicate such needs and goals to the Trustee,
          who shall coordinate such Plan needs with its investment policy. The
          communication of such a "funding policy and method" shall not,
          however, constitute a directive to the Trustee as to the investment of
          the Trust Funds. Such "funding policy and method" shall be consistent
          with the objectives of this Plan and with the requirements of Title I
          of the Act.

               (c) The Employer shall periodically review the performance of any
          Fiduciary or other person to whom duties have been delegated or
          allocated by it under the provisions of this Plan or pursuant to
          procedures established hereunder. This requirement may be satisfied by
          formal periodic review by the Employer or by a qualified person
          specifically designated by the Employer, through day-to-day conduct
          and evaluation, or through other appropriate ways.

2.2  DESIGNATION OF ADMINISTRATIVE AUTHORITY

          The Employer shall appoint one or more Administrators. Any person,
including, but not limited to, the Employees of the Employer, shall be eligible
to serve as an Administrator. Any person so appointed shall signify acceptance
by filing written acceptance with the Employer. An Administrator may resign by
delivering a written resignation to the Employer or be removed by the Employer
by delivery of written notice of removal, to take effect at a date specified
therein, or upon delivery to the Administrator if no date is specified.

          The Employer, upon the resignation or removal of an Administrator,
shall promptly designate a successor to this position. If the Employer does not
appoint an Administrator, the Employer will function as the Administrator.

                                       12
<PAGE>
2.3  ALLOCATION AND DELEGATION OF RESPONSIBILITIES

          If more than one person is appointed as Administrator, the
responsibilities of each Administrator may be specified by the Employer and
accepted in writing by each Administrator. In the event that no such delegation
is made by the Employer, the Administrators may allocate the responsibilities
among themselves, in which event the Administrators shall notify the Employer
and the Trustee in writing of such action and specify the responsibilities of
each Administrator. The Trustee thereafter shall accept and rely upon any
documents executed by the appropriate Administrator until such time as the
Employer or the Administrators file with the Trustee a written revocation of
such designation.

2.4  POWERS AND DUTIES OF THE ADMINISTRATOR

          The primary responsibility of the Administrator is to administer the
Plan for the exclusive benefit of the Participants and their Beneficiaries,
subject to the specific terms of the Plan. The Administrator shall administer
the Plan in accordance with its terms and shall have the power and discretion to
construe the terms of the Plan and to determine all questions arising in
connection with the administration, interpretation, and application of the Plan.
Any such determination by the Administrator shall be conclusive and binding upon
all persons. The Administrator may establish procedures, correct any defect,
supply any information, or reconcile any inconsistency in such manner and to
such extent as shall be deemed necessary or advisable to carry out the purpose
of the Plan; provided, however, that any procedure, discretionary act,
interpretation or construction shall be done in a nondiscriminatory manner based
upon uniform principles consistently applied and shall be consistent with the
intent that the Plan shall continue to be deemed a qualified plan under the
terms of Code Section 401(a), and shall comply with the terms of the Act and all
regulations issued pursuant thereto. The Administrator shall have all powers
necessary or appropriate to accomplish the Administrator's duties under the
Plan.

          The Administrator shall be charged with the duties of the general
administration of the Plan as set forth under the terms of the Plan, including,
but not limited to, the following:

               (a) the discretion to determine all questions relating to the
          eligibility of Employees to participate or remain a Participant
          hereunder and to receive benefits under the Plan;

               (b) to compute, certify, and direct the Trustee with respect to
          the amount and the kind of benefits to which any Participant shall be
          entitled hereunder;

               (c) to authorize and direct the Trustee with respect to all
          discretionary or otherwise directed disbursements from the Trust;

               (d) to maintain all necessary records for the administration of
          the Plan;

               (e) to interpret the provisions of the Plan and to make and
          publish such rules for regulation of the Plan as are consistent with
          the terms hereof;

                                       13
<PAGE>
               (f) to determine the size and type of any Contract to be
          purchased from any insurer, and to designate the insurer from which
          such Contract shall be purchased;

               (g) to compute and certify to the Employer and to the Trustee
          from time to time the sums of money necessary or desirable to be
          contributed to the Plan;

               (h) to consult with the Employer and the Trustee regarding the
          short and long-term liquidity needs of the Plan in order that the
          Trustee can exercise any investment discretion in a manner designed to
          accomplish specific objectives;

               (i) to prepare and implement a procedure to notify Eligible
          Employees that they may elect to have a portion of their Compensation
          deferred or paid to them in cash;

               (j) to act as the named Fiduciary responsible for communications
          with Participants as needed to maintain Plan compliance with Act
          Section 404(c), including, but not limited to, the receipt and
          transmitting of Participant's directions as to the investment of their
          account(s) under the Plan and the formulation of policies, rules, and
          procedures pursuant to which Participants may give investment
          instructions with respect to the investment of their accounts;

               (k) to determine the validity of, and take appropriate action
          with respect to, any "qualified domestic relations order" (as defined
          in Code Section 414(p)) received by it; and

               (l) to assist any Participant regarding the Participant's rights,
          benefits, or elections available under the Plan.

2.5  RECORDS AND REPORTS

          The Administrator shall keep a record of all actions taken and shall
keep all other books of account, records, policies, and other data that may be
necessary for proper administration of the Plan and shall be responsible for
supplying all information and reports to the Internal Revenue Service,
Department of Labor, Participants, Beneficiaries and others as required by law.

2.6  APPOINTMENT OF ADVISERS

          The Administrator, or the Trustee with the consent of the
Administrator, may appoint counsel, specialists, advisers, agents (including
nonfiduciary agents) and other persons as the Administrator or the Trustee deems
necessary or desirable in connection with the administration of this Plan,
including but not limited to agents and advisers to assist with the
administration and management of the Plan, and thereby to provide, among such
other duties as the Administrator may appoint, assistance with maintaining Plan
records and the providing of investment information to the Plan's investment
fiduciaries and to Plan Participants.

                                       14
<PAGE>
2.7  INFORMATION FROM EMPLOYER

          The Employer shall supply full and timely information to the
Administrator on all pertinent facts as the Administrator may require in order
to perform its function hereunder and the Administrator shall advise the Trustee
of such of the foregoing facts as may be pertinent to the Trustee's duties under
the Plan. The Administrator may rely upon such information as is supplied by the
Employer and shall have no duty or responsibility to verify such information.

2.8  PAYMENT OF EXPENSES

          All expenses of administration may be paid out of the Trust Fund
unless paid by the Employer. Such expenses shall include any expenses incident
to the functioning of the Administrator, or any person or persons retained or
appointed by any named Fiduciary incident to the exercise of their duties under
the Plan, including, but not limited to, fees of accountants, counsel,
Investment Managers, agents (including nonfiduciary agents) appointed for the
purpose of assisting the Administrator or the Trustee in carrying out the
instructions of Participants as to the directed investment of their accounts and
other specialists and their agents, the costs of any bonds required pursuant to
Act Section 412, and other costs of administering the Plan. Until paid, the
expenses shall constitute a liability of the Trust Fund.

2.9  MAJORITY ACTIONS

          Except where there has been an allocation and delegation of
administrative authority pursuant to Section 2.3, if there is more than one
Administrator, then they shall act by a majority of their number, but may
authorize one or more of them to sign all papers on their behalf.

2.10 CLAIMS PROCEDURE

          Claims for benefits under the Plan may be filed in writing with the
Administrator. Written notice of the disposition of a claim shall be furnished
to the claimant within ninety (90) days after the application is filed, or such
period as is required by applicable law or Department of Labor regulation. In
the event the claim is denied, the reasons for the denial shall be specifically
set forth in the notice in language calculated to be understood by the claimant,
pertinent provisions of the Plan shall be cited, and, where appropriate, an
explanation as to how the claimant can perfect the claim will be provided. In
addition, the claimant shall be furnished with an explanation of the Plan's
claims review procedure and the time limits applicable to such procedure,
including a statement of the claimant's right to bring a civil action under Act
Section 502(a) following an adverse benefit determination on review.

2.11 CLAIMS REVIEW PROCEDURE

          Any Employee, former Employee, or Beneficiary of either, who has been
denied a benefit by a decision of the Administrator pursuant to Section 2.10
shall be entitled to request the Administrator to give further consideration to
a claim by filing with the Administrator a written request for a hearing. Such
request, together with a written statement of the reasons why the claimant
believes the claim should be allowed, shall be filed with the Administrator no
later than sixty (60) days after receipt of the written notification provided
for in Section 2.10. The

                                       15
<PAGE>
Administrator shall then conduct a hearing within the next sixty (60) days, at
which the claimant may be represented by an attorney or any other representative
of such claimant's choosing and expense and at which the claimant shall have an
opportunity to submit written and oral evidence and arguments in support of the
claim. At the hearing (or prior thereto upon five (5) business days written
notice to the Administrator) the claimant or the claimant's representative shall
have an opportunity to review all documents in the possession of the
Administrator which are pertinent to the claim at issue and its disallowance.
Either the claimant or the Administrator may cause a court reporter to attend
the hearing and record the proceedings. In such event, a complete written
transcript of the proceedings shall be furnished to both parties by the court
reporter. The full expense of any such court reporter and such transcripts shall
be borne by the party causing the court reporter to attend the hearing. A final
decision as to the allowance of the claim shall be made by the Administrator
within sixty (60) days of receipt of the appeal (unless there has been an
extension of sixty (60) days due to special circumstances, provided the delay
and the special circumstances occasioning it are communicated to the claimant
within the sixty (60) day period). Such communication shall be written in a
manner calculated to be understood by the claimant and shall include specific
reasons for the decision and specific references to the pertinent Plan
provisions on which the decision is based.

                                       16
<PAGE>
                                   ARTICLE III
                          ELIGIBILITY AND PARTICIPATION

3.1  CONDITIONS OF ELIGIBILITY

          Any Eligible Employee, with respect to salary reduction elections
pursuant to Section 4.2, who has completed a three month Period of Service shall
be eligible to participate hereunder as of the date such Employee has satisfied
such requirements.

          However, with respect to Employer matching contributions pursuant to
Section 4.1(b), any Eligible Employee who has completed a one (1) year Period of
Service shall be eligible to participate hereunder as of the date such Employee
has satisfied such requirements.

3.2  EFFECTIVE DATE OF PARTICIPATION

          An Eligible Employee, with respect to salary reduction elections
pursuant to Section 4.2, shall become a Participant effective as of the first
day of the month coinciding with or next following the date on which such
Employee met the eligibility requirements of Section 3.1, provided said Employee
was still employed as of such date (or if not employed on such date, as of the
date of rehire if a 1-Year Break in Service has not occurred or, if later, the
date that the Employee would have otherwise entered the Plan had the Employee
not terminated employment).

          However, with respect to Employer matching contributions pursuant to
Section 4.1(b) and Employer Qualified Non-Elective Contributions pursuant to
Section 4.1(c), an Eligible Employee shall become a Participant effective as of
the date on which such Employee satisfies the eligibility requirements of
Section 3.1.

          If an Eligible Employee satisfies the Plan's eligibility requirement
conditions by reason of recognition of service with a predecessor employer, such
Employee will become a Participant as of the day the Plan credits service with a
predecessor employer or, if later, the date the Employee would have otherwise
entered the Plan had the service with the predecessor employer been service with
the Employer.

          If an Employee, who has satisfied the Plan's eligibility requirements
and would otherwise have become a Participant, shall go from a classification of
a noneligible Employee to an Eligible Employee, such Employee shall become a
Participant on the date such Employee becomes an Eligible Employee or, if later,
the date that the Employee would have otherwise entered the Plan had the
Employee always been an Eligible Employee.

          If an Employee, who has satisfied the Plan's eligibility requirements
and would otherwise become a Participant, shall go from a classification of an
Eligible Employee to a noneligible class of Employees, such Employee shall
become a Participant in the Plan on the date such Employee again becomes an
Eligible Employee, or, if later, the date that the Employee would have otherwise
entered the Plan had the Employee always been an Eligible Employee. However, if
such Employee incurs a 1-Year Break in Service, eligibility will be determined
under the Break in Service rules set forth in Section 3.7.

                                       17
<PAGE>
3.3  DETERMINATION OF ELIGIBILITY

          The Administrator shall determine the eligibility of each Employee for
participation in the Plan based upon information furnished by the Employer. Such
determination shall be conclusive and binding upon all persons, as long as the
same is made pursuant to the Plan and the Act. Such determination shall be
subject to review pursuant to Section 2.11.

3.4  TERMINATION OF ELIGIBILITY

          In the event a Participant shall go from a classification of an
Eligible Employee to an ineligible Employee, such Participant shall continue to
vest in the Plan for each Period of Service completed while a noneligible
Employee, until such time as the Participant's Account is forfeited or
distributed pursuant to the terms of the Plan; provided, however, that no
further contributions to the Plan shall be made by or on behalf of the
Participant. Additionally, the Participant's interest in the Plan shall continue
to share in the earnings of the Trust Fund.

3.5  OMISSION OF ELIGIBLE EMPLOYEE

          If, in any Plan Year, any Employee who should be included as a
Participant in the Plan is erroneously omitted and discovery of such omission is
not made until after a contribution by the Employer for the year has been made
and allocated, then the Employer shall make a subsequent contribution, if
necessary after the application of Section 4.4(c), so that the omitted Employee
receives a total amount which the Employee would have received (including both
Employer contributions and earnings thereon) had the Employee not been omitted.
Such contribution shall be made regardless of whether it is deductible in whole
or in part in any taxable year under applicable provisions of the Code.

3.6  INCLUSION OF INELIGIBLE EMPLOYEE

          If, in any Plan Year, any person who should not have been included as
a Participant in the Plan is erroneously included and discovery of such
inclusion is not made until after a contribution for the year has been made and
allocated, the Employer shall be entitled to recover the contribution made with
respect to the ineligible person provided the error is discovered within twelve
(12) months of the date on which it was made. Otherwise, the amount contributed
with respect to the ineligible person shall constitute a Forfeiture for the Plan
Year in which the discovery is made. Notwithstanding the foregoing, any Deferred
Compensation made by an ineligible person shall be distributed to the person
(along with any earnings attributable to such Deferred Compensation).

3.7  REHIRED EMPLOYEES

               (a) If any Participant becomes a former Employee due to severance
          from employment with the Employer and is reemployed by the Employer
          before a 1-Year Break in Service occurs, such Participant shall resume
          participation in the Plan (in the same manner as if severance from
          employment with the Employer had not occurred) as of the reemployment
          date.

                                       18
<PAGE>
               (b) If any Participant becomes a former Employee due to severance
          from employment with the Employer and is reemployed after a 1-Year
          Break in Service has occurred, Periods of Service shall include
          Periods of Service prior to the 1-Year Break in Service subject to the
          following rules:

               (1) In the case of a former Participant who under the Plan does
               not have a nonforfeitable right to any interest in the Plan
               resulting from Employer contributions, Periods of Service before
               a period of 1-Year Breaks in Service will not be taken into
               account if the number of consecutive 1-Year Breaks in Service
               equal or exceed the greater of (A) five (5) or (B) the aggregate
               number of pre-break Periods of Service. Such aggregate number of
               Periods of Service will not include any Periods of Service
               disregarded under the preceding sentence by reason of prior
               1-Year Breaks in Service.

               (2) A former Participant shall participate in the Plan as of the
               date of reemployment.

               (c) After a former Participant who has severed employment with
          the Employer incurs five (5) consecutive 1-Year Breaks in Service, the
          Vested portion of such Participant's Account attributable to pre-break
          service shall not be increased as a result of post-break service. In
          such case, separate accounts will be maintained as follows:

               (1) one account for nonforfeitable benefits attributable to
               pre-break service; and

               (2) one account representing the Participant's Employer derived
               account balance in the Plan attributable to post-break service.

               (d) If any Participant becomes a former Participant due to
          severance of employment with the Employer and is reemployed by the
          Employer before five (5) consecutive 1-Year Breaks in Service, and
          such former Participant had received a distribution of the entire
          Vested interest prior to reemployment, then the forfeited account
          shall be reinstated only if the former Participant repays the full
          amount which had been distributed. Such repayment must be made before
          the earlier of five (5) years after the first date on which the
          Participant is subsequently reemployed by the Employer or the close of
          the first period of five (5) consecutive 1-Year Breaks in Service
          commencing after the distribution. If a distribution occurs for any
          reason other than a severance of employment, the time for repayment
          may not end earlier than five (5) years after the date of
          distribution. In the event the former Participant does repay the full
          amount distributed, the undistributed forfeited portion of the
          Participant's Account must be restored in full, unadjusted by any
          gains or losses occurring subsequent to the Valuation Date preceding
          the distribution. The source for such reinstatement may be Forfeitures
          occurring during the Plan Year. If such source is insufficient, then
          the Employer will contribute an amount which is sufficient to restore
          any such forfeited Accounts.

                                       19
<PAGE>
                    If a non-Vested former Participant was deemed to have
          received a distribution and such Participant is reemployed by the
          Employer before five (5) consecutive 1-Year Breaks in Service, then
          such Participant will be deemed to have repaid the deemed distribution
          as of the date of reemployment.

3.8  ELECTION NOT TO PARTICIPATE

          An Employee may, subject to the approval of the Employer, elect
voluntarily not to participate in the Plan. The election not to participate must
be irrevocable and communicated to the Employer, in writing, within a reasonable
period of time before the date the Employee is first eligible to become a
Participant.

                                       20
<PAGE>
                                   ARTICLE IV
                           CONTRIBUTION AND ALLOCATION

4.1  FORMULA FOR DETERMINING EMPLOYER CONTRIBUTION

          For each Plan Year, the Employer shall contribute to the Plan:

               (a) The amount of the total salary reduction elections of all
          Participants made pursuant to Sections 4.2(a) and (b), which amount
          shall be deemed an Employer Elective Contribution.

               (b) On behalf of each Participant who is eligible to share in
          matching contributions for the Plan Year, a matching contribution
          equal to 100% of the first 3% plus 50% of the next 5% of each such
          Participant's Deferred Compensation, which amount shall be deemed an
          Employer Non-Elective Contribution. Except, however, in applying the
          matching percentage specified above, only salary reductions up to 8%
          of annual Compensation shall be considered.

               (c) On behalf of each Non-Highly Compensated Participant who is
          eligible to share in the Qualified Non-Elective Contribution for the
          Plan Year, a discretionary Qualified Non-Elective Contribution equal
          to a uniform percentage of each eligible individual's Compensation,
          the exact percentage, if any, to be determined each year by the
          Employer. Any Employer Qualified Non-Elective Contribution shall be
          deemed an Employer Elective Contribution.

               (d) For the Plan Years ending December 31, 2004 and December 31,
          2005, the amount shown below on behalf of each of the following groups
          of Participants, which amount shall be deemed an Employer Non-Elective
          Contribution.

               (1) For all Participants under the age of 30, determined as of
               the last day of the Plan Year: an amount equal to 2.75% of each
               such Participant's Eligible Compensation.

               (2) For all Participants between the ages of 30 and 39,
               inclusive, determined as of the last day of the Plan Year: an
               amount equal to 3.25% of each such Participant's Eligible
               Compensation.

               (3) For all Participants between the ages of 40 and 49,
               inclusive, determined as of the last day of the Plan Year: an
               amount equal to 3.75% of each such Participant's Eligible
               Compensation.

               (4) For all Participants between the ages of 50 and 59,
               inclusive, determined as of the last day of the Plan Year: an
               amount equal to 4.25% of each such Participant's Eligible
               Compensation.

               (5) For all Participants age 60 and older, determined as of the
               last day of the Plan Year: an amount equal to 4.75% of each such
               Participant's Eligible Compensation

                                       21
<PAGE>
                    For purposes of this paragraph 4.1(d), the term "Eligible
          Compensation" for the Plan Year ending December 31, 2004 shall equal
          the Participant's Compensation as defined in Section 1.9 of the Plan
          paid for the period from May 8, 2004 through December 31, 2004,
          multiplied by the factor 1.11. For the Plan Year ending December 31,
          2005, the term Eligible Compensation shall mean Compensation as
          defined in Section 1.9 of the Plan for such Plan Year, without further
          adjustment.

               (e) For each Plan Year the Employer may make an additional
          Employer Non-Elective Contribution ("Gateway Contribution") in an
          amount necessary to satisfy the minimum allocation gateway requirement
          described in Regulation 1.401(a)(4)-8(b)(1)(vi).

               (f) Additionally, to the extent necessary, the Employer shall
          contribute to the Plan the amount necessary to provide the top heavy
          minimum contribution. All contributions by the Employer shall be made
          in cash or in such property as is acceptable to the Trustee.

4.2  PARTICIPANT'S SALARY REDUCTION ELECTION

               (a) Each Participant may elect to defer from 1% to 75% (or other
          such percentage specified in the applicable Exhibit to this Plan) of
          Compensation which would have been received in the Plan Year, but for
          the deferral election. A deferral election (or modification of an
          earlier election) may not be made with respect to Compensation which
          is currently available on or before the date the Participant executed
          such election or, if later, the latest of the date the Employer adopts
          this cash or deferred arrangement, or the date such arrangement first
          became effective. Compensation shall be determined prior to any
          reductions made pursuant to Code Sections 125, 132(f)(4), 402(e)(3),
          402(h)(1)(B), 403(b) or 457(b), and Employee contributions described
          in Code Section 414(h)(2) that are treated as Employer contributions
          as provided in Section 1.9.

                    The amount by which Compensation is reduced shall be that
          Participant's Deferred Compensation and be treated as an Employer
          Elective Contribution and allocated to that Participant's Elective
          Account.

               (b) All Employees who are eligible to make salary reductions
          under this Plan and who are projected to attain age 50 before the end
          of a calendar year shall be eligible to make Catch-Up Contributions as
          of the January 1st of that calendar year in accordance with, and
          subject to the limitations of, Code Section 414(v). Such Catch-Up
          Contributions shall not be taken into account for purposes of the
          provisions of the Plan implementing the required limitations of Code
          Sections 402(g) and 415. The Plan shall not be treated as failing to
          satisfy the provisions of the Plan implementing the requirements of
          Code Section 401(k)(3), 401(k)(11), 401(k)(12), 410(b), or 416, as
          applicable, by reason of the making of such Catch-Up Contributions.
          Notwithstanding anything in the Plan to the contrary, Catch-Up
          Contributions shall not be matched.

                                       22
<PAGE>
               (c) The balance in each Participant's Elective Account, including
          any Catch-up Contributions, shall be fully Vested at all times and,
          except as otherwise provided herein, shall not be subject to
          Forfeiture for any reason.

               (d) Notwithstanding anything in the Plan to the contrary, amounts
          held in the Participant's Elective Account may not be distributable
          (including any offset of loans) earlier than:

               (1) a Participant's separation from employment, Total and
               Permanent Disability, or death;

               (2) a Participant's attainment of age 59 1/2;

               (3) the termination of the Plan without the existence at the time
               of Plan termination of another defined contribution plan or the
               establishment of a successor defined contribution plan by the
               Employer or an Affiliated Employer within the period ending
               twelve months after distribution of all assets from the Plan
               maintained by the Employer. For this purpose, a defined
               contribution plan does not include an employee stock ownership
               plan (as defined in Code Section 4975(e)(7) or 409), a simplified
               employee pension plan (as defined in Code Section 408(k)), or a
               simple individual retirement account plan (as defined in Code
               Section 408(p)); or

               (4) the proven financial hardship of a Participant, subject to
               the limitations of Section 6.12.

               (e) For each Plan Year, a Participant's Deferred Compensation
          made under this Plan and all other plans, contracts or arrangements of
          the Employer maintaining this Plan shall not exceed, during any
          taxable year of the Participant, the limitation imposed by Code
          Section 402(g), as in effect at the beginning of such taxable year. If
          such dollar limitation is exceeded, a Participant will be deemed to
          have notified the Administrator of such excess amount which shall be
          distributed in a manner consistent with Section 4.2(f). The dollar
          limitation shall be adjusted annually as provided in Code Section
          415(d) in accordance with Regulations.

               (f) In the event a Participant has received a hardship
          distribution from the Participant's Elective Account pursuant to
          Section 6.12(b) or pursuant to Regulation 1.401(k)-1(d)(2)(iv)(B) from
          any other plan maintained by the Employer, then such Participant shall
          not be permitted to elect to have Deferred Compensation contributed to
          the Plan for a period of six (6) months following the receipt of the
          distribution. Furthermore, the dollar limitation under Code Section
          402(g) shall be reduced, with respect to the Participant's taxable
          year following the taxable year in which the hardship distribution was
          made, by the amount of such Participant's Deferred Compensation, if
          any, pursuant to this Plan (and any other plan maintained by the
          Employer) for the taxable year of the hardship distribution.

                                       23
<PAGE>
               (g) If a Participant's Deferred Compensation under this Plan
          together with any elective deferrals (as defined in Regulation
          1.402(g)-1(b)) under another qualified cash or deferred arrangement
          (as described in Code Section 401(k)), a simplified employee pension
          (as described in Code Section 408(k)(6)), a simple individual
          retirement account plan (as described in Code Section 408(p)), a
          salary reduction arrangement (within the meaning of Code Section
          3121(a)(5)(D)), a deferred compensation plan under Code Section
          457(b), or a trust described in Code Section 501(c)(18) cumulatively
          exceed the limitation imposed by Code Section 402(g) (as adjusted
          annually in accordance with Code Section 415(d) pursuant to
          Regulations) for such Participant's taxable year, the Participant may,
          not later than March 1 following the close of the Participant's
          taxable year, notify the Administrator in writing of such excess and
          request that the Participant's Deferred Compensation under this Plan
          be reduced by an amount specified by the Participant. In such event,
          the Administrator may direct the Trustee to distribute such excess
          amount (and any Income allocable to such excess amount) to the
          Participant not later than the first April 15th following the close of
          the Participant's taxable year. Any distribution of less than the
          entire amount of Excess Deferred Compensation and Income shall be
          treated as a pro rata distribution of Excess Deferred Compensation and
          Income. The amount distributed shall not exceed the Participant's
          Deferred Compensation under the Plan for the taxable year (and any
          Income allocable to such excess amount). Any distribution on or before
          the last day of the Participant's taxable year must satisfy each of
          the following conditions:

               (1) the distribution must be made after the date on which the
               Plan received the Excess Deferred Compensation;

               (2) the Participant shall designate the distribution as Excess
               Deferred Compensation; and

               (3) the Plan must designate the distribution as a distribution of
               Excess Deferred Compensation.

                    Any distribution made pursuant to this Section 4.2(g) shall
          be made first from unmatched Deferred Compensation and, thereafter,
          from Deferred Compensation which is matched. Matching contributions
          which relate to such Deferred Compensation shall be forfeited.

               (h) Notwithstanding Section 4.2(g) above, a Participant's Excess
          Deferred Compensation shall be reduced, but not below zero, by any
          distribution of Excess Contributions pursuant to Section 4.6(a) for
          the Plan Year beginning with or within the taxable year of the
          Participant.

               (i) At Normal Retirement Date, or such other date when the
          Participant shall be entitled to receive benefits, the fair market
          value of the Participant's Elective Account shall be used to provide
          additional benefits to the Participant or the Participant's
          Beneficiary.

                                       24
<PAGE>
               (j) Employer Elective Contributions made pursuant to this Section
          may be segregated into a separate account for each Participant in a
          federally insured savings account, certificate of deposit in a bank or
          savings and loan association, money market certificate, or other
          short-term debt security acceptable to the Trustee until such time as
          the allocations pursuant to Section 4.4 have been made.

               (k) The Employer and the Administrator shall implement the salary
          reduction elections provided for herein in accordance with the
          following:

               (1) A Participant must make an initial salary deferral election
               within a reasonable time, not to exceed thirty (30) days, after
               entering the Plan pursuant to Section 3.2. If the Participant
               fails to make an initial salary deferral election within such
               time, then such Participant may thereafter make an election in
               accordance with the rules governing modifications. The
               Participant shall make such an election by entering into a
               written salary reduction agreement with the Employer and filing
               such agreement with the Administrator. Such election shall
               initially be effective beginning with the pay period following
               the acceptance of the salary reduction agreement by the
               Administrator, shall not have retroactive effect and shall remain
               in force until revoked.

               (2) A Participant may modify a prior election during the Plan
               Year and concurrently make a new election by filing a written
               notice with the Administrator within a reasonable time before the
               pay period for which such modification is to be effective.
               However, modifications to a salary deferral election shall only
               be permitted monthly, during election periods established by the
               Administrator prior to the first day of each month. Any
               modification shall not have retroactive effect and shall remain
               in force until revoked.

               (3) A Participant may elect to prospectively revoke the
               Participant's salary reduction agreement in its entirety at any
               time during the Plan Year by providing the Administrator with
               thirty (30) days written notice of such revocation (or upon such
               shorter notice period as may be acceptable to the Administrator).
               Such revocation shall become effective as of the beginning of the
               first pay period coincident with or next following the expiration
               of the notice period. Furthermore, the termination of the
               Participant's employment, or the cessation of participation for
               any reason, shall be deemed to revoke any salary reduction
               agreement then in effect, effective immediately following the
               close of the pay period within which such termination or
               cessation occurs.

                                       25
<PAGE>
4.3  TIME OF PAYMENT OF EMPLOYER CONTRIBUTION

          The Employer may make its contribution to the Plan for a particular
Plan Year at such time 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 to the Trustee the Plan Year for
which the Employer is making its contribution.

4.4  ESTABLISHMENT OF ACCOUNTS; ALLOCATION OF CONTRIBUTIONS AND EARNINGS

               (a) The Administrator shall establish and maintain an Account in
          the name of each Participant to which the Administrator shall credit
          as of each Anniversary Date, or other Valuation Date, all amounts
          allocated to each such Participant as set forth herein.

               (b) The Employer shall provide the Administrator with all
          information required by the Administrator to make a proper allocation
          of the Employer contributions for each Plan Year. Within a reasonable
          period of time after the date of receipt by the Administrator of such
          information, the Administrator shall allocate such contribution as
          follows:

               (1) With respect to the Employer Elective Contribution made
               pursuant to Section 4.1(a), to each Participant's Elective
               Account in an amount equal to each such Participant's Deferred
               Compensation for the year.

               (2) With respect to the Employer Non-Elective Contribution made
               pursuant to Section 4.1(b), to each Participant's Non-Elective
               Account in accordance with Section 4.1(b). Any Participant
               actively employed during the Plan Year shall be eligible to share
               in the matching contribution for the Plan Year.

               (3) With respect to the Employer Non-Elective Contribution made
               pursuant to Section 4.1(c) to each Participant's Non-Elective
               Account in accordance with Section 4.1(c). Only Non-Highly
               Compensated Participants who are actively employed on the last
               day of the Plan Year and who made Salary Reduction Contributions
               for the last month of the Plan Year shall be eligible to share in
               the Qualified Non-Elective Contribution for the year.

               (4) With respect to the Employer Non-Elective Contribution made
               pursuant to Section 4.1(d), to each Participant's Non-Elective
               Account in accordance with Section 4.1(d). Only Participants who
               are actively employed on the last day of the Plan Year and shall
               be eligible to share in the Employer Non-Elective Contribution
               made pursuant to Section 4.1(d) for the year.

                                       26
<PAGE>
               (c) On or before each Anniversary Date any amounts which became
          Forfeitures since the last Anniversary Date may be made available to
          reinstate previously forfeited account balances of former
          Participants, if any, in accordance with Section 3.7(d), be used to
          satisfy any contribution that may be required pursuant to Section 3.5
          and/or 6.10, or be used to pay any administrative expenses of the
          Plan. The remaining Forfeitures, if any, shall be used to reduce the
          contribution of the Employer hereunder for the Plan Year in which such
          Forfeitures occur.

               (d) For any Top Heavy Plan Year, Employees not otherwise eligible
          to share in the allocation of contributions as provided above, shall
          receive the minimum allocation provided for in Section 4.4(g) if
          eligible pursuant to the provisions of Section 4.4(i).

               (e) Notwithstanding the foregoing, Participants who are not
          actively employed on the last day of the Plan Year due to Retirement
          (Normal or Late), Total and Permanent Disability or death shall share
          in the allocation of contributions for that Plan Year.

               (f) As of each Valuation Date, before the current valuation
          period allocation of Employer contributions, any earnings or losses
          (net appreciation or net depreciation) of the Trust Fund shall be
          allocated in the same proportion that each Participant's nonsegregated
          accounts bear to the total of all Participants' nonsegregated accounts
          as of such date. Earnings or losses with respect to a Participant's
          Directed Account shall be allocated in accordance with Section
          4.12.

                    Participants' transfers from other qualified plans deposited
          in the general Trust Fund shall share in any earnings and losses (net
          appreciation or net depreciation) of the Trust Fund in the same manner
          provided above. Each segregated account maintained on behalf of a
          Participant shall be credited or charged with its separate earnings
          and losses.

               (g) Minimum Contributions Required for Top Heavy Plan Years:
          Notwithstanding the foregoing, for any Top Heavy Plan Year, the sum of
          the Employer contributions allocated on behalf of any Participant who
          is a Non-Key Employee shall be equal to at least three percent (3%) of
          such Employee's 415 Compensation (reduced by contributions and
          forfeitures, if any, allocated to each Employee in any defined
          contribution plan included with this Plan in a Required Aggregation
          Group). However, if (1) the sum of the Employer contributions
          allocated on behalf of each Key Employee for such Top Heavy Plan Year
          is less than three percent (3%) of each Key Employee's 415
          Compensation and (2) this Plan is not required to be included in an
          Aggregation Group to enable a defined benefit plan to meet the
          requirements of Code Section 401(a)(4) or 410, the sum of the Employer
          contributions allocated on behalf of each Non-Key Employee shall be
          equal to the largest percentage allocated on behalf of any Key
          Employee. However, in determining whether a Non-Key Employee has
          received the required minimum contribution, such Non-Key Employee's
          Deferred Compensation

                                       27
<PAGE>
          needed to satisfy the "Actual Contribution Percentage" tests pursuant
          to Section 4.7(a) shall not be taken into account.

                    However, no such minimum contribution shall be required in
          this Plan for any Employee who participates in another defined
          contribution plan subject to Code Section 412 included with this Plan
          in a Required Aggregation Group.

                    Employer matching contributions shall be taken into account
          for purposes of satisfying the minimum contribution requirements of
          Code Section 416(c)(2) and the Plan. The preceding sentence shall
          apply with respect to matching contributions under the Plan or, if the
          Plan provides that the minimum contribution requirement shall be met
          in another plan, such other plan. Employer matching contributions that
          are used to satisfy the minimum contribution requirement shall be
          treated as matching contributions for purposes of the Actual
          Contribution Percentage test and other requirements of code Section
          401(m).

               (h) For purposes of the minimum contributions set forth above,
          the percentage allocated on behalf of any Key Employee shall be equal
          to the ratio of the sum of the Employer contributions allocated on
          behalf of such Key Employee divided by the 415 Compensation for such
          Key Employee.

               (i) For any Top Heavy Plan Year, the minimum contributions set
          forth above shall be allocated on behalf of all Non-Key Employees who
          are Participants and who are employed by the Employer on the last day
          of the Plan Year, including Employees who have (1) failed to complete
          a Period of Service; and (2) declined to make mandatory contributions
          (if required) or, in the case of a cash or deferred arrangement,
          elective contributions to the Plan.

               (j) For the purposes of this Section, 415 Compensation in excess
          of $205,000 (or such other amount provided in the Code) shall be
          disregarded. Such amount shall be adjusted for increases in the cost
          of living in accordance with Code Section 401(a)(17)(B) and the
          Regulations thereunder, except that the dollar increase in effect on
          January 1 of any calendar year shall be effective for the Plan Year
          beginning with or within such calendar year. If 415 Compensation for
          any prior determination period is taken into account in determining a
          Participant's minimum benefit for the current Plan Year, the 415
          Compensation for such determination period is subject to the
          applicable annual 415 Compensation limit in effect for that prior
          period.

               (k) Notwithstanding anything herein to the contrary, Participants
          who terminated employment for any reason during the Plan Year shall
          share in the salary reduction contributions made by the Employer for
          the year of termination without regard to the Hours of Service
          credited.

               (l) Notwithstanding anything in this Section to the contrary, all
          information necessary to properly reflect a given transaction may not
          be available until after the date specified herein for processing such
          transaction, in which case

                                       28
<PAGE>
          the transaction will be reflected when such information is received
          and processed. Subject to express limits that may be imposed under the
          Code, the processing of any contribution, distribution or other
          transaction may be delayed for any legitimate business reason
          (including, but not limited to, failure of systems or computer
          programs, failure of the means of the transmission of data, force
          majeure, the failure of a service provider to timely receive values or
          prices, and the correction for errors or omissions or the errors or
          omissions of any service provider). The processing date of a
          transaction will be binding for all purposes of the Plan.

4.5  ACTUAL DEFERRAL PERCENTAGE TESTS

               (a) Maximum Annual Allocation: For each Plan Year, the annual
          allocation derived from Employer Elective Contributions to a Highly
          Compensated Participant's Elective Account shall satisfy one of the
          following tests:

               (1) The Actual Deferral Percentage for the Highly Compensated
               Participant group shall not be more than the Actual Deferral
               Percentage of the Non-Highly Compensated Participant group (for
               the preceding Plan Year if the prior year testing method is used
               to calculate the Actual Deferral Percentage for the Non-Highly
               Compensated Participant group) multiplied by 1.25, or

               (2) The excess of the Actual Deferral Percentage for the Highly
               Compensated Participant group over the Actual Deferral Percentage
               for the Non-Highly Compensated Participant group (for the
               preceding Plan Year if the prior year testing method is used to
               calculate the Actual Deferral Percentage for the Non-Highly
               Compensated Participant group) shall not be more than two
               percentage points. Additionally, the Actual Deferral Percentage
               for the Highly Compensated Participant group shall not exceed the
               Actual Deferral Percentage for the Non-Highly Compensated
               Participant group (for the preceding Plan Year if the prior year
               testing method is used to calculate the Actual Deferral
               Percentage for the Non-Highly Compensated Participant group)
               multiplied by 2. The provisions of Code Section 401(k)(3) and
               Regulation 1.401(k)-1(b) are incorporated herein by reference.

               (b) For the purposes of this Article, Actual Deferral Percentage
          means, with respect to the Highly Compensated Participant group and
          Non-Highly Compensated Participant group for a Plan Year, the average
          of the ratios, calculated separately for each Participant in such
          group, of the amount of Employer Elective Contributions allocated to
          each Participant's Elective Account for such Plan Year, to such
          Participant's 414(s) Compensation for such Plan Year. The actual
          deferral ratio for each Participant and the Actual Deferral Percentage
          for each group shall be calculated to the nearest one-hundredth of one
          percent. Employer Elective Contributions allocated to each Non-Highly
          Compensated

                                       29
<PAGE>
          Participant's Elective Account shall be reduced by Excess Deferred
          Compensation to the extent such excess amounts are made under this
          Plan or any other plan maintained by the Employer.

               (c) For the purposes of Sections 4.5(a) and 4.6, a Highly
          Compensated Participant and a Non-Highly Compensated Participant shall
          include any Employee eligible to make a deferral election pursuant to
          Section 4.2, whether or not such deferral election was made or
          suspended pursuant to Section 4.2.

               (d) For the purposes of this Section and Code Sections 401(a)(4),
          410(b) and 401(k), if two or more plans which include cash or deferred
          arrangements are considered one plan for the purposes of Code Section
          401(a)(4) or 410(b) (other than Code Section 410(b)(2)(A)(ii)), the
          cash or deferred arrangements included in such plans shall be treated
          as one arrangement. In addition, two or more cash or deferred
          arrangements may be considered as a single arrangement for purposes of
          determining whether or not such arrangements satisfy Code Sections
          401(a)(4), 410(b) and 401(k). In such a case, the cash or deferred
          arrangements included in such plans and the plans including such
          arrangements shall be treated as one arrangement and as one plan for
          purposes of this Section and Code Sections 401(a)(4), 410(b) and
          401(k). Any adjustment to the Non-Highly Compensated Participant
          actual deferral ratio for the prior year shall be made in accordance
          with Internal Revenue Service Notice 98-1 and any superseding
          guidance. Plans may be aggregated under this paragraph (d) only if
          they have the same plan year. Notwithstanding the above, if two or
          more plans which include cash or deferred arrangements are
          permissively aggregated under Regulation 1.410(b)-7(d), all plans
          permissively aggregated must use either the current year testing
          method or the prior year testing method for the testing year.

                    Notwithstanding the above, an employee stock ownership plan
          described in Code Section 4975(e)(7) or 409 may not be combined with
          this Plan for purposes of determining whether the employee stock
          ownership plan or this Plan satisfies this Section and Code Sections
          401(a)(4), 410(b) and 401(k).

               (e) For the purposes of this Section, if a Highly Compensated
          Participant is a Participant under two or more cash or deferred
          arrangements (other than a cash or deferred arrangement which is part
          of an employee stock ownership plan as defined in Code Section
          4975(e)(7) or 409) of the Employer or an Affiliated Employer, all such
          cash or deferred arrangements shall be treated as one cash or deferred
          arrangement for the purpose of determining the actual deferral ratio
          with respect to such Highly Compensated Participant. However, if the
          cash or deferred arrangements have different plan years, this
          paragraph shall be applied by treating all cash or deferred
          arrangements ending with or within the same calendar year as a single
          arrangement.

               (f) For the purpose of this Section, when calculating the Actual
          Deferral Percentage for the Non-Highly Compensated Participant group,
          the current year testing method shall be used. Any change from the
          current year testing method to the prior year testing method shall be
          made pursuant to Internal

                                       30
<PAGE>
          Revenue Service Notice 98-1, Section VII (or superseding guidance),
          the provisions of which are incorporated herein by reference.

               (g) Notwithstanding anything in this Section to the contrary, the
          provisions of this Section and Section 4.6 may be applied separately
          (or will be applied separately to the extent required by Regulations)
          to each plan within the meaning of Regulation 1.401(k)-1(g)(11).
          Furthermore, the provisions of Code Section 401(k)(3)(F) may be used
          to exclude from consideration all Non-Highly Compensated Employees who
          have not satisfied the minimum age and service requirements of Code
          Section 410(a)(1)(A).

4.6  ADJUSTMENT TO ACTUAL DEFERRAL PERCENTAGE TESTS

          In the event (or if it is anticipated) that the initial allocations of
the Employer Elective Contributions made pursuant to Section 4.4 do (or might)
not satisfy one of the tests set forth in Section 4.5(a), the Administrator
shall adjust Excess Contributions pursuant to the options set forth below:

               (a) On or before the fifteenth day of the third month following
          the end of each Plan Year, but in no event later than the close of the
          following Plan Year, the Highly Compensated Participant having the
          largest dollar amount of Elective Contributions shall have a portion
          of such Participant's Elective Contributions distributed until the
          total amount of Excess Contributions has been distributed, or until
          the amount of such Participant's Elective Contributions equals the
          Elective Contributions of the Highly Compensated Participant having
          the second largest dollar amount of Elective Contributions. This
          process shall continue until the total amount of Excess Contributions
          has been distributed. In determining the amount of Excess
          Contributions to be distributed with respect to an affected Highly
          Compensated Participant as determined herein, such amount shall be
          reduced pursuant to Section 4.2(f) by any Excess Deferred Compensation
          previously distributed to such affected Highly Compensated Participant
          for such Participant's taxable year ending with or within such Plan
          Year.

               (1) With respect to the distribution of Excess Contributions
               pursuant to (a) above, such distribution:

                    (i) may be postponed but not later than the close of the
                    Plan Year following the Plan Year to which they are
                    allocable;

                    (ii) shall be adjusted for Income; and

                    (iii) shall be designated by the Employer as a distribution
                    of Excess Contributions (and Income).

               (2) Any distribution of less than the entire amount of Excess
               Contributions shall be treated as a pro rata distribution of
               Excess Contributions and Income.

                                       31
<PAGE>
               (3) Matching contributions which relate to Excess Contributions
               shall be forfeited unless the related matching contribution is
               distributed as an Excess Aggregate Contribution pursuant to
               Section 4.8.

               (b) Notwithstanding the above, within twelve (12) months after
          the end of the Plan Year, the Employer may make a special Qualified
          Non-Elective Contribution in accordance with one of the following
          provisions which contribution shall be allocated to the Participant's
          Elective Account of each Non-Highly Compensated Participant eligible
          to share in the allocation in accordance with such provision. The
          Employer shall provide the Administrator with written notification of
          the amount of the contribution being made and for which provision it
          is being made pursuant to:

               (1) A special Qualified Non-Elective Contribution may be made on
               behalf of Non-Highly Compensated Participants in an amount
               sufficient to satisfy (or to prevent an anticipated failure of)
               one of the tests set forth in Section 4.5(a). Such contribution
               shall be allocated in the same proportion that each Non-Highly
               Compensated Participant's 414(s) Compensation for the year (or
               prior year if the prior year testing method is being used) bears
               to the total 414(s) Compensation of all Non-Highly Compensated
               Participants for such year.

               (2) A special Qualified Non-Elective Contribution may be made on
               behalf of Non-Highly Compensated Participants in an amount
               sufficient to satisfy (or to prevent an anticipated failure of)
               one of the tests set forth in Section 4.5(a). Such contribution
               shall be allocated in the same proportion that each Non-Highly
               Compensated Participant electing salary reductions pursuant to
               Section 4.2 in the same proportion that each such Non-Highly
               Compensated Participant's Deferred Compensation for the year (or
               at the end of the prior Plan Year if the prior year testing
               method is being used) bears to the total Deferred Compensation of
               all such Non-Highly Compensated Participants for such year.

               (3) A special Qualified Non-Elective Contribution may be made on
               behalf of Non-Highly Compensated Participants in an amount
               sufficient to satisfy (or to prevent an anticipated failure of)
               one of the tests set forth in Section 4.5(a). Such contribution
               shall be allocated in equal amounts (per capita).

               (4) A special Qualified Non-Elective Contribution may be made on
               behalf of Non-Highly Compensated Participants electing salary
               reductions pursuant to Section 4.2 in an amount sufficient to
               satisfy (or to prevent an anticipated failure of) one of the
               tests set forth in Section 4.5(a). Such contribution shall be
               allocated for the year (or at the end of the prior Plan Year if
               the prior year testing method is used) to each Non-Highly
               Compensated Participant electing salary reductions pursuant to
               Section 4.2 in equal amounts (per capita).

                                       32
<PAGE>
               (5) A special Qualified Non-Elective Contribution may be made on
               behalf of Non-Highly Compensated Participants in an amount
               sufficient to satisfy (or to prevent an anticipated failure of)
               one of the tests set forth in Section 4.5(a). Such contribution
               shall be allocated to the Non-Highly Compensated Participant
               having the lowest 414(s) Compensation, until one of the tests set
               forth in Section 4.5(a) is satisfied (or is anticipated to be
               satisfied), or until such Non-Highly Compensated Participant has
               received the maximum "annual addition" pursuant to Section 4.9.
               This process shall continue until one of the tests set forth in
               Section 4.5(a) is satisfied (or is anticipated to be satisfied).

                    Notwithstanding the above, at the Employer's discretion,
          Non-Highly Compensated Participants who are not employed at the end of
          the Plan Year (or at the end of the prior Plan Year if the prior year
          testing method is being used) shall not be eligible to receive a
          special Qualified Non-Elective Contribution and shall be disregarded.

                    Notwithstanding the above, if the testing method changes
          from the current year testing method to the prior year testing method,
          then for purposes of preventing the double counting of Qualified
          Non-Elective Contributions for the first testing year for which the
          change is effective, any special Qualified Non-Elective Contribution
          on behalf of Non-Highly Compensated Participants used to satisfy the
          Actual Deferral Percentage or Actual Contribution Percentage test
          under the current year testing method for the prior year testing year
          shall be disregarded.

               (c) If during a Plan Year, it is projected that the aggregate
          amount of Elective Contributions to be allocated to all Highly
          Compensated Participants under this Plan would cause the Plan to fail
          the tests set forth in Section 4.5(a), then the Administrator may
          automatically reduce the deferral amount of affected Highly
          Compensated Participants, beginning with the Highly Compensated
          Participant who has the highest deferral ratio until it is anticipated
          the Plan will pass the tests or until the actual deferral ratio equals
          the actual deferral ratio of the Highly Compensated Participant having
          the next highest actual deferral ratio. This process may continue
          until it is anticipated that the Plan will satisfy one of the tests
          set forth in Section 4.5(a). Alternatively, the Employer may specify a
          maximum percentage of Compensation that may be deferred.

               (d) Any Excess Contributions (and Income) which are distributed
          on or after 2 1/2 months after the end of the Plan Year shall be
          subject to the ten percent (10%) Employer excise tax imposed by Code
          Section 4979.

4.7  ACTUAL CONTRIBUTION PERCENTAGE TESTS

               (a) The Actual Contribution Percentage for the Highly Compensated
          Participant group shall not exceed the greater of:

                                       33
<PAGE>
               (1) 125 percent of such percentage for the Non-Highly Compensated
               Participant group (for the preceding Plan Year if the prior year
               testing method is used to calculate the Actual Contribution
               Percentage for the Non-Highly Compensated Participant group); or

               (2) the lesser of 200 percent of such percentage for the
               Non-Highly Compensated Participant group (for the preceding Plan
               Year if the prior year testing method is used to calculate the
               Actual Contribution Percentage for the Non-Highly Compensated
               Participant group), or such percentage for the Non-Highly
               Compensated Participant group (for the preceding Plan Year if the
               prior year testing method is used to calculate the Actual
               Contribution Percentage for the Non-Highly Compensated
               Participant group) plus 2 percentage points.

               (b) For the purposes of this Article, Actual Contribution
          Percentage for a Plan Year means, with respect to the Highly
          Compensated Participant group and Non-Highly Compensated Participant
          group (for the preceding Plan Year if the prior year testing method is
          used to calculate the Actual Contribution Percentage for the
          Non-Highly Compensated Participant group), the average of the ratios
          (calculated separately for each Participant in each group and rounded
          to the nearest one-hundredth of one percent) of:

               (1) the sum of Employer matching contributions made pursuant to
               Section 4.1(b) on behalf of each such Participant for such Plan
               Year; to

               (2) the Participant's 414(s) Compensation for such Plan Year.

               (c) For purposes of determining the Actual Contribution
          Percentage, only Employer matching contributions contributed to the
          Plan prior to the end of the succeeding Plan Year shall be considered.
          In addition, the Administrator may elect to take into account, with
          respect to Employees eligible to have Employer matching contributions
          pursuant to Section 4.1(b) allocated to their accounts, elective
          deferrals (as defined in Regulation 1.402(g)-1(b)) and qualified
          non-elective contributions (as defined in Code Section 401(m)(4)(C))
          contributed to any plan maintained by the Employer. Such elective
          deferrals and qualified non-elective contributions shall be treated as
          Employer matching contributions subject to Regulation 1.401(m)-1(b)(5)
          which is incorporated herein by reference. However, the Plan Year must
          be the same as the plan year of the plan to which the elective
          deferrals and the qualified non-elective contributions are made.

               (d) For purposes of this Section and Code Sections 401(a)(4),
          410(b) and 401(m), if two or more plans of the Employer to which
          matching contributions, Employee contributions, or both, are made are
          treated as one plan for purposes of Code Sections 401(a)(4) or 410(b)
          (other than the average benefits test under Code Section
          410(b)(2)(A)(ii)), such plans shall be treated as one plan. In
          addition, two or more plans of the Employer to which matching
          contributions, Employee contributions, or both, are made may be
          considered as a single plan for purposes of determining whether or not
          such plans satisfy Code

                                       34
<PAGE>
          Sections 401(a)(4), 410(b) and 401(m). In such a case, the aggregated
          plans must satisfy this Section and Code Sections 401(a)(4), 410(b)
          and 401(m) as though such aggregated plans were a single plan. Any
          adjustment to the Non-Highly Compensated Participant actual
          contribution ratio for the prior year shall be made in accordance with
          Internal Revenue Service Notice 98-1 and any superseding guidance.
          Plans may be aggregated under this paragraph (d) only if they have the
          same plan year. Notwithstanding the above, if two or more plans which
          include cash or deferred arrangements are permissively aggregated
          under Regulation 1.410(b)-7(d), all plans permissively aggregated must
          use either the current year testing method or the prior year testing
          method for the testing year.

                    Notwithstanding the above, an employee stock ownership plan
          described in Code Section 4975(e)(7) or 409 may not be aggregated with
          this Plan for purposes of determining whether the employee stock
          ownership plan or this Plan satisfies this Section and Code Sections
          401(a)(4), 410(b) and 401(m).

               (e) If a Highly Compensated Participant is a Participant under
          two or more plans (other than an employee stock ownership plan as
          defined in Code Section 4975(e)(7) or 409) which are maintained by the
          Employer or an Affiliated Employer to which matching contributions,
          Employee contributions, or both, are made, all such contributions on
          behalf of such Highly Compensated Participant shall be aggregated for
          purposes of determining such Highly Compensated Participant's actual
          contribution ratio. However, if the plans have different plan years,
          this paragraph shall be applied by treating all plans ending with or
          within the same calendar year as a single plan.

               (f) For purposes of Sections 4.7(a) and 4.8, a Highly Compensated
          Participant and Non-Highly Compensated Participant shall include any
          Employee eligible to have Employer matching contributions (whether or
          not a deferral election was made or suspended) allocated to the
          Participant's account for the Plan Year.

               (g) For the purpose of this Section, when calculating the Actual
          Contribution Percentage for the Non-Highly Compensated Participant
          group, the current year testing method shall be used. Any change from
          the current year testing method to the prior year testing method shall
          be made pursuant to Internal Revenue Service Notice 98-1, Section VII
          (or superseding guidance), the provisions of which are incorporated
          herein by reference.

               (h) Notwithstanding anything in this Section to the contrary, the
          provisions of this Section and Section 4.8 may be applied separately
          (or will be applied separately to the extent required by Regulations)
          to each plan within the meaning of Regulation 1.401(k)-1(g)(11).
          Furthermore, the provisions of Code Section 401(k)(3)(F) may be used
          to exclude from consideration all Non-Highly Compensated Employees who
          have not satisfied the minimum age and service requirements of Code
          Section 410(a)(1)(A).

                                       35
<PAGE>
4.8  ADJUSTMENT TO ACTUAL CONTRIBUTION PERCENTAGE TESTS

               (a) In the event (or if it is anticipated) that the Actual
          Contribution Percentage for the Highly Compensated Participant group
          exceeds (or might exceed) the Actual Contribution Percentage for the
          Non-Highly Compensated Participant group pursuant to Section 4.7(a),
          the Administrator (on or before the fifteenth day of the third month
          following the end of the Plan Year, but in no event later than the
          close of the following Plan Year) shall direct the Trustee to
          distribute to the Highly Compensated Participant having the largest
          dollar amount of contributions determined pursuant to Section
          4.7(b)(1), the Vested portion of such contributions (and Income
          allocable to such contributions) and, if forfeitable, forfeit such
          non-Vested contributions attributable to Employer matching
          contributions (and Income allocable to such forfeitures) until the
          total amount of Excess Aggregate Contributions has been distributed,
          or until the Participant's remaining amount equals the amount of
          contributions determined pursuant to Section 4.7(b)(1) of the Highly
          Compensated Participant having the second largest dollar amount of
          contributions. This process shall continue until the total amount of
          Excess Aggregate Contributions has been distributed.

               (b) Any distribution and/or forfeiture of less than the entire
          amount of Excess Aggregate Contributions (and Income) shall be treated
          as a pro rata distribution and/or forfeiture of Excess Aggregate
          Contributions and Income. Distribution of Excess Aggregate
          Contributions shall be designated by the Employer as a distribution of
          Excess Aggregate Contributions (and Income). Forfeitures of Excess
          Aggregate Contributions shall be treated in accordance with Section
          4.4.

               (c) Excess Aggregate Contributions, including forfeited matching
          contributions, shall be treated as Employer contributions for purposes
          of Code Sections 404 and 415 even if distributed from the Plan.

                    Forfeited matching contributions that are reallocated to
          Participants' Accounts for the Plan Year in which the forfeiture
          occurs shall be treated as an "annual addition" pursuant to Section
          4.9(b) for the Participants to whose Accounts they are reallocated and
          for the Participants from whose Accounts they are forfeited.

               (d) The determination of the amount of Excess Aggregate
          Contributions with respect to any Plan Year shall be made after first
          determining the Excess Contributions, if any, to be treated as
          after-tax voluntary Employee contributions due to recharacterization
          for the plan year of any other qualified cash or deferred arrangement
          (as defined in Code Section 401(k)) maintained by the Employer that
          ends with or within the Plan Year or which are treated as after-tax
          voluntary Employee contributions due to recharacterization pursuant to
          Section 4.6(a).

               (e) If during a Plan Year the projected aggregate amount of
          Employer matching contributions to be allocated to all Highly
          Compensated Participants

                                       36
<PAGE>
          under this Plan would, by virtue of the tests set forth in Section
          4.7(a), cause the Plan to fail such tests, then the Administrator may
          automatically reduce proportionately or in the order provided in
          Section 4.8(a) each affected Highly Compensated Participant's
          projected share of such contributions by an amount necessary to
          satisfy one of the tests set forth in Section 4.7(a).

               (f) Notwithstanding the above, within twelve (12) months after
          the end of the Plan Year, the Employer may make a special Qualified
          Non-Elective Contribution in accordance with one of the following
          provisions which contribution shall be allocated to the Participant's
          Account of each Non-Highly Compensated eligible to share in the
          allocation in accordance with such provision. The Employer shall
          provide the Administrator with written notification of the amount of
          the contribution being made and for which provision it is being made
          pursuant to:

               (1) A special Qualified Non-Elective Contribution may be made on
               behalf of Non-Highly Compensated Participants in an amount
               sufficient to satisfy (or to prevent an anticipated failure of)
               one of the tests set forth in Section 4.7. Such contribution
               shall be allocated in the same proportion that each Non-Highly
               Compensated Participant's 414(s) Compensation for the year (or
               prior year if the prior year testing method is being used) bears
               to the total 414(s) Compensation of all Non-Highly Compensated
               Participants for such year.

               (2) A special Qualified Non-Elective Contribution may be made on
               behalf of Non-Highly Compensated Participants in an amount
               sufficient to satisfy (or to prevent an anticipated failure of)
               one of the tests set forth in Section 4.7. Such contribution
               shall be allocated in the same proportion that each Non-Highly
               Compensated Participant electing salary reductions pursuant to
               Section 4.2 in the same proportion that each such Non-Highly
               Compensated Participant's Deferred Compensation for the year (or
               at the end of the prior Plan Year if the prior year testing
               method is being used) bears to the total Deferred Compensation of
               all such Non-Highly Compensated Participants for such year.

               (3) A special Qualified Non-Elective Contribution may be made on
               behalf of Non-Highly Compensated Participants in an amount
               sufficient to satisfy (or to prevent an anticipated failure of)
               one of the tests set forth in Section 4.7. Such contribution
               shall be allocated in equal amounts (per capita).

               (4) A special Qualified Non-Elective Contribution may be made on
               behalf of Non-Highly Compensated Participants electing salary
               reductions pursuant to Section 4.2 in an amount sufficient to
               satisfy (or to prevent an anticipated failure of) one of the
               tests set forth in Section 4.7. Such contribution shall be
               allocated for the year (or at the end of the prior Plan Year if
               the prior year testing method is used) to each Non-Highly

                                       37
<PAGE>
               Compensated Participant electing salary reductions pursuant to
               Section 4.2 in equal amounts (per capita).

               (5) A special Qualified Non-Elective Contribution may be made on
               behalf of Non-Highly Compensated Participants in an amount
               sufficient to satisfy (or to prevent an anticipated failure of)
               one of the tests set forth in Section 4.7. Such contribution
               shall be allocated to the Non-Highly Compensated Participant
               having the lowest 414(s) Compensation, until one of the tests set
               forth in Section 4.7 is satisfied (or is anticipated to be
               satisfied), or until such Non-Highly Compensated Participant has
               received the maximum "annual addition" pursuant to Section 4.9.
               This process shall continue until one of the tests set forth in
               Section 4.7 is satisfied (or is anticipated to be satisfied).

                    Notwithstanding the above, at the Employer's discretion,
          Non-Highly Compensated Participants who are not employed at the end of
          the Plan Year (or at the end of the prior Plan Year if the prior year
          testing method is being used) shall not be eligible to receive a
          special Qualified Non-Elective Contribution and shall be disregarded.

                    Notwithstanding the above, if the testing method changes
          from the current year testing method to the prior year testing method,
          then for purposes of preventing the double counting of Qualified
          Non-Elective Contributions for the first testing year for which the
          change is effective, any special Qualified Non-Elective Contribution
          on behalf of Non-Highly Compensated Participants used to satisfy the
          Actual Deferral Percentage or Actual Contribution Percentage test
          under the current year testing method for the prior year testing year
          shall be disregarded.

               (g) Any Excess Aggregate Contributions (and Income) which are
          distributed on or after 2 1/2 months after the end of the Plan Year
          shall be subject to the ten percent (10%) Employer excise tax imposed
          by Code Section 4979.

4.9  MAXIMUM ANNUAL ADDITIONS

               (a) Notwithstanding the foregoing and to the extent permitted
          under Section 4.2(k) and Code Section 414(v), the maximum "annual
          addition" credited to a Participant's accounts under the Plan for any
          "limitation year" shall not exceed the lesser of: (1) $40,000, as
          adjusted for increases in the cost-of-living under Code Section 415(d)
          or (2) one hundred percent (100%) of the Participant's 415
          Compensation for such "limitation year." If the Employer contribution
          that would otherwise be contributed or allocated to the Participant's
          accounts would cause the "annual addition" for the "limitation year"
          to exceed the maximum "annual addition," the amount contributed or
          allocated will be reduced so that the "annual addition" for the
          "limitation year" will equal the maximum "annual addition," and any
          amount in excess of the maximum "annual addition," which would have
          been allocated to such Participant may be allocated to other
          Participants. For any short "limitation year," the dollar limitation
          in (1) above

                                       38
<PAGE>
          shall be reduced by a fraction, the numerator of which is the number
          of full months in the short "limitation year" and the denominator of
          which is twelve (12).

               (b) For purposes of applying the limitations of Code Section 415,
          "annual addition" means the sum credited to a Participant's accounts
          for any "limitation year" of (1) Employer contributions, (2) Employee
          contributions, (3) forfeitures, (4) amounts allocated, after March 31,
          1984, to an individual medical account, as defined in Code Section
          415(l)(2) which is part of a pension or annuity plan maintained by the
          Employer and (5) amounts derived from contributions paid or accrued
          after December 31, 1985, in taxable years ending after such date,
          which are attributable to post-retirement medical benefits allocated
          to the separate account of a Key Employee under a welfare benefit plan
          (as defined in Code Section 419(e)) maintained by the Employer.
          Provided, however, the 415 Compensation percentage limitation referred
          to in paragraph (a)(2) above shall not apply to: (1) any contribution
          for medical benefits (within the meaning of Code Section 419A(f)(2))
          after separation from service which is otherwise treated as an "annual
          addition," or (2) any amount otherwise treated as an "annual addition"
          under Code Section 415(l)(1).

               (c) For purposes of applying the limitations of Code Section 415,
          the transfer of funds from one qualified plan to another is not an
          "annual addition." In addition, the following are not Employee
          contributions for the purposes of Section 4.9(b)(2): (1) rollover
          contributions (as defined in Code Sections 402(c), 403(a)(4),
          403(b)(8), 408(d)(3) and 457(e)(16)); (2) repayments of loans made to
          a Participant from the Plan; (3) repayments of distributions received
          by an Employee pursuant to Code Section 411(a)(7)(B) (cash-outs); (4)
          repayments of distributions received by an Employee pursuant to Code
          Section 411(a)(3)(D) (mandatory contributions); (5) Employee
          contributions to a simplified employee pension excludable from gross
          income under Code Section 408(k)(6) and (6) Catch-Up Contributions.

               (d) For purposes of this Article and applying the limitations of
          Code Section 415, the "limitation year" shall be the Plan Year.

               (e) For the purpose of this Section, all qualified defined
          contribution plans (whether terminated or not) ever maintained by the
          Employer shall be treated as one defined contribution plan.

               (f) For the purpose of this Section, if the Employer is a member
          of a controlled group of corporations, trades or businesses under
          common control (as defined by Code Section 1563(a) or Code Section
          414(b) and (c) as modified by Code Section 415(h)), is a member of an
          affiliated service group (as defined by Code Section 414(m)), or is a
          member of a group of entities required to be aggregated pursuant to
          Regulations under Code Section 414(o), all Employees of such Employers
          shall be considered to be employed by a single Employer.

               (g) If this is a plan described in Code Section 414(c) (other
          than a plan described in Code Section 414(f)), then all of the
          benefits or contributions

                                       39
<PAGE>
          attributable to a Participant from all of the Employers maintaining
          this Plan shall be taken into account in applying the limits of this
          Section with respect to such Participant. Furthermore, in applying the
          limitations of this Section with respect to such a Participant, the
          total 415 Compensation received by the Participant from all of the
          Employers maintaining the Plan shall be taken into account.

               (h)(1) If a Participant participates in more than one defined
          contribution plan maintained by the Employer which have different
          Anniversary Dates, the maximum "annual addition" under this Plan shall
          equal the maximum "annual addition" for the "limitation year" minus
          any "annual additions" previously credited to such Participant's
          accounts during the "limitation year."

               (2) If a Participant participates in both a defined contribution
               plan subject to Code Section 412 and a defined contribution plan
               not subject to Code Section 412 maintained by the Employer which
               have the same Anniversary Date, an "annual addition" will be
               credited to the Participant's accounts under the defined
               contribution plan subject to Code Section 412 prior to crediting
               an "annual addition" to the Participant's accounts under the
               defined contribution plan not subject to Code Section 412.

               (3) If a Participant participates in more than one defined
               contribution plan not subject to Code Section 412 maintained by
               the Employer which have the same Anniversary Date, the maximum
               "annual additions" under this Plan shall equal the product of (A)
               the maximum "annual addition" for the "limitation year" minus any
               "annual addition" previously credited under subparagraphs (1) or
               (2) above, multiplied by (B) a fraction (i) the numerator of
               which is the "annual addition" which would be credited to such
               Participant's accounts under this Plan without regard to the
               limitations of Code Section 415 and (ii) the denominator of which
               is such "annual addition" for all plans described in this
               subparagraph.

               (i) Notwithstanding anything contained in this Section to the
          contrary, the limitations, adjustments and other requirements
          prescribed in this Section shall at all times comply with the
          provisions of Code Section 415 and the Regulations thereunder.

4.10 ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS

               (a) If, as a result of a reasonable error in estimating a
          Participant's Compensation, a reasonable error in determining the
          amount of elective deferrals (within the meaning of Code Section
          402(g)(3)) that may be made with respect to any Participant under the
          limits of Section 4.9 or other facts and circumstances to which
          Regulation 1.415-6(b)(6) shall be applicable, the "annual additions"
          under this Plan would cause the maximum "annual additions" to be
          exceeded for any Participant, the "excess amount" will be disposed of
          in one of the following manners, as uniformly determined by the
          Administrator for all Participants similarly situated.

                                       40
<PAGE>
               (1) Any unmatched Deferred Compensation and, thereafter,
               proportionately from Deferred Compensation which is matched and
               matching contributions which relate to such Deferred
               Compensation, will be reduced to the extent they would reduce the
               "excess amount." The Deferred Compensation (and any gains
               attributable to such Deferred Compensation) will be distributed
               to the Participant and the Employer matching contributions (and
               any gains attributable to such matching contributions) will be
               used to reduce the Employer contribution in the next "limitation
               year";

               (2) If, after the application of subparagraph (1) above, an
               "excess amount" still exists, and the Participant is covered by
               the Plan at the end of the "limitation year," the "excess amount"
               will be used to reduce the Employer contribution for such
               Participant in the next "limitation year," and each succeeding
               "limitation year" if necessary;

               (3) If, after the application of subparagraphs (1) and (2) above,
               an "excess amount" still exists, and the Participant is not
               covered by the Plan at the end of the "limitation year," the
               "excess amount" will be held unallocated in a "Section 415
               suspense account." The "Section 415 suspense account" will be
               applied to reduce future Employer contributions for all remaining
               Participants in the next "limitation year," and each succeeding
               "limitation year" if necessary;

               (4) If a "Section 415 suspense account" is in existence at any
               time during the "limitation year" pursuant to this Section, it
               will not participate in the allocation of investment gains and
               losses of the Trust Fund. If a "Section 415 suspense account" is
               in existence at any time during a particular "limitation year,"
               all amounts in the "Section 415 suspense account" must be
               allocated and reallocated to Participants' accounts before any
               Employer contributions or any Employee contributions may be made
               to the Plan for that "limitation year." Except as provided in (1)
               above, "excess amounts" may not be distributed to Participants.

               (b) For purposes of this Article, "excess amount" for any
          Participant for a "limitation year" shall mean the excess, if any, of
          (1) the "annual addition" which would be credited to the Participant's
          account under the terms of the Plan without regard to the limitations
          of Code Section 415 over (2) the maximum "annual addition" determined
          pursuant to Section 4.9.

               (c) For purposes of this Section, "Section 415 suspense account"
          shall mean an unallocated account equal to the sum of "excess amounts"
          for all Participants in the Plan during the "limitation year."

4.11 ROLLOVERS AND PLAN-TO-PLAN TRANSFERS FROM QUALIFIED PLANS

               (a) With the consent of the Administrator, amounts may be
          transferred (within the meaning of Code Section 414(l)) to this Plan
          from other "qualified

                                       41
<PAGE>
          plans" by Eligible Employees, provided the trust from which such funds
          are transferred permits the transfer to be made and the transfer will
          not jeopardize the tax exempt status of the Plan or Trust or create
          adverse tax consequences for the Employer. Prior to accepting any
          transfers to which this Section applies, the Administrator may require
          an opinion of counsel that the amounts to be transferred meet the
          requirements of this Section. The amounts transferred shall be set up
          in a separate account herein referred to as a Participant's
          Transfer/Rollover Account. Such account shall be fully Vested at all
          times and shall not be subject to Forfeiture for any reason.

                    Except as permitted by Regulations (including Regulation
          1.411(d)-4), amounts attributable to "elective contributions" (as
          defined in Regulation 1.401(k)-1(g)(3)), including amounts treated as
          "elective contributions", which are transferred from another
          "qualified plan" in a plan-to-plan transfer (other than a direct
          rollover) shall be subject to the distribution limitations provided
          for in Regulation 1.401(k)-1(d).

               (b) With the consent of the Administrator, the Plan may accept a
          "rollover" by Eligible Employees, provided the "rollover" will not
          jeopardize the tax exempt status of the Plan or create adverse tax
          consequences for the Employer. Prior to accepting any "rollovers" to
          which this Section applies, the Administrator may require the Employee
          to establish (by providing opinion of counsel or otherwise) that the
          amounts to be rolled over to this Plan meet the requirements of this
          Section. The amounts rolled over shall be set up in a separate account
          herein referred to as a "Participant's Transfer/Rollover Account."
          Such account shall be fully Vested at all times and shall not be
          subject to Forfeiture for any reason.

                    For purposes of this Section 4.11, the term "qualified plan"
          shall mean any tax qualified plan under Code Section 401(a), or, any
          other plans from which distributions are eligible to be rolled over
          into this Plan pursuant to the Code. The term "rollover" means: (i)
          amounts transferred to this Plan directly from another "qualified
          plan"; (ii) distributions received by an Employee from other
          "qualified plans" which are eligible for tax-free rollover to a
          "qualified plan" and which are transferred by the Employee to this
          Plan within sixty (60) days following receipt thereof; (iii) amounts
          transferred to this Plan from a conduit individual retirement account
          provided that the conduit individual retirement account has no assets
          other than assets which (A) were previously distributed to the
          Employee by another "qualified plan," (B) were eligible for tax-free
          rollover to a "qualified plan" and (C) were deposited in such conduit
          individual retirement account within sixty (60) days of receipt
          thereof; (iv) amounts distributed to the Employee from a conduit
          individual retirement account meeting the requirements of clause (iii)
          above, and transferred by the Employee to this Plan within sixty (60)
          days of receipt thereof from such conduit individual retirement
          account; and (v) any other amounts which are eligible to be rolled
          over to this Plan pursuant to the Code.

                                       42
<PAGE>
               (c) Amounts in a Participant's Transfer/Rollover Account shall be
          held by the Trustee pursuant to the provisions of this Plan and may
          not be withdrawn by, or distributed to the Participant, in whole or in
          part, except as provided in paragraph (d) of this Section. The Trustee
          shall have no duty or responsibility to inquire as to the propriety of
          the amount, value or type of assets transferred, nor to conduct any
          due diligence with respect to such assets; provided, however, that
          such assets are otherwise eligible to be held by the Trustee under the
          terms of this Plan.

               (d) The Administrator, at the election of the Participant, shall
          direct the Trustee to distribute all or a portion of the amount
          credited to the Participant's Transfer/Rollover Account. Any
          distributions of amounts held in a Participant's Transfer/Rollover
          Account shall be made in a manner which is consistent with and
          satisfies the provisions of Sections 6.5 and 6.6, including, but not
          limited to, all notice and consent requirements of Code Section
          411(a)(11) and the Regulations thereunder. Furthermore, such amounts
          shall not be considered as part of a Participant's benefit in
          determining whether an involuntary cash-out of benefits may be made
          without Participant consent.

               (e) The Administrator may direct that Employee transfers and
          rollovers made after a Valuation Date be segregated into a separate
          account for each Participant until such time as the allocations
          pursuant to this Plan have been made, at which time they may remain
          segregated or be invested as part of the general Trust Fund or be
          directed by the Participant pursuant to Section 4.12.

               (f) This Plan shall not accept any direct or indirect transfers
          (as that term is defined and interpreted under Code Section 401(a)(11)
          and the Regulations thereunder) from a defined benefit plan, money
          purchase plan (including a target benefit plan), stock bonus or profit
          sharing plan which would otherwise have provided for a life annuity
          form of payment to the Participant.

               (g) Notwithstanding anything herein to the contrary, a transfer
          directly to this Plan from another "qualified plan" (or a transaction
          having the effect of such a transfer) shall only be permitted if it
          will not result in the elimination or reduction of any "Section
          411(d)(6) protected benefit" as described in Section 7.1.

               (h) Notwithstanding anything herein to the contrary, the
          Administrator, operationally and on a nondiscriminatory basis, may
          limit the source of rollover contributions that may be accepted by
          this Plan.

4.12 QUALIFIED MILITARY SERVICE

          Notwithstanding any provision of this Plan to the contrary,
contributions, benefits and service credit with respect to qualified military
service will be provided in accordance with Code Section 414(u).

                                       43
<PAGE>
                                    ARTICLE V
                           INVESTMENT OF CONTRIBUTIONS
                                 AND VALUATIONS

5.1  THE TRUST

          All amounts of money, securities or other property received under the
Plan shall be delivered to the Trustee under the Trust, to be managed, invested,
reinvested and distributed for the exclusive benefit of the Participants and
their Beneficiaries in accordance with the Plan, the Trust and any agreement
with an insurance company or other financial institution constituting a part of
the Plan and Trust. It is intended that the Plan meet the requirements of Act
Section 404(c). In this regard, the Administrator shall make available Directed
Investment Options that provide Participants with a broad range of investment
alternatives (within the meaning of Department of Labor Regulation Section
2550.404c-1). The Administrator reserves the right, at any time, to establish or
eliminate any Directed Investment Options for the investment of Participant's
Accounts.

5.2  DIRECTED INVESTMENT ACCOUNT

               (a) Each Participant may, subject to such instructions,
          guidelines or policies as shall be established by the Administrator
          (the "Participant Direction Procedures") and applied in a uniform
          nondiscriminatory manner, direct the Trustee, in writing (or in such
          other form which is acceptable to the Trustee), to invest the amount
          credited to his Account in specific assets, specific funds or other
          investments permitted under the Plan and the Participant Direction
          Procedures. That portion of the interest of any Participant so
          directing will thereupon be considered a Participant's Directed
          Account. In the absence of the making of an investment direction,
          amounts credited to a Participant's Account shall be invested in the
          Directed Investment Option selected by the Administrator, from time to
          time.

               (b) As of each Valuation Date, all Participant Directed Accounts
          shall be charged or credited with the net earnings, gains, losses and
          expenses as well as any appreciation or depreciation in the market
          value using publicly listed fair market values when available or
          appropriate as follows:

               (1) to the extent that the assets in a Participant's Directed
               Account are accounted for as pooled assets or investments, the
               allocation of earnings, gains and losses of each Participant's
               Directed Account shall be based upon the total amount of funds so
               invested in a manner proportionate to the Participant's share of
               such pooled investment; and

               (2) to the extent that the assets in the Participant's Directed
               Account are accounted for as segregated assets, the allocation of
               earnings, gains and losses from such assets shall be made on a
               separate and distinct basis.

               (c) Investment directions will be processed as soon as
          administratively practicable after proper investment directions are
          received from the Participant.

                                       44
<PAGE>
          No guarantee is made by the Plan, Employer, Administrator or Trustee
          that investment directions will be processed on a daily basis, and no
          guarantee is made in any respect regarding the processing time of an
          investment direction. Notwithstanding any other provision of the Plan,
          the Employer, Administrator or Trustee reserves the right to not value
          an investment option on any given Valuation Date for any reason deemed
          appropriate by the Employer, Administrator or Trustee. Furthermore,
          the processing of any investment transaction may be delayed for any
          legitimate business reason (including, but not limited to, failure of
          systems or computer programs, failure of the means of the transmission
          of data, force majeure, the failure of a service provider to timely
          receive values or prices, and correction for errors or omissions or
          the errors or omissions of any service provider). The processing date
          of a transaction will be binding for all purposes of the Plan and
          considered the applicable Valuation Date for an investment
          transaction.

               (d) The Participant Direction Procedures shall provide an
          explanation of the circumstances under which Participants and their
          Beneficiaries may give investment instructions, including, but need
          not be limited to, the following:

               (1) the conveyance of instructions by the Participants and their
               Beneficiaries to invest Participant Directed Accounts in Directed
               Investment Options;

               (2) the name, address and phone number of the Fiduciary (and, if
               applicable, the person or persons designated by the Fiduciary to
               act on its behalf) responsible for providing information to the
               Participant or a Beneficiary upon request relating to the
               Directed Investment Options;

               (3) applicable restrictions on transfers to and from any
               Designated Investment Alternative;

               (4) any restrictions on the exercise of voting, tender and
               similar rights related to a Directed Investment Option by the
               Participants or their Beneficiaries;

               (5) a description of any transaction fees and expenses which
               affect the balances in Participant Directed Accounts in
               connection with the purchase or sale of Directed Investment
               Options; and

               (6) general procedures for the dissemination of investment and
               other information relating to the Designated Investment
               Alternatives as deemed necessary or appropriate, including but
               not limited to a description of the following:

                    (i) the investment vehicles available under the Plan,
                    including specific information regarding any Designated
                    Investment Alternative;

                                       45
<PAGE>
                    (ii) any designated Investment Managers; and

                    (iii) a description of the additional information which may
                    be obtained upon request from the Fiduciary designated to
                    provide such information.

               (e) With respect to any Employer stock which is allocated to a
          Participant's Directed Investment Account, the Participant or
          Beneficiary shall direct the Trustee with regard to any voting, tender
          and similar rights associated with the ownership of Employer stock,
          (hereinafter referred to as the "Stock Rights") as follows:

               (1) each Participant or Beneficiary shall direct the Trustee to
               vote or otherwise exercise such Stock Rights in accordance with
               the provisions, conditions and terms of any such Stock Rights;

               (2) to the extent to which a Participant or Beneficiary does not
               instruct the Trustee to vote or otherwise exercise such Stock
               Rights, such Participants or Beneficiaries shall be deemed to
               have directed the Trustee that such Stock Rights remain nonvoted
               and unexercised.

               (f) Any information regarding investments available under the
          Plan, to the extent not required to be described in the Participant
          Direction Procedures, may be provided to the Participant in one or
          more written documents (or in any other form including, but not
          limited to, electronic media) which are separate from the Participant
          Direction Procedures and are not thereby incorporated by reference
          into this Plan.

               (g) The Administrator may, in its discretion, include in or
          exclude by amendment or other action from the Participant Direction
          Procedures such instructions, guidelines or policies as it deems
          necessary or appropriate to ensure proper administration of the Plan,
          and may interpret the same accordingly.

5.3  VALUATION OF THE TRUST FUND

          The Administrator shall direct the Trustee, as of each Valuation Date,
to determine the net worth of the assets comprising the Trust Fund as it exists
on the Valuation Date. In determining such net worth, the Trustee shall value
the assets comprising the Trust Fund at their fair market value (or their
contractual value in the case of a Contract or Policy) as of the Valuation Date
and shall deduct all expenses for which the Trustee has not yet obtained
reimbursement from the Employer or the Trust Fund. The Trustee may update the
value of any shares held in the Participant Directed Account by reference to the
number of shares held by that Participant, priced at the market value as of the
Valuation Date.

                                       46
<PAGE>
5.4  METHOD OF VALUATION

          In determining the fair market value of securities held in the Trust
Fund which are listed on a registered stock exchange, the Administrator shall
direct the Trustee to value the same at the prices they were last traded on such
exchange preceding the close of business on the Valuation Date. If such
securities were not traded on the Valuation Date, or if the exchange on which
they are traded was not open for business on the Valuation Date, then the
securities shall be valued at the prices at which they were last traded prior to
the Valuation Date. Any unlisted security held in the Trust Fund shall be valued
at its bid price next preceding the close of business on the Valuation Date,
which bid price shall be obtained from a registered broker or an investment
banker. In determining the fair market value of assets other than securities for
which trading or bid prices can be obtained, the Trustee may appraise such
assets itself, or in its discretion, employ one or more appraisers for that
purpose and rely on the values established by such appraiser or appraisers.

                                       47
<PAGE>
                                   ARTICLE VI
                   DETERMINATION AND DISTRIBUTION OF BENEFITS

6.1  DETERMINATION OF BENEFITS UPON RETIREMENT

          Every Participant may terminate employment with the Employer and
retire for the purposes hereof on the Participant's Normal Retirement Date.
However, a Participant may postpone the termination of employment with the
Employer to a later date, in which event the participation of such Participant
in the Plan, including the right to receive allocations pursuant to Section 4.4,
shall continue until such Participant's Late Retirement Date. Upon a
Participant's Retirement Date or attainment of Normal Retirement Date without
termination of employment with the Employer, or as soon thereafter as is
practicable, the Trustee shall distribute, at the election of the Participant,
all amounts credited to such Participant's Combined Account in accordance with
Sections 6.5 and 6.6.

6.2  DETERMINATION OF BENEFITS UPON DEATH

               (a) Upon the death of a Participant before the Participant's
          Retirement Date or other termination of employment, all amounts
          credited to such Participant's Account shall become fully Vested. The
          Administrator shall direct the Trustee, in accordance with the
          provisions of Sections 6.6, 6.7 and 6.8, to distribute the value of
          the deceased Participant's accounts to the Participant's Beneficiary.

               (b) Upon the death of a Participant after the Participant's
          Retirement or other termination of employment, the Administrator shall
          direct the Trustee, in accordance with the provisions of Sections 6.6,
          6.7 and 6.8, to distribute any remaining Vested amounts credited to
          the accounts of a deceased Participant to such Participant's
          Beneficiary.

               (c) Any security interest held by the Plan by reason of an
          outstanding loan to the Participant shall be taken into account in
          determining the amount of the death benefit.

               (d) The Administrator may require such proper proof of death and
          such evidence of the right of any person to receive payment of the
          value of the account of a deceased Participant or as the Administrator
          may deem desirable. The Administrator's determination of death and of
          the right of any person to receive payment shall be conclusive.

               (e) The Beneficiary of the death benefit payable pursuant to this
          Section shall be the Participant's spouse. Except, however, the
          Participant may designate a Beneficiary other than the spouse if:

               (1) the spouse has waived the right to be the Participant's
               Beneficiary, or

                                       48
<PAGE>
               (2) the Participant is legally separated or has been abandoned
               (within the meaning of local law) and the Participant has a court
               order to such effect (and there is no "qualified domestic
               relations order" as defined in Code Section 414(p) which provides
               otherwise), or

               (3) the Participant has no spouse, or

               (4) the spouse cannot be located.

                    In such event, the designation of a Beneficiary shall be
          made on a form satisfactory to the Administrator. A Participant may at
          any time revoke a designation of a Beneficiary or change a Beneficiary
          by filing written (or in such other form as permitted by the Internal
          Revenue Service) notice of such revocation or change with the
          Administrator. However, the Participant's spouse must again consent in
          writing (or in such other form as permitted by the Internal Revenue
          Service) to any change in Beneficiary unless the original consent
          acknowledged that the spouse had the right to limit consent only to a
          specific Beneficiary and that the spouse voluntarily elected to
          relinquish such right.

               (f) In the event no valid designation of Beneficiary exists, or
          if the Beneficiary is not alive at the time of the Participant's
          death, the death benefit will be paid in the following order of
          priority to:

               (1) the Participant's surviving spouse;

               (2) the Participant's children, including adopted children, per
               stirpes;

               (3) the Participant's surviving parents, in equal shares; or

               (4) the Participant's estate.

                    If the Beneficiary does not predecease the Participant, but
          dies prior to distribution of the death benefit, the death benefit
          will be paid to the Beneficiary's estate.

               (g) Notwithstanding anything in this Section to the contrary, if
          a Participant has designated the spouse as a Beneficiary, then a
          divorce decree or a legal separation that relates to such spouse shall
          revoke the Participant's designation of the spouse as a Beneficiary
          unless the decree or a "qualified domestic relations order" (within
          the meaning of Code Section 414(p)) provides otherwise.

               (h) Any consent by the Participant's spouse to waive any rights
          to the death benefit must be in writing (or in such other form as
          permitted by the Internal Revenue Service), must acknowledge the
          effect of such waiver, and be witnessed by a Plan representative or a
          notary public. Further, the spouse's consent must be irrevocable and
          must acknowledge the specific nonspouse Beneficiary.

                                       49
<PAGE>
6.3  DETERMINATION OF BENEFITS IN EVENT OF DISABILITY

          In the event of a Participant's Total and Permanent Disability prior
to the Participant's Retirement Date or other termination of employment, all
amounts credited to such Participant's Account shall become fully Vested. In the
event of a Participant's Total and Permanent Disability, the Administrator, in
accordance with the provisions of Sections 6.5, 6.6 and 6.8, shall direct the
distribution to such Participant of all Vested amounts credited to such
Participant's Account.

6.4  DETERMINATION OF BENEFITS UPON TERMINATION

               (a) If a Participant's employment with the Employer is terminated
          for any reason other than death, Total and Permanent Disability or
          retirement, then such Participant shall be entitled to such benefits
          as are provided hereinafter pursuant to this Section 6.4.

                    A Terminated Participant shall be entitled to receive the
          entire Vested portion of the Terminated Participant's Account as of
          the Valuation Date on account of the Participant's severance from
          employment. Any distribution under this paragraph shall be made in a
          manner which is consistent with and satisfies the provisions of
          Sections 6.5 and 6.6, including, but not limited to, all notice and
          consent requirements of Code Section 411(a)(11) and the Regulations
          thereunder.

               (b) The Vested portion of any Participant's Non-Elective Account
          shall be a percentage of the total amount credited to the
          Participant's Non-Elective Account determined on the basis of the
          Participant's number of whole year Periods of Service according to the
          following schedule:

<TABLE>
<CAPTION>
        Vesting Schedule
-------------------------------
Periods of Service   Percentage
------------------   ----------
<S>                  <C>
    Less than 3           0%
         3              100%
</TABLE>

               (c) Notwithstanding the vesting schedule above, upon the complete
          discontinuance of the Employer contributions to the Plan or upon any
          full or partial termination of the Plan, all amounts then credited to
          the Account of any affected Participant shall become 100% Vested and
          shall not thereafter be subject to Forfeiture.

               (d) The computation of a Participant's nonforfeitable percentage
          of such Participant's interest in the Plan shall not be reduced as the
          result of any direct or indirect amendment to this Plan. In the event
          that the Plan is amended to change or modify any vesting schedule, or
          if the Plan is amended in any way that directly or indirectly affects
          the computation of the Participant's nonforfeitable percentage, or if
          the Plan is deemed amended by an automatic change to a top heavy
          vesting schedule, then each Participant with at least three (3) whole
          year

                                       50
<PAGE>
          Periods of Service as of the expiration date of the election period
          may elect to have such Participant's nonforfeitable percentage
          computed under the Plan without regard to such amendment or change. If
          a Participant fails to make such election, then such Participant shall
          be subject to the new vesting schedule. The Participant's election
          period shall commence on the adoption date of the amendment and shall
          end sixty (60) days after the latest of:

               (1) the adoption date of the amendment,

               (2) the effective date of the amendment, or

               (3) the date the Participant receives written notice of the
               amendment from the Employer or Administrator.

6.5  FORM OF DISTRIBUTION

               (a) The Administrator, pursuant to the election of the
          Participant, shall direct the Trustee to distribute to a Participant
          or such Participant's Beneficiary any amount to which the Participant
          is entitled under the Plan in one lump-sum payment in cash.

               (b) Unless the Participant's interest is distributed in a single
          sum on or before the required beginning date, as of the first
          distribution calendar year distributions will be made in accordance
          with Sections 6.6(c) and 6.6(d) of this Article.

               (c) If a Participant's benefits are distributed in the form of an
          annuity purchased from an insurance company, distributions thereunder
          will be made in accordance with the requirements of Code Section
          401(a)(9) and the Regulations thereunder. All annuity Contracts under
          this Plan shall be non-transferable when distributed. Furthermore, the
          terms of any annuity Contract purchased and distributed to a
          Participant or spouse shall comply with all of the requirements of the
          Plan.

               (d) Any distribution to a Participant who has a nonforfeitable
          accrued benefit which exceeds $5,000, shall require such Participant's
          written (or in such other form as permitted by the Internal Revenue
          Service) consent if such distribution occurs prior to the time the
          Participant attains (or would have attained if not deceased) the later
          of the Participant's Normal Retirement Age or age 62.

               (e) The following rules will apply to the consent requirements
          set forth in subsection (d) above:

               (1) The Participant must be informed of the right to defer
               receipt of the distribution. If a Participant fails to consent,
               it shall be deemed an election to defer the distribution of any
               benefit. However, any election to defer the receipt of benefits
               shall not apply with respect to distributions which are required
               under Section 6.6(b)(i).

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<PAGE>
               (2) Notice of the rights specified under this paragraph shall be
               provided no less than thirty (30) days and no more than ninety
               (90) days before the date the distribution commences.

               (3) Written (or such other form as permitted by the Internal
               Revenue Service) consent of the Participant to the distribution
               must not be made before the Participant receives the notice and
               must not be made more than ninety (90) days before the date the
               distribution commences.

               (4) No consent shall be valid if a significant detriment, as
               determined by the Internal Revenue Service Commissioner, is
               imposed under the Plan on any Participant who does not consent to
               the distribution.

                    Any such distribution may commence less than thirty (30)
          days after the notice required under Regulation 1.411(a)-11(c) is
          given, provided that: (1) the Administrator clearly informs the
          Participant that the Participant has a right to a period of at least
          thirty (30) days after receiving the notice to consider the decision
          of whether or not to elect a distribution (and, if applicable, a
          particular distribution option), and (2) the Participant, after
          receiving the notice, affirmatively elects a distribution.

               (f) If the value of a Terminated Participant's nonforfeitable
          accrued benefit is $5,000 or less, then the Administrator shall direct
          the Trustee to cause the entire nonforfeitable accrued benefit to be
          paid to such Participant in a single lump sum. The value of such
          nonforfeitable accrued benefit shall be determined without regard to
          that portion of the nonforfeitable accrued benefit that is
          attributable to rollover contributions (and earnings allocable
          thereto) within the meaning of Code Sections 402(c), 403(a)(4),
          403(b)(8), 408(d)(3)(A)(II) and 457(e)(16).

               (g) In the event of a mandatory distribution greater than $1,000
          in accordance with subsection (f) above, if the Participant does not
          elect to have such distribution paid directly to an eligible
          retirement plan specified by the Participant in a direct rollover in
          accordance with Section 6.14 or to receive the distribution directly,
          then the Administrator will pay the distribution in a direct rollover
          to an individual retirement plan designated by the Administrator.

6.6  MINIMUM DISTRIBUTION REQUIREMENTS

          (a) General Rules.

               (i) Precedence. The requirements of this Section will take
               precedence over any inconsistent provisions of the Plan.

               (ii) Requirements of Regulations Incorporated. All distributions
               required under this Article will be determined and made in
               accordance with the Regulations under Code Section
               401(a)(9).

                                       52
<PAGE>
          (b) Time and Manner of Distribution.

               (i) Required Beginning Date. The Participant's entire interest
               will be distributed, or begin to be distributed, to the
               Participant no later than the Participant's required beginning
               date.

               (ii) Death of Participant Before Distributions Begin. If the
               Participant dies before distributions begin, the Participant's
               entire interest will be distributed, or begin to be distributed,
               no later than as follows:

                    (A) If the Participant's surviving spouse is the
                    Participant's sole designated Beneficiary, then, except as
                    provided in subsection (C) below, distributions to the
                    surviving spouse will begin by December 31st of the calendar
                    year immediately following the calendar year in which the
                    Participant died, or by December 31st of the calendar year
                    in which the Participant would have attained age 70 1/2, if
                    later.

                    (B) If the Participant's surviving spouse is not the
                    Participant's sole designated Beneficiary, then, except as
                    provided in subsection (C) below, distributions to the
                    designated Beneficiary will begin by December 31st of the
                    calendar year immediately following the calendar year in
                    which the Participant died.

                    (C) If the Participant dies before distributions begin and
                    there is a designated Beneficiary, distribution to the
                    designated Beneficiary is not required to begin by the date
                    specified in this Section 6.6(b)(ii), but the Participant's
                    entire interest will be distributed to the designated
                    Beneficiary by December 31st of the calendar year containing
                    the fifth anniversary of the Participant's death. If the
                    Participant's surviving spouse is the Participant's sole
                    designated Beneficiary and the surviving spouse dies after
                    the Participant but before distributions to either the
                    Participant or the surviving spouse begin, then this
                    subsection (C) will apply as if the surviving spouse were
                    the Participant. This subsection (C) will apply to all
                    distributions.

                    (D) If there is no designated Beneficiary as of September
                    30th of the year following the year of the Participant's
                    death, the Participant's entire interest will be distributed
                    by December 31st of the calendar year containing the fifth
                    anniversary of the Participant's death.

                    (E) If the Participant's surviving spouse is the
                    Participant's sole designated Beneficiary and the surviving
                    spouse dies after the Participant but before distributions
                    to the surviving spouse begin,

                                       53
<PAGE>
                    this Section 6.6(b)(ii), other than subsection (A), will
                    apply as if the surviving spouse were the Participant.

                    For purposes of this Section 6.6(b)(ii) and Section 6.6(d),
                    unless Section 6.6(b)(ii)(E) applies, distributions are
                    considered to begin on the Participant's required beginning
                    date. If Section 6.6(b)(ii)(E) applies, distributions are
                    considered to begin on the date distributions are required
                    to begin to the surviving spouse under subsection (A) above.

          (c) Required Minimum Distributions During Participant's Lifetime.

               (i) Amount of Required Minimum Distribution For Each Distribution
               Calendar Year. During the Participant's lifetime, the minimum
               amount that will be distributed for each distribution calendar
               year is the lesser of:

                    (A) the quotient obtained by dividing the Participant's
                    account balance by the distribution period in the Uniform
                    Lifetime Table set forth in Section 1.401(a)(9)-9 of the
                    Regulations, using the Participant's age as of the
                    Participant's birthday in the distribution calendar year; or

                    (B) if the Participant's sole designated Beneficiary for the
                    distribution calendar year is the Participant's spouse, the
                    quotient obtained by dividing the Participant's account
                    balance by the number in the Joint and Last Survivor Table
                    set forth in Section 1.401(a)(9)-9 of the Treasury
                    regulations, using the Participant's and spouse's attained
                    ages as of the Participant's and spouse's birthdays in the
                    distribution calendar year.

               (ii) Lifetime Required Minimum Distributions Continue Through
               Year of Participant's Death. Required minimum distributions will
               be determined under this Section 6.6(c) beginning with the first
               distribution calendar year and up to and including the
               distribution calendar year that includes the Participant's date
               of death.

          (d)  Required Minimum Distributions After Participant's Death.

               (i) Death On or After Date Distributions Begin.

                    (A) Participant Survived by Designated Beneficiary. If the
                    Participant dies on or after the date distributions begin
                    and there is a designated Beneficiary, the minimum amount
                    that will be distributed for each distribution calendar year
                    after the year of the Participant's death is the quotient
                    obtained by dividing the Participant's account balance by
                    the longer of the remaining life expectancy of the
                    Participant or the remaining life expectancy of the
                    Participant's designated Beneficiary, determined as follows:

                                       54
<PAGE>
                         (1) The Participant's remaining life expectancy is
                         calculated using the age of the Participant in the year
                         of death, reduced by one for each subsequent year.

                         (2) If the Participant's surviving spouse is the
                         Participant's sole designated Beneficiary, the
                         remaining life expectancy of the surviving spouse is
                         calculated for each distribution calendar year after
                         the year of the Participant's death using the surviving
                         spouse's age as of the spouse's birthday in that year.
                         For distribution calendar years after the year of the
                         surviving spouse's death, the remaining life expectancy
                         of the surviving spouse is calculated using the age of
                         the surviving spouse as of the spouse's birthday in the
                         calendar year of the spouse's death, reduced by one for
                         each subsequent calendar year.

                         (3) If the Participant's surviving spouse is not the
                         Participant's sole designated Beneficiary, the
                         designated Beneficiary's remaining life expectancy is
                         calculated using the age of the beneficiary in the year
                         following the year of the Participant's death, reduced
                         by one for each subsequent year.

                    (B) No Designated Beneficiary. If the Participant dies on or
                    after the date distributions begin and there is no
                    designated Beneficiary as of September 30th of the year
                    after the year of the Participant's death, the minimum
                    amount that will be distributed for each distribution
                    calendar year after the year of the Participant's death is
                    the quotient obtained by dividing the Participant's account
                    balance by the Participant's remaining life expectancy
                    calculated using the age of the Participant in the year of
                    death, reduced by one for each subsequent year.

               (ii) Death Before Date Distributions Begin.

                    (A) Participant Survived by Designated Beneficiary. Except
                    as provided in Section 6.6(b)(ii)(c), if the Participant
                    dies before the date distributions begin and there is a
                    designated Beneficiary, the minimum amount that will be
                    distributed for each distribution calendar year after the
                    year of the Participant's death is the quotient obtained by
                    dividing the Participant's account balance by the remaining
                    life expectancy of the Participant's designated Beneficiary,
                    determined as provided in Section 6.6(d)(i).

                    (B) If the Participant dies before distributions begin and
                    there is a designated Beneficiary, distribution to the
                    designated Beneficiary is not required to begin by the date
                    specified in Section 6.6(b)(ii),

                                       55
<PAGE>
                    but the Participant's entire interest will be distributed to
                    the designated Beneficiary by December 31st of the calendar
                    year containing the fifth anniversary of the Participant's
                    death. If the Participant's surviving spouse is the
                    Participant's sole designated Beneficiary and the surviving
                    spouse dies after the Participant but before distributions
                    to either the Participant or the surviving spouse begin,
                    then this Section B will apply as if the surviving spouse
                    were the Participant. This Section B will apply to all
                    distributions.

                    (C) No Designated Beneficiary. If the Participant dies
                    before the date distributions begin and there is no
                    designated Beneficiary as of September 30th of the year
                    following the year of the Participant's death, distribution
                    of the Participant's entire interest will be completed by
                    December 31st of the calendar year containing the fifth
                    anniversary of the Participant's death.

                    (D) Death of Surviving Spouse Before Distributions to
                    Surviving Spouse Are Required to Begin. If the Participant
                    dies before the date distributions begin, the Participant's
                    surviving spouse is the Participant's sole designated
                    Beneficiary, and the surviving spouse dies before
                    distributions are required to begin to the surviving spouse
                    under Section 6.6(b)(ii)(A), this Section 6.6(d)(ii) will
                    apply as if the surviving spouse were the Participant.

          (e) Definitions. For purposes of this Article, the following terms
     shall have the following meanings.

               (i) Designated Beneficiary. The individual who is designated as
               the Beneficiary under Section 6.2(e) of the Plan and is the
               designated Beneficiary under Code Section 401(a)(9) and section
               1.401(a)(9)-4, Q&A-1, of the Regulations.

               (ii) Distribution calendar year. A calendar year for which a
               minimum distribution is required. For distributions beginning
               before the Participant's death, the first distribution calendar
               year is the calendar year immediately preceding the calendar year
               which contains the Participant's required beginning date. For
               distributions beginning after the Participant's death, the first
               distribution calendar year is the calendar year in which
               distributions are required to begin under Section 6.6(b)(ii). The
               required minimum distribution for the Participant's first
               distribution calendar year will be made on or before the
               Participant's required beginning date. The required minimum
               distribution for other distribution calendar years, including the
               required minimum distribution for the distribution calendar year
               in which the Participant's required beginning date occurs, will
               be made on or before December 31st of that distribution calendar
               year.

                                       56
<PAGE>
               (iii) Life expectancy. Life expectancy as computed by use of the
               Single Life Table in section 1.401(a)(9)-9 of the Regulations.

               (iv) Participant's account balance. The account balance as of the
               last Valuation Date in the calendar year immediately preceding
               the distribution calendar year (valuation calendar year)
               increased by the amount of any contributions made and allocated
               or forfeitures allocated to the account balance as of dates in
               the valuation calendar year after the Valuation Date and
               decreased by distributions made in the valuation calendar year
               after the Valuation Date. The account balance for the valuation
               calendar year includes any amounts rolled over or transferred to
               the plan either in the valuation calendar year or in the
               distribution calendar year if distributed or transferred in the
               valuation calendar year.

               (v) Required beginning date. April 1st of the calendar year
               following the later of (i) the calendar year in which the
               Participant attains age 70 1/2 or (ii) the calendar year in which
               the Participant retires, provided however, that this clause (ii)
               shall not apply in the case of a Participant who is a "five (5)
               percent owner" as described in Code Section 416(i)(l) at any time
               during the Plan Year ending with or within calendar year in which
               such owner attains age 70 1/2.

6.7  DISTRIBUTION OF BENEFITS UPON DEATH

               (a) The death benefit payable pursuant to Section 6.2 shall be
          paid to the Participant's Beneficiary in one lump-sum payment in cash
          subject to the rules of Section 6.6.

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

6.8  TIME OF SEGREGATION OR DISTRIBUTION

          Except as limited by Sections 6.6 and 6.7, whenever the Trustee is to
make a distribution, the distribution may be made on such date or as soon
thereafter as is practicable. However, unless a Participant elects in writing to
defer the receipt of benefits (such election may not result in a death benefit
that is more than incidental), the payment of benefits shall occur not later
than the sixtieth (60th) day after the close of the Plan Year in which the
latest of the following events occurs: (a) the date on which the Participant
attains the earlier of age 65 or the Normal Retirement Age specified herein; (b)
the tenth (10th) anniversary of the year in which the Participant commenced
participation in the Plan; or (c) the date the Participant terminates employment
with the Employer.

          Notwithstanding the foregoing, the failure of a Participant to consent
to a distribution that is "immediately distributable" (within the meaning of
Section 6.5), shall be deemed

                                       57
<PAGE>
to be an election to defer the commencement of payment of any benefit sufficient
to satisfy this Section.

6.9  DISTRIBUTION FOR MINOR OR INCOMPETENT BENEFICIARY

          In the event a distribution is to be made to a minor or incompetent
Beneficiary, then the Administrator may direct that such distribution be paid to
the legal guardian, or if none in the case of a minor Beneficiary, to a parent
of such Beneficiary or a responsible adult with whom the Beneficiary maintains
residence, or to the custodian for such Beneficiary under the Uniform Gift to
Minors Act or Gift to Minors Act, if such is permitted by the laws of the state
in which said Beneficiary resides. Such a payment to the legal guardian,
custodian or parent of a minor Beneficiary shall fully discharge the Trustee,
Employer, and Plan from further liability on account thereof.

6.10 LOCATION OF PARTICIPANT OR BENEFICIARY UNKNOWN

          In the event that all, or any portion, of the distribution payable to
a Participant or Beneficiary hereunder shall, at the later of the Participant's
attainment of age 62 or Normal Retirement Age, remain unpaid solely by reason of
the inability of the Administrator, after sending a registered letter, return
receipt requested, to the last known address, and after further diligent effort,
to ascertain the whereabouts of such Participant or Beneficiary, the amount so
distributable shall be treated as a Forfeiture pursuant to the Plan.
Notwithstanding the foregoing, if the value of a Participant's Vested benefit
derived from Employer and Employee contributions does not exceed $5,000, then
the amount distributable may, in the sole discretion of the Administrator,
either be treated as a Forfeiture, or be paid directly to an individual
retirement account described in Code Section 408(a) or an individual retirement
annuity described in Code Section 408(b) at the time it is determined that the
whereabouts of the Participant or the Participant's Beneficiary cannot be
ascertained. In the event a Participant or Beneficiary is located subsequent to
the Forfeiture, such benefit shall be restored, first from Forfeitures, if any,
and then from an additional Employer contribution if necessary. However,
regardless of the preceding, a benefit which is lost by reason of escheat under
applicable state law is not treated as a Forfeiture for purposes of this Section
nor as an impermissable forfeiture under the Code.

6.11 PRE-RETIREMENT DISTRIBUTION

          Unless otherwise provided, at such time as a Participant shall have
attained the age of 59 1/2 years, the Administrator, at the election of the
Participant who has not severed employment with the Employer, shall direct the
Trustee to distribute all or a portion of the Vested amount then credited to the
accounts maintained on behalf of the Participant in the order set forth below:

          (1)  First, all or part of his rollover contributions and earnings
               attributable to such contributions;

          (2)  Second, all or part of his matching contributions and earnings
               attributable to such contributions; and

          (3)  Third, all or part of his salary reduction contributions and
               earnings attributable to such contributions;

                                       58
<PAGE>
          In the event that the Administrator makes such a distribution, the
Participant shall continue to be eligible to participate in the Plan on the same
basis as any other Employee. Any distribution made pursuant to this Section
shall be made in a manner consistent with Sections 6.5 and 6.6, including, but
not limited to, all notice and consent requirements of Code Section 411(a)(11)
and the Regulations thereunder.

          Notwithstanding the above, pre-retirement distributions from a
Participant's Elective Account shall not be permitted prior to the Participant
attaining age 59 1/2 except as otherwise permitted under the terms of the Plan.

6.12 ADVANCE DISTRIBUTION FOR HARDSHIP

               (a) The Administrator, at the election of the Participant, shall
          direct the Trustee to distribute to any Participant in any one Plan
          Year up to the lesser of 100% of the Participant's Elective Account
          valued as of the last Valuation Date or the amount necessary to
          satisfy the immediate and heavy financial need of the Participant. Any
          distribution made pursuant to this Section shall be deemed to be made
          as of the first day of the Plan Year or, if later, the Valuation Date
          immediately preceding the date of distribution, and the Participant's
          Elective Account shall be reduced accordingly. Withdrawal under this
          Section is deemed to be on account of an immediate and heavy financial
          need of the Participant only if the withdrawal is for:

               (1) Medical expenses described in Code Section 213(d) incurred by
               the Participant, the Participant's spouse, or any of the
               Participant's dependents (as defined in Code Section 152) or
               necessary for these persons to obtain medical care as described
               in Code Section 213(d);

               (2) The costs directly related to the purchase (excluding
               mortgage payments) of a principal residence for the Participant;

               (3) Payment of tuition, related educational fees, and room and
               board expenses for the next twelve (12) months of post-secondary
               education for the Participant and the Participant's spouse,
               children, or dependents; or

               (4) Payments necessary to prevent the eviction of the Participant
               from the Participant's principal residence or foreclosure on the
               mortgage on that residence.

               (b) No distribution shall be made pursuant to this Section unless
          the Administrator, based upon the Participant's representation and
          such other facts as are known to the Administrator, determines that
          all of the following conditions are satisfied:

               (1) The distribution is not in excess of the amount of the
               immediate and heavy financial need of the Participant. The amount
               of the immediate and heavy financial need may include any amounts
               necessary to pay any

                                       59
<PAGE>
               federal, state, or local income taxes or penalties reasonably
               anticipated to result from the distribution;

               (2) The Participant has obtained all distributions, other than
               hardship distributions, and all nontaxable (at the time of the
               loan) loans currently available under all plans maintained by the
               Employer;

               (3) The Plan, and all other plans maintained by the Employer,
               provide that the Participant's elective deferrals and after-tax
               voluntary Employee contributions will be suspended for six (6)
               months after receipt of the hardship distribution or, the
               Participant, pursuant to a legally enforceable agreement, will
               suspend elective deferrals and after-tax voluntary Employee
               contributions to the Plan and all other plans maintained by the
               Employer for six (6) months after receipt of the hardship
               distribution; and

               (4) The Plan, and all other plans maintained by the Employer,
               provide that the Participant may not make elective deferrals for
               the Participant's taxable year immediately following the taxable
               year of the hardship distribution in excess of the applicable
               limit under Code Section 402(g) for such next taxable year less
               the amount of such Participant's elective deferrals for the
               taxable year of the hardship distribution.

               (c) Notwithstanding the above, distributions from the
          Participant's Elective Account pursuant to this Section shall be
          limited solely to the Participant's total Deferred Compensation as of
          the date of distribution, reduced by the amount of any previous
          distributions pursuant to this Section and Section 6.11.

               (d) Any distribution made pursuant to this Section shall be made
          in a manner which is consistent with and satisfies the provisions of
          Sections 6.5 and 6.6, including, but not limited to, all notice and
          consent requirements of Code Section 411(a)(11) and the Regulations
          thereunder.

6.13 QUALIFIED DOMESTIC RELATIONS ORDER DISTRIBUTION

          All rights and benefits, including elections, provided to a
Participant in this Plan shall be subject to the rights afforded to any
"alternate payee" under a "qualified domestic relations order." Furthermore, a
distribution to an "alternate payee" shall be permitted if such distribution is
authorized by a "qualified domestic relations order," even if the affected
Participant has not separated from service and has not reached the "earliest
retirement age" under the Plan. For the purposes of this Section, "alternate
payee," "qualified domestic relations order" and "earliest retirement age" shall
have the meaning set forth under Code Section 414(p).

6.14 DIRECT ROLLOVER

               (a) Notwithstanding any provision of the Plan to the contrary
          that would otherwise limit a "distributee's" election under this
          Section, a "distributee" may elect, at the time and in the manner
          prescribed by the Administrator, to have

                                       60
<PAGE>
          any portion of an "eligible rollover distribution" that is equal to at
          least $500 paid directly to an "eligible retirement plan" specified by
          the "distributee" in a "direct rollover."

               (b) For purposes of this Section the following definitions shall
          apply:

               (1) An "eligible rollover distribution" is any distribution of
               all or any portion of the balance to the credit of the
               "distributee," except that an "eligible rollover distribution"
               does not include: any distribution that is one of a series of
               substantially equal periodic payments (not less frequently than
               annually) made for the life (or life expectancy) of the
               "distributee" or the joint lives (or joint life expectancies) of
               the "distributee" and the "distributee's" designated beneficiary,
               or for a specified period of ten years or more; any distribution
               to the extent such distribution is required under Code Section
               401(a)(9); the portion of any other distribution that is not
               includible in gross income (determined without regard to the
               exclusion for net unrealized appreciation with respect to
               employer securities); any hardship distribution; as defined in
               Regulation 1.401(k)-1(d)(2); and any other distribution that is
               reasonably expected to total less than $200 during a year.

               (2) An "eligible retirement plan" is an individual retirement
               account described in Code Section 408(a), an individual
               retirement annuity described in Code Section 408(b), an annuity
               plan described in Code Section 403(a), or a qualified trust
               described in Code Section 401(a), that accepts the
               "distributee's" "eligible rollover distribution." However, in the
               case of an "eligible rollover distribution" to the surviving
               spouse, an "eligible retirement plan" is an individual retirement
               account or individual retirement annuity. Eligible retirement
               plan shall also mean an annuity contract described in Code
               Section 403(b) and an eligible plan under Code Section 457(b)
               which is maintained by a state, political subdivision of a state,
               or any agency or instrumentality of a state or political
               subdivision of a state and which agrees to separately account for
               amounts transferred into such plan from this Plan. The definition
               of eligible retirement plan shall also apply in the case of a
               distribution to a surviving spouse, or to a spouse or former
               spouse who is the alternate payee under a "qualified domestic
               relation order", as defined in Code Section 414(p).

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

               (4) A "direct rollover" is a payment by the Plan to the "eligible
               retirement plan" specified by the "distributee."

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<PAGE>
                                   ARTICLE VII
                    AMENDMENT, TERMINATION, MERGERS AND LOANS

7.1  AMENDMENT

               (a) The Employer shall have the right at any time to amend this
          Plan, subject to the limitations of this Section. However, any
          amendment which affects the rights, duties or responsibilities of the
          Trustee or Administrator may only be made with the Trustee's or
          Administrator's written consent. Any such amendment shall become
          effective as provided therein upon its execution. The Trustee shall
          not be required to execute any such amendment unless the amendment
          affects the duties of the Trustee hereunder.

               (b) No amendment to the Plan shall be effective if it authorizes
          or permits any part of the Trust Fund (other than such part as is
          required to pay taxes and administration expenses) to be used for or
          diverted to any purpose other than for the exclusive benefit of the
          Participants or their Beneficiaries or estates; or causes any
          reduction in the amount credited to the account of any Participant; or
          causes or permits any portion of the Trust Fund to revert to or become
          property of the Employer.

               (c) Except as permitted by Regulations (including Regulation
          1.411(d)-4) or other Internal Revenue Service guidance, no Plan
          amendment or transaction having the effect of a Plan amendment (such
          as a merger, plan transfer or similar transaction) shall be effective
          if it eliminates or reduces any "Section 411(d)(6) protected benefit"
          or adds or modifies conditions relating to "Section 411(d)(6)
          protected benefits" which results in a further restriction on such
          benefits unless such "Section 411(d)(6) protected benefits" are
          preserved with respect to benefits accrued as of the later of the
          adoption date or effective date of the amendment. "Section 411(d)(6)
          protected benefits" are benefits described in Code Section
          411(d)(6)(A), early retirement benefits and retirement-type subsidies,
          and optional forms of benefit. A Plan amendment that eliminates or
          restricts the ability of a Participant to receive payment of the
          Participant's interest in the Plan under a particular optional form of
          benefit will be permissible if the amendment satisfies the conditions
          in (1) and (2) below:

               (1) The amendment provides a single-sum distribution form that is
               otherwise identical to the optional form of benefit eliminated or
               restricted. For purposes of this condition (1), a single-sum
               distribution form is otherwise identical only if it is identical
               in all respects to the eliminated or restricted optional form of
               benefit (or would be identical except that it provides greater
               rights to the Participant) except with respect to the timing of
               payments after commencement.

               (2) The amendment is not effective unless the amendment provides
               that the amendment shall not apply to any distribution with an
               annuity starting date earlier than the earlier of: (i) the
               ninetieth (90th) day after the date the Participant receiving the
               distribution has been furnished a

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               summary that reflects the amendment and that satisfies the Act
               requirements at 29 CFR 2520.104b-3 (relating to a summary of
               material modifications) or (ii) the first day of the second Plan
               Year following the Plan Year in which the amendment is adopted.

7.2  TERMINATION

               (a) The Employer shall have the right at any time to terminate
          the Plan by delivering to the Trustee and Administrator written notice
          of such termination. Upon any full or partial termination, all amounts
          credited to the affected Participants' Accounts shall become 100%
          Vested as provided in Section 6.4 and shall not thereafter be subject
          to forfeiture, and all unallocated amounts, including Forfeitures,
          shall be allocated to the accounts of all Participants in accordance
          with the provisions hereof.

               (b) Upon the full termination of the Plan, the Employer shall
          direct the distribution of the assets of the Trust Fund to
          Participants in a manner which is consistent with and satisfies the
          provisions of Section 6.5. Distributions to a Participant shall be
          made in cash or through the purchase of irrevocable nontransferable
          deferred commitments from an insurer. Except as permitted by
          Regulations, the termination of the Plan shall not result in the
          reduction of "Section 411(d)(6) protected benefits" in accordance with
          Section 7.1(c).

7.3  MERGER, CONSOLIDATION OR TRANSFER OF ASSETS

          This Plan may be merged or consolidated with, or its assets and/or
liabilities may be transferred to any other plan and trust only if the benefits
which would be received by a Participant of this Plan, in the event of a
termination of the Plan immediately after such transfer, merger or
consolidation, are at least equal to the benefits the Participant would have
received if the Plan had terminated immediately before the transfer, merger or
consolidation, and such transfer, merger or consolidation does not otherwise
result in the elimination or reduction of any "Section 411(d)(6) protected
benefits" in accordance with Section 7.1(c).

7.4  LOANS TO PARTICIPANTS

               (a) The Trustee may, in the Trustee's discretion, make loans to
          Participants and Beneficiaries under the following circumstances: (1)
          loans shall be made available to all Participants and Beneficiaries on
          a reasonably equivalent basis; (2) loans shall not be made available
          to Highly Compensated Employees in an amount greater than the amount
          made available to other Participants and Beneficiaries; (3) loans
          shall bear a reasonable rate of interest; (4) loans shall be
          adequately secured; and (5) loans shall provide for periodic repayment
          over a reasonable period of time.

               (b) Loans made pursuant to this Section (when added to the
          outstanding balance of all other loans made by the Plan to the
          Participant) may, in accordance with a uniform and nondiscriminatory
          policy established by the Administrator, be limited to the lesser of:

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<PAGE>
               (1) $50,000 reduced by the excess (if any) of the highest
               outstanding balance of loans from the Plan to the Participant
               during the one year period ending on the day before the date on
               which such loan is made, over the outstanding balance of loans
               from the Plan to the Participant on the date on which such loan
               was made, or

               (2) one-half (1/2) of the present value of the nonforfeitable
               accrued benefit of the Participant under the Plan.

                    For purposes of this limit, all plans of the Employer shall
          be considered one plan.

               (c) Loans shall provide for level amortization with payments to
          be made not less frequently than quarterly over a period not to exceed
          five (5) years. However, loans used to acquire any dwelling unit
          which, within a reasonable time, is to be used (determined at the time
          the loan is made) as a "principal residence" of the Participant shall
          provide for periodic repayment over a reasonable period of time that
          may exceed five (5) years. For this purpose, a "principal residence"
          has the same meaning as a "principal residence" under Code Section
          1034. Loan repayments may be suspended during any break in service due
          to qualified military service under this Plan as permitted under Code
          Section 414(u)(4).

               (d) Any loans granted or renewed shall be made pursuant to a
          Participant loan program. Such loan program shall be established in
          writing and must include, but need not be limited to, the following:

               (1) the identity of the person or positions authorized to
               administer the Participant loan program;

               (2) a procedure for applying for loans;

               (3) the basis on which loans will be approved or denied;

               (4) limitations, if any, on the types and amounts of loans
               offered;

               (5) the procedure under the program for determining a reasonable
               rate of interest;

               (6) the types of collateral which may secure a Participant loan;
               and

               (7) the events constituting default and the steps that will be
               taken to preserve Plan assets.

                    Such Participant loan program shall be contained in a
          separate written document which, when properly executed, is hereby
          incorporated by reference and made a part of the Plan. Furthermore,
          such Participant loan program

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<PAGE>
          may be modified or amended in writing from time to time without the
          necessity of amending this Section.

               (e) Notwithstanding anything in this Plan to the contrary, if a
          Participant or Beneficiary defaults on a loan made pursuant to this
          Section, then the loan default will be a distributable event to the
          extent permitted by the Code and Regulations.

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                                  ARTICLE VIII
                              TOP HEAVY PROVISIONS

8.1  TOP HEAVY PLAN REQUIREMENTS

          This Article shall apply for purposes of determining whether the Plan
is a top-heavy plan under Code Section 416(g) for Plan years beginning on or
after May 7, 2004, and whether the Plan satisfies the minimum benefits
requirements of Code Section 416(c) for such years. For any Top Heavy Plan Year,
the Plan shall provide the special vesting requirements of Code Section 416(b)
pursuant to Section 6.4 of the Plan and the special minimum allocation
requirements of Code Section 416(c) pursuant to Section 4.4 of the Plan.

8.2  DETERMINATION OF TOP HEAVY STATUS

               (a) This Plan shall be a Top Heavy Plan for any Plan Year in
          which, as of the Determination Date, (1) the Present Value of Accrued
          Benefits of Key Employees and (2) the sum of the Aggregate Accounts of
          Key Employees under this Plan and all plans of an Aggregation Group,
          exceeds sixty percent (60%) of the Present Value of Accrued Benefits
          and the Aggregate Accounts of all Key and Non-Key Employees under this
          Plan and all plans of an Aggregation Group.

                    If any Participant is a Non-Key Employee for any Plan Year,
          but such Participant was a Key Employee for any prior Plan Year, such
          Participant's Present Value of Accrued Benefit and/or Aggregate
          Account balance shall not be taken into account for purposes of
          determining whether this Plan is a Top Heavy Plan (or whether any
          Aggregation Group which includes this Plan is a Top Heavy Group). In
          addition, if a Participant or has not performed any services for any
          Employer maintaining the Plan at any time during the one-year period
          ending on the Determination Date, the accrued benefits and Account of
          such Participant shall not be taken into account for the purposes of
          determining whether this Plan is a Top Heavy Plan.

               (b) Aggregate Account: A Participant's Aggregate Account as of
          the Determination Date is the sum of:

               (1) the Participant's Combined Account balance as of the most
               recent valuation occurring within a twelve (12) month period
               ending on the Determination Date (excluding any rollovers and
               plan-to-plan transfers pursuant to subsection (5)).

               (2) an adjustment for any contributions due as of the
               Determination Date. Such adjustment shall be the amount of any
               contributions actually made after the Valuation Date but due on
               or before the Determination Date, except for the first Plan Year
               when such adjustment shall also reflect the amount of any
               contributions made after the Determination Date that are
               allocated as of a date in that first Plan Year.

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<PAGE>
               (3) any Plan distributions made in the one-year period ending on
               the Determination Date or within the four (4) preceding Plan
               Years. However, in the case of distributions made after the
               Valuation Date and prior to the Determination Date, such
               distributions are not included as distributions for top heavy
               purposes to the extent that such distributions are already
               included in the Participant's Aggregate Account balance as of the
               Valuation Date. Notwithstanding anything herein to the contrary,
               all distributions, including distributions under a terminated
               plan which if it had not been terminated would have been required
               to be included in an Aggregation Group, will be counted. Further,
               distributions from the Plan (including the cash value of life
               insurance policies) of a Participant's account balance because of
               death shall be treated as a distribution for the purposes of this
               paragraph. In the case of a distribution made for a reason other
               than separation from service, death or disability, this provision
               will be applied by substituting "five-year period" for "one-year
               period."

               (4) any Employee contributions, whether voluntary or mandatory.
               However, amounts attributable to tax deductible qualified
               voluntary employee contributions shall not be considered to be a
               part of the Participant's Aggregate Account balance.

               (5) with respect to unrelated rollovers and plan-to-plan
               transfers (ones which are both initiated by the Employee and made
               from a plan maintained by one employer to a plan maintained by
               another employer), if this Plan provides the rollovers or
               plan-to-plan transfers, it shall always consider such rollovers
               or plan-to-plan transfers as a distribution for the purposes of
               this Section. If this Plan is the plan accepting such rollovers
               or plan-to-plan transfers, it shall not consider such rollovers
               or plan-to-plan transfers as part of the Participant's Aggregate
               Account balance.

               (6) with respect to related rollovers and plan-to-plan transfers
               (ones either not initiated by the Employee or made to a plan
               maintained by the same employer), if this Plan provides the
               rollover or plan-to-plan transfer, it shall not be counted as a
               distribution for purposes of this Section. If this Plan is the
               plan accepting such rollover or plan-to-plan transfer, it shall
               consider such rollover or plan-to-plan transfer as part of the
               Participant's Aggregate Account balance, irrespective of the date
               on which such rollover or plan-to-plan transfer is accepted.

               (7) For the purposes of determining whether two employers are to
               be treated as the same employer in (5) and (6) above, all
               employers aggregated under Code Section 414(b), (c), (m) and (o)
               are treated as the same employer.

               (c) "Aggregation Group" means either a Required Aggregation Group
          or a Permissive Aggregation Group as hereinafter determined.

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<PAGE>
               (1) Required Aggregation Group: In determining a Required
               Aggregation Group hereunder, each qualified plan of the Employer
               or any Affiliated Employer in which at least one Key Employee is
               a participant in the Plan Year containing the Determination Date
               or any of the four preceding Plan Years, and each other qualified
               plan of the Employer or any Affiliated Employer which enables any
               plan in which a Key Employee participates to meet the
               requirements of Code Sections 401(a)(4) or 410(b), will be
               required to be aggregated. Such group shall be known as a
               Required Aggregation Group.

               In the case of a Required Aggregation Group, each plan in the
               group will be considered a Top Heavy Plan if the Required
               Aggregation Group is a Top Heavy Group. No plan in the Required
               Aggregation Group will be considered a Top Heavy Plan if the
               Required Aggregation Group is not a Top Heavy Group.

               (2) Permissive Aggregation Group: The Employer may also include
               any other qualified plan maintained by the Employer or any
               Affiliated Employer not required to be included in the Required
               Aggregation Group, provided the resulting group, taken as a
               whole, would continue to satisfy the provisions of Code Sections
               401(a)(4) and 410(b). Such resulting group shall be known as a
               Permissive Aggregation Group.

               In the case of a Permissive Aggregation Group, only a plan that
               is part of the Required Aggregation Group will be considered a
               Top Heavy Plan if the Permissive Aggregation Group is a Top Heavy
               Group. No plan in the Permissive Aggregation Group will be
               considered a Top Heavy Plan if the Permissive Aggregation Group
               is not a Top Heavy Group.

               (3) Only those plans of the Employer in which the Determination
               Dates fall within the same calendar year shall be aggregated in
               order to determine whether such plans are Top Heavy Plans.

               (4) An Aggregation Group shall include any terminated plan of the
               Employer if it was maintained within the last five (5) years
               ending on the Determination Date.

               (d) "Determination Date" means (a) the last day of the preceding
          Plan Year, or (b) in the case of the first Plan Year, the last day of
          such Plan Year.

               (e) Present Value of Accrued Benefit: In the case of a defined
          benefit plan, the Present Value of Accrued Benefit for a Participant
          other than a Key Employee, shall be as determined using the single
          accrual method used for all plans of the Employer and Affiliated
          Employers, or if no such single method exists, using a method which
          results in benefits accruing not more rapidly than the slowest accrual
          rate permitted under Code Section 411(b)(1)(C). The determination of
          the Present Value of Accrued Benefit shall be determined as of the
          most recent Valuation Date that falls within or ends with the 12-month
          period

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<PAGE>
          ending on the Determination Date except as provided in Code Section
          416 and the Regulations thereunder for the first and second plan years
          of a defined benefit plan. The Present Value of Accrued Benefits shall
          be increased by the distributions made with respect to the Employee
          under the Plan and any plan aggregated with the Plan under Code
          Section 416(g)(2) during the 1-year period ending on the Determination
          Date. The preceding sentence shall also apply to distributions under a
          terminated plan which, had it not been terminated, would have been
          aggregated with the Plan under Code Section 416(g)(2)(A)(i). In the
          case of a distribution made for a reason other than separation from
          service, death, or disability, this provision shall be applied by
          substituting "5-year period" for "1-year period."

               (f) "Top Heavy Group" means an Aggregation Group in which, as of
          the Determination Date, the sum of:

               (1) the Present Value of Accrued Benefits of Key Employees under
               all defined benefit plans included in the group, and

               (2) the Aggregate Accounts of Key Employees under all defined
               contribution plans included in the group,

                    exceeds sixty percent (60%) of a similar sum determined for
          all Participants.

               (g) Key Employee. Key Employee means any Employee or former
          Employee (including any deceased Employee) who at any time during the
          Plan Year that includes the Determination Date was an officer of the
          Employer having 415 Compensation greater than $130,000 (as adjusted
          under Code Section 416(i)(1) for Plan Years beginning after December
          31, 2002), a five-percent owner of the Employer, or a one-percent
          owner of the Employer having 415 Compensation of more than $150,000.
          The determination of who is a Key Employee will be made in accordance
          with Code Section 416(i)(1) and the Regulations and other guidance of
          general applicability issued thereunder.

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<PAGE>
                                   ARTICLE IX
                                  MISCELLANEOUS

9.1  PARTICIPANT'S RIGHTS

          This Plan shall not be deemed to constitute a contract between the
Employer and any Participant or to be a consideration or an inducement for the
employment of any Participant or Employee. Nothing contained in this Plan shall
be deemed to give any Participant or Employee the right to be retained in the
service of the Employer or to interfere with the right of the Employer to
discharge any Participant or Employee at any time regardless of the effect which
such discharge shall have upon the Employee as a Participant of this Plan.

9.2  ALIENATION

               (a) Subject to the exceptions provided below, and as otherwise
          permitted by the Code and the Act, no benefit which shall be payable
          out of the Trust Fund to any person (including a Participant or the
          Participant's Beneficiary) shall be subject in any manner to
          anticipation, alienation, sale, transfer, assignment, pledge,
          encumbrance, or charge, and any attempt to anticipate, alienate, sell,
          transfer, assign, pledge, encumber, or charge the same shall be void;
          and no such benefit shall in any manner be liable for, or subject to,
          the debts, contracts, liabilities, engagements, or torts of any such
          person, nor shall it be subject to attachment or legal process for or
          against such person, and the same shall not be recognized by the
          Trustee, except to such extent as may be required by law.

               (b) Subsection (a) shall not apply to the extent a Participant or
          Beneficiary is indebted to the Plan, by reason of a loan made pursuant
          to Section 7.4. At the time a distribution is to be made to or for a
          Participant's or Beneficiary's benefit, such proportion of the amount
          to be distributed as shall equal such indebtedness shall be paid to
          the Plan, to apply against or discharge such indebtedness. Prior to
          making a payment, however, the Participant or Beneficiary must be
          given written notice by the Administrator that such indebtedness is to
          be so paid in whole or part from the Participant's Account. If the
          Participant or Beneficiary does not agree that the indebtedness is a
          valid claim against the Vested Participant's Account, the Participant
          or Beneficiary shall be entitled to a review of the validity of the
          claim in accordance with procedures provided in Sections 2.10 and
          2.11.

               (c) Subsection (a) shall not apply to a "qualified domestic
          relations order" defined in Code Section 414(p), and those other
          domestic relations orders permitted to be so treated by the
          Administrator under the provisions of the Retirement Equity Act of
          1984. The Administrator shall establish a written procedure to
          determine the qualified status of domestic relations orders and to
          administer distributions under such qualified orders. Further, to the
          extent provided under a "qualified domestic relations order," a former
          spouse of a Participant shall be treated as the spouse or surviving
          spouse for all purposes under the Plan.

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<PAGE>
               (d) Subsection (a) shall not apply to an offset to a
          Participant's accrued benefit against an amount that the Participant
          is ordered or required to pay the Plan with respect to a judgment,
          order, or decree issued, or a settlement entered into in accordance
          with Code Sections 401(a)(13)(C) and (D).

9.3  CONSTRUCTION OF PLAN

          This Plan shall be construed and enforced according to the Code, the
Act and the laws of the State of Georgia, other than its laws respecting choice
of law, to the extent not pre-empted by the Act.

9.4  GENDER AND NUMBER

          Wherever any words are used herein in the masculine, feminine or
neuter gender, they shall be construed as though they were also used in another
gender in all cases where they would so apply, and whenever any words are used
herein in the singular or plural form, they shall be construed as though they
were also used in the other form in all cases where they would so apply.

9.5  LEGAL ACTION

          In the event any claim, suit, or proceeding is brought regarding the
Trust and/or Plan established hereunder to which the Trustee, the Employer or
the Administrator may be a party, and such claim, suit, or proceeding is
resolved in favor of the Trustee, the Employer or the Administrator, they shall
be entitled to be reimbursed from the Trust Fund for any and all costs,
attorney's fees, and other expenses pertaining thereto incurred by them for
which they shall have become liable.

9.6  PROHIBITION AGAINST DIVERSION OF FUNDS

               (a) Except as provided below and otherwise specifically permitted
          by law, it shall be impossible by operation of the Plan or of the
          Trust, by termination of either, by power of revocation or amendment,
          by the happening of any contingency, by collateral arrangement or by
          any other means, for any part of the corpus or income of any Trust
          Fund maintained pursuant to the Plan or any funds contributed thereto
          to be used for, or diverted to, purposes other than the exclusive
          benefit of Participants or their Beneficiaries.

               (b) In the event the Employer shall make an excessive
          contribution under a mistake of fact pursuant to Act Section
          403(c)(2)(A), the Employer may demand repayment of such excessive
          contribution at any time within one (1) year following the time of
          payment and the Trustees shall return such amount to the Employer
          within the one (1) year period. Earnings of the Plan attributable to
          the contributions may not be returned to the Employer but any losses
          attributable thereto must reduce the amount so returned.

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<PAGE>
               (c) Except for Sections 3.5, 3.6, and 4.1(c), any contribution by
          the Employer to the Trust Fund is conditioned upon the deductibility
          of the contribution by the Employer under the Code and, to the extent
          any such deduction is disallowed, the Employer may, within one (1)
          year following the final determination of the disallowance, whether by
          agreement with the Internal Revenue Service or by final decision of a
          competent jurisdiction, demand repayment of such disallowed
          contribution and the Trustee shall return such contribution within one
          (1) year following the disallowance. Earnings of the Plan attributable
          to the contribution may not be returned to the Employer, but any
          losses attributable thereto must reduce the amount so returned.

9.7  EMPLOYER'S AND TRUSTEE'S PROTECTIVE CLAUSE

          The Employer, Administrator and Trustee, and their successors, shall
not be responsible for the validity of any Contract issued hereunder or for the
failure on the part of the insurer to make payments provided by any such
Contract, or for the action of any person which may delay payment or render a
Contract null and void or unenforceable in whole or in part.

9.8  INSURER'S PROTECTIVE CLAUSE

          Except as otherwise agreed upon in writing between the Employer and
the insurer, an insurer which issues any Contracts hereunder shall not have any
responsibility for the validity of this Plan or for the tax or legal aspects of
this Plan. The insurer shall be protected and held harmless in acting in
accordance with any written direction of the Trustee, and shall have no duty to
see to the application of any funds paid to the Trustee, nor be required to
question any actions directed by the Trustee. Regardless of any provision of
this Plan, the insurer shall not be required to take or permit any action or
allow any benefit or privilege contrary to the terms of any Contract which it
issues hereunder, or the rules of the insurer.

9.9  RECEIPT AND RELEASE FOR PAYMENTS

          Any payment to any Participant, the Participant's legal
representative, Beneficiary, or to any guardian or committee appointed for such
Participant or Beneficiary in accordance with the provisions of the Plan, shall,
to the extent thereof, be in full satisfaction of all claims hereunder against
the Trustee and the Employer, either of whom may require such Participant, legal
representative, Beneficiary, guardian or committee, as a condition precedent to
such payment, to execute a receipt and release thereof in such form as shall be
determined by the Trustee or Employer.

9.10 ACTION BY THE EMPLOYER

          Whenever the Employer under the terms of the Plan is permitted or
required to do or perform any act or matter or thing, it shall be done and
performed by a person duly authorized by its legally constituted authority.

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<PAGE>
9.11 NAMED FIDUCIARIES AND ALLOCATION OF RESPONSIBILITY

          The "named Fiduciaries" of this Plan are (1) the Employer, (2) the
Administrator, (3) the Trustee and (4) any Investment Manager appointed
hereunder. The named Fiduciaries shall have only those specific powers, duties,
responsibilities, and obligations as are specifically given them under the Plan
including, but not limited to, any agreement allocating or delegating their
responsibilities, the terms of which are incorporated herein by reference. In
general, the Employer shall have the sole responsibility for making the
contributions provided for under Section 4.1; and shall have the authority to
appoint and remove the Trustee and the Administrator; to formulate the Plan's
"funding policy and method"; and to amend or terminate, in whole or in part, the
Plan. The Administrator shall have the sole responsibility for the
administration of the Plan, including, but not limited to, the items specified
in Article II of the Plan, as the same may be allocated or delegated thereunder.
The Administrator shall act as the named Fiduciary responsible for communicating
with the Participant according to the Participant Direction Procedures. The
Trustee shall have the sole responsibility of management of the assets held
under the Trust, except to the extent directed pursuant to Article II or with
respect to those assets, the management of which has been assigned to an
Investment Manager, who shall be solely responsible for the management of the
assets assigned to it, all as specifically provided in the Plan. Each named
Fiduciary warrants that any directions given, information furnished, or action
taken by it shall be in accordance with the provisions of the Plan, authorizing
or providing for such direction, information or action. Furthermore, each named
Fiduciary may rely upon any such direction, information or action of another
named Fiduciary as being proper under the Plan, and is not required under the
Plan to inquire into the propriety of any such direction, information or action.
It is intended under the Plan that each named Fiduciary shall be responsible for
the proper exercise of its own powers, duties, responsibilities and obligations
under the Plan as specified or allocated herein. No named Fiduciary shall
guarantee the Trust Fund in any manner against investment loss or depreciation
in asset value. Any person or group may serve in more than one Fiduciary
capacity.

9.12 TRUST AGREEMENT

          Any and all rights or benefits accruing to any persons under the Plan
shall be subject to the terms of the Trust Agreement, which the Company shall
enter into with the Trustee.

9.13 TRUST AS SOURCE OF BENEFITS

          Any and all right or benefits under the Plan shall be subject to the
terms of the Trust Agreement, which the Company shall enter into with the
Trustee. The Trust shall be the sole source of benefits under the Plan and,
except as otherwise required by the Act, the Trustee, the Administrator, and
their respective agents assume no liability or responsibility for payment of
such benefits, and each Participant, surviving spouse, Beneficiary or other
person who shall claim the right to any payment under the Plan shall be entitled
to look only to the Trust for such payment and shall not have any right, claim
or demand therefor against the Employer, the Administrator or any member
thereof, or any Employee or director of the Employer.

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<PAGE>
9.14 HEADINGS

          The headings and subheadings of this Plan have been inserted for
convenience of reference and are to be ignored in any construction of the
provisions hereof.

9.15 APPROVAL BY INTERNAL REVENUE SERVICE

          Notwithstanding anything herein to the contrary, if, pursuant to an
application for qualification filed by or on behalf of the Plan by the time
prescribed by law for filing the Employer's return for the taxable year in which
the Plan is adopted, or such later date that the Secretary of the Treasury may
prescribe, the Commissioner of Internal Revenue Service or the Commissioner's
delegate should determine that the Plan does not initially qualify as a
tax-exempt plan under Code Sections 401 and 501, and such determination is not
contested, or if contested, is finally upheld, then if the Plan is a new plan,
it shall be void ab initio and all amounts contributed to the Plan by the
Employer, less expenses paid, shall be returned within one (1) year and the Plan
shall terminate, and the Trustee shall be discharged from all further
obligations. If the disqualification relates to an amended plan, then the Plan
shall operate as if it had not been amended.

9.16 UNIFORMITY

          All provisions of this Plan shall be interpreted and applied in a
uniform, nondiscriminatory manner. In the event of any conflict between the
terms of this Plan and any Contract purchased hereunder, the Plan provisions
shall control.

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                                    ARTICLE X
                             PARTICIPATING EMPLOYERS

10.1 ADOPTION BY OTHER EMPLOYERS

          Notwithstanding anything herein to the contrary, with the consent of
the Employer and Trustee, any other corporation or entity, whether an affiliate
or subsidiary or not, may adopt this Plan and all of the provisions hereof, and
participate herein and be known as a Participating Employer, by a properly
executed document evidencing said intent and will of such Participating
Employer.

10.2 REQUIREMENTS OF PARTICIPATING EMPLOYERS

               (a) Each such Participating Employer shall be required to use the
          same Trustee as provided in this Plan.

               (b) The Trustee may, but shall not be required to, commingle,
          hold and invest as one Trust Fund all contributions made by
          Participating Employers, as well as all increments thereof.

               (c) Any expenses of the Plan which are to be paid by the Employer
          or borne by the Trust Fund shall be paid by each Participating
          Employer in the same proportion that the total amount standing to the
          credit of all Participants employed by such Employer bears to the
          total standing to the credit of all Participants.

10.3 DESIGNATION OF AGENT

          Each Participating Employer shall be deemed to be a party to this
Plan; provided, however, that with respect to all of its relations with the
Trustee and Administrator for the purpose of this Plan, each Participating
Employer shall be deemed to have designated irrevocably the Employer as its
agent. Unless the context of the Plan clearly indicates the contrary, the word
"Employer" shall be deemed to include each Participating Employer as related to
its adoption of the Plan.

10.4 EMPLOYEE TRANSFERS

          In the event an Employee is transferred between Participating
Employers, accumulated service and eligibility shall be carried with the
Employee involved. No such transfer shall effect a termination of employment
hereunder, and the Participating Employer to which the Employee is transferred
shall thereupon become obligated hereunder with respect to such Employee in the
same manner as was the Participating Employer from whom the Employee was
transferred.

10.5 PARTICIPATING EMPLOYER CONTRIBUTION AND FORFEITURES

          Any contribution or Forfeiture subject to allocation during each Plan
Year shall be allocated only among those Participants of the Employer or
Participating Employers making the contribution or by which the forfeiting
Participant was employed. However, if the contribution is

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made, or the forfeiting Participant was employed, by an Affiliated Employer,
such contribution or Forfeiture shall be allocated among all Participants of all
Participating Employers who are Affiliated Employers in accordance with the
provisions of this Plan. On the basis of the information furnished by the
Administrator, the Trustee may keep separate books and records concerning the
affairs of each Participating Employer hereunder and as to the accounts and
credits of the Employees of each Participating Employer. The Trustee may, but
need not, register Contracts so as to evidence that a particular Participating
Employer is the interested Employer hereunder, but in the event of an Employee
transfer from one Participating Employer to another, the employing Participating
Employer shall immediately notify the Trustee thereof.

10.6 AMENDMENT

          Amendment of this Plan by the Employer at any time when there shall be
a Participating Employer hereunder shall only be by the written action of each
and every Participating Employer and with the consent of the Trustee where such
consent is necessary in accordance with the terms of this Plan.

10.7 DISCONTINUANCE OF PARTICIPATION

          Any Participating Employer shall be permitted to discontinue or revoke
its participation in the Plan at any time. At the time of any such
discontinuance or revocation, satisfactory evidence thereof and of any
applicable conditions imposed shall be delivered to the Trustee. The Trustee
shall thereafter transfer, deliver and assign Contracts and other Trust Fund
assets allocable to the Participants of such Participating Employer to such new
trustee as shall have been designated by such Participating Employer, in the
event that it has established a separate qualified retirement plan for its
employees provided, however, that no such transfer shall be made if the result
is the elimination or reduction of any "Section 411(d)(6) protected benefits" as
described in Section 7.1(c). If no successor is designated, the Trustee shall
retain such assets for the Employees of said Participating Employer pursuant to
the provisions of the Trust. In no such event shall any part of the corpus or
income of the Trust Fund as it relates to such Participating Employer be used
for or diverted for purposes other than for the exclusive benefit of the
Employees of such Participating Employer.

10.8 ADMINISTRATOR'S AUTHORITY

          The Administrator shall have authority to make any and all necessary
rules or regulations, binding upon all Participating Employers and all
Participants, to effectuate the purpose of this Article.

                                       76
<PAGE>
          IN WITNESS WHEREOF, this Plan has been executed the day and year first
above written.

                                        BlueLinx Corporation

                                        By: /s/ Barbara V. Tinsley
                                            ------------------------------------
                                            General Counsel and Secretary

                                       77

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