Document:

ex4-6.htm

    
      EXHIBIT
4.6

       

      

       

      PRUDENTIAL
RETIREMENT SERVICES

      DEFINED
CONTRIBUTION PLAN AND TRUST

       

      SPONSORED
BY

       

      PRUDENTIAL
RETIREMENT SERVICES

       

      BASIC
PLAN DOCUMENT #01

       

      June,
2002

       

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      
        
          
            
              
                
                  
                  

                

              

            

          

        

      

      

      
        
          
            
              
                	 	
                         TABLE
      OF CONTENTS

                      	 
	 	 	 
	 	
                         

                      	
                        Page

                      
	 	 	 
	 	
                        ARTICLE
      1

                      	 
	 	
                        PLAN
      ELIGIBILITY AND PARTICIPATION

                      	 
	 	 	 	 
	 	 	 	 
	
                        1.1

                      	Eligibility
      for Plan Participation	
                        1

                      
	
                        1.2

                      	Excluded
      Employees	
                        1

                      
	 
      	
                        (a)

                      	
                        Independent
      contractors

                      	
                        1

                      
	 
      	
                        (b)

                      	
                        Leased
      Employees

                      	
                        1

                      
	
                        1.3

                      	Employees
      of Related Employers	
                        2

                      
	 
      	
                        (a)

                      	
                        Nonstandardized
      Agreement

                      	
                        2

                      
	 
      	
                        (b)

                      	
                        Standardized
      Agreement

                      	
                        2

                      
	
                        1.4

                      	Minimum
      Age and Service Conditions	
                        2

                      
	 
      	
                        (a)

                      	
                        Maximum
      permissible age and service conditions

                      	
                        2

                      
	 
      	
                        (b)

                      	
                        Year
      of Service

                      	
                        2

                      
	 
      	
                        (c)

                      	
                        Eligibility
      Computation Periods

                      	
                        2

                      
	 
      	
                        (d)

                      	
                        Application
      of eligibility rules

                      	
                        3

                      
	 
      	
                        (e)

                      	
                        Amendment
      of age and service requirements

                      	
                        3

                      
	
                        1.5

                      	Entry
      Dates	
                        3

                      
	 
      	
                        (a)

                      	
                        Entry
      Date requirements

                      	
                        4

                      
	 
      	
                        (b)

                      	
                        Single
      annual Entry Date

                      	
                        4

                      
	
                        1.6

                      	Eligibility
      Break in Service Rules	
                        4

                      
	 
      	
                        (a)

                      	
                        Rule
      of Parity Break in Service

                      	
                        4

                      
	 
      	
                        (b)

                      	
                        One-year
      Break in Service rule for Plans using a two Years of Service eligibility
      condition

                      	
                        4

                      
	 
      	
                        (c)

                      	
                        One-year
      holdout Break in Service rule

                      	
                        4

                      
	
                        1.7

                      	Eligibility
      upon Reemployment	
                        5

                      
	
                        1.8

                      	Operating
      Rules for Employees Excluded by Class	
                        5

                      
	 
      	
                        (a)

                      	
                        Eligible
      Participant becomes part of an excluded class of Employees

                      	
                        5

                      
	 
      	
                        (b)

                      	
                        Excluded
      Employee becomes part of an eligible class of Employee

                      	
                        5

                      
	
                        1.9

                      	Relationship
      to Accrual of Benefits	
                        6

                      
	
                        1.10

                      	Waiver
      of Participation	
                        6

                      

              

            

          

        

      

      

      
        	
                ARTICLE
      2

              
	
                EMPLOYER
      CONTRIBUTIONS AND ALLOCATIONS

              

      

      
 

      
        
          
            
              
                
                  	
                          2.1

                        	Amount
      of Employer Contributions	
                          7

                        
	 
      	
                          (a)

                        	
                          Limitation
      on Employer Contributions

                        	
                          7

                        
	 
      	
                          (b)

                        	
                          Limitation
      on Included Compensation

                        	
                          7

                        
	 
      	
                          (c)

                        	
                          Contribution
      of property

                        	
                          7

                        
	 
      	
                          (d)

                        	
                          Frozen
      Plan

                        	
                          7

                        
	
                          2.2

                        	Profit
      Sharing Plan Contribution and Allocations	
                          7

                        

                

              

            

             

             

            
              
                
                

              

              
                i

                
                  

                

              

              
                
                

              

               

            

            
              
                
                  
                    
                      
                        	
                              	
                                (a)

                              	
                                Amount
      of Employer Contribution

                              	
                                7

                              
	
                              	(b)	
                                Allocation
      formula for Employer Contributions

                              	
                                8

                              
	
                                 

                              	(c)	
                                Special
      rules for determining Included Compensation

                              	
                                11

                              
	
                                2.3

                              	401(k)
      Plan Contributions and Allocations	
                                12

                              
	
                              	(a)	
                                Section
      401(k) Deferrals

                              	
                                12

                              
	
                              	(b)	
                                Employer
      Matching Contributions

                              	
                                12

                              
	
                                 

                              	(c)	
                                Qualified
      Matching Contributions (QMACs)

                              	
                                13

                              
	
                              	(d)	
                                Employer
      Nonelective Contributions

                              	
                                13

                              
	
                              	(e)	
                                Qualified
      Nonelective Contributions (QNECs)

                              	
                                14

                              
	
                              	(f)	
                                Safe Harbor
      Contributions

                              	
                                14

                              
	
                                 

                              	(g)	
                                Prior
      SIMPLE 401(k) plan

                              	
                                14

                              
	
                                2.4

                              	Money
      Purchase Plan Contribution and Allocations	
                                14

                              
	
                              	
                                (a)

                              	
                                Employer
      Contributions

                              	
                                14

                              
	
                              	(b)	
                                Uniform
      percentage or uniform dollar amount

                              	
                                15

                              
	
                                 

                              	(c)	
                                Permitted
      Disparity Method

                              	
                                15

                              
	
                              	(d)	
                                Contribution
      based on service

                              	
                                16

                              
	
                              	(e)	
                                Davis-Bacon
      Contribution Formula

                              	
                                16

                              
	
                              	(f)	
                                Applicable
      period for determining Included Compensation

                              	
                                16

                              
	
                              	(g)	
                                Special
      rules for determining Included Compensation

                              	
                                17

                              
	
                              	(h)	
                                Limit
      on contribution where Employer maintains another plan in addition to a
      money purchase plan

                              	
                                17

                              
	
                                2.5

                              	Target
      Benefit Plan Contribution	
                                17

                              
	
                              	(a)	
                                Stated
      Benefit

                              	
                                17

                              
	
                              	(b)	
                                Employer
      Contribution

                              	
                                17

                              
	
                                 

                              	(c) 	
                                Benefit
      formula

                              	
                                18

                              
	
                              	(d)	
                                Definitions

                              	
                                24

                              
	
                                2.6

                              	Allocation
      Conditions	
                                26

                              
	
                              	(a)	
                                Safe
      harbor allocation condition

                              	
                                26

                              
	
                              	(b)	
                                Application
      of last day of employment rule for money purchase and target benefit Plans
      in year of termination

                              	
                                27

                              
	
                                 

                              	(c)	
                                Elapsed
      Time Method

                              	
                                27

                              
	
                              	(d)	
                                Special
      allocation condition for Employer Matching Contributions under
      Nonstandardized 401(k) Agreement

                              	
                                27

                              
	
                              	(e)	
                                Application
      to designated period

                              	
                                27

                              
	
                                2.7

                              	Fail-Safe
      Coverage Provision	
                                29

                              
	
                                 

                              	(a)	
                                Top-Heavy
      Plans

                              	
                                30

                              
	
                              	(b)	
                                Category
      1 Employees – Otherwise Eligible Participants (who are Nonhighly
      Compensated Employees) who are still employed by the Employer on the last
      day of the Plan Year but who failed to satisfy the Plan’s Hours of Service
      condition

                              	
                                30

                              
	
                                 

                              	(c)	
                                Category
      2 Employees – Otherwise Eligible Participants (who are Nonhighly
      Compensated Employees) who terminated employment during the Plan Year with
      more than 500 Hours of Service

                              	
                                30

                              
	
                              	(d)	
                                Special
      Fail-Safe Coverage Provision

                              	
                                30

                              

                      

                    

                  

                

              

            

             

             

            
              
                
                

              

              
                ii

                
                  

                

              

              
                
                

              

               

            

            
              	
                      2.8

                    	Deductible
      Employee Contributions	
                       

                    	
                      31

                    

            

            

            
              	
                      ARTICLE
      3

                    
	
                      EMPLOYEE
      AFTER-TAX CONTRIBUTIONS, ROLLOVER CONTRIBUTIONS AND
    TRANSFERS

                    

            

            

            
              
                
                  
                    
                      
                        
                          
                            
                              
                                
                                  
                                    	3.1	
                                            
                                              Employee
      After-Tax Contributions

                                            

                                          	
                                            32

                                          
	
                                            3.2

                                          	Rollover
      Contributions	
                                            32

                                          
	3.3	Transfer
      of Assets	
                                            33

                                          
	 	
                                            (a)

                                          	
                                            Protection
      of Protected Benefits

                                          	
                                            33

                                          
	 	
                                            (b)

                                          	
                                            Transferee
      plan

                                          	
                                            33

                                          
	 	
                                            (c)

                                          	
                                            Transfers
      from a Defined Benefit Plan, money purchase plan or 401(k)
      plan

                                          	
                                            33

                                          
	 	
                                            (d)

                                          	
                                            Qualified
      Transfer

                                          	
                                            34

                                          
	 	
                                            (e)

                                          	
                                            Trustee’s
      right to refuse transfer

                                          	
                                            35

                                          

                                  

                                

                              

                            

                          

                        

                      

                    

                  

                

              

            

            

            
              	
                      ARTICLE
      4

                    
	
                      PARTICIPANT
      VESTING

                    

            

            

            
              
                
                  
                    
                      
                        
                          
                            
                              
                                
                                  
                                    
                                      
                                        
                                          
                                            
                                              
                                                
                                                  
                                                    
                                                      
                                                        
                                                          
                                                            
                                                              
                                                                
                                                                  
                                                                    
                                                                      
                                                                        
                                                                          
                                                                            
                                                                              	4.1	In
      General	
                                                                                      36

                                                                                    
	 	
                                                                                      (a)

                                                                                    	
                                                                                      Attainment
      of Normal Retirement Age

                                                                                    	
                                                                                      36

                                                                                    
	 	
                                                                                      (b)

                                                                                    	
                                                                                      Vesting
      upon death, becoming Disabled, or attainment of Early Retirement
      Age

                                                                                    	
                                                                                      36

                                                                                    
	 	
                                                                                      (c)

                                                                                    	
                                                                                      Addition
      of Employer Nonelective Contribution or Employer Matching
      Contribution

                                                                                    	
                                                                                      36

                                                                                    
	 	
                                                                                      (d)

                                                                                    	
                                                                                      Vesting
      upon merger, consolidation or transfer

                                                                                    	
                                                                                      36

                                                                                    
	4.2	
                                                                                      
                                                                                        Vesting
      Schedules

                                                                                      

                                                                                    	
                                                                                      36

                                                                                    
	 	
                                                                                      (a)

                                                                                    	
                                                                                      Full
      and immediate vesting schedule

                                                                                    	
                                                                                      36

                                                                                    
	 	
                                                                                      (b)

                                                                                    	
                                                                                      7-year
      graded vesting schedule

                                                                                    	
                                                                                      37

                                                                                    
	 	
                                                                                      (c)

                                                                                    	
                                                                                      6-year
      graded vesting schedule

                                                                                    	
                                                                                      37

                                                                                    
	 	
                                                                                      (d)

                                                                                    	
                                                                                      5-year
      cliff vesting schedule

                                                                                    	
                                                                                      37

                                                                                    
	 	
                                                                                      (e)

                                                                                    	
                                                                                      3-year
      cliff vesting schedule

                                                                                    	
                                                                                      37

                                                                                    
	 	
                                                                                      (f)

                                                                                    	
                                                                                      Modified
      vesting schedule

                                                                                    	
                                                                                      37

                                                                                    
	4.3	Shift
      to/from Top-Heavy Vesting Schedule	
                                                                                      37

                                                                                    
	4.4	
                                                                                    	
                                                                                      Vesting
      Computation Period

                                                                                    	
                                                                                      37

                                                                                    
	 	
                                                                                      (a)

                                                                                    	
                                                                                      Anniversary
      Years

                                                                                    	
                                                                                      37

                                                                                    
	 	
                                                                                      (b)

                                                                                    	
                                                                                      Measurement
      on same Vesting Computation Period

                                                                                    	
                                                                                      37

                                                                                    
	4.5	Crediting
      Years of Service for Vesting Purposes	
                                                                                      37

                                                                                    
	 	
                                                                                      (a)

                                                                                    	
                                                                                      Calculating
      Hours of Service

                                                                                    	
                                                                                      38

                                                                                    
	 	
                                                                                      (b)

                                                                                    	
                                                                                      Excluded
      service

                                                                                    	
                                                                                      38

                                                                                    
	4.6	Vesting
      Break in Service Rules	
                                                                                      38

                                                                                    
	 	
                                                                                      (a)

                                                                                    	
                                                                                      One-year
      holdout Break in Service

                                                                                    	
                                                                                      38

                                                                                    
	 	
                                                                                      (b)

                                                                                    	
                                                                                      Five-Year
      Forfeiture Break in Service

                                                                                    	
                                                                                      38

                                                                                    
	 	
                                                                                      (c)

                                                                                    	
                                                                                      Rule
      of Parity Break in Service

                                                                                    	
                                                                                      38

                                                                                    
	4.7	Amendment
      of Vesting Schedule	
                                                                                      39

                                                                                    
	4.8	Special
      Vesting Rule In-Service Distribution When Account Balance Less than 100%
      Vested	
                                                                                      39

                                                                                    

                                                                            

                                                                          

                                                                        

                                                                      

                                                                    

                                                                  

                                                                

                                                              

                                                            

                                                          

                                                        

                                                      

                                                    

                                                  

                                                

                                              

                                            

                                          

                                        

                                      

                                    

                                  

                                

                              

                            

                          

                        

                      

                    

                  

                

              

            

             

             

            
 

            
              
                
                

              

              
                iii

                
                  

                

              

              
                
                

              

            

            
              	
                      ARTICLE
      5

                    
	
                      FORFEITURES

                    

            

            

            
              
                
                  
                    
                      
                        
                          
                            
                              
                                
                                  
                                    
                                      
                                        
                                          
                                            
                                              
                                                
                                                  
                                                    
                                                      
                                                        	5.1	In
      General	
                                                                40

                                                              
	5.2	Timing
      of forfeiture	
                                                                40

                                                              
	 	
                                                                (a)

                                                              	
                                                                Cash-Out
      Distribution

                                                              	
                                                                40

                                                              
	 	
                                                                (b)

                                                              	
                                                                Five-Year
      Forfeiture Break in Service

                                                              	
                                                                40

                                                              
	 	
                                                                (c)

                                                              	
                                                                Lost
      Participant or Beneficiary

                                                              	
                                                                40

                                                              
	 	
                                                                (d)

                                                              	
                                                                Forfeiture
      of Employer Matching Contributions

                                                              	
                                                                40

                                                              
	5.3	
                                                                
                                                                  Forfeiture
      Events

                                                                

                                                              	
                                                                40

                                                              
	 	
                                                                (a)

                                                              	
                                                                Cash-Out
      Distribution

                                                              	
                                                                40

                                                              
	 	
                                                                (b)

                                                              	
                                                                Five-Year
      Forfeiture Break in Service

                                                              	
                                                                43

                                                              
	 	
                                                                (c)

                                                              	
                                                                Lost
      Participant or Beneficiary

                                                              	
                                                                43

                                                              
	 	
                                                                (d)

                                                              	
                                                                Forfeiture
      of Employer Matching Contributions

                                                              	
                                                                43

                                                              
	5.4	
                                                                
                                                                  Timing
      of Forfeiture Allocation

                                                                

                                                              	
                                                                43

                                                              
	5.5	
                                                                
                                                                  Method
      of Allocating Forfeitures

                                                                

                                                              	
                                                                43

                                                              
	 	
                                                                (a)

                                                              	
                                                                Reallocation
      of forfeitures

                                                              	
                                                                43

                                                              
	 	
                                                                (b)

                                                              	
                                                                Reduction
      of contributions

                                                              	
                                                                44

                                                              
	 	
                                                                (c)

                                                              	
                                                                Payment
      of Plan expenses

                                                              	
                                                                44

                                                              

                                                      

                                                    

                                                  

                                                

                                              

                                            

                                          

                                        

                                      

                                    

                                  

                                

                              

                            

                          

                        

                      

                    

                  

                

              

            

            

            
              	
                      ARTICLE
      6

                    
	
                      SPECIAL
      SERVICE CREDITING PROVISIONS

                    

            

            

            
              
                
                  
                    
                      
                        
                          
                            
                              
                                
                                  
                                    
                                      
                                        
                                          
                                            
                                              
                                                
                                                  
                                                    
                                                      
                                                        
                                                          
                                                            
                                                              	
                                                                      6.1

                                                                    	
                                                                      
                                                                        Year
      of Service – Eligibility

                                                                      

                                                                    	
                                                                      45

                                                                    
	 	
                                                                      (a)

                                                                    	
                                                                      Selection
      of Hours of Service

                                                                    	
                                                                      45

                                                                    
	 	
                                                                      (b)

                                                                    	
                                                                      Use
      of Equivalency Method

                                                                    	
                                                                      45

                                                                    
	 	
                                                                      (c)

                                                                    	
                                                                      Use
      of Elapsed Time Method

                                                                    	
                                                                      45

                                                                    
	
                                                                      6.2

                                                                    	Eligibility
      Computation Period	
                                                                      45

                                                                    
	6.3	Year
      of Service - Vesting	
                                                                      45

                                                                    
	 	
                                                                      (a)

                                                                    	
                                                                      Selection
      of Hours of Service

                                                                    	
                                                                      45

                                                                    
	 	
                                                                      (b)

                                                                    	
                                                                      Equivalency
      Method

                                                                    	
                                                                      46

                                                                    
	 	
                                                                      (c)

                                                                    	
                                                                      Elapsed
      Time Method

                                                                    	
                                                                      46

                                                                    
	6.4	
                                                                      
                                                                        Vesting
      Computation Period

                                                                      

                                                                    	
                                                                      46

                                                                    
	
                                                                      6.5 

                                                                    	Definitions	
                                                                      46

                                                                    
	 	
                                                                      (a)

                                                                    	
                                                                      Equivalency
      Method

                                                                    	
                                                                      46

                                                                    
	 	
                                                                      (b)

                                                                    	
                                                                      Elapsed
      Time Method

                                                                    	
                                                                      46

                                                                    
	6.6	
                                                                      
                                                                        Switching Crediting
      Methods

                                                                      

                                                                    	
                                                                      47

                                                                    
	 	
                                                                      (a)

                                                                    	
                                                                      Shift
      from crediting Hours of Service to Elapsed Time Method

                                                                    	
                                                                      47

                                                                    
	 	
                                                                      (b)

                                                                    	
                                                                      Shift
      from Elapsed Time Method to an Hours of Service method

                                                                    	
                                                                      47

                                                                    
	6.7	Service
      with Predecessor Employers	
                                                                      47

                                                                    

                                                            

                                                          

                                                        

                                                      

                                                    

                                                  

                                                

                                              

                                            

                                          

                                        

                                      

                                    

                                  

                                

                              

                            

                          

                        

                      

                    

                  

                

              

            

            

            
              	
                      ARTICLE
      7

                    
	
                      LIMITATION
      ON PARTICIPANT ALLOCATIONS

                    

            

            

            
              	
                      7.1

                    	
                      Annual
      Additions Limitation - No Other Plan Participation

                    	
                      49

                    

            

             

             

            
              
                
                

              

              
                iv

                
                  

                

              

              
                
                

              

               

            

            
              
                
                  
                    
                      
                        
                          
                            
                              
                                
                                  
                                    
                                      
                                        
                                          
                                            
                                              
                                                
                                                  
                                                    
                                                      
                                                        
                                                          
                                                            
                                                              
                                                                
                                                                  
                                                                    	 	
                                                                            (a)

                                                                          	
                                                                            Annual
      Additions Limitation

                                                                          	
                                                                            49

                                                                          
	 	
                                                                            (b)

                                                                          	
                                                                            Using
      estimated Total Compensation

                                                                          	
                                                                            49

                                                                          
	 	
                                                                            (c)

                                                                          	
                                                                            Disposition
      of Excess Amount

                                                                          	
                                                                            49

                                                                          
	7.2	Annual
      Additions Limitation – Participation in Another Plan	
                                                                            50

                                                                          
	 	
                                                                            (a)

                                                                          	
                                                                            In
      general

                                                                          	
                                                                            50

                                                                          
	 	
                                                                            (b)

                                                                          	
                                                                            This
      Plan’s Annual Addition Limitation

                                                                          	
                                                                            50

                                                                          
	 	
                                                                            (c)

                                                                          	
                                                                            Annual
      Additions reduction

                                                                          	
                                                                            50

                                                                          
	 	
                                                                            (d)

                                                                          	
                                                                            No
      Annual Additions permitted

                                                                          	
                                                                            50

                                                                          
	 	
                                                                            (e)

                                                                          	
                                                                            Using
      estimated Total Compensation

                                                                          	
                                                                            51

                                                                          
	 	
                                                                            (f)

                                                                          	
                                                                            Excess
      Amounts

                                                                          	
                                                                            51

                                                                          
	 	
                                                                            (g)

                                                                          	
                                                                            Disposition
      of Excess Amounts

                                                                          	
                                                                            51

                                                                          
	7.3	Modification
      of Correction Procedures	
                                                                            51

                                                                          
	
                                                                            7.4

                                                                          	Definitions
      Relating to the Annual Additions Limitation	
                                                                            51

                                                                          
	 	
                                                                            (a)

                                                                          	
                                                                            Annual
      Additions

                                                                          	
                                                                            52

                                                                          
	 	
                                                                            (b)

                                                                          	
                                                                            Defined
      Contribution Dollar Limitation

                                                                          	
                                                                            52

                                                                          
	 	
                                                                            (c)

                                                                          	
                                                                            Employer

                                                                          	
                                                                            52

                                                                          
	 	
                                                                            (d)

                                                                          	
                                                                            Excess
      Amount

                                                                          	
                                                                            52

                                                                          
	 	
                                                                            (e)

                                                                          	
                                                                            Limitation
      Year

                                                                          	
                                                                            52

                                                                          
	 	
                                                                            (f)

                                                                          	
                                                                            Maximum
      Permissible Amount

                                                                          	
                                                                            52

                                                                          
	 	
                                                                            (g)

                                                                          	
                                                                            Total
      Compensation

                                                                          	
                                                                            53

                                                                          
	7.5	Participation
      in a Defined Benefit Plan	
                                                                            53

                                                                          
	 	
                                                                            (a)

                                                                          	
                                                                            Repeal
      of rule

                                                                          	
                                                                            54

                                                                          
	 	
                                                                            (b)

                                                                          	
                                                                            Special
      definitions relating to Section 7.5

                                                                          	
                                                                            54

                                                                          

                                                                  

                                                                

                                                              

                                                            

                                                          

                                                        

                                                      

                                                    

                                                  

                                                

                                              

                                            

                                          

                                        

                                      

                                    

                                  

                                

                              

                            

                          

                        

                      

                    

                  

                

              

            

            

            
              	
                      ARTICLE
      8

                    
	
                      PLAN
      DISTRIBUTIONS

                    

            

            

            
              
                
                  
                    
                      
                        
                          
                            
                              
                                
                                  
                                    
                                      
                                        
                                          
                                            
                                              
                                                
                                                  
                                                    
                                                      	8.1	Distribution
      Options	
                                                              56

                                                            
	8.2	Amount
      Eligible for Distribution	
                                                              56

                                                            
	8.3	Distributions
      After Termination of Employment	
                                                              56

                                                            
	 	
                                                              (a)

                                                            	
                                                              Account
      Balance exceeding $5,000

                                                            	
                                                              56

                                                            
	 	
                                                              (b)

                                                            	
                                                              Account
      Balance not exceeding $5,000

                                                            	
                                                              57

                                                            
	 	
                                                              (c)

                                                            	
                                                              Permissible
      distribution events under a 401(k) plan

                                                            	
                                                              57

                                                            
	 	
                                                              (d)

                                                            	
                                                              Disabled
      Participant

                                                            	
                                                              57

                                                            
	 	
                                                              (e)

                                                            	
                                                              Determining
      whether vested Account Balance exceeds $5,000

                                                            	
                                                              57

                                                            
	 	
                                                              (f)

                                                            	
                                                              Effective
      date of $5,000 vested Account Balance rule

                                                            	
                                                              58

                                                            
	8.4	Distribution
      upon the Death of the Participant	
                                                              58

                                                            
	 	
                                                              (a)

                                                            	
                                                              Post-retirement
      death benefit

                                                            	
                                                              58

                                                            
	 	
                                                              (b)

                                                            	
                                                              Pre-retirement
      death benefit

                                                            	
                                                              58

                                                            
	 	
                                                              (c)

                                                            	
                                                              Determining
      a Participant’s Beneficiary

                                                            	
                                                              59

                                                            
	8.5	Distributions
      Prior to Termination of Employment	
                                                              60

                                                            
	 	
                                                              (a)

                                                            	
                                                              Employee
      After-Tax Contributions, Rollover Contributions, and
    transfers

                                                            	
                                                              60

                                                            

                                                    

                                                  

                                                

                                              

                                            

                                          

                                        

                                      

                                    

                                  

                                

                              

                            

                          

                        

                      

                    

                  

                

              

            

             

             

            
              
                
                

              

              
                v

                
                  

                

              

              
                
                

              

               

            

            
              
                
                  
                    
                      
                        
                          
                            
                              
                                
                                  
                                    
                                      
                                        
                                          
                                            
                                              
                                                
                                                  
                                                    
                                                      
                                                        
                                                          
                                                            
                                                              
                                                                
                                                                  
                                                                    
                                                                      
                                                                        
                                                                          
                                                                            
                                                                              
                                                                                
                                                                                  
                                                                                    
                                                                                      
                                                                                        
                                                                                          
                                                                                            
                                                                                              
                                                                                                
                                                                                                  
                                                                                                    
                                                                                                      
                                                                                                        
                                                                                                          
                                                                                                            
                                                                                                              	 	
                                                                                                                      (b)

                                                                                                                    	
                                                                                                                      Employer
      Contributions

                                                                                                                    	
                                                                                                                      60

                                                                                                                    
	 	
                                                                                                                      (c)

                                                                                                                    	
                                                                                                                      Section
      401(k) Deferrals, Qualified Nonelective Contributions, Qualified Matching
      Contributions, and Safe Harbor Contributions

                                                                                                                    	
                                                                                                                      61

                                                                                                                    
	 	
                                                                                                                      (d)

                                                                                                                    	
                                                                                                                      Corrective
      distributions

                                                                                                                    	
                                                                                                                      61

                                                                                                                    
	8.6	Hardship
      Distribution	
                                                                                                                      61

                                                                                                                    
	 	
                                                                                                                      (a)

                                                                                                                    	
                                                                                                                      Safe
      harbor Hardship distribution

                                                                                                                    	
                                                                                                                      61

                                                                                                                    
	 	
                                                                                                                      (b)

                                                                                                                    	
                                                                                                                      Non-safe
      harbor Hardship distribution

                                                                                                                    	
                                                                                                                      62

                                                                                                                    
	 	
                                                                                                                      (c)

                                                                                                                    	
                                                                                                                      Amount
      available for distribution

                                                                                                                    	
                                                                                                                      62

                                                                                                                    
	8.7	Participant
      Consent	
                                                                                                                      63

                                                                                                                    
	 	
                                                                                                                      (a)

                                                                                                                    	
                                                                                                                      Participant
      notice

                                                                                                                    	
                                                                                                                      63

                                                                                                                    
	 	
                                                                                                                      (b)

                                                                                                                    	
                                                                                                                      Special
      rules

                                                                                                                    	
                                                                                                                      63

                                                                                                                    
	8.8	Direct
      Rollovers	
                                                                                                                      63

                                                                                                                    
	 	
                                                                                                                      (a)

                                                                                                                    	
                                                                                                                      Eligible
      Rollover Distribution

                                                                                                                    	
                                                                                                                      64

                                                                                                                    
	 	
                                                                                                                      (b)

                                                                                                                    	
                                                                                                                      Eligible
      Retirement Plan

                                                                                                                    	
                                                                                                                      64

                                                                                                                    
	 	
                                                                                                                      (c)

                                                                                                                    	
                                                                                                                      Direct
      Rollover

                                                                                                                    	
                                                                                                                      64

                                                                                                                    
	 	
                                                                                                                      (d)

                                                                                                                    	
                                                                                                                      Direct
      Rollover notice

                                                                                                                    	
                                                                                                                      64

                                                                                                                    
	 	
                                                                                                                      (e)

                                                                                                                    	
                                                                                                                      Special
      rules for Hardship withdrawals of Section 401(k) Deferrals

                                                                                                                    	
                                                                                                                      65

                                                                                                                    
	8.9	Sources of Distribution	
                                                                                                                      65

                                                                                                                    
	 	
                                                                                                                      (a)

                                                                                                                    	
                                                                                                                      Exception
      for Hardship withdrawals

                                                                                                                    	
                                                                                                                      65

                                                                                                                    
	 	
                                                                                                                      (b)

                                                                                                                    	
                                                                                                                      In-kind
      distributions

                                                                                                                    	
                                                                                                                      65

                                                                                                                    
	
                                                                                                                      ARTICLE
      9

                                                                                                                    
	
                                                                                                                      JOINT
      AND SURVIVOR ANNUITY REQUIREMENTS

                                                                                                                    
	9.1	Applicability	
                                                                                                                      66

                                                                                                                    
	 	
                                                                                                                      (a)

                                                                                                                    	
                                                                                                                      Election
      to have requirements apply

                                                                                                                    	
                                                                                                                      66

                                                                                                                    
	 	
                                                                                                                      (b)

                                                                                                                    	
                                                                                                                      Election
      to have requirements not apply

                                                                                                                    	
                                                                                                                      66

                                                                                                                    
	 	
                                                                                                                      (c)

                                                                                                                    	
                                                                                                                      Accumulated
      deductible employee contributions

                                                                                                                    	
                                                                                                                      66

                                                                                                                    
	9.2	Qualified
      Joint and Survivor Annuity (QJSA)	
                                                                                                                      66

                                                                                                                    
	9.3	Qualified
      Preretirement Survivor Annuity (QPSA)	
                                                                                                                      67

                                                                                                                    
	9.4	Definitions	
                                                                                                                      67

                                                                                                                    
	 	
                                                                                                                      (a)

                                                                                                                    	
                                                                                                                      Qualified
      Joint and Survivor Annuity (QJSA)

                                                                                                                    	
                                                                                                                      67

                                                                                                                    
	 	
                                                                                                                      (b)

                                                                                                                    	
                                                                                                                      Qualified
      Preretirement Survivor Annuity (QPSA)

                                                                                                                    	
                                                                                                                      67

                                                                                                                    
	 	
                                                                                                                      (c)

                                                                                                                    	
                                                                                                                      Distribution
      Commencement Date

                                                                                                                    	
                                                                                                                      67

                                                                                                                    
	 	
                                                                                                                      (d)

                                                                                                                    	
                                                                                                                      Qualified
      Election

                                                                                                                    	
                                                                                                                      67

                                                                                                                    
	 	
                                                                                                                      (e)

                                                                                                                    	
                                                                                                                      QPSA
      Election Period

                                                                                                                    	
                                                                                                                      68

                                                                                                                    
	 	
                                                                                                                      (f)

                                                                                                                    	
                                                                                                                      Pre-Age
      35 Waiver

                                                                                                                    	
                                                                                                                      68

                                                                                                                    
	9.5	Notice
      Requirements	
                                                                                                                      68

                                                                                                                    
	 	
                                                                                                                      (a)

                                                                                                                    	
                                                                                                                      QJSA

                                                                                                                    	
                                                                                                                      68

                                                                                                                    
	 	
                                                                                                                      (b)

                                                                                                                    	
                                                                                                                      QPSA

                                                                                                                    	
                                                                                                                      68

                                                                                                                    
	9.6	Exception
      to the Joint and Survivor Annuity Requirements	
                                                                                                                      69

                                                                                                                    
	9.7	Transitional
      Rules	
                                                                                                                      69

                                                                                                                    

                                                                                                            

                                                                                                          

                                                                                                        

                                                                                                      

                                                                                                    

                                                                                                  

                                                                                                

                                                                                              

                                                                                            

                                                                                          

                                                                                        

                                                                                      

                                                                                    

                                                                                  

                                                                                

                                                                              

                                                                            

                                                                          

                                                                        

                                                                      

                                                                    

                                                                  

                                                                

                                                              

                                                            

                                                          

                                                        

                                                      

                                                    

                                                  

                                                

                                              

                                            

                                          

                                        

                                      

                                    

                                  

                                

                              

                            

                          

                        

                      

                    

                  

                

              

            

             

            
 

            
              
                
                

              

              
                vi

                
                  

                

              

              
                
                

              

            

            
              
                
                  
                    
                      
                        
                          
                            
                              
                                
                                  
                                    
                                      
                                        
                                          
                                            
                                              
                                                
                                                  
                                                    
                                                      
                                                        
                                                          
                                                            
                                                              
                                                                
                                                                  
                                                                    
                                                                      
                                                                        
                                                                          
                                                                            
                                                                              
                                                                                
                                                                                  
                                                                                    
                                                                                      
                                                                                        
                                                                                          
                                                                                            
                                                                                              
                                                                                                
                                                                                                  
                                                                                                    
                                                                                                      
                                                                                                        
                                                                                                          	 	
                                                                                                                  (a)

                                                                                                                	
                                                                                                                  Automatic
      joint and survivor annuity

                                                                                                                	
                                                                                                                  69

                                                                                                                
	 	
                                                                                                                  (b)

                                                                                                                	
                                                                                                                  Election
      of early survivor annuity

                                                                                                                	
                                                                                                                  69

                                                                                                                
	 	
                                                                                                                  (c)

                                                                                                                	
                                                                                                                  Qualified
      Early Retirement Age

                                                                                                                	
                                                                                                                  69

                                                                                                                
	
                                                                                                                  ARTICLE
      10

                                                                                                                
	
                                                                                                                  REQUIRED
      DISTRIBUTIONS

                                                                                                                
	10.1	Required
      Distributions Before Death	
                                                                                                                  71

                                                                                                                
	 	
                                                                                                                  (a)

                                                                                                                	
                                                                                                                  Deferred
      distributions

                                                                                                                	
                                                                                                                  71

                                                                                                                
	 	
                                                                                                                  (b)

                                                                                                                	
                                                                                                                  Required
      minimum distributions

                                                                                                                	
                                                                                                                  71

                                                                                                                
	10.2	Required
      Distributions After Death	
                                                                                                                  71

                                                                                                                
	 	
                                                                                                                  (a)

                                                                                                                	
                                                                                                                  Distribution
      beginning before death

                                                                                                                	
                                                                                                                  71

                                                                                                                
	 	
                                                                                                                  (b)

                                                                                                                	
                                                                                                                  Distribution
      beginning after death

                                                                                                                	
                                                                                                                  72

                                                                                                                
	 	
                                                                                                                  (c)

                                                                                                                	
                                                                                                                  Treatment
      of trust beneficiaries as Designated Beneficiaries

                                                                                                                	
                                                                                                                  72

                                                                                                                
	 	
                                                                                                                  (d)

                                                                                                                	
                                                                                                                  Trust
      beneficiary qualifying for marital deduction

                                                                                                                	
                                                                                                                  72

                                                                                                                
	10.3	Definitions	
                                                                                                                  73

                                                                                                                
	 	
                                                                                                                  (a)

                                                                                                                	
                                                                                                                  Required
      Beginning Date

                                                                                                                	
                                                                                                                  73

                                                                                                                
	 	
                                                                                                                  (b)

                                                                                                                	
                                                                                                                  Five-Percent
      Owner

                                                                                                                	
                                                                                                                  73

                                                                                                                
	 	
                                                                                                                  (c)

                                                                                                                	
                                                                                                                  Designated
      Beneficiary

                                                                                                                	
                                                                                                                  74

                                                                                                                
	 	
                                                                                                                  (d)

                                                                                                                	
                                                                                                                  Applicable
      Life Expectancy

                                                                                                                	
                                                                                                                  74

                                                                                                                
	 	
                                                                                                                  (e)

                                                                                                                	
                                                                                                                  Life
      Expectancy

                                                                                                                	
                                                                                                                  74

                                                                                                                
	 	
                                                                                                                  (f)

                                                                                                                	
                                                                                                                  Distribution
      Calendar Year

                                                                                                                	
                                                                                                                  74

                                                                                                                
	 	
                                                                                                                  (g)

                                                                                                                	
                                                                                                                  Participant’s
      Benefit

                                                                                                                	
                                                                                                                  74

                                                                                                                
	10.4	GUST
      Elections	
                                                                                                                  75

                                                                                                                
	 	
                                                                                                                  (a)

                                                                                                                	
                                                                                                                  Distributions
      under Old-Law Required Beginning Date rules

                                                                                                                	
                                                                                                                  75

                                                                                                                
	 	
                                                                                                                  (b)

                                                                                                                	
                                                                                                                  Option
      to postpone distributions

                                                                                                                	
                                                                                                                  75

                                                                                                                
	 	
                                                                                                                  (c)

                                                                                                                	
                                                                                                                  Election
      to stop minimum required distributions

                                                                                                                	
                                                                                                                  75

                                                                                                                
	10.5	Transitional
      Rule	
                                                                                                                  76

                                                                                                                
	
                                                                                                                  ARTICLE
      11

                                                                                                                
	
                                                                                                                  PLAN
      ADMINISTRATION AND SPECIAL OPERATING RULES

                                                                                                                
	11.1	Plan
      Administrator	
                                                                                                                  78

                                                                                                                
	 	
                                                                                                                  (a)

                                                                                                                	
                                                                                                                  Acceptance
      of responsibility by designated Plan Administrator

                                                                                                                	
                                                                                                                  78

                                                                                                                
	 	
                                                                                                                  (b)

                                                                                                                	
                                                                                                                  Resignation
      of designated Plan Administrator

                                                                                                                	
                                                                                                                  78

                                                                                                                
	 	
                                                                                                                  (c)

                                                                                                                	
                                                                                                                  Named
      Fiduciary

                                                                                                                	
                                                                                                                  78

                                                                                                                
	11.2	Duties
      and Powers of the Plan Administrator	
                                                                                                                  78

                                                                                                                
	 	
                                                                                                                  (a)

                                                                                                                	
                                                                                                                  Delegation
      of duties and powers

                                                                                                                	
                                                                                                                  78

                                                                                                                
	 	
                                                                                                                  (b)

                                                                                                                	
                                                                                                                  Specific
      duties and powers

                                                                                                                	
                                                                                                                  78

                                                                                                                
	
                                                                                                                  11.3

                                                                                                                	Employer
      Responsibilities	
                                                                                                                  79

                                                                                                                
	11.4	Plan
      Administration Expenses	
                                                                                                                  79

                                                                                                                
	11.5	Qualified
      Domestic Relations Orders (QDROs).	
                                                                                                                  79

                                                                                                                
	 	
                                                                                                                  (a)

                                                                                                                	
                                                                                                                  In
      general

                                                                                                                	
                                                                                                                  79

                                                                                                                
	 	
                                                                                                                  (b)

                                                                                                                	
                                                                                                                  Qualified
      Domestic Relations Order (QDRO)

                                                                                                                	
                                                                                                                  79

                                                                                                                

                                                                                                        

                                                                                                      

                                                                                                    

                                                                                                  

                                                                                                

                                                                                              

                                                                                            

                                                                                          

                                                                                        

                                                                                      

                                                                                    

                                                                                  

                                                                                

                                                                              

                                                                            

                                                                          

                                                                        

                                                                      

                                                                    

                                                                  

                                                                

                                                              

                                                            

                                                          

                                                        

                                                      

                                                    

                                                  

                                                

                                              

                                            

                                          

                                        

                                      

                                    

                                  

                                

                              

                            

                          

                        

                      

                    

                  

                

              

            

             

            
 

            
              
                
                

              

              
                vii

                
                  

                

              

              
                
                

              

               

            

            
              
                
                  
                    
                      
                        
                          
                            
                              
                                
                                  
                                    
                                      
                                        
                                          
                                            
                                              
                                                
                                                  
                                                    
                                                      
                                                        
                                                          
                                                            
                                                              
                                                                
                                                                  
                                                                    
                                                                      
                                                                        
                                                                          
                                                                            
                                                                              
                                                                                
                                                                                  
                                                                                    
                                                                                      
                                                                                        
                                                                                          
                                                                                            
                                                                                              
                                                                                                
                                                                                                  
                                                                                                    
                                                                                                      
                                                                                                        
                                                                                                          
                                                                                                            
                                                                                                              
                                                                                                                
                                                                                                                  
                                                                                                                    
                                                                                                                      
                                                                                                                        	 	
                                                                                                                                (c)

                                                                                                                              	
                                                                                                                                Recognition
      as a QDRO

                                                                                                                              	
                                                                                                                                80

                                                                                                                              
	 	
                                                                                                                                (d)

                                                                                                                              	
                                                                                                                                Contents
      of QDRO

                                                                                                                              	
                                                                                                                                80

                                                                                                                              
	 	
                                                                                                                                (e)

                                                                                                                              	
                                                                                                                                Impermissible
      QDRO provisions

                                                                                                                              	
                                                                                                                                80

                                                                                                                              
	 	
                                                                                                                                (f)

                                                                                                                              	
                                                                                                                                Immediate
      distribution to Alternate Payee

                                                                                                                              	
                                                                                                                                80

                                                                                                                              
	 	
                                                                                                                                (g)

                                                                                                                              	
                                                                                                                                No
      fee for QDRO determination

                                                                                                                              	
                                                                                                                                80

                                                                                                                              
	 	
                                                                                                                                (h)

                                                                                                                              	
                                                                                                                                Default
      QDRO procedure

                                                                                                                              	
                                                                                                                                80

                                                                                                                              
	11.6	Claims
      Procedure	
                                                                                                                                82

                                                                                                                              
	 	
                                                                                                                                (a)

                                                                                                                              	
                                                                                                                                Filing
      a claim

                                                                                                                              	
                                                                                                                                82

                                                                                                                              
	 	
                                                                                                                                (b)

                                                                                                                              	
                                                                                                                                Notification
      of Plan Administrator’s decision

                                                                                                                              	
                                                                                                                                82

                                                                                                                              
	 	
                                                                                                                                (c)

                                                                                                                              	
                                                                                                                                Review
      procedure

                                                                                                                              	
                                                                                                                                82

                                                                                                                              
	 	
                                                                                                                                (d)

                                                                                                                              	
                                                                                                                                Decision
      on review

                                                                                                                              	
                                                                                                                                82

                                                                                                                              
	 	
                                                                                                                                (e)

                                                                                                                              	
                                                                                                                                Default
      claims procedure

                                                                                                                              	
                                                                                                                                82

                                                                                                                              
	11.7	Operational
      Rules for Short Plan Years	
                                                                                                                                83

                                                                                                                              
	11.8	Operational
      Rules for Related Employer Groups	
                                                                                                                                83

                                                                                                                              
	
                                                                                                                                ARTICLE
      12

                                                                                                                              
	
                                                                                                                                TRUST
      PROVISIONS

                                                                                                                              
	12.1	Creation
      of Trust	
                                                                                                                                85

                                                                                                                              
	12.2	Trustee	
                                                                                                                                85

                                                                                                                              
	 	
                                                                                                                                (a)

                                                                                                                              	
                                                                                                                                Discretionary
      Trustee

                                                                                                                              	
                                                                                                                                85

                                                                                                                              
	 	
                                                                                                                                (b)

                                                                                                                              	
                                                                                                                                Directed
      Trustee

                                                                                                                              	
                                                                                                                                85

                                                                                                                              
	12.3	Trustee’s
      Responsibilities Regarding Administration of Trust	
                                                                                                                                85

                                                                                                                              
	12.4	Trustee’s
      Responsibility Regarding Investment of Plan Assets	
                                                                                                                                86

                                                                                                                              
	12.5	More
      than One Person as Trustee	
                                                                                                                                87

                                                                                                                              
	12.6	Annual
      Valuation	
                                                                                                                                87

                                                                                                                              
	12.7	Reporting
      to Plan Administrator and Employer	
                                                                                                                                88

                                                                                                                              
	12.8	Reasonable
      Compensation	
                                                                                                                                88

                                                                                                                              
	12.9	Resignation
      and Removal of Trustee	
                                                                                                                                88

                                                                                                                              
	12.10	Indemnification
      of Trustee	
                                                                                                                                88

                                                                                                                              
	12.11	Appointment
      of Custodian	
                                                                                                                                89

                                                                                                                              
	
                                                                                                                                ARTICLE
      13

                                                                                                                              
	
                                                                                                                                PLAN
      ACCOUNTING AND INVESTMENTS

                                                                                                                              
	13.1	Participant
      Accounts	
                                                                                                                                90

                                                                                                                              
	13.2	Value
      of Participant Accounts	
                                                                                                                                90

                                                                                                                              
	 	
                                                                                                                                (a)

                                                                                                                              	
                                                                                                                                Periodic
      valuation

                                                                                                                              	
                                                                                                                                90

                                                                                                                              
	 	
                                                                                                                                (b)

                                                                                                                              	
                                                                                                                                Daily
      valuation

                                                                                                                              	
                                                                                                                                90

                                                                                                                              
	13.3	Adjustments
      to Participant Accounts	
                                                                                                                                90

                                                                                                                              
	 	
                                                                                                                                (a)

                                                                                                                              	
                                                                                                                                Distributions
      and forfeitures from a Participant’s Account

                                                                                                                              	
                                                                                                                                90

                                                                                                                              
	 	
                                                                                                                                (b)

                                                                                                                              	
                                                                                                                                Life
      insurance premiums and dividends

                                                                                                                              	
                                                                                                                                90

                                                                                                                              
	 	
                                                                                                                                (c)

                                                                                                                              	
                                                                                                                                Contributions
      and forfeitures allocated to a Participant’s Account

                                                                                                                              	
                                                                                                                                90

                                                                                                                              
	 	
                                                                                                                                (d)

                                                                                                                              	
                                                                                                                                Net
      income or loss

                                                                                                                              	
                                                                                                                                90

                                                                                                                              

                                                                                                                      

                                                                                                                    

                                                                                                                  

                                                                                                                

                                                                                                              

                                                                                                            

                                                                                                          

                                                                                                        

                                                                                                      

                                                                                                    

                                                                                                  

                                                                                                

                                                                                              

                                                                                            

                                                                                          

                                                                                        

                                                                                      

                                                                                    

                                                                                  

                                                                                

                                                                              

                                                                            

                                                                          

                                                                        

                                                                      

                                                                    

                                                                  

                                                                

                                                              

                                                            

                                                          

                                                        

                                                      

                                                    

                                                  

                                                

                                              

                                            

                                          

                                        

                                      

                                    

                                  

                                

                              

                            

                          

                        

                      

                    

                  

                

              

            

             

            
 

            
              
                
                

              

              
                viii

                
                  

                

              

              
                
                

              

            

            
              
                
                  
                    
                      
                        
                          
                            
                              
                                
                                  
                                    
                                      
                                        
                                          
                                            
                                              
                                                
                                                  
                                                    
                                                      
                                                        
                                                          
                                                            
                                                              
                                                                
                                                                  
                                                                    
                                                                      
                                                                        
                                                                          
                                                                            
                                                                              
                                                                                
                                                                                  
                                                                                    
                                                                                      
                                                                                        
                                                                                          
                                                                                            
                                                                                              
                                                                                                
                                                                                                  
                                                                                                    
                                                                                                      
                                                                                                        
                                                                                                          
                                                                                                            
                                                                                                              
                                                                                                                
                                                                                                                  	13.4	
                                                                                                                          
                                                                                                                            Procedures
      for Determining Net Income or Loss

                                                                                                                          

                                                                                                                        	
                                                                                                                          90

                                                                                                                        
	 	
                                                                                                                          (a)

                                                                                                                        	
                                                                                                                          Net
      income or loss attributable to General Trust Account

                                                                                                                        	
                                                                                                                          90

                                                                                                                        
	 	
                                                                                                                          (b)

                                                                                                                        	
                                                                                                                          Net
      income or loss attributable to a Directed Account

                                                                                                                        	
                                                                                                                          91

                                                                                                                        
	 	
                                                                                                                          (c)

                                                                                                                        	
                                                                                                                          Share
      or unit accounting

                                                                                                                        	
                                                                                                                          92

                                                                                                                        
	 	
                                                                                                                          (d)

                                                                                                                        	
                                                                                                                          Suspense
      accounts

                                                                                                                        	
                                                                                                                          92

                                                                                                                        
	13.5	
                                                                                                                          
                                                                                                                            Investments
      under the Plan

                                                                                                                          

                                                                                                                        	
                                                                                                                          92

                                                                                                                        
	 	
                                                                                                                          (a)

                                                                                                                        	
                                                                                                                          Investment
      options

                                                                                                                        	
                                                                                                                          92

                                                                                                                        
	 	
                                                                                                                          (b)

                                                                                                                        	
                                                                                                                          Limitations
      on the investment in Qualifying Employer Securities and Qualifying
      Employer Real Property

                                                                                                                        	
                                                                                                                          92

                                                                                                                        
	 	
                                                                                                                          (c)

                                                                                                                        	
                                                                                                                          Participant
      direction of investments

                                                                                                                        	
                                                                                                                          93

                                                                                                                        
	
                                                                                                                          ARTICLE
      14

                                                                                                                        
	
                                                                                                                          PARTICIPANT
      LOANS

                                                                                                                        
	14.1	Default
      Loan Policy	
                                                                                                                          95

                                                                                                                        
	14.2	Administration
      of Loan Program	
                                                                                                                          95

                                                                                                                        
	14.3	Availability
      of Participant Loans	
                                                                                                                          95

                                                                                                                        
	14.4	Reasonable
      Interest Rate	
                                                                                                                          96

                                                                                                                        
	14.5	Adequate
      Security	
                                                                                                                          96

                                                                                                                        
	14.6	Periodic
      Repayment	
                                                                                                                          96

                                                                                                                        
	 	
                                                                                                                          (a)

                                                                                                                        	
                                                                                                                          Unpaid
      leave of absence

                                                                                                                        	
                                                                                                                          96

                                                                                                                        
	 	
                                                                                                                          (b)

                                                                                                                        	
                                                                                                                          Military
      leave

                                                                                                                        	
                                                                                                                          96

                                                                                                                        
	14.7	Loan
      Limitations	
                                                                                                                          96

                                                                                                                        
	14.8	Segregated
      Investment	
                                                                                                                          97

                                                                                                                        
	14.9	
                                                                                                                           

                                                                                                                        	
                                                                                                                          Spousal
      Consent

                                                                                                                        	
                                                                                                                          97

                                                                                                                        
	14.10	
                                                                                                                           

                                                                                                                        	
                                                                                                                          Procedures
      for Loan Default

                                                                                                                        	
                                                                                                                          98

                                                                                                                        
	14.11	
                                                                                                                           

                                                                                                                        	
                                                                                                                          Termination
      of Employment

                                                                                                                        	
                                                                                                                          98

                                                                                                                        
	 	
                                                                                                                          (a)

                                                                                                                        	
                                                                                                                          Offset
      of outstanding loan

                                                                                                                        	
                                                                                                                          98

                                                                                                                        
	 	
                                                                                                                          (b)

                                                                                                                        	
                                                                                                                          Direct
      Rollover

                                                                                                                        	
                                                                                                                          98

                                                                                                                        
	 	
                                                                                                                          (c)

                                                                                                                        	
                                                                                                                          Modified
      loan policy

                                                                                                                        	
                                                                                                                          98

                                                                                                                        
	
                                                                                                                          ARTICLE
      15

                                                                                                                        
	
                                                                                                                          INVESTMENT
      IN LIFE INSURANCE

                                                                                                                        
	15.1	Investment
      in Life Insurance	
                                                                                                                          99

                                                                                                                        
	15.2	Incidental
      Life Insurance Rules	
                                                                                                                          99

                                                                                                                        
	 	
                                                                                                                          (a)

                                                                                                                        	
                                                                                                                          Ordinary
      life insurance policies

                                                                                                                        	
                                                                                                                          99

                                                                                                                        
	 	
                                                                                                                          (b)

                                                                                                                        	
                                                                                                                          Life
      insurance policies other than ordinary life

                                                                                                                        	
                                                                                                                          99

                                                                                                                        
	 	
                                                                                                                          (c)

                                                                                                                        	
                                                                                                                          Combination
      of ordinary and other life insurance policies

                                                                                                                        	
                                                                                                                          99

                                                                                                                        
	 	
                                                                                                                          (d)

                                                                                                                        	
                                                                                                                          Exception
      for certain profit sharing and 401(k) plans

                                                                                                                        	
                                                                                                                          99

                                                                                                                        
	 	
                                                                                                                          (e)

                                                                                                                        	
                                                                                                                          Exception
      for Employee After-Tax Contributions and Rollover
      Contributions

                                                                                                                        	
                                                                                                                          99

                                                                                                                        
	15.3	Ownership
      of Life Insurance Policies	
                                                                                                                          99

                                                                                                                        
	15.4	Evidence
      of Insurability	
                                                                                                                          99

                                                                                                                        
	15.5	Distribution
      of Insurance Policies	
                                                                                                                          100

                                                                                                                        

                                                                                                                

                                                                                                              

                                                                                                            

                                                                                                          

                                                                                                        

                                                                                                      

                                                                                                    

                                                                                                  

                                                                                                

                                                                                              

                                                                                            

                                                                                          

                                                                                        

                                                                                      

                                                                                    

                                                                                  

                                                                                

                                                                              

                                                                            

                                                                          

                                                                        

                                                                      

                                                                    

                                                                  

                                                                

                                                              

                                                            

                                                          

                                                        

                                                      

                                                    

                                                  

                                                

                                              

                                            

                                          

                                        

                                      

                                    

                                  

                                

                              

                            

                          

                        

                      

                    

                  

                

              

            

             

            
 

            
              
                
                

              

              
                ix

                
                  

                

              

              
                
                

              

               

            

            
              
                
                  
                    
                      
                        
                          
                            
                              
                                
                                  
                                    
                                      
                                        
                                          
                                            
                                              
                                                
                                                  
                                                    
                                                      
                                                        
                                                          
                                                            
                                                              
                                                                
                                                                  
                                                                    
                                                                      
                                                                        
                                                                          
                                                                            
                                                                              
                                                                                
                                                                                  
                                                                                    
                                                                                      
                                                                                        
                                                                                          
                                                                                            
                                                                                              
                                                                                                
                                                                                                  
                                                                                                    
                                                                                                      
                                                                                                        	15.6	Discontinuance
      of Insurance Policies	
                                                                                                                100

                                                                                                              
	15.7	Protection
      of Insurer	
                                                                                                                100

                                                                                                              
	15.8	No
      Responsibility for Act of Insurer	
                                                                                                                100

                                                                                                              
	
                                                                                                                ARTICLE
      16

                                                                                                              
	
                                                                                                                TOP-HEAVY
      PLAN REQUIREMENTS

                                                                                                              
	16.1	In
      General	
                                                                                                                101

                                                                                                              
	16.2	Top-Heavy
      Plan Consequences	
                                                                                                                101

                                                                                                              
	 	
                                                                                                                (a)

                                                                                                              	
                                                                                                                Minimum
      allocation for Non-Key Employees

                                                                                                              	
                                                                                                                101

                                                                                                              
	 	
                                                                                                                (b)

                                                                                                              	
                                                                                                                Special
      Top-Heavy Vesting Rules

                                                                                                              	
                                                                                                                103

                                                                                                              
	16.3	Top-Heavy
      Definitions	
                                                                                                                103

                                                                                                              
	 	
                                                                                                                (a)

                                                                                                              	
                                                                                                                Determination
      Date

                                                                                                              	
                                                                                                                103

                                                                                                              
	 	
                                                                                                                (b)

                                                                                                              	
                                                                                                                Determination
      Period

                                                                                                              	
                                                                                                                103

                                                                                                              
	 	
                                                                                                                (c)

                                                                                                              	
                                                                                                                Key
      Employee

                                                                                                              	
                                                                                                                103

                                                                                                              
	 	
                                                                                                                (d)

                                                                                                              	
                                                                                                                Permissive
      Aggregation Group

                                                                                                              	
                                                                                                                104

                                                                                                              
	 	
                                                                                                                (e)

                                                                                                              	
                                                                                                                Present
      Value

                                                                                                              	
                                                                                                                104

                                                                                                              
	 	
                                                                                                                (f)

                                                                                                              	
                                                                                                                Required
      Aggregation Group

                                                                                                              	
                                                                                                                104

                                                                                                              
	 	
                                                                                                                (g)

                                                                                                              	
                                                                                                                Top-Heavy
      Plan

                                                                                                              	
                                                                                                                104

                                                                                                              
	 	
                                                                                                                (h)

                                                                                                              	
                                                                                                                Top-Heavy
      Ratio

                                                                                                              	
                                                                                                                104

                                                                                                              
	 	
                                                                                                                (i)

                                                                                                              	
                                                                                                                Total
      Compensation

                                                                                                              	
                                                                                                                105

                                                                                                              
	 	
                                                                                                                (j)

                                                                                                              	
                                                                                                                Valuation
      Date

                                                                                                              	
                                                                                                                105

                                                                                                              
	
                                                                                                                ARTICLE
      17

                                                                                                              
	
                                                                                                                401(K)
      PLAN PROVISIONS

                                                                                                              
	17.1	Limitation on the Amount of Section
      401(k) Deferrals	
                                                                                                                106

                                                                                                              
	 	
                                                                                                                (a)

                                                                                                              	
                                                                                                                In
      general

                                                                                                              	
                                                                                                                106

                                                                                                              
	 	
                                                                                                                (b)

                                                                                                              	
                                                                                                                Maximum
      deferral limitation

                                                                                                              	
                                                                                                                106

                                                                                                              
	 	
                                                                                                                (c)

                                                                                                              	
                                                                                                                Correction
      of Code §402(g) violation

                                                                                                              	
                                                                                                                106

                                                                                                              
	17.2	Nondiscrimination
      Testing of Section 401(k) Deferrals - ADP Test	
                                                                                                                107

                                                                                                              
	 	
                                                                                                                (a)

                                                                                                              	
                                                                                                                ADP
      Test testing methods

                                                                                                              	
                                                                                                                107

                                                                                                              
	 	
                                                                                                                (b)

                                                                                                              	
                                                                                                                Special
      rule for first Plan Year

                                                                                                              	
                                                                                                                108

                                                                                                              
	 	
                                                                                                                (c)

                                                                                                              	
                                                                                                                Use
      of QMACs and QNECs under the ADP Test

                                                                                                              	
                                                                                                                108

                                                                                                              
	 	
                                                                                                                (d)

                                                                                                              	
                                                                                                                Correction
      of Excess Contributions

                                                                                                              	
                                                                                                                109

                                                                                                              
	 	
                                                                                                                (e)

                                                                                                              	
                                                                                                                Adjustment
      of deferral rate for Highly Compensated Employees

                                                                                                              	
                                                                                                                110

                                                                                                              
	17.3	Nondiscrimination
      Testing of Employer Matching Contributions and Employee After-Tax
      Contributions - ACP Test	
                                                                                                                110

                                                                                                              
	 	
                                                                                                                (a)

                                                                                                              	
                                                                                                                ACP
      Test testing methods

                                                                                                              	
                                                                                                                110

                                                                                                              
	 	
                                                                                                                (b)

                                                                                                              	
                                                                                                                Special
      rule for first Plan Year

                                                                                                              	
                                                                                                                111

                                                                                                              
	 	
                                                                                                                (c)

                                                                                                              	
                                                                                                                Use
      of Section 401(k) Deferrals and QNECs under the ACP Test

                                                                                                              	
                                                                                                                111

                                                                                                              
	 	
                                                                                                                (d)

                                                                                                              	
                                                                                                                Correction
      of Excess Aggregate Contributions

                                                                                                              	
                                                                                                                112

                                                                                                              
	 	
                                                                                                                (e)

                                                                                                              	
                                                                                                                Adjustment
      of contribution rate for Highly Compensated Employees

                                                                                                              	
                                                                                                                113

                                                                                                              
	17.4	Multiple
      Use Test	
                                                                                                                113

                                                                                                              

                                                                                                      

                                                                                                    

                                                                                                  

                                                                                                

                                                                                              

                                                                                            

                                                                                          

                                                                                        

                                                                                      

                                                                                    

                                                                                  

                                                                                

                                                                              

                                                                            

                                                                          

                                                                        

                                                                      

                                                                    

                                                                  

                                                                

                                                              

                                                            

                                                          

                                                        

                                                      

                                                    

                                                  

                                                

                                              

                                            

                                          

                                        

                                      

                                    

                                  

                                

                              

                            

                          

                        

                      

                    

                  

                

              

            

             

             

            
              
                
                

              

              
                x

                
                  

                

              

              
                
                

              

            

            
 

            
              
                
                  
                    
                      
                        
                          
                            
                              
                                
                                  
                                    
                                      
                                        
                                          
                                            
                                              
                                                
                                                  
                                                    
                                                      
                                                        
                                                          
                                                            
                                                              
                                                                
                                                                  
                                                                    
                                                                      
                                                                        
                                                                          
                                                                            
                                                                              
                                                                                
                                                                                  
                                                                                    
                                                                                      
                                                                                        
                                                                                          
                                                                                            
                                                                                              
                                                                                                
                                                                                                  
                                                                                                    
                                                                                                      	 	
                                                                                                              (a)

                                                                                                            	
                                                                                                              Aggregate
      Limit

                                                                                                            	
                                                                                                              113

                                                                                                            
	 	
                                                                                                              (b)

                                                                                                            	
                                                                                                              Correction
      of the Multiple Use Test

                                                                                                            	
                                                                                                              114

                                                                                                            
	17.5	Special
      Testing Rules	
                                                                                                              114

                                                                                                            
	 	
                                                                                                              (a)

                                                                                                            	
                                                                                                              Special
      rule for determining ADP and ACP of Highly Compensated Employee
      Group

                                                                                                            	
                                                                                                              114

                                                                                                            
	 	
                                                                                                              (b)

                                                                                                            	
                                                                                                              Aggregation
      of plans

                                                                                                            	
                                                                                                              114

                                                                                                            
	 	
                                                                                                              (c)

                                                                                                            	
                                                                                                              Disaggregation
      of plans

                                                                                                            	
                                                                                                              115

                                                                                                            
	 	
                                                                                                              (d)

                                                                                                            	
                                                                                                              Special
      rules for the Prior Year Testing Method

                                                                                                            	
                                                                                                              115

                                                                                                            
	17.6	Safe Harbor
      401(k) Plan Provisions	
                                                                                                              115

                                                                                                            
	 	
                                                                                                              (a)

                                                                                                            	
                                                                                                              Safe
      harbor conditions

                                                                                                            	
                                                                                                              116

                                                                                                            
	 	
                                                                                                              (b)

                                                                                                            	
                                                                                                              Deemed
      compliance with ADP Test

                                                                                                            	
                                                                                                              120

                                                                                                            
	 	
                                                                                                              (c)

                                                                                                            	
                                                                                                              Deemed
      compliance with ACP Test

                                                                                                            	
                                                                                                              120

                                                                                                            
	 	
                                                                                                              (d)

                                                                                                            	
                                                                                                              Rules
      for applying the ACP Test

                                                                                                            	
                                                                                                              121

                                                                                                            
	 	
                                                                                                              (e)

                                                                                                            	
                                                                                                              Aggregated
      plans

                                                                                                            	
                                                                                                              121

                                                                                                            
	 	
                                                                                                              (f)

                                                                                                            	
                                                                                                              First
      year of plan

                                                                                                            	
                                                                                                              121

                                                                                                            
	17.7	Definitions	
                                                                                                              121

                                                                                                            
	 	
                                                                                                              (a)

                                                                                                            	
                                                                                                              ACP
      – Average Contribution Percentage

                                                                                                            	
                                                                                                              121

                                                                                                            
	 	
                                                                                                              (b)

                                                                                                            	
                                                                                                              ADP
      – Average Deferral Percentage

                                                                                                            	
                                                                                                              121

                                                                                                            
	 	
                                                                                                              (c)

                                                                                                            	
                                                                                                              Excess
      Aggregate Contributions

                                                                                                            	
                                                                                                              122

                                                                                                            
	 	
                                                                                                              (d)

                                                                                                            	
                                                                                                              Excess
      Contributions

                                                                                                            	
                                                                                                              122

                                                                                                            
	 	
                                                                                                              (e)

                                                                                                            	
                                                                                                              Highly
      Compensated Employee Group

                                                                                                            	
                                                                                                              122

                                                                                                            
	 	
                                                                                                              (f)

                                                                                                            	
                                                                                                              Nonhighly
      Compensated Employee Group

                                                                                                            	
                                                                                                              122

                                                                                                            
	 	
                                                                                                              (g)

                                                                                                            	
                                                                                                              QMACs
      – Qualified Matching Contribution

                                                                                                            	
                                                                                                              122

                                                                                                            
	 	
                                                                                                              (h)

                                                                                                            	
                                                                                                              QNECs
      – Qualified Nonelective Contributions

                                                                                                            	
                                                                                                              123

                                                                                                            
	 	
                                                                                                              (i)

                                                                                                            	
                                                                                                              Testing
      Compensation

                                                                                                            	
                                                                                                              123

                                                                                                            
	
                                                                                                              ARTICLE
      18

                                                                                                            
	
                                                                                                              PLAN
      AMENDMENTS AND TERMINATION

                                                                                                            
	18.1	Plan
      Amendments	
                                                                                                              124

                                                                                                            
	 	
                                                                                                              (a)

                                                                                                            	
                                                                                                              Amendment
      by the Prototype Sponsor

                                                                                                            	
                                                                                                              124

                                                                                                            
	 	
                                                                                                              (b)

                                                                                                            	
                                                                                                              Amendment
      by the Employer

                                                                                                            	
                                                                                                              124

                                                                                                            
	 	
                                                                                                              (c)

                                                                                                            	
                                                                                                              Protected
      Benefits

                                                                                                            	
                                                                                                              125

                                                                                                            
	18.2	Plan Termination	
                                                                                                              125

                                                                                                            
	 	
                                                                                                              (a)

                                                                                                            	
                                                                                                              Full
      and immediate vesting

                                                                                                            	
                                                                                                              125

                                                                                                            
	 	
                                                                                                              (b)

                                                                                                            	
                                                                                                              Distribution
      procedures

                                                                                                            	
                                                                                                              125

                                                                                                            
	 	
                                                                                                              (c)

                                                                                                            	
                                                                                                              Termination
      upon merger, liquidation or dissolution of the Employer

                                                                                                            	
                                                                                                              126

                                                                                                            
	18.3	Merger
      or Consolidation	
                                                                                                              126

                                                                                                            
	
                                                                                                              ARTICLE
      19

                                                                                                            
	
                                                                                                              MISCELLANEOUS

                                                                                                            
	19.1	Exclusive
      Benefit	
                                                                                                              127

                                                                                                            
	19.2	Return
      of Employer Contributions	
                                                                                                              127

                                                                                                            
	 	
                                                                                                              (a)

                                                                                                            	
                                                                                                              Mistake
      of fact

                                                                                                            	
                                                                                                              127

                                                                                                            

                                                                                                    

                                                                                                  

                                                                                                

                                                                                              

                                                                                            

                                                                                          

                                                                                        

                                                                                      

                                                                                    

                                                                                  

                                                                                

                                                                              

                                                                            

                                                                          

                                                                        

                                                                      

                                                                    

                                                                  

                                                                

                                                              

                                                            

                                                          

                                                        

                                                      

                                                    

                                                  

                                                

                                              

                                            

                                          

                                        

                                      

                                    

                                  

                                

                              

                            

                          

                        

                      

                    

                  

                

              

            

             

             

            
              
                
                

              

              
                xi

                
                  

                

              

              
                
                

              

            

            
 

            
              
                
                  
                    
                      
                        
                          
                            
                              
                                
                                  
                                    
                                      
                                        
                                          
                                            
                                              
                                                
                                                  
                                                    
                                                      
                                                        
                                                          
                                                            
                                                              
                                                                
                                                                  
                                                                    
                                                                      
                                                                        
                                                                          
                                                                            
                                                                              
                                                                                
                                                                                  
                                                                                    
                                                                                      
                                                                                        
                                                                                          
                                                                                            
                                                                                              
                                                                                                
                                                                                                  
                                                                                                    
                                                                                                      
                                                                                                        
                                                                                                          
                                                                                                            
                                                                                                              
                                                                                                                
                                                                                                                  
                                                                                                                    
                                                                                                                      
                                                                                                                        
                                                                                                                          
                                                                                                                            
                                                                                                                              
                                                                                                                                
                                                                                                                                  
                                                                                                                                    	 	
                                                                                                                                            (b)

                                                                                                                                          	
                                                                                                                                            Disallowance
      of deduction

                                                                                                                                          	
                                                                                                                                            127

                                                                                                                                          
	 	
                                                                                                                                            (c)

                                                                                                                                          	
                                                                                                                                            Failure
      to initially qualify

                                                                                                                                          	
                                                                                                                                            127

                                                                                                                                          
	19.3	Alienation
      or Assignment	
                                                                                                                                            127

                                                                                                                                          
	19.4	Participants’
      Rights	
                                                                                                                                            127

                                                                                                                                          
	19.5	Military
      Service	
                                                                                                                                            127

                                                                                                                                          
	19.6	Paired
      Plans	
                                                                                                                                            128

                                                                                                                                          
	19.7	Annuity
      Contract	
                                                                                                                                            128

                                                                                                                                          
	19.8	Use
      of IRS compliance programs	
                                                                                                                                            128

                                                                                                                                          
	19.9	Loss
      of Prototype Status	
                                                                                                                                            128

                                                                                                                                          
	19.10	Governing
      Law	
                                                                                                                                            128

                                                                                                                                          
	19.11	Waiver
      of Notice	
                                                                                                                                            128

                                                                                                                                          
	19.12	Use
      of Electronic Media	
                                                                                                                                            128

                                                                                                                                          
	19.13	Severability
      of Provisions	
                                                                                                                                            128

                                                                                                                                          
	19.14	Binding
      Effect	
                                                                                                                                            128

                                                                                                                                          
	
                                                                                                                                            ARTICLE
      20

                                                                                                                                          
	
                                                                                                                                            GUST
      ELECTIONS AND EFFECTIVE DATES

                                                                                                                                          
	20.1	GUST
      Effective Dates	
                                                                                                                                            129

                                                                                                                                          
	20.2	Highly
      Compensated Employee Definition	
                                                                                                                                            129

                                                                                                                                          
	 	
                                                                                                                                            (a)

                                                                                                                                          	
                                                                                                                                            Top-Paid
      Group Test

                                                                                                                                          	
                                                                                                                                            129

                                                                                                                                          
	 	
                                                                                                                                            (b)

                                                                                                                                          	
                                                                                                                                            Calendar
      Year Election

                                                                                                                                          	
                                                                                                                                            129

                                                                                                                                          
	 	
                                                                                                                                            (c)

                                                                                                                                          	
                                                                                                                                            Old-Law
      Calendar Year Election

                                                                                                                                          	
                                                                                                                                            129

                                                                                                                                          
	20.3	Required
      Minimum Distributions	
                                                                                                                                            130

                                                                                                                                          
	20.4	$5,000
      Involuntary Distribution Threshold	
                                                                                                                                            130

                                                                                                                                          
	20.5	Repeal
      of Family Aggregation for Allocation Purposes	
                                                                                                                                            130

                                                                                                                                          
	20.6	ADP/ACP
      Testing Methods	
                                                                                                                                            130

                                                                                                                                          
	20.7	Safe Harbor
      401(k) Plan	
                                                                                                                                            130

                                                                                                                                          
	
                                                                                                                                            ARTICLE
      21

                                                                                                                                          
	
                                                                                                                                            PARTICIPATION
      BY RELATED EMPLOYERS (CO-SPONSORS)

                                                                                                                                          
	21.1	Co-Sponsor
      Adoption Page	
                                                                                                                                            132

                                                                                                                                          
	21.2	Participation
      by Employees of Co-Sponsor	
                                                                                                                                            132

                                                                                                                                          
	21.3	Allocation
      of Contributions and Forfeitures	
                                                                                                                                            132

                                                                                                                                          
	21.4	Co-Sponsor
      No Longer a Related Employer	
                                                                                                                                            132

                                                                                                                                          
	 	
                                                                                                                                            (a)

                                                                                                                                          	
                                                                                                                                            Manner
      of discontinuing participation

                                                                                                                                          	
                                                                                                                                            132

                                                                                                                                          
	 	
                                                                                                                                            (b)

                                                                                                                                          	
                                                                                                                                            Multiple
      employer plan

                                                                                                                                          	
                                                                                                                                            132

                                                                                                                                          
	21.5	Special
      Rules for Standardized Agreements	
                                                                                                                                            133

                                                                                                                                          
	 	
                                                                                                                                            (a)

                                                                                                                                          	
                                                                                                                                            New
      Related Employer

                                                                                                                                          	
                                                                                                                                            133

                                                                                                                                          
	 	
                                                                                                                                            (b)

                                                                                                                                          	
                                                                                                                                            Former
      Related Employer

                                                                                                                                          	
                                                                                                                                            133

                                                                                                                                          
	
                                                                                                                                            ARTICLE
      22

                                                                                                                                          
	
                                                                                                                                            PLAN
      DEFINITIONS

                                                                                                                                          
	22.1	Account	
                                                                                                                                            134

                                                                                                                                          

                                                                                                                                  

                                                                                                                                

                                                                                                                              

                                                                                                                            

                                                                                                                          

                                                                                                                        

                                                                                                                      

                                                                                                                    

                                                                                                                  

                                                                                                                

                                                                                                              

                                                                                                            

                                                                                                          

                                                                                                        

                                                                                                      

                                                                                                    

                                                                                                  

                                                                                                

                                                                                              

                                                                                            

                                                                                          

                                                                                        

                                                                                      

                                                                                    

                                                                                  

                                                                                

                                                                              

                                                                            

                                                                          

                                                                        

                                                                      

                                                                    

                                                                  

                                                                

                                                              

                                                            

                                                          

                                                        

                                                      

                                                    

                                                  

                                                

                                              

                                            

                                          

                                        

                                      

                                    

                                  

                                

                              

                            

                          

                        

                      

                    

                  

                

              

            

             

             

            
              
                
                

              

              
                xii

                
                  

                

              

              
                
                

              

            

            
 

            
              
                
                  
                    
                      
                        
                          
                            
                              
                                
                                  
                                    
                                      
                                        
                                          
                                            
                                              
                                                
                                                  
                                                    
                                                      
                                                        
                                                          
                                                            
                                                              
                                                                
                                                                  
                                                                    
                                                                      
                                                                        
                                                                          
                                                                            
                                                                              
                                                                                
                                                                                  
                                                                                    
                                                                                      
                                                                                        
                                                                                          
                                                                                            
                                                                                              
                                                                                                
                                                                                                  
                                                                                                    
                                                                                                      
                                                                                                        
                                                                                                          
                                                                                                            
                                                                                                              
                                                                                                                
                                                                                                                  
                                                                                                                    
                                                                                                                      
                                                                                                                        
                                                                                                                          
                                                                                                                            
                                                                                                                              
                                                                                                                                
                                                                                                                                  
                                                                                                                                    
                                                                                                                                      
                                                                                                                                        
                                                                                                                                          
                                                                                                                                            
                                                                                                                                              
                                                                                                                                                
                                                                                                                                                  
                                                                                                                                                    
                                                                                                                                                      
                                                                                                                                                        
                                                                                                                                                          
                                                                                                                                                            
                                                                                                                                                              
                                                                                                                                                                
                                                                                                                                                                  
                                                                                                                                                                    
                                                                                                                                                                      
                                                                                                                                                                        
                                                                                                                                                                          
                                                                                                                                                                            
                                                                                                                                                                              	22.2	Account
      Balance	
                                                                                                                                                                                      134

                                                                                                                                                                                    
	22.3	Accrued
      Benefit	
                                                                                                                                                                                      134

                                                                                                                                                                                    
	22.4	ACP
      – Average Contribution Percentage	
                                                                                                                                                                                      134

                                                                                                                                                                                    
	22.5	ACP
      Test – Actual Contribution Percentage Test	
                                                                                                                                                                                      134

                                                                                                                                                                                    
	22.6	Actual
      Hours Crediting Method	
                                                                                                                                                                                      134

                                                                                                                                                                                    
	22.7	Adoption
      Agreement.  See the definition for Agreement	
                                                                                                                                                                                      134

                                                                                                                                                                                    
	22.8	ADP
      – Average Deferral Percentage	
                                                                                                                                                                                      134

                                                                                                                                                                                    
	22.9	ADP
      Test – Actual Deferral Percentage Test	
                                                                                                                                                                                      134

                                                                                                                                                                                    
	22.10	Agreement	
                                                                                                                                                                                      134

                                                                                                                                                                                    
	22.11	Aggregate
      Limit	
                                                                                                                                                                                      134

                                                                                                                                                                                    
	22.12	Alternate
      Payee	
                                                                                                                                                                                      134

                                                                                                                                                                                    
	22.13	Anniversary
      Year Method	
                                                                                                                                                                                      135

                                                                                                                                                                                    
	22.14	Anniversary
      Years	
                                                                                                                                                                                      135

                                                                                                                                                                                    
	22.15	Annual
      Additions	
                                                                                                                                                                                      135

                                                                                                                                                                                    
	22.16	Annual
      Additions Limitation	
                                                                                                                                                                                      135

                                                                                                                                                                                    
	22.17	Annuity
      Starting Date	
                                                                                                                                                                                      135

                                                                                                                                                                                    
	22.18	Applicable
      Life Expectancy	
                                                                                                                                                                                      135

                                                                                                                                                                                    
	22.19	Applicable
      Percentage	
                                                                                                                                                                                      135

                                                                                                                                                                                    
	22.20	Average
      Compensation	
                                                                                                                                                                                      135

                                                                                                                                                                                    
	22.21	Averaging
      Period	
                                                                                                                                                                                      135

                                                                                                                                                                                    
	22.22	Balance
      Forward Method	
                                                                                                                                                                                      135

                                                                                                                                                                                    
	22.23	Basic
      Plan Document	
                                                                                                                                                                                      135

                                                                                                                                                                                    
	22.24	Beneficiary	
                                                                                                                                                                                      135

                                                                                                                                                                                    
	22.25	BPD	
                                                                                                                                                                                      135

                                                                                                                                                                                    
	22.26	Break-in-Service
      – Eligibility	
                                                                                                                                                                                      135

                                                                                                                                                                                    
	22.27	Break-in-Service
      – Vesting	
                                                                                                                                                                                      135

                                                                                                                                                                                    
	22.28	Calendar
      Year Election	
                                                                                                                                                                                      136

                                                                                                                                                                                    
	22.29	Cash-Out
      Distribution	
                                                                                                                                                                                      136

                                                                                                                                                                                    
	22.30	Code	
                                                                                                                                                                                      136

                                                                                                                                                                                    
	22.31	Code
      §415 Safe Harbor Compensation	
                                                                                                                                                                                      136

                                                                                                                                                                                    
	22.32	Compensation
      Dollar Limitation	
                                                                                                                                                                                      136

                                                                                                                                                                                    
	22.33	Co-Sponsor	
                                                                                                                                                                                      136

                                                                                                                                                                                    
	22.34	Co-Sponsor
      Adoption Page	
                                                                                                                                                                                      136

                                                                                                                                                                                    
	22.35	Covered
      Compensation	
                                                                                                                                                                                      136

                                                                                                                                                                                    
	22.36	Cumulative
      Disparity Limit	
                                                                                                                                                                                      136

                                                                                                                                                                                    
	22.37	Current
      Year Testing Method	
                                                                                                                                                                                      136

                                                                                                                                                                                    
	22.38	Custodian	
                                                                                                                                                                                      137

                                                                                                                                                                                    
	22.39	Davis-Bacon
      Act Service	
                                                                                                                                                                                      137

                                                                                                                                                                                    
	22.40	Davis-Bacon
      Contribution Formula	
                                                                                                                                                                                      137

                                                                                                                                                                                    
	22.41	Defined
      Benefit Plan	
                                                                                                                                                                                      137

                                                                                                                                                                                    

                                                                                                                                                                            

                                                                                                                                                                          

                                                                                                                                                                        

                                                                                                                                                                      

                                                                                                                                                                    

                                                                                                                                                                  

                                                                                                                                                                

                                                                                                                                                              

                                                                                                                                                            

                                                                                                                                                          

                                                                                                                                                        

                                                                                                                                                      

                                                                                                                                                    

                                                                                                                                                  

                                                                                                                                                

                                                                                                                                              

                                                                                                                                            

                                                                                                                                          

                                                                                                                                        

                                                                                                                                      

                                                                                                                                    

                                                                                                                                  

                                                                                                                                

                                                                                                                              

                                                                                                                            

                                                                                                                          

                                                                                                                        

                                                                                                                      

                                                                                                                    

                                                                                                                  

                                                                                                                

                                                                                                              

                                                                                                            

                                                                                                          

                                                                                                        

                                                                                                      

                                                                                                    

                                                                                                  

                                                                                                

                                                                                              

                                                                                            

                                                                                          

                                                                                        

                                                                                      

                                                                                    

                                                                                  

                                                                                

                                                                              

                                                                            

                                                                          

                                                                        

                                                                      

                                                                    

                                                                  

                                                                

                                                              

                                                            

                                                          

                                                        

                                                      

                                                    

                                                  

                                                

                                              

                                            

                                          

                                        

                                      

                                    

                                  

                                

                              

                            

                          

                        

                      

                    

                  

                

              

            

             

             

            
              
                
                

              

              
                xiii

                
                  

                

              

              
                
                

              

            

            
 

            
              	
                      22.42

                    	
                      Defined
      Benefit Plan Fraction

                    	
                      137

                    
	
                      22.43

                    	
                      Defined
      Contribution Plan

                    	
                      137

                    
	
                      22.44

                    	
                      Defined
      Contribution Plan Dollar Limitation

                    	
                      137

                    
	
                      22.45

                    	
                      Defined
      Contribution Plan Fraction

                    	
                      137

                    
	
                      22.46

                    	
                      Designated
      Beneficiary

                    	
                      137

                    
	
                      22.47

                    	
                      Determination
      Date

                    	
                      137

                    
	
                      22.48

                    	
                      Determination
      Period

                    	
                      137

                    
	
                      22.49

                    	
                      Determination
      Year

                    	
                      137

                    
	
                      22.50

                    	
                      Directed
      Account

                    	
                      137

                    
	
                      22.51

                    	
                      Directed
      Trustee

                    	
                      137

                    
	
                      22.52

                    	
                      Direct
      Rollover

                    	
                      137

                    
	
                      22.53

                    	
                      Disabled

                    	
                      137

                    
	
                      22.54

                    	
                      Discretionary
      Trustee

                    	
                      137

                    
	
                      22.55

                    	
                      Distribution
      Calendar Year

                    	
                      138

                    
	
                      22.56

                    	
                      Distribution
      Commencement Date

                    	
                      138

                    
	
                      22.57

                    	
                      Early
      Retirement Age

                    	
                      138

                    
	
                      22.58

                    	
                      Earned
      Income

                    	
                      138

                    
	
                      22.59

                    	
                      Effective
      Date

                    	
                      138

                    
	
                      22.60

                    	
                      Elapsed
      Time Method

                    	
                      138

                    
	
                      22.61

                    	
                      Elective
      Deferrals

                    	
                      138

                    
	
                      22.62

                    	
                      Eligibility
      Computation Period

                    	
                      138

                    
	
                      22.63

                    	
                      Eligible
      Participant

                    	
                      139

                    
	
                      22.64

                    	
                      Eligible
      Rollover Distribution

                    	
                      139

                    
	
                      22.65

                    	
                      Eligible
      Retirement Plan

                    	
                      139

                    
	
                      22.66

                    	
                      Employee

                    	
                      139

                    
	
                      22.67

                    	
                      Employee
      After-Tax Contribution Account

                    	
                      139

                    
	
                      22.68

                    	
                      Employee
      After-Tax Contributions

                    	
                      139

                    
	
                      22.69

                    	
                      Employer

                    	
                      139

                    
	
                      22.70

                    	
                      Employer
      Contribution Account

                    	
                      139

                    
	
                      22.71

                    	
                      Employer
      Contributions

                    	
                      139

                    
	
                      22.72

                    	
                      Employer
      Matching Contribution Account

                    	
                      139

                    
	
                      22.73

                    	
                      Employer
      Matching Contributions

                    	
                      140

                    
	
                      22.74

                    	
                      Employer
      Nonelective Contributions

                    	
                      140

                    
	
                      22.75

                    	
                      Employment
      Commencement Date

                    	
                      140

                    
	
                      22.76

                    	
                      Employment
      Period

                    	
                      140

                    
	
                      22.77

                    	
                      Entry
      Date

                    	
                      140

                    
	
                      22.78

                    	
                      Equivalency
      Method

                    	
                      140

                    
	
                      22.79

                    	
                      ERISA

                    	
                      140

                    
	
                      22.80

                    	
                      Excess
      Aggregate Contributions

                    	
                      140

                    
	
                      22.81

                    	
                      Excess
      Amount

                    	
                      140

                    

            

             

             

            
              
                
                

              

              
                xiv

                
                  

                

              

              
                
                

              

            

            
 

            
              
                
                  
                    
                      
                        
                          
                            
                              
                                
                                  
                                    
                                      
                                        
                                          
                                            
                                              
                                                
                                                  
                                                    
                                                      
                                                        
                                                          
                                                            
                                                              
                                                                
                                                                  
                                                                    
                                                                      
                                                                        
                                                                          
                                                                            
                                                                              
                                                                                
                                                                                  
                                                                                    
                                                                                      
                                                                                        
                                                                                          
                                                                                            
                                                                                              
                                                                                                
                                                                                                  
                                                                                                    
                                                                                                      
                                                                                                        
                                                                                                          
                                                                                                            
                                                                                                              
                                                                                                                
                                                                                                                  
                                                                                                                    
                                                                                                                      
                                                                                                                        
                                                                                                                          
                                                                                                                            
                                                                                                                              
                                                                                                                                
                                                                                                                                  
                                                                                                                                    
                                                                                                                                      
                                                                                                                                        
                                                                                                                                          
                                                                                                                                            
                                                                                                                                              
                                                                                                                                                
                                                                                                                                                  
                                                                                                                                                    
                                                                                                                                                      
                                                                                                                                                        
                                                                                                                                                          
                                                                                                                                                            
                                                                                                                                                              	22.82	Excess
      Compensation	
                                                                                                                                                                      140

                                                                                                                                                                    
	22.83	Excess
      Contributions	
                                                                                                                                                                      140

                                                                                                                                                                    
	22.84	Excess
      Deferrals	
                                                                                                                                                                      140

                                                                                                                                                                    
	22.85	Excluded
      Employee	
                                                                                                                                                                      140

                                                                                                                                                                    
	22.86	Fail-Safe
      Coverage Provision	
                                                                                                                                                                      140

                                                                                                                                                                    
	22.87	Favorable
      IRS Letter	
                                                                                                                                                                      140

                                                                                                                                                                    
	22.88	Five-Percent
      Owner	
                                                                                                                                                                      140

                                                                                                                                                                    
	22.89	Five-Year
      Forfeiture Break in Service	
                                                                                                                                                                      141

                                                                                                                                                                    
	22.90	Flat
      Benefit	
                                                                                                                                                                      141

                                                                                                                                                                    
	22.91	Flat
      Excess Benefit	
                                                                                                                                                                      141

                                                                                                                                                                    
	22.92	Flat
      Offset Benefit	
                                                                                                                                                                      141

                                                                                                                                                                    
	
                                                                                                                                                                      22.93

                                                                                                                                                                    	Former
      Related Employer	
                                                                                                                                                                      141

                                                                                                                                                                    
	22.94	Four-Step
      Formula	
                                                                                                                                                                      141

                                                                                                                                                                    
	22.95	General
      Trust Account	
                                                                                                                                                                      141

                                                                                                                                                                    
	22.96	GUST
      Legislation	
                                                                                                                                                                      141

                                                                                                                                                                    
	22.97	Hardship	
                                                                                                                                                                      141

                                                                                                                                                                    
	22.98	Highest
      Average Compensation	
                                                                                                                                                                      141

                                                                                                                                                                    
	22.99	Highly
      Compensated Employee	
                                                                                                                                                                      141

                                                                                                                                                                    
	 	
                                                                                                                                                                      (a)

                                                                                                                                                                    	
                                                                                                                                                                      Definition

                                                                                                                                                                    	
                                                                                                                                                                      141

                                                                                                                                                                    
	 	
                                                                                                                                                                      (b)

                                                                                                                                                                    	
                                                                                                                                                                      Other
      Definitions

                                                                                                                                                                    	
                                                                                                                                                                      141

                                                                                                                                                                    
	 	
                                                                                                                                                                      (c)

                                                                                                                                                                    	
                                                                                                                                                                      Application
      of Highly Compensated Employee definition

                                                                                                                                                                    	
                                                                                                                                                                      142

                                                                                                                                                                    
	22.100	Highly
      Compensated Employee Group	
                                                                                                                                                                      142

                                                                                                                                                                    
	22.101	Hour
      of Service	
                                                                                                                                                                      142

                                                                                                                                                                    
	 	
                                                                                                                                                                      (a)

                                                                                                                                                                    	
                                                                                                                                                                      Performance
      of duties

                                                                                                                                                                    	
                                                                                                                                                                      142

                                                                                                                                                                    
	 	
                                                                                                                                                                      (b)

                                                                                                                                                                    	
                                                                                                                                                                      Nonperformance
      of duties

                                                                                                                                                                    	
                                                                                                                                                                      142

                                                                                                                                                                    
	 	
                                                                                                                                                                      (c)

                                                                                                                                                                    	
                                                                                                                                                                      Back
      pay award.

                                                                                                                                                                    	
                                                                                                                                                                      142

                                                                                                                                                                    
	 	
                                                                                                                                                                      (d)

                                                                                                                                                                    	
                                                                                                                                                                      Related
      Employers/Leased Employees

                                                                                                                                                                    	
                                                                                                                                                                      142

                                                                                                                                                                    
	 	
                                                                                                                                                                      (e)

                                                                                                                                                                    	
                                                                                                                                                                      Maternity/paternity
      leave

                                                                                                                                                                    	
                                                                                                                                                                      143

                                                                                                                                                                    
	22.102	Included
      Compensation	
                                                                                                                                                                      143

                                                                                                                                                                    
	22.103	Insurer	
                                                                                                                                                                      143

                                                                                                                                                                    
	22.104	Integrated
      Benefit Formula	
                                                                                                                                                                      144

                                                                                                                                                                    
	22.105	Integration
      Level	
                                                                                                                                                                      144

                                                                                                                                                                    
	22.106	Investment
      Manager	
                                                                                                                                                                      144

                                                                                                                                                                    
	22.107	Key
      Employee	
                                                                                                                                                                      144

                                                                                                                                                                    
	22.108	Leased
      Employee	
                                                                                                                                                                      144

                                                                                                                                                                    
	22.109	Life
      Expectancy	
                                                                                                                                                                      144

                                                                                                                                                                    
	22.110	Limitation
      Year	
                                                                                                                                                                      144

                                                                                                                                                                    
	22.111	Lookback
      Year	
                                                                                                                                                                      144

                                                                                                                                                                    
	22.112	Maximum
      Disparity Percentage	
                                                                                                                                                                      144

                                                                                                                                                                    
	22.113	Maximum
      Offset Percentage	
                                                                                                                                                                      144

                                                                                                                                                                    

                                                                                                                                                            

                                                                                                                                                          

                                                                                                                                                        

                                                                                                                                                      

                                                                                                                                                    

                                                                                                                                                  

                                                                                                                                                

                                                                                                                                              

                                                                                                                                            

                                                                                                                                          

                                                                                                                                        

                                                                                                                                      

                                                                                                                                    

                                                                                                                                  

                                                                                                                                

                                                                                                                              

                                                                                                                            

                                                                                                                          

                                                                                                                        

                                                                                                                      

                                                                                                                    

                                                                                                                  

                                                                                                                

                                                                                                              

                                                                                                            

                                                                                                          

                                                                                                        

                                                                                                      

                                                                                                    

                                                                                                  

                                                                                                

                                                                                              

                                                                                            

                                                                                          

                                                                                        

                                                                                      

                                                                                    

                                                                                  

                                                                                

                                                                              

                                                                            

                                                                          

                                                                        

                                                                      

                                                                    

                                                                  

                                                                

                                                              

                                                            

                                                          

                                                        

                                                      

                                                    

                                                  

                                                

                                              

                                            

                                          

                                        

                                      

                                    

                                  

                                

                              

                            

                          

                        

                      

                    

                  

                

              

            

             

             

            
              
                
                

              

              
                xv

                
                  

                

              

              
                
                

              

            

            
 

            
              	
                      22.114

                    	
                      Maximum
      Permissible Amount

                    	
                      144

                    
	
                      22.115

                    	
                      Measuring
      Period

                    	
                      144

                    
	
                      22.116

                    	
                      Multiple
      Use Test

                    	
                      144

                    
	
                      22.117

                    	
                      Named
      Fiduciary

                    	
                      144

                    
	
                      22.118

                    	
                      Net
      Profits

                    	
                      144

                    
	
                      22.119

                    	
                      New
      Related Employer

                    	
                      144

                    
	
                      22.120

                    	
                      Nonhighly
      Compensated Employee

                    	
                      144

                    
	
                      22.121

                    	
                      Nonhighly
      Compensated Employee Group

                    	
                      145

                    
	
                      22.122

                    	
                      Nonintegrated
      Benefit Formula

                    	
                      145

                    
	
                      22.123

                    	
                      Non-Key
      Employee

                    	
                      145

                    
	
                      22.124

                    	
                      Nonresident
      Alien Employees

                    	
                      145

                    
	
                      22.125

                    	
                      Nonstandardized
      Agreement

                    	
                      145

                    
	
                      22.126

                    	
                      Normal Retirement Age

                    	
                      145

                    
	
                      22.127

                    	
                      Offset
      Compensation

                    	
                      145

                    
	
                      22.128

                    	
                      Offset
      Benefit Formula

                    	
                      145

                    
	
                      22.129

                    	
                      Old-Law
      Calendar Year Election

                    	
                      145

                    
	
                      22.130

                    	
                      Old-Law
      Required Beginning Date

                    	
                      145

                    
	
                      22.131

                    	
                      Owner-Employee

                    	
                      145

                    
	
                      22.132

                    	
                      Paired
      Plans

                    	
                      145

                    
	
                      22.133

                    	
                      Participant

                    	
                      145

                    
	
                      22.134

                    	
                      Period
      of Severance

                    	
                      145

                    
	
                      22.135

                    	
                      Permissive
      Aggregation Group

                    	
                      145

                    
	
                      22.136

                    	
                      Permitted
      Disparity Method

                    	
                      145

                    
	
                      22.137

                    	
                      Plan

                    	
                      146

                    
	
                      22.138

                    	
                      Plan
      Administrator

                    	
                      146

                    
	
                      22.139

                    	
                      Plan
      Year

                    	
                      146

                    
	
                      22.140

                    	
                      Pre-Age
      35 Waiver

                    	
                      146

                    
	
                      22.141

                    	
                      Predecessor
      Employer

                    	
                      146

                    
	
                      22.142

                    	
                      Predecessor
      Plan

                    	
                      146

                    
	
                      22.143

                    	
                      Present
      Value

                    	
                      146

                    
	
                      22.144

                    	
                      Present
      Value Stated Benefit

                    	
                      146

                    
	
                      22.145

                    	
                      Prior
      Year Testing Method

                    	
                      146

                    
	
                      22.146

                    	
                      Pro
      Rata Allocation Method

                    	
                      146

                    
	
                      22.147

                    	
                      Projected
      Annual Benefit

                    	
                      146

                    
	
                      22.148

                    	
                      Protected
      Benefit

                    	
                      146

                    
	
                      22.149

                    	
                      Prototype
      Plan

                    	
                      146

                    
	
                      22.150

                    	
                      Prototype
      Sponsor

                    	
                      146

                    
	
                      22.151

                    	
                      QDRO
      --Qualified Domestic Relations Order

                    	
                      146

                    
	
                      22.152

                    	
                      QJSA
      -- Qualified Joint and Survivor Annuity

                    	
                      147

                    
	
                      22.153

                    	
                      QMAC
      Account

                    	
                      147

                    

            

             

             

             

            
              
                
                

              

              
                xvi

                
                  

                

              

              
                
                

              

            

            
 

            
              	
                      22.154

                    	
                      QMACs
      – Qualified Matching Contributions

                    	
                      147

                    
	
                      22.155

                    	
                      QNEC
      Account

                    	
                      147

                    
	
                      22.156

                    	
                      QNECs
      – Qualified Nonelective Contributions

                    	
                      147

                    
	
                      22.157

                    	
                      QPSA
      – Qualified Preretirement Survivor Annuity

                    	
                      147

                    
	
                      22.158

                    	
                      QPSA
      Election Period

                    	
                      147

                    
	
                      22.159

                    	
                      Qualified
      Election

                    	
                      147

                    
	
                      22.160

                    	
                      Qualified
      Transfer

                    	
                      147

                    
	
                      22.161

                    	
                      Qualifying
      Employer Real Property

                    	
                      147

                    
	
                      22.162

                    	
                      Qualifying
      Employer Securities

                    	
                      147

                    
	
                      22.163

                    	
                      Reemployment
      Commencement Date

                    	
                      147

                    
	
                      22.164

                    	
                      Related
      Employer

                    	
                      147

                    
	
                      22.165

                    	
                      Required
      Aggregation Group

                    	
                      147

                    
	
                      22.166

                    	
                      Required
      Beginning Date

                    	
                      147

                    
	
                      22.167

                    	
                      Reverse
      QNEC Method

                    	
                      147

                    
	
                      22.168

                    	
                      Rollover
      Contribution Account

                    	
                      147

                    
	
                      22.169

                    	
                      Rollover
      Contribution

                    	
                      148

                    
	
                      22.170

                    	
                      Rule
      of Parity Break in Service

                    	
                      148

                    
	
                      22.171

                    	
                      Safe Harbor
      401(k) Plan

                    	
                      148

                    
	
                      22.172

                    	
                      Safe Harbor
      Contribution

                    	
                      148

                    
	
                      22.173

                    	
                      Safe Harbor
      Matching Contribution Account

                    	
                      148

                    
	
                      22.174

                    	
                      Safe Harbor
      Matching Contributions

                    	
                      148

                    
	
                      22.175

                    	
                      Safe Harbor
      Nonelective Contribution Account

                    	
                      148

                    
	
                      22.176

                    	
                      Safe Harbor
      Nonelective Contributions

                    	
                      148

                    
	
                      22.177

                    	
                      Salary Reduction Agreement

                    	
                      148

                    
	
                      22.178

                    	
                      Section
      401(k) Deferral Account

                    	
                      148

                    
	
                      22.179

                    	
                      Section
      401(k) Deferrals

                    	
                      148

                    
	
                      22.180

                    	
                      Self-Employed
      Individual

                    	
                      148

                    
	
                      22.181

                    	
                      Shareholder-Employee

                    	
                      148

                    
	
                      22.182

                    	
                      Shift-to-Plan-Year
      Method

                    	
                      149

                    
	
                      22.183

                    	
                      Short
      Plan Year

                    	
                      149

                    
	
                      22.184

                    	
                      Social
      Security Retirement Age

                    	
                      149

                    
	
                      22.185

                    	
                      Standardized
      Agreement

                    	
                      149

                    
	
                      22.186

                    	
                      Stated
      Benefit

                    	
                      149

                    
	
                      22.187

                    	
                      Straight
      Life Annuity

                    	
                      149

                    
	
                      22.188

                    	
                      Successor
      Plan

                    	
                      149

                    
	
                      22.189

                    	
                      Taxable
      Wage Base

                    	
                      149

                    
	
                      22.190

                    	
                      Testing
      Compensation

                    	
                      149

                    
	
                      22.191

                    	
                      Theoretical
      Reserve

                    	
                      149

                    
	
                      22.192

                    	
                      Three
      Percent Method

                    	
                      149

                    
	
                      22.193

                    	
                      Top-Paid
      Group

                    	
                      149

                    

            

             

             

            
              
                
                

              

              
                xvii

                
                  

                

              

              
                
                

              

            

            
 

            
              
                
                  
                    
                      
                        
                          
                            
                              
                                
                                  
                                    
                                      
                                        
                                          
                                            
                                              
                                                
                                                  
                                                    
                                                      
                                                        
                                                          
                                                            
                                                              
                                                                
                                                                  
                                                                    
                                                                      
                                                                        
                                                                          
                                                                            
                                                                              
                                                                                
                                                                                  
                                                                                    
                                                                                      
                                                                                        
                                                                                          
                                                                                            
                                                                                              
                                                                                                	22.194	Top-Paid
      Group Test	
                                                                                                        149

                                                                                                      
	22.195	Top-Heavy
      Plan	
                                                                                                        149

                                                                                                      
	22.196	Top-Heavy
      Ratio	
                                                                                                        149

                                                                                                      
	22.197	Total
      Compensation	
                                                                                                        150

                                                                                                      
	 	
                                                                                                        (a)

                                                                                                      	
                                                                                                        W-2
      Wages

                                                                                                      	
                                                                                                        150

                                                                                                      
	 	
                                                                                                        (b)

                                                                                                      	
                                                                                                        Withholding
      Wages

                                                                                                      	
                                                                                                        150

                                                                                                      
	 	
                                                                                                        (c)

                                                                                                      	
                                                                                                        Code
      §415 Safe Harbor Compensation

                                                                                                      	
                                                                                                        150

                                                                                                      
	22.198	Transfer
      Account	
                                                                                                        151

                                                                                                      
	22.199	Trust	
                                                                                                        151

                                                                                                      
	22.200	Trustee	
                                                                                                        151

                                                                                                      
	22.201	Two-Step
      Formula	
                                                                                                        151

                                                                                                      
	22.202	Union
      Employee	
                                                                                                        151

                                                                                                      
	22.203	Unit
      Benefit	
                                                                                                        151

                                                                                                      
	22.204	Unit
      Excess Benefit	
                                                                                                        151

                                                                                                      
	22.205	Unit
      Offset Benefit	
                                                                                                        151

                                                                                                      
	22.206	Valuation
      Date	
                                                                                                        151

                                                                                                      
	22.207	Vesting
      Computation Period	
                                                                                                        151

                                                                                                      
	22.208	W-2
      Wages	
                                                                                                        151

                                                                                                      
	22.209	Withholding
      Wages	
                                                                                                        151

                                                                                                      
	22.210	Year
      of Participation	
                                                                                                        151

                                                                                                      
	22.211	Year
      of Service	
                                                                                                        151

                                                                                                      

                                                                                              

                                                                                            

                                                                                          

                                                                                        

                                                                                      

                                                                                    

                                                                                  

                                                                                

                                                                              

                                                                            

                                                                          

                                                                        

                                                                      

                                                                    

                                                                  

                                                                

                                                              

                                                            

                                                          

                                                        

                                                      

                                                    

                                                  

                                                

                                              

                                            

                                          

                                        

                                      

                                    

                                  

                                

                              

                            

                          

                        

                      

                    

                  

                

              

            

            

            
              
                 

              

              
                xviii

                
                  

                

              

              
                 

              

            

        

      

      ARTICLE
1

      PLAN
ELIGIBILITY AND PARTICIPATION

       

      This
Article contains the rules for determining when an Employee becomes eligible to
participate in the Plan.  Part 1 and Part 2 of the Agreement contain
specific elections for applying these Plan eligibility and participation
rules.  Article 6 of this BPD and Part 7 of the Agreement contain
special service crediting elections to override the default provisions under
this Article.

       

      
        	
                1.1

              	
                Eligibility for Plan
      Participation.  An Employee who satisfies the Plan’s
      minimum age and service conditions (as elected in Part 1, #5 of the
      Agreement) is eligible to participate in the Plan beginning on the Entry
      Date selected in Part 2 of the Agreement, unless he/she is specifically
      excluded from participation under Part 1, #4 of the
      Agreement.  An Employee who has satisfied the Plan’s minimum age
      and service conditions and is employed on his/her Entry Date is referred
      to as an Eligible Participant.  (See Section 1.7 below for
      the rules regarding an Employee who terminates employment prior to his/her
      Entry Date.)  An Employee who is excluded from participation
      under Part 1, #4 of the Agreement is referred to as an Excluded
      Employee.

              

      

       

      
        	
                1.2

              	
                Excluded
      Employees.  Unless specifically excluded under Part 1, #4
      of the Agreement, all Employees of the Employer are entitled to
      participate under the Plan upon becoming an Eligible
      Participant.  Any Employee who is excluded under Part 1, #4 of
      the Agreement may not participate under the Plan, unless such Excluded
      Employee subsequently becomes a member of an eligible class of
      Employees.  (See Section 1.8(b) of this
      Article for rules regarding an Excluded Employee’s entry into the
      Plan if he/she subsequently becomes a member of an eligible class of
      Employees.)

              

      

       

      The
Employer may elect under Part 1, #4 of the 401(k) Agreement to exclude different
groups of Employees for Section 401(k) Deferrals, Employer Matching
Contributions, and Employer Nonelective Contributions.  Unless
provided otherwise under Part 1, #4.f. of the Nonstandardized 401(k) Agreement,
for purposes of determining the Excluded Employees, any selection made with
respect to Section 401(k) Deferrals also will apply to any Employee
After-Tax Contributions and any Safe Harbor Contributions; any selections made
with respect to Employer Matching Contributions also will apply to any Qualified
Matching Contributions (QMACs); and any selections made with respect to Employer
Nonelective Contributions also will apply to any Qualified Nonelective
Contributions (QNECs).

       

      
        	
                 
      

              	
                (a)

              	
                Independent
      contractors.  Any individual who is an independent
      contractor, or who performs services with the Employer under an agreement
      that identifies the individual as an independent contractor, is
      specifically excluded from the Nonstandardized Plan.  In the
      event the Internal Revenue Service (IRS) retroactively reclassifies such
      an individual as an Employee, the reclassified Employee will become an
      Eligible Participant on the date the IRS issues a final determination
      regarding his/her employment status (or the individual’s Entry Date, if
      later), unless the individual is otherwise excluded from participation
      under Part 1, #4 of the Nonstandardized Agreement.  For periods
      prior to the date of such final determination, the reclassified Employee
      will not have any rights to accrued benefits under the Plan, except as
      agreed to by the Employer and the IRS, or as set forth in an amendment
      adopted by the Employer.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Leased
      Employees.  If an individual is a Leased Employee, such
      individual is treated as an Employee of the Employer and may participate
      under the Plan upon satisfying the Plan’s minimum age and service
      conditions, unless the Employer elects to exclude Leased Employees from
      participation under Part 1, #4.d. of the Nonstandardized
      Agreement.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Definition of Leased
      Employee.  Effective for Plan Years beginning after
      December 31, 1996, a Leased Employee, as defined in Code §414(n), is
      an individual who performs services for the Employer on a substantially
      full time basis for a period of at least one year pursuant to an agreement
      between the Employer and a leasing organization, provided such services
      are performed under the primary direction or control of the recipient
      Employer.  For Plan Years beginning before January 1, 1997,
      the definition of Leased Employee is as defined under Code §414(n), as in
      effect for such years.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Credit for
      benefits.  If a Leased Employee receives contributions or
      benefits under a plan maintained by the leasing organization that are
      attributable to services performed for the Employer, such contributions or
      benefits shall be treated as provided by the
  Employer.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                Safe harbor
      plan.  A Leased Employee will not be considered an
      Employee of the Employer if such Leased Employee is covered by a money
      purchase plan of the leasing organization which
      provides:  (i) a nonintegrated employer contribution of at
      least 10% of compensation, (ii) immediate participation, and
      (iii) full and immediate vesting.  For this paragraph to
      apply, Leased Employees must not constitute more than 20% of the total
      Nonhighly Compensated Employees of the
Employer.

              

      

       

      
        
          
          

        

        
          1

          
            

          

        

        
          
          

        

      

      
        	
                1.3

              	
                Employees of Related
      Employers.  Employees of the Employer that executes the
      Signature Page of the Agreement and Employees of any Related Employer that
      executes a Co-Sponsor Adoption Page under the Agreement are eligible to
      participate in this Plan.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Nonstandardized
      Agreement.  In a Nonstandardized Agreement, a Related
      Employer is not required to execute a Co-Sponsor Adoption
      Page.  However, Employees of a Related Employer that does not
      execute a Co-Sponsor Adoption Page are not eligible to participate in the
      Plan.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Standardized
      Agreement.  In a Standardized Agreement, Employees of all
      Related Employers are eligible to participate under the Plan upon
      satisfying any required minimum age and/or service conditions (unless
      otherwise excluded under Part 1, #4 of the Agreement).  All
      Related Employers (who have Employees who may be eligible under the Plan)
      must execute a Co-Sponsor Adoption Page under the Agreement, so the
      Employees of such Related Employers are eligible to become Participants in
      the Plan.  (See Article 21 for applicable rules if a
      Related Employer does not sign the Co-Sponsor Adoption Page and the effect
      of an acquisition or disposition transaction that is described in Code
      §410(b)(6)(C).)

              

      

       

      
        	
                1.4

              	
                Minimum Age and Service
      Conditions.  Part 1, #5 of the Agreement contains
      specific elections as to the minimum age and service conditions which an
      Employee must satisfy prior to becoming eligible to participate under the
      Plan.  An Employee may be required to attain a specific age or
      to complete a certain amount of service with the Employer prior to
      commencing participation under the Plan.  If no minimum age or
      service conditions apply to a particular contribution (i.e., the Employer
      elects “None” under Part 1, #5.a. of the Agreement), an Employee is
      treated as satisfying the Plan’s eligibility requirements on the
      individual’s Employment Commencement
Date.

              

      

       

      Different
age and service conditions may be selected under Part 1, #5 of the 401(k)
Agreement for Section 401(k) Deferrals, Employer Matching Contributions,
and Employer Nonelective Contributions.  For purposes of applying the
eligibility conditions under Part 1, #5, any selection made with respect to
Section 401(k) Deferrals also will apply to any Employee After-Tax
Contributions; any selections made with respect to Employer Matching
Contributions also will apply to any Qualified Matching Contributions (QMACs);
and any selections made with respect to Employer Nonelective Contributions also
will apply to any Qualified Nonelective Contributions (QNECs), unless otherwise
provided under Part 1, #5.f. of the Nonstandardized 401(k)
Agreement.  In addition, any eligibility conditions selected with
respect to Section 401(k) Deferrals also will apply to any Safe Harbor
Contributions designated under Part 4E of the 401(k) Agreement, unless otherwise
provided under Part 4E, #30.d. of the 401(k) Agreement.  If different
conditions apply for different contributions, the rules in this Article for
determining when an Employee is an Eligible Participant are applied separately
with respect to each set of eligibility conditions.

       

      
        	
                 
      

              	
                (a)

              	
                Maximum permissible age and
      service conditions.  Code §410(a) provides limits on the
      maximum permissible age and service conditions that may be required prior
      to Plan participation.  The Employer may not require an
      Employee, as a condition of Plan participation, to attain an age older
      than age 21.  The Employer also may not require an Employee to
      complete more than one Year of Service, unless the Employer elects full
      and immediate vesting under Part 6 of the Agreement, in which case the
      Employer may require an Employee to complete up to two Years of
      Service.  (The Employer may not require an Employee to complete
      more than one Year of Service to be eligible to make Section 401(k)
      Deferrals under the 401(k)
Agreement.)

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Year of
      Service.  Unless the Employer elects otherwise under Part
      7, #23 of the Agreement [Part 7, #41 of the 401(k) Agreement], an Employee
      will earn one Year of Service for purposes of applying the eligibility
      rules under this Article if the Employee completes at least 1,000 Hours of
      Service with the Employer during an Eligibility Computation Period (as
      defined in subsection (c) below).  An Employee will receive
      credit for a Year of Service, as of the end of the Eligibility Computation
      Period, if the Employee completes the required Hours of Service during
      such period, even if the Employee is not employed for the entire
      period.  In calculating an Employee’s Hours of Service for
      purposes of applying the eligibility rules under this Article, the
      Employer will use the Actual Hours Crediting Method, unless elected
      otherwise under Part 7 of the Agreement.  (See Article 6 of
      this BPD for a description of alternative service crediting
      methods.)

              

      

       

      
        
          	
                   
      

                	
                  (c)

                	
                  Eligibility Computation
      Periods.  For purposes of determining Years of Service
      under this Article, an Employee’s initial Eligibility Computation Period
      is the 12-month period beginning on the Employee’s Employment Commencement
      Date.  If one Year of Service is required for eligibility, and
      the Employee is not credited with a Year of Service for the first
      Eligibility Computation Period, subsequent Eligibility Computation Periods
      are calculated under the Shift-to-Plan-Year Method, unless the Employer
      elects under 

                

           

          
            
              
              

            

            
              2

              
                

              

            

            
              
              

            

          

          	 	 	Part
      7, #24.a. of the Agreement [Part 7, #42.a. of the 401(k) Agreement] to use
      the Anniversary Year Method.  If two Years of Service are
      required for eligibility, subsequent Eligibility Computation Periods are
      measured on the Anniversary Year Method, unless the Employer elects under
      Part 7, #24.b. of the Agreement [Part 7, #42.b. of the 401(k) Agreement]
      to use the Shift-to-Plan-Year Method.  In the case of a 401(k)
      Agreement in which a two Years of Service eligibility condition is used
      for either Employer Matching Contributions or Employer Nonelective
      Contributions, the method used to determine Eligibility Computation
      Periods for the two Years of Service condition also will apply to any one
      Year of Service eligibility condition used with respect to any other
      contributions under the Plan.

        

      

       

      
        	
                 
      

              	
                (1)

              	
                Shift-to-Plan-Year
      Method.  Under the Shift-to-Plan-Year Method, after the
      initial Eligibility Computation Period, subsequent Eligibility Computation
      Periods are measured using the Plan Year.  In applying the
      Shift-to-Plan-Year Method, the first Eligibility Computation Period
      following the shift to the Plan Year is the first Plan Year that commences
      after the Employee’s Employment Commencement Date.  See
      Section 11.7 for rules that apply if there is a short Plan
      Year.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Anniversary Year
      Method.  Under the Anniversary Year Method, after the
      initial Eligibility Computation Period, each subsequent Eligibility
      Computation Period is the 12-month period commencing with the anniversary
      of the Employee’s Employment Commencement
Date.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Application of eligibility
      rules.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                General rule - Effective
      Date.  All Employees who have satisfied the conditions
      for being an Eligible Participant (and have reached their Entry Date (as
      determined under Part 2 of the Agreement)) as of the Effective Date of the
      Plan are eligible to participate in the Plan as of the Effective Date
      (provided the Employee is employed on such date and is not otherwise
      excluded from participation under Part 1, #4 of the
      Agreement).  If an Employee has satisfied all the conditions for
      being an Eligible Participant as of the Effective Date of the Plan, except
      the Employee has not yet reached his/her Entry Date, the Employee will
      become an Eligible Participant on the appropriate Entry Date in accordance
      with this Article.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Dual eligibility
      provision.  The Employer may modify the rule described in
      subsection (1) above by electing under Part 1, #6.a. of the
      Nonstandardized Agreement [Part 1, #6 of the Standardized Agreement] to
      treat all Employees employed on the Effective Date of the Plan as Eligible
      Participants as of such date.  Alternatively, the Employer may
      elect under Part 1, #6.b. of the Nonstandardized Agreement to apply the
      dual eligibility provision as of a specified date.  Any Employee
      employed as of a date designated under Part 1, #6 will be deemed to be an
      Eligible Participant as of the later of such date or the Effective Date of
      this Plan, whether or not the Employee has otherwise satisfied the
      eligibility conditions designated under Part 1, #5 and whether or not the
      Employee has otherwise reached his/her Entry Date (as designated under
      Part 2 of the Agreement).  Thus, all eligible Employees employed
      on the date designated under Part 1, #6 will commence participating under
      the Plan as of the appropriate
date.

              

      

       

      
        	
                 
      

              	
                (e)

              	
                Amendment of age and service
      requirements.  If the Plan’s minimum age and service
      conditions are amended, an Employee who is an Eligible Participant
      immediately prior to the effective date of the amendment is deemed to
      satisfy the amended requirements.  This provision may be
      modified under the special Effective Date provisions under Appendix A
      of the Agreement.

              

      

       

      
        	
                1.5

              	
                Entry
      Dates.  Part 2 of the Agreement contains specific
      elections regarding the Entry Dates under the Plan.  An
      Employee’s Entry Date is the date as of which he/she is first considered
      an Eligible Participant.  Depending on the elections in Part 2
      of the Agreement, the Entry Date may be the exact date on which an
      Employee completes the Plan’s age and service conditions, or it might be
      some date that occurs before or after such conditions are
      satisfied.  If an Employee is excluded from participation under
      Part 1, #4 of the Agreement, see the rules under Section 1.8 of this
      Article.

              

      

       

      The
Employer may elect under Part 2 of the 401(k) Agreement to apply different Entry
Dates for Section 401(k) Deferrals, Employer Matching Contributions, and
Employer Nonelective Contributions.  Unless provided otherwise in Part
2, #8.f. of the Nonstandardized 401(k) Agreement, the Entry Date chosen for
Section 401(k) Deferrals also applies to any Employee After-Tax
Contributions and to any Safe Harbor Contributions designated under Part 4E of
the Agreement; the Entry Date chosen for Employer Matching Contributions also
applies to any Qualified Matching Contributions (QMACs); and the Entry Date
chosen for Employer Nonelective Contributions also applies to any Qualified
Nonelective Contributions (QNECs).

       

      
        
          
          

        

        
          3

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (a)

              	
                Entry Date
      requirements.  Except as provided under
      Section 1.4(d)(2) above, an Employee (other than an Excluded
      Employee) commences participation under the Plan (i.e., becomes an
      Eligible Participant) as of the Entry Date selected in Part 2 of the
      Agreement, provided the individual is employed by the Employer on that
      Entry Date.  (See Section 1.7 below for the rules
      applicable to Employees who are not employed on the Entry
      Date.)  In no event may an Eligible Participant’s Entry Date be
      later than:  (1) the first day of the Plan Year beginning
      after the date on which the Eligible Participant satisfies the maximum
      permissible minimum age and service conditions described in
      Section 1.4, or (2) six months after the date the Eligible
      Participant satisfies such age and service
  conditions.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Single annual Entry
      Date.  If the Employer elects a single annual Entry Date
      under Part 2, #8 of the Agreement, the maximum permissible age and service
      conditions described in Section 1.4 above are reduced by one-half
      (1/2) year, unless:  (1) the Employer elects under Part 2,
      #7.c. of the Agreement to use the Entry Date nearest the date the
      Employee satisfies the Plan’s minimum age and service conditions and the Entry Date is
      the first day of the Plan Year or (2) the Employer elects under Part
      2, #7.d. of the Agreement to use the Entry Date preceding the date the
      Employee satisfies the Plan’s minimum age and service
      conditions.

              

      

       

      
        	
                1.6

              	
                Eligibility Break in Service
      Rules.  For purposes of eligibility to participate, an
      Employee is credited with all Years of Service earned with the Employer,
      except as provided under the following Break in Service
      rules.  In applying these Break in Service rules, Years of
      Service and Breaks in Service (as defined in Section 22.26) are
      measured on the same Eligibility Computation Period as defined in
      Section 1.4(c) above.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Rule of Parity Break in
      Service.  This Break in Service rule applies only to
      Participants who are totally nonvested (i.e., 0% vested) in their Employer
      Contribution Account and Employer Matching Contribution Account, as
      applicable.  Under this Break in Service rule, if a nonvested
      Participant incurs a period of consecutive one-year Breaks in Service
      which equals or exceeds the greater of five (5) or the Participant’s
      aggregate number of Years of Service with the Employer, all service earned
      prior to the consecutive Break in Service period will be disregarded and
      the Participant will be treated as a new Employee for purposes of
      determining eligibility under the Plan.  The Employer may elect
      under Part 7, #27 of the Agreement [Part 7, #45 of the 401(k) Agreement]
      not to apply the Rule of Parity Break in Service
  rule.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Previous application of the
      Rule of Parity Break in Service rule.  In determining a
      Participant’s aggregate Years of Service for purposes of applying the Rule
      of Parity Break in Service, any Years of Service otherwise disregarded
      under a previous application of this rule are
  disregarded.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Application to the 401(k)
      Agreement.  The Rule of Parity Break in Service rule
      applies only to determine the individual’s right to resume as an Eligible
      Participant with respect to his/her Employer Contribution Account and/or
      Employer Matching Contribution Account.  In determining whether
      a Participant is totally nonvested for purposes of applying the Rule of
      Parity Break in Service rule, the Participant’s Section 401(k)
      Deferral Account, Employee After-Tax Contribution Account, QMAC Account,
      QNEC Account, Safe Harbor Nonelective Contribution Account, Safe Harbor
      Matching Contribution Account, and Rollover Contribution Account are
      disregarded.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                One-year Break in Service rule
      for Plans using a two Years of Service eligibility
      condition.  If the Employer elects to use the two Years
      of Service eligibility condition under Part 1, #5.e. of the Agreement, any
      Employee who incurs a one-year Break in Service before satisfying the two
      Years of Service eligibility condition will not be credited with service
      earned before such one-year Break in
Service.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                One-year holdout Break in
      Service rule.  The one-year holdout Break in Service rule
      will not apply unless the Employer specifically elects in Part 7, #27.b.
      of the Nonstandardized Agreement [Part 7, #45.b. of the Nonstandardized
      401(k) Agreement] to have it apply.  If the one-year holdout
      Break in Service rule is elected, an Employee who has a one-year Break in
      Service will not be credited for eligibility purposes with any Years of
      Service earned before such one-year Break in Service until the Employee
      has completed a Year of Service after the one-year Break in
      Service.  (The one-year holdout Break in Service rule does not
      apply under the Standardized
Agreements.)

              

      

       

      
        
          	
                   
      

                	
                  (1)

                	
                  Operating
      rules.  An Employee who is precluded from receiving
      Employer Contributions (other than Section 401(k) Deferrals) as a
      result of the one-year holdout Break in Service rule, and who completes a
      Year of Service following the Break in Service, is reinstated as an
      Eligible Participant as of the first day of the 12-month measuring period
      (determined under subsection (2) or (3) below) during which the
      Employee completes the Year of Service.  Unless otherwise
      selected under Part 7, #45.b.(1)(b) of the Nonstandardized 401(k)
      Agreement, the one-year holdout Break in Service rule
  

                

           

          
            
              
              

            

            
              4

              
                

              

            

            
              
              

            

          

          	 	 	does
      not apply to preclude an otherwise Eligible Participant from making
      Section 401(k) Deferrals to the Plan.  If the Employer
      elects under Part 7, #45.b.(1)(b) of the Nonstandardized 401(k)
      Agreement to have the one-year holdout Break in Service rule apply to
      Section 401(k) Deferrals, an Employee who is precluded from making
      Section 401(k) Deferrals as a result of this Break in Service rule is
      re-eligible to make Section 401(k) Deferrals immediately upon
      completing 1,000 Hours of Service with the Employer during a subsequent
      measuring period (as determined under subsection (2) or
      (3) below).  No corrective action need be taken by the
      Employer as a result of the failure to retroactively permit the Employee
      to make Section 401(k)
Deferrals.

        

      

       

      
        	
                 
      

              	
                (2)

              	
                Plans using the
      Shift-to-Plan-Year Method.  If the Plan uses the
      Shift-to-Plan-Year Method (as defined in Section 1.4(c)(1)) for
      measuring Years of Service, the period for determining whether an Employee
      completes a Year of Service following the one-year Break in Service is the
      12-month period commencing on the Employee’s Reemployment Commencement
      Date and, if necessary, subsequent Plan Years beginning with the Plan Year
      which includes the first anniversary of the Employee’s Reemployment
      Commencement Date.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                Plans using Anniversary Year
      Method.  If the Plan uses the Anniversary Year Method (as
      defined in Section 1.4(c)(2)) for measuring Years of Service, the
      period for determining whether an Employee completes a Year of Service
      following the one-year Break in Service is the 12-month period which
      commences on the Employee’s Reemployment Commencement Date and, if
      necessary, subsequent 12-month periods beginning on anniversaries of the
      Employee’s Reemployment Commencement
Date.

              

      

       

      
        	
                1.7

              	
                Eligibility upon
      Reemployment.  Subject to
      the Break in Service rules under Section 1.6, a former Employee is
      reinstated as an Eligible Participant immediately upon rehire if the
      Employee had satisfied the Plan’s minimum age and service conditions prior
      to termination of employment, regardless of whether the Employee was
      actually employed on his/her Entry Date, unless the Employee is an
      Excluded Employee upon his/her return to employment.  This
      requirement is deemed satisfied if a rehired Employee is permitted to
      commence making Section 401(k) Deferrals as of the beginning of the
      first payroll period commencing after the Employee’s Reemployment
      Commencement Date.

              

      

       

      If an
Employee is reemployed prior to his/her Entry Date, the Employee does not become
an Eligible Participant under the Plan until such Entry Date.  A
rehired Employee who had not satisfied the Plan’s minimum age and service
conditions prior to termination of employment is eligible to participate in the
Plan on the appropriate Entry Date following satisfaction of the eligibility
requirements under this Article.

       

      
        	
                1.8

              	
                Operating
      Rules for Employees Excluded by
Class.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Eligible Participant becomes
      part of an excluded class of Employees.  If an Eligible
      Participant becomes part of an excluded class of Employees, his/her status
      as an Eligible Participant ceases immediately.  As provided in
      subsection (b) below, such Employee’s status as an Eligible
      Participant will resume immediately upon his/her returning to an eligible
      class of Employees, regardless of whether such date is a normal Entry Date
      under the Plan, subject to the application of any Break in Service rules
      under Section 1.6 and the special rule for Section 401(k)
      Deferrals under subsection
(b) below.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Excluded Employee becomes part
      of an eligible class of Employee.  If an Excluded
      Employee becomes part of an eligible class of Employees, the following
      rules apply.  If the Entry Date that otherwise would have
      applied to such Employee following his/her completion of the Plan’s
      minimum age and service conditions has already passed, then the Employee
      becomes an Eligible Participant on the date he/she becomes part of the
      eligible class of Employees, regardless of whether such date is a normal
      Entry Date under the Plan.  This requirement is deemed satisfied
      if the Employee is permitted to commence making Section 401(k)
      Deferrals as of the beginning of the first payroll period commencing after
      the Employee becomes part of an eligible class of Employees.  If
      the Entry Date that would have applied to such Employee has not passed,
      then the Employee becomes an Eligible Participant on such Entry
      Date.  If the Employee has not satisfied the Plan’s minimum age
      and service conditions, the Employee will become an Eligible Participant
      on the appropriate Entry Date following satisfaction of the eligibility
      requirements under this Article.

              

      

       

      
        
          
          

        

        
          5

          
            

          

        

        
          
          

        

      

      
        	
                1.9

              	
                Relationship to Accrual of
      Benefits.  An Eligible
      Participant is entitled to accrue benefits in the Plan but will not
      necessarily do so in every Plan Year that he/she is an Eligible
      Participant.  Whether an Eligible Participant’s Account receives
      an allocation of Employer Contributions depends on the requirements set
      forth in Part 4 of the Agreement.  If an Employee is an Eligible
      Participant for purposes of making Section 401(k) Deferrals under the
      401(k) Agreement, such Employee is treated as an Eligible Participant
      under the Plan regardless of whether he/she actually elects to make
      Section 401(k) Deferrals.

              

      

       

      
        	
                1.10

              	
                Waiver of
      Participation.  Unless the
      Employer elects otherwise under Part 13, #57 of the Nonstandardized
      Agreement [Part 13, #75 of the Nonstandardized 401(k) Agreement], an
      Eligible Participant may not waive participation under the
      Plan.  For this purpose, a failure to make Section 401(k)
      Deferrals or Employee After-Tax Contributions under a 401(k) plan is not a
      waiver of participation.  The Employer may elect under Part 13,
      #57 of the Nonstandardized Agreement [Part 13, #75 of the Nonstandardized
      401(k) Agreement] to permit Employees to make a one-time irrevocable
      election to not participate under the Plan.  Such election must
      be made upon inception of the Plan or at any time prior to the time the
      Employee first becomes eligible to participate under any plan maintained
      by the Employer.  An Employee who makes a one-time irrevocable
      election not to participate may not subsequently elect to participate
      under the Plan.  An Employee may not waive participation under a
      Standardized Agreement.

              

      

       

      An
Employee who elects not to participate under this Section 1.10 is treated
as a nonbenefiting Employee for purposes of the minimum coverage requirements
under Code §410(b).  However, an Employee who makes a one-time
irrevocable election not to participate, as described in the preceding
paragraph, is not an Eligible Participant for purposes of applying the ADP Test
or ACP Test under the 401(k) Agreement.  See Section 17.7(e) and
(f).  A waiver of participation must be filed in the manner, time and
on the form required by the Plan Administrator.

       

      
        
           

        

        
          6

          
            

          

        

        
           

        

      

      ARTICLE
2

      EMPLOYER
CONTRIBUTIONS AND ALLOCATIONS

       

      This
Article describes how Employer Contributions are made to and allocated under the
Plan.  The type of Employer Contributions that may be made under the
Plan and the method for allocating such contributions will depend on the type of
Plan involved.  Section 2.2 of this BPD provides specific rules
regarding contributions and allocations under â profit sharing plan;
Section 2.3 provides the rules for a 401(k) plan; Section 2.4 provides
the rules for a money purchase plan; and Section 2.5 provides the rules for
a target benefit plan.  Part 4 of the Agreement contains the elective
provisions for the Employer to specify the amount and type of Employer
Contributions it will make under the Plan and to designate any limits on the
amount it will contribute to the Plan each year.  Employee After-Tax
Contributions, Rollover Contributions and transfers to the Plan are discussed in
Article 3 and the allocation of forfeitures is discussed in
Article 5.  Part 3 of the Agreement contains elective provisions
for determining an Employee’s Included Compensation for allocation
purposes.

       

      
        	
                2.1

              	
                Amount of Employer
      Contributions.  The
      Employer shall make Employer Contributions to the Trust as determined
      under the contribution formula elected in Part 4 of the
      Agreement.  If this Plan is a 401(k) plan, Employer
      Contributions include Section 401(k) Deferrals, Employer Nonelective
      Contributions, Employer Matching Contributions, QNECs, QMACs, and Safe
      Harbor Contributions, to the extent such contributions are elected under
      the 401(k) Agreement.  The Employer has the responsibility for
      determining the amount and timing of Employer Contributions under the
      terms of the Plan.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Limitation on Employer
      Contributions.  Employer Contributions are subject to the
      Annual Additions Limitation described in Article 7 of this
      BPD.  If allocations to a Participant exceed (or will exceed)
      such limitation, the excess will be corrected in accordance with the rules
      under Article 7.  In addition, the Employer must comply
      with the special contribution and allocation rules for Top-Heavy Plans
      under Article 16.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Limitation on Included
      Compensation.  For purposes of determining a
      Participant’s allocation of Employer Contributions under this Article, the
      Included Compensation taken into account for any Participant for a Plan
      Year may not exceed the Compensation Dollar Limitation under
      Section 22.32.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Contribution of
      property.  Subject to the consent of the Trustee, the
      Employer may make its contribution to the Plan in the form of property,
      provided such contribution does not constitute a prohibited transaction
      under the Code or ERISA.  The decision to make a contribution of
      property is subject to the general fiduciary rules under
      ERISA.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Frozen
      Plan.  The Employer may designate under Part 4, #12 of
      the Agreement [#3 of the 401(k) Agreement] that the Plan is a frozen
      Plan.  As a frozen Plan, the Employer will not make any Employer
      Contributions with respect to Included Compensation earned after the date
      identified in the Agreement, and if the Plan is a 401(k) Plan, no
      Participant will be permitted to make Section 401(k) Deferrals or
      Employee After-Tax Contributions to the Plan for any period following the
      effective date identified in the
Agreement.

              

      

       

      
        	
                2.2

              	
                Profit Sharing Plan
      Contribution and Allocations.  This
      Section 2.2 sets forth rules for determining the amount of any
      Employer Contributions under the profit sharing plan
      Agreement.  This Section 2.2 also applies for purposes of
      determining any Employer Nonelective Contributions under the 401(k) plan
      Agreement.  In applying this Section 2.2 to the 401(k)
      Agreement, the term Employer Contribution refers solely to Employer
      Nonelective Contributions, Any reference to the Agreement under this
      Section 2.2 is a reference to the profit sharing plan Agreement or
      401(k) plan Agreement (as
applicable).

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Amount of Employer
      Contribution.  The Employer must designate under Part 4,
      #12 of the profit sharing plan Agreement the amount it will contribute as
      an Employer Contribution under the Plan.  If the Employer adopts
      the 401(k) plan Agreement and elects to make Employer Nonelective
      Contributions under Part 4C of the Agreement, the Employer must complete
      Part 4C, #20 of the Agreement, unless the only Employer Nonelective
      Contribution authorized under the Plan is a QNEC under Part 4C,
      #22.  An Employer Contribution authorized under this Section may
      be totally within the Employer’s discretion or may be a fixed amount
      determined as a uniform percentage of each Eligible Participant’s Included
      Compensation or as a fixed dollar amount for each Eligible
      Participant.  An Employer Contribution under this Section will
      be allocated to the Eligible Participants’ Employer Contribution Account
      in accordance with the allocation formula selected under Part 4, #13 of
      the Agreement [Part 4C, #21 of the 401(k)
  Agreement].

              

      

       

      
        
          
          

        

        
          7

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (1)

              	
                Davis-Bacon Contribution
      Formula.  The Employer may elect a Davis-Bacon
      Contribution Formula under Part 4, #12.d. of the Nonstandardized Agreement
      [Part 4C, #20.d. of the Nonstandardized 401(k)
      Agreement].  Under the Davis-Bacon Contribution Formula, the
      Employer will provide an Employer Contribution for each Eligible
      Participant who performs Davis-Bacon Act Service.  For this
      purpose, Davis-Bacon Act Service is any service performed by an Employee
      under a public contract subject to the Davis-Bacon Act or to any other
      federal, state or municipal prevailing wage law.  Each such
      Eligible Participant will receive a contribution based on the hourly
      contribution rate for the Participant’s employment classification, as
      designated on Schedule A of the Agreement.  Schedule A
      is incorporated as part of the
Agreement.

              

      

       

      In
applying the Davis-Bacon Contribution Formula under this subsection (1), the
following default rules will apply.  The Employer may modify these
default rules under Part 4, #12.d.(2) of the Nonstandardized Agreement
[Part 4C, #20.d.(2) of the Nonstandardized 401(k) Agreement].

       

      
        	
                 
      

              	
                (i)

              	
                Eligible
      Employees.  Highly Compensated Employees are Excluded
      Employees for purposes of receiving an Employer Contribution under the
      Davis-Bacon Contribution Formula.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                Minimum age and service
      conditions.  No minimum age or service conditions will
      apply for purposes of determining an Employee’s eligibility under the
      Davis-Bacon Contribution Formula.

              

      

       

      
        	
                 
      

              	
                (iii)

              	
                Entry
      Date.  For purposes of applying the Davis-Bacon
      Contribution Formula, an Employee becomes an Eligible Participant on
      his/her Employment Commencement
Date.

              

      

       

      
        	
                 
      

              	
                (iv)

              	
                Allocation
      conditions.  No allocation conditions (as described in
      Section 2.6) will apply for purposes of determining an Eligible
      Participant’s allocation under the Davis-Bacon Contribution
      Formula.

              

      

       

      
        	
                 
      

              	
                (v)

              	
                Vesting.  Employer
      Contributions made pursuant to the Davis-Bacon Contribution Formula are
      always 100% vested.

              

      

       

      
        	
                 
      

              	
                (vi)

              	
                Offset of other Employer
      Contributions.  The contributions under the Davis Bacon
      Contribution Formula will not offset any other Employer Contributions
      under the Plan.  However, the Employer may elect under Part 4,
      #12.d.(1) of the Nonstandardized Agreement [Part 4C, #20.d.(1) of the
      Nonstandardized 401(k) Agreement] to offset any other Employer
      Contributions made under the Plan by the contributions a Participant
      receives under the Davis-Bacon Contribution Formula.  Under the
      Nonstandardized 401(k) plan Agreement, the Employer may elect under Part
      4C, #20.d.(1) to apply the offset under this subsection to Employer
      Nonelective Contributions, Employer Matching Contributions, or
      both.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Net
      Profits.  The Employer may elect under Part 4, #12 of the
      Agreement [Part 4B, #16 and Part 4C, #20 of the 401(k) Agreement], to
      limit any Employer Contribution under the Plan to Net
      Profits.  Unless modified in the Agreement, Net Profits means
      the Employer’s net income or profits determined in accordance with
      generally accepted accounting principles, without any reduction for taxes
      based upon income, or the contributions made by the Employer under this
      Plan or any other qualified plan.  Unless specifically elected
      otherwise under Part 4, #12.e.(2) of the Nonstandardized Agreement [Part
      4C, #20.e.(2) of the Nonstandardized 401(k) Agreement], this limit will
      not apply to any Employer Contributions made under a Davis-Bacon
      Contribution Formula.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                Multiple
      formulas.  If the Employer elects more than one Employer
      Contribution formula, each formula is applied separately.  The
      Employer’s aggregate Employer Contribution for a Plan Year will be the sum
      of the Employer Contributions under all such
  formulas.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Allocation formula for Employer
      Contributions.  The Employer must elect a definite
      allocation formula under Part 4, #13 of the profit sharing plan Agreement
      that determines how much of the Employer Contribution is allocated to each
      Eligible Participant.  If the Employer adopts the 401(k) plan
      Agreement and elects to make an Employer Nonelective Contribution (other
      than a QNEC) under Part 4C, #20 of the Agreement, Part 4C, #21 also must
      be completed designating the allocation formula under the
      Plan.  An Eligible Participant is only entitled to an allocation
      if such Participant satisfies the allocation conditions described in Part
      4, #15 of the Agreement [Part 4C, #24 of the 401(k)
      Agreement].  See
Section 2.6.

              

      

       

      
        
          
          

        

        
          8

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (1)

              	
                Pro Rata Allocation
      Method.  If the Employer elects the Pro Rata Allocation
      Method, a pro rata share of the Employer Contribution is allocated to each
      Eligible Participant’s Employer Contribution Account.  A
      Participant’s pro rata share is determined based on the ratio such
      Participant’s Included Compensation bears to the total of all Eligible
      Participants’ Included Compensation.  However, if the Employer
      elects under Part 4, #12.c. of the Agreement [Part 4C, #20.c. of the
      401(k) Agreement] to contribute a uniform dollar amount for each Eligible
      Participant, the pro rata allocation method allocates that uniform dollar
      amount to each Eligible Participant.  If the Employer elects a
      Davis-Bacon Contribution Formula under Part 4, #12.d. of the
      Nonstandardized Agreement [Part 4C, #20.d. of the Nonstandardized 401(k)
      Agreement], the Employer Contributions made pursuant to such formula will
      be allocated to each Eligible Participant based on his/her Davis-Bacon Act
      Service in accordance with the employment classifications identified under
      Schedule A of the Agreement.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Permitted Disparity
      Method.  If the Employer elects the Permitted Disparity
      Method, the Employer Contribution is allocated to Eligible Participants
      under the Two-Step Formula or the Four-Step Formula (as elected under the
      Agreement).  The Permitted Disparity Method only may apply if
      the Employer elects under the Agreement to make a discretionary
      contribution.  The Employer may not elect the Permitted
      Disparity Method under the Plan if another qualified plan of the Employer,
      which covers any of the same Employees, uses permitted disparity in
      determining the allocation of contributions or the accrual of benefits
      under the plan.

              

      

       

      For
purposes of applying the Permitted Disparity Method, Excess Compensation is the
portion of an Eligible Participant’s Included Compensation that exceeds the
Integration Level.  The Integration Level is the Taxable Wage Base,
unless the Employer designates a different amount under Part 4, #14.b.(2) of the
Agreement [Part 4C, #23.b.(2) of the 401(k) Agreement].

       

      
        	
                 
      

              	
                (i)

              	
                Two-Step
      Formula.  If the Employer elects the Two-Step Formula,
      the following allocation method applies.  However, the Employer
      may elect under Part 4, #14.b.(1) of the Agreement [Part 4C, #23.b.(1) of
      the 401(k) Agreement] to have the Four-Step Method, as described in
      subsection (ii) below, automatically apply for any Plan Year in which
      the Plan is a Top-Heavy Plan.

              

      

       

      
        
          	
                   
      

                	
                  (A)

                	
                  Step One.  The
      Employer Contribution is allocated to each Eligible Participant’s Account
      in the ratio that each Eligible Participant’s Included Compensation plus
      Excess Compensation for the Plan Year bears to the total Included
      Compensation plus Excess Compensation of all Eligible Participants for the
      Plan Year.  The allocation under this Step One, as a percentage
      of each Eligible Participant’s Included Compensation plus Excess
      Compensation, may not exceed the Applicable Percentage under the following
      table:

                

        

      

       

      
        
          
            	
                    Integration
      Level

                    (as a % of the Taxable Wage
      Base)

                  	
                    Applicable

                    Percentage

                  
	
                    100%

                  	
                    5.7%

                  
	
                    More
      than 80% but less than 100%

                  	
                    5.4%

                  
	
                    More
      than 20% and not more than 80%

                  	
                    4.3%

                  
	
                    20%
      or less

                  	
                    5.7%

                  
	 
      	 
      

          

        

      

      
        	
                 
      

              	
                (B)

              	
                Step Two.  Any
      Employer
      Contribution remaining after Step One will be allocated in the ratio that
      each Eligible Participant’s Included Compensation for the Plan Year bears
      to the total Included Compensation of all Eligible Participants for the
      Plan Year.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                Four-Step
      Formula.  If the Employer elects the Four-Step Formula,
      or if the Plan is a Top-Heavy Plan and the Employer elects under the
      Agreement to have the Four-Step Formula apply for any Plan Year that the
      Plan is a Top-Heavy Plan, the following allocation method
      applies.  The allocation under this Four-Step Formula may be
      modified if the Employer maintains a Defined Benefit Plan and elects under
      Part 13, #54.b. of the Agreement [Part 13, #72.b. of the 401(k) Agreement]
      to provide a greater top-heavy minimum contribution.  See
      Section 16.2(a)(5)(ii).

              

      

       

      
        
          
          

        

        
          9

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (A)

              	
                Step One.  The
      Employer Contribution is allocated to each Eligible Participant’s Account
      in the ratio that each Eligible Participant’s Total Compensation for the
      Plan Year bears to all Eligible Participants’ Total Compensation for the
      Plan Year, but not in excess of 3% of each Eligible Participant’s Total
      Compensation.

              

      

       

      For any
Plan Year for which the Plan is a Top-Heavy Plan, an allocation will be made
under this subsection (A) to any Non-Key Employee who is an Eligible Participant
(and is not an Excluded Employee) if such individual is employed as of the last
day of the Plan Year, even if such individual fails to satisfy any minimum Hours
of Service allocation condition under Part 4, #15 of the Agreement [Part 4C, #24
of the 401(k) Agreement].  If the Plan is a Top-Heavy 401(k) Plan, an
allocation also will be made under this subsection (A) to any Employee who is an
Eligible Participant for purposes of making Section 401(k) Deferrals under
the Plan, even if the individual has not satisfied the minimum age and service
conditions under Part 1, #5 of the Agreement applicable to any other
contribution types.

       

      
        	
                 
      

              	
                (B)

              	
                Step Two.  Any
      Employer Contribution remaining after the allocation in Step One will be
      allocated to each Eligible Participant’s Account in the ratio that each
      Eligible Participant’s Excess Compensation for the Plan Year bears to the
      Excess Compensation of all Eligible Participants for the Plan Year, but
      not in excess of 3% of each Eligible Participant’s Included
      Compensation.

              

      

       

      
        	
                 
      

              	
                (C)

              	
                Step
      Three.  Any Employer Contribution remaining after the
      allocation in Step Two will be allocated to each Eligible Participant’s
      Account in the ratio that the sum of each Eligible Participant’s Included
      Compensation and Excess Compensation bears to the sum of all Eligible
      Participants’ Included Compensation and Excess
      Compensation.  The allocation under this Step Three, as a
      percentage of each Eligible Participant’s Included Compensation plus
      Excess Compensation, may not exceed the Applicable Percentage under the
      following table:

              

      

       

      
        
          
            	
                    Integration
      Level

                    (as a % of the Taxable Wage
      Base)

                  	
                    Applicable

                    Percentage

                  
	
                    100%

                  	
                    2.7%

                  
	
                    More
      than 80% but less than 100%

                  	
                    2.4%

                  
	
                    More
      than 20% and not more than 80%

                  	
                    1.3%

                  
	
                    20%
      or less

                  	
                    2.7%

                  
	 
      	 
      

          

        

      

      
        	
                 
      

              	
                (D)

              	
                Step
      Four.  Any remaining Employer Contribution will be
      allocated to each Eligible Participant’s Account in the ratio that each
      Eligible Participant’s Included Compensation for the Plan Year bears to
      all Eligible Participants’ Included Compensation for that Plan
      Year.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                Uniform points
      allocation.  The Employer may elect under Part 4, #13.c.
      of the Nonstandardized Agreement [Part 4C, #21.c. of the Nonstandardized
      401(k) Agreement] to allocate the Employer Contribution under a uniform
      points allocation formula.  Under this formula, the allocation
      for each Eligible Participant is determined based on the Eligible
      Participant’s total points for the Plan Year, as determined under the
      Nonstandardized Agreement.  An Eligible Participant’s allocation
      of the Employer Contribution is determined by multiplying the Employer
      Contribution by a fraction, the numerator of which is the Eligible
      Participant’s total points for the Plan Year and the denominator of which
      is the sum of the points for all Eligible Participants for the Plan
      Year.

              

      

       

      
        
          
          

        

        
          10

          
            

          

        

        
          
          

        

      

      An
Eligible Participant will receive points for each year(s) of age and/or each
Year(s), of Service designated under Part 4, #13.c. of the Nonstandardized
Agreement [Part 4C, #21.c. of the Nonstandardized 401(k)
Agreement].  In addition, an Eligible Participant also may receive
points based on his/her Included Compensation, if the Employer so elects under
the Nonstandardized Agreement.  Each Eligible Participant will receive
the same number of points for each designated year of age and/or service and the
same number of points for each designated level of Included
Compensation.  An Eligible Participant must receive points for either
age or service, or may receive points for both age and service.  If
the Employer also provides points based on Included Compensation, an Eligible
Participant will receive points for each level of Included Compensation
designated under Part 4, #13.c.(3) of the Nonstandardized Agreement [Part 4C,
#21.c.(3) of the Nonstandardized 401(k) Agreement].  For this purpose,
the Employer may not designate a level of Included Compensation that exceeds
$200.

       

      To
satisfy the nondiscrimination safe harbor under Treas. Reg. §1.401(a)(4)-2, the
average of the allocation rates for Highly Compensated Employees in the Plan
must not exceed the average of the allocation rates for the Nonhighly
Compensated Employees in the Plan.  For this purpose, the average
allocation rates are determined in accordance with Treas. Reg.
§1.401(a)(4)-2(b)(3)(B).

       

      
        	
                 
      

              	
                (c)

              	
                Special
      rules for determining Included
Compensation.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Applicable period for
      determining Included Compensation.  In determining an
      Eligible Participant’s allocation under Part 4, #13 of the Agreement [Part
      4C, #21 of the 401(k) Agreement], the Participant’s Included Compensation
      is determined separately for each period designated under Part 4,
      #14.a.(1) of the Agreement [Part 4C, #23.a.(1) of the 401(k)
      Agreement].  If the Employer elects the Permitted Disparity
      Method under Part 4, #13.b. of the Agreement [Part 4C, #21.b. of the
      401(k) Agreement], the period designated must be the Plan
      Year.  If the Employer elects the Pro Rata Allocation Method or
      the uniform points allocation formula, and elects a period other than the
      Plan Year, a Participant’s allocation of Employer Contributions will be
      determined separately for each period based solely on Included
      Compensation for such period.  The Employer need not actually
      make the Employer Contribution during the designated period, provided the
      total Employer Contribution for the Plan Year is allocated based on the
      proper Included Compensation.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Partial period of
      participation.  If an Employee is an Eligible Participant
      for only part of a Plan Year, the Employer Contribution formula(s) will be
      applied based on such Employee’s Included Compensation for the period
      he/she is an Eligible Participant.  However, the Employer may
      elect under Part 4, #14.a.(2) of the Agreement [Part 4C, #23.a.(2) of the
      401(k) Agreement] to base the Employer Contribution formula(s) on the
      Employee’s Included Compensation for the entire Plan Year, including the
      portion of the Plan Year during which the Employee is not an Eligible
      Participant.  In applying this subsection (2) to the 401(k)
      Agreement, an Employee’s status as an Eligible Participant is determined
      solely with respect to the Employer Nonelective Contribution under Part 4C
      of the Agreement.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                Measurement
      period.  Except as provided in subsection (2) above, for
      purposes of determining an Eligible Participant’s allocation of Employer
      Contributions, Included Compensation is measured on the Plan Year, unless
      the Employer elects under Part 4, #14.a.(3) of the Nonstandardized
      Agreement [Part 3, #11.b. of the Nonstandardized 401(k) Agreement] to
      measure Included Compensation on the calendar year ending in the Plan Year
      or on the basis of any other 12-month period ending in the Plan
      Year.  If the Employer elects to measure Included Compensation
      on the calendar year or other 12-month period ending in the Plan Year, the
      Included Compensation of any Employee whose Employment Commencement Date
      is less than 12 months before the end of such period must be measured on
      the Plan Year or such Employee’s period of participation, as determined
      under subsection (2) above.  If the Employer adopts the
      Nonstandardized 401(k) Agreement, any election under Part 3, #11.b. of the
      Agreement applies for purposes of all contributions permitted under the
      Agreement.

              

      

       

      
        
          
          

        

        
          11

          
            

          

        

        
          
          

        

      

      
        	
                2.3

              	
                401(k) Plan Contributions and
      Allocations.  This Section 2.3 applies if the
      Employer has adopted the 401(k) plan Agreement.  The 401(k)
      Agreement is a profit sharing plan with a 401(k) feature.  Any
      reference to the Agreement under this Section 2.3 is a reference to
      the 401(k) Agreement.  The Employer must designate under Part 4
      of the Agreement the amount and type of Employer Contributions it will
      make under the Plan.  Employer Contributions under a 401(k) plan
      are generally subject to special limits and nondiscrimination
      rules.  (See Article 17 for a discussion of the special
      rules that apply to the Employer Contributions under a 401(k)
      plan.)  The Employer may make any (or all) of the following
      contributions under the 401(k)
Agreement.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Section 401(k)
      Deferrals.  If so elected under Part 4A of the Agreement,
      an Eligible Participant may enter into a Salary Reduction Agreement with
      the Employer authorizing the Employer to withhold a specific dollar amount
      or a specific percentage from the Participant’s Included Compensation and
      to deposit such amount into the Participant’s Section 401(k) Deferral
      Account under the Plan.  An Eligible Participant may defer with
      respect to Included Compensation that exceeds the Compensation Dollar
      Limitation, provided the deferrals otherwise satisfy the limitations under
      Code §402(g) and any other limitations under the Plan.  A Salary
      Reduction Agreement may only relate to Included Compensation that is not
      currently available at the time the Salary Reduction Agreement is
      completed.  An Employer may elect under Part 4A, #15 of the
      Agreement to provide a special effective date solely for
      Section 401(k) Deferrals under the
Plan.

              

      

       

      An
Employee’s Section 401(k) Deferrals are treated as Employer Contributions
for all purposes under this Plan, except as otherwise provided under the Code or
Treasury regulations.  If the Employer adopts the Nonstandardized
401(k) Agreement and does not elect to allow Section 401(k) Deferrals under
Part 4A of the Agreement, the only contributions an Eligible Participant may
make to the Plan are Employee After-Tax Contributions as authorized under
Article 3 of this BPD and Part 4D of the Nonstandardized
Agreement.  In either case, an Eligible Participant may also receive
Employer Nonelective Contributions and/or Employer Matching Contributions under
the Plan, to the extent authorized under the Agreement.  (The Employee
may not make Employee After-Tax Contributions under the Standardized 401(k)
Agreement.)

       

      
        	
                 
      

              	
                (1)

              	
                Change in deferral
      election.  At least once a year, an Eligible Participant
      may enter into a new Salary Reduction Agreement, or may change his/her
      elections under an existing Salary Reduction Agreement, at the time and in
      the manner prescribed by the Plan Administrator on the Salary Reduction
      Agreement form (or other written procedures).  The Salary
      Reduction Agreement may also provide elections as to the investment funds
      into which the Section 401(k) Deferrals will be contributed and the
      time and manner a Participant may change such
  elections.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Automatic deferral
      election.  If elected under Part 4A, #14 of the
      Agreement, the Employer will automatically withhold the amount designated
      under Part 4A, #14 from Eligible Participants’ Included Compensation for
      payroll periods starting with such Participants’ Entry Date, unless the
      Eligible Participant completes a Salary Reduction Agreement electing a
      different deferral amount (including a zero deferral
      amount).  The Employer must designate in Part 4A, #14 of the
      Agreement the date as of which an Employee’s deferral election will be
      taken into account to override the automatic deferral election under this
      subparagraph (2).  This automatic deferral election does not
      apply to any Eligible Participant who has elected to defer an amount equal
      to or greater than the automatic deferral amount designated in Part 4A,
      #14 of the Agreement.  The Employer may elect under Part 4A,
      #14.b. of the Agreement to apply the automatic deferral election only to
      Employees who become Eligible Participants after a specified
      date.  The Plan Administrator will deposit all amounts withheld
      pursuant to this automatic deferral election into the appropriate
      Participant’s Section 401(k) Deferral
  Account.

              

      

       

      Prior to
the time an automatic deferral election first goes into effect, an Eligible
Participant must receive written notice concerning the effect of the automatic
deferral election and his/her right to elect a different level of deferral under
the Plan, including the right to elect not to defer.  After receiving
the notice, an Eligible Participant must have a reasonable time to enter into a
new Salary Reduction Agreement before any automatic deferral election goes into
effect.

       

      
        	
                 
      

              	
                (b)

              	
                Employer Matching
      Contributions.  If so elected under Part 4B of the
      Agreement, the Employer will make an Employer Matching Contribution, in
      accordance with the matching contribution formula(s) selected in Part 4B,
      #16, to Eligible Participants who satisfy the allocation conditions under
      Part 4B, #19 of the Agreement.  See
      Section 2.6.  Any Employer Matching Contribution determined
      under Part 4B, #16 will be allocated to the Eligible Participant’s
      Employer Matching Contribution
Account.

              

      

       

      
        
          
          

        

        
          12

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (1)

              	
                Applicable
      contributions.  The Employer must elect under the
      Nonstandardized Agreement whether the matching contribution formula(s)
      applies to Section 401(k) Deferrals, Employee After-Tax
      Contributions, or both.  Under the Standardized Agreement,
      Employer Matching Contributions apply only to Section 401(k)
      Deferrals.  The contributions eligible for an Employer Matching
      Contribution are referred to under this Section as “applicable
      contributions.”  If a matching formula applies to both
      Section 401(k) Deferrals and Employee After-Tax Contributions, such
      contributions are aggregated to determine the Employer Matching
      Contribution allocated under the
formula.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Multiple
      formulas.  If the Employer elects more than one matching
      contribution formula under Part 4B, #16 of the Agreement, each formula is
      applied separately.  An Eligible Participant’s aggregate
      Employer Matching Contributions for a Plan Year will be the sum of the
      Employer Matching Contributions the Participant is entitled to under all
      such formulas.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                Applicable contributions taken
      into account under the matching contribution
      formula.  The Employer must elect under Part 4B, #17.a.
      of the Agreement the period for which the applicable contributions are
      taken into account in applying the matching contribution formula(s) and in
      applying any limits on the amount of such contributions that may be taken
      into account under the formula(s).  In applying the matching
      contribution formula(s), applicable contributions (and Included
      Compensation) are determined separately for each designated period and any
      limits on the amount of applicable contributions taken into account under
      the matching contribution formula(s) are applied separately for each
      designated period.

              

      

       

      
        	
                 
      

              	
                (4)

              	
                Partial period of
      participation.  In applying the matching contribution
      formulas) under the Plan to an Employee who is an Eligible Participant for
      only part of the Plan Year, the Employer may elect under Part 4B, #17.b.
      of the Agreement to take into account Included Compensation for the entire
      Plan Year or only for the portion of the Plan Year during which the
      Employee is an Eligible Participant.  Alternatively, the
      Employer may elect under Part 4B, #17.b.(3) of the Agreement to take into
      account Included Compensation only for the period that the Employee
      actually makes applicable contributions under the Plan.  In
      applying this subsection (4), an Employee’s status as an Eligible
      Participant is determined solely with respect to the Employer Matching
      Contribution under Part 4B of the
Agreement.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Qualified Matching
      Contributions (QMACs).  If so elected under Part 4B, #18
      of the Agreement, the Employer may treat all (or a portion) of its
      Employer Matching Contributions as QMACs.  If an Employer
      Matching Contribution is designated as a QMAC, it must satisfy the
      requirements for a QMAC (as described in Section 17.7(g)) at the time
      the contribution is made to the Plan and must be allocated to the
      Participant’s QMAC Account.  To the extent an Employer Matching
      Contribution is treated as a QMAC under Part 4B, #18, such contribution
      will be 100% vested, regardless of any inconsistent elections under Part 6
      of the Agreement relating to Employer Matching
      Contributions.  (See Sections 17.2(d)(2) and 17.3(d)(2) for
      the ability to make QMACs to correct an ADP or ACP failure without regard
      to any election under Part 4B, #18 of the
  Agreement.)

              

      

       

      Under
Part 4B, #18, the Employer may designate all Employer Matching Contributions as
QMACs or may designate only those Employer Matching Contributions under specific
matching contribution formula(s) to be QMACs.  Alternatively, the
Employer may authorize a discretionary QMAC, in addition to the Employer
Matching Contributions designated under Part 4B, #16, to be allocated uniformly
as a percentage of Section 401(k) Deferrals made during the Plan
Year.  The Employer may elect under the Agreement to allocate the
discretionary QMAC only to Eligible Participants who are Nonhighly Compensated
Employees or to all Eligible Participants.  If the Employer elects
both a discretionary Employer Matching Contribution formula and a discretionary
QMAC formula, the Employer must designate, in writing, the extent to which any
matching contribution is intended to be an Employer Matching Contribution or a
QMAC.

       

      
        	
                 
      

              	
                (d)

              	
                Employer Nonelective
      Contributions.  If so elected under Part 4C of the
      Agreement, the Employer may make Employer Nonelective Contributions on
      behalf of each Eligible Participant under the Plan who has satisfied the
      allocation conditions described in Part 4C, #24 of the
      Agreement.  See Section 2.6.  The Employer must
      designate under Part 4C, #20 of the Agreement the amount of any Employer
      Nonelective Contributions it wishes to make under the Plan.  The
      amount of any Employer Nonelective Contributions authorized under the Plan
      and the method of allocating such contributions is described in
      Section 2.2 of this Article.

              

      

       

      
        
          
          

        

        
          13

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (e)

              	
                Qualified Nonelective
      Contributions (QNECs).  The Employer may elect under Part
      4C, #22 of the Agreement to permit discretionary QNECs under the
      Plan.  A QNEC must satisfy the requirements for a QNEC (as
      described in Section 17.7(h)) at the time the contribution is made to
      the Plan and must be allocated to the Participant’s QNEC
      Account.  If the Plan authorizes the Employer to make both a
      discretionary Employer Nonelective Contribution and a discretionary QNEC,
      the Employer must designate, in writing, the extent to which any
      contribution is intended to be an Employer Nonelective Contribution or a
      QNEC.  To the extent an Employer Nonelective Contribution is
      treated as a QNEC under Part 4C, #22, such contribution will be 100%
      vested, regardless of any inconsistent elections under Part 6 of the
      Agreement relating to Employer Nonelective Contributions.  (See
      Sections 17.2(d)(2) and 17.3(d)(2) for the ability to make QNECs to
      correct an ADP or ACP failure without regard to any election under Part
      4C, #22 of the Agreement.)

              

      

       

      If the
Employer makes a QNEC for the Plan Year, it will be allocated to Participants’
QNEC Account based on the allocation method selected by the Employer under Part
4C, #22 of the Agreement.  An Eligible Participant will receive a QNEC
allocation even if he/she has not satisfied any allocation conditions designated
under Part 4C, #24 of the Agreement, unless the Employer elects otherwise under
the Part 4C, #22.c. of the Agreement.

       

      
        	
                 
      

              	
                (1)

              	
                Pro Rata Allocation
      Method.  If the Employer elects the Pro Rata Allocation
      Method under Part 4C, #22.a. of the Agreement, any Employer Nonelective
      Contribution properly designated as a QNEC will be allocated as a uniform
      percentage of Included Compensation to all Eligible Participants who are
      Nonhighly Compensated Employees or to all Eligible Participants, as
      specified under Part 4C, #22.a.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Bottom-up QNEC
      method.  If the Employer elects the Bottom-up QNEC method
      under Part 4C, #22.b. of the Agreement, any Employer Nonelective
      Contribution properly designated as a QNEC will be first allocated to the
      Eligible Participant with the lowest Included Compensation for the Plan
      Year for which the QNEC is being allocated.  To receive an
      allocation of the QNEC under this subsection (2), the Eligible Participant
      must be a Nonhighly Compensated Employee for the Plan Year for which the
      QNEC is being allocated.

              

      

       

      The QNEC
will be allocated to the Eligible Participant with the lowest Included
Compensation until all of the QNEC has been allocated or until the Eligible
Participant has reached his/her Annual Additions Limitation, as described in
Article 7.  For this purpose, if two or more Eligible
Participants have the same Included Compensation, the QNEC will be allocated
equally to each Eligible Participant until all of the QNEC has been allocated,
or until each Eligible Participant has reached his/her Annual Additions
Limitation.  If any QNEC remains unallocated, this process is repeated
for the Eligible Participant(s) with the next lowest level of Included
Compensation in accordance with the provisions under this subsection (2), until
all of the QNEC is allocated.

       

      
        	
                 
      

              	
                (f)

              	
                Safe Harbor
      Contributions.  If so elected under Part 4E of the 401(k)
      Agreement, the Employer may elect to treat this Plan as a Safe Harbor
      401(k) Plan.  To qualify as a Safe Harbor 401(k) Plan, the
      Employer must make a Safe Harbor Nonelective Contribution or a Safe Harbor
      Matching Contribution under the Plan.  Such contributions are
      subject to special vesting and distribution restrictions and must be
      allocated to the Eligible Participants’ Safe Harbor Nonelective
      Contribution Account or Safe Harbor Matching Contribution Account, as
      applicable.  Section 17.6 describes the requirements that
      must be met to qualify as a Safe Harbor 401(k) Plan and the method for
      calculating the amount of the Safe Harbor Contribution that must be made
      under the Plan.

              

      

       

      
        	
                 
      

              	
                (g)

              	
                Prior SIMPLE 401(k)
      plan.  If this Agreement is being used to amend or
      restate a 401(k) plan which complied with the SIMPLE 401(k) plan
      provisions under Code §401(k)(11), any provision in this Agreement which
      is inconsistent with the SIMPLE 401(k) plan provisions is not effective
      for any Plan Year during which the plan complied with the SIMPLE 401(k)
      plan provisions.

              

      

       

      
        	
                2.4

              	
                Money Purchase Plan
      Contribution and Allocations.  This Section 2.4
      applies if the Employer has adopted the money purchase plan
      Agreement.  Any reference to the Agreement under this
      Section 2.4 is a reference to the money purchase plan
      Agreement.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Employer
      Contributions.  The Employer must elect under Part 4 of
      the Nonstandardized Agreement to make Employer Contributions under one or
      more of the following methods:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                as
      a uniform percentage of each Eligible Participant’s Included
      Compensation;

              

      

       

      
        
          
          

        

        
          14

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (2)

              	
                as
      a uniform dollar amount for each Eligible
  Participant;

              

      

       

      
        	
                 
      

              	
                (3)

              	
                under
      the Permitted Disparity Method (using either the individual method or
      group method);

              

      

       

      
        	
                 
      

              	
                (4)

              	
                under
      a formula based on service with the Employer;
or

              

      

       

      
        	
                 
      

              	
                (5)

              	
                under
      a Davis-Bacon Contribution Formula.

              

      

       

      Under the
Standardized Agreement, the Employer may only elect to make an Employer
Contribution as a uniform percentage of Included Compensation, a uniform dollar
amount, or under the Permitted Disparity Method.

       

      An
Eligible Participant is only entitled to share in the Employer Contribution if
such Participant satisfies the allocation conditions described under Part 4, #15
of the Agreement.  See Section 2.6.

       

      If the
Employer elects more than one Employer Contribution formula under Part 4, #12 of
the Agreement, each formula is applied separately.  An Eligible
Participant’s aggregate Employer Contributions for a Plan Year will be the sum
of the Employer Contributions the Participant is entitled to under all such
formulas.

       

      
        	
                 
      

              	
                (b)

              	
                Uniform percentage or uniform
      dollar amount.  The contribution made by the Employer
      must be allocated to Eligible Participants in a definitely determinable
      manner.  If the Employer elects to make an Employer Contribution
      as a uniform percentage of Included Compensation under Part 4, #12.a. of
      the Agreement or as a uniform dollar amount under Part 4, #12.b. of the
      Agreement, each Eligible Participant’s allocation of the Employer
      Contribution will equal the amount determined under the contribution
      formula elected under the
Agreement.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Permitted Disparity
      Method.  The Employer may elect under Part 4, #12.c. of
      the Agreement to use the Permitted Disparity Method using either the
      individual method or the group method.  An Employer may not
      elect a Permitted Disparity Method under the Plan if another qualified
      plan of the Employer, which covers any of the same Employees, uses
      permitted disparity in determining the allocation of contributions or
      accrual of benefits under the plan.

              

      

       

      For
purposes of applying the Permitted Disparity Method, Excess Compensation is the
portion of an Eligible Participant’s Included Compensation that exceeds the
Integration Level.  The Integration Level is the Taxable Wage Base,
unless the Employer designates a different amount under Part 4, #14.b. of the
Agreement.

       

      
        	
                 
      

              	
                (1)

              	
                Individual
      method.  If the Employer elects the Permitted Disparity
      Method using the individual method, each Eligible Participant will receive
      an allocation of the Employer Contribution equal to the amount determined
      under the contribution formula under Part 4, #12.c.(1) of the
      Agreement.  Under the individual Permitted Disparity Method, the
      Employer will contribute (i) a fixed percentage of each Eligible
      Participant’s Included Compensation for the Plan Year plus (ii) a
      fixed percentage of each Eligible Participant’s Excess
      Compensation.  The percentage of each Eligible Participant’s
      Excess Compensation under (ii) may not exceed the lesser of the
      percentage of total Included Compensation contributed under (i) or
      the Applicable Percentage under the following
  table:

              

      

       

      
        
          
            	
                    Integration
      Level

                    (As a percentage of the Taxable Wage
      Base)

                  	
                    Applicable

                    Percentage

                  
	
                    100%

                  	
                    5.7%

                  
	
                    More
      than 80% but less than 100%

                  	
                    5.4%

                  
	
                    More
      than 20% and not more than 80%

                  	
                    4.3%

                  
	
                    20%
      or less

                  	
                    5.7%

                  
	 
      	 
      

          

        

      

      
        	
                 
      

              	
                (2)

              	
                Group
      method.  If the Employer elects the Permitted Disparity
      Method using the group method under Part 4, #12.c.(2) of the Agreement,
      the Employer will contribute a fixed percentage (as designated in the
      Agreement) of the total Included Compensation for the Plan Year of all
      Eligible Participants.  The total Employer Contribution is then
      allocated among the Eligible Participants under either the Two-Step
      Formula or the Four-Step Formula described
  below.

              

      

       

      
        
          
          

        

        
          15

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (i)

              	
                Two-Step
      Formula.  If the Employer elects the Two-Step Formula,
      the Employer Contribution will be allocated in the same manner as under
      Section 2.2(b)(2)(i) above.  However, the Employer may
      elect to have the Four-Step Formula automatically apply for any Plan Year
      in which the Plan is a Top-Heavy
Plan.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                Four-Step
      Formula.  If the Employer elects the Four-Step Formula or
      if the Plan is a Top-Heavy Plan and the Employer elects to have the
      Four-Step Formula apply for Plan Years when the Plan is a Top-Heavy Plan,
      the Employer Contribution will be allocated to Eligible Participants in
      the same manner as under Section 2.2(b)(2)(ii)
  above.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Contribution based on
      service.  The Employer may elect under Part 4, #12.d. of
      the Nonstandardized Agreement to provide an Employer Contribution for each
      Eligible Participant based on the service performed by such Eligible
      Participant during the Plan Year (or other period designated under Part 4,
      #13.a. of the Agreement).  The Employer may provide a fixed
      dollar amount of a fixed percentage of Included Compensation for each Hour
      of Service, each week of employment or any other measuring period selected
      under Part 4, #12.d. of the Nonstandardized Agreement.  If the
      Employer elects to make a contribution based on service, each Eligible
      Participant will receive an allocation of the Employer Contribution equal
      to the amount determined under the contribution formula under Part 4,
      #12.d. of the Nonstandardized
Agreement.

              

      

       

      
        	
                 
      

              	
                (e)

              	
                Davis-Bacon Contribution
      Formula.  The Employer may elect under Part 4, #12.e. of
      the Nonstandardized Agreement to provide an Employer Contribution for each
      Eligible Participant who performs Davis-Bacon Act Service.  For
      this purpose, Davis-Bacon Act Service is any service performed by an
      Employee under a public contract subject to the Davis-Bacon Act or to any
      other federal, state or municipal prevailing wage law.  Each
      such Eligible Participant will receive a contribution based on the hourly
      contribution rate for the Participant’s employment classification, as
      designated on Schedule A of the Agreement.  Schedule A
      is incorporated as part of the Agreement.  In applying the
      Davis-Bacon Contribution Formula under this subsection (e), the following
      default rules will apply.  The Employer may modify these default
      rules under Part 4, #12.e.(2) of the Nonstandardized
      Agreement.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Eligible
      Employees.  Highly Compensated Employees are Excluded
      Employees for purposes of receiving an Employer Contribution under the
      Davis-Bacon Contribution Formula.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Minimum age and service
      conditions.  No minimum age or service conditions will
      apply for purposes of determining an Employee’s eligibility under the
      Davis-Bacon Contribution Formula.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                Entry
      Date.  For purposes of applying the Davis-Bacon
      Contribution Formula, an Employee becomes an Eligible Participant on
      his/her Employment Commencement
Date.

              

      

       

      
        	
                 
      

              	
                (4)

              	
                Allocation
      conditions.  No allocation conditions (as described in
      Section 2.6) will apply for purposes of determining an Eligible
      Participant’s allocation under the Davis-Bacon Contribution
      Formula.

              

      

       

      
        	
                 
      

              	
                (5)

              	
                Vesting.  Employer
      Contributions made pursuant to the Davis-Bacon Contribution Formula are
      always 100% vested.

              

      

       

      
        	
                 
      

              	
                (6)

              	
                Offset of other Employer
      Contributions.  The contributions under the Davis Bacon
      Contribution Formula will not offset any other Employer Contributions
      under the Plan.  However, the Employer may elect under Part 4,
      #12.e.(1) of the Nonstandardized Agreement to offset any other Employer
      Contributions made under the Plan by the Employer Contributions a
      Participant receives under the Davis-Bacon Contribution
      Formula.

              

      

       

      
        
          	
                   
      

                	
                  (f)

                	
                  Applicable period for
      determining Included Compensation.  In determining the
      amount of Employer Contribution to be allocated to an Eligible
      Participant, Included Compensation is determined separately for each
      period designated under Part 4, #13.a. of the Agreement.  If the
      Employer elects the Permitted Disparity Method under Part 4, #12.c. of the
      Agreement, the period designated under Part 4, #13.a. must be the Plan
      Year.  If the Employer elects an Employer Contribution formula
      under Part 4, #12 of the Agreement other than the Permitted Disparity
      Method, and elects a period under Part 4, #13.a. other than the Plan Year,
      a 

                

           

          
            
              
              

            

            
              16

              
                

              

            

            
              
              

            

          

          	 	 	Participant’s
      allocation of Employer Contributions will be determined separately for
      each period based solely on Included Compensation for such
      period.  If the Employer elects the service formula under Part
      4, #12.d. of the Nonstandardized Agreement, the Employer Contribution also
      will be determined separately for each period designated under Part 4,
      #13.a. of the Agreement based on service performed during such
      period.  The Employer need not actually make the Employer
      Contribution during the designated period, provided the total Employer
      Contribution for the Plan Year is allocated based on the proper Included
      Compensation.

        

      

       

      
        	
                 
      

              	
                (g)

              	
                Special rules for determining
      Included Compensation.  The same rules as discussed under
      Section 2.2(c)(2) apply to permit the Employer to elect under Part 4,
      #13.b. of the Agreement to take into account an Employee’s Included
      Compensation for the entire Plan Year, even if the Employee is an Eligible
      Participant for only part of the Plan Year.  If no election is
      made under Part 4, #13.b., only Included Compensation for the portion of
      the Plan Year while an Employee is an Eligible Participant will be taken
      into account in determining an Employee’s Employer Contribution under the
      Plan.  The Employer also may elect under Part 4, #13.c. of the
      Agreement to take into account Included Compensation for the calendar year
      ending in the Plan Year or other 12-month period, as provided in
      Section 2.2(c)(3).

              

      

       

      
        	
                 
      

              	
                (h)

              	
                Limit on contribution where
      Employer maintains another plan in addition to a money purchase
      plan.  If the Employer adopts the money purchase plan
      Agreement and also maintains another qualified retirement plan, the
      contribution to be made under the money purchase plan Agreement (as
      designated in Part 4 of the Agreement) will not exceed the maximum amount
      that is deductible under Code §404(a)(7), taking into account all
      contributions that have been made to the plans prior to the date a
      contribution is made under the money purchase plan
    Agreement.

              

      

       

      
        	
                2.5

              	
                Target Benefit Plan
      Contribution.  This Section 2.5 applies if the
      Employer has adopted the target benefit plan Agreement.  Any
      reference to the Agreement under this Section 2.5 is a reference to
      the target benefit plan Agreement.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Stated
      Benefit.  A Participant’s Stated Benefit, as of any Plan
      Year, is the amount determined in accordance with the benefit formula
      selected under Part 4 of the Agreement, payable annually in the form of a
      Straight Life Annuity commencing upon the Participant’s Normal Retirement
      Age (as defined in Part 5 of the Agreement) or current age (if
      later).  In applying the benefit formula under Part 4, all
      projected Years of Participation (as defined in subsection (d)(10) below)
      are counted beginning with the first Plan Year and projecting through the
      last day of the Plan Year in which the Participant attains Normal
      Retirement Age (or the current Plan Year, if later), assuming all relevant
      factors remain constant for future Plan Years.  For this
      purpose, the first Plan Year is the latest
of:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                the
      first Plan Year in which the Participant becomes an Eligible
      Participant;

              

      

       

      
        	
                 
      

              	
                (2)

              	
                the
      first Plan Year immediately following a Plan Year in which the Plan did
      not satisfy the target benefit plan safe harbor under Treas. Reg.
      §1.401(a)(4)-8(b)(3); or

              

      

       

      
        	
                 
      

              	
                (3)

              	
                the
      first Plan Year taken into account under the Plan’s benefit formula, as
      designated in Part 4, #13.c. of the Agreement.  If Part 4,
      #13.c. is not completed, the first Plan Year taken into account under this
      subsection (3) will be the original Effective Date of this Plan, as
      designated under #59.a. or #59.b.(2) of the Agreement, as
      applicable.

              

      

       

      If this
Plan is a “prior safe harbor plan” then, solely for purposes of determining
projected Years of Participation, the Plan is deemed to satisfy the target
benefit plan safe harbor under Treas. Reg. §1.401(a)(4)-8(b)(3) and the
Participant is treated as an Eligible Participant under the Plan for any Plan
Year beginning prior to January 1, 1994.  This Plan is a prior
safe harbor plan if it was originally in effect on September 19, 1991, and
on that date the Plan contained a stated benefit formula that took into account
service prior to that date, and the Plan satisfied the applicable
nondiscrimination requirements for target benefit plans for those prior
years.  For purposes of determining whether a plan satisfies the
applicable nondiscrimination requirements for target benefit plans for Plan
Years beginning before January 1, 1994, no amendments after
September 19, 1991, other than amendments necessary to satisfy §401(1) of
the Code, will be taken into account.

       

      
        	
                 
      

              	
                (b)

              	
                Employer
      Contribution.  Each Plan Year, the Employer will
      contribute to the Plan on behalf of each Eligible Participant who has
      satisfied the allocation conditions under Part 4, #15 of the Agreement, an
      amount necessary to fund the Participant’s Stated Benefit, determined in
      accordance with the benefit formula selected under Part 4, #13 of the
      Agreement.  The Employer’s required contribution may be reduced
      by forfeitures in accordance with the provisions of
      Section 5.5(b).

              

      

       

      
        
          
          

        

        
          17

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (1)

              	
                Participant has not reached
      Normal Retirement Age.  If a Participant has not reached
      Normal Retirement Age by the last day of the Plan Year, the Employer
      Contribution for such Plan Year with respect to that Participant is the
      excess, if any, of the Present Value Stated Benefit (as defined in
      subsection (3) below) over the Theoretical Reserve (as defined in
      subsection (4) below), multiplied by the appropriate Amortization Factor
      from Table II under Exhibit A of the Agreement.  The
      factors under Table II are determined based on the applicable interest
      rate assumptions selected under Part 4, #14.b.(1) of the
      Agreement.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Participant has reached Normal
      Retirement Age.  If a Participant has reached Normal
      Retirement Age by the last day of the Plan Year, the Employer Contribution
      for such Plan Year with respect to that Participant is the excess, if any,
      of the Present Value Stated Benefit (as defined in subsection (3) below)
      over the Theoretical Reserve (as defined in subsection (4)
      below).

              

      

       

      
        	
                 
      

              	
                (3)

              	
                Present Value Stated
      Benefit.  For purposes of determining the Employer
      Contribution under the Plan, a Participant’s Present Value Stated Benefit
      is the Participant’s Stated Benefit multiplied by the appropriate present
      value factor under Table I or Table IA, as appropriate (if the Participant
      has not attained Normal Retirement Age) or Table IV (if the Participant
      has attained Normal Retirement Age).  The Present Value Stated
      Benefit must be further adjusted by the factors under Table III if the
      Normal Retirement Age under the Plan is other than age 65.  (See
      Exhibit A under the Agreement for the applicable factors.  The
      applicable factors are determined based on the applicable interest rate
      assumptions selected under Part 4, #14.b.(1) of the Agreement and assuming
      a UP-1984 mortality table.  If the Employer elects a different
      applicable mortality table under Part 4, #14.b.(2), appropriate factors
      must be attached to the Agreement.)

              

      

       

      
        	
                 
      

              	
                (4)

              	
                Theoretical
      Reserve.  Except as provided in the following paragraph,
      for the first Plan Year for which the Stated Benefit is determined (see
      subsection (a) above), a Participant’s Theoretical Reserve is
      zero.  For each subsequent Plan Year, the Theoretical Reserve is
      the sum of the Theoretical Reserve for the prior Plan Year plus the
      Employer Contribution required for such prior Plan Year.  The
      sum is then adjusted for interest (using the Plan’s interest assumptions
      for the prior Plan Year) through the last day of the current Plan
      Year.  For any Plan Year following the Plan Year in which the
      Participant attains Normal Retirement Age, no interest adjustment is
      required.  For purposes of determining a Participant’s
      Theoretical Reserve, minimum contributions required solely to comply with
      the Top-Heavy Plan rules under Article 16 are not
      included.

              

      

       

      If this
Plan was a prior safe harbor plan (see the definition of prior safe harbor plan
under subsection (a) above), with a benefit formula that takes into account Plan
Years prior to the first Plan Year this Plan satisfies the target benefit plan
safe harbor under Treas. Reg. §1.401(a)(4)-8(b)(3)(c), the Theoretical Reserve
for the first Plan Year is determined by subtracting the result in subsection
(ii) from the result in subsection (i).

       

      
        	
                 
      

              	
                (i)

              	
                Determine
      the present value of the Stated Benefit as of the last day of the Plan
      Year immediately preceding the first Plan Year this Plan satisfies the
      target benefit plan safe harbor under Treas. Reg. §1.401(a)(4)-8(b)(3)(c),
      using the actuarial assumptions, the provisions of the Plan, and the
      Participant’s compensation as of such date.  For a Participant
      who has attained Normal Retirement Age, the Stated Benefit will be
      determined using the actuarial assumptions, the provisions of the Plan,
      and the Participant’s compensation as of such date, using a straight life
      annuity factor for a Participant whose attained age is the Normal
      Retirement Age under the Plan.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                Determine
      the present value of future Employer Contributions (i.e., the Employer
      Contributions due each Plan Year using the actuarial assumptions, the
      provisions of the Plan (disregarding those provisions of the Plan
      providing for the limitations of §415 of the Code or the minimum
      contributions under §416 of the Code)), and the Participant’s compensation
      as of such date, beginning with the first Plan Year through the end of the
      Plan Year in which the Participant attains Normal Retirement
      Age.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Benefit
      formula.  The Employer may elect under Part 4 of the
      Agreement to apply a Nonintegrated Benefit Formula or an Integrated
      Benefit Formula.  The benefit formula selected under Part 4 of
      the Agreement must comply with the target benefit plan safe harbor rules
      under Treas. Reg.
§1.401(a)(4)-8(b)(3).

              

      

       

      
        
          
          

        

        
          18

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (1)

              	
                Nonintegrated Benefit
      Formula.  Under a Nonintegrated Benefit Formula, benefits
      provided under Social Security are not taken into account when determining
      an Eligible Participant’s Stated Benefit.  A Nonintegrated
      Benefit Formula may provide for a Flat Benefit or a Unit
      Benefit.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                Flat
      Benefit.  The Employer may elect under Part 4, #13.a.(1)
      of the Agreement to apply a Flat Benefit formula that provides a Stated
      Benefit equal to a specified percentage of Average
      Compensation.  A Participant’s Stated Benefit determined under
      the Flat Benefit formula will be reduced pro rata if the Participant’s
      projected Years of Participation are less than 25 Years of
      Participation.  For a Participant with less than 25 projected
      Years of Participation, the base percentage and the excess percentage are
      reduced by multiplying such percentages by a fraction, the numerator of
      which is the Participant’s projected Years of Participation, and the
      denominator of which is 25.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                Unit
      Benefit.  The Employer may elect under Part 4, #13.a.(2)
      of the Agreement or under Part 4, #13.a.(3) of the Nonstandardized
      Agreement to apply a Unit Benefit formula that provides a Stated Benefit
      equal to a specified percentage of Average Compensation multiplied by the
      Participant’s Years of Participation with the Employer.  The
      Employer may elect to limit the Years of Participation taken into account
      under a Unit Benefit formula, however, the Plan must take into account all
      Years of Participation up to at least 25
years.

              

      

       

      If the
Employer elects a tiered formula under Part 4, #13.a.(3) of the Nonstandardized
Agreement, the highest benefit
percentage for any Participant with less than 33 Years of Participation cannot
be more than one-third larger than the lowest benefit
percentage for any Participant with less than 33 Years of
Participation.  This requirement is satisfied if the percentage under
Part 4, #13.a.(3)(a) applies to all Years of Participation up to at least
33.  If the percentage under Part 4, #13.a.(3)(a) applies to Years of
Participation less than 33, this paragraph will be satisfied if the total Years
of Participation taken into account under Part 4, #13.a.(3)(b) and Part 4,
#13.a.(3)(d) is not less than 33 and the percentage designated in Part 4,
#13.a.(3)(c) is not less than P1(25-Y)/(33-Y) and is not greater than
Pl(44-Y)/(33-Y), where P1 is the percentage under Part 4, #13.a.(3)(a) and Y is
the number of Years of Participation to which the percentage under Part 4,
#13.a.(3)(a) applies.  If the total Years of Participation taken into
account under Part 4, #13.a.(3)(b) and Part 4, #13.a.(3)(d)is less than 33, a
similar calculation applies to any percentage designated in Part 4,
#13.a.(3)(e).

       

      
        	
                 
      

              	
                (2)

              	
                Integrated Benefit
      Formula.  An Integrated Benefit Formula is designed to
      provide a greater benefit to certain Participants to make up for benefits
      not provided under Social Security.  An Integrated Benefit
      Formula may provide for a Flat Excess Benefit, a Unit Excess Benefit, a
      Flat Offset Benefit, or a Unit Offset Benefit.  An Employer may
      not elect an Integrated Benefit Formula under the Plan if another
      qualified plan of the Employer, which covers any of the same Employees,
      uses permitted disparity (or imputes permitted disparity) in determining
      the allocation of contributions or accrual of benefits under the
      plan.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                Flat Excess
      Benefit.  The Employer may elect under Part 4, #13.b.(1)
      of the Agreement to apply a Flat Excess Benefit formula that provides a
      Stated Benefit equal to a specified percentage of Average Compensation
      (“base percentage”) plus a specified percentage of Excess Compensation
      (“excess percentage”).

              

      

       

      
        	
                 
      

              	
                (A)

              	
                Maximum permitted
      disparity.  In completing a Flat Excess Benefit formula
      under Part 4, #13.b.(1) of the Agreement, the excess percentage under Part
      4, #13.b.(1)(b) may not exceed the Maximum Disparity Percentage identified
      under subsection (3)(i) below.  The excess percentage may
      be further reduced under the Cumulative Disparity Limit under subsection
      (3)(iv) below.

              

      

       

      
        	
                 
      

              	
                (B)

              	
                Limitation on Years of
      Participation.  The Participant’s base percentage and
      excess percentage under the Flat Excess Benefit formula are reduced pro
      rata if the Participant’s projected Years of Participation are less than
      35 years.  For a Participant with less than 35 projected Years
      of Participation, the base percentage and the excess percentage are
      reduced by multiplying such percentages by a fraction, the numerator of
      which is the Participant’s projected Years of Participation, and the
      denominator of which is 35.

              

      

       

      
        
          
          

        

        
          19

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (ii)

              	
                Unit Excess
      Benefit.  The Employer may elect under Part 4, #13.b.(2)
      of the Agreement or under Part 4, #13.b.(3) of the Nonstandardized
      Agreement to apply a Unit Excess Benefit formula which provides a Stated
      Benefit equal to a specified percentage of Average Compensation (“base
      percentage”) plus a specified percentage of Excess Compensation (“excess
      percentage”) multiplied by the Participant’s Years of Participation with
      the Employer.

              

      

       

      
        	
                 
      

              	
                (A)

              	
                Maximum permitted
      disparity.  In completing a Unit Excess Benefit formula
      under Part 4, #13.b. of the Agreement, the excess percentage under the
      formula may not exceed the Maximum Disparity Percentage identified under
      subsection (3)(i) below.  In addition, if the Employer
      elects a tiered formula under Part 4, #13.b.(3) of the Nonstandardized
      Agreement, the percentage designated under Part 4, #13.b.(3)(d) and/or
      Part 4, #13.b.(3)(f), as applicable, may not exceed the sum of the base
      percentage under Part 4, #13.b.(3)(a) and the excess percentage under Part
      4, #13.b.(3)(b).

              

      

       

      
        	
                 
      

              	
                (B)

              	
                Limitation on Years of
      Participation.  The Employer must identify under Part 4,
      #13.b. the Years of Participation that will be taken into account under
      the Unit Excess Benefit formula.  If the Employer elects a
      uniform formula under Part 4, #13.b.(2) of the Agreement, the Plan must
      take into account all Years of Participation up to at least
      25.  In addition, a Participant may not be required to complete
      more than 35 Years of Participation to earn his/her full Stated
      Benefit.  (See the Cumulative Disparity Limit under subsection
      (3)(iv) below for additional restrictions that may limit a
      Participant’s Years of Participation that may be taken into account under
      the Plan.)

              

      

       

      If the
Employer elects a tiered formula under Part 4, #13.b.(3) of the Nonstandardized
Agreement and the Years of Participation specified under Part 4, #13.b.(3)(c) is
less than 35, the percentage under Part 4, #13.b.(3)(d) must equal the sum of
the base percentage under Part 4, #13.b.(3)(a) and the excess percentage under
Part 4, #13.b.(3)(b) and any Years of Participation required under Part 4,
#13.b.(3)(e) may not be less than 35 minus the Years of Participation designated
under Part 4, #13.b.(3)(c).  (See the Cumulative Disparity Limit under
subsection (3)(iv) below for additional restrictions that may limit a
Participant’s Years of Participation that may be taken into account under the
Plan.)  If the number of Years of Participation specified under Part
4, #13.b.(3)(c) is less than 35, and Part 4, #13.b.(3)(d) is not checked, the
percentage specified under Part 4, #13.b.(3)(f) must equal the sum of the base
percentage under Part 4, #13.b.(3)(a) and the excess percentage under Part 4,
#13.b.(3)(b).

       

      
        	
                 
      

              	
                (iii)

              	
                Flat Offset
      Benefit.  The Employer may elect under Part 4, #13.b.(4)
      of the Nonstandardized Agreement or Part 4, #13.b.(3) of the Standardized
      Agreement to apply a Flat Offset Benefit formula that provides a Stated
      Benefit equal to a specified percentage of Average Compensation (“gross
      percentage”) offset by a specified percentage of Offset Compensation
      (“offset percentage”).

              

      

       

      
        	
                 
      

              	
                (A)

              	
                Maximum permitted
      disparity.  In applying a Flat Offset Benefit formula,
      the offset percentage for any Participant may not exceed the Maximum
      Offset Percentage identified under subsection
      (3)(ii) below.  The offset percentage may be further
      reduced under the Cumulative Disparity Limit under subsection
      (3)(iv) below.

              

      

       

      
        	
                 
      

              	
                (B)

              	
                Limitation on Years of
      Participation.  The Participant’s gross percentage and
      offset percentage under the Flat Offset Benefit formula are reduced pro
      rata if the Participant’s projected Years of Participation are less than
      35 years.  For a Participant with less than 35 projected Years
      of Participation, the gross percentage and the offset percentage are
      reduced by multiplying such percentages by a fraction, the numerator of
      which is the Participant’s projected Years of Participation, and the
      denominator of which is 35.

              

      

       

      
        	
                 
      

              	
                (iv)

              	
                Unit Offset
      Benefit.  The Employer may elect under Part 4, #13.b.(5)
      and Part 4, #13.b.(6) of the Agreement or under Part 4, #13.b.(4) of the
      Standardized Agreement to apply a Unit Offset Benefit formula which
      provides a Stated Benefit equal to a specified percentage of Average
      Compensation (“gross percentage”) offset by a specified percentage of
      Offset Compensation (“offset percentage”) multiplied by the Participant’s
      Years of Participation with the
Employer.

              

      

       

      
        	
                 
      

              	
                (A)

              	
                Maximum permitted
      offset.  In applying a Unit Offset Benefit formula, the
      offset percentage for any Participant may not exceed the Maximum Offset
      Percentage identified under subsection (3)(ii) below.  In
      addition, if the Employer elects a tiered formula under Part 4, #13.b.(6)
      of the Nonstandardized Agreement, the percentage designated under Part 4,
      #13.b.(6)(d) and/or Part 4, #13.b.(6)(f), as applicable, may not exceed
      the gross percentage under Part 4,
#13.b.(6)(a).

              

      

       

      
        	
                 
      

              	
                (B)

              	
                Limitation on Years of
      Participation.  The Employer must identify under Part 4,
      #13.b. the Years of Participation that will be taken into account under
      the Unit Offset Benefit formula.  If the Employer elects a
      uniform offset formula under Part 4, #13.b.(5) of the Nonstandardized
      Agreement or Part 4, #13.b.(4) of the Standardized Agreement, the Plan
      must take into account all Years of Participation up to at least
      25.  In addition, a Participant may not be required to complete
      more than 35 Years of Participation to earn his/her full Stated
      Benefit.  (See the Cumulative Disparity Limit under subsection
      (3)(iv) below for additional restrictions that may limit a
      Participant’s Years of Participation that may be taken into account under
      the Plan.)

              

      

       

      If the
Employer elects a tiered offset formula under Part 4, #13.b.(6) of the
Nonstandardized Agreement and the Years of Participation specified under Part 4,
#13.b.(6)(c) is less than 35, any percentage under Part 4, #13.b.(6)(d) must
equal the gross percentage under Part 4, #13.d.(6)(a) and any Years of
Participation required under Part 4, #13.b.(6)(e) may not be less than 35 minus
the Years of Participation designated under Part 4,
#13.b.(6)(c).  (See the Cumulative Disparity Limit under subsection
(3)(iv) below for additional restrictions that may limit a Participant’s
Years of Participation that may be taken into account under the
Plan.)  If the number of Years of Participation specified under Part
4, #13.b.(6)(c) is less than 35, and Part 4, #13.b.(6)(d) is not checked, the
percentage specified under Part 4, #13.b.(6)(f) must equal the gross percentage
under Part 4, #13.b.(6)(a).

       

      
        	
                 
      

              	
                (3)

              	
                Special rules for applying
      Integrated Benefit Formulas under Part 4, #13.b. of the
      Agreement.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                Maximum Disparity
      Percentage.  In applying the Flat Excess Benefit formula
      described in subsection (2)(i) above or the Unit Excess Benefit
      formula described in subsection (2)(ii) above, the excess percentage
      under the formula may not exceed the Maximum Disparity
      Percentage.  Under a Flat Excess Benefit formula, the Maximum
      Disparity Percentage is the lesser of the base percentage specified under
      the Agreement or the appropriate factor described under the Simplified
      Table below multiplied by 35.  Under a Unit Excess Benefit
      formula, the Maximum Disparity Percentage is the lesser of the base
      percentage specified under the Agreement or the appropriate factor
      described under the Simplified Table
below.

              

      

       

      In
applying the Simplified Table below, NRA is a Participant’s Normal Retirement
Age under the Plan.  If a Participant’s Normal Retirement Age is prior
to age 55; the applicable factors under the Simplified Table must be further
reduced to a factor that is the Actuarial Equivalent of the factor at age
55.  (See (iii) below for possible adjustments to the Simplified
Table if an Integration Level other than Covered Compensation is selected under
Part 4, #14.d.(1) of the Agreement.)

       

      
        
          
          

        

        
          20

          
            

          

        

        
          
          

        

      

      
        
          
            	
                    Simplified
      Table

                  
	
                    NRA

                  	
                    Maximum

                    Disparity Percentage

                  	
                    NRA

                  	
                    Maximum

                    Disparity Percentage

                  
	
                    70

                  	
                    0.838

                  	
                    62

                  	
                    0.416

                  
	
                    69

                  	
                    0.760

                  	
                    61

                  	
                    0.382

                  
	
                    68

                  	
                    0.690

                  	
                    60

                  	
                    0.346

                  
	
                    67

                  	
                    0.627

                  	
                    59

                  	
                    0.330

                  
	
                    66

                  	
                    0.571

                  	
                    58

                  	
                    0.312

                  
	
                    65

                  	
                    0.520

                  	
                    57

                  	
                    0.294

                  
	
                    64

                  	
                    0.486

                  	
                    56

                  	
                    0.278

                  
	
                    63

                  	
                    0.450

                  	
                    55

                  	
                    0.260

                  
	 
      	 
      	 
      	 
      

          

        

      

      
        	
                 
      

              	
                (ii)

              	
                Maximum Offset
      Percentage.  In applying the Flat Offset Benefit formula
      described in subsection (2)(iii) above or the Unit Offset Benefit
      formula described in subsection (2)(iv) above, the offset percentage
      under the formula may not exceed the Maximum Offset
      Percentage.  Under a Flat Offset Benefit formula, the Maximum
      Offset Percentage is the lesser of 50% of the gross percentage specified
      under the Agreement or the appropriate factor described under the
      Simplified Table above, multiplied by 35.  Under a Unit Offset
      Benefit formula, the Maximum Offset Percentage is the lesser of 50% of the
      gross percentage specified under the Agreement or the appropriate factor
      described under the Simplified Table
above.

              

      

       

      In
applying the Simplified Table above, NRA is a Participant’s Normal Retirement
Age under the Plan.  If a Participant’s Normal Retirement Age is prior
to age 55, the applicable factors under the Simplified Table must be further
reduced to a factor that is the Actuarial Equivalent of the factor at age
55.  (See (iii) below for possible adjustments to the Simplified
Table if an Integration Level other than Covered Compensation is selected under
Part 4, #14.d.(1) of the Agreement.)

       

      
        	
                 
      

              	
                (iii)

              	
                Adjustments to the Maximum
      Disparity Percentage / Maximum Offset Percentage for Integration Level
      other than Covered Compensation.  The factors under the
      Simplified Table under subsection (i) above are based on an
      Integration Level equal to Covered Compensation.  If
      the Employer elects under Part 4, #14.d.(1)(b) ― (e)of the Agreement to
      use an Integration Level other than Covered Compensation, the factors
      under the Simplified Table may have to be modified.  If the
      Employer elects to modify the Integration Level under Part 4,
      #14.d.(1)(b) or Part 4, #14.d.(1)(c) of the Agreement, no
      modification to the Simplified Table is required.  If the
      Employer elects to modify the Integration Level under Part 4, #14.d.(1)(d)
      or Part 4, #14.d.(1)(e), the factors under the Modified Table below must
      be used instead of the factors under the Simplified
  Table.

              

      

       

      
        
          
            	
                    Modified
      Table - Factors for Integration Level

                    other
      than Covered Compensation

                  
	
                    NRA

                  	
                    Maximum

                    Disparity Percentage

                  	
                    NRA

                  	
                    Maximum

                    Disparity Percentage

                  
	
                    70

                  	
                    0.670

                  	
                    62

                  	
                    0.331

                  
	
                    69

                  	
                    0.608

                  	
                    61

                  	
                    0.305

                  
	
                    68

                  	
                    0.552

                  	
                    60

                  	
                    0.277

                  
	
                    67

                  	
                    0.627

                  	
                    59

                  	
                    0.264

                  
	
                    66

                  	
                    0.502

                  	
                    58

                  	
                    0.250

                  
	
                    65

                  	
                    0.416

                  	
                    57

                  	
                    0.234

                  
	
                    64

                  	
                    0.388

                  	
                    56

                  	
                    0.222

                  
	
                    63

                  	
                    0.360

                  	
                    55

                  	
                    0.208

                  
	 
      	 
      	 
      	 
      

          

           

          
            
              
              

            

            
              21

              
                

              

            

            
              
              

            

          

        

      

      
        	
                 
      

              	
                (iv)

              	
                Cumulative Disparity
      Limit.  The Cumulative Disparity Limit applies to further
      limit the permitted disparity under the Plan.  If the Cumulative
      Disparity Limit applies, the following adjustment will be made to the
      Participant’s Stated Benefit, depending on the type of formula selected
      under the Agreement.

              

      

       

      
        	
                 
      

              	
                (A)

              	
                Flat Excess
      Benefit.  In applying a Flat Excess Benefit formula, if a
      Participant’s cumulative disparity years exceed 35, the excess percentage
      under the formula will be reduced as provided below.  For this
      purpose, a Participant’s cumulative disparity years consist
      of:  (I) the Participant’s projected Years of Participation
      (up to 35); (II) any years the Participant benefited (or is treated
      as having benefited) under this Plan prior to the Participant’s first Year
      of Participation; and (III) any years credited to the Participant for
      allocation or accrual purposes under one or more qualified plans or
      simplified employee pension plans (whether or not terminated) ever
      maintained by the Employer (other than years counted in (I) or (II)
      above).  For purposes of determining the Participant’s
      cumulative disparity years, all years ending in the same calendar year are
      treated as the same year.

              

      

       

      If the
Cumulative Disparity Limit applies, the excess percentage under the formula will
be reduced by multiplying the excess percentage (as adjusted under this
subsection (3)) by a fraction (not less than zero), the numerator of which is 35
minus the sum of the years in (II) and (III) above, and the denominator of which
is 35.

       

      
        	
                 
      

              	
                (B)

              	
                Unit Excess
      Benefit.  In applying a Unit Excess Benefit formula, the
      projected Years of Participation taken into account under the formula may
      not exceed the Participant’s cumulative disparity years.  For
      this purpose, the Participant’s cumulative disparity years equal 35
      minus:  (I) the years the Participant benefited or is
      treated as having benefited under this Plan prior to the Participant’s
      first Year of Participation, and (II) the years credited to the
      Participant for allocation or accrual purposes under one or more qualified
      plans or simplified employee pension plans (whether or not terminated)
      ever maintained by the Employer other than years counted in (I) above
      or counted toward a Participant’s projected Years of
      Participation.  For purposes of determining the Participant’s
      cumulative disparity years, all years ending in the same calendar year are
      treated as the same year.

              

      

       

      
        	
                 
      

              	
                (C)

              	
                Flat Offset
      Benefit.  In applying a Flat Offset Benefit formula, if a
      Participant’s cumulative disparity years exceed 35, the gross percentage
      and offset percentage under the formula will be reduced as provided
      below.  For this purpose, a Participant’s cumulative disparity
      years consist of.  (I) the Participant’s projected Years of
      Participation (up to 35); (II) any years the Participant benefited
      (or is treated as having benefited) under this Plan prior to the
      Participant’s first Year of Participation; and (III) any years
      credited to the Participant for allocation or accrual purposes under one
      or more qualified plans or simplified employee pension plans (whether or
      not terminated) ever maintained by the Employer (other than years counted
      in (I) or (II) above).  For purposes of determining the
      Participant’s cumulative disparity years, all years ending in the same
      calendar year are treated as the same
year.

              

      

       

      If the
Cumulative Disparity Limit applies, the offset percentage will be reduced by
multiplying such percentage by a fraction (not less than O), the numerator of
which is 35 minus the sum of the years in (II) and (III) above, and the
denominator of which is 35.  The gross benefit percentage will be
reduced by the number of percentage points by which the offset percentage is
reduced.

       

      
        
          
          

        

        
          22

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (D)

              	
                Unit Offset
      Benefit.  In applying a Unit Offset Benefit formula, the
      Years of Participation taken into account under the formula may not exceed
      the Participant’s cumulative disparity years.  For this purpose,
      the Participant’s cumulative disparity years equal 35
      minus:  (I) the years the Participant benefited or is
      treated as having benefited under this Plan prior to the Participant’s
      first Year of Participation, and (II) the years credited to the
      Participant for allocation or accrual purposes under one or more qualified
      plans or simplified employee pension plans (whether or not terminated)
      ever maintained by the Employer other than years counted in (I) above
      or counted toward a Participant’s projected Years of
      Service.  For purposes of determining the Participant’s
      cumulative disparity years, all years ending in the same calendar year are
      treated as the same year.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Definitions.  The
      following definitions apply for purposes of applying the benefit formulas
      described under this
Section 2.5.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Average
      Compensation.  The average of a Participant’s annual
      Included Compensation during the Averaging Period, as designated in Part
      3, #11 of the Agreement.  If no modifications are made to the
      definition of Average Compensation under Part 3, #11, Average Compensation
      is the average of the Participant’s annual Included Compensation for the
      three (3) consecutive Plan Years during the Participant’s entire
      employment history which produce the highest
  average.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                Averaging
      Period.  Unless the Employer elects otherwise under Part
      3, #11.a. of the Agreement, the Averaging Period for determining a
      Participant’s Average Compensation is made up of the three (3) consecutive
      Measuring Periods during the Participant’s Employment Period which results
      in the highest Average Compensation.  The Employer may elect
      under Part 3, #11.a. to apply an alternative Averaging Period which is
      greater than three (3) consecutive Measuring Periods, may elect to take
      into account the highest Average Compensation over a period of
      nonconsecutive Measuring Periods, or may elect to take into account all
      Measuring Periods during the Participant’s Employment
    Period.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                Measuring
      Period.  Unless the Employer elects otherwise under Part
      3, #11.b. of the Agreement, the Measuring Period for determining Average
      Compensation is the Plan Year.  (If the Plan has a short Plan
      Year, Average Compensation is based on Included Compensation earned during
      the 12-month period ending on the last day of the short Plan
      Year.)  The Employer may elect under Part 3, #11.b. to apply an
      alternative Measuring Period for determining Average Compensation based on
      the calendar year or any other designated 12-month
      period.  Alternatively, the Employer may elect to use calendar
      months as the Measuring Periods.  If monthly Measuring Periods
      are selected under Part 3, #11.b., the Averaging Period designated under
      Part 3, #11.a. must be at least 36
months.

              

      

       

      
        	
                 
      

              	
                (iii)

              	
                Employment
      Period.  Unless the Employer elects otherwise under Part
      3, #11.c. of the Agreement, the Employment Period used to determine
      Average Compensation is the Participant’s entire employment period with
      the Employer.  Instead of measuring Average Compensation over a
      Participant’s entire period of employment, the Employer may elect under
      Part 3, #11.c. to use Averaging Periods only during the period following
      the Participant’s original Entry Date (as determined under Part 2 of the
      Agreement) or any other specified period.  If the Employer
      elects an alternative Employment Period under Part 3, #11.c., such
      Employment Period must end in the current Plan Year and may not be shorter
      than the Averaging Period selected in Part 3, #11.a. (or the Participant’s
      entire period of employment, if
shorter).

              

      

       

      
        	
                 
      

              	
                (iv)

              	
                Drop-out
      years.  Unless elected otherwise under Part 3, #11.d. of
      the Agreement, all Measuring Periods within a Participant’s Employment
      Period are included for purposes of determining Average
      Compensation.  The Employer may elect under Part 3, #11.d. to
      exclude the Measuring Period in which the Participant terminates
      employment or any Measuring Period during which a Participant does not
      complete a designated number of Hours of Service.  If the
      Employer elects to apply an Hour of Service requirement under Part 3,
      #11.d.(2), the designated Hours of Service required for any particular
      Participant may not exceed 75% of the Hours of Service that an Employee
      working full-time in the same job category as the Participant would earn
      during the Measuring Period.

              

      

       

      
        
          
          

        

        
          23

          
            

          

        

        
          
          

        

      

      In
determining whether the Measuring Periods within an Averaging Period are
consecutive (see subsection (i) above), any Measuring Period excluded under
this subsection (iv) will be disregarded.

       

      
        	
                 
      

              	
                (2)

              	
                Covered
      Compensation.  For purposes of applying an Integrated
      Benefit Formula, a Participant’s Covered Compensation for the Plan Year is
      the average of the Taxable Wage Bases in effect for each calendar year
      during the 35-year period ending on the last day of the calendar year in
      which the Participant attains (or will attain) his/her Social Security
      Retirement Age.  In determining a Participant’s Covered
      Compensation, the Taxable Wage Base in effect as of the beginning of the
      Plan Year is assumed to remain constant for all future
      years.  If a Participant is 35 or more years away from his/her
      Social Security Retirement Age, the Participant’s Covered Compensation is
      the Taxable Wage Base in effect as of the beginning of the Plan
      Year.  A Participant’s Covered Compensation remains constant for
      Plan Years beginning after the calendar year in which the Participant
      attains Social Security Retirement
Age.

              

      

       

      Unless
elected otherwise under Part 4, #14.d.(2) of the Agreement, a Participant’s
Covered Compensation must be adjusted every Plan Year to reflect the Taxable
Wage Base in effect for such year.  The Employer may designate under
Part 4, #14.d.(2)(a) to use Covered Compensation for a Plan Year earlier than
the current Plan Year.  Such earlier Plan Year may not be more than 5
years before the current Plan Year.  For the sixth Plan Year following
the Plan Year used to calculate Covered Compensation (as determined under this
sentence), Covered Compensation will be adjusted using Covered Compensation for
the prior Plan Year.  Covered Compensation will not be adjusted for
Plan Years prior to the sixth Plan Year following the Plan Year used to
calculate Covered Compensation.

       

      In
determining a Participant’s Covered Compensation, the Employer may elect under
Part 4, #14.d.(2)(b) to apply the rounded Covered Compensation tables issued by
the IRS instead of using the applicable Taxable Wage Bases of the
Participant.

       

      
        	
                 
      

              	
                (3)

              	
                Excess
      Compensation.  Excess Compensation is used for purposes
      of determining a Participant’s Normal Retirement Benefit under an Excess
      Benefit Formula.  A Participant’s Excess Compensation is the
      excess (if any) of the Participant’s Average Compensation over the
      Integration Level.

              

      

       

      
        	
                 
      

              	
                (4)

              	
                Integration
      Level.  The Integration Level under the Plan is used for
      determining the Excess Compensation or Offset Compensation used to
      determine a Participant’s Stated Benefit under the
      Plan.  The Employer may elect under Part 4, #14.d.(1)(a) of the
      Agreement to use a Participant’s Covered Compensation for the Plan Year as
      the Integration Level.  Alternatively, the Employer may elect
      under Parts 4, #14.d.(1)(b) ― (e) to apply an alternative
      Integration Level under the Plan.  (See subsection
      (c)(3)(iii) above for special rules that apply if the Employer elects
      an alternative Integration Level.)

              

      

       

      
        	
                 
      

              	
                (5)

              	
                Offset
      Compensation.  A Participant’s Offset Compensation is
      used to determine a Participant’s Stated Benefit under an Offset Benefit
      formula.  Unless modified under Part 3, #12 of the Agreement,
      Offset Compensation is the average of a Participant’s annual Included
      Compensation over the three (3) consecutive Plan Years ending with the
      current Plan Year.  A Participant’s Offset Compensation is taken
      into account only to the extent it does not exceed the Integration Level
      under the Plan.  For purposes of determining a Participant’s
      Offset Compensation, Included Compensation which exceeds the Taxable Wage
      Base in effect for the beginning of a Measuring Period will not be taken
      into account.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                Measuring
      Period.  Unless elected otherwise under Part 3, #12.a. of
      the Agreement, Offset Compensation is determined based on Included
      Compensation earned during the Plan Year (or the 12-month period ending on
      the last day of the Plan Year for a short Plan Year).  Instead
      of using Plan Years, the Employer may elect under Part 3, #12.a. to
      determine Offset Compensation over the 3-year period ending with or within
      the current Plan Year based on calendar years or any other designated
      12-month period.

              

      

       

      
        
          
          

        

        
          24

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (ii)

              	
                Drop-out
      years.  Unless elected otherwise under Part 3, #12.b. of
      the Agreement, Offset Compensation is determined based on the three
      consecutive Measuring Periods ending with or within the current Plan
      Year.  The Employer may elect under Part 3, #12.b. to disregard
      the Measuring Period in which a Participant terminates employment for
      purposes of determining Offset
Compensation.

              

      

       

      
        	
                 
      

              	
                (6)

              	
                Social Security Retirement
      Age.  An Employee’s retirement age as determined under
      Section 230 of the Social Security Retirement Act.  For a
      Participant who attains age 62 before January 1, 2000 (i.e., born
      before January 1, 1938), the Participant’s Social Security Retirement
      Age is 65.  For a Participant who attains age 62 after
      December 31, 1999, and before January I, 2017 (i.e., born after
      December 31, 1937, but before January 1, 1955), the
      Participant’s Social Security Retirement Age is 66.  For a
      Participant attaining age 62 after December 31, 2016 (i.e., born
      after December 31, 1954), the Participant’s Social Security
      Retirement Age is 67.

              

      

       

      
        	
                 
      

              	
                (7)

              	
                Stated
      Benefit.  The amount determined in accordance with the
      benefit formula selected in Part 4 of the Agreement, payable annually as a
      Straight Life Annuity commencing at Normal Retirement Age (or current age,
      if later).  (See subsection (a)
  above.)

              

      

       

      
        	
                 
      

              	
                (8)

              	
                Straight Life
      Annuity.  An annuity payable in equal installments for
      the life of the Participant that terminates upon the Participant’s
      death.

              

      

       

      
        	
                 
      

              	
                (9)

              	
                Taxable Wage
      Base.  Taxable Wage Base is the contribution and benefit
      base under Section 230 of the Social Security Retirement Act at the
      beginning of the Plan Year.

              

      

       

      
        	
                 
      

              	
                (10)

              	
                Year of
      Participation.  For purposes of determining a
      Participant’s Stated Benefit under the Plan, a Participant’s Years of
      Participation are defined under Part 4, #14.a. of the
      Agreement.  (See subsection (a) above for rules regarding the
      determination of a Participant’s projected Years of
      Participation.)

              

      

       

      The
Employer may elect under Part 4, #14.a.(1) to define an Employee’s Years of
Participation as each Plan Year during which the Employee satisfies the
allocation conditions designated under Part 4, #15 of the Agreement (see
Section 2.6 below), including Plan Years prior to the Employee’s becoming
an Eligible Participant under the Plan.  Alternatively, the Employer
may elect under Part 4, #14.a.(2) of the Agreement to define an Employee’s Years
of Participation as each Plan Year during which the Employee satisfies the
allocation conditions designated under Part 4, #15 of the Agreement (see
Section 2.6 below), taking into account only Plan Years during which the
Employee is an Eligible Participant.  The Employer may elect under
Part 4, #14.a.(3) to disregard any Year of Participation completed prior to a
date designated under the Agreement.

       

      
        	
                2.6

              	
                Allocation
      Conditions.  In order to receive an allocation of
      Employer Contributions (other than Section 401(k) Deferrals and Safe
      Harbor Contributions), an Eligible Participant must satisfy any allocation
      conditions designated under Part 4, #15 of the Agreement with respect to
      such contributions.  (Similar allocation conditions apply under
      Part 4B, #19 of the 401(k) Agreement for Employer Matching Contributions
      and Part 4C, #24 of the 401(k) Agreement for Employer Nonelective
      Contributions.)  Under the Nonstandardized Agreements, the
      imposition of an allocation condition may cause the Plan to fail the
      minimum coverage requirements under Code §410(b), unless the only
      allocation condition under the Plan is a safe harbor allocation
      condition.  (Under the Standardized Agreements, the only
      allocation condition permitted is a safe harbor allocation
      condition.  But see (b) below for a special rule upon plan
      termination.)

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Safe harbor allocation
      condition.  Under the safe harbor allocation condition
      under Part 4, #15.b. of the Nonstandardized Agreement [Part 4B, #19.b. and
      Part 4C, #24.b. of the Nonstandardized 401(k) Agreement], the Employer may
      elect to require an Eligible Participant to be employed on the last day of
      the Plan Year or to complete more than a specified number of Hours of
      Service (not to exceed 500) during the Plan Year to receive an allocation
      of Employer Contributions (other than Section 401(k) Deferrals or
      Safe Harbor Contributions) under the Plan.  Under this safe
      harbor allocation condition, an Eligible Participant whose employment
      terminates before he/she completes the designated Hours of Service is not
      entitled to an allocation of Employer Contributions subject to such
      allocation condition.  However, if an Eligible Participant
      completes at least the designated Hours of Service during a Plan Year, the
      Participant is eligible for an allocation of such Employer Contributions,
      even if the Participant’s employment terminates during the Plan
      Year.

              

      

       

      
        
          
          

        

        
          25

          
            

          

        

        
          
          

        

      

      The
imposition of the safe harbor allocation condition will not cause the Plan to
fail the minimum coverage requirements under Code §410(b) because Participants
who are excluded from participation solely as a result of the safe harbor
allocation condition are excluded from the coverage test.  Except as
provided under subsection (b) below, the safe harbor allocation condition is the
only allocation condition that may be used under the Standardized
Agreement.

       

      
        	
                 
      

              	
                (b)

              	
                Application of last day of
      employment rule for money purchase and target benefit Plans in year of
      termination.  The Employer may elect under Part 4, #15.c.
      of the money purchase or target benefit plan Nonstandardized Agreement to
      require an Eligible Participant to be employed on the last day of the Plan
      Year to receive an Employer Contribution under the
      Plan.  Regardless of whether the Employer elects to apply a last
      day of employment condition under the money purchase or target benefit
      plan Agreement, in any Plan Year during which a money purchase or target
      benefit Plan is terminated, the last day of employment condition
      applies.  Any unallocated forfeitures under the Plan will be
      allocated in accordance with the contribution formula designated under
      Part 4 of the Agreement to each Eligible Participant who completes at
      least one Hour of Service during the Plan
Year.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Elapsed Time
      Method.  The Employer may elect under Part 4, #15.e. of
      the Nonstandardized Agreement [Part 4B, #19.e. and Part 4C, #24.e. of the
      Nonstandardized 401(k) Agreement] to apply the allocation conditions using
      the Elapsed Time Method.  Under the Elapsed Time Method, instead
      of requiring the completion of a specified number of Hours of Service, the
      Employer may require an Employee to be employed with the Employer for a
      specified number of consecutive
days.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Safe harbor allocation
      condition.  The Employer may elect under Part 4,
      #15.e.(1) of the Agreement [Part 4B, #19.e.(1) and/or Part 4C, #24.e.(1)
      of the Nonstandardized 401(k) Agreement] to apply the safe harbor
      allocation condition (as described in subsection (a) above) using the
      Elapsed Time Method.  Under the safe harbor Elapsed Time Method,
      a Participant who terminates employment with less than a specified number
      of consecutive days of employment (not more than 91 days) during the Plan
      Year will not be entitled to an allocation of the designated Employer
      Contributions.  The use of the safe harbor allocation condition
      under the Elapsed Time Method provides the same protection from coverage
      as described in subsection (a)
above.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Service
      condition.  Alternatively, the Employer may elect under
      Part 4, #15.e.(2) of the Nonstandardized Agreement [Part 4B, #19.e.(2)
      and/or Part 4C, #24.e.(2) of the Nonstandardized 401(k) Agreement] to
      require an Employee to complete a specified number of consecutive days of
      employment (not exceeding 182) to receive an allocation of the designated
      Employer Contributions.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Special allocation condition
      for Employer Matching Contributions under Nonstandardized 401(k)
      Agreement.  The Employer may elect under Part 4B, #19.f.
      of the Nonstandardized 401(k) Agreement to require as a condition for
      receiving an Employer Matching Contribution that a Participant not
      withdraw the underlying applicable contributions being matched prior to
      the end of the period for which the Employer Matching Contribution is
      being made.  Thus, for example, if the Employer elects under
      Part 4B, #17.a. of the Nonstandardized 401(k) Agreement to apply the
      matching contribution formula on the basis of the Plan Year quarter, a
      Participant would not be entitled to an Employer Matching Contribution
      with respect to any applicable contributions contributed during a Plan
      Year quarter to the extent such applicable contributions are withdrawn
      prior to the end of the Plan Year quarter during which they are
      contributed.  A Participant could take a distribution of
      applicable contributions that were contributed for a prior period without
      losing eligibility for a current Employer Matching
      Contribution.  This subsection (d) will not prevent a
      Participant from receiving an Employer Matching Contribution merely
      because the Participant takes a loan (as permitted under Article 14)
      from matched contributions.

              

      

       

      
        	
                 
      

              	
                (e)

              	
                Application to designated
      period.  The Employer may elect under Part 4, #15.f. of
      the Nonstandardized Agreement [Part 4B, #19.g. and Part 4C, #24.f. of the
      Nonstandardized 401(k) Agreement] to apply any allocation condition(s)
      selected under the Agreement on the basis of the period designated under
      Part 4, #14.a.(1) of the Nonstandardized Agreement [Part 4B, #17.a. or
      Part 4C, #23.a.(1) of the Nonstandardized 401(k) Agreement].  If
      this subsection (e) applies to any allocation condition(s) under the Plan,
      the following procedural rules apply.  (This subsection (e) does
      not apply to the target benefit plan Agreement.  See subsection
      (3) for rules applicable to the Standardized
  Agreements.)

              

      

       

      
        
          
          

        

        
          26

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (1)

              	
                Last day of employment
      requirement.  If the Employer elects under Part 4, #15.f.
      of the Nonstandardized Agreement [Part 4B, #19.g. or Part 4C, #24.f. of
      the Nonstandardized 401(k) Agreement] to apply the allocation conditions
      on the basis of designated periods and the Employer elects to apply a last
      day of employment condition under Part 4, #15.c. of the Nonstandardized
      Agreement [Part 4B, #19.c. or Part 4C, #24.c. of the Nonstandardized
      401(k) Agreement], an Eligible Participant will be entitled to receive an
      allocation of Employer Contributions for the period designated under Part
      4, #14.a.(1) of the Nonstandardized Agreement [Part 4B, #17.a. or Part 4C,
      #23.a.(1) of the Nonstandardized 401(k) Agreement] only if the Eligible
      Participant is employed with the Employer on the last day of such
      period.  If an Eligible Participant terminates employment prior
      to end of the designated period, no Employer Contribution will be
      allocated to that Eligible Participant for such period.  Nothing
      in this subsection (1) will cause an Eligible Participant to lose Employer
      Contributions that were allocated for a period prior to the period in
      which the individual terminates
employment.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Hours of Service
      condition.  If the Employer elects to apply the
      allocation conditions on the basis of specified periods under Part 4,
      #15.f. of the Agreement [Part 4B, #19.g. or Part 4C, #24.f. of the
      Nonstandardized 401(k) Agreement], and elects to apply an Hours of Service
      condition under Part 4, #15.d. of the Nonstandardized Agreement [Part 4B,
      #19.d. or Part 4C, #24.d. of the Nonstandardized 401(k) Agreement], an
      Eligible Participant will be entitled to receive an allocation of Employer
      Contributions for the period designated under Part 4, #14.a.(1) of the
      Nonstandardized Agreement [Part 4B, #17.a. or Part 4C, #23.a.(1) of the
      Nonstandardized 401(k) Agreement] only if the Eligible Participant
      completes the required Hours of Service before the last day of such
      period.  In applying the fractional method under subsection
      (i) or the period-by-period method under subsection (ii), an Eligible
      Participant who completes a sufficient number of Hours of Service for the
      Plan Year to earn a Year of Service under the Plan will be entitled to a
      full contribution for the Plan Year, as if the Eligible Participant
      satisfied the Hours of Service condition for each designated
      period.  A catch-up contribution may be required for such
      Participants.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                Fractional
      method.  The Employer may elect under Part 4, #15.f.(1)
      of the Nonstandardized Agreement [Part 4B, #19.g.(1) or Part 4C, #24.f.(1)
      of the Nonstandardized 401(k) Agreement] to apply the Hours of Service
      condition on the basis of specified period using the fractional
      method.  Under the fractional method, the required Hours of
      Service for any period are determined by multiplying the Hours of Service
      required under Part 4, #15.d. of the Nonstandardized Agreement [Part 4B,
      #19.d. or Part 4C, #24.d. of the Nonstandardized 401(k) Agreement] by a
      fraction, the numerator of which is the total number of periods completed
      during the Plan Year (including the current period) and the denominator of
      which is the total number of periods during the Plan
      Year.  Thus, for example, if the Employer applies a 1,000 Hours
      ‘of Service condition to receive an Employer Matching Contribution and
      elects to apply such condition on the basis of Plan Year quarters, an
      Eligible Participant would have to complete 250 Hours of Service by the
      end of the first Plan Year quarter [1/4 x 1,000], 500 Hours of Service by
      the end of the second Plan Year quarter [2/4 x 1,000], 750 Hours of
      Service by the end of the third Plan Year quarter [3/4 x 1,000] and 1,000
      Hours of Service by the end of the Plan Year [4/4 x 1,000] to receive an
      allocation of the Employer Matching Contribution for such
      period.  If an Eligible Participant does not complete the
      required Hours of Service for any period during the Plan Year, no Employer
      Contribution will be allocated to that Eligible Participant for such
      period.  However, if an Eligible Participant completes the
      required Hours of Service under Part 4, #15.d. for the Plan Year, such
      Participant will receive a full contribution for the Plan Year as if the
      Participant satisfied the Hours of Service conditions for each period
      during the year.  Nothing in this subsection (i) will cause
      an Eligible Participant to lose Employer Contributions that were allocated
      for a period during which the Eligible Participant completed the required
      Hours of Service for such period.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                Period-by-period
      method.  The Employer may elect under Part 4, #15.f.(2)
      of the Nonstandardized Agreement [Part 4B, #19.g.(2) or Part 4C, #24.f.(2)
      of the Nonstandardized 401(k) Agreement] to apply the Hours of Service
      condition on the basis of specified period using the period-by-period
      method.  Under the period-by-period method, the required Hours
      of Service for any period are determined separately for such
      period.  The Hours of Service required for any specific period
      are determined by multiplying the Hours of Service required under Part 4,
      #15.d. of the Nonstandardized Agreement [Part 4B, #19.d. or Part 4C,
      #24.d. of the Nonstandardized 401(k) Agreement] by a fraction, the
      numerator of which is one (1) and the denominator of which is the total
      number of periods during the Plan Year.  Thus, for example, if
      the Employer applies a 1,000 Hours of Service condition to receive an
      Employer Matching Contribution and elects to apply such condition on the
      basis of Plan Year quarters, an Eligible Participant would have to
      complete 250 Hours of Service in each Plan Year quarter [114 x 1,000] to
      receive an allocation of the Employer Matching Contribution for such
      period.  If an Eligible Participant does not complete the
      required Hours of Service for any period during the Plan Year, no Employer
      Contribution will be allocated to that Eligible Participant for such
      period.  However, if an Eligible Participant completes the
      required Hours of Service under Part 4, #15.d. for the Plan Year, such
      Participant will receive a full contribution for the Plan Year as if the
      Participant satisfied the Hours of Service conditions for each period
      during the year.  Nothing in this subsection (ii) will
      cause an Eligible Participant to lose Employer Contributions that were
      allocated for a period during which the Eligible Participant completed the
      required Hours of Service for such
period.

              

      

       

      
        
          
          

        

        
          27

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (3)

              	
                Safe harbor allocation
      condition.  If the Employer elects to apply the
      allocation conditions on the basis of specified periods under Part 4,
      #15.f of the Nonstandardized Agreement [Part 4B, #19.g. or Part 4C, #24.f
      of the Nonstandardized 401(k) Agreement] and elects to apply the safe
      harbor allocation condition under Part 4, #15.b. of the Nonstandardized
      Agreement [Part 4B, #19.b. or Part 4C, #24.b. of the Nonstandardized
      401(k) Agreement], the rules under subsection (1) above will apply,
      without regard to the rules under subsection (2) above.  Thus,
      an Eligible Employee who terminates during a period designated under Part
      4, #14.a.(1) of the Nonstandardized Agreement [Part 4B, #17.a. or Part 4C,
      #23.a.(1) of the Nonstandardized 401(k) Agreement] will not receive an
      allocation of Employer Contributions for such period if the Eligible
      Participant has not completed the Hours of Service designated under Part
      4, #15.b. of the Nonstandardized Agreement [Part 4B, #19.b. or Part 4C,
      #24.b. of the Nonstandardized 401(k) Agreement].  Nothing in
      this subsection (3) will cause an Eligible Participant to lose Employer
      Contributions that were allocated for a period prior to the period in
      which the individual terminates employment.  (This subsection
      (3) also applies if the Employer elects to apply the safe harbor
      allocation condition on the basis of specified periods under Part 4,
      #15.c. of the Standardized Agreement [Part 4B, #19.c. or Part 4C, #22.c.
      of the Standardized 401(k)
Agreement].)

              

      

       

      
        	
                 
      

              	
                (4)

              	
                Elapsed Time
      Method.  The election to apply the allocation conditions
      on the basis of specified periods does not apply to the extent the Elapsed
      Time Method applies under Part 4, #15.e. of the Nonstandardized Agreement
      [Part 4B, #19.e. or Part 4C, #24.e. of the Nonstandardized 401(k)
      Agreement].  If an Employer elects to apply the allocation
      conditions on the basis of specified periods and elects to apply the
      Elapsed Time Method, an Eligible Employee will be entitled to an
      allocation of Employer Contributions if such Eligible Participant is
      employed as of the last day of such period, without regard to the number
      of consecutive days in such period.  Thus, in effect, the
      Elapsed Time Method will only apply to prevent an allocation of Employer
      Contributions for the last designated period in the Plan Year, if the
      Eligible Participant has not completed the consecutive days required under
      Part 4, #15.e. of the Nonstandardized Agreement [Part 4B, #19.e. or Part
      4C, #24.e. of the Nonstandardized 401(k) Agreement] by the end of the Plan
      Year.  The last day of employment rules subsection (1) above
      still may apply (to the extent applicable) for periods during which the
      Eligible Participant terminates
employment.

              

      

       

      
        	
                2.7

              	
                Fail-Safe Coverage
      Provision.  If the Employer has elected to apply a last
      day of the Plan Year allocation condition and/or an Hours of Service
      allocation condition under a Nonstandardized Agreement, the Employer may
      elect under Part 13, #56 of the Nonstandardized Agreement [Part 13, #74 of
      the Nonstandardized 401(k) Agreement] to apply the Fail-Safe Coverage
      Provision.  Under the Fail-Safe Coverage Provision, if the Plan
      fails to satisfy the ratio percentage coverage requirements under Code
      §410(b) for a Plan Year due to the application of a last day of the
      Plan Year allocation condition and/or an Hours of Service allocation
      condition, such allocation condition(s) will be automatically eliminated
      for the Plan Year for certain otherwise Eligible Participants, under the
      process described in subsections (a) through (d) below, until
      enough Eligible Participants are benefiting under the Plan so that the
      ratio percentage test of Treasury Regulation §1.410(b)-2(b)(2) is
      satisfied.

              

      

       

      If the
Employer elects to have the Fail-Safe Coverage Provision apply, such provision
automatically applies for any Plan Year for which the Plan does not satisfy the
ratio percentage coverage test under Code §410(b).  (Except as
provided in the following paragraph, the Plan may not use the average benefits
test to comply with the minimum coverage requirements if the Fail-Safe Coverage
Provision is elected.)  The Plan satisfies the ratio percentage test
if the percentage of the Nonhighly Compensated Employees under the Plan is at
least 70% of the percentage of the Highly Compensated Employees who benefit
under the Plan.  An Employee is benefiting for this purpose only if
he/she actually receives an allocation of Employer Contributions or forfeitures
or, if testing coverage of a 401(m) arrangement (i.e., a Plan that provides for
Employer Matching Contributions and/or Employee After-Tax Contributions), the
Employee would receive an allocation of Employer Matching Contributions by
making the necessary contributions or the Employee is eligible to make Employee
After-Tax Contributions.  To determine the percentage of Nonhighly
Compensated Employees or Highly Compensated Employees who are benefiting, the
following Employees are excluded for purposes of applying the ratio percentage
test:  (i) Employees who have not satisfied the Plan’s minimum
age and service conditions under Section 1.4; (ii) Nonresident Alien
Employees; (iii) Union Employees; and (iv) Employees who terminate
employment during the Plan Year with less than 501 Hours of Service and do not
benefit under the Plan.

       

      
        
          
          

        

        
          28

          
            

          

        

        
          
          

        

      

      Under the
Fail-Safe Coverage Provision, certain otherwise Eligible Participants who are
not benefiting for the Plan Year as a result of a last day of the Plan Year
allocation condition or an Hours of Service allocation condition will
participate under the Plan based on whether such Participants are Category 1
Employees or Category 2 Employees.  Alternatively, the Employer may
elect under Part 13, #56.b.(2) of the Nonstandardized Agreement [Part 13,
#74.b.(2) of the Nonstandardized 401(k) Agreement] to apply the special
Fail-Safe Coverage Provision described in (d) below which eliminates the
allocation conditions for otherwise Eligible Participants with the lowest
Included Compensation.  If after applying the Fail-Safe Coverage
Provision, the Plan does not satisfy the ratio percentage coverage test, the
Fail-Safe Coverage Provision does not apply, and the Plan may use any other
available method (including the average benefit test) to satisfy the minimum
coverage requirements under Code §410(b).

       

      
        	
                 
      

              	
                (a)

              	
                Top-Heavy
      Plans.  Unless provided otherwise under Part 13,
      #56.b.(1) of the Nonstandardized Agreement [Part 13, #74.b.(1) of the
      Nonstandardized 401(k) Agreement], if the Plan is a Top-Heavy Plan, the
      Hours of Service allocation condition will be eliminated for all Non-Key
      Employees who are Nonhighly Compensated Employees, prior to applying the
      Fail-Safe Coverage Provisions under subsections (b) and (c) or
      (d) below.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Category 1 Employees -
      Otherwise Eligible Participants (who are Nonhighly Compensated Employees)
      who are still employed by the Employer on the last day of the Plan Year
      but who failed to satisfy the Plan’s Hours of Service
      condition.  The Hours of Service allocation condition
      will be eliminated for Category 1 Employees (who did not receive an
      allocation under the Plan due to the Hours of Service allocation
      condition) beginning with the Category 1 Employee(s) credited with the
      most Hours of Service for the Plan Year and continuing with the Category 1
      Employee(s) with the next most Hours of Service until the ratio percentage
      test is satisfied.  If two or more Category 1 Employees have the
      same number of Hours of Service, the allocation condition will be
      eliminated for those Category 1 Employees starting with the Category 1
      Employee(s) with the lowest Included Compensation.  If the Plan
      still fails to satisfy the ratio percentage test after all Category 1
      Employees receive an allocation, the Plan proceeds to Category 2
      Employees.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Category 2 Employees -
      Otherwise Eligible Participants (who are Nonhighly Compensated Employees)
      who terminated employment during the Plan Year with more than 500 Hours of
      Service.  The last day of the Plan Year allocation
      condition will then be eliminated for Category 2 Employees (who did not
      receive an allocation under the Plan due to the last day of the Plan Year
      allocation condition) beginning with the Category 2 Employee(s) who
      terminated employment closest to the last day of the Plan Year and
      continuing with the Category 2 Employee(s) with a termination of
      employment date that is next closest to the last day of the Plan Year
      until the ratio percentage test is satisfied.  If two or more
      Category 2 Employees terminate employment on the same day, the allocation
      condition will be eliminated for those Category 2 Employees starting with
      the Category 2 Employee(s) with the lowest Included
      Compensation.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Special Fail-Safe Coverage
      Provision.  Instead of applying the Fail-Safe Coverage
      Provision based on Category 1 and Category 2 Employees, the Employer may
      elect under Part 13, #56.b.(2) of the Nonstandardized Agreement [Part 13,
      #74.b.(2) of the Nonstandardized 401(k) Agreement] to eliminate the
      allocation conditions beginning with the otherwise Eligible Participant(s)
      (who are Nonhighly Compensated Employees and who did not terminate
      employment during the Plan Year with 500 Hours of Service or less) with
      the lowest Included Compensation and continuing with such otherwise
      Eligible Participants with the next lowest Included Compensation until the
      ratio percentage test is satisfied.  If two or more otherwise
      Eligible Participants have the same Included Compensation, the allocation
      conditions will be eliminated for all such
  individuals.

              

      

       

      
        
          
          

        

        
          29

          
            

          

        

        
          
          

        

      

      
        	
                2.8

              	
                Deductible Employee
      Contributions.  The Plan Administrator will not accept
      deductible employee contributions that are made for a taxable year
      beginning after December 31, 1986.  Contributions made
      prior to that date will be maintained in a separate Account which will be
      nonforfeitable at all times.  The Account will share in the
      gains and losses under the Plan in the same manner as described in
      Section 13.4.  No part of the deductible voluntary
      contribution Account will be used to purchase life
      insurance.  Subject to the Joint and Survivor Annuity
      requirements under Article 9 (if applicable), the Participant may
      withdraw any part of the deductible voluntary contribution Account by
      making a written application to the Plan
  Administrator.

              

      

       

      
        
           

        

        
          30

          
            

          

        

        
           

        

      

      ARTICLE
3

      EMPLOYEE
AFTER-TAX CONTRIBUTIONS, ROLLOVER CONTRIBUTIONS AND TRANSFERS

       

      This
Article provides the rules regarding Employee After-Tax Contributions, Rollover
Contributions and transfers that may be made under this Plan.  The
Trustee has the authority under Article 12 to accept Rollover Contributions
under this Plan and to enter into transfer agreements concerning the transfer of
assets from another qualified retirement plan to this Plan, if so directed by
the Plan Administrator.

       

      
        	
                3.1

              	
                Employee After-Tax
      Contributions.  The Employer may elect under Part 4D of
      the Nonstandardized 401(k) Agreement to allow Eligible Participants to
      make Employee After-Tax Contributions under the Plan.  Employee
      After-Tax Contributions may only be made under the Nonstandardized 401(k)
      Agreement.  Any Employee After-Tax Contributions made under this
      Plan are subject to the ACP Test outlined in
      Section 17.3.  (Nothing under this Section precludes the
      holding of Employee After-Tax Contributions under a profit sharing plan or
      money purchase plan that were made prior to the adoption of this Prototype
      Plan.)

              

      

       

      The
Employer may elect under Part 4D, #25 of the Nonstandardized 401(k) Agreement to
impose a limit on the maximum amount of Included Compensation an Eligible
Participant may contribute as an Employee After-Tax Contribution.  The
Employer may also elect under Part 4D, #26 of the Nonstandardized 401(k)
Agreement to impose a minimum amount that an Eligible Participant may contribute
to the Plan during any payroll period.

       

      Employee
After-Tax Contributions must be held in the Participant’s Employee After-Tax
Contribution Account, which is always 100% vested.  A Participant may
withdraw amounts from his/her Employee After-Tax Contribution Account at any
time, in accordance with the distribution rules under Section 8.5(a),
except as prohibited under Part 10 of the Agreement.  No forfeitures
will occur solely as a result of an Employee’s withdrawal of Employee After-Tax
Contributions.

       

      
        	
                3.2

              	
                Rollover
      Contributions.  An Employee may make a Rollover
      Contribution to this Plan from another “qualified retirement plan” or from
      a “conduit IRA,” if the acceptance of rollovers is permitted under Part 12
      of the Agreement or if the Plan Administrator adopts administrative
      procedures regarding the acceptance of Rollover
      Contributions.  Any Rollover Contribution an Employee makes to
      this Plan will be held in the Employee’s Rollover Contribution Account,
      which is always 100% vested.  A Participant may withdraw amounts
      from his/her Rollover Contribution Account at any time, in accordance with
      the distribution rules under Section 8.5(a), except as prohibited
      under Part 10 of the Agreement.

              

      

       

      For
purposes of this Section 3.2, a “qualified retirement plan” is any tax
qualified retirement plan under Code §401(a) or any other plan from which
distributions are eligible to be rolled over into this Plan pursuant to the
Code, regulations, or other IRS guidance.  A “conduit IRA” is an IRA
that holds only assets that have been properly rolled over to that IRA from a
qualified retirement plan under Code §401(a).  To qualify as a
Rollover Contribution under this Section, the Rollover Contribution must be
transferred directly from the qualified retirement plan or conduit IRA in a
Direct Rollover or must be transferred to the Plan by the Employee within sixty
(60) days following receipt of the amounts from the qualified plan or conduit
IRA.

       

      If
Rollover Contributions are permitted, an Employee may make a Rollover
Contribution to the Plan even if the Employee is not an Eligible Participant
with respect to any or all other contributions under the Plan, unless otherwise
prohibited under separate administrative procedures adopted by the Plan
Administrator.  An Employee who makes a Rollover Contribution to this
Plan prior to becoming an Eligible Participant shall be treated as a Participant
only with respect to such Rollover Contribution Account, but shall not be
treated as an Eligible Participant until he/she otherwise satisfies the
eligibility conditions under the Plan.

       

      The Plan
Administrator may refuse to accept a Rollover Contribution if the Plan
Administrator reasonably believes the Rollover Contribution (a) is not
being made from a proper plan or conduit IRA; (b) is not being made within
sixty (60) days from receipt of the amounts from a qualified retirement plan or
conduit IRA; (c) could jeopardize the tax-exempt status of the Plan; or
(d) could create adverse tax consequences for the Plan or the
Employer.  Prior to accepting a Rollover Contribution, the Plan
Administrator may require the Employee to provide satisfactory evidence
establishing that the Rollover Contribution meets the requirements of this
Section.

       

      The Plan
Administrator may apply different conditions for accepting Rollover
Contributions from qualified retirement plans and conduit IRAs.  Any
conditions on Rollover Contributions must be applied uniformly to all Employees
under the Plan.

       

      
        
          
          

        

        
          31

          
            

          

        

        
          
          

        

      

      
        	
                3.3

              	
                Transfer of
      Assets.  The Plan Administrator may direct the Trustee to
      accept a transfer of assets from another qualified retirement plan on
      behalf of any Employee, even if such Employee is not eligible to receive
      other contributions under the Plan.  If a transfer of assets is
      made on behalf of an Employee prior to the Employee’s becoming an Eligible
      Participant, the Employee shall be treated as a Participant for all
      purposes with respect to such transferred amount.  Any assets
      transferred to this Plan from another plan must be accompanied by written
      instructions designating the name of each Employee for whose benefit such
      amounts are being transferred, the current value of such assets, and the
      sources from which such amounts are derived.  The Plan
      Administrator will deposit any transferred assets in the appropriate
      Participant’s Transfer Account.  The Transfer Account will
      contain any sub-Accounts necessary to separately track the sources of the
      transferred assets.  Each sub-Account will be treated in the
      same manner as the corresponding Plan
Account.

              

      

       

      The Plan
Administrator may direct the Trustee to accept a transfer of assets from another
qualified plan of the Employer in order to comply with the qualified replacement
plan requirements under Code §4980(d) (relating to the excise tax on
reversions from a qualified plan) without affecting the status of this Plan as a
Prototype Plan.  A transfer made pursuant to Code §4980(d) will
be allocated as Employer Contributions either in the Plan Year in which the
transfer occurs, or over a period of Plan Years (not exceeding the maximum
period permitted under Code §4980(d)), as provided in the applicable transfer
agreement.  To the extent a transfer described in this paragraph is
not totally allocable in the Plan Year in which the transfer occurs, the portion
which is not allocable will be credited to a suspense account until allocated in
accordance with the transfer agreement.

       

      The Plan
Administrator may refuse to accept a transfer of assets if the Plan
Administrator reasonably believes the transfer (a) is not being made from a
proper qualified plan; (b) could jeopardize the tax-exempt status of the
Plan; or (c) could create adverse tax consequences for the Plan or the
Employer.  Prior to accepting a transfer of assets, the Plan
Administrator may require evidence documenting that the transfer of assets meets
the requirements of this Section.  The Trustee will have no
responsibility to determine whether the transfer of assets meets the
requirements of this Section; to verify the correctness of the amount and type
of assets being transferred to the Plan; or to perform any due diligence review
with respect to such transfer.

       

      
        	
                 
      

              	
                (a)

              	
                Protection of Protected
      Benefits.  Except in the case of a Qualified Transfer (as
      defined in subsection (d) below), a transfer of assets is initiated
      at the Plan level and does not require Participant or spousal
      consent.  If the Plan Administrator directs the Trustee to
      accept a transfer of assets to this Plan, the Participant on whose behalf
      the transfer is made retains all Protected Benefits that applied to such
      transferred assets under the transferor
plan.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Transferee
      plan.  Except in the case of a Qualified Transfer (as
      defined in subsection (d)), if the Plan Administrator directs the Trustee
      to accept a transfer of assets from another plan which is subject to the
      Joint and Survivor Annuity requirements under Code §401(a)(11), the
      amounts so transferred continue to be subject to such requirements, as
      provided in Article 9.  If this Plan is not otherwise
      subject to the Qualified Joint and Survivor Annuity requirements (as
      determined under Part 11, #41.a. of the Agreement [Part 11, #59.a. of the
      401(k) Agreement]), the Qualified Joint and Survivor Annuity requirements
      apply only to the amounts under the Transfer Account which are
      attributable to the amounts which were subject to the Qualified Joint and
      Survivor Annuity requirements under the transferor plan.  The
      Employer may override this default rule by checking Part 11, #41.b. of the
      Agreement [Part 11, #59.b. of the 401(k) Agreement] thereby subjecting the
      entire Plan to the Qualified Joint and Survivor Annuity
      Requirements.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Transfers from a Defined
      Benefit Plan, money purchase plan or 401(k)
  plan.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Defined Benefit
      Plan.  The Plan Administrator will not direct the Trustee
      to accept a transfer of assets from a Defined Benefit Plan unless such
      transfer qualifies as a Qualified Transfer (as defined in subsection
      (d) below) or the assets transferred from the Defined Benefit Plan
      are in the form of paid-up annuity contracts which protect all the
      Participant’s Protected Benefits under the Defined Benefit
      Plan.  (However, see the special rule under the second paragraph
      of Section 3.3 above regarding transfers authorized under Code
      §4980(d).)

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Money purchase
      plan.  If this Plan is a profit sharing plan or a 401(k)
      plan and the Plan Administrator directs the Trustee to accept a transfer
      of assets from a money purchase plan (other than as a Qualified Transfer
      as defined in subsection (d) below), the amounts transferred (and any
      gains attributable to such transferred amounts) continue to be subject to
      the distribution restrictions applicable to money purchase plan assets
      under the transferor plan.  Such amounts may not be distributed
      for reasons other than death, disability, attainment of Normal Retirement
      Age, or termination of employment, regardless of any distribution
      provisions under this Plan that would otherwise permit a distribution
      prior to such events.

              

      

       

      
        
          
          

        

        
          32

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (3)

              	
                401(k)
      plan.  If the Plan Administrator directs the Trustee to
      accept a transfer of Section 401(k) Deferrals, QMACs, QNECs, or Safe
      Harbor Contributions from a 401(k) plan, such amounts retain their
      character under this Plan and such amounts (including any allocable gains
      or losses) remain subject to the distribution restrictions applicable to
      such amounts under the Code.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Qualified
      Transfer.  The Plan may eliminate certain Protected
      Benefits (as provided under subsection (3) below) related to plan
      assets that are received in a Qualified Transfer from another
      plan.  A Qualified Transfer is a plan-to-plan transfer of a
      Participant’s benefits that meets the requirements under subsection
      (1) or (2) below.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Elective
      transfer.  A plan-to-plan transfer of a Participant’s
      benefits from another qualified plans is a Qualified Transfer if such
      transfer satisfies the following
requirements.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                The
      Participant must have the right to receive an immediate distribution of
      his/her benefits under the transferor plan at the time of the Qualified
      Transfer.  For transfers that occur on or after January 1,
      2002, the Participant must not be eligible at the time of the Qualified
      Transfer to take an immediate distribution of his/her entire benefit in a
      form that would be entirely eligible for a Direct
  Rollover.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                The
      Participant on whose behalf benefits are being transferred must make a
      voluntary, fully informed election to transfer his/her benefits to this
      Plan.

              

      

       

      
        	
                 
      

              	
                (iii)

              	
                The
      Participant must be provided an opportunity to retain the Protected
      Benefits under the transferor plan.  This requirement is
      satisfied if the Participant is given the option to receive an annuity
      that protects all Protected Benefits under the transferor plan or the
      option of leaving his/her benefits in the transferor
  plan.

              

      

       

      
        	
                 
      

              	
                (iv)

              	
                The
      Participant’s spouse must consent to the Qualified Transfer if the
      transferor plan is subject to the Joint and Survivor Annuity requirements
      under Article 9.  The spouse’s consent must satisfy the
      requirements for a Qualified Election under
      Section 9.4(d).

              

      

       

      
        	
                 
      

              	
                (v)

              	
                The
      amount transferred (along with any contemporaneous Direct Rollover) must
      not be less than the value of the Participant’s vested benefit under the
      transferor plan.

              

      

       

      
        	
                 
      

              	
                (vi)

              	
                The
      Participant must be fully vested in the transferred
    benefit.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Transfer upon specified
      events.  For transfers that occur on or after
      September 6, 2000, a plan-to-plan transfer of a Participant’s entire
      benefit (other than amounts the Plan accepts as a Direct Rollover) from
      another Defined Contribution Plan that is made in connection with an asset
      or stock acquisition, merger, or other similar transaction involving a
      change in the Employer or is made in connection with a Participant’s
      change in employment status that causes the Participant to become
      ineligible for additional allocations under the transferor plan, is a
      Qualified Transfer if such transfer satisfies the following
      requirements:

              

      

       

      
        	
                 
      

              	
                (i)

              	
                The
      Participant need not be eligible for an immediate distribution of his/her
      benefits under the transferor plan.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                The
      Participant on whose behalf benefits are being transferred must make a
      voluntary, fully informed election to transfer his/her benefits to this
      Plan.

              

      

       

      
        	
                 
      

              	
                (iii)

              	
                The
      Participant must be provided an opportunity to retain the Protected
      Benefits under the transferor plan.  This requirement is
      satisfied if the Participant is given the option to receive an annuity
      that protects all Protected Benefits under the transferor plan or the
      option of leaving his/her benefits in the transferor
  plan.

              

      

       

      
        	
                 
      

              	
                (iv)

              	
                The
      benefits must be transferred between plans of the same type.  To
      satisfy this requirement, the transfer must satisfy the following
      requirements.

              

      

       

      
        
          
          

        

        
          33

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (A)

              	
                To
      accept a Qualified Transfer under this subsection (2) from a money
      purchase plan, this Plan also must be a money purchase
    plan.

              

      

       

      
        	
                 
      

              	
                (B)

              	
                To
      accept a Qualified Transfer under this subsection (2) from a 401(k)
      plan, this Plan also must be a 401(k)
plan.

              

      

       

      
        	
                 
      

              	
                (C)

              	
                To
      accept a Qualified Transfer under this subsection (2) from a profit
      sharing plan, this Plan may be any type of Defined Contribution
      Plan.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                Treatment of Qualified
      Transfer.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                Rollover Contribution
      Account.  If the Plan Administrator directs the Trustee
      to accept on behalf of a Participant a transfer of assets that qualifies
      as a Qualified Transfer, the Plan Administrator will treat such amounts as
      a Rollover Contribution and will deposit such amounts in the Participant’s
      Rollover Contribution Account:  A Qualified Transfer may include
      benefits derived from Employee After-Tax
  Contributions.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                Elimination of Protected
      Benefits.  If the Plan accepts a Qualified Transfer, the
      Plan does not have to protect any Protected Benefits derived from the
      transferor plan.  However, if the Plan accepts a Qualified
      Transfer that meets the requirements for a transfer under subsection
      (2) above, the Plan must continue to protect the QJSA benefit if the
      transferor plan is subject to the QJSA
  requirements.

              

      

       

      
        	
                 
      

              	
                (e)

              	
                Trustee’s right to refuse
      transfer.  If the assets to be transferred to the Plan
      under this Section 3.3 are not susceptible to proper valuation and
      identification or are of such a nature that their valuation is
      incompatible with other Plan assets, the Trustee may refuse to accept the
      transfer of all or any specific asset, or may condition acceptance of the
      assets on the sale or disposition of any specific
  asset.

              

      

       

      
        
           

        

        
          34

          
            

          

        

        
           

        

      

      ARTICLE
4

      PARTICIPANT
VESTING

       

      This
Article contains the rules for determining the vested (nonforfeitable) amount of
a Participant’s Account Balance under the Plan.  Part 6 of the
Agreement contains specific elections for applying these vesting
rules.  Part 7 of the Agreement contains special service crediting
elections to override the default provisions under this Article.

       

      
        	
                4.1

              	
                In General.  A
      Participant’s vested interest in his/her Employer Contribution Account and
      Employer Matching Contribution Account is determined based on the vesting
      schedule elected in Part 6 of the Agreement.  A Participant is
      always fully vested in his/her Section 401(k) Deferral Account,
      Employee After-Tax Contribution Account, QNEC Account, QMAC Account, Safe
      Harbor Nonelective Contribution Account, Safe Harbor Matching Contribution
      Account, and Rollover Contribution
Account.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Attainment of Normal Retirement
      Age.  Regardless of the Plan’s vesting schedule, a
      Participant’s right to his/her Account Balance is fully vested upon the
      date he/she attains Normal Retirement Age, provided the Participant is an
      Employee on or after such date.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Vesting upon death, becoming
      Disabled, or attainment of Early Retirement Age.  If
      elected by the Employer in Part 6, #21 of the Agreement [Part 6, #39 of
      the 401(k) Agreement], a Participant will become fully vested in his/her
      Account Balance if the Participant dies, becomes Disabled, or attains
      Early Retirement Age while employed by the
  Employer.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Addition of Employer
      Nonelective Contribution or Employer Matching
      Contribution.  If the Plan is a Safe Harbor 401(k) Plan
      as defined in Section 17.6, all amounts allocated to the
      Participant’s Safe Harbor Nonelective Contribution Account and/or Safe
      Harbor Matching Contribution Account are always 100% vested.  If
      a Safe Harbor 401(k) Plan is amended to add a regular Employer Nonelective
      Contribution or Employer Matching Contribution, a Participant’s vested
      interest in such amounts is determined in accordance with the vesting
      schedule selected under Part 6 of the Agreement.  The addition
      of a vesting schedule under Part 6 for such contributions is not
      considered an amendment of the vesting schedule under Section 4.7
      below merely because the Participant was fully vested in his/her Safe
      Harbor Nonelective Contribution Account or Safe Harbor Matching
      Contribution Account.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Vesting upon merger,
      consolidation or transfer.  No accelerated vesting will
      be required solely because a Defined Contribution Plan is merged with
      another Defined Contribution Plan, or because assets are transferred from
      a Defined Contribution Plan to another Defined Contribution
      Plan.  Thus, for example, Participants will not automatically
      become 100% vested in their Employer Contribution Account(s) solely on
      account of a merger of a money purchase plan with a profit sharing or
      401(k) Plan or a transfer of assets between such Plans.  (See
      Section 18.3 for the benefits that must be protected as a result of a
      merger, consolidation or transfer.)

              

      

       

      
        	
                4.2

              	
                Vesting
      Schedules.  The Plan’s vesting schedule will determine an
      Employee’s vested percentage in his/her Employer Contribution Account
      and/or Employer Matching Contribution Account.  The vested
      portion of a Participant’s Employer Contribution Account and/or Employer
      Matching Contribution Account is determined by multiplying the
      Participant’s vesting percentage determined under the applicable vesting
      schedule by the total amount under the applicable
  Account.

              

      

       

      The
Employer must elect a normal vesting schedule and a Top-Heavy Plan vesting
schedule under Part 6 of the Agreement.  The Top-Heavy Plan vesting
schedule will apply for any Plan Year in which the plan is a Top-Heavy
Plan.  If this Plan is a 401(k) plan, the Employer must elect a normal
and Top-Heavy Plan vesting schedule for both Employer Nonelective Contributions
and Employer Matching Contributions, but only to the extent such contributions
are authorized under Part 4B and/or Part 4C of the 401(k)
Agreement.

       

      The
Employer may choose any of the following vesting schedules as the normal vesting
schedule under Part 6 of the Agreement.  For the Top-Heavy Plan
vesting, the Employer may only choose the full and immediate, 6-year graded,
3-year cliff, or modified vesting schedule, as described below.

       

      
        	
                 
      

              	
                (a)

              	
                Full and immediate vesting
      schedule.  Under the full and immediate vesting schedule,
      the Participant is always 100% vested in his/her Account
      Balance.

              

      

       

      
        
          
          

        

        
          35

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (b)

              	
                7-year graded vesting
      schedule.  Under the 7-year graded vesting schedule, an
      Employee vests in his/her Employer Contribution Account and/or Employer
      Matching Contribution Account in the following
  manner:

              

      

       

      After 3
Years of Service - 20% vesting

      After 4
Years of Service - 40% vesting

      After 5
Years of Service - 60% vesting

      After 6
Years of Service - 80% vesting

      After 7
Years of Service - 100% vesting

       

      
        	
                 
      

              	
                (c)

              	
                6-year graded vesting
      schedule.  Under the 6-year graded vesting schedule, an
      Employee vests in his/her Employer Contribution Account and/or Employer
      Matching Contribution Account in the following
  manner:

              

      

       

      After 2
Years of Service - 20% vesting

      After 3
Years of Service - 40% vesting

      After 4
Years of Service - 60% vesting

      After 5
Years of Service - 80% vesting

      After 6
Years of Service - 100% vesting

       

      
        	
                 
      

              	
                (d)

              	
                5-year cliff vesting
      schedule.  Under the 5-year cliff vesting schedule, an
      Employee is 100% vested after 5 Years of Service.  Prior to the
      fifth Year of Service, the vesting percentage is
  zero.

              

      

       

      
        	
                 
      

              	
                (e)

              	
                3-year cliff vesting
      schedule.  Under the 3-year cliff vesting schedule, an
      Employee is 100% vested after 3 Years of Service.  Prior to the
      third Year of Service, the vesting percentage is
  zero.

              

      

       

      
        	
                 
      

              	
                (f)

              	
                Modified vesting
      schedule.  For the normal vesting schedule, the Employer
      may elect a modified vesting schedule under which the vesting percentage
      for each Year of Service is not less than the percentage that would be
      required for each Year of Service under the 7-year graded vesting
      schedule, unless 100% vesting occurs after no more than 5 Years of
      Service.  For the Top-Heavy Plan vesting schedule, the Employer
      may elect a modified vesting schedule under which the vesting percentage
      for each Year of Service is not less than the percentage that would be
      required for each Year of Service under the 6-year graded vesting
      schedule, unless 100% vesting occurs after no more than 3 Years of
      Service.

              

      

       

      
        	
                4.3

              	
                Shift to/from Top-Heavy Vesting
      Schedule.  For a Plan Year in which the Plan is a
      Top-Heavy Plan, the Plan automatically shifts to the Top-Heavy Plan
      vesting schedule.  Once a Plan uses a Top-Heavy Plan vesting
      schedule, that schedule will continue to apply for all subsequent Plan
      Years.  The Employer may override this default provision under
      Part 6, #22 of the Nonstandardized Agreement [Part 6, #40 of the
      Nonstandardized 401(k) Agreement].  The rules under
      Section 4.7 will apply when a Plan shifts to or from a Top-Heavy Plan
      vesting schedule.

              

      

       

      
        	
                4.4

              	
                Vesting Computation
      Period.  For purposes of computing a Participant’s vested
      interest in his/her Employer Contribution Account and/or Employer Matching
      Contribution Account, an Employee’s Vesting Computation Period is the
      12-month period measured on a Plan Year basis, unless the Employer elects
      under Part 7, #26 of the Agreement [Part 7, #44 of the 401(k) Agreement]
      to measure Vesting Computation Periods using Anniversary
      Years.  The Employer may designate an alternative 12-month
      period under Part 7, #26.b. of the Nonstandardized Agreement [Part 7,
      #44.b. of the Nonstandardized 401(k) Agreement].  Any Vesting
      Computation Period designated under Part 7, #26.b. or #44.b., as
      applicable, must be a 12-consecutive month period and must apply uniformly
      to all Participants.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Anniversary
      Years.  If the Employer elects to measure Vesting
      Computation Periods using Anniversary Years, the Vesting Computation
      Period is the 12-month period commencing on the Employee’s Employment
      Commencement Date (or Reemployment Commencement Date) and each subsequent
      12-month period commencing on the anniversary of such
  date.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Measurement on same Vesting
      Computation Period.  The Plan will measure Years of
      Service and Breaks in Service (if applicable) for purposes of vesting on
      the same Vesting Computation
Period.

              

      

       

      
        	
                4.5

              	
                Crediting Years of Service for
      Vesting Purposes.  Unless the Employer elects otherwise
      under Part 7, #25 of the Agreement [Part 7, #43 of the 401(k) Agreement];
      an Employee will earn one Year of Service for purposes of applying the
      vesting rules if the Employee completes 1,000 Hours of Service with the
      Employer during a Vesting Computation Period.  An Employee will
      receive credit for a Year of Service as of the end of the Vesting
      Computation Period, if the Employee completes the required Hours of
      Service during such period, even if the Employee is not employed for the
      entire period.

              

      

       

      
        
          
          

        

        
          36

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (a)

              	
                Calculating Hours of
      Service.  In calculating an Employee’s Hours of Service
      for purposes of applying the vesting rules under this Article, the
      Employer will use the Actual Hours Crediting Method, unless the Employer
      elects otherwise under Part 7, #25 of the Agreement [Part 7, #43 of the
      401(k) Agreement].  (See Article 6 of this Plan for a
      description of the alternative service crediting
  methods.)

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Excluded
      service.  Unless the Employer elects to exclude certain
      service with the Employer under Part 6, #20 of the Agreement [Part 6, #38
      of the 401(k) Agreement], all service with the Employer is counted for
      vesting purposes.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Service before the Effective
      Date of the Plan.  Under Part 6, #20.a. of the Agreement
      [Part 6, #38.a. of the 401(k) Agreement], the Employer may elect to
      exclude service during any period for which the Employer did not maintain
      the Plan or a Predecessor Plan.  For this purpose, a Predecessor
      Plan is a qualified plan maintained by the Employer that is terminated
      within the 5-year period immediately preceding or following the
      establishment of this Plan.  A Participant’s service under a
      Predecessor Plan must be counted for purposes of determining the
      Participant’s vested percentage under this
Plan.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Service before a certain
      age.  Under Part 6, #20.b. of the Agreement [Part 6,
      #38.b. of the 401(k) Agreement], the Employer may elect to exclude service
      before an Employee attains a certain age.  For this purpose, the
      Employer may not designate an age greater than 18.  An Employee
      will be credited with a Year of Service for the Vesting Computation Period
      during which the Employee attains the requisite age, provided the Employee
      satisfies all other conditions required for a Year of
    Service.

              

      

       

      
        	
                4.6

              	
                Vesting Break in Service
      Rules.  Except as provided under Section 4.5(b), in
      determining a Participant’s vested percentage, a Participant is credited
      with all Years of Service earned with the Employer, subject to the
      following Break in Service rules.  In applying these Break in
      Service rules, Years of Service and Breaks in Service (as defined in
      Section 22.27) are measured on the same Vesting Computation Period as
      defined in Section 4.4 above.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                One-year holdout Break in
      Service.  The one-year holdout Break in Service rule will
      not apply unless the Employer specifically elects in Part 7, #27.b. of the
      Nonstandardized Agreement [Part 7, #45.b. of the Nonstandardized 401(k)
      Agreement] to have it apply.  If the one-year holdout Break in
      Service rule is elected, an Employee who has a one-year Break in Service
      will not be credited for vesting purposes with any Years of Service earned
      before such one-year Break in Service until the Employee has completed a
      Year of Service after the one-year Break in Service.  The
      one-year holdout rule does not apply under the Standardized
      Agreement.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Five-Year Forfeiture Break in
      Service.  In the case of a Participant who has five
      (5) consecutive one-year Breaks in Service, all Years of Service
      after such Breaks in Service will be disregarded for the purpose of
      vesting in the portion of the Participant’s Employer Contribution Account
      and/or Employer Matching Contribution Account that accrued before such
      Breaks in Service, but both pre-break and post-break service will count
      for purposes of vesting in the portion of such Accounts that accrues after
      such breaks.  The Participant will forfeit the nonvested portion
      of his/her Employer Contribution Account and/or Employer Matching
      Contribution Account accrued prior to incurring five consecutive Breaks in
      Service, in accordance with
Section 5.3(b).

              

      

       

      In the
case of a Participant who does not have five consecutive one-year Breaks in
Service, all Years of Service will count in vesting both the pre-break and
post-break Account Balance derived from Employer Contributions.

       

      
        	
                 
      

              	
                (c)

              	
                Rule of Parity Break in
      Service.  This Break in Service rule applies only to
      Participants who are totally nonvested (i.e., 0% vested) in their Employer
      Contribution Account and Employer Matching Contribution
      Account.  If an Employee is vested in any portion of his/her
      Employer Contribution Account or Employer Matching Contribution Account,
      the Rule of Parity does not apply.  Under this Break in Service
      rule, if a nonvested Participant incurs a period of consecutive one-year
      Breaks in Service which equals or exceeds the greater of five (5) or
      the Participant’s aggregate number of Years of Service with the Employer,
      all service earned prior to the consecutive Break in Service period will
      be disregarded and the Participant will be treated as a new Employee for
      purposes of determining vesting under the Plan.  The Employer
      may elect under Part 7, #27.a. of the Agreement [Part 7, #45.a. of the
      401(k) Agreement] not to apply the Rule of Parity Break in Service
      rule.

              

      

       

      
        
          
          

        

        
          37

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (1)

              	
                Previous application of the
      Rule of Parity Break in Service rule.  In determining a
      Participant’s aggregate Years of Service for purposes of applying the Rule
      of Parity Break in Service rule, any Years of Service otherwise
      disregarded under a previous application of this rule are not
      counted.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Application to the 401(k)
      Agreement.  The Rule of Parity Break in Service rule
      applies only to determine the individual’s vesting rights with respect to
      his/her Employer Contribution Account and Employer Matching Contribution
      Account.  In determining whether a Participant is totally
      nonvested for purposes of applying the Rule of Parity Break in Service
      rule, the Participant’s Section 401(k) Deferral Account, Employee
      After-Tax Contribution Account, QMAC Account, QNEC Account, Safe Harbor
      Nonelective Contribution Account, Safe Harbor Matching Contribution
      Account, and Rollover Contribution Account are
  disregarded.

              

      

       

      
        	
                4.7

              	
                Amendment of Vesting
      Schedule.  If the Plan’s vesting schedule is amended (or
      is deemed amended by an automatic change to or from a Top-Heavy Plan
      vesting schedule), each Participant with at least three (3) Years of
      Service with the Employer, as of the end of the election period described
      in the following paragraph, may elect to have his/her vested interest
      computed under the Plan without regard to such amendment or
      change.  For this purpose, a Plan amendment, which in any way
      directly or indirectly affects the computation of the Participant’s vested
      interest, is considered an amendment to the vesting
      schedule.  However, the new vesting schedule will apply
      automatically to an Employee, and no election will be provided, if the new
      vesting schedule is at least as favorable to such Employee, in all
      circumstances, as the prior vesting
schedule.

              

      

       

      The
period during which the election may be made shall commence with the date the
amendment is adopted or is deemed to be made and shall end on the latest
of.

       

      
        	
                 
      

              	
                (a)

              	
                60
      days after the amendment is
adopted;

              

      

       

      
        	
                 
      

              	
                (b)

              	
                60
      days after the amendment becomes effective;
or

              

      

       

      
        	
                 
      

              	
                (c)

              	
                60
      days after the Participant is issued written notice of the amendment by
      the Employer or Plan Administrator.

              

      

       

      Furthermore,
if the vesting schedule of the Plan is amended, in the case of an Employee who
is a Participant as of the later of the date such amendment is adopted or
effective, the vested percentage of such Employee’s Account Balance derived from
Employer Contributions (determined as of such date) will not be less than the
percentage computed under the Plan without regard to such
amendment.

       

      
        	
                4.8

              	
                Special Vesting Rule In-Service
      Distribution When Account Balance Less than 100%
      Vested.  If amounts are distributed from a Participant’s
      Employer Contribution Account or Employer Matching Contribution Account at
      a time when the Participant’s vested percentage in such amounts is less
      than 100% and the Participant may increase the vested percentage in the
      Account Balance:

              

      

       

      
        	
                 
      

              	
                (a)

              	
                A
      separate Account will be established for the Participant’s interest in the
      Plan as of the time of the distribution,
and

              

      

       

      
        	
                 
      

              	
                (b)

              	
                At
      any relevant time the Participant’s vested portion of the separate Account
      will be equal to an amount (“X”) determined by the
  formula:

              

      

       

      
        	
                 
      

              	
                X =
      P (AB + D) - D

              

      

       

      
        	
                 
      

              	
                Where:

              

      

       

      P is the
vested percentage at the relevant time;

       

      AB is the
Account Balance at the relevant time; and

       

      D is the
amount of the distribution.

       

      
        
           

        

        
          38

          
            

          

        

        
           

        

      

      ARTICLE
5

      FORFEITURES

       

      This
Article contains the rules relating to the timing and disposition of forfeitures
of the nonvested portion of a Participant’s Account Balance.  Part 8
of the Agreement provides elections on the allocation of
forfeitures.  The rules for determining the vested portion of a
Participant’s Account Balance are contained in Article 4 of this
BPD.

       

      
        	
                5.1

              	
                In
      General.  The Plan Administrator has the responsibility
      to determine the amount of a Participant’s forfeiture based on the
      application of the vesting provisions of Article 4.  Until
      an amount is forfeited pursuant to this Article, nonvested amounts will be
      held in the Account of the Participant and will share in gains and losses
      of the Trust (as determined under
  Article 13).

              

      

       

      
        	
                5.2

              	
                Timing of
      forfeiture.  The forfeiture of all or a portion of a
      Participant’s nonvested Account Balance occurs upon any of the events
      listed below:

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Cash-Out
      Distribution.  The date the Participant receives a total
      Cash-Out Distribution as defined in
  Section 5.3(a).

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Five-Year Forfeiture Break in
      Service.  The last day of the Vesting Computation Period
      in which the Participant incurs a Five-Year Forfeiture Break in Service as
      defined in Section 5.3(b).

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Lost Participant or
      Beneficiary.  The date the Plan Administrator determines
      that a Participant or Beneficiary cannot be located to receive a
      distribution from the Plan.  See
      Section 5.3(c).

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Forfeiture of Employer Matching
      Contributions.  With respect to Employer Matching
      Contributions under a 401(k) plan, the date a distribution is made as
      described in Section 5.3(d).

              

      

       

      
        	
                5.3

              	
                Forfeiture
      Events.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Cash-Out
      Distribution.  If a Participant receives a total
      distribution upon termination of his/her participation in the Plan (a
      “Cash-Out Distribution”), the nonvested portion (if any) of the
      Participant’s Account Balance is forfeited in accordance with the
      provisions of this Article.  If a Participant has his/her
      nonvested Account Balance forfeited as a result of a Cash-Out
      Distribution, such Participant must be given the right to “buy-back” the
      forfeited benefit, as provided in subsection
      (2) below.  (See Article 8 for the rules regarding the
      availability and timing of Plan distributions and the consent requirements
      applicable to such distributions.)

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Amount of
      forfeiture.  The Cash-Out Distribution rules under this
      subsection (a) apply only if the Participant is less than 100% vested in
      his/her Employer Contribution Account and/or Employer Matching
      Contribution Account.  If the Participant is 100% vested in
      his/her entire Account Balance, no forfeiture of benefits will occur
      solely as a result of the Cash-Out
Distribution.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                Total Cash-Out
      Distribution.  If a Participant receives a Cash-Out
      Distribution of his/her entire vested Account Balance, the Participant
      will immediately forfeit the entire nonvested portion of his/her Account
      Balance, as of the date of the distribution (as determined under
      subsection (A) or (B) below, whichever applies).  The forfeited
      amounts will be used in the manner designated under Part 8 of the
      Agreement.

              

      

       

      
        	
                 
      

              	
                (A)

              	
                No further
      allocations.  If the terminated Participant is not
      entitled to any further allocations under the Plan for the Plan Year in
      which the Participant terminates employment, the Cash-Out Distribution
      occurs on the day the Participant receives a distribution of his/her
      entire vested Account Balance.  The Participant’s nonvested
      benefit is immediately forfeited on such date, in accordance with the
      provisions under Section 5.5.

              

      

       

      
        	
                 
      

              	
                (B)

              	
                Additional
      allocations.  If the terminated Participant is entitled
      to an additional allocation under the Plan for the Plan Year in which the
      Participant terminates employment, a Cash-Out Distribution is deemed to
      occur when the Participant receives a distribution of his/her entire
      vested Account Balance, including any amounts that are still to be
      allocated under the Plan.  Thus, a Participant who is entitled
      to an additional allocation under the Plan will not have a total Cash-Out
      Distribution until such additional amounts are distributed, regardless of
      whether the Participant takes a complete distribution of his/her vested
      Account Balance before receiving the additional
  allocation.

              

      

       

      
        
          
          

        

        
          39

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (C)

              	
                Modification of default
      cash-out rules.  The Employer may override the default
      cash-out rules under subsections (A) and (B) above by electing under Part
      8, #32 of the Agreement [Part 8, #50 of the 401(k) Agreement] to have the
      Cash-Out Distribution and related forfeiture occur immediately upon a
      distribution of the terminated Participant’s entire vested Account
      Balance, without regard to whether the Participant is entitled to an
      additional allocation under the
Plan.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                Deemed Cash-Out
      Distribution.  If a Participant terminates employment
      with the Employer with a vested Account Balance of zero in his/her
      Employer Contribution Account and/or Employer Matching Contribution
      Account, the Participant is treated as receiving a “deemed” Cash-Out
      Distribution from the Plan.  Upon a deemed Cash-Out, the
      nonvested portion of the Participant’s Account Balance will be forfeited
      in accordance with subsection (A) or (B)
below.

              

      

       

      
        	
                 
      

              	
                (A)

              	
                No further
      allocations.  If the Participant is not entitled to any
      further allocations under the Plan for the Plan Year in which the
      Participant terminates employment, the deemed Cash-Out Distribution is
      deemed to occur on the day the employment terminates.  The
      Participant’s nonvested benefit is immediately forfeited on such date, in
      accordance with the provisions under
  Section 5.5.

              

      

       

      
        	
                 
      

              	
                (B)

              	
                Additional
      allocations.  If the Participant is entitled to an
      additional allocation under the Plan for the Plan Year in which the
      Participant terminates employment, the deemed Cash-Out Distribution is
      deemed to occur on the first day of the Plan Year following the Plan Year
      in which the termination occurs.

              

      

       

      
        	
                 
      

              	
                (C)

              	
                Modification of default
      cash-out rules.  The Employer may override the default
      cash-out rules under subsections (A) and (B) above by electing under Part
      8, #32 of the Agreement [Part 8, #50 of the 401(k) Agreement] to have the
      deemed Cash-Out Distribution and related forfeiture occur immediately upon
      a distribution of the terminated Participant’s entire vested Account
      Balance, without regard to whether the Participant is entitled to an
      additional allocation under the
Plan.

              

      

       

      
        	
                 
      

              	
                (iii)

              	
                Other
      distributions.  If the Participant receives a
      distribution of less than the entire vested portion of his/her Employer
      Contribution Account and Employer Matching Contribution Account (including
      any additional amounts to be allocated under subsection (i)(B) above), the
      total Cash-Out Distribution rule under subsection (i) above does not
      apply until the Participant receives a distribution of the remainder of
      the vested portion of his/her Account Balance.  Until the
      Participant receives a distribution of the remainder of the vested portion
      of his/her Account Balance, the special vesting rule described in
      Section 4.8 applies to determine the vested percentage of the
      Participant’s Employer Contribution Account and Employer Matching Account
      (as applicable).  The nonvested portion of such Accounts will
      not be forfeited until the earlier of:  (A) the occurrence of a
      Five-Year Forfeiture Break in Service described in Section 5.3(b) or
      (B) the date the Participant receives a total Cash-Out Distribution of the
      remaining vested portion of his/her Account
  Balance.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Buy-back/restoration.  If
      a Participant receives (or is deemed to receive) a Cash-Out Distribution
      that results in a forfeiture under subsection (1) above, and the
      Participant subsequently resumes employment covered under this Plan, the
      Participant may “buy-back” the forfeited portion of his/her Account(s) by
      repaying to the Plan the full amount of the Cash-Out Distribution from
      such Account(s).

              

      

       

      
        	
                 
      

              	
                (i)

              	
                Buy-back
      opportunity.  A Participant may buy-back the portion of
      his/her benefit that is forfeited as a result bf a Cash-Out Distribution
      (or a deemed Cash-Out Distribution) by repaying the amount of such
      Cash-Out Distribution to the Plan before the earlier
  of:

              

      

       

      
        
          
          

        

        
          40

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (A)

              	
                five
      (5) years after the first date on which the Participant is subsequently
      re-employed by the Employer, or

              

      

       

      
        	
                 
      

              	
                (B)

              	
                the
      date a Five-Year Forfeiture Break in Service occurs (as defined in
      Section 5.3(b)).

              

      

       

      If a
Participant receives a deemed Cash-Out Distribution pursuant to subsection
(1)(ii) above, and the Participant resumes employment covered under this
Plan before the date the Participant incurs a Five-Year Forfeiture Break in
Service, the Participant is deemed to have repaid the Cash-Out Distribution
immediately upon his/her reemployment.

       

      To
receive a restoration of the forfeited portion of his/her Employer Contribution
Account and/or Employer Matching Contribution Account, a Participant must repay
the entire Cash-Out Distribution that was made from the Participant’s Employer
Contribution Account and Employer Matching Contribution Account, unadjusted for
any interest that might have accrued on such amounts after the distribution
date.  For this purpose, the Cash-Out Distribution is the total value
of the Participant’s vested Employer Contribution Account and Employer Matching
Contribution Account that is distributed at any time following the Participant’s
termination of employment.  If a Participant also received a
distribution from other Accounts, the Participant need not repay such amounts to
have the forfeited portion of his/her Employer Contribution Account and/or
Employer Matching Contribution Account restored.

       

      
        	
                 
      

              	
                (ii)

              	
                Restoration of forfeited
      benefit.  Upon a Participant’s proper repayment of a
      Cash-Out Distribution in accordance with subsection (i) above, the
      forfeited portion of the Participant’s Employer Contribution Account and
      Employer Matching Contribution Account (as applicable) will be restored,
      unadjusted for any gains or losses on such amount.  For this
      purpose, a Participant who received a deemed Cash-Out Distribution is
      automatically treated as having made a proper repayment and his/her
      forfeited benefit will be restored in accordance with this subsection
      (ii) if the Participant returns to employment with the Employer prior
      to incurring a Five-Year Forfeiture Break in Service.  A
      Participant is not entitled to restoration under this subsection
      (ii) if the Participant returns to employment after incurring a
      Five-Year Forfeiture Break in
Service.

              

      

       

      The
forfeited portion of the Participant’s Account(s) will be restored no later than
the end of the Plan Year following the Plan Year in which the Participant repays
the Cash-Out Distribution in accordance with subsection
(i) above.  Although the Plan Administrator may permit a
Participant to make a partial repayment of a Cash-Out Distribution, no portion
of the Participant’s forfeited benefit will be restored until the Participant
repays the entire Cash-Out Distribution in accordance with subsection
(i) above.  If a Participant received a deemed Cash-Out
Distribution, the Participant’s forfeited benefit will be restored no later than
the end of the Plan Year following the Plan Year in which the Participant
returns to employment with the Employer.

       

      If a
Participant’s forfeited benefit is required to be restored under this subsection
(ii), the restoration of such benefit will occur from the following
sources.  If the following sources are not sufficient to completely
restore the Participant’s benefit, the Employer must make an additional
contribution to the Plan.

       

      
        	
                 
      

              	
                (A)

              	
                Any
      forfeitures that have not been allocated to Participants’ Accounts for the
      Plan Year in which the Employer is restoring the Participant’s benefit in
      accordance with this subsection
(ii).

              

      

       

      
        	
                 
      

              	
                (B)

              	
                If
      Participants are not permitted to self-direct investments under the Plan,
      any Trust earnings which have not been allocated to Participants’ Accounts
      for the Plan Year in which the Employer is restoring the Participant’s
      benefit in accordance with this subsection
(ii).

              

      

       

      
        
          
          

        

        
          41

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (C)

              	
                If
      the Employer makes a discretionary contribution to the Plan, it may
      designate all or any part of such discretionary contribution as a
      restoration contribution under this subsection
  (ii).

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Five-Year Forfeiture Break in
      Service.  In the case of a Participant who has five (5)
      consecutive one-year Breaks in Service, the nonvested portion of the
      Participant’s Account Balance will be forfeited as of the end of the
      Vesting Computation Period in which the Participant incurs his/her fifth
      consecutive Break in Service.  See Section 4.6(b) for more
      information on the Five-Year Forfeiture Break in
  Service.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Lost Participant or
      Beneficiary.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Inability to locate Participant
      or Beneficiary.  If the Plan Administrator, after a
      reasonable effort and time, is unable to locate a Participant or a
      Beneficiary in order to make a distribution otherwise required by the
      Plan, the distributable amount may be forfeited, as permitted under
      applicable laws and regulations.  In determining what is a
      reasonable effort and time, the Plan Administrator may follow any
      applicable guidance provided under statute, regulation, or other IRS or
      DOL guidance of general
applicability.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Restoration of forfeited
      amounts.  If, after the distributable amount is
      forfeited, the Participant or Beneficiary is located, the Plan will
      restore the forfeited amount (unadjusted for gains or losses) to such
      Participant or Beneficiary within a reasonable time.  The method
      of restoring a forfeited benefit under subsection (a)(2)(ii) above
      applies to any restoration required under this subsection
    (2).

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Forfeiture of Employer Matching
      Contributions.  This subsection (d) only applies if
      the Plan is a 401(k) Plan.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Correction of ACP
      Test.  If a Participant receives a corrective
      distribution of Excess Aggregate Contributions to correct the ACP Test,
      the portion of such corrective distribution which relates to nonvested
      Employer Matching Contributions, including any allocable income or loss,
      will be forfeited (as permitted under Section 17.3(d)(1)) in the Plan
      Year in which the corrective distribution is made from the
      Plan.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Excess Deferrals, Excess
      Contributions, and Excess Aggregate Contributions.  If a
      Participant receives a distribution of Excess Deferrals, Excess
      Contributions, or Excess Aggregate Contributions, the Employer will
      forfeit the portion of his/her Employer Matching Contribution Account
      (whether vested or not) which is attributable to such distributed amounts
      (except to the extent such amount has been distributed as Excess
      Contributions or Excess Aggregate Contributions, pursuant to
      Article 17).  A forfeiture of Employer Matching
      Contributions under this subsection (2) occurs in the Plan Year in which
      the Participant receives the distribution of Excess Deferrals, Excess
      Contributions, and/or Excess Aggregate
  Contributions.

              

      

       

      
        	
                5.4

              	
                Timing of Forfeiture
      Allocation.  Pursuant to the elections under Part 8 of
      the Agreement, forfeitures are allocated in either the same Plan Year in
      which the forfeitures occur or in the Plan Year following the Plan Year in
      which the forfeitures occur.

              

      

       

      
        	
                5.5

              	
                Method of Allocating
      Forfeitures.  Forfeitures will be allocated in accordance
      with the method chosen by the Employer under Part 8 of the
      Agreement.  In no event, however, will a Participant receive an
      allocation of forfeitures arising from his/her own Account.  If
      no method of allocation is selected under Part 8 of the Agreement, any
      forfeitures will be used to reduce the Employer’s contributions for the
      Plan Year following the Plan Year in which the forfeiture occurs as
      described under (b) below.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Reallocation of
      forfeitures.  If the Employer elects to reallocate
      forfeitures as additional contributions, the forfeitures will be added to
      other contributions made by the Employer (as designated under Part 8 of
      the Agreement) for the Plan Year designated under Part 8, #29 of the
      Agreement [Part 8, #47 of the 401(k) Agreement], and such amounts will be
      allocated to Eligible Participants under the allocation method chosen
      under Part 4 of the Agreement with respect to such
      contributions.  Reallocation of forfeitures is not available
      under the target benefit plan
Agreement.

              

      

       

      
        
          
          

        

        
          42

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (b)

              	
                Reduction of
      contributions.  If the Employer elects under Part 8 of
      the Agreement to use forfeitures to reduce its contributions under the
      Plan, the Employer may adjust its contribution deposits in any manner,
      provided the total Employer Contributions made for the Plan Year properly
      take into account the forfeitures that are to be used to reduce such
      contributions for that Plan Year.  If the contributions are
      allocated over multiple allocation periods, the Employer may reduce its
      contribution for any allocation periods within the Plan Year in which the
      forfeitures are tri be allocated so that the total amount allocated for
      the Plan Year is proper.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Payment of Plan
      expenses.  If the Employer elects under Part 8, #31 of
      the Agreement [Part 8, #49 of the 401(k) Agreement], forfeitures will
      first be used to pay Plan expenses for the Plan Year in which the
      forfeitures would otherwise be allocated.  This subsection
      (c) applies only if the Plan otherwise would pay such expenses as
      authorized under Section 11.4.  If any forfeitures remain
      after the payment of Plan expenses under this subsection, the remaining
      forfeitures will be allocated as selected under Part 8 of the
      Agreement.

              

      

       

      
        
           

        

        
          43

          
            

          

        

        
           

        

      

      ARTICLE
6

      SPECIAL
SERVICE CREDITING PROVISIONS

       

      This
Article contains special service crediting rules that apply for purposes of
determining an Employee’s eligibility to participate and the vested percentage
in his/her Account Balance under the Plan.  This Article 6 and
Part 7 of the Agreement permit the Employer to override the general service
crediting rules under Articles 1 and 4 with respect to eligibility and vesting
and to apply special service crediting rules, such as the Equivalency Method and
the Elapsed Time Method for crediting service.  Section 6.7 of
this Article and Part 13, #53 of the Agreement [Part 13, #71 of the 401(k)
Agreement] contain special rules for crediting service with Predecessor
Employers.

       

      
        	
                6.1

              	
                Year of Service -
      Eligibility.  Section 1.4(b) defines a Year of
      Service for eligibility purposes.  Generally, an Employee earns
      a Year of Service for eligibility purposes upon the completion of 1,000
      Hours of Service during an Eligibility Computation Period.  For
      this purpose, Hours of Service are calculated using the Actual Hours
      Crediting Method.  Part 7, #23 of the Agreement [Part 7, #41 of
      the 401(k) Agreement] permits the Employer to modify these default
      provisions for determining a Year of Service for eligibility
      purposes.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Selection of Hours of
      Service.  The Employer may elect to modify the
      requirement that an Employee complete 1,000 Hours of Service during an
      Eligibility Computation Period to earn a Year of Service.  Under
      Part 7, #23.a. of the Agreement [Part 7, #41.a. of the 401(k) Agreement],
      the Employer may designate a specific number of Hours of Service (which
      cannot exceed 1,000) that an Employee must complete during the Eligibility
      Computation Period to earn a Year of Service.  Any Hours of
      Service designated in accordance with this subsection (a) will be
      determined using the Actual Hours Crediting Method, unless the Employer
      elects to use the Equivalency Method under Part 7, #23.b. of the Agreement
      [Part 7, #41.b. of the 401(k)
Agreement].

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Use of Equivalency
      Method.  The Employer may elect under Part 7, #23.b. of
      the Agreement [Part 7, #41.b. of the 401(k) Agreement] to use the
      Equivalency Method (as defined in Section 6.5(a)) instead of the
      Actual Hours Crediting Method in determining whether an Employee has
      completed the required Hours of Service to earn a Year of
      Service.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Use of Elapsed Time
      Method.  The Employer may elect under Part 7, #23.c. of
      the Agreement [Part 7, #41.c. of the 401(k) Agreement] to use the Elapsed
      Time Method (as defined in Section 6.5(b)) instead of counting Hours
      of Service in applying the eligibility conditions under
      Article 1.  The Elapsed Time Method may not be selected if
      the Employer elects to apply a designated Hours of Service requirement
      under Part 7, #23.a. of the Agreement [Part 7, #41.a. of the 401(k)
      Agreement].

              

      

       

      
        	
                6.2

              	
                Eligibility Computation
      Period.  Section 1.4(c) defines the Eligibility
      Computation Period used to determine whether an Employee has earned a Year
      of Service for eligibility purposes.  Generally, if one Year of
      Service is required for eligibility, the Eligibility Computation Period is
      determined using the Shift-to-Plan-Year Method (as defined in
      Section 1.4(c)(1)).  Part 7, #24 of the Agreement [Part 7,
      #42 of the 401(k) Agreement] permits the Employer to use the Anniversary
      Year Method (as defined in Section 1.4(c)(2)) for determining
      Eligibility Computation Periods under the Plan.  If the Employer
      selects two Years of Service eligibility condition (under Part 1, #5.e. of
      the Agreement), the Anniversary Year Method applies, unless the Employer
      elects to use the Shift-to-Plan-Year Method.  In the case of a
      401(k) plan in which a two Years of Service eligibility condition is used
      for either Employer Matching Contributions or Employer Nonelective
      Contributions, the method used to determine Eligibility Computation
      Periods for the two Years of Service condition also will apply to any one
      Year of Service eligibility condition used with respect to any other
      contributions.

              

      

       

      
        	
                6.3

              	
                Year of Service -
      Vesting.  Section 4.5 defines a Year of Service for
      vesting purposes.  Generally, an Employee earns a Year of
      Service for vesting purposes upon the completion of 1,000 Hours of Service
      during a Vesting Computation Period.  For this purpose, Hours of
      Service are calculated using the Actual Hours Crediting
      Method.  Part 7, #25 of the Agreement [Part 7, #43 of the 401(k)
      Agreement] permits the Employer to modify these default provisions for
      determining a Year of Service for vesting
  purposes.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Selection of Hours of
      Service.  The Employer may elect to modify the
      requirement that an Employee complete 1,000 Hours of Service during a
      Vesting Computation Period to earn a Year of Service.  Under
      Part 7, #25.a. of the Agreement [Part 7, #43.a. of the 401(k) Agreement],
      the Employer may designate a specific number of Hours of Service (which
      cannot exceed 1,000) that an Employee must complete during the Vesting
      Computation Period to earn a Year of Service.  Any Hours of
      Service designated in accordance with this subsection (a) will be
      determined using the Actual Hours Crediting Method, unless the Employer
      elects to use the Equivalency Method under Part 7, #25.b. of the Agreement
      [Part 7, #43.b. of the 401(k)
Agreement].

              

      

       

      
        
          
          

        

        
          44

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (b)

              	
                Equivalency
      Method.  The Employer may elect under Part 7, #25.b. of
      the Agreement [Part 7, #43.b. of the 401(k) Agreement] to use the
      Equivalency Method (as defined in Section 6.5(a)) instead of the
      Actual Hours Crediting Method in determining whether an Employee has
      completed the required Hours of Service to earn a Year of
      Service.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Elapsed Time
      Method.  The Employer may elect under Part 7, #25.c. of
      the Agreement [Part 7, #43.c. of the 401(k) Agreement] to use the Elapsed
      Time Method (as defined in Section 6.5(b)) instead of counting Hours
      of Service in applying the vesting provisions under
      Article 4.  The Elapsed Time Method may not be selected if
      the Employer elects to apply a designated Hours of Service requirement
      under Part 7, #25.a. of the Agreement [Part 7, #43.a. of the 401(k)
      Agreement].

              

      

       

      
        	
                6.4

              	
                Vesting Computation
      Period.  Section 4.4 defines the Vesting Computation
      Period used to determine whether an Employee has earned a Year of Service
      for vesting purposes.  Generally, the Vesting Computation Period
      is the Plan Year.  Part 7, #26 of the Agreement [Part 7, #44 of
      the 401(k) Agreement] permits the Employer to elect to use Anniversary
      Years (see Section 4.4(a)) or, under the Nonstandardized Agreement,
      any other 12-consecutive month period as the Vesting Computation
      Period.

              

      

       

      
        	
                6.5

              	
                Definitions.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Equivalency
      Method.  Under the Equivalency Method, an Employee is
      credited with 190 Hours of Service for each calendar month during the
      Eligibility Computation Period or Vesting Computation Period, as
      applicable, for which the Employee completes at least one Hour of
      Service.  Instead of applying the Equivalency Method on the
      basis of months worked, the Employer may elect to apply different
      equivalencies under Part 7, #28 of the Agreement [Part 7, #46 of the
      401(k) Agreement].  The Employer may credit Employees with 10
      Hours of Service for each day worked, 45 Hours of Service for each week
      worked, or 95 Hours of Service for each semi-monthly payroll period worked
      during the Eligibility Computation Period or Vesting Computation Period,
      as applicable.  For this purpose, an Employee will receive
      credit for the appropriate Hours of Service if the Employer completes at
      least one Hour of Service during the applicable
  period.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Elapsed Time
      Method.  Under the Elapsed Time Method, an Employee
      receives credit for the aggregate of all periods of service commencing
      with the Employee’s Employment Commencement Date (or Reemployment
      Commencement Date) and ending on the date the Employee begins a Period of
      Severance (as defined in subsection (2) below) which lasts at least 12
      consecutive months.  In calculating an Employee’s aggregate
      period of service, an Employee receives credit for any Period of Severance
      that lasts less than 12 consecutive months.  If an Employee’s
      aggregate period of service includes fractional years, such fractional
      years are expressed as days.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Year of
      Service.  For purposes of determining whether an Employee
      has earned a Year of Service under the Elapsed Time Method, an Employee is
      credited with a Year of Service for each 12-month period of service the
      Employee completes under the above paragraph, whether or not such period
      of service is consecutive.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Period of
      Severance.  For purposes of applying the Elapsed Time
      Method, a Period of Severance is any continuous period of time during
      which the Employee is not employed by the Employer.  A Period of
      Severance begins on the date the Employee retires, quits or is discharged,
      or if earlier, the 12-month anniversary of the date on which the Employee
      is first absent from service for a reason other than retirement, quit or
      discharge.

              

      

       

      In the
case of an Employee who is absent from work for maternity or paternity reasons,
the 12-consecutive month period beginning on the first anniversary of the first
date of such absence shall not constitute a Period of Severance.  For
purposes of this paragraph, an absence from work for maternity or paternity
reasons means an absence (i) by reason of the pregnancy of the Employee,
(ii) by reason of the birth of a child of the Employee, (iii) by
reason of the placement of a child with the Employee in connection with the
adoption of such child by the Employee, or (iv) for purposes of caring for
a child of the Employee for a period beginning immediately following the birth
or placement of such child.

       

      
        
          
          

        

        
          45

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (3)

              	
                Break in Service
      rules.  The Break in Service rules described in
      Sections 1.6 and 4.6 also apply under the Elapsed Time
      Method.  For purposes of applying the Break in Service rules
      under the Elapsed Time Method, a Break in Service is any Period of
      Severance of at least 12 consecutive
months.

              

      

       

      
        	
                6.6

              	
                Switching Crediting
      Methods.  The following rules apply if the service
      crediting method is changed in a manner described
  below.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Shift from crediting Hours of
      Service to Elapsed Time Method.  If the service crediting
      method under the Plan is changed from a method that uses Hours of Service
      to a method using Elapsed Time, each Employee’s period of service under
      the Elapsed Time Method is the sum of the amounts under subsections
      (1) and (2) below.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                The
      number of Years of Service credited under the Hours of Service method for
      the period ending immediately before the computation period during which
      the change to the Elapsed Time Method
occurs.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                For
      the computation period in which the change occurs, the Plan Administrator
      will determine the greater
      of:  (i) the period of service that would be credited under
      the Elapsed Time Method for the Employee’s service from the first day of
      that computation period through the date of the change, or (ii) the
      service that would be taken into account under the Hours of Service method
      for that computation period through the date of the change.  If
      (i) is greater, then Years of Service are credited under the Elapsed
      Time Method beginning with the first day of the computation period during
      which the change to the Elapsed Time Method occurs.  If
      (ii) is greater, then Years of Service are credited under the Hours
      of Service method for the computation period during which the change to
      the Elapsed Time Method occurs and under the Elapsed Time Method beginning
      with the first day of the computation period that follows the
      computation period in which the change occurs.  If the change
      occurs as of the first day of a computation period, treat subsection (1)
      as applicable for purposes of applying the rule in this
      paragraph.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Shift from Elapsed Time Method
      to an Hours of Service method.  If the service crediting
      method changes from the Elapsed Time Method to an Hours of Service method,
      each Employee’s Years of Service under the Hours of Service method is the
      sum of
      the amounts under subsections (1) and
  (2) below.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                The
      number of Years of Service credited under the Elapsed Time Method as of
      the date of the change.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                For
      the computation period in which the change to the Hours of Service method
      occurs, the portion of that computation period in which the Elapsed Time
      Method was in effect is converted into an equivalent number of Hours of
      Service, using the Equivalency Method described in
      Section 6.5(a).  For the remainder of the computation
      period, actual Hours of Service are counted, unless the Equivalency Method
      has been elected in Part 7 of the Agreement.  The Hours of
      Service deemed credited for the portion of the computation period in which
      the Elapsed Time Method was in effect are added to the actual Hours of
      Service credited for the remaining portion of the computation period to
      determine if the Employee has a Year of Service for that computation
      period.  If the change to the Hours of Service method occurs as
      of the first
      day of a computation period, then the determination as to whether
      an Employee has completed a Year of Service for the first computation
      period that the change is in effect is based solely on the Hours of
      Service method.

              

      

       

      
        	
                6.7

              	
                Service with Predecessor
      Employers.  If the Employer maintains the plan of a
      Predecessor Employer, any service with such Predecessor Employer is
      treated as service with the Employer for purposes of applying the
      provisions of this Plan.  If the Employer maintains the Plan of
      a Predecessor Employer, the Employer may complete Part 13, #53 of the
      Agreement [Part 13, #71 of the 401(k) Agreement] to identify the
      Predecessor Employer and to specify that service with such Predecessor
      Employer will be credited for all purposes under the Plan.  The
      failure to complete Part 13, #53 of the Agreement [Part 13, #71 of the
      401(k) Agreement] with respect to service of a Predecessor Employer where
      the Employer is maintaining a Plan of such Predecessor Employer will not
      override the requirement that such predecessor service be counted for all
      purposes under the Plan.

              

      

       

      If the
Employer does not maintain the plan of a Predecessor Employer, service with such
Predecessor Employer does not count under this Plan, unless the Employer
specifically designates under Part 13, #53 of the Agreement [Part 13, #71 of the
401(k) Agreement] to include service with such Predecessor
Employer.  If the Employer elects to credit service with a Predecessor
Employer under this paragraph, the Employer must designate the purpose for which
it is crediting Predecessor Employer service.  If the Employer will
treat service with multiple Predecessor Employers differently, the Employer
should complete an additional election for each Predecessor Employer for which
service is being credited differently.  If the Employer is not
crediting service with any Predecessor Employers, Part 13, #53 of the Agreement
[Part 13, #71 of the 401(k) Agreement] need not be completed.

       

      
        
           

        

        
          46

          
            

          

        

        
           

        

      

      ARTICLE
7

      LIMITATION
ON PARTICIPANT ALLOCATIONS

       

      This
Article provides limitations on the amount a Participant may receive as an
allocation under the Plan for a Limitation Year.  The limitation on
allocations (referred to herein as the Annual Additions Limitation) applies in
the aggregate to all plans maintained by the Employer.  Part 13,
#54.c. of the Agreement [Part 13, #72.c. of the 401(k) Agreement] permits the
Employer to specify how the Plan will comply with the Annual Additions
Limitation where the Employer maintains a plan (or plans) in addition to this
Plan.

       

      
        	
                7.1

              	
                Annual
      Additions Limitation - No Other Plan
  Participation.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Annual Additions
      Limitation.  If the Participant does not participate in,
      and has never participated in another qualified retirement plan, a welfare
      benefit fund (as defined under Code §419(e)), an individual medical
      account (as defined under Code §415(1)(2)), or a SEP (as defined under
      Code §408(k)) maintained by the Employer, then the amount of Annual
      Additions which may be credited to the Participant’s Account for any
      Limitation Year will not exceed the lesser of the Maximum Permissible
      Amount or any other limitation contained in this
  Plan.

              

      

       

      Generally,
if an Employer Contribution that would otherwise be contributed or allocated to
a Participant’s Account will cause that Participant’s Annual Additions for the
Limitation Year to exceed the Maximum Permissible Amount, the amount to be
contributed or allocated to such Participant will be reduced so that the Annual
Additions allocated to such Participant’s Account for the Limitation Year will
equal the Maximum Permissible Amount.  However, if a contribution or
allocation to a Participant’s Account will exceed the Maximum Permissible Amount
due to a correctable event described in subsection (c) below, the Excess Amount
may be contributed or allocated to such Participant and corrected in accordance
with the correction procedures outlined in subsection (c).

       

      
        	
                 
      

              	
                (b)

              	
                Using estimated Total
      Compensation.  Prior to determining the Participant’s
      actual Total Compensation for the Limitation Year, the Employer may
      determine the Maximum Permissible Amount for a Participant on the basis of
      a reasonable estimation of the Participant’s Total Compensation for the
      Limitation Year, uniformly determined for all Participants similarly
      situated.

              

      

       

      As soon
as administratively feasible after the end of the Limitation Year, the Employer
will determine the Maximum Permissible Amount for the Limitation Year on the
basis of the Participant’s actual Total Compensation for the Limitation
Year.

       

      
        	
                 
      

              	
                (c)

              	
                Disposition of Excess
      Amount.  If, as a result of the use of estimated Total
      Compensation, the allocation of forfeitures, a reasonable error in
      determining the amount of Section 401(k) Deferrals that may be made
      under this Article 7, or other reasonable error in applying the
      Annual Additions Limitation, an Excess Amount arises, the excess will be
      disposed of as follows:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Any
      Employee After-Tax Contributions (plus attributable earnings), to the
      extent such contributions would reduce the Excess Amount, will be returned
      to the Participant.  The Employer may elect not to apply this
      subsection (1) if the ACP Test (as defined in Section 17.3) has
      already been performed and the distribution of Employee After-Tax
      Contributions to correct the Excess Amount will cause the ACP Test to fail
      or will change the amount of corrective distributions required under
      Section 17.3(d)(l) of this
BPD.

              

      

       

      If
Employer Matching Contributions were allocated with respect to Employee
After-Tax Contributions for the Limitation Year, the Employee After-Tax
Contributions and Employer Matching Contributions will be corrected
together.  Employee After-Tax Contributions will be distributed under
this subsection (1) only to the extent the Employee After-Tax Contributions,
plus the Employer Matching Contributions allocated with respect to such Employee
After-Tax Contributions, reduce the Excess Amount.  Thus, after
correction under this subsection (1), each Participant should have the same
level of Employer Matching Contribution with respect to the remaining Employee
After-Tax Contributions as provided under Part 4B of the
Agreement.  Any Employer Matching Contributions identified under this
subsection (1) will be treated as an Excess Amount correctable under subsections
(3) and (4) below.  If Employer Matching Contributions are allocated
to both Employee After-Tax Contributions and to Section 401(k) Deferrals,
this subsection (1) is applied by treating Employer Matching Contributions as
allocated first to Section 401(k) Deferrals.

       

      
        
          
          

        

        
          47

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (2)

              	
                If,
      after the application of subsection (1), an Excess Amount still exists,
      any Section 401(k) Deferrals (plus attributable earnings), to the
      extent such deferrals would reduce the Excess Amount, will be distributed
      to the Participant.  The Employer may elect not to apply this
      subsection (2) if the ADP Test (as defined in Section 17.2) has
      already been performed and the distribution of Section 401(k)
      Deferrals to correct the Excess Amount will cause the ADP Test to fail or
      will change the amount of corrective distributions required under
      Section 17.2(d)(1) of this
BPD.

              

      

       

      If
Employer Matching Contributions were allocated with respect to
Section 401(k) Deferrals for the Limitation Year, the Section 401(k)
Deferrals and Employer Matching Contributions will be corrected
together.  Section 401(k) Deferrals will be distributed under
this subsection (2) only to the extent the Section 401(k) Deferrals, plus
Employer Matching Contributions allocated with respect to such
Section 401(k) Deferrals, reduce the Excess Amount.  Thus, after
correction under this subsection (2), each Participant should have the same
level of Employer Matching Contribution with respect to the remaining
Section 401(k) Deferrals as provided under Part 4B of the
Agreement.  Any Employer Matching Contributions identified under this
subsection (2) will be treated as an Excess Amount correctable under subsection
(3) or (4) below.

       

      
        	
                 
      

              	
                (3)

              	
                If,
      after the application of subsection (2), an Excess Amount still exists,
      the Excess Amount is allocated to a suspense account and is used in the
      next Limitation Year (and succeeding Limitation Years, if necessary) to
      reduce Employer Contributions for all Participants under the
      Plan.  The Excess Amounts are treated as Annual Additions for
      the Limitation Year in which such amounts are allocated from the suspense
      account.

              

      

       

      
        	
                 
      

              	
                (4)

              	
                If
      a suspense account is in existence at any time during a Limitation Year
      pursuant to this Article 7, such suspense account will not
      participate in the allocation of investment gains and losses, unless
      otherwise provided in uniform valuation procedures established by the Plan
      Administrator.  If a suspense account is in existence at any
      time during a particular Limitation Year, all amounts in the suspense
      account must be allocated to Participants’ Accounts before the Employer
      makes any Employer Contributions, or any Employee After-Tax Contributions
      are made, for that Limitation Year.

              

      

       

      
        	
                7.2

              	
                Annual
      Additions Limitation - Participation in Another
  Plan.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                In
      general.  This Section 7.2 applies if, in addition
      to this Plan, the Participant receives an Annual Addition during any
      Limitation Year from another Defined Contribution Plan, a welfare benefit
      fund (as defined under Code §419(e)), an individual medical account (as
      defined under Code §415(1)(2)), or a SEP (as defined under Code §408(k))
      maintained by the Employer.  If the Employer maintains, or at
      any time maintained, a Defined Benefit Plan (other than a Paired Plan)
      covering any Participant in this Plan, see
    Section 7.5.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                This Plan’s Annual Addition
      Limitation.  The Annual Additions that maybe credited to
      a Participant’s Account under this Plan for any Limitation Year will not
      exceed the Maximum Permissible Amount reduced by the Annual Additions
      credited to a Participant’s Account under any other Defined Contribution
      Plan, welfare benefit fund, individual medical account, or SEP maintained
      by the Employer for the same Limitation
Year.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Annual Additions
      reduction.  If the Annual Additions with respect to the
      Participant under any other Defined Contribution Plan, welfare benefit
      fund, individual medical account, or SEP maintained by the Employer are
      less than the Maximum Permissible Amount and the Annual Additions that
      would otherwise be contributed or allocated to the Participant’s Account
      under this Plan would exceed the Annual Additions Limitation for the
      Limitation Year, the amount contributed or allocated will be reduced so
      that the Annual Additions under all such Plans and funds for the
      Limitation Year will equal the Maximum Permissible
      Amount.  However, if a contribution or allocation to a
      Participant’s Account will exceed the Maximum Permissible Amount due to a
      correctable event described in Section 7.1(c), the Excess Amount may
      be contributed or allocated to such Participant and corrected in
      accordance with the correction procedures outlined in
      Section 7.1(c).

              

      

       

      
        	
                 
      

              	
                (d)

              	
                No Annual Additions
      permitted.  If the Annual Additions with respect to the
      Participant under such other Defined Contribution Plan(s), welfare benefit
      fund(s), individual medical account(s), or SEP(s) in the aggregate are
      equal to or greater than the Maximum Permissible Amount, no amount will be
      contributed or allocated to the Participant’s Account under this Plan for
      the Limitation Year.  However, if a contribution or allocation
      to a Participant’s Account will exceed the Maximum Permissible Amount due
      to a correctable event described in Section 7.1(c), the Excess Amount
      may be contributed or allocated to such Participant and corrected in
      accordance with the correction procedures outlined in
      Section 7.1(c).

              

      

       

      
        
          
          

        

        
          48

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (e)

              	
                Using estimated Total
      Compensation.  Prior to determining the Participant’s
      actual Total Compensation for the Limitation Year, the Employer may
      determine the Maximum Permissible Amount for a Participant in the manner
      described in Section 7.1(b).  As soon as administratively
      feasible after the end of the Limitation Year, the Maximum Permissible
      Amount for the Limitation Year will be determined on the basis of the
      Participant’s actual Total Compensation for the Limitation
      Year.

              

      

       

      
        	
                 
      

              	
                (f)

              	
                Excess
      Amounts.  If, as a result of the use of estimated Total
      Compensation, an allocation of forfeitures, a reasonable error in
      determining the amount of Section 401(k) Deferrals that maybe made
      under this Article 7, or other reasonable error in applying the
      Annual Additions Limitation, a Participant’s Annual Additions under this
      Plan and such other plans or funds would result in an Excess Amount for a
      Limitation Year, the Excess Amount will be deemed to consist of the Annual
      Additions last allocated, except that Annual Additions attributable to a
      SEP will be deemed to have been allocated first, followed by Annual
      Additions to a welfare benefit fund or individual medical account,
      regardless of the actual allocation
date.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Same allocation
      date.  If an Excess Amount is allocated to a Participant
      on an allocation date of this Plan that coincides with an allocation date
      of another plan, such Excess Amount will be attributed to the following
      types of plan(s) in the order listed, until the entire Excess Amount is
      allocated.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                First,
      to any 401(k) plan(s) maintained by the
  Employer.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                Then,
      to any profit sharing plan(s) maintained by the
  Employer.

              

      

       

      
        	
                 
      

              	
                (iii)

              	
                Then,
      to any money purchase plan(s) maintained by the
  Employer.

              

      

       

      
        	
                 
      

              	
                (iv)

              	
                Finally,
      to any target benefit plan(s) maintained by the
  Employer.

              

      

       

      If an
amount is allocated to the same type of Plan on the same allocation date, the
Excess Amount will be allocated to each plan in accordance with the pro rata
allocation method outlined in the following paragraph.

       

      
        	
                 
      

              	
                (2)

              	
                Alternative
      methods.  The Employer may elect under Part 13, #54.c. of
      the Agreement [Part 13, #72.c. of the 401(k) Agreement] to modify the
      default rules under this subsection (f).  For example, the
      Employer may elect to attribute any Excess Amount which is allocated on
      the same date to this Plan and to another plan maintained by the Employer
      by designating the specific plan to which the Excess Amount is allocated
      or by using a pro rata allocation method.  Under the pro rata
      allocation method, the Excess Amount attributed to this Plan is the
      product of:

              

      

       

      
        	
                 
      

              	
                (i)

              	
                the
      total Excess Amount allocated as of such date,
  times

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                the
      ratio of (A) the Annual Additions allocated to the Participant for the
      Limitation Year as of such date under this Plan to (B) the total Annual
      Additions allocated to the Participant for the Limitation Year as of such
      date under this and all other Defined Contribution
  Plans.

              

      

       

      
        	
                 
      

              	
                (g)

              	
                Disposition of Excess
      Amounts.  Any Excess Amount attributed to this Plan will
      be disposed in the manner described in
  Section 7.1(c).

              

      

       

      
        	
                7.3

              	
                Modification of Correction
      Procedures.  The Employer may elect under Part 13, #51.c.
      of the Agreement [Part 13, #69.c. of the 401(k) Agreement] to modify any
      of the corrective provisions under Section 7.1 of this
      BPD.  The provisions in Section 7.2 may be modified under
      Part 13, #54.c. of the Agreement [Part 13, #72.c. of the 401(k)
      Agreement].

              

      

       

      
        	
                7.4

              	
                Definitions
      Relating to the Annual Additions
Limitation.

              

      

       

      
        
          
          

        

        
          49

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (a)

              	
                Annual Additions:  The sum of
      the following amounts credited to a Participant’s Account for the
      Limitation Year:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Employer
      Contributions, including Section 401(k)
  Deferrals;

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Employee
      After-Tax Contributions;

              

      

       

      
        	
                 
      

              	
                (3)

              	
                forfeitures;

              

      

       

      
        	
                 
      

              	
                (4)

              	
                amounts
      allocated to an individual medical account (as defined in Code
      §415(1)(2)), which is part of a pension or annuity plan maintained by the
      Employer, are treated as Annual Additions to a Defined Contribution
      Plan.  Also, amounts derived from contributions paid or accrued
      after December 31, 1985, in taxable years ending after such date,
      which are attributable to post-retirement medical benefits allocated to
      the separate account of a key employee (as defined in Code §419A(d)(3))
      under a welfare benefit fund (as defined in Code §419(e)) maintained by
      the Employer are treated as Annual Additions to a Defined Contribution
      Plan; and

              

      

       

      
        	
                 
      

              	
                (5)

              	
                allocations
      under a SEP (as defined in Code
§408(k)).

              

      

       

      For this
purpose, any Excess Amount applied under Sections 7.1(c) or 7.2(f) in
the Limitation Year to reduce Employer Contributions will be considered Annual
Additions for such Limitation Year.

       

      An Annual
Addition is credited to a Participant’s Account for a particular Limitation Year
if such amount is allocated to the Participant’s Account as of any date within
that Limitation Year.  An Annual Addition will not be deemed credited
to a Participant’s Account for a particular Limitation Year unless such amount
is actually contributed to the Plan no later than 30 days after the time
prescribed by law for filing the Employer’s income tax return (including
extensions) for the taxable year with or within which the Limitation Year
ends.  In the case of Employee After-Tax Contributions, such amount
shall not be deemed credited to a Participant’s Account for a particular
Limitation Year unless the contributions are actually contributed to the Plan no
later than 30 days after the close of that Limitation Year.

       

      
        	
                 
      

              	
                (b)

              	
                Defined Contribution Dollar
      Limitation:  $30,000, as
      adjusted under Code §415(d).

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Employer.  For
      purposes of this Article 7, Employer shall mean the Employer that
      adopts this Plan, and all members of a controlled group of corporations
      (as defined in §414(b) of the Code as modified by §415(h)), all commonly
      controlled trades or businesses (as defined in §414(c) of the Code as
      modified by §415(h)) or affiliated service groups (as defined in §414(m))
      of which the adopting Employer is a part, and any other entity required to
      be aggregated with the Employer pursuant to regulations under §414(o) of
      the Code.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Excess Amount:  The excess
      of the Participant’s Annual Additions for the Limitation Year over the
      Maximum Permissible Amount,

              

      

       

      
        	
                 
      

              	
                (e)

              	
                Limitation Year:  The Plan
      Year, unless the Employer elects another 12-consecutive month period under
      Part 13, #51.a. of the Agreement [Part 13, #69.a. of the 401(k)
      Agreement].  All qualified retirement plans under Code §401(a)
      maintained by the Employer must use the same Limitation
      Year.  If the Limitation Year is amended to a different
      12-consecutive month period, the new Limitation Year must begin on a date
      within the Limitation Year in which the amendment is made.  If
      the Plan has an initial Plan Year that is less than 12 months, the
      Limitation Year for such first Plan Year is the 12-month period ending on
      the last day of that Plan Year, unless otherwise specified in Part 13,
      #51.c. of the Agreement [Part 13, #69.c. of the 401(k)
      Agreement].

              

      

       

      
        	
                 
      

              	
                (f)

              	
                Maximum Permissible
      Amount:  The maximum
      Annual Additions that may be contributed or allocated to a Participant’s
      Account under the Plan for any Limitation Year shall not exceed the lesser
      of:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                the
      Defined Contribution Dollar Limitation,
or

              

      

       

      
        	
                 
      

              	
                (2)

              	
                25
      percent of the Participant’s Total Compensation for the Limitation
      Year.

              

      

       

      
        
          
          

        

        
          50

          
            

          

        

        
          
          

        

      

      The Total
Compensation limitation referred to in (2) shall not apply to any contribution
for medical benefits (within the meaning of Code §401(h) or §419A(f)(2)) which
is otherwise treated as an Annual Addition under Code §415(l)(1) or
§419A(d)(2).

       

      If a
short Limitation Year is created because of an amendment changing the Limitation
Year to a different 12-consecutive month period, the Maximum Permissible Amount
will not exceed the Defined Contribution Dollar Limitation multiplied by the
following fraction:

       

      Number of months in the
short Limitation Year

      12

       

      If a
short Limitation Year is created because the Plan has an initial Plan Year that is
less than 12 months, no proration of the Defined Contribution Dollar Limitation
is required, unless provided otherwise under Part 13, #51.c. of the Agreement
[Part 13, #69.c. of the 401(k) Agreement].  (See subsection (e) above
for the rule allowing the use of a full 12-month Limitation Year for the first
year of the Plan, thereby avoiding the need to prorate the Defined Contribution
Dollar Limitation.)

       

      
        	
                 
      

              	
                (g)

              	
                Total Compensation:  The amount
      of compensation as defined under Section 22.197, subject to the
      Employer’s election under Part 3, #9 of the
  Agreement.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Self-Employed
      Individuals.  For a Self-Employed Individual, Total
      Compensation is such individual’s Earned
Income.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Total Compensation actually
      paid or made available.  For purposes of applying the
      limitations of this Article 7, Total Compensation for a Limitation
      Year is the Total Compensation actually paid or made available to an
      Employee during such Limitation Year.  However, the Employer may
      include in Total Compensation for a Limitation Year amounts earned but not
      paid in the Limitation Year because of the timing of pay periods and pay
      days, but only if these amounts are paid during the first few weeks of the
      next Limitation Year, such amounts are included on a uniform and
      consistent basis with respect to all similarly-situated Employees, and no
      amounts are included in Total Compensation in more than one Limitation
      Year.  The Employer need not make any formal election to include
      accrued Total Compensation described in the preceding
      sentence.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                Disabled
      Participants.  Total Compensation does not include any
      imputed compensation for the period a Participant is
      Disabled.  However, the Employer may elect under Part 13, #51.b.
      of the Agreement [Part 13, #69.b. of the 401(k) Agreement], to include
      under the definition of Total Compensation, the amount a terminated
      Participant who is permanently and totally Disabled (as defined in
      Section 22.53) would have received for the Limitation Year if the
      Participant had been paid at the rate of Total Compensation paid
      immediately before becoming permanently and totally
      Disabled.  If the Employer elects under Part 13, #51.b. of the
      Agreement [Part 13, #69.b. of the 401(k) Agreement] to include imputed
      compensation for a Disabled Participant, a Disabled Participant will
      receive an allocation of any Employer Contribution the Employer makes to
      the Plan based on the Employee’s imputed compensation for the Plan
      Year.  Any Employer Contributions made to a Disabled Participant
      under this subsection (3) are fully vested when made.  For
      Limitation Years beginning before January 1, 1997, imputed
      compensation for a Disabled Participant may be taken into account only if
      the Participant is not a Highly Compensated Employee for such Plan
      Year.

              

      

       

      
        	
                 
      

              	
                (4)

              	
                Special rule for Limitation
      Years beginning before January 1, 1998.  For
      Limitation Years beginning before January 1, 1998, for purposes of
      applying the limitations of this Article 7 and for determining the
      minimum top-heavy contribution required under Section 16.2(a), Total
      Compensation paid or made available during such Limitation Year shall not
      include any Elective Deferrals, or any amount which is contributed or
      deferred by the Employer at the election of the Employee and which is not
      includible in the gross income of the Employee by reason of Code §125 or
      §457.

              

      

       

      
        	
                7.5

              	
                Participation in a Defined
      Benefit Plan.  If the Employer maintains, or at any time
      maintained, a Defined Benefit Plan (other than a Paired Plan) covering any
      Participant in this Plan, the sum of the Participant’s Defined Benefit
      Plan Fraction and Defined Contribution Plan Fraction will not exceed 1.0
      in any Limitation Year.  If the sum of the Defined Benefit Plan
      Fraction and the Defined Contribution Plan Fraction exceeds 1.0 in any
      Limitation Year, the Plan will satisfy the 1.0 limitation by reducing a
      Participant’s Projected Annual Benefit under the Defined Benefit
      Plan.

              

      

       

      
        
          
          

        

        
          51

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (a)

              	
                Repeal of
      rule.  The limitations under this Section 7.5 do not
      apply for Limitation Years beginning on or after January 1,
      2000.  However, the Employer may have continued to apply rules
      consistent with this Section 7.5 for Plan Years beginning after
      December 31, 1999 and before the Employer first adopted a plan to
      comply with the GUST Legislation.  If the Employer is adopting
      this Plan as a restatement of a prior plan to comply with the GUST
      Legislation, the provisions of the prior plan control for purposes of
      applying the combined limitation rules under Code §415(e) for Limitation
      Years beginning before the Effective Date of this Plan.  For
      Limitation Years beginning on or after the Effective Date of this Plan,
      the provisions of this Section 7.5 apply.  If for any
      Limitation Year beginning prior to the date this Plan is adopted as a GUST
      restatement, the Employer did not comply in operation with the provisions
      under this Section 7.5 or the provisions of the prior plan, as
      applicable, the Employer may document under Appendix B-4 of the
      Agreement how the Plan was operated to comply with the combined limitation
      rules under Code §415(e).

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Special definitions relating to
      Section 7.5.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Defined Benefit Plan
      Fraction:  A fraction, the numerator of which is the sum
      of the Participant’s Projected Annual Benefit under all the Defined
      Benefit Plans (whether or not terminated) maintained by the Employer, and
      the denominator of which is the lesser of 125 percent of the dollar
      limitation determined for the Limitation Year under Code §§4l5(b) and
      (d) or 140 percent of the Participant’s Highest Average Compensation,
      including any adjustments under Code
§415(b).

              

      

       

      Notwithstanding
the above, if the Participant was a Participant as of the first day of the first
Limitation Year beginning after December 31, 1986, in one or more Defined
Benefit Plans maintained by the Employer which were in existence on May 6,
1986, the denominator of this fraction will not be less than 125 percent of the
sum of the annual benefits under such plans which the Participant had accrued as
of the close of the last Limitation Year beginning before January 1, 1987,
disregarding any changes in the terms and conditions of the plans after
May 5, 1986.  The preceding sentence applies only if the Defined
Benefit Plans individually and in the aggregate satisfied the requirements of
Code §415 for all Limitation Years beginning before January 1,
1987.

       

      If the
Plan is a Top-Heavy Plan for any Plan Year, 100% will be substituted for 125% in
the prior paragraph, unless in Part 13, #54.b. of the Agreement [Part 13, #72.b.
of the 401(k) Agreement], the Employer provides an extra minimum top-heavy
allocation or benefit in accordance with Code §416(h) and the regulations
thereunder.  In any event, if the Top-Heavy Ratio exceeds 90%, then
100% will always be substituted for 125% in the prior paragraph.

       

      
        	
                 
      

              	
                (2)

              	
                Defined Contribution Plan
      Fraction:  A fraction, the numerator of which is the sum
      of the Annual Additions to the Participant’s Account under all the Defined
      Contribution Plans (whether or not terminated) maintained by the Employer
      for the current and all prior Limitation Years (including the Annual
      Additions attributable to the Participant’s Employee After-Tax
      Contributions to all Defined Benefit Plans, whether or not terminated,
      maintained by the Employer, and the Annual Additions attributable to all
      welfare benefit funds (as defined under Code §419(e)), individual medical
      accounts (as defined under Code §415(l)(2)), and SEPs (as defined under
      Code §408(k)) maintained by the Employer, and the denominator of which is
      the sum of the maximum aggregate amount for the current and all prior
      Limitation Years during which the Participant performed service with the
      Employer (regardless of whether a Defined Contribution Plan was maintained
      by the Employer during such years).  The maximum aggregate
      amount in any Limitation Year is the lesser of:  (i) 125
      percent of the Defined Contribution Dollar Limitation in effect under Code
      §415(c)(1)(A) (as determined under Code §§415(b) and (d)) for such
      Limitation Year or (ii) 35 percent of the Participant’s Total
      Compensation for such Limitation
Year.

              

      

       

      If the
Plan is a Top-Heavy Plan for any Plan Year, 100% will be substituted for 125%
unless in Part 13, #54.b. of the Agreement [Part 13, #72.b. of the 401(k)
Agreement], the Employer provides an extra minimum top-heavy allocation or
benefit in accordance with Code §416(h) and the regulations
thereunder.  In any event, if the Top-Heavy Ratio exceeds 90%, then
100% will always be substituted for 125%.

       

      If the
Employee was a Participant as of the end of the first day of the first
Limitation Year beginning after December 31, 1986, in one or more Defined
Contribution Plans maintained by the Employer which were in existence on
May 6, 1986, the numerator of this fraction will be adjusted if the sum of
this fraction and the Defined Benefit Plan Fraction would otherwise exceed 1.0
under the terms of this Plan.  Under the adjustment, an amount equal
to the product of (i) the excess of the sum of the fractions over 1.0 times
(ii) the denominator of this fraction, will be permanently subtracted from
the numerator of this fraction.  The adjustment is calculated using
the fractions as they would be computed as of the end of the last Limitation
Year beginning before January 1, 1987, and disregarding any changes in the
terms and conditions of the Plan made after May 5, 1986, but using the Code
§415 limitation applicable to the first Limitation Year beginning on or after
January 1, 1987.

       

      
        
          
          

        

        
          52

          
            

          

        

        
          
          

        

      

      The
Annual Additions for any Limitation Year beginning before January 1, 1987
shall not be recomputed to treat all Employee After-Tax Contributions as Annual
Additions.

       

      
        	
                 
      

              	
                (3)

              	
                Highest Average
      Compensation:  The average Total Compensation for the
      three consecutive years of service with the Employer that produces the
      highest average.

              

      

       

      
        	
                 
      

              	
                (4)

              	
                Projected Annual
      Benefit:  The annual retirement benefit (adjusted to an
      actuarially equivalent straight life annuity if such benefit is expressed
      in a form other than a straight life annuity or Qualified Joint and
      Survivor Annuity) to which the Participant would be entitled under the
      terms of the Plan assuming:

              

      

       

      
        	
                 
      

              	
                (i)

              	
                the
      Participant will continue employment until Normal Retirement Age under the
      Plan (or current age, if later),
and

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                the
      Participant’s Total Compensation for the current Limitation Year and all
      other relevant factors used to determine benefits under the Plan will
      remain constant for all future Limitation
Years.

              

      

       

      
        
           

        

        
          53

          
            

          

        

        
           

        

      

      ARTICLE
8

      PLAN
DISTRIBUTIONS

       

      Except as
provided under Article 9 (Joint and Survivor Annuity Requirements), this
Article 8 governs all distributions to Participants under the
Plan.  Sections 8.1 and 8.2 set forth the available distribution
options under the Plan and the amount available for
distribution.  Section 8.3 sets forth the Participants’
distribution options following termination of employment, Section 8.4
discusses the distribution options upon a Participant’s death, and
Sections 8.5 and 8.6 set forth the in-service distribution options under
the Plan, including the conditions for receiving a Hardship
distribution.  Parts 9 and 10 of the Agreement contain the elective
provisions for the Employer to identify the timing of distributions and the
permitted distribution events under the Plan.

       

      
        	
                8.1

              	
                Distribution
      Options.  A Participant who terminates employment with
      the Employer may receive a distribution of his/her vested Account Balance
      at the time and in the manner designated under Part 9 of the
      Agreement.  A Participant may receive an in-service distribution
      prior to his/her termination of employment with the Employer only to the
      extent permitted under Part 10 of the
Agreement.

              

      

       

      Distributions
from the Plan will be made in the form of a lump sum of the Participant’s entire
vested Account Balance, a single sum distribution of a portion of the
Participant’s vested Account Balance, installments, annuity payments, or other
form as selected under Part 11 of the Agreement.  Unless provided
otherwise under Part 11 of the Agreement, a Participant may select any
combination of the available distribution forms.

       

      If the
Employer elects to permit a single sum distribution of a portion of the
Participant’s vested Account Balance, the Employer may limit the availability or
frequency of subsequent withdrawals under Part 11, #40.f. of the Nonstandardized
Agreement [Part 11, #58.f. of the Nonstandardized 401(k)
Agreement].  If the Employer elects under Part 11 of the Agreement to
permit installment payments as an optional form of distribution, the Participant
(and spouse, if applicable) may elect to receive installments in monthly,
quarterly, semi-annual, or annual payments over a period not exceeding the Life
Expectancy of the Participant and his/her Designated Beneficiary.  The
Participant may elect at any time to accelerate the payment of all, or any
portion, of an installment distribution.  If the Employer elects under
Part 11 of the Agreement to permit annuity payments, such annuity payments may
not be in a form that will provide for payments over a period extending beyond
either the life of the Participant (or the lives of the Participant and his/her
designated Beneficiary) or the life expectancy of the Participant (or the life
expectancy of the Participant and his/her designated
Beneficiary).  The Employer may restrict the availability of
installment payments or annuity payments under Part 11, #40.f. of the
Nonstandardized Agreement [Part 11, #58.f. of the Nonstandardized 401(k)
Agreement].

       

      If the
Plan is subject to the Joint and Survivor Annuity requirements under
Article 9, the Plan must make distribution in the form of a QJSA (as
defined in Section 9.4(a)) unless the Participant (and spouse, if the
Participant is married) elects an alternative distribution form in accordance
with Section 9.4(d).  (See Section 9.1 for the rules
regarding the application of the Joint and Survivor Annuity
requirements.)

       

      
        	
                8.2

              	
                Amount Eligible for
      Distribution.  For purposes of determining the amount a
      Participant may receive as a distribution from the Plan, a Participant’s
      Account Balance is determined as of the Valuation Date (as specified in
      Part 12 of the Agreement) which immediately precedes the date the
      Participant receives his/her distribution from the Plan.  For
      this purpose, the Participant’s Account Balance must be increased for any
      contributions allocated to the Participant’s Account since the most recent
      Valuation Date and must be reduced for any distributions the Participant
      received from the Plan since the most recent Valuation Date.  A
      Participant does not share in any allocation of gains or losses
      attributable to the period between the Valuation Date and the date of the
      distribution under the Plan, unless provided otherwise under Part 12 of
      the Agreement or under uniform funding and valuation procedures
      established by the Plan Administrator.  In the case of a
      Participant-directed Account, the determination of the value of the
      Participant’s Account for distribution purposes is subject to the funding
      and valuation procedures applicable to such directed
    Account.

              

      

       

      
        	
                8.3

              	
                Distributions After Termination
      of Employment.  Subject to the required minimum
      distribution provisions under Article 10, a Participant whose
      employment with the Employer is terminated for any reason, other than
      death, is entitled to receive a distribution of his/her vested Account
      Balance in accordance with this Section 8.3 as of the date selected
      in Part 9 of the Agreement.  If a Participant dies while
      employed by the Employer, or dies before distribution of his/her vested
      Account Balance is completed, distribution will be made in accordance with
      Section 8.4.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Account Balance exceeding
      $5,000.  If a Participant’s entire vested Account Balance
      exceeds $5,000 at the time of distribution, the Participant may elect to
      receive a distribution of his/her vested Account Balance in any form
      permitted under Part 11 of the Agreement at the time indicated under Part
      9, #33 of the Agreement [Part 9, #51 of the 401(k)
      Agreement].  The Participant must receive proper notice and must
      consent in writing, in accordance with Section 8.7, prior to
      receiving a distribution from the Plan.  If the Participant does
      not consent to a distribution upon terminating employment with the
      Employer, distribution will be made in accordance with
      Article 10.  (Also see Section 8.8 for additional
      notice requirements.)

              

      

       

      
        
          
          

        

        
          54

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (b)

              	
                Account Balance not exceeding
      $5,000.  If a Participant’s entire vested Account Balance
      does not exceed $5,000 at the time of distribution, the Plan Administrator
      will distribute the Participant’s entire vested Account Balance in a
      single lump sum at the time indicated under Part 9, #34 of the Agreement
      [Part 9, #52 of the 401(k) Agreement].  Although the Participant
      need not consent to receive a distribution under this subsection (b), the
      Participant must receive the notice described in Section 8.8 (if
      applicable) prior to receiving the distribution from the
      Plan.  The Employer may modify the rule under this subsection
      (b) by electing under Part 9, #37.a. of the Agreement [Part 9, #55.a. of
      the 401(k) Agreement] to require Participant consent prior to a
      distribution from the Plan, without regard to whether the Participant’s
      vested Account Balance exceeds $5,000 at the time of
      distribution.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Permissible distribution events
      under a 401(k) plan.  A Participant may not receive a
      distribution of Section 401(k) Deferrals, QNECs, QMACs and Safe
      Harbor Contributions under this Section 8.3 unless the Participant
      satisfies one of the following
conditions:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                The
      Participant has a “separation from service” with the
      Employer.  For this purpose, a separation from service occurs
      when an Employee terminates employment with the Employer.  If a
      Participant changes jobs as a result of the Employer’s liquidation,
      merger, consolidation, or other similar transaction, a distribution may be
      made to the Participant if the Plan Administrator determines the
      Participant has incurred a separation from service in accordance with
      rules promulgated under the Code or regulations, or by reason of a ruling
      or other published guidance from the IRS.  A Participant may not
      receive a distribution by reason of separation from service, or continue
      to receive an installment distribution based on separation from service,
      if prior to the time the distribution is made from the Plan, the
      Participant returns to employment with the
  Employer.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                The
      Employer is a corporation and the Employer sells substantially all of the
      assets of a trade or business (within the meaning of §409(d)(2) of the
      Code) to an unrelated corporation, provided the purchaser does not
      continue to maintain the Plan with respect to the Participant after the
      sale and the Participant becomes employed by the unrelated corporation as
      a result of the sale and the distribution is made by the end of the second
      calendar year after the year of the sale.  For this purpose, an
      Employer is deemed to have sold substantially all of the assets of a trade
      or business if it sells 85% or more of the total assets of such trade or
      business.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                The
      Employer is a corporation and the Employer sells a subsidiary to an
      unrelated corporation, provided the purchaser does not continue to
      maintain the Plan with respect to the Participant after the sale and the
      Participant continues to be employed by the unrelated corporation after
      the sale and the distribution is made by the end of the second calendar
      year after the year of the sale.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Disabled
      Participant.  A terminated Employee who is Disabled at
      the time of termination, or who becomes Disabled after terminating
      employment with the Employer, generally is entitled to a distribution in
      the time and manner specified in Part 9 of the
      Agreement.  However, if so elected in Part 9, #35 of the
      Agreement [Part 9, #53 of the 401(k) Agreement], a terminated Employee who
      is Disabled at the time of termination, or who becomes Disabled after
      terminating employment with the Employer, is entitled to a distribution in
      the time and manner specified in Part 9, #35 of the Agreement [Part 9, #53
      of the 401(k) Agreement], to the extent such election will result in an
      earlier distribution than would otherwise be available under Part 9 of the
      Agreement.

              

      

       

      
        	
                 
      

              	
                (e)

              	
                Determining whether vested
      Account Balance exceeds $5,000.  For distributions made
      on or after October 17, 2000, the determination of whether a
      Participant’s vested Account Balance exceeds $5,000 is based on the value
      of the Participant’s Account as of the most recent Valuation
      Date.  In determining the value of a Participant’s Account for
      distributions made before October 17, 2000, the “lookback rule” may
      apply.  If the lookback rule applies, the Participant’s vested
      Account Balance is deemed to exceed $5,000 for purposes of applying the
      provisions under this Article 8 and
  Article 9.

              

      

       

      For
distribution made after March 21, 1999 and before October 17, 2000,
the “lookback rule” is applicable to a distribution to a Participant if the
Participant previously received a distribution when his/her vested Account
Balance exceeded $5,000, and either subsection (1) or (2) applies.

       

      
        
          
          

        

        
          55

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (1)

              	
                The
      distribution is subject to the Joint and Survivor Annuity requirements of
      Article 9.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                The
      distribution is not subject to the Joint and Survivor Annuity requirements
      of Article 9, but a periodic distribution method (e.g., an
      installment distribution) is currently in effect with respect to the
      Participant’s vested Account Balance, at least one scheduled payment still
      remains, and when the first periodic payment was made under such election,
      the vested Account Balance exceeded
$5,000.

              

      

       

      For
distributions made before March 21, 1999, the lookback rule applies to all
distributions, without regard to subsections (1) and (2)
above.  However, the Plan does not fail to satisfy the requirements of
this subsection (e) if, prior to the adoption of this Plan, the lookback
rule was applied to all distributions (without regard to the limitations
described in subsections (1) and (2) above), or if the limitations described in
subsections (1) and (2) above were applied to distributions made before
March 22, 1999 but in a Plan Year beginning after August 5,
1997.

       

      
        	
                 
      

              	
                (f)

              	
                Effective date of $5,000 vested
      Account Balance rule.  The provisions under this
      Article 8 and Article 9 which refer to a $5,000 vested Account
      Balance are effective for Plan Years beginning after August 5, 1997,
      unless a later effective date is specified in the GUST provisions under
      Appendix B-3.a. of the Agreement.  For plan years beginning
      prior to August 6, 1997 (or any later effective date specified in
      Appendix B-3.a. of the Agreement) any reference under this
      Article 8 or Article 9 to a $5,000 vested Account Balance should
      be applied by replacing $5,000 with
$3,500.

              

      

       

      
        	
                8.4

              	
                Distribution upon the Death of
      the Participant.  The death benefit payable with respect
      to a deceased Participant depends on whether the Participant dies after
      distribution of his Account Balance has commenced (see subsection (a)
      below) or before distribution commences (see subsection (b)
      below).

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Post-retirement death
      benefit.  If a Participant dies after commencing
      distribution of his/her benefit under the Plan, the death benefit is the
      benefit payable under the form of payment that has
      commenced.  If a Participant commences distribution prior to
      death only with respect to a portion of his/her Account Balance, then the
      rules in subsection (b) apply to the rest of the Account
      Balance.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Pre-retirement death
      benefit.  If a Participant dies before commencing
      distribution of his/her benefit under the Plan, the death benefit that is
      payable depends on whether the value of the death benefit exceeds $5,000
      and whether the Joint and Survivor Annuity requirements of Article 9
      apply.  If there is both a QPSA death benefit and a non-QPSA
      death benefit, each death benefit is valued separately to determine
      whether it exceeds $5,000.  For death benefits distributed
      before the $5,000 rule described in Section 8.3(f) is effective,
      substitute $3,500 for $5,000.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Death benefit not exceeding
      $5,000.  If the value of the pre-retirement death benefit
      does not exceed $5,000, it shall be paid in a single sum as soon as
      administratively feasible after the Participant’s
  death.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Death benefit that exceeds
      $5,000.  If the value of the pre-retirement death benefit
      exceeds $5,000, the payment of the death benefit will depend on whether
      the Joint and Survivor Annuity requirements
  apply.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                If the Joint and Survivor
      Annuity requirements do not apply.  In this case, the
      entire death benefit is payable in the form and at the time described
      below in subsection (ii)(B).

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                If the Joint and Survivor
      Annuity requirements apply.  In this case, the death
      benefit consists of a QPSA death benefit (see Section 9.3) and, if
      the QPSA is defined to be less than 100% of the Participant’s vested
      Account Balance, a non-QPSA death benefit.  The QPSA death
      benefit is payable in accordance with subsection (A) below, unless the
      Participant has waived such death benefit under the waiver procedures
      described in Section 9.4(d).  In the event there is a
      proper waiver of the QPSA death benefit, then such portion of the death
      benefit is payable in the same manner as the non-QPSA death
      benefit.  The non-QPSA death benefit is payable in the form and
      at the time described below in subsection
(B).

              

      

       

      
        
          
          

        

        
          56

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (A)

              	
                QPSA death
      benefit.  If the pre-retirement death benefit is payable
      in the QPSA form, then it shall be paid in accordance with
      Article 9.  If the QPSA death benefit has not been waived,
      but the surviving spouse elects a different form of payment, then
      distribution of the QPSA death benefit is made in accordance with the form
      of payment elected by the spouse, provided such form of payment is
      available under Section 8.1.  The surviving spouse may
      request the payment of the QPSA death benefit (in the QPSA form or in the
      form elected by the surviving spouse) as soon as administratively feasible
      after the death of the Participant.  However, payment of the
      death benefit will not commence without the consent of the surviving
      spouse prior to the date the Participant would have reached Normal
      Retirement Age (or age 62, if later).  If the QPSA death benefit
      has been waived, in accordance with the procedures in Article 9, then
      the portion of the Participant’s vested Account Balance that would have
      been payable as a QPSA death benefit in the absence of such a waiver is
      treated as a death benefit payable under subsection
  (B).

              

      

       

      
        	
                 
      

              	
                (B)

              	
                Non-QPSA death
      benefits.  Any pre-retirement death benefit not described
      in subsection (A) is payable under this paragraph.  Such death
      benefit is payable in lump sum as soon as administratively feasible after
      the Participant’s death.  However, the death benefit may be
      payable in a different form if prescribed by the Participant’s Beneficiary
      designation, or if the Beneficiary, before a lump sum payment of the
      benefit is made, requests an election as to the form of
      payment.  An alternative form of payment must be one that is
      available under Section 8.1.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                Minimum distribution
      requirements.  In no event will any death benefit be paid
      in a manner that is inconsistent with the minimum distribution
      requirements of Section 10.2.  In addition, the Beneficiary
      of any pre-retirement death benefit described above in subsection (2) may
      postpone the commencement of the death benefit to a date that is not later
      than the latest commencement date permitted under Section 10.2,
      unless such election is prohibited in Part 9, #37.b. of the Agreement
      [Part 9, #55.b, of the 401(k)
Agreement].

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Determining a Participant’s
      Beneficiary.  A Participant may designate a Beneficiary
      to receive the death benefits described in this
      Section 8.4.  Any Beneficiary designation is subject to the
      rules under subsections (1) - (4) below.  A Participant may
      change or revoke a Beneficiary designation at any time by filing a new
      designation with the Plan Administrator.  Any new Beneficiary
      designation is subject to the spousal consent rules described below,
      unless the spouse specifically waives such right under a general consent
      as authorized under Section 9.4(d).  Unless specified
      otherwise in the Participant’s designated beneficiary election form, if a
      Beneficiary does not predecease the Participant but dies before
      distribution of the death benefit is made to the Beneficiary, the death
      benefit will be paid to the Beneficiary’s
  estate.

              

      

       

      The Plan
Administrator may request proper proof of the Participant’s death and may
require the Beneficiary to provide evidence of his/her right to receive a
distribution from the Plan in any form or manner the Plan Administrator may deem
appropriate.  The Plan Administrator’s determination of the
Participant’s death and of the right of a Beneficiary to receive payment under
the Plan shall be conclusive.  If a distribution is to be made to a
minor or incompetent Beneficiary, payments may be made to the person’s legal
guardian, conservator, or custodian in accordance with the Uniform Gifts to
Minors Act or similar law as permitted under the laws of the state where the
Beneficiary resides.  The Plan Administrator or Trustee will not be
liable for any payments made in accordance with this subsection (c) and are
not required to make any inquiries with respect to the competence of any person
entitled to benefits under the Plan.

       

      If a
Participant designates his/her spouse as Beneficiary and subsequent to such
Beneficiary designation, the Participant and spouse are divorced or legally
separated, the designation of the spouse as Beneficiary under the Plan is
automatically rescinded unless specifically provided otherwise under a divorce
decree or QDRO, or unless the Participant enters into a new Beneficiary
designation naming the prior spouse as Beneficiary.

       

      
        	
                 
      

              	
                (1)

              	
                Spousal consent to Beneficiary
      designation:  post-retirement death
      benefit.  If a Participant is married at the time
      distribution commences to the Participant, the Beneficiary of any
      post-retirement death benefit is the Participant’s surviving spouse,
      regardless of whether the Joint and Survivor Annuity requirements under
      Article 9 apply, unless there is no surviving spouse or the spouse
      has consented to the Beneficiary designation in a manner that is
      consistent with the requirements for a Qualified Election under
      Section 9.4(d), or makes a valid disclaimer of the
      benefit.  If the Joint and Survivor Annuity requirements apply,
      the spouse is determined as of the Distribution Commencement Date for
      purposes of this spousal consent requirement.  If the Joint and
      Survivor Annuity requirements do not apply, the spouse is determined as of
      the Participant’s date of death for purposes of this spousal consent
      requirement.

              

      

       

      
        
          
          

        

        
          57

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (2)

              	
                Spousal consent to Beneficiary
      designation:  pre-retirement death
      benefit.  The rules for spousal consent depend on whether
      the Joint and Survivor Annuity requirements in Article 9
      apply.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                If the Joint and Survivor
      Annuity requirements apply.  In this case, the QPSA death
      benefit will be payable in accordance with
      Section 9.3.  The QPSA death benefit may be payable to a
      non-spouse Beneficiary only if the spouse consents to the Beneficiary
      designation, pursuant to the Qualified Election requirements under
      Section 9.4(d), or makes a valid disclaimer.  The non-QPSA
      death benefit, if any, is payable to the person named in the Beneficiary
      designation, without regard to whether spousal consent is obtained for
      such designation.  If a spouse does not properly consent to a
      Beneficiary designation, the QPSA waiver is invalid, and the QPSA death
      benefit is still payable to the spouse, but the Beneficiary designation
      remains valid with respect to any non-QPSA death
  benefit.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                If the Joint and Survivor
      Annuity requirements do not apply.  In this case, the
      surviving spouse (determined at the time of the Participant’s death), if
      any, must be treated as the sole Beneficiary, regardless of any contrary
      Beneficiary designation, unless there is no surviving spouse, or the
      spouse has consented to the Beneficiary designation in a manner that is
      consistent with the requirements for a Qualified Election under
      Section 9.4(d) or makes a valid
disclaimer.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                Default
      beneficiaries.  To the extent a Beneficiary has not been
      named by the Participant (subject to the spousal consent rules discussed
      above) and is not designated under the terms of this Plan to receive all
      or any portion of the deceased Participant’s death benefit, such amount
      shall be distributed to the Participant’s surviving spouse (if the
      Participant was married at the time of death).  If the
      Participant does not have a surviving spouse at the time of death,
      distribution will be made to the Participant’s surviving children, in
      equal shares.  If the Participant has no surviving children,
      distribution will be made to the Participant’s estate.  The
      Employer may modify the default beneficiary rules described in this
      subparagraph by addition attaching appropriate language as an addendum to
      the Agreement.

              

      

       

      
        	
                 
      

              	
                (4)

              	
                One-year marriage
      rule.  The Employer may elect under Part 11, #41.c. of
      the Agreement [Part 11, #59.c. of the 401(k) Agreement], for purposes of
      applying the provisions of this Section 8.4, that an individual will
      not be considered the surviving spouse of the Participant if the
      Participant and the surviving spouse have not been married for the entire
      one-year period ending on the date of the Participant’s
    death.

              

      

       

      
        	
                8.5

              	
                Distributions
      Prior to Termination of Employment.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Employee After-Tax
      Contributions, Rollover Contributions, and transfers.  A
      Participant may withdraw at any time, upon written request, all or any
      portion of his/her Account Balance attributable to Employee After-Tax
      Contributions or Rollover Contributions.  Any amounts
      transferred to the Plan pursuant to a Qualified Transfer (as defined in
      Section 3.3(d)) also may be withdrawn at any time pursuant to a
      written request.  No forfeiture will occur solely as a result of
      an Employer’s withdrawal of Employee After-Tax
      Contributions.  The Employer may elect in Part 10, #39.d. of the
      Nonstandardized Agreement [Part 10, #57.d. of the Nonstandardized 401(k)
      Agreement] to modify the availability of in-service withdrawals of
      Employee After-Tax Contributions, Rollover Contributions, or Qualified
      Transfers.

              

      

       

      With
respect to transfers (other than Qualified Transfers) and subject to the
restrictions on distributions of transferred assets under Section 3.3, a
Participant may request a distribution of all or any portion of his/her Transfer
Account only as permitted under this Article with respect to contributions of
the same type as are being withdrawn.

       

      
        	
                 
      

              	
                (b)

              	
                Employer
      Contributions.  Except as provided in Section 14.10
      dealing with defaulted Participant loans, a Participant may receive a
      distribution of all or any portion of his/her vested Account Balance
      attributable to Employer Contributions prior to termination of employment
      only as permitted under Part 10 of the Agreement.  If the Joint
      and Survivor Annuity requirements under Article 9 apply to the
      Participant, the Participant’s spouse (if the Participant is married at
      the time of distribution) must consent to a distribution in accordance
      with Section 9.2.

              

      

       

      
        
          
          

        

        
          58

          
            

          

        

        
          
          

        

      

      The
Employer may elect under the profit sharing or 401(k) plan Agreement to permit
in-service distributions of Employer Contributions (other than
Section 401(k) Deferrals, QMACs, QNECs, and Safe Harbor Contributions) upon
the occurrence of a specified event or upon the completion of a certain number
of years.  In no case, however, may a distribution that is made solely
on account of the completion of a designated number of years be made with
respect to Employer Contributions that have been accumulated in the Plan for
less than 2 years.  This rule does not apply if the Participant has
been an Eligible Participant in the Plan for at least 5 years.  An
in-service distribution may be made on account of a specified event (other than
the completion of a designated number of years) at any time, if authorized under
Part 10 of the Agreement.

       

      If a
Participant with a partially vested benefit receives an in-service distribution
under the Plan, the special vesting schedule under Section 4.8 must be
applied to determine the Participant’s vested percentage in his/her remaining
Account Balance.  This special vesting schedule will not apply if the
Employer limits the availability of in-service distributions under Part 10 of
the Agreement to Participants who are 100% vested.

       

      
        	
                 
      

              	
                (c)

              	
                Section 401(k) Deferrals,
      Qualified Nonelective Contributions, Qualified Matching Contributions, and
      Safe Harbor Contributions.  If the Employer has adopted
      the 401(k) Agreement, a Participant may receive an in-service distribution
      of all or any portion of his/her Section 401(k) Deferral Account,
      QMAC Account, QNEC Account, Safe Harbor Matching Contribution Account and
      Safe Harbor Nonelective Contribution Account only as permitted under Part
      10 of the Agreement.  No provision in this Plan or in Part 10 of
      the Agreement may be interpreted to permit a Participant to receive a
      distribution of such amounts prior to the occurrence of one of the
      following events:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                the
      Participant becoming Disabled;

              

      

       

      
        	
                 
      

              	
                (2)

              	
                the
      Participant’s attainment of age
591⁄2;

              

      

       

      
        	
                 
      

              	
                (3)

              	
                the
      Participant’s Hardship (as defined in
  Section 8.6).

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Corrective
      distributions.  Nothing in this Article 8 precludes
      the Plan Administrator from making a distribution to a Participant, to the
      extent such distribution is made to correct a qualification defect in
      accordance with the corrective procedures under the IRS’ voluntary
      compliance programs.  Thus, for example, nothing in this
      Article 8 would preclude the Plan from making a corrective
      distribution to an Employee who received contributions under the Plan
      prior to becoming an Eligible Participant.  Any such
      distribution must be made in accordance with the correction procedures
      applicable under the IRS’ voluntary correction
  programs.

              

      

       

      
        	
                8.6

              	
                Hardship
      Distribution.  To the extent permitted under Part 10 of
      the Agreement, a Participant may receive an in-service distribution on
      account of a Hardship.  The Employer may elect under Part 10,
      #38.c. of the Agreement [Part 10, #56.c. of the 401(k) Agreement] to
      permit a Hardship distribution only if the Participant satisfies the safe
      harbor Hardship requirements under subsection (a)
      below.  Alternatively, the Employer may elect under Part 10,
      #38.d. of the Agreement [Part 10, #56.d. of the 401(k) Agreement] to
      permit a Hardship distribution of Employer Contributions (other than
      Section 401(k) Deferrals) in accordance with the requirements of
      subsection (b) below.  A Hardship distribution of
      Section 401(k) Deferrals must meet the requirements of a safe harbor
      Hardship as described under subsection (a) below.  A Hardship
      distribution under this Section 8.6 is not available for QNECs, QMACs
      or Safe Harbor Contributions.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Safe harbor Hardship
      distribution.  To qualify for a safe harbor Hardship, a
      Participant must demonstrate an immediate and heavy financial need, as
      described in subsection (1), and must satisfy the conditions described in
      subsection (2).

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Immediate and heavy financial
      need.  To be considered an immediate and heavy financial
      need, the Hardship distribution must be made on account of one of the
      following events:

              

      

       

      
        	
                 
      

              	
                (i)

              	
                the
      incurrence of medical expenses (as described in §213(d) of the Code), of
      the Participant, the Participant’s spouse or
  dependents;

              

      

       

      
        
          
          

        

        
          59

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (ii)

              	
                the
      purchase (excluding mortgage payments) of a principal residence for the
      Participant;

              

      

       

      
        	
                 
      

              	
                (iii)

              	
                payment
      of tuition and related educational fees (including room and board) for the
      next 12 months of post-secondary education for the Participant, the
      Participant’s spouse, children or
dependents;

              

      

       

      
        	
                 
      

              	
                (iv)

              	
                to
      prevent the eviction of the Participant from, or a foreclosure on the
      mortgage of, the Participant’s principal residence;
  or

              

      

       

      
        	
                 
      

              	
                (v)

              	
                any
      other event that the IRS recognizes as a safe harbor Hardship distribution
      event under ruling, notice or other guidance of general
      applicability.

              

      

       

      A
Participant must provide the Plan Administrator with a written request for a
Hardship distribution.  The Plan Administrator may require written
documentation, as it deems necessary, to sufficiently document the existence of
a proper Hardship event.

       

      
        	
                 
      

              	
                (2)

              	
                Conditions for taking a safe
      harbor Hardship withdrawal.  A Participant may receive a
      safe harbor Hardship withdrawal only if all of the following conditions
      are satisfied.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                The
      Participant has obtained all available distributions, other than Hardship
      distributions, and all nontaxable loans under the Plan and all other
      qualified plans maintained by the
Employer.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                The
      Participant is suspended from making any Section 401(k) Deferrals
      (and any Employee After-Tax Contributions) under the Plan or any other
      plans (other than welfare benefit plans) maintained by the Employer for 12
      months after the receipt of the Hardship
  distribution.

              

      

       

      
        	
                 
      

              	
                (iii)

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

              

      

       

      
        	
                 
      

              	
                (iv)

              	
                The
      limitation on Elective Deferrals under Code §402(g) for the participant
      for the taxable year immediately following the taxable year of the
      Hardship distribution is reduced by the amount of any Elective Deferrals
      the Participant made during the taxable year of the Hardship
      distribution.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Non-safe harbor Hardship
      distribution.  The Employer may elect under Part 10,
      #38.d. of the Agreement [Part 10, #56.d. of the 401(k) Agreement] to
      permit a Hardship distribution of Employer Contributions (other than
      Section 401(k) Deferrals) on account of an immediate and heavy
      financial need (as described in subsection (a)(1) above), but without
      regard to the requirements of subsection
      (a)(2) above.  Solely for the purpose of applying this
      subsection (b), a Hardship distribution will be on account of an immediate
      and heavy financial need if such Hardship distribution is made to pay for
      funeral expenses for a family member of the Participant or upon the
      Participant’s Disability.  The Employer may add other permitted
      Hardship events under Part 10, #39.d. of the Nonstandardized Agreement
      [Part 10, #57.d. of the Nonstandardized 401(k) Agreement].  A
      non-safe harbor Hardship distribution is not available for
      Section 401(k) Deferrals, QNECs, QMACs, or Safe Harbor
      Contributions.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Amount available for
      distribution.  A Participant may receive a Hardship
      distribution of any portion of his/her vested Employer Contribution
      Account or Employer Matching Contribution Account (including earnings
      thereon), as permitted under Part 10 of the Agreement.  A
      Participant may receive a Hardship distribution of any portion of his/her
      Section 401(k) Deferral Account, if permitted under Part 10 of the
      Agreement, provided such distribution, when added to other Hardship
      distributions from Section 401(k) Deferrals, does not exceed the
      total Section 401(k) Deferrals the Participant has made to the Plan
      (increased by income allocable to such Section 401(k) Deferrals that
      was credited by the later of December 31, 1988 or the end of the last
      Plan Year ending before July 1, 1989).  A Participant may
      not receive a Hardship distribution from his/her QNEC Account, QMAC
      Account, Safe Harbor Nonelective Contribution Account or Safe Harbor
      Matching Contribution Account.

              

      

       

      
        
          
          

        

        
          60

          
            

          

        

        
          
          

        

      

      
        	
                8.7

              	
                Participant
      Consent.  If the value of a Participant’s entire vested
      Account Balance exceeds $5,000 (as determined in accordance with
      Section 8.3(e)), the Participant must consent to any distribution of
      such Account Balance prior to his/her Required Beginning Date (as defined
      in Section 10.3(a)).  The Employer may modify this
      provision under Part 9, #37.b. of the Agreement [Part 9, #55.b. of the
      401(k) Agreement] to provide for automatic distribution to a terminated
      Participant (or Beneficiary) as of the date the Participant attains (or
      would have attained if not deceased) the later of Normal Retirement Age or
      age 62.  A Participant must consent in writing to a distribution
      under this Section 8.7 within the 90-day period ending on the
      Distribution Commencement Date (as defined in
      Section 22.56).  If the Participant is subject to the Joint
      and Survivor Annuity requirements under Article 9 of this Plan, the
      Participant’s spouse (if the Participant is married at the time of the
      distribution) also must consent to the distribution in accordance with
      Section 9.2:  If the distribution is an Eligible Rollover
      Distribution, the Participant must also direct the Plan Administrator as
      to whether he/she wants a Direct Rollover and if so, the name of the
      Eligible Retirement Plan to which the distribution will be
      made.  (See Section 8.8 for more information regarding the
      Direct Rollover rules.)

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Participant
      notice.  Prior to receiving a distribution from the Plan,
      the Participant must be notified of his/her right to defer any
      distribution from the Plan in accordance with the provisions under
      Article 10 of this BPD.  The notification shall include a
      general description of the material features and the relative values of
      the optional forms of benefit available under the Plan (consistent with
      the requirements under Code §417(a)(3)).  The notice must be
      provided no less than 30 days and no more than 90 days prior to the
      Participant’s Distribution Commencement Date.  However,
      distribution may commence less than 30 days after the notice is given, if
      the Participant is clearly informed of his/her right to take 30 days after
      receiving the notice to decide whether or not to elect a distribution
      (and, if applicable, a particular distribution option), and the
      Participant, after receiving the notice, affirmatively elects to receive
      the distribution prior to the expiration of the 30-day minimum
      period.  (But see Section 9.5(a) for the rules regarding
      the timing of distributions when the Joint and Survivor Annuity
      requirements apply.)  The notice requirements described in this
      paragraph may be satisfied by providing a summary of the required
      information, so long as the conditions described in applicable regulations
      for the provision of such a summary are satisfied, and the full notice is
      also provided (without regard to the 90-day period described in this
      subsection).

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Special
      rules.  The consent rules under this Section 8.7
      apply to distributions made after the Participant’s termination of
      employment and to distributions made prior to the Participant’s
      termination of employment.  However, the consent of the
      Participant (and the Participant’s spouse, if applicable) shall not be
      required to the extent that a distribution is
  made:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                to
      satisfy the required minimum distribution rules under
      Article 10;

              

      

       

      
        	
                 
      

              	
                (2)

              	
                to
      satisfy the requirements of Code §415, as described in
      Article 7;

              

      

       

      
        	
                 
      

              	
                (3)

              	
                to
      correct Excess Deferrals, Excess Contributions or Excess Aggregate
      Contributions, as described in
Article 17.

              

      

       

      In
addition, if distributions are being made on account of the termination of the
Plan, and an annuity option is not available under the Plan, the Participant’s
Account Balance will, without the Participant’s consent, be distributed to the
Participant, without regard to the value of the Participant’s vested Account
Balance, unless the Employer (or any Related Employer) maintains another Defined
Contribution Plan (other than an employee stock ownership plan as defined in
Code §4975(e)(7)).  If the Employer or any Related Employer maintains
another Defined Contribution Plan (other than an employee stock ownership plan),
then the Participant’s Account Balance will be transferred, without the
Participant’s consent, to the other plan, if the Participant does not consent to
an immediate distribution (to the extent consent to an immediate distribution is
otherwise required under this Section 8.7).

       

      
        	
                8.8

              	
                Direct
      Rollovers.  This Section 8.8 applies to
      distributions made on or after January 1,
      1993.  Notwithstanding any provision m the Plan to the contrary,
      a Participant may elect to have all or any portion of an Eligible Rollover
      Distribution paid directly to an Eligible Retirement Plan in a Direct
      Rollover.  If a Participant elects a Direct Rollover of only a
      portion of an Eligible Rollover Distribution, the Plan Administrator may
      require that the amount being rolled over equals at least
      $500.

              

      

       

      For
purposes of this Section 8.8, a Participant includes a Participant or
former Participant.  In addition, this Section applies to any
distribution from the Plan made to a Participant’s surviving spouse or to a
Participant’s spouse or former spouse who is the Alternate Payee under a QDRO,
as defined in Section 22.151.

       

      If it is
reasonable to expect (at the time of the distribution) that the total amount the
Participant will receive as a distribution during the calendar year will total
less than $200, the Employer need not offer the Participant a Direct Rollover
option with respect to such distribution.

       

      
        
          
          

        

        
          61

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (a)

              	
                Eligible Rollover
      Distribution.  An Eligible Rollover Distribution is any
      distribution of all or any portion of a Participant’s Account Balance,
      except for the following
distributions:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                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 Participant or the joint lives (or joint Life
      Expectancies) of the Participant and the Participant’s Beneficiary, or for
      a specified period of ten years or
more;

              

      

       

      
        	
                 
      

              	
                (2)

              	
                any
      distribution to the extent such distribution is a required minimum
      distribution under Article 10;

              

      

       

      
        	
                 
      

              	
                (3)

              	
                the
      portion of any distribution that is not includible in gross income
      (determined without regard to the exclusion for net unrealized
      appreciation with respect to Employer
  securities);

              

      

       

      
        	
                 
      

              	
                (4)

              	
                an
      in-service Hardship withdrawal of Section 401(k) Deferrals, as
      described in subsection (e) below;
and

              

      

       

      
        	
                 
      

              	
                (5)

              	
                a
      distribution made to satisfy the requirements of Code §415, as described
      in Article 7, or a distribution to correct Excess Deferrals, Excess
      Contributions or Excess Aggregate Contributions, as described in
      Article 17.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Eligible Retirement
      Plan.  An Eligible Retirement Plan
  is:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                an
      individual retirement account described in §408(a) of the
      Code;

              

      

       

      
        	
                 
      

              	
                (2)

              	
                an
      individual retirement annuity described in §408(b) of the
      Code;

              

      

       

      
        	
                 
      

              	
                (3)

              	
                an
      annuity plan described in §403(a) of the Code;
  or

              

      

       

      
        	
                 
      

              	
                (4)

              	
                a
      qualified plan described in §401(a) of the
  Code.

              

      

       

      However,
in the case of an Eligible Rollover Distribution to a surviving spouse, an
Eligible Retirement Plan is only an individual retirement account or individual
retirement annuity.

       

      
        	
                 
      

              	
                (c)

              	
                Direct
      Rollover.  A Direct Rollover is a payment made directly
      from the Plan to the Eligible Retirement Plan specified by the
      Participant.  The Plan Administrator may develop reasonable
      procedures for accommodating Direct Rollover
  requests.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Direct Rollover
      notice.  A Participant entitled to an Eligible Rollover
      Distribution must receive a written explanation of his/her right to a
      Direct Rollover, the tax consequences of not making a Direct Rollover,
      and, if applicable, any available special income tax
      elections.  The notice must be provided within the same 30 - 90
      day timeframe applicable to the Participant consent notice under
      Section 8.7(a).  The Direct Rollover notice must be
      provided to all Participants, unless the total amount the Participant will
      receive as a distribution during the calendar year is expected to be less
      than $200.

              

      

       

      If a
Participant terminates employment with a total vested Account Balance of $5,000
or less (as determined under Section 8.3(e)) and the Participant does not
respond to the Direct Rollover notice indicating whether a Direct Rollover is
desired and the name of the Eligible Retirement Plan to which the Direct
Rollover is to be made, the Plan Administrator will distribute the Participant’s
entire vested Account Balance (in accordance with Section 8.3(b)) no
earlier than 30 days and no later than 90 days following the provision of the
notice under Section 8.7.  The notice will describe the
procedures for making a default distribution under this paragraph, including any
rules for making a default Direct Rollover to an IRA.  Any default
provisions described under the notice must be applied uniformly and in a
nondiscriminatory manner.  If the notice provides for a default Direct
Rollover, the default distribution will be made as a Direct Rollover to the IRA
designated under the notice.  The notice must contain pertinent
information regarding the Direct Rollover, including the name, address, and
telephone number of the IRA trustee and information regarding IRA maintenance
and withdrawal fees and how the IRA funds will be invested.  The
notice will describe the timing of the Direct Rollover and the Participant’s
ability to affirmatively opt out of the Direct Rollover.  The
selection of an IRA trustee, custodian or issuer and the selection of IRA
investments for purposes of a default Direct Rollover constitutes a fiduciary
act subject to the general fiduciary standards and prohibited transaction
provisions of ERISA.

       

      
        
          
          

        

        
          62

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (e)

              	
                Special rules for Hardship
      withdrawals of Section 401(k) Deferrals.  A Hardship
      withdrawal of Section 401(k) Deferrals (as described in Code
      §401(k)(2)(B)(i)(IV)) is not an Eligible Rollover Distribution to the
      extent such withdrawal is made after December 31, 1998 or, if later,
      the first day (but not later than January 1, 2000) that the Plan
      Administrator begins to treat such Hardship withdrawals as ineligible for
      rollover.  Subject to any contrary pronouncement under statute,
      regulation or IRS guidance, the Employer may treat a Hardship withdrawal
      of Section 401(k) Deferrals as an Eligible Rollover Distribution if
      the Participant otherwise satisfies a non-Hardship distribution event
      described in Code §401(k)(2) or (10) at the time of the withdrawal,
      regardless of whether the Plan’s procedures characterizes such
      distribution as a Hardship
withdrawal.

              

      

       

      
        	
                8.9

              	
                Sources of
      Distribution.  Unless provided otherwise in separate
      administrative provisions adopted by the Plan Administrator, in applying
      the distribution provisions under this Article 8, distributions will
      be made on a pro rata basis from all Accounts from which a distribution is
      permitted under this Article.  Alternatively, the Plan
      Administrator may permit Participants to direct the Plan Administrator as
      to which Account the distribution is to be made.  Regardless of
      a Participant’s direction as to the source of any distribution, the tax
      effect of such a distribution will be governed by Code §72 and the
      regulations thereunder.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Exception for Hardship
      withdrawals.  If the Plan permits a Hardship withdrawal
      from both Section 401(k) Deferrals and Employer Contributions, a
      Hardship distribution will first be treated as having been made from a
      Participant’s Employer Contribution Account and then from the Employer’s
      Matching Contribution Account, to the extent such Hardship distribution is
      available with respect to such Accounts.  Only when all
      available amounts have been exhausted under the Participant’s Employer
      Contribution Account and/or Employer Matching Contribution Account will a
      Hardship distribution be made from a Participant’s Section 401(k)
      Deferral Account.  The Plan Administrator may modify this
      provision in separate administrative
procedures.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                In-kind
      distributions.  Nothing in this Article precludes the
      Plan Administrator from making a distribution in the form of property, or
      other in-kind distribution

              

      

       

      
        
           

        

        
          63

          
            

          

        

        
           

        

      

      ARTICLE
9

      JOINT
AND SURVIVOR ANNUITY REQUIREMENTS

       

      This
Article provides rules concerning the application of the Joint and Survivor
Annuity requirements under this Plan.  If the Plan is a profit sharing
plan or a 401(k) plan, Part 11, #41.b. of the Agreement [Part 11, #59.b. of the
401(k) Agreement] permits the Employer to apply the Joint and Survivor Annuity
requirements to all Participants under the Plan.  If the Employer does
not elect to apply the Joint and Survivor Annuity requirements to all
Participants, the Plan is only subject to the Joint and Survivor Annuity
requirements to the extent required under Section 9.1(b) of this
Article.

       

      
        	
                9.1

              	
                Applicability.  Except
      as provided in Section 9.6 below, this Article 9 applies to any
      distribution received by a Participant under the money purchase plan
      Agreement or the target benefit plan Agreement.  For a profit
      sharing plan or 401(k) plan, the following rules
  apply.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Election to have requirements
      apply.  If this Plan is a profit sharing plan or a 401(k)
      plan, and the Employer elects under Part I1, #41.b. of the profit sharing
      plan Agreement or Part 11, #59.b. of the 401(k) Agreement to apply the
      Joint and Survivor Annuity requirements, then this Article 9 applies
      in the same manner as it does to a money purchase plan or a target benefit
      plan.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Election to have requirements
      not apply.  If this Plan is a profit sharing plan or a
      401(k) plan, and the Employer elects under Part 11, #41.a. of the profit
      sharing plan Agreement or Part 11, #59.a. of the 401(k) Agreement not to
      apply the Joint and Survivor Annuity requirements, this Article 9
      generally will not apply to distributions from the
      Plan.  However, the rules of this Article 9 will apply to a
      Participant under the following
conditions:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                the
      Participant elects to receive his/her benefit in the form of a life
      annuity (if a life annuity is a permissible distribution option under Part
      11 of the Agreement); or

              

      

       

      
        	
                 
      

              	
                (2)

              	
                the
      Participant has received a direct or indirect transfer of benefits (other
      than a Qualified Transfer as defined in Section 3.3(d)) from any plan
      which was subject to the Joint and Survivor Annuity requirements at the
      time of the transfer (but only to such transferred benefits);
      or

              

      

       

      
        	
                 
      

              	
                (3)

              	
                the
      Participant’s benefits under the Plan are used to offset the benefits
      under another plan of the Employer that is subject to the Joint and
      Survivor Annuity requirements.

              

      

       

      Nothing
in this subsection (b) prohibits a Plan Administrator from developing
administrative procedures that apply the spousal consent requirements outlined
in this Article 9 to a Plan that is not otherwise subject to the Joint and
Survivor Annuity requirements.  For example, the Plan Administrator
may require under separate administrative procedures to require spousal consent
to Participant distributions or may in a separate loan procedure require spousal
consent prior to granting a Participant loan, without subjecting the Plan to the
Joint and Survivor Annuity requirements.

       

      
        	
                 
      

              	
                (c)

              	
                Accumulated deductible employee
      contributions.  For purposes of applying the rules under
      this Section 9.1, any distribution from a separate Account under a
      money purchase plan or a target benefit plan which is attributable solely
      to accumulated deductible employee contributions, as defined in Code
      §72(o)(5)(B), is treated as a distribution from a profit sharing plan or
      401(k) plan for which the rules under subsection (b) above
      apply.

              

      

       

      
        	
                9.2

              	
                Qualified Joint and Survivor
      Annuity (QJSA).  If the Joint and Survivor Annuity
      requirements apply to a Participant, any distribution from the Plan to
      that Participant must be in the form of a QJSA (as defined in
      Section 9.4(a)), unless the Participant (and the Participant’s
      spouse, if the Participant is married) elects to receive the distribution
      in an alternative form, as authorized under Part 11 of the
      Agreement.  Any election of an alternative form of distribution
      must be pursuant to a Qualified Election.  Only the Participant
      needs consent (pursuant to Section 8.7) to the commencement of a
      distribution in the form of a QJSA.

              

      

       

      
        
          
          

        

        
          64

          
            

          

        

        
          
          

        

      

      
        	
                9.3

              	
                Qualified Preretirement
      Survivor Annuity (QPSA).  If the Joint and Survivor
      Annuity requirements apply to a Participant who dies before the
      Distribution Commencement Date, the spouse of that Participant is entitled
      to receive a QPSA (as defined in Section 9.4(b)), unless the
      Participant and spouse have waived the QPSA pursuant to a Qualified
      Election.  The Employer may elect under Part 11, #41.c. of the
      Agreement [Part 11, #59.c. of the 401(k) Agreement] that a surviving
      spouse is not entitled to a QPSA benefit if the Participant and surviving
      spouse were not married throughout the one year period ending on the date
      of the Participant’s death.  Any portion of a Participant’s
      vested Account Balance that is not payable to the surviving spouse as a
      QPSA (or other form elected by the surviving spouse) constitutes a
      non-QPSA death benefit and is payable under the rules described in
      Section 8.4.

              

      

       

      
        	
                9.4

              	
                Definitions.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Qualified Joint and Survivor
      Annuity (QJSA).  A QJSA is an immediate annuity payable
      over the life of the Participant with a survivor annuity payable over the
      life of the spouse.  If the Participant is not married as of the
      Distribution Commencement Date, the QJSA is an immediate annuity payable
      over the life of the Participant.  The survivor annuity must
      provide for payments to the surviving spouse equal to 50% of the payments
      that the Participant is entitled under the annuity during the joint lives
      of the Participant and the spouse.  The Employer may elect under
      Part 11, #41.b. of the Agreement [Part 11, #59.b. of the 401(k) Agreement]
      to make payments to the surviving spouse equal to 100%, 75% or 66-2/3%
      (instead of 50%) of the payments the Participant is entitled to under the
      annuity.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Qualified Preretirement
      Survivor Annuity (QPSA).  A QPSA is an annuity payable
      over the life of the surviving spouse that is purchased using 50% of the
      Participant’s vested Account Balance as of the date of
      death.  The Employer may elect under Part 11, #41.b. of the
      Agreement [Part 11, #59.b. of the 401(k) Agreement] to provide a QPSA
      equal to 100% (instead of 50%) of the Participant’s vested Account
      Balance.  The remaining vested Account Balance will be
      distributed in accordance with the death distribution provisions under
      Section 8.4.  To the extent the Participant’s vested
      Account Balance is derived from Employee After-Tax Contributions, the QPSA
      will share in the Employee After-Tax Contributions in the same proportion
      as the Employee After-Tax Contributions bear to the total vested Account
      Balance of the Participant.

              

      

       

      The
surviving spouse may elect to have the QPSA distributed at any time following
the Participant’s death (subject to the required minimum distribution rules
under Article 10) and may elect to receive distribution in any form
permitted under Section 8.1 of the Plan.  If the surviving spouse
fails to elect distribution upon the Participant’s death, the QPSA benefit will
be distributed in accordance with Section 8.4.

       

      
        	
                 
      

              	
                (c)

              	
                Distribution Commencement
      Date.  The Distribution Commencement Date is the date an
      Employee commences distributions from the Plan.  If a
      Participant commences distribution with respect to a portion of his/her
      Account Balance, a separate Distribution Commencement Date applies to any
      subsequent distribution.  If distribution is made in the form of
      an annuity, the Distribution Commencement Date is the first day of the
      first period for which annuity payments are
  made.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Qualified
      Election.  A Participant (and the Participant’s spouse)
      may waive the QJSA or QPSA pursuant to a Qualified Election.  If
      it is established to the satisfaction of a plan representative that there
      is no spouse or that the spouse cannot be located, any waiver signed by
      the Participant is deemed to be a Qualified Election.  For this
      purpose, a Participant will be deemed to not have a spouse if the
      Participant is legally separated or has been abandoned and the Participant
      has a court order to such effect.  However, a former spouse of
      the Participant will be treated as the spouse or surviving spouse and any
      current spouse will not be treated as the spouse or surviving spouse to
      the extent provided under a QDRO.

              

      

       

      A
Qualified Election is a written election signed by both the Participant and the
Participant’s spouse (if applicable) that specifically acknowledges the effect
of the election.  The spouse’s consent must be witnessed by a plan
representative or notary public.  In the case of a waiver of the QJSA,
the election must designate an alternative form of benefit payment that may not
be changed without spousal consent (unless the spouse enters into a general
consent agreement expressly permitting the Participant to change the form of
payment without any further spousal consent).  In the case of a waiver
of the QPSA, the election must be made within the QPSA Election Period and the
election must designate a specific alternate Beneficiary, including any class of
Beneficiaries or any contingent Beneficiaries, which may not be changed without
spousal consent (unless the spouse enters into a general consent agreement
expressly permitting the Participant to change the Beneficiary designation
without any further spousal consent).

       

      
        
          
          

        

        
          65

          
            

          

        

        
          
          

        

      

      Any
consent by a spouse under a Qualified Election (or a determination that the
consent of a spouse is not required) shall be effective only with respect to
such spouse.  If the Qualified Election permits the Participant to
change a payment form or Beneficiary designation without any further consent by
the spouse, the Qualified Election must acknowledge that the spouse has the
right to limit consent to a specific form of benefit or a specific Beneficiary,
as applicable, and that the spouse voluntarily elects to relinquish either or
both of such rights.  A Participant or spouse may revoke a prior
waiver of the QPSA benefit at any time before the commencement of
benefits.  Spousal consent is not required for a Participant to revoke
a prior QPSA waiver.  No consent obtained under this provision shall
be valid unless the Participant has received notice as provided in
Section 9.5 below.

       

      
        	
                 
      

              	
                (e)

              	
                QPSA Election
      Period.  A Participant (and the Participant’s spouse) may
      waive the QPSA at any time during the QPSA Election Period.  The
      QPSA Election Period is the period beginning on the first day of the Plan
      Year in which the Participant attains age 35 and ending on the date of the
      Participant’s death.  If a Participant separates from service
      prior to the first day of the Plan Year in which age 35 is attained, with
      respect to the Account Balance as of the date of separation, the QPSA
      Election Period begins on the date of
  separation.

              

      

       

      
        	
                 
      

              	
                (f)

              	
                Pre-Age 35
      Waiver.  A Participant who has not yet attained age 35 as
      of the end of a Plan Year may make a special Qualified Election to waive,
      with spousal consent, the QPSA for the period beginning on the date of
      such election and ending on the first day of the Plan Year in which the
      Participant will attain age 35.  Such election is not valid
      unless the Participant receives the proper notice required under
      Section 9.5 below.  QPSA coverage is automatically
      reinstated as of the first day of the Plan Year in which the Participant
      attains age 35.  Any new waiver on or after such date must
      satisfy all the requirements for a Qualified
  Election.

              

      

       

      
        	
                9.5

              	
                Notice
      Requirements.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                QJSA.  In the
      case of a QJSA, the Plan Administrator shall provide each Participant with
      a written explanation of:  (1) the terms and conditions of
      the QJSA; (2) the Participant’s right to make and the effect of an
      election to waive the QJSA form of benefit; (3) the rights of the
      Participant’s spouse; and (4) the right to make, and the effect of, a
      revocation of a previous election to waive the QJSA.  The notice
      must be provided to each Participant under the Plan no less than 30 days
      and no more than 90 days prior to the Distribution Commencement
      Date.

              

      

       

      A
Participant may commence receiving a distribution in a form other than a QJSA
less than 30 days after receipt of the written explanation described in the
preceding paragraph provided:  (1) the Participant has been
provided with information that clearly indicates that the Participant has at
least 30 days to consider whether to waive the QJSA and elect (with spousal
consent) a form of distribution other than a QJSA; (2) the Participant is
permitted to revoke any affirmative distribution election at least until the
Distribution Commencement Date or, if later, at any time prior to the expiration
of the 7-day period that begins the day after the explanation of the QJSA is
provided to the Participant; and (3) the Distribution Commencement Date is
after the date the written explanation was provided to the
Participant.  For distributions on or after December 31, 1996,
the Distribution Commencement Date may be a date prior to the date the written
explanation is provided to the Participant if the distribution does not commence
until at least 30 days after such written explanation is provided, subject to
the waiver of the 30-day period.

       

      
        	
                 
      

              	
                (b)

              	
                QPSA.  In the
      case of a QPSA, the Plan Administrator shall provide each Participant
      within the applicable period for such Participant a written explanation of
      the QPSA in such terms and in such manner as would be comparable to the
      explanation provided for the QJSA in subsection
      (a) above.  The applicable period for a Participant is
      whichever of the following periods ends last:  (1) the
      period beginning with the first day of the Plan Year in which the
      Participant attains age 32 and ending with the close of the Plan Year
      preceding the Plan Year in which the Participant attains age 35;
      (2) a reasonable period ending after the individual becomes a
      Participant; or (3) a reasonable period ending after the joint and
      survivor annuity requirements first apply to the
      Participant.  Notwithstanding the foregoing, notice must be
      provided within a reasonable period ending after separation from service
      in the case of a Participant who separates from service before attaining
      age 35.

              

      

       

      For
purposes of applying the preceding paragraph, a reasonable period ending after
the enumerated events described in (2) and (3) is the end of the
two-year period beginning one year prior to the date the applicable event
occurs, and ending one year after that date.  In the case of a
Participant who separates from service before the Plan Year in which age 35 is
attained, notice shall be provided within the two-year period beginning one year
prior to separation and ending one year after separation.  If such a
Participant thereafter returns to employment with the employer, the applicable
period for such Participant shall be redetermined.

       

      
        
          
          

        

        
          66

          
            

          

        

        
          
          

        

      

      
        	
                9.6

              	
                Exception to the Joint and
      Survivor Annuity Requirements.  Except as provided in
      Section 9.7, this Article 9 does not apply to any Participant
      who has not earned an Hour of Service with the Employer on or after
      August 23, 1984.  In addition, if, as of the Distribution
      Commencement Date, the Participant’s vested Account Balance (for pre-death
      distributions) or the value of the QPSA death benefit (for post-death
      distributions) does not exceed $5,000, the Participant or surviving
      spouse, as applicable, will receive a lump sum distribution pursuant to
      Section 8.4(b)(1), in lieu of any QJSA or QPSA
      benefits.  (See Section 8.3(e) for special rules for
      calculating the value of a Participant’s vested Account
      Balance.)

              

      

       

      
        	
                9.7

              	
                Transitional
      Rules.  Any living Participant not receiving benefits on
      August 23, 1984, who would otherwise not receive the benefits
      prescribed under this Article 9 must be given the opportunity to
      elect to have the preceding provisions of this Article 9 apply if
      such Participant is credited with at least one Hour of Service under this
      Plan or a predecessor plan in a Plan Year beginning on or after
      January 1, 1976, and such Participant had at least 10 years of
      vesting service when he or she separated from service, The Participant
      must be given the opportunity to elect to have this Article 9 apply
      during the period commencing on August 23, 1984, and ending on the
      date benefits would otherwise commence to such Participant.  A
      Participant described in this paragraph who has not elected to have this
      Article 9 apply is subject to the rules in this Section 9.7
      instead.  Also, a Participant who does not qualify to elect to
      have this Article 9 apply because such Participant does not have at
      least 10 Years of Service for vesting purposes is subject to the rules of
      this Section 9.7.

              

      

       

      Any
living Participant not receiving benefits on August 23, 1984, who was
credited with at least one Hour of Service under this Plan or a predecessor plan
on or after September 2, 1974, and who is not otherwise credited with any
service in a Plan Year beginning on or after January 1, 1976, must be given
the opportunity to have his/her benefits paid in accordance with the following
paragraph.  The Participant must be given the opportunity to elect to
have this Section 9.7 apply (other than the first paragraph of this
Section) during the period commencing on August 23, 1984, and ending on the
date benefits would otherwise commence to such Participant.

       

      If, under
either of the preceding two paragraphs, a Participant is subject to this
Section 9.7, the following rules apply.

       

      
        	
                 
      

              	
                (a)

              	
                Automatic joint and survivor
      annuity.  If benefits in the form of a life annuity
      become payable to a married Participant
who:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                begins
      to receive payments under the Plan on or after Normal Retirement
      Age;

              

      

       

      
        	
                 
      

              	
                (2)

              	
                dies
      on or after Normal Retirement Age while still working for the
      Employer;

              

      

       

      
        	
                 
      

              	
                (3)

              	
                begins
      to receive payments on or after the Qualified Early Retirement Age;
      or

              

      

       

      
        	
                 
      

              	
                (4)

              	
                separates
      from service on or after attaining Normal Retirement Age (or the Qualified
      Early Retirement Age) and after satisfying the eligibility requirements
      for the payment of benefits under the plan and thereafter dies before
      beginning to receive such benefits;

              

      

       

      then such
benefits will be received under this plan in the form of a QJSA, unless the
Participant has elected otherwise during the election period.  For
this purpose, the election period must begin at least 6 months before the
participant attains Qualified Early Retirement Age and end not more than 90 days
before the commencement of benefits.  Any election hereunder will be
in writing and may be changed by the Participant at any time.

       

      
        	
                 
      

              	
                (b)

              	
                Election of early survivor
      annuity.  A Participant who is employed after attaining
      the Qualified Early Retirement Age will be given the opportunity to elect,
      during the election period, to have a survivor annuity payable on
      death.  If the Participant elects the survivor annuity, payments
      under such annuity must not be less than the payments that would have been
      made to the spouse under the QJSA if the Participant had retired on the
      day before his or her death.  Any election under this provision
      will be in writing and may be changed by the Participant at any
      time.  For this purpose, the election period begins on the later
      of (1) the 90th day before the Participant attains the Qualified
      Early Retirement Age, or (2) the date on which participation begins,
      and ends on the date the Participant terminates
  employment.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Qualified Early Retirement
      Age.  The Qualified Early Retirement Age is the latest
      of:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                the
      earliest date, under the plan, on which the Participant may elect to
      receive retirement benefits,

              

      

       

      
        
          
          

        

        
          67

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (2)

              	
                the
      first day of the 120th month beginning before the Participant reaches
      Normal Retirement Age, or

              

      

       

      
        	
                 
      

              	
                (3)

              	
                the
      date the Participant begins participation under the
  Plan.

              

      

       

      
        
           

        

        
          68

          
            

          

        

        
           

        

      

      ARTICLE
10

      REQUIRED
DISTRIBUTIONS

       

      This
Article provides for the required commencement of distributions upon
certain events.  In addition, this Article places limitations on
the period over which distributions may be made to a Participant or
Beneficiary.  To the extent the distribution provisions of this Plan,
particularly Articles 8 and 9, are inconsistent with the provisions of this
Article 10, the provisions of this Article control.  Part 13
of the Agreement contains specific elections for applying the rules under this
Article 10.

       

      
        	
                10.1

              	
                Required
      Distributions Before Death.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Deferred
      distributions.  A Participant must be permitted to
      receive a distribution from the Plan no later than the 60th day after the
      latest of the close of the Plan Year in
which:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                the
      Participant attains age 65 (or Normal Retirement Age, if
      earlier);

              

      

       

      
        	
                 
      

              	
                (2)

              	
                occurs
      the 10th anniversary of the year in which the Participant commenced
      participation in the Plan; or,

              

      

       

      
        	
                 
      

              	
                (3)

              	
                the
      Participant terminates service with the
  Employer.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Required minimum
      distributions.  The entire interest of a Participant must
      be distributed or begin to be distributed no later than the Participant’s
      Required Beginning Date (as defined in Section 10.3(a)) over one of
      the following periods (or a combination
  thereof):

              

      

       

      
        	
                 
      

              	
                (1)

              	
                the
      life of the Participant,

              

      

       

      
        	
                 
      

              	
                (2)

              	
                the
      life of the Participant and a Designated
  Beneficiary,

              

      

       

      
        	
                 
      

              	
                (3)

              	
                a
      period certain not extending beyond the Life Expectancy of the
      Participant, or

              

      

       

      
        	
                 
      

              	
                (4)

              	
                a
      period certain not extending beyond the joint and last survivor Life
      Expectancy of the Participant and a Designated
  Beneficiary.

              

      

       

      If the
Participant’s interest is to be distributed over a period designated under
subsection (3) or (4) above, the amount required to be distributed for
each calendar year must at least equal the quotient obtained by dividing the
Participant’s Benefit (as determined under Section 10.3(g)) by the lesser
of (i) the Applicable Life Expectancy or (ii) if the Participant’s
Designated Beneficiary is not his/her spouse, the minimum distribution
incidental benefit factor set forth in Q&A-4 of Prop. Treas. Reg.
§401(a)(9)-2.  Distributions after the death of the Participant shall
be determined using the Applicable Life Expectancy as the relevant divisor
regardless of the Participant’s Designated Beneficiary.

       

      The
minimum distribution required for the Participant’s first Distribution Calendar
Year must be made on or before the Participant’s Required Beginning
Date.  The minimum distribution for other Distribution Calendar Years,
including the minimum distribution for the Distribution Calendar Year in which
the Participant’s Required Beginning Date occurs, must be made on or before
December 31 of that Distribution Calendar Year.

       

      If a
Participant receives a distribution in the form of an annuity purchased from an
insurance company, distributions thereunder shall be made in accordance with the
requirements of Code §401(a)(9) and the regulations thereunder.  For
calendar years beginning before January 1, 1989, if the Participant’s
spouse is not the Designated Beneficiary, the method of distribution selected
must ensure that at least 50% of the Present Value of the amount available for
distribution is paid within the life expectancy of the Participant.

       

      
        	
                10.2

              	
                Required
      Distributions After Death.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Distribution beginning before
      death.  If the Participant dies after he/she has begun
      receiving distributions under Section 10.1(b), the remaining portion
      of the Participant’s vested Account Balance shall continue to be
      distributed at least as rapidly as under the method of distribution being
      used prior to the Participant’s
death.

              

      

       

      
        
          
          

        

        
          69

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (b)

              	
                Distribution beginning after
      death.  Subject to the rules under Section 8.4(b),
      if the Participant dies before receiving distributions under
      Section 10.1(b), distribution of the Participant’s entire vested
      Account Balance shall be completed by December 31 of the calendar
      year containing the fifth anniversary of the Participant’s death, except
      to the extent an election is made to receive distributions in accordance
      with subsection (1) or
(2) below.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                To
      the extent any portion of the Participant’s vested Account Balance is
      payable to a Designated Beneficiary, distributions may be made over the
      life of the Designated Beneficiary or over a period certain not greater
      than the Life Expectancy of the Designated Beneficiary, provided such
      distributions begin on or before December 31 of the calendar year
      immediately following the calendar year in which the Participant
      died.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                If
      the Designated Beneficiary is the Participant’s surviving spouse, he/she
      may delay the distribution under subsection (1) until
      December 31 of the calendar year in which the Participant would have
      attained age 70-1/2, if such date is later than the date described in
      subsection (1).

              

      

       

      If the
Participant has not made an election pursuant to this subsection (b) by the
time of his/her death, the Participant’s Designated Beneficiary must elect the
method of distribution no later than the earlier of (1) December 31 of
the calendar year in which distributions would be required to begin under this
subsection (b), or (2) December 31 of the calendar year which contains
the fifth anniversary of the date of death of the Participant.  If the
Participant has no Designated Beneficiary, or if the Designated Beneficiary does
not elect a method of distribution, distribution of the Participant’s entire
interest must be completed by December 31 of the calendar year containing
the fifth anniversary of the Participant’s death.

       

      For
purposes of this subsection (b), if the surviving spouse dies after the
Participant, but before payments to such spouse begin, the provisions of this
subsection (b), with the exception of subsection (2) above, shall be
applied as if the surviving spouse were the Participant.

       

      
        	
                 
      

              	
                (c)

              	
                Treatment of trust
      beneficiaries as Designated Beneficiaries.  If a trust is
      properly named as a Beneficiary under the Plan, the beneficiaries of the
      trust will be treated as the Designated Beneficiaries of the Participant
      solely for purposes of determining the distribution period under this
      Article 10 with respect to the trust’s interests in the Participant’s
      vested Account Balance.  The beneficiaries of a trust will be
      treated as Designated Beneficiaries for this purpose only if, as of the
      later of the date the trust is named as a Beneficiary of the Participant
      or the Participant’s Required Beginning Date (and as of all subsequent
      periods during which the trust is named as a Beneficiary of the
      Participant), the following requirements are
  met:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                the
      trust is a valid trust under state law, or would be but for the fact there
      is no corpus;

              

      

       

      
        	
                 
      

              	
                (2)

              	
                the
      trust is irrevocable or will, by its terms, become irrevocable upon the
      death of the Participant;

              

      

       

      
        	
                 
      

              	
                (3)

              	
                the
      beneficiaries of the trust who are beneficiaries with respect to the
      trust’s interests in the Participant’s vested Account Balance are
      identifiable from the trust instrument;
and

              

      

       

      
        	
                 
      

              	
                (4)

              	
                the
      Plan Administrator receives the documentation described in Question D-7 of
      Proposed Treas. Reg. §1.401(a)(9)-l, as subsequently amended or finally
      adopted.

              

      

       

      If the
foregoing requirements are satisfied and the Plan Administrator receives such
additional information as it may request, the Plan Administrator may treat such
beneficiaries of the trust as Designated Beneficiaries.

       

      
        	
                 
      

              	
                (d)

              	
                Trust beneficiary qualifying
      for marital deduction.  If a Beneficiary is a trust
      (other than an estate marital trust) that is intended to qualify for the
      federal estate tax marital deduction under Code §2056 (“marital trust”),
      then;

              

      

       

      
        	
                 
      

              	
                (1)

              	
                in
      no event will the annual amount distributed from the Plan to the marital
      trust be less than the greater of:

              

      

       

      
        	
                 
      

              	
                (i)

              	
                all
      fiduciary accounting income with respect to such Beneficiary’s interest in
      the Plan, as determined by the trustee of the marital trust,
      or

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                the
      minimum distribution required under this
  Article 10;

              

      

       

      
        
          
          

        

        
          70

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (2)

              	
                the
      trustee of the marital trust (or the trustee’s legal representative) shall
      be responsible for calculating the amount to be distributed under
      subsection (1) above and shall instruct the Plan Administrator in
      writing to distribute such amount to the marital
  trust;

              

      

       

      
        	
                 
      

              	
                (3)

              	
                the
      trustee of the marital trust may from time to time notify the Plan
      Administrator in writing to accelerate payment of all or any part of the
      portion of such Beneficiary’s interest that remains to be distributed, and
      may also notify the Plan Administrator to change the frequency of
      distributions (but not less often than annually);
  and

              

      

       

      
        	
                 
      

              	
                (4)

              	
                the
      trustee of the marital trust shall be responsible for characterizing the
      amounts so distributed form the Plan as income or principle under
      applicable state laws.

              

      

       

      
        	
                10.3

              	
                Definitions.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Required Beginning
      Date.  A Participant’s Required Beginning Date is the
      date designated under subsection (1)(i) or (ii) below, as
      applicable, unless the Employer elects under Part 13, #52 of the Agreement
      [Part 13, #70 of the 401(k) Agreement] to apply the Old-Law Required
      Beginning Date, as described in subsection (2) below.  If
      the Employer does not select the Old-Law Required Beginning Date under
      Part 13, #52 of the Agreement [Part 13, #70 of the 401(k) Agreement], the
      Required Beginning Date rules under subsection (1) below
      apply.  (But see Section 10.4 for special rules dealing
      with operational compliance with the GUST
  Legislation.)

              

      

       

      
        	
                 
      

              	
                (1)

              	
                “New-law” Required Beginning
      Date.  If the Employer does not elect to apply the
      Old-Law Required Beginning Date under Part 13, #52 of the Agreement [Part
      13, #70 of the 401(k) Agreement], a Participant’s Required Beginning Date
      under the Plan is:

              

      

       

      
        	
                 
      

              	
                (i)

              	
                For Five-Percent
      Owners.  April 1 that follows the end of the
      calendar year in which the Participant attains age
  70-1/2.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                For Participants other than
      Five-Percent Owners.  April 1 that follows the end
      of the calendar year in which the later of the following two events
      occurs:

              

      

       

      
        	
                 
      

              	
                (A)

              	
                the
      Participant attains age 70-1/2 or

              

      

       

      
        	
                 
      

              	
                (B)

              	
                the
      Participant retires.

              

      

       

      If a
Participant is not a Five-Percent Owner for the Plan Year that ends with or
within the calendar year in which the Participant attains age 70-1/2, and the
Participant has not retired by the end of such calendar year, his/her Required
Beginning Date is April 1 that follows the end of the first subsequent
calendar year in which the Participant becomes a Five-Percent Owner or
retires.

       

      A
Participant may begin in-service distributions prior to his/her Required
Beginning Date only to the extent authorized under Article 10 and Part 9 of
the Agreement.  However, if this Plan were amended to add the Required
Beginning Date rules under this subsection (1), a Participant who attained age
70-1/2 prior to January 1, 1999 (or, if later, January 1 following the
date the Plan is first amended to contain the Required Beginning Date rules
under this subsection (1)) may receive in-service minimum distributions in
accordance with the terms of the Plan in existence prior to such
amendment.

       

      
        	
                 
      

              	
                (2)

              	
                Old-Law Required Beginning
      Date.  If the Old-Law Required Beginning Date is elected
      under Part 13, #52 of the Agreement [Part 13, #70 of the 401(k)
      Agreement], the Required Beginning Date for all Participants will be
      determined under subsection (1)(i) above, without regard to the rule
      in subsection (1)(ü).  The Required Beginning Date for all
      Participants under the Plan will be April 1 of the calendar year
      following attainment of age 70-1/2.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Five-Percent
      Owner.  A Participant is a Five-Percent Owner for
      purposes of this Section if such Participant is a Five-Percent Owner
      (as defined in Section 22.88) at any time during the Plan Year
      ending-with or within the calendar year in which the Participant attains
      age 70-1/2.  Once distributions have begun to a Five-Percent
      Owner under this Article, they must continue to be distributed, even if
      the Participant ceases to be a Five-Percent Owner in a subsequent
      year.

              

      

       

      
        
          
          

        

        
          71

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (c)

              	
                Designated
      Beneficiary.  A Beneficiary designated by the Participant
      (or the Plan), whose Life Expectancy may be taken into account to
      calculate minimum distributions, pursuant to Code §401(a)(9) and the
      regulations thereunder.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Applicable Life
      Expectancy.  The determination of the Applicable Life
      Expectancy depends on whether the term certain method or the recalculation
      method is being use to adjust the Life Expectancy in each Distribution
      Calendar Year.  The recalculation method may only be used to
      determine the Life Expectancy of the Participant and/or the Participant’s
      spouse.  The recalculation method is not available with respect
      to a nonspousal Designated
Beneficiary.

              

      

       

      If the
Designated Beneficiary is the Participant’s spouse, or if the Participant’s (or
surviving spouse’s) single life expectancy is the Applicable Life Expectancy,
the term certain method is used unless the recalculation method is elected by
the Participant (or by the surviving spouse).  If the Designated
Beneficiary is not the Participant’s spouse, the term certain method is used to
determine the Life Expectancy of both the Participant and the Designated
Beneficiary, unless the recalculation method is elected by the Participant with
respect to his/her Life Expectancy.  The term certain method will
always apply for purposes of determining the

       

      Applicable
Life Expectancy of a nonspousal Designated Beneficiary.  An election
to recalculate Life Expectancy (or the failure to elect recalculation) shall be
irrevocable as of the Participant’s Required Beginning Date as to the
Participant (or spouse) and shall apply to all subsequent years.

       

      If the
term certain method is being used, the Life Expectancy determined for the first
Distribution Calendar Year is reduced by one for each subsequent Distribution
Year.  If the recalculation method is used, the following rules
apply:

       

      
        	
                 
      

              	
                (1)

              	
                If
      the Life Expectancy is the Participant’s (or surviving spouse’s) single
      Life Expectancy, the Applicable Life Expectancy is redetermined for each
      Distribution Year based on the Participant’s (or surviving spouse’s) age
      on his/her birthday which falls in such
year.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                If
      the Life Expectancy is a joint and last survivor Life Expectancy based on
      the ages of the Participant and the Participant’s spouse, and the
      recalculation method is elected with respect to both the Participant and
      his/her spouse, the Applicable Life Expectancy is redetermined for each
      Distribution Year based on the ages of the individuals on their birthdays
      that fall in such year.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                If
      the Life Expectancy is anoint and last survivor Life Expectancy based on
      the ages of the Participant and the Participant’s spouse, and the
      recalculation method is elected with respect to only one such individual,
      or if the Life Expectancy is a joint and last survivor Life Expectancy
      based on the ages of the Participant and a nonspousal Designated
      Beneficiary, and the recalculation method is elected with respect to the
      Participant, the Applicable Life Expectancy is determined in accordance
      with the procedures outlined in Prop. Treas. Reg. §1.401(a)(9)-1, E-8(b),
      or other applicable guidance.

              

      

       

      
        	
                 
      

              	
                (e)

              	
                Life
      Expectancy.  For purposes of determining a Participant’s
      required minimum distribution amount, Life Expectancy and joint and last
      survivor Life Expectancy are computed using the expected return multiples
      in Tables V and VI of §1.72-9 of the Income Tax
    Regulations.

              

      

       

      
        	
                 
      

              	
                (f)

              	
                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 that 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
      pursuant to Section 10.2.

              

      

       

      
        	
                 
      

              	
                (g)

              	
                Participant’s
      Benefit.  For purposes of determining a Participant’s
      required minimum distribution, the Participant’s Benefit is determined
      based on his/her Account Balance as of the last Valuation Date in the
      calendar year immediately preceding the Distribution Calendar Year
      increased by the amount of any contributions or forfeitures allocated to
      the Account Balance as of dates in the Distribution Calendar Year after
      the Valuation Date and decreased by distributions made in the Distribution
      Calendar Year after the Valuation
Date.

              

      

       

      
        
          
          

        

        
          72

          
            

          

        

        
          
          

        

      

      If any
portion of the minimum distribution for the first Distribution Calendar Year is
made in the second Distribution Calendar Year on or before the Required
Beginning Date, the amount of the minimum distribution made in the second
Distribution Calendar Year shall be treated as if it had been made in the
immediately preceding Distribution Calendar Year.

       

      
        	
                10.4

              	
                GUST
      Elections.  If this Plan is being restated to comply with
      the GUST Legislation (as defined in Section 22.96), Appendix B-2
      of the Agreement permits the Employer to designate how it operated this
      Plan in compliance with the required minimum distribution rules for years
      prior to the date the Plan is
adopted.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Distributions under Old-Law
      Required Beginning Date rules.  Unless the Employer
      specifically elects to apply the Old-Law Required Beginning Date rule
      under Part 13, #52 of the Agreement [Part 13, #70 of the 401(k)
      Agreement], the Required Beginning Date rules (as described in
      Section 10.3(a)(l)) apply.  However, if prior to the
      adoption of this Prototype Plan, the terms of the Plan reflected the
      Old-Law Required Beginning Date rules, minimum distributions for such
      years are required to be calculated in accordance with that Old-Law
      Required Beginning Date, except to the extent any operational elections
      described in subsection (b) or (c) below
  applied.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Option to postpone
      distributions.  For calendar years beginning after
      December 31, 1996 and prior to the restatement of this Plan to comply
      with the GUST changes, the Plan may have permitted Participants (other
      than Five-Percent Owners) who would otherwise have begun receiving minimum
      distributions under the terms of the Plan in effect for such years to
      postpone receiving their minimum distributions until the Required
      Beginning Date under Section 10.3(a)(1), even though the terms of the
      Plan (prior to the restatement) did not permit such an
      election.  Appendix B-2.a. of the Agreement permits the
      Employer to specify the years during which Participants were permitted to
      postpone receiving minimum distributions under the
      Plan.  Appendix B-2 need not be completed if Participants
      were not provided the option to postpone receiving minimum distributions,
      either because the Plan used the “Old-Law” Required Beginning Date rules
      or because the Plan made distributions under the “New-Law” Required
      Beginning Date rules and contained other optional forms of benefit under
      its general elective distribution provisions that preserved the optional
      forms of benefit under the “Old Law Required Beginning Date”
      rules.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Election to stop minimum
      required distributions.  A Participant (other than a
      Five=Percent Owner) who began receiving minimum distributions in
      accordance with the Old-Law Required Beginning Date rules under the Plan
      prior to the date the Plan was amended to comply with the GUST changes
      generally must continue to receive such minimum distributions, even if the
      Participant is still employed with the Employer.  However, prior
      to the restatement of this Plan to comply with the GUST changes, the Plan
      may have permitted Participants to stop minimum distributions if they had
      not reached the Required Beginning Date described in
      Section 10.3(a)(1), even though the terms of the Plan did not permit
      such an election.  Under Appendix B-2.b. of the Agreement,
      the Employer may designate the year in which Participants were permitted
      to stop receiving minimum distributions in accordance with this subsection
      (c).  A Participant must recommence minimum distributions as
      required under the Required Beginning Date rules applicable under this
      restated Plan.

              

      

       

      A
Participant’s election to stop and recommence distributions is subject to the
spousal consent requirements under Article 9 (if the Plan is otherwise
subject to the Joint and Survivor Annuity requirements) and is subject to the
terms of any applicable QDRO.  The manner in which the Plan must
comply with the spousal consent requirements depends on whether or not the
Employer elects under Appendix B-2.c. of the Agreement to have the
recommencement of benefits constitute a new Distribution Commencement
Date.  If the Plan is not otherwise subject to the Joint and Survivor
Annuity requirements, Appendix B-2.c. need not be completed.

       

      
        	
                 
      

              	
                (1)

              	
                New Distribution Commencement
      Date.  If the Employer elects under
      Appendix B-2.c.(1) of the Agreement that recommencement of
      benefits will create a new Distribution Commencement Date, no spousal
      consent is required for a Participant to elect to stop distributions,
      except where such distributions are being paid in the form of a
      QJSA.  Where such distributions are being paid in the form of a
      QJSA, in order to comply with this subsection (1), the person who was the
      Participant’s spouse on the original Distribution Commencement Date must
      consent to the election to stop distributions and the spouse’s consent
      must acknowledge the effect of the election.  Because there is a
      new Distribution Commencement Date upon recommencement of benefits, the
      Plan, in order to satisfy this subsection (1), must comply with all of the
      requirements of Article 9 upon such recommencement, including payment
      of a QPSA (as defined in Section 9.4(b)) if the Participant dies
      before the new Distribution Commencement
Date.

              

      

       

      
        
          
          

        

        
          73

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (2)

              	
                No new Distribution
      Commencement Date.  If the Employer elects under
      Appendix B-2.c.(2) of the Agreement that recommencement of
      benefits will not create a new Distribution Commencement Date, no spousal
      consent is required for the Participant to elect to stop required minimum
      distributions prior to retirement.  In addition, no spousal
      consent is required when payments recommence to the Participant
      if:

              

      

       

      
        	
                 
      

              	
                (i)

              	
                payments
      recommence to the Participant with the same Beneficiary and in a form of
      benefit that is the same but for the cessation of
      distributions;

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                the
      individual who was the Participant’s spouse on the Distribution
      Commencement Date executed a general consent within the meaning of
      §1.401(a)-20, A-31 of the regulations;
or

              

      

       

      
        	
                 
      

              	
                (iii)

              	
                the
      individual who was the Participant’s spouse on the Distribution
      Commencement Date executed a specific consent to waive a QJSA within the
      meaning of §1.401(a)-20, A-31, and the Participant is not married to that
      individual when benefits
recommence.

              

      

       

      To
qualify under this subsection (2), consent of the individual who was the
Participant’s spouse on the Distribution Commencement Date is required prior to
recommencement of distributions if the Participant chooses to recommence
benefits in a different form than the form in which benefits were being
distributed prior to the cessation of distributions or with a different
Beneficiary.  Consent of the Participant’s spouse is also required if
the original form of distribution was a QJSA (as defined in Section 9.4(a))
or the spouse originally executed a specific consent to waive the QJSA within
the meaning of §1.401(a)-20, A-31, of the regulations, and the Participant is
still married to that individual when benefits recommence.

       

      
        	
                10.5

              	
                Transitional
      Rule.  The minimum distribution requirements in
      Section 10.2 do not apply if distribution of the Participant’s
      Account Balance is subject to a TEFRA
      §242(b)(2) election.  A TEFRA §242(b) election
      overrides the required minimum distribution rules only if the following
      requirements are satisfied.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                The
      distribution by the Plan is one that would not have disqualified the Plan
      under §401(a)(9) of the Code as in effect prior to amendment by the
      Deficit Reduction Act of 1984.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                The
      distribution is in accordance with a method of distribution designated by
      the Participant whose interest in the Plan is being distributed or, if the
      Participant is deceased, by a Beneficiary of such
    Participant.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Such
      designation was in writing, was signed by the Participant or the
      Beneficiary, and was made before January 1,
  1984.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                The
      Participant had accrued a benefit under the Plan as of December 31,
      1983.

              

      

       

      
        	
                 
      

              	
                (e)

              	
                The
      method of distribution designated by the Participant or the Beneficiary
      specifies the time at which distribution will commence, the period over
      which distributions will be made, and in the case of any distribution upon
      the Participant’s death, the Beneficiaries of the Participant listed in
      order of priority.

              

      

       

      A
distribution upon death will not be covered by this transitional rule unless the
information in the designation contains the required information described above
with respect to the distributions to be made upon the death of the
Participant.

       

      For any
distribution which commences before January 1, 1984, but continues after
December 31, 1983, the Participant, or the Beneficiary, to whom such
distribution is being made, will be presumed to have designated the method of
distribution under which the distribution is being made if the method of
distribution was specified in writing and the distribution satisfies the
requirements in subsections (a) and (e) above.

       

      
        
          
          

        

        
          74

          
            

          

        

        
          
          

        

      

      If a
designation is revoked any subsequent distribution must satisfy the requirements
of Code §401(a)(9) and the proposed regulations thereunder.  If a
designation is revoked subsequent to the date distributions are required to
begin, the Plan must distribute by the end of the calendar year following the
calendar year in which the revocation occurs the total amount not yet
distributed which would have been required to have been distributed to satisfy
Code §401(a)(9) and the proposed regulations thereunder, but for the TEFRA
§242(b)(2) election.  For calendar years beginning after
December 31, 1988, such distributions must meet the minimum distribution
incidental benefit requirements in §1.401(a)(9)-2 of the proposed regulations
(or other applicable regulations).  Any changes in the designation
will be considered to be a revocation of the designation.  However,
the mere substitution or addition of another Beneficiary (one not named in the
designation) under the designation will not be considered to be a revocation of
the designation, so long as such substitution or addition does not alter the
period over which distributions are to be made under the designation, directly
or indirectly (for example, by altering the relevant measuring
life).  In the case in which an amount is transferred or rolled over
from one plan to another plan, the rules in Questions J-2 and J-3 of
§1.401(a)(9)- 1 of the proposed regulations (or other applicable regulations)
shall apply.

       

      
        
           

        

        
          75

          
            

          

        

        
           

        

      

      ARTICLE
11

      PLAN
ADMINISTRATION AND SPECIAL OPERATING RULES

       

      This
Article describes the duties and responsibilities of the Plan
Administrator.  In addition, this Article sets forth default QDRO
procedures and benefit claims procedures, as well as special operating rules
when an Employer is a member of a Related Employer group and when there is a
Short Plan Year.  Provisions related to Plan accounting and
investments are contained in Article 13.

       

      
        	
                11.1

              	
                Plan
      Administrator.  The Employer is the Plan Administrator,
      unless the Employer designates in writing another person or persons as the
      Plan Administrator.  The Employer may designate the Plan
      Administrator by name, by reference to the person or group of persons
      holding a certain position, by reference to a procedure under which the
      Plan Administrator is designated, or by reference to a person or group of
      persons charged with the specific responsibilities of Plan
      Administrator.  If any Related Employer has executed a
      Co-Sponsor Adoption Page, the Employer referred to in this Section is
      the Employer that executes the Signature Page of the
      Agreement.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Acceptance of responsibility by
      designated Plan Administrator.  If the Employer
      designates a Plan Administrator other than itself, the designated Plan
      Administrator must accept its responsibilities in writing.  The
      designated Plan Administrator will serve in a manner and for the time
      period as agreed upon with the Employer.  If more than one
      person has the responsibility of Plan Administrator, the group shall act
      by majority vote, but may designate specific persons to act on the Plan
      Administrator’s behalf.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Resignation of designated Plan
      Administrator.  A designated Plan Administrator may
      resign by delivering a written resignation to the Employer.  The
      Employer may remove a designated Plan Administrator by delivering a
      written notice of removal.  If a designated Plan Administrator
      resigns or is removed, and no new Plan Administrator is designated, the
      Employer is the Plan Administrator.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Named
      Fiduciary.  The Plan Administrator is the Plan’s Named
      Fiduciary, unless the Plan Administrator specifically names another person
      as Named Fiduciary and the designated person accepts its responsibilities
      as Named Fiduciary in writing.

              

      

       

      
        	
                11.2

              	
                Duties and Powers of the Plan
      Administrator.  The Plan Administrator will administer
      the Plan for the exclusive benefit of the Plan Participants and
      Beneficiaries, and in accordance with the terms of the Plan.  To
      the extent the terms of the Plan are unclear, the Plan Administrator may
      interpret the Plan, provided such interpretation is consistent with the
      rules of ERISA and Code §401 and is performed in a uniform and
      nondiscriminatory manner.  This right to interpret the Plan is
      an express grant of discretionary authority to resolve ambiguities in the
      Plan document and to make discretionary decisions regarding the
      interpretation of the Plan’s terms, including who is eligible to
      participate under the Plan, and the benefit rights of a Participant or
      Beneficiary.  The Plan Administrator will not be held liable for
      any interpretation of the Plan terms or decision regarding the application
      of a Plan provision provided such interpretation or decision is not
      arbitrary or capricious.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Delegation of duties and
      powers.  To the extent provided for in an agreement with
      the Employer, the Plan Administrator may delegate its duties and powers to
      one or more persons.  Such delegation must be in writing and
      accepted by the person or persons receiving the
  delegation.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Specific duties and
      powers.  The Plan Administrator has the general
      responsibility to control and manage the operation of the
      Plan.  This responsibility includes, but is not limited to, the
      following:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                To
      construe and enforce the terms of the Plan, including those related to
      Plan eligibility, vesting and
benefits;

              

      

       

      
        	
                 
      

              	
                (2)

              	
                To
      develop separate procedures, consistent with the terms of the Plan, to
      assist in the administration of the Plan, including the adoption of
      separate or modified loan policy procedures (see Article 14),
      procedures for direction of investment by Participants (see
      Section 13.5(c)), procedures for determining whether domestic
      relations orders are QDROs (see Section 11.5), and procedures for the
      proper determination of investment earnings to be allocated to
      Participants’ Accounts (see
Section 13.4);

              

      

       

      
        	
                 
      

              	
                (3)

              	
                To
      communicate with the Trustee and other responsible persons with respect to
      the crediting of Plan contributions, the disbursement of Plan
      distributions and other relevant
matters;

              

      

       

      
        
          
          

        

        
          76

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (4)

              	
                To
      maintain all necessary records which may be required for tax and other
      administration purposes;

              

      

       

      
        	
                 
      

              	
                (5)

              	
                To
      furnish and to file all appropriate notices, reports and other information
      to Participants, Beneficiaries, the Employer, the Trustee and government
      agencies (as necessary);

              

      

       

      
        	
                 
      

              	
                (6)

              	
                To
      answer questions Participants and Beneficiaries may have relating to the
      Plan and their benefits;

              

      

       

      
        	
                 
      

              	
                (7)

              	
                To
      review and decide on claims for benefits under the
  Plan;

              

      

       

      
        	
                 
      

              	
                (8)

              	
                To
      retain the services of other persons, including Investment Managers,
      attorneys, consultants, advisers and others, to assist in the
      administration of the plan;

              

      

       

      
        	
                 
      

              	
                (9)

              	
                To
      correct any defect or error in the administration of the
    Plan;

              

      

       

      
        	
                 
      

              	
                (10)

              	
                To
      establish a “funding policy and method” for the Plan for purposes of
      ensuring the Plan is satisfying its financial objectives and is able to
      meet its liquidity needs; and

              

      

       

      
        	
                 
      

              	
                (11)

              	
                To
      suspend contributions, including Section 401(k) Deferrals and/or
      Employee After-Tax Contributions, on behalf of any or all Highly
      Compensated Employees, if the Plan Administrator reasonably believes that
      such contributions will cause the Plan to discriminate in favor of Highly
      Compensated Employees.  See Sections 17.2(e) and
      17.3(e).

              

      

       

      
        	
                11.3

              	
                Employer
      Responsibilities.  The Employer will provide in a timely
      manner all appropriate information necessary for the Plan Administrator to
      perform its duties.  This information includes, but is not
      limited to, Participant compensation data, Employee employment, service
      and termination information, and other information the Plan Administrator
      may require.  The Plan Administrator may rely on the accuracy of
      any information and data provided by the
  Employer.

              

      

       

      The
Employer will provide to the Trustee written notification of the appointment of
any person or persons as Plan Administrator, Investment Manager, or other Plan
fiduciary, and the names, titles and authorities of any individuals who are
authorized to act on behalf of such persons.  The Trustee shall be
entitled to rely upon such information until it receives written notice of a
change in such appointments or authorizations.

       

      
        	
                11.4

              	
                Plan Administration
      Expenses.  All reasonable expenses related to plan
      administration will be paid from Plan assets, except to the extent the
      expenses are paid (or reimbursed) by the Employer.  For this
      purpose, Plan expenses include all reasonable costs, charges and expenses
      incurred by the Trustee in connection with the administration of the Trust
      (including such reasonable compensation to the Trustee as may be agreed
      upon from time to time between the Employer or Plan Administrator and the
      Trustee and any fees for legal services rendered to the
      Trustee).  All reasonable additional administrative expenses
      incurred to effect investment elections made by Participants and
      Beneficiaries under Section 13.5(c) shall be paid from the Trust
      and, as elected by the Plan Administrator, shall either be charged (in
      accordance with such reasonable nondiscriminatory rules as the Plan
      Administrator deems appropriate under the circumstances) to the Account of
      the individual making such election or treated as a general expense of the
      Trust.  All transaction-related expenses incurred to effect a
      specific investment for an individually-directed Account (such as
      brokerage commissions and other transfer expenses) shall, as elected by
      the Plan Administrator, either be paid from or otherwise charged directly
      to the Account of the individual providing such direction or treated as a
      general Trust expense.  In addition, unless specifically
      prohibited under statute, regulation or other guidance of general
      applicability, the Plan Administrator may charge to the Account of an
      individual Participant a reasonable charge to offset the cost of making a
      distribution to the Participant, Beneficiary, or Alternate
      Payee.  If liquid assets of the Trust are insufficient to cover
      the fees of the Trustee or the Plan Administrator, then Trust assets shall
      be liquidated to the extent necessary for such fees.  In the
      event any part of the Trust becomes subject to tax, all taxes incurred
      will be paid from the Trust.

              

      

       

      
        	
                11.5

              	
                Qualified
      Domestic Relations Orders (QDROs).

              

      

       

      
        	
                 
      

              	
                (a)

              	
                In
      general.  The Plan Administrator must develop written
      procedures for determining whether a domestic relations order is a QDRO
      and for administering distributions under a QDRO.  For this
      purpose, the Plan Administrator may use the default QDRO procedures set
      forth in subsection (h) below or may develop separate QDRO
      procedures.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Qualified Domestic Relations
      Order (QDRO).  A QDRO is a domestic relations order that
      creates or recognizes the existence of an Alternate Payee’s right to
      receive, or assigns to an Alternate Payee the right to receive, all or a
      portion of the benefits payable with respect to a Participant under the
      Plan.  (See Code §414(p).)  The QDRO must contain
      certain information and meet other requirements described in this
      Section 11.5.

              

      

       

      
        
          
          

        

        
          77

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (c)

              	
                Recognition as a
      QDRO.  To be recognized as a QDRO, an order must be a
      “domestic relations order” that relates to the provision of child support,
      alimony payments, or marital property rights for the benefit of an
      Alternate Payee.  The Plan Administrator is not required to
      determine whether the court or agency issuing the domestic relations order
      had jurisdiction to issue an order, whether state law is correctly applied
      in the order, whether service was properly made on the parties, or whether
      an individual identified in an order as an Alternate Payee is a proper
      Alternate Payee under state law.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Domestic relations
      order.  A domestic relations order is a judgment, decree,
      or order (including the approval of a property settlement) that is made
      pursuant to state domestic relations law (including community property
      law).

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Alternate
      Payee.  An Alternate Payee must be a spouse, former
      spouse, child, or other dependent of a
  Participant.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Contents of
      QDRO.  A QDRO must contain the following
      information:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                the
      name and last known mailing address of the Participant and each Alternate
      Payee;

              

      

       

      
        	
                 
      

              	
                (2)

              	
                the
      name of each plan to which the order
applies;

              

      

       

      
        	
                 
      

              	
                (3)

              	
                the
      dollar amount or percentage (or the method of determining the amount or
      percentage) of the benefit to be paid to the Alternate Payee;
      and

              

      

       

      
        	
                 
      

              	
                (4)

              	
                the
      number of payments or time period to which the order
    applies.

              

      

       

      
        	
                 
      

              	
                (e)

              	
                Impermissible QDRO
      provisions.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                The
      order must not require the Plan to provide an Alternate Payee or
      Participant with any type or form of benefit, or any option, not otherwise
      provided under the Plan;

              

      

       

      
        	
                 
      

              	
                (2)

              	
                The
      order must not require the Plan to provide for increased benefits
      (determined on the basis of actuarial
value);

              

      

       

      
        	
                 
      

              	
                (3)

              	
                The
      order must not require the Plan to pay benefits to an Alternate Payee that
      are required to be paid to another Alternate Payee under another order
      previously determined to be a QDRO;
and

              

      

       

      
        	
                 
      

              	
                (4)

              	
                The
      order must not require the Plan to pay benefits to an Alternate Payee in
      the form of a Qualified Joint and Survivor Annuity for the lives of the
      Alternate Payee and his or her subsequent
  spouse.

              

      

       

      
        	
                 
      

              	
                (f)

              	
                Immediate distribution to
      Alternate Payee.  Even if a Participant is not eligible
      to receive an immediate distribution from the Plan, an Alternate Payee may
      receive a QDRO benefit immediately in a lump sum, provided such
      distribution is consistent with the QDRO
  provisions.

              

      

       

      
        	
                 
      

              	
                (g)

              	
                No fee for QDRO
      determination.  The Plan Administrator shall not
      condition the making of a QDRO determination on the payment of a fee by a
      Participant or an Alternate Payee (either directly or as a charge against
      the Participant’s Account).

              

      

       

      
        	
                 
      

              	
                (h)

              	
                Default QDRO
      procedure.  If the Plan Administrator chooses this
      default QDRO procedure or if the Plan Administrator does not establish a
      separate QDRO procedure, this Section 11.5(h) will apply as the
      procedure the Plan Administrator will use to determine whether a domestic
      relations order is a QDRO.  This default QDRO procedure
      incorporates the requirements set forth under
      Sections 11.5(a) through
(g).

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Access to
      information.  The Plan Administrator will provide access
      to Plan and Participant benefit information sufficient for a prospective
      Alternate Payee to prepare a QDRO.  Such information might
      include the summary plan description, other relevant plan documents, and a
      statement of the Participant’s benefit entitlements.  The
      disclosure of this information is conditioned on the prospective Alternate
      Payee providing to the Plan Administrator information sufficient to
      reasonably establish that the disclosure request is being made in
      connection with a domestic relations
order.

              

      

       

      
        
          
          

        

        
          78

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (2)

              	
                Notifications to Participant
      and Alternate Payee.  The Plan Administrator will
      promptly notify the affected Participant and each Alternate Payee named in
      the domestic relations order of the receipt of the order.  The
      Plan Administrator will send the notification to the address included in
      the domestic relations order.  Along with the notification, the
      Plan Administrator will provide a copy of the Plan’s procedures for
      determining whether a domestic relations order is a
  QDRO.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                Alternate Payee
      representative.  The prospective Alternate Payee may
      designate a representative to receive copies of notices and Plan
      information that are sent to the Alternate Payee with respect to the
      domestic relations order.

              

      

       

      
        	
                 
      

              	
                (4)

              	
                Evaluation of domestic
      relations order.  Within a reasonable period of time, the
      Plan Administrator will evaluate the domestic relations order to determine
      whether it is a QDRO.  A reasonable period will depend on the
      specific circumstances.  The domestic relations order must Basic
      Plan Document contain the information described in
      Section 11.5(c).  If the order is only deficient in a minor
      respect, the Plan Administrator may supplement information in the order
      from information within the Plan Administrator’s control or through
      communication with the prospective Alternate
  Payee.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                Separate
      accounting.  Upon receipt of a domestic relations order,
      the Plan Administrator will separately account for and preserve the
      amounts that would be payable to an Alternate Payee until a determination
      is made with respect to the status of the order.  During the
      period in which the status of the order is being determined, the Plan
      Administrator will take whatever steps are necessary to ensure that
      amounts that would be payable to the Alternate Payee, if the order were a
      QDRO, are not distributed to the Participant or any other
      person.  The separate accounting requirement may be satisfied,
      at the Plan Administrator’s discretion, by a segregation of the assets
      that are subject to separate
accounting.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                Separate accounting until the
      end of “18 month period.”  The Plan Administrator will
      continue to separately account for amounts that are payable under the QDRO
      until the end of an “18-month period.”  The “18-month period”
      will begin on the first date following the Plan’s receipt of the order
      upon which a payment would be required to be made to an Alternate Payee
      under the order.  If, within the “18-month period,” the Plan
      Administrator determines that the order is a QDRO, the Plan Administrator
      must pay the Alternate Payee in accordance with the terms of the
      QDRO.  If, however, the Plan Administrator determines within the
      “18-month period” that the order is not a QDRO, or if the status of the
      order is not resolved by the end of the “18-month period,” the Plan
      Administrator may pay out the amounts otherwise payable under the order to
      the person or persons who would have been entitled to such amounts if
      there had been no order.  If the order is later determined to be
      a QDRO, the order will apply only prospectively; that is, the Alternate
      Payee will be entitled only to amounts payable under the order after the
      subsequent determination.

              

      

       

      
        	
                 
      

              	
                (iii)

              	
                Preliminary
      review.  The Plan Administrator will perform a
      preliminary review of the domestic relations order to determine if it is a
      QDRO.  If this preliminary review indicates the order is
      deficient in some manner, the Plan Administrator will allow the parties to
      attempt to correct any deficiency before issuing a final decision on the
      domestic relations order.  The ability to correct is limited to
      a reasonable period of time.

              

      

       

      
        	
                 
      

              	
                (iv)

              	
                Notification of
      determination.  The Plan Administrator will notify in
      writing the Participant and each Alternate Payee of the Plan
      Administrator’s decision as to whether a domestic relations order is a
      QDRO.  In the case of a determination that an order is not a
      QDRO, the written notice will contain the following
      information:

              

      

       

      
        	
                 
      

              	
                (A)

              	
                references
      to the Plan provisions on which the Plan Administrator based its
      decision;

              

      

       

      
        
          
          

        

        
          79

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (B)

              	
                an
      explanation of any time limits that apply to rights available to the
      parties under the Plan (such as the duration of any protective actions the
      Plan Administrator will take); and

              

      

       

      
        	
                 
      

              	
                (C)

              	
                a
      description of any additional material, information, or modifications
      necessary for the order to be a QDRO and an explanation of why such
      material, information, or modifications are
  necessary.

              

      

       

      
        	
                 
      

              	
                (v)

              	
                Treatment of Alternate
      Payee.  If an order is accepted as a QDRO, the Plan
      Administrator will act in accordance with the terms of the QDRO as if it
      were a part of the Plan.  An Alternate Payee will be considered
      a Beneficiary under the Plan and be afforded the same rights as a
      Beneficiary.  The Plan Administrator will provide any
      appropriate disclosure information relating to the Plan to the Alternate
      Payee.

              

      

       

      
        	
                11.6

              	
                Claims
      Procedure.  Unless the Plan uses the default claims
      procedure under subsection (e) below, the Plan Administrator shall
      establish a procedure for benefit claims consistent with the requirements
      of ERISA Reg. §2560.503-1.  The Plan Administrator is authorized
      to conduct an examination of the relevant facts to determine the merits of
      a Participant’s or Beneficiary’s claim for Plan benefits.  The
      claims procedure must incorporate the following
  guidelines:

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Filing a
      claim.  The claims procedure will set forth a reasonable
      means for a Participant or Beneficiary to file a claim for benefits under
      the Plan.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Notification of Plan
      Administrator’s decision.  The Plan Administrator must
      provide a claimant with written notification of the Plan Administrator’s
      decision relating to a claim within a reasonable period of time (not more
      than 90 days unless special circumstances require an extension to process
      the claim) after the claim was filed.  If the claim is denied,
      the notification must set forth the reasons for the denial, specific
      reference to pertinent Plan provisions on which the denial is based, a
      description of any additional information necessary for the claimant to
      perfect the claim, and the steps the claimant must take to submit the
      claim for review.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Review
      procedure.  The claims procedure will provide a claimant
      a reasonable opportunity to have a full and fair review of a denied
      claim.  Such procedure shall allow a review upon a written
      application, for the claimant to review pertinent documents, and to allow
      the claimant to submit written comments to the Plan
      Administrator.  The procedure may establish a limited period
      (not less than 60 days after the claimant receives written notification of
      the denial of the claim) for the claimant to request a review of the claim
      denial.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Decision on
      review.  If a claimant requests a review, the Plan
      Administrator must respond promptly to the request.  Unless
      special circumstances exist (such as the need for a hearing), the Plan
      Administrator must respond in writing within 60 days of the date the
      claimant submitted the review application.  The response must
      explain the Plan Administrator’s decision on
  review.

              

      

       

      
        	
                 
      

              	
                (e)

              	
                Default claims
      procedure.  If the Plan Administrator chooses this
      default claims procedure or if the Plan Administrator does not establish a
      separate claims procedure, the following will
  apply.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                A
      person may submit to the Plan Administrator a written claim for benefits
      under the Plan.  The claim shall be submitted on a form provided
      by the Plan Administrator.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                The
      Plan Administrator will evaluate the claim to determine if benefits are
      payable to the Participant or Beneficiary under the terms of the
      Plan.  The Plan Administrator may solicit additional information
      from the claimant if necessary to evaluate the
  claim.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                If
      the Plan Administrator determines the claim is valid, the Participant or
      Beneficiary will receive in writing from the Plan Administrator a
      statement describing the amount of benefit, the method or methods of
      payment, the timing of distributions and other information relevant to the
      payment of the benefit.

              

      

       

      
        	
                 
      

              	
                (4)

              	
                If
      the Plan Administrator denies all or any portion of the claim, the
      claimant will receive, within 90 days after receipt of the claim form, a
      written explanation setting forth the reasons for the denial, specific
      reference to pertinent Plan provisions on which the denial is based, a
      description of any additional information necessary for the claimant to
      perfect the claim, and the steps the claimant must take to submit the
      claim for review.

              

      

       

      
        
          
          

        

        
          80

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (5)

              	
                The
      claimant has 60 days from the date the claimant received the denial of
      claim to appeal the adverse decision of the Plan
      Administrator.  The claimant may review pertinent documents and
      submit written comments to the Plan Administrator.  The Plan
      Administrator will submit all relevant documentation to the
      Employer.  The Employer may hold a hearing or seek additional
      information from the claimant and the Plan
  Administrator.

              

      

       

      
        	
                 
      

              	
                (6)

              	
                Within
      60 days (or such longer period due to the circumstances) of the request
      for review, the Employer will render a written decision on the claimant’s
      appeal.  The Employer shall explain the decision, in terms that
      are understandable to the claimant and by specific references to the Plan
      document provisions.

              

      

       

      
        	
                11.7

              	
                Operational Rules for Short
      Plan Years.  The following operational rules apply if the
      Plan has a Short Plan Year.  A Short Plan Year is any Plan Year
      that is less than a 12-month period, either because of the amendment of
      the Plan Year, or because the Effective Date of a new Plan is less than 12
      months prior to the end of the first Plan
Year.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                If
      the Plan is amended to create a Short Plan Year, and an Eligibility
      Computation Period or Vesting Computation Period is based on the Plait
      Year, the applicable computation period begins on the first day of the
      Short Plan Year, but such period ends on the day which is 12 months from
      the first day of such Short Plan Year.  Thus, the computation
      period that begins on the first day of the Short Plan Year overlaps with
      the computation period that starts on the first day of the next Plan
      Year.  This rule applies only to an Employee who has at least
      one Hour of Service during the Short Plan
Year.

              

      

       

      If a Plan
has an initial Short Plan Year, the rule in the above paragraph applies only for
purposes of determining an Employee’s Vesting Computation Period and only if the
Employer elects under Part 6, #20.a. of the Agreement [Part 6, #38.a. of the
401(k) Agreement] to exclude service earned prior to the adoption of the
Plan.  For eligibility and vesting (where service prior to the
adoption of the Plan is not ignored), if the Eligibility Computation Period or
Vesting Computation Period is based on the Plan Year, the applicable computation
period will be determined on the basis of the Plan’s normal Plan Year, without
regard to the initial short Plan Year.

       

      
        	
                 
      

              	
                (b)

              	
                If
      Employer Contributions are allocated for a Short Plan Year, any allocation
      condition under Part 4 of the Agreement that requires an Eligible
      Participant to complete a specified number of Hours of Service to receive
      an allocation of such Employer Contributions will not be prorated as a
      result of such Short Plan Year unless otherwise specified in Part 4 of the
      Agreement.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                If
      the Permitted Disparity Method is used to allocate any Employer
      Contributions made for a Short Plan Year, the Integration Level will be
      prorated to reflect the number of months (or partial months) included in
      the Short Plan Year.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                The
      Compensation Dollar Limitation, as defined in Section 22.32, will be
      prorated to reflect the number of months (or partial months) included in
      the Short Plan Year unless the compensation used for such Short Plan Year
      is a period of 12 months.

              

      

       

      In all
other respects, the Plan shall be operated for the Short Plan Year in the same
manner as for a 12-month Plan Year, unless the context requires
otherwise.  If the terms of the Plan are ambiguous with respect to the
operation of the Plan for a Short Plan Year, the Plan Administrator has the
authority to make a final determination on the proper interpretation of the
Plan.

       

      
        	
                11.8

              	
                Operational Rules for Related
      Employer Groups.  If an Employer has one or more Related
      Employers, the Employer and such Related Employer(s) constitute a Related
      Employer group.  In such case, the following rules apply to the
      operation of the Plan.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                If
      the term “Employer” is used in the context of administrative functions
      necessary to the operation, establishment, maintenance, or termination of
      the Plan, only the Employer executing the Signature Page of the Agreement,
      and any Co-Sponsor of the Plan, is treated as the
  Employer.

              

      

       

      
        
          
          

        

        
          81

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (b)

              	
                Hours
      of Service are determined by treating all members of the Related Employer
      group as the Employer.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                The
      term Excluded Employee is determined by treating all members of the
      Related Employer group as the Employer, except as specifically provided in
      the Plan.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Compensation
      is determined by treating all members of the Related Employer group as the
      Employer, except as specifically provided in the
  Plan.

              

      

       

      
        	
                 
      

              	
                (e)

              	
                An
      Employee is not treated as separated from service or terminated from
      employment if the Employee is employed by any member of the Related
      Employer group.

              

      

       

      
        	
                 
      

              	
                (f)

              	
                The
      Annual Additions Limitation described in Article 7 and the Top-Heavy
      Plan rules described in Article 16 are applied by treating all
      members of the Related Employer group as the
  Employer.

              

      

       

      In all
other contexts, the term “Employer” generally means a reference to all members
of the Related Employer group, unless the context requires
otherwise.  If the terms of the Plan are ambiguous with respect to the
treatment of the Related Employer group as the Employer, the Plan Administrator
has the authority to make a final determination on the proper interpretation of
the Plan.

       

      
        
           

        

        
          82

          
            

          

        

        
           

        

      

      ARTICLE
12

      TRUST
PROVISIONS

       

      This
Article sets forth the creation of the Plan’s Trust (or, in the case of an
amendment of the Plan, the amended terms of the Trust) and the duties and
responsibilities of the Trustee under the Plan.  By executing the
Trustee Declaration under the Agreement, the Trustee agrees to be bound by the
duties, responsibilities and liabilities imposed on the Trustee under the Plan
and to act in accordance with the terms of this Plan.  The Employer
may act as Trustee under the Plan by executing the Trustee
Declaration.

       

      
        	
                12.1

              	
                Creation of
      Trust.  By adopting this Plan, the Employer creates a
      Trust to hold the assets of the Plan (or, in the event that this Plan
      document represents an amendment of the Plan, the Employer hereby amends
      the terms of the Trust maintained in connection with the
      Plan).  The Trustee is the owner of the Plan assets held by the
      Trust.  The Trustee is to hold the Plan assets for the exclusive
      benefit of Plan Participants and Beneficiaries.  Plan
      Participants and Beneficiaries do not have ownership interests in the
      assets held by the Trust.

              

      

       

      
        	
                12.2

              	
                Trustee.  The
      Trustee identified in the Trustee Declaration under the Agreement shall
      act either as a Discretionary Trustee or as a Directed Trustee, as
      identified under the Agreement.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Discretionary
      Trustee.  A Trustee is a Discretionary Trustee to the
      extent the Trustee has exclusive authority and discretion with respect to
      the investment, management or control of Plan
      assets.  Notwithstanding a Trustee’s designation as a
      Discretionary Trustee, a Trustee’s discretion is limited, and the Trustee
      shall be considered a Directed Trustee, to the extent the Trustee is
      subject to the direction of the Plan Administrator, the Employer, a
      properly appointed Investment Manager, or a Named Fiduciary under an
      agreement between the Plan Administrator and the Trustee.  A
      Trustee also is considered a Directed Trustee to the extent the Trustee is
      subject to investment direction of Plan Participants.  (See
      Section 13.5(c) for a discussion of the Trustee’s
      responsibilities with regard to Participant-directed
      investments.)

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Directed
      Trustee.  A Trustee is a Directed Trustee with respect to
      the investment of Plan assets to the extent the Trustee is subject to the
      direction of the Plan Administrator, the Employer, a properly appointed
      Investment Manager, a Named Fiduciary, or Plan Participant.  To
      the extent the Trustee is a Directed Trustee, the Trustee does not have
      any discretionary authority with respect to the investment of Plan
      assets.  In addition, the Trustee is not responsible for the
      propriety of any directed investment made pursuant to this
      Section and shall not be required to consult or advise the Employer
      regarding the investment quality of any directed investment held under the
      Plan.

              

      

       

      The
Trustee shall be advised in writing regarding the retention of investment powers
by the Employer or the appointment of an Investment Manager or other Named
Fiduciary with power to direct the investment of Plan assets.  Any
such delegation of investment powers will remain in force until such delegation
is revoked or amended in writing.  The Employer is deemed to have
retained investment powers under this subsection to the extent the Employer
directs the investment of Participant Accounts for which affirmative investment
direction has not been received pursuant to Section 13.5(c).

       

      The
Employer is a Named Fiduciary for investment purposes if the Employer directs
investments pursuant to this subsection.  Any investment direction
shall be made in writing by the Employer, Investment Manager, or Named
Fiduciary, as applicable.  A Directed Trustee must act solely in
accordance with the direction of the Plan Administrator, the Employer, any
employees or agents of the Employer, a properly appointed Investment Manager or
other fiduciary of the Plan, a Named Fiduciary, or Plan
Participants.  (See Section 13.5(c) for a discussion of the
Trustee’s responsibilities with regard to Participant directed
investments.)

       

      The
Employer may direct the Trustee to invest in any media in which the Trustee may
invest, as described in Section 12.4.  However, the Employer may
not borrow from the Trust or pledge any of the assets of the Trust as security
for a loan to itself; buy property or assets from or sell property or assets to
the Trust; charge any fee for services rendered to the Trust; or receive any
services from the Trust on a preferential basis.

       

      
        	
                12.3

              	
                Trustee’s Responsibilities
      Regarding Administration of Trust.  This
      Section outlines the Trustee’s powers, rights and duties under the
      Plan with respect to the administration of the investments held in the
      Plan.  The Trustee’s administrative duties are limited to those
      described in this Section 12.3; the Employer is responsible for any
      other administrative duties required under the Plan or by applicable
      law.

              

      

       

      
        
          
          

        

        
          83

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (a)

              	
                The
      Trustee will receive all contributions made under the terms of the
      Plan.  The Trustee is not obligated in any manner to ensure that
      such contributions are correct in amount or that such contributions comply
      with the terms of the Plan, the Code or ERISA.  In addition, the
      Trustee is under no obligation to request that the Employer make
      contributions to the Plan.  The Trustee is not liable for the
      manner in which such amounts are deposited or the allocation between
      Participant’s Accounts, to the extent the Trustee follows the written
      direction of the Plan Administrator or
Employer.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                The
      Trustee will make distributions from the Trust in accordance with the
      written directions of the Plan Administrator or other authorized
      representative.  To the extent the Trustee follows such written
      direction, the Trustee is not obligated in any manner to ensure a
      distribution complies with the terms of the Plan, that a Participant or
      Beneficiary is entitled to such a distribution, or that the amount
      distributed is proper under the terms of the Plan.  If there is
      a dispute as to a payment from the Trust, the Trustee may decline to make
      payment of such amounts until the proper payment of such amounts is
      determined by a court of competent jurisdiction, or the Trustee has been
      indemnified to its satisfaction.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                The
      Trustee may employ agents, attorneys, accountants and other third parties
      to provide counsel on behalf of the Plan, where the Trustee deems
      advisable.  The Trustee may reimburse such persons from the
      Trust for reasonable expenses and compensation incurred as a result of
      such employment.  The Trustee shall not be liable for the
      actions of such persons, provided the Trustee acted prudently in the
      employment and retention of such persons.  In addition, the
      Trustee will not be liable for any actions taken as a result of good faith
      reliance on the advice of such
persons.

              

      

       

      
        	
                12.4

              	
                Trustee’s Responsibility
      Regarding Investment of Plan Assets.  In addition to the
      powers, rights and duties enumerated under this Section, the Trustee has
      whatever powers are necessary to carry out its duties in a prudent
      manner.  The Trustee’s powers, rights and duties may be
      supplemented or limited by a separate trust agreement, investment policy,
      funding agreement, or other binding document entered into between the
      Trustee and the Plan Administrator which designates the Trustee’s
      responsibilities with respect to the Plan.  A separate trust
      agreement must be consistent with the terms of this Plan and must comply
      with all qualification requirements under the Code and
      regulations.  To the extent the exercise of any power, right or
      duty is subject to discretion, such exercise by a Directed Trustee must be
      made at the direction of the Plan Administrator, the Employer, an
      Investment Manager, a Named Fiduciary, or Plan
  Participant.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                The
      Trustee shall be responsible for the safekeeping of the assets of the
      Trust in accordance with the provisions of this
  Plan.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                The
      Trustee may invest, manage and control the Plan assets in a manner that is
      consistent with the Plan’s funding policy and investment
      objectives.  The Trustee may invest in any investment, as
      authorized under Section 13.5, which the Trustee deems advisable and
      prudent, subject to the proper written direction of the Plan
      Administrator, the Employer, a properly appointed Investment Manager, a
      Named Fiduciary or a Plan Participant.  The Trustee is not
      liable for the investment of Plan assets to the extent the Trustee is
      following the proper direction of the Plan Administrator, the Employer, a
      Participant, an Investment Manager, or other person or persons duly
      appointed by the Employer to provide investment direction.  In
      addition, the Trustee does not guarantee the Trust in any manner against
      investment loss or depreciation in asset value, or guarantee the adequacy
      of the Trust to meet and discharge any or all liabilities of the
      Plan.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                The
      Trustee may retain such portion of the Plan assets in cash or cash
      balances as the Trustee may, from time to time, deem to be in the best
      interests of the Plan, without liability for interest
    thereon.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                The
      Trustee may collect and receive any and all moneys and other property due
      the Plan and to settle, compromise, or submit to arbitration any claims,
      debts, or damages with respect to the Plan, and to commence or defend on
      behalf of the Plan any lawsuit, or other legal or administrative
      proceedings.

              

      

       

      
        	
                 
      

              	
                (e)

              	
                The
      Trustee may hold any securities or other property in the name of the
      Trustee or in the name of the Trustee’s nominee, and may hold any
      investments in bearer form, provided the books and records of the Trustee
      at all times show such investment to be part of the
  Trust.

              

      

       

      
        	
                 
      

              	
                (f)

              	
                The
      Trustee may exercise any of the powers of an individual owner with respect
      to stocks, bonds, securities or other property, including the right to
      vote upon such stocks, bonds or securities; to give general or special
      proxies or powers of attorney; to exercise or sell any conversion
      privileges, subscription rights, or other options; to participate in
      corporate reorganizations, mergers, consolidations, or other changes
      affecting corporate securities (including those in which it or its
      affiliates are interested as Trustee); and to make any incidental payments
      in connection with such stocks, bonds, securities or other
      property.  Unless specifically agreed upon in writing between
      the Trustee and the Employer, the Trustee shall not have the power or
      responsibility to vote proxies with respect to any securities of the
      Employer or a Related Employer or with respect to any Plan assets that are
      subject to the investment direction of the Employer or for which the power
      to manage, acquire, or dispose of such Plan assets has been delegated by
      the Employer to one or more Investment Managers or Named Fiduciaries in
      accordance with ERISA §403.  With respect to the voting of
      Employer securities, or in the event of any tender or other offer with
      respect to shares of Employer securities held in the Trust, the Trustee
      will follow the direction of the Employer or other responsible fiduciary
      or, to the extent voting and similar rights have been passed through to
      Participants, of each Participant with respect to shares allocated to
      his/her Account.

              

      

       

      
        
          
          

        

        
          84

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (g)

              	
                The
      Trustee may borrow or raise money on behalf of the Plan in such amount,
      and upon such terms and conditions, as the Trustee deems
      advisable.  The Trustee may issue a promissory note as Trustee
      to secure the repayment of such amounts and may pledge all, or any part,
      of the Trust as security.

              

      

       

      
        	
                 
      

              	
                (h)

              	
                The
      Trustee, upon the written direction of the Plan Administrator, is
      authorized to enter into a transfer agreement with the Trustee of another
      qualified retirement plan and to accept a transfer of assets from such
      retirement plan on behalf of any Employee of the Employer.  The
      Trustee is also authorized, upon the written direction of the Plan
      Administrator, to transfer some or all of a Participant’s vested Account
      Balance to another qualified retirement plan on behalf of such
      Participant.  A transfer agreement entered into by the Trustee
      does not affect the Plan’s status as a Prototype
  Plan.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                The
      Trustee is authorized to execute, acknowledge and deliver all documents of
      transfer and conveyance, receipts, releases, and any other instruments
      that the Trustee deems necessary or appropriate to carry out its powers,
      rights and duties hereunder.

              

      

       

      
        	
                 
      

              	
                (j)

              	
                If
      the Employer maintains more than one Plan, the assets of such Plans may be
      commingled for investment purposes.  The Trustee must separately
      account for the assets of each Plan.  A commingling of assets,
      as described in this paragraph, does not cause the Trusts maintained with
      respect to the Employer’s Plans to be treated as a single Trust, except as
      provided in a separate document authorized in the first paragraph of this
      Section 12.4.

              

      

       

      
        	
                 
      

              	
                (k)

              	
                The
      Trustee is authorized to invest Plan assets in a common/collective trust
      fund, or in a group trust fund that satisfies the requirements of IRS
      Revenue Ruling 81-100.  All of the terms and provisions of any
      such common/collective trust fund or group trust into which Plan assets
      are invested are incorporated by reference into the provisions of the
      Trust for this Plan.

              

      

       

      
        	
                 
      

              	
                (l)

              	
                If
      the Trustee is a bank or similar financial institution, the Trustee is
      authorized to invest in any type of deposit of the Trustee (including its
      own money market fund) at a reasonable rate of
  interest.

              

      

       

      
        	
                 
      

              	
                (m)

              	
                The
      Trustee must be bonded as required by applicable law.  The
      bonding requirements shall not apply to a bank, insurance company, or
      similar financial institution that satisfies the requirements of
      §412(a)(2) of ERISA.

              

      

       

      
        	
                12.5

              	
                More than One Person as
      Trustee.  If the Plan has more than one person acting as
      Trustee, the Trustees may allocate the Trustee responsibilities by mutual
      agreement and Trustee decisions will be made by a majority vote (unless
      otherwise agreed to by the Trustees) or as otherwise provided in a
      separate trust agreement or other binding
  document.

              

      

       

      
        	
                12.6

              	
                Annual
      Valuation.  The Plan assets will be valued at least on an
      annual basis.  The Employer may designate more frequent
      valuation dates under Part 12, #45.b.(2) of the Agreement [Part 12,
      #63.b.(2) of the 401(k) Agreement].  Notwithstanding any
      election under Part 12, #45.b.(2) of the Agreement [Part 12,
      #63.b.(2) of the 401(k) Agreement], the Trustee and Plan
      Administrator may agree to value the Trust on a more frequent basis,
      and/or to perform an interim valuation of the Trust pursuant to
      Section 13.2(a).

              

      

       

      
        
          
          

        

        
          85

          
            

          

        

        
          
          

        

      

      
        	
                12.7

              	
                Reporting to Plan Administrator
      and Employer.  Within ninety (90) days following the end
      of each Plan Year, and within ninety (90) days following its removal or
      resignation, the Trustee will file with the Employer an accounting of its
      administration of the Trust from the date of its last
      accounting.  The accounting will include a statement of cash
      receipts, disbursements and other transactions effected by the Trustee
      since the date of its last accounting, and such further information as the
      Trustee and/or Employer deems appropriate.  Upon receipt of such
      information, the Employer must promptly notify the Trustee of its approval
      or disapproval of the information.  If the Employer does not
      provide a written disapproval within ninety (90) days following the
      receipt of the information, including a written description of the items
      in question, the Trustee is forever released and discharged from any
      liability with respect to all matters reflected in such
      information.  The Trustee shall have sixty (60) days following
      its receipt of a written disapproval from the Employer to provide the
      Employer with a written explanation of the terms in
      question.  If the Employer again disapproves of the accounting,
      the Trustee may file its accounting with a court of competent jurisdiction
      for audit and adjudication.

              

      

       

      All
assets contained in the Trust accounting will be shown at their fair market
value as of the end of the Plan Year or as of the date of resignation or
removal.  The value of marketable investments shall be determined
using the most recent price quoted on a national securities exchange or
over-the-counter market.  The value of non-marketable securities
shall, except as provided otherwise herein, be determined in the sole judgment
of the Trustee, which determination shall be binding and
conclusive.  The value of investments in securities or obligations of
the Employer in which there is no market will be determined by an independent
appraiser at least once annually and the Trustee shall have no responsibility
with respect to the valuation of such assets.

       

      
        	
                12.8

              	
                Reasonable
      Compensation.  The Trustee shall be paid reasonable
      compensation in an amount agreed upon by the Plan Administrator and
      Trustee.  The Trustee also will be reimbursed for any reasonable
      expenses or fees incurred in its function as Trustee.  An
      individual Trustee who is already receiving full-time pay as an Employee
      of the Employer may not receive any additional compensation for services
      as Trustee.  The Plan will pay the reasonable compensation and
      expenses incurred by the Trustee, pursuant to Section 11.4, unless
      the Employer pays such compensation and expenses.  Any
      compensation or expense paid directly by the Employer to the Trustee is
      not an Employer Contribution to the
Plan.

              

      

       

      
        	
                12.9

              	
                Resignation and Removal of
      Trustee.  The Trustee may resign at any time by
      delivering to the Employer a written notice of resignation at least thirty
      (30) days prior to the effective date of such resignation, unless the
      Employer consents in writing to a shorter notice period.  The
      Employer may remove the Trustee at any time, with or without cause, by
      delivering written notice to the Trustee at least 30 days prior to the
      effective date of such removal.  The Employer may remove the
      Trustee upon a shorter written notice period if the Employer reasonably
      determines such shorter period is necessary to protect Plan
      assets.  Upon the resignation, removal, death or incapacity of a
      Trustee, the Employer may appoint a successor Trustee which, upon
      accepting such appointment, will have all the powers, rights and duties
      conferred upon the preceding Trustee.  In the event there is a
      period of time following the effective date of a Trustee’s removal or
      resignation before a successor Trustee is appointed, the Employer is
      deemed to be the Trustee.  During such period, the Trust
      continues to be in existence and legally enforceable, and the assets of
      the Plan shall continue to be protected by the provisions of the
      Trust.

              

      

       

      
        	
                12.10

              	
                Indemnification of
      Trustee.  Except to the extent that it is judicially
      determined that the Trustee has acted with gross negligence or willful
      misconduct, the Employer shall indemnify the Trustee (whether or not the
      Trustee has resigned or been removed) against any liabilities, losses,
      damages, and expenses, including attorney, accountant, and other advisory
      fees, incurred as a result of:

              

      

       

      
        	
                 
      

              	
                (a)

              	
                any
      action of the Trustee taken in good faith in accordance with any
      information, instruction, direction, or opinion given to the Trustee by
      the Employer, the Plan Administrator, Investment Manager, Named Fiduciary
      or legal counsel of the Employer, or any person or entity appointed by any
      of them and authorized to give any information, instruction, direction, or
      opinion to the Trustee;

              

      

       

      
        	
                 
      

              	
                (b)

              	
                the
      failure of the Employer, the Plan Administrator, Investment Manager, Named
      Fiduciary or any person or entity appointed by any of them to make timely
      disclosure to the Trustee of information which any of them or any
      appointee knows or should know if it acted in a reasonably prudent manner;
      or

              

      

       

      
        	
                 
      

              	
                (c)

              	
                any
      breach of fiduciary duty by the Employer, the Plan Administrator,
      Investment Manager, Named Fiduciary or any person or entity appointed by
      any of them, other than such a breach which is caused by any failure of
      the Trustee to perform its duties under this
  Trust.

              

      

       

      The
duties and obligations of the Trustee shall be limited to those expressly
imposed upon it by this instrument or subsequently agreed upon by the
parties.  Responsibility for administrative duties required under the
Plan or applicable law not expressly imposed upon or agreed to by the Trustee
shall rest solely with the Employer.

       

      
        
          
          

        

        
          86

          
            

          

        

        
          
          

        

      

      The
Employer agrees that the Trustee shall have no liability with regard to the
investment or management of illiquid Plan assets transferred from a prior
Trustee, and shall have no responsibility for investments made before the
transfer of Plan assets to it, or for the viability or prudence of any
investment made by a prior Trustee, including those represented by assets now
transferred to the custody of the Trustee, or for any dealings whatsoever with
respect to Plan assets before the transfer of such assets to the
Trustee.  The Employer shall indemnify and hold the Trustee harmless
for any and all claims, actions or causes of action for loss or damage, or any
liability whatsoever relating to the assets of the Plan transferred to the
Trustee by any prior Trustee of the Plan, including any liability arising out of
or related to any act or event, including prohibited transactions, occurring
prior to the date the Trustee accepts such assets, including all claims,
actions, causes of action, loss, damage, or any liability whatsoever arising out
of or related to that act or event, although that claim, action, cause of
action, loss, damage, or liability may not be asserted, may not have accrued, or
may not have been made known until after the date the Trustee accepts the Plan
assets.  Such indemnification shall extend to all applicable periods,
including periods for which the Plan is retroactively restated to comply with
any tax law or regulation.

       

      
        	
                12.11

              	
                Appointment of
      Custodian.  The Plan Administrator may appoint a
      Custodian to hold all or any portion of the Plan assets.  A
      Custodian has the same powers, rights and duties as a Directed
      Trustee.  The Custodian will be protected from any liability
      with respect to actions taken pursuant to the direction of the Trustee,
      Plan Administrator, the Employer, an Investment Manager, a Named Fiduciary
      or other third party with authority to provide direction to the
      Custodian.

              

      

       

      
        
           

        

        
          87

          
            

          

        

        
           

        

      

      ARTICLE
13

      PLAN
ACCOUNTING AND INVESTMENTS

       

      This
Article contains the procedures for valuing Participant Accounts and
allocating net income and loss to such Accounts.  Part 12 of the
Agreement permits the Employer to document its administrative procedures with
respect to the Valuation of Participant Accounts.  Alternatively, the
Plan Administrator may adopt separate investment procedures regarding the
valuation and investment of Participant Accounts.

       

      
        	
                13.1

              	
                Participant
      Accounts.  The Plan Administrator will establish and
      maintain a separate Account for each Participant to reflect the
      Participant’s entire interest under the Plan.  To the extent
      applicable, the Plan Administrator may establish and maintain for a
      Participant any (or all) of the following separate
      sub-Accounts:  Employer Contribution Account,
      Section 401(k) Deferral Account, Employer Matching Contribution
      Account, QMAC Account, QNEC Account, Employee After-Tax Contribution
      Account, Safe Harbor Matching Contribution Account, Safe Harbor
      Nonelective Contribution Account, Rollover Contribution Account, and
      Transfer Account.  The Plan Administrator also may establish and
      maintain other sub-Accounts as it deems
  appropriate.

              

      

       

      
        	
                13.2

              	
                Value of Participant
      Accounts.  The value of a Participant’s Account consists
      of the fair market value of the Participant’s share of the Trust
      assets.  A Participant’s share of the Trust assets is determined
      as of each Valuation Date under the
Plan.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Periodic
      valuation.  The Trustee must value Plan assets at least
      annually.  The Employer may elect under Part 12,
      #45.b.(2) of the Agreement [Part 12, #63.b.(2) of the 401(k)
      Agreement] or may elect operationally to value assets more frequently than
      annually.  The Plan Administrator may request the Trustee to
      perform interim valuations, provided such valuations do not result in
      discrimination in favor of Highly Compensated
  Employees.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Daily
      valuation.  If the Employer elects daily valuation under
      Part 12, #44 of the Agreement [Part 12, #62 of the 401(k) Agreement] or,
      if in operation, the Employer elects to have the Plan daily valued, the
      Plan Administrator may adopt reasonable procedures for performing such
      valuations.  Unless otherwise set forth in the written
      procedures, a daily valued Plan will have its assets valued at the end of
      each business day during which the New York Stock Exchange is
      open.  The Plan Administrator has authority to interpret the
      provisions of this Plan in the context of a daily valuation
      procedure.  This includes, but is not limited to, the
      determination of the value of the Participant’s Account for purposes of
      Participant loans, distribution and consent rights, and corrective
      distributions under
Article 17.

              

      

       

      
        	
                13.3

              	
                Adjustments to Participant
      Accounts.  As of each Valuation Date under the Plan, each
      Participant’s Account is adjusted in the following
  manner.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Distributions and forfeitures
      from a Participant’s Account.  A Participant’s Account
      will be reduced by any distributions and forfeitures from the Account
      since the previous Valuation Date.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Life insurance premiums and
      dividends.  A Participant’s Account will be reduced by
      the amount of any life insurance premium payments made for the benefit of
      the Participant since the previous Valuation Date.  The Account
      will be credited with any dividends or credits paid on any life insurance
      policy held by the Trust for the benefit of the
    Participant.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Contributions and forfeitures
      allocated to a Participant’s Account.  A Participant’s
      Account will be credited with any contribution or forfeiture allocated to
      the Participant since the previous Valuation
  Date.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Net income or
      loss.  A Participant’s Account will be adjusted for any
      net income or loss in accordance with the provisions under
      Section 13.4.

              

      

       

      
        	
                13.4

              	
                Procedures for Determining Net
      Income or Loss.  The Plan Administrator may establish any
      reasonable procedures for determining net income or loss under
      Section 13.3(d).  Such procedures may be reflected in a
      funding agreement governing the applicable investments under the
      Plan.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Net income or loss attributable
      to General Trust Account.  To the extent a Participant’s
      Account is invested as part of a General Trust Account, such Account is
      adjusted for its allocable share of net income or loss experienced by the
      General Trust Account using the Balance Forward Method.  Under
      the Balance Forward Method, the net income or loss of the General Trust
      Account is allocated to the Participant Accounts that are invested in the
      General Trust Account, in the ratio that each Participant’s Account bears
      to all Accounts, based on the value of each Participant’s Account as of
      the prior Valuation Date, reduced for the adjustments described in
      Section 13.3(a) and
  13.3(b) above.

              

      

       

      
        
          
          

        

        
          88

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (1)

              	
                Inclusion of certain
      contributions.  In applying the Balance Forward Method
      for allocating net income or loss, the Employer may elect under Part 12,
      #45.b.(3) of the Agreement [Part 12, #63.b.(3) of the 401(k)
      Agreement] or under separate administrative procedures to adjust each
      Participant’s Account Balance (as of the prior Valuation Date) for the
      following contributions made since the prior Valuation Date (the
      “valuation period”) which were not reflected in the Participant’s Account
      on such prior Valuation Date:  (1) Section 401(k)
      Deferrals and Employee After-Tax Contributions that are contributed during
      the valuation period pursuant to the Participant’s contribution election,
      (2) Employer Contributions (including Employer Matching
      Contributions) that are contributed during the valuation period and
      allocated to a Participant’s Account during the valuation period, and
      (3) Rollover Contributions.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Methods of valuing
      contributions made during valuation period.  In
      determining Participants’ Account Balances as of the prior Valuation Date,
      the Employer may elect to apply a weighted average method that credits
      each Participant’s Account with a portion of the contributions based on
      the portion of the valuation period for which such contributions were
      invested, or an adjusted percentage method, that increases each
      Participant’s Account by a specified percentage of such
      contributions.  The Employer may designate under Part 12,
      #45.b.(3)(c) of the Agreement [Part 12, #63.b.(3)(c) of the
      401(k) Agreement] to apply the special allocation rules to only particular
      types of contributions or may designate any other reasonable method for
      allocating net income and loss under the
Plan.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                Weighted average
      method.  The Employer may elect under Part 12,
      #45.b.(3)(a) of the Agreement [Part 12, #63.b.(3)(a) of the
      401(k) Agreement] or under separate administrative procedures to apply a
      weighted average method in determining net income or
      loss.  Under the weighted average method, a Participant’s
      Account Balance as of the prior Valuation Date is adjusted to take into
      account a portion of the contributions made during the valuation period so
      that the Participant may receive an allocation of net income or loss for
      the portion of the valuation period during which such contributions were
      invested under the Plan.  The amount of the adjustment to a
      Participant’s Account Balance is determined by multiplying the
      contributions made to the Participant’s Account during the valuation
      period by a fraction, the numerator of which is the number of months
      during the valuation period that such contributions were invested under
      the Plan and the denominator is the total number of months in the
      valuation period.  The Plan’s investment procedures may
      designate the specific type(s) of contributions eligible for a weighted
      allocation of net income or loss and may designate alternative methods for
      determining the weighted allocation, including the use of a uniform
      weighting period other than months.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                Adjusted percentage
      method.  The Employer may elect under Part 12,
      #45.b.(3)(b) of the Agreement [Part 12, #63.b.(3)(b) of the
      401(k) Agreement] or under separate investment procedures to apply an
      adjusted percentage method of allocating net income or
      loss.  Under the adjusted percentage method, a Participant’s
      Account Balance as of the prior Valuation Date is increased by a
      percentage of the contributions made to the Participant’s Account during
      the valuation period.  The Plan’s investment procedures may
      designate the specific type(s) of contributions eligible for an adjusted
      percentage allocation and may designate alternative procedures for
      determining the amount of the adjusted percentage
    allocation.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Net income or loss attributable
      to a Directed Account.  If the Participant (or
      Beneficiary) is entitled to direct the investment of all or part of
      his/her Account (see Section 13.5(c)), the Account (or the portion of
      the Account which is subject to such direction) will be maintained as a
      Directed Account, which reflects the value of the directed investments as
      of any Valuation Date.  The assets held in a Directed Account
      may be (but are not required to be) segregated from the other investments
      held in the Trust.  Net income or loss attributable to the
      investments made by a Directed Account is allocated to such Account in a
      manner that reasonably reflects the investment experience of such Directed
      Account.  Where a Directed Account reflects segregated
      investments, the manner of allocating net income or loss shall not result
      in a Participant (or Beneficiary) being entitled to distribution from the
      Directed Account that exceeds the value of such Account as of the date of
      distribution.

              

      

       

      
        
          
          

        

        
          89

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (c)

              	
                Share or unit
      accounting.  The Plan’s investment procedures may provide
      for share or unit accounting to reflect the value of Accounts, if such
      method is appropriate for the investments allocable to such
      Accounts.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Suspense
      accounts.  The Plan’s investment procedures also may
      provide for special valuation procedures for suspense accounts that are
      properly established under the
Plan.

              

      

       

      
        	
                13.5

              	
                Investments
      under the Plan.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Investment
      options.  The Trustee or other person(s) responsible for
      the investment of Plan assets is authorized to invest Plan assets in any
      prudent investment consistent with the funding policy of the Plan and the
      requirements of ERISA.  Investment options include, but are not
      limited to, the following:  common and preferred stock or other
      equity securities (including stock bought and sold on margin); Qualifying
      Employer Securities and Qualifying Employer Real Property (to the extent
      permitted under subsection (b) below), corporate bonds; open-end or
      closed-end mutual funds (including funds for which the Prototype Sponsor,
      Trustee, or their affiliates serve as investment advisor or in any other
      capacity); money market accounts; certificates of deposit; debentures;
      commercial paper; put and call options; limited partnerships; mortgages;
      U.S.  Government obligations, including U.S. Treasury notes and
      bonds; real and personal property having a ready market; life insurance or
      annuity policies; commodities; savings accounts; notes; and securities
      issued by the Trustee and/or its affiliates, as permitted
      bylaw.  Plan assets may also be invested in a common/collective
      trust fund, or in a group trust fund that satisfies the requirements of
      IRS Revenue Ruling 81-100.  All of the terms and provisions of
      any such common/collective trust fund or group trust into which Plan
      assets are invested are incorporated by reference into the provisions of
      the Trust for this Plan.  No portion of any voluntary, tax
      deductible Employee contributions being held under the Plan (or any
      earnings thereon) may be invested in life insurance contracts or, as with
      any Participant-directed investment, in tangible personal property
      characterized by the IRS as a
collectible.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Limitations on the investment
      in Qualifying Employer Securities and Qualifying Employer Real
      Property.  The Trustee may invest in Qualifying Employer
      Securities and Qualifying Employer Real Property up to certain
      limits.  Any such investment shall only be made upon written
      direction of the Employer who shall be solely responsible for the
      propriety of such investment.  Additional directives regarding
      the purchase, sale, retention or valuing of such securities may be
      addressed in a funding policy, statement of investment policy, or other
      separate procedures or documents governing the investment of Plan
      assets.  In any conflicts between the Plan document and a
      separate investment trust agreement, the Plan document shall
      prevail.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Money purchase
      plan.  In the case of a money purchase plan, no more than
      10% of the fair market value of Plan assets may be invested in Qualifying
      Employer Securities and Qualifying Employer Real
  Property.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Profit sharing plan other than
      a 401(k) plan.  In the case of a profit sharing plan
      other than a 401(k) plan, no limit applies to the percentage of Plan
      assets invested in Qualifying Employer Securities and Qualifying Employer
      Real Property, except as provided in a funding policy, statement of
      investment policy, or other separate procedures or documents governing the
      investment of Plan assets.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                401(k)
      plan.  For Plan Years beginning after December 31,
      1998, with respect to the portion of the Plan consisting of amounts
      attributable to Section 401(k) Deferrals, no more than 10% of the
      fair market value of Plan assets attributable to Section 401(k)
      Deferrals may be invested in Qualifying Employer Securities and Qualifying
      Employer Real Property if the Employer, the Trustee, or a person other
      than the Participant requires any portion of the Section 401(k)
      Deferrals and attributable earnings to be invested in Qualifying Employer
      Securities or Qualifying Employer Real
Property.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                Exceptions to
      Limitation.  The limitation in this subsection
      (3) shall not apply if any one of the conditions in subsections (A),
      (B) or (C) applies.

              

      

       

      
        	
                 
      

              	
                (A)

              	
                Investment
      of Section 401(k) Deferrals in Qualifying Employer Securities or
      Qualifying Real Property is solely at the discretion of the
      Participant.

              

      

       

      
        
          
          

        

        
          90

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (B)

              	
                As
      of the last day of the preceding Plan Year, the fair market value of
      assets of all profit sharing plans and 401(k) plans of the Employer was
      not more than 10% of the fair market value of all assets under plans
      maintained by the Employees.

              

      

       

      
        	
                 
      

              	
                (C)

              	
                The
      portion of a Participant’s Section 401(k) Deferrals required to be
      invested in Qualifying Employer Securities and Qualifying Employer Real
      Property for the Plan Year does not exceed 1% of such Participant’s
      Included Compensation.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                Plan
      Years Beginning Prior to January 1, 1999.  For Plan Years
      beginning before January 1, 1999, the limitations in this subsection
      (3) do not apply and a 401(k) plan is treated like any other profit
      sharing plan.

              

      

       

      
        	
                 
      

              	
                (iii)

              	
                No
      application to other contributions.  The limitation in this
      subsection (3) has no application to Employer Matching Contributions
      or Employer Nonelective Contributions.  Instead, the rules under
      subsection (2) above apply for such
  contributions.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Participant direction of
      investments.  If the Plan (by election in Part 12, #43 of
      the Agreement [Part 12, #61 of the 401(k) Agreement] or by the Plan
      Administrator’s administrative election) permits Participant direction of
      investments, the Plan Administrator must adopt investment procedures for
      such direction.  The investment procedures should set forth the
      permissible investment options available for Participant direction, the
      timing and frequency of investment changes, and any other procedures or
      limitations applicable to Participant direction of
      investment.  In no case may Participants direct that investments
      be made in collectibles, other than U.S.  Government or State
      issued gold and silver coins.  The investment procedures adopted
      by the Plan Administrator are incorporated by reference into the
      Plan.  If Participant investment direction is limited to
      specific investment options (such as designated mutual funds or common or
      collective trust funds), it shall be the sole and exclusive responsibility
      of the Employer or Plan Administrator to select the investment options,
      and the Trustee shall not be responsible for selecting or monitoring such
      investment options, unless the Trustee has otherwise agreed in
      writing.

              

      

       

      The
Employer may elect under Part 12, #43.b.(l) of the Agreement [Part 12,
#61.b.(1) of the 401(k) Agreement] or under the separate investment
procedures to limit Participant direction of investment to specific types of
contributions.  The investment procedures adopted by the Plan
Administrator may (but need not) allow Beneficiaries under the Plan to direct
investments.  (See Section 13.4(b) for rules regarding
allocation of net income or loss to a Directed Account.)

       

      If
Participant direction of investments is permitted, the Employer will designate
how accounts will be invested in the absence of proper affirmative direction
from the Participant.  Except as otherwise provided in this Plan,
neither the Trustee, the Employer, nor any other fiduciary of the Plan will be
liable to the Participant or Beneficiary for any loss resulting from action
taken at the direction of the Participant.

       

      
        	
                 
      

              	
                (1)

              	
                Trustee to follow Participant
      direction.  To the extent the Plan allows Participant
      direction of investment, the Trustee is authorized to follow the
      Participant’s written direction (or other form of direction deemed
      acceptable by the Trustee).  A Directed Account will be
      established for the portion of the Participant’s Account that is subject
      to Participant direction of investment.  The Trustee may decline
      to follow a Participant’s investment direction to the extent such
      direction would:  (i) result in a prohibited transaction;
      (ii) cause the assets of the Plan to be maintained outside the
      jurisdiction of the U.S. courts; (iii) jeopardize the Plan’s tax
      qualification; (iv) be contrary to the Plan’s governing documents;
      (v) cause the assets to be invested in collectibles within the
      meaning of Code §408(m); (vi) generate unrelated business taxable
      income; or (vii) result (or could result) in a loss exceeding the
      value of the Participant’s Account.  The Trustee will not be
      responsible for any loss or expense resulting from a failure to follow a
      Participant’s direction in accordance with the requirements of this
      paragraph.

              

      

       

      Participant
directions will be processed as soon as administratively practicable following
receipt of such directions by the Trustee.  The Trustee, Plan
Administrator, or Employer will not be liable for a delay in the processing of a
Participant direction that is caused by a legitimate business reason (including,
but not limited to, a failure of computer systems or programs, failure in the
means of data transmission, the failure to timely receive values or prices, or
other unforeseen problems outside of the control of the Trustee, Plan
Administrator, or Employer).

       

      
        
          
          

        

        
          91

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (2)

              	
                ERISA
      §404(c) protection.  If the Plan (by Employer
      election under Part 12, #43.b.(2) of the Agreement [Part 12,
      #61.b.(2) of the 401(k) Agreement] or pursuant to the Plan’s
      investment procedures) is intended to comply with ERISA §404(c), the
      Participant investment direction program adopted by the Plan Administrator
      should comply with applicable Department of Labor
      regulations.  Compliance with ERISA §404(c) is not required
      for plan qualification purposes.  The following information is
      provided solely as guidance to assist the Plan Administrator in meeting
      the requirements of ERISA §404(c).  Failure to meet any of the
      following safe harbor requirements does not impose any liability on the
      Plan Administrator (or any other fiduciary under the Plan) for investment
      decisions made by Participants, nor does it mean that the Plan does not
      comply with ERISA §404(c).  Nothing in this Plan shall impose
      any greater duties upon the Trustee with respect to the implementation of
      ERISA §404(c) than those duties expressly provided for in procedures
      adopted by the Employer and agreed to by the
  Trustee.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                Disclosure
      requirements.  The Plan Administrator (or other Plan
      fiduciary who has agreed to perform this activity) shall provide, or shall
      cause a person designated to act on his behalf to provide, the following
      information to Participants:

              

      

       

      
        	
                 
      

              	
                (A)

              	
                Mandatory
      disclosures.  To satisfy the requirements of ERISA
      §404(c), the Participants must receive certain mandatory disclosures,
      including (I) an explanation that the Plan is intended to be an ERISA
      §404(c) plan; (II) a description of the investment options under the
      Plan; (III) the identity of any designated Investment Managers that may be
      selected by the Participant; (IV) any restrictions on investment selection
      or transfers among investment vehicles; (V) an explanation of the fees and
      expenses that may be charged in connection with the investment
      transactions; (VI) the materials relating to voting rights or other rights
      incidental to the holding of an investment; (VII) the most recent
      prospectus for an investment option which is subject to the Securities Act
      of 1933.

              

      

       

      
        	
                 
      

              	
                (B)

              	
                Disclosures upon
      request.  In addition, a Participant must be able to
      receive upon request (I) the current value of the Participant’s interest
      in an investment option; (H) the value and investment performance of
      investment alternatives available under the Plan; (III) the annual
      operating expenses of a designated investment alternative; and (IV) copies
      of any prospectuses, or other material, relating to available investment
      options.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                Diversified investment
      options.  The investment procedure must provide at least
      three diversified investment options that offer a broad range of
      investment opportunity.  Each of the investment opportunities
      must have materially different risk and return
      characteristics.  The procedure may allow investment under a
      segregated brokerage account.

              

      

       

      
        	
                 
      

              	
                (iii)

              	
                Frequency of investment
      instructions.  The investment procedure must provide the
      Participant with the opportunity to give investment instructions as
      frequently as is appropriate to the volatility of the
      investment.  For each investment option, the frequency can be no
      less than quarterly.

              

      

       

      
        
           

        

        
          92

          
            

          

        

        
           

        

      

      ARTICLE
14

      PARTICIPANT
LOANS

       

      This
Article contains rules for providing loans to Participants under the
Plan.  This Article applies if:  (1) the Employer
elects under Part 12 of the Agreement to provide loans to Participants or
(2) if Part 12 does not specify whether Participant loans are available,
the Plan Administrator decides to implement a Participant loan
program.  Any Participant loans will be made pursuant to the default
loan policy prescribed by this Article 14 unless the Plan Administrator
adopts a separate written loan policy or modifies the default loan policy in
this Article 14 by adopting modified loan provisions.  If the
Employer adopts a separate written loan policy or written modifications to the
default loan program in this Article, the terms of such loan policy or written
modifications will control over the terms of this Plan with respect to the
administration of any Participant loans.

       

      
        	
                14.1

              	
                Default Loan
      Policy.  Loans are available under this Article only if
      such loans:

              

      

       

      
        	
                 
      

              	
                (a)

              	
                are
      available to Participants on a reasonably equivalent basis (see
      Section 14.3);

              

      

       

      
        	
                 
      

              	
                (b)

              	
                are
      not available to Highly Compensated Employees in an amount greater than
      the amount that is available to other
  Participants;

              

      

       

      
        	
                 
      

              	
                (c)

              	
                bear
      a reasonable rate of interest (as determined under Section 14.4) and
      are adequately secured (as determined under
      Section 14.5);

              

      

       

      
        	
                 
      

              	
                (d)

              	
                provide
      for periodic repayment within a specified period of time (as determined
      under Section 14.6); and

              

      

       

      
        	
                 
      

              	
                (e)

              	
                do
      not exceed, for any Participant, the amount designated under
      Section 14.7.

              

      

       

      A
separate written loan policy may not modify the requirements under subsections
(a) through (e) above, except as permitted in the referenced
Sections of this Article.

       

      
        	
                14.2

              	
                Administration of Loan
      Program.  A Participant loan is available under this
      Article only if the Participant makes a request for such a loan in
      accordance with the provisions of this Article or in accordance with
      a separate written loan policy.  To receive a Participant loan,
      a Participant must sign a promissory note along with a pledge or
      assignment of the portion of the Account Balance used for security on the
      loan.  Except as provided in a separate loan policy or in a
      written modification to the default loan policy in this Article, any
      reference under this Article 14 to a Participant means a Participant
      or Beneficiary who is a party in interest (as defined in ERISA
      §3(14)).

              

      

       

      In the
case of a restated Plan, if any provision of this Article 14 is more
restrictive than the terms of the Plan (or a separate written loan policy) in
effect prior to the adoption of this Prototype Plan, such provision shall apply
only to loans finalized after the adoption of this Prototype Plan, even if the
restated Effective Date indicated in the Agreement predates the adoption of the
Plan.

       

      
        	
                14.3

              	
                Availability of Participant
      Loans.  Participant loans must be made available to
      Participants in a reasonably equivalent manner.  The Plan
      Administrator may refuse to make a loan to any Participant who is
      determined to be not creditworthy.  For this purpose, a
      Participant is not creditworthy if, based on the facts and circumstances,
      it is reasonable to believe that the Participant will not repay the
      loan.  A Participant who has defaulted on a previous loan from
      the Plan and has not repaid such loan (with accrued interest) at the time
      of any subsequent loan will not be treated as creditworthy until such time
      as the Participant repays the defaulted loan (with accrued
      interest).  A separate written loan policy or written
      modification to this loan policy may prescribe different rules for
      determining creditworthiness and to what extent creditworthiness must be
      determined.

              

      

       

      No
Participant loan will be made to any Shareholder-Employee or Owner-Employee
unless a prohibited transaction exemption for such loan is obtained from the
Department of Labor or the prohibition against loans to such individuals is
formally withdrawn by statute or by action of the Treasury or the Department of
Labor.  The prohibition against loans to Shareholder-Employees and
Owner-Employees outlined in this paragraph may not be modified by a separate
written loan policy.

       

      
        
          
          

        

        
          93

          
            

          

        

        
          
          

        

      

      
        	
                14.4

              	
                Reasonable Interest
      Rate.  A Participant must be charged a reasonable rate of
      interest for any loan he/she receives.  For this purpose, the
      interest rate charged on a Participant loan must be commensurate with the
      interest rates charged by persons in the business of lending money for
      loans under similar circumstances.  The Plan Administrator will
      determine a reasonable rate of interest by reviewing the interest rates
      charged by a sample of third party lenders in the same geographical region
      as the Employer.  The Plan Administrator must periodically
      review its interest rate assumptions to ensure the interest rate charged
      on Participant loans is reasonable.  A separate written loan
      policy or written modifications to this loan policy may prescribe an
      alternative means of establishing a reasonable interest
    rate.

              

      

       

      
        	
                14.5

              	
                Adequate
      Security.  All Participant loans must be adequately
      secured.  The Participant’s vested Account Balance shall be used
      as security for a Participant loan provided the outstanding balance of all
      Participant loans made to such Participant does not exceed 50% of the
      Participant’s vested Account Balance, determined immediately after the
      origination of each loan, and if applicable, the spousal consent
      requirements described in Section 14.9 have been
      satisfied.  The Plan Administrator (with the consent of the
      Trustee) may require a Participant to provide additional collateral to
      receive a Participant loan if the Plan Administrator determines such
      additional collateral is required to protect the interests of Plan
      Participants.  A separate loan policy or written modifications
      to this loan policy may prescribe alternative rules for obtaining adequate
      security.  However, the 50% o rule in this paragraph may not be
      replaced with a greater percentage.

              

      

       

      
        	
                14.6

              	
                Periodic
      Repayment.  A Participant loan must provide for level
      amortization with payments to be made not less frequently than
      quarterly.  A Participant loan must be payable within a period
      not exceeding five (5) years from the date the Participant receives
      the loan from the Plan, unless the loan is for the purchase of the
      Participant’s principal residence, in which case the loan must be payable
      within a reasonable time commensurate with the repayment period permitted
      by commercial lenders for similar loans.  Loan repayments must
      be made through payroll withholding, except to the extent the Plan
      Administrator determines payroll withholding is not practical given the
      level of a Participant’s wages, the frequency with which the Participant
      is paid, or other circumstances.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Unpaid leave of
      absence.  A Participant with an outstanding Participant
      loan may suspend loan payments to the Plan for up to 12 months for any
      period during which the Participant is on an unpaid leave of
      absence.  Upon the Participant’s return to employment (or after
      the end of the 12-month period, if earlier), the Participant’s outstanding
      loan will be reamortized over the remaining period of such loan to make up
      for the missed payments.  The reamortized loan may extend beyond
      the original loan term so long as the loan is paid in full by whichever of
      the following dates comes first:  (1) the date which is
      five (5) years from the original date of the loan (or the end of the
      suspension, if sooner), or (2) the original loan repayment deadline
      (or the end of the suspension period, if later) plus the length of the
      suspension period.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Military
      leave.  A Participant with an outstanding Participant
      loan also may suspend loan payments for any period such Participant is on
      military leave, in accordance with Code §414(u)(4).  Upon the
      Participant’s return from military leave (or the expiration of five years
      from the date the Participant began his/her military leave, if earlier),
      loan payments will recommence under the amortization schedule in effect
      prior to the Participant’s military leave, without regard to the five-year
      maximum loan repayment period.  Alternatively, the loan may be
      reamortized to require a different level of loan payment, as long as the
      amount and frequency of such payments are not less than the amount and
      frequency under the amortization schedule in effect prior to the
      Participant’s military leave.

              

      

       

      A
separate loan policy or written modification to this loan policy may
(1) modify the time period for repaying Participant loans, provided
Participant loans are required to be repaid over a period that is not longer
than the periods described in this Section; (2) specify the frequency of
Participant loan repayments, provided the payments are required at least
quarterly; (3) modify the requirement that loans be repaid through payroll
withholding; or (4) modify or eliminate the leave of absence and/or
military leave rules under this Section.

       

      
        	
                14.7

              	
                Loan
      Limitations.  A Participant loan may not be made to the
      extent such loan (when added to the outstanding balance of all other loans
      made to the Participant) exceeds the lesser
of:

              

      

       

      
        	
                 
      

              	
                (a)

              	
                $50,000
      (reduced by the excess, if any, of the Participant’s highest outstanding
      balance of loans from the Plan during the one-year period ending on the
      day before the date on which such loan is made, over the Participant’s
      outstanding balance of loans from the Plan as of the date such loan is
      made) or

              

      

       

      
        	
                 
      

              	
                (b)

              	
                one-half
      (1/2) of the Participant’s vested Account Balance, determined as of the
      Valuation Date coinciding with or immediately preceding such loan,
      adjusted for any contributions or distributions made since such Valuation
      Date.

              

      

       

      
        
          
          

        

        
          94

          
            

          

        

        
          
          

        

      

      A
Participant may not receive a Participant loan of less than $1,000 nor may a
Participant have more than one Participant loan outstanding at any
time.  A Participant may renegotiate a loan without violating the one
outstanding loan requirement to the extent such renegotiated loan is a new loan
(i.e., the renegotiated loan separately satisfies the reasonable interest rate
requirement under Section 14.4, the adequate security requirement under
Section 14.5, and the periodic repayment requirement under
Section 14.6).  and the renegotiated loan does not exceed the
limitations under (a) or (b) above, treating both the replaced loan
and the renegotiated loan as outstanding at the same time.  However,
if the term of the renegotiated loan does not end later than the original term
of the replaced loan, the replaced loan may be ignored in applying the
limitations under (a) and (b) above.

       

      In
applying the limitations under this Section, all plans maintained by the
Employer are aggregated and treated as a single plan.  In addition,
any assignment or pledge of any portion of the Participant’s interest in the
Plan and any loan, pledge, or assignment with respect to any insurance contract
purchased under the Plan will be treated as loan under this
Section.

       

      A
separate written loan policy or written modifications to this loan policy may
(1) modify the limitations on the amount of a Participant loan;
(2) modify or eliminate the minimum loan amount requirement;
(3) permit a Participant to have more than one loan outstanding at a time;
(4) prescribe limitations on the purposes for which loans may be required;
or (5) prescribe rules for reamortization, consolidation, renegotiation, or
refinancing of loans.

       

      
        	
                14.8

              	
                Segregated
      Investment.  A Participant loan is treated as a
      segregated investment on behalf of the individual Participant for whom the
      loan is made.  The Plan Administrator may adopt separate
      administrative procedures for determining which type or types of
      contributions (and the amount of each type of contribution) may be used to
      provide the Participant loan.  If the Plan Administrator does
      not adopt procedures designating the type of contributions from which the
      Participant loan will be made, such loan is deemed to be made on a
      proportionate basis from each type of
  contribution.

              

      

       

      Unless
requested otherwise on the Participant’s loan application, a Participant loan
will be made equally from all investment funds in which the applicable
contributions are held.  A Participant or Beneficiary may direct the
Trustee, on his/her loan application, to withdraw the Participant loan amounts
from a specific investment fund or funds.  A Participant loan will not
violate the requirements of this default loan policy merely because the Plan
Administrator does not permit the Participant to designate the contributions or
funds from which the Participant loan will be made.  Each payment of
principal and interest paid by a Participant on his/her Participant loan shall
be credited proportionately to such Participant’s Account(s) and to the
investment funds within such Account(s).

       

      A
separate loan policy or written modifications to this loan policy may modify the
rules of this Section without limitation, including prescribing different
rules for determining the source of a loan with respect to contribution types
and investment funds.

       

      
        	
                14.9

              	
                Spousal
      Consent.  If this Plan is subject to the Joint and
      Survivor Annuity requirements under Article 9, a Participant may not
      use his/her Account Balance as security for a Participant loan unless the
      Participant’s spouse, if any, consents to the use of such Account Balance
      as security for the loan.  The spousal consent must be made
      within the 90-day period ending on the date the Participant’s Account
      Balance is to be used as security for the loan.  Spousal consent
      is not required, however, if the value of the Participant’s total vested
      Account Balance (as determined under Section 8.3(e)) does not exceed
      $5,000 ($3,500 for loans made before the time the $5,000 rules becomes
      effective under Section 8.3).  If the Plan is not subject
      to the Joint and Survivor Annuity requirements under Article 9, a
      spouse’s consent is not required to use a Participant’s Account Balance as
      security for a Participant loan, regardless of the value of the
      Participant’s Account Balance.

              

      

       

      Any
spousal consent required under this Section must be in writing, must
acknowledge the effect of the loan, and must be witnessed by a plan
representative or notary public.  Any such consent to use the
Participant’s Account Balance as security for a Participant loan is binding with
respect to the consenting spouse and with respect to any subsequent spouse as it
applies to such loan.  A new spousal consent will be required if the
Account Balance is subsequently used as security for a renegotiation, extension,
renewal, or other revision of the loan.  A new spousal consent also
will be required only if any portion of the Participant’s Account Balance will
be used as security for a subsequent Participant loan.

       

      A
separate loan policy or written modifications to this loan policy may not
eliminate the spousal consent requirement where it would be required under this
Section, but may impose spousal consent requirements that are not prescribed by
this Section.

       

      
        
          
          

        

        
          95

          
            

          

        

        
          
          

        

      

      
        	
                14.10

              	
                Procedures for Loan
      Default.  A Participant will be considered to be in
      default with respect to a loan if any scheduled repayment with respect to
      such loan is not made by the end of the calendar quarter following the
      calendar quarter in which the missed payment was
  due.

              

      

       

      If a
Participant defaults on a Participant loan, the Plan may not offset the
Participant’s Account Balance until the Participant is otherwise entitled to an
immediate distribution of the portion of the Account Balance which will be
offset and such amount being offset is available as security on the loan,
pursuant to Section 14.5.  For this purpose, a loan default is
treated as an immediate distribution event to the extent the law does not
prohibit an actual distribution of the type of contributions which would be
offset as a result of the loan default (determined without regard to the consent
requirements under Articles 8 and 9, so long as spousal consent was properly
obtained at the time of the loan, if required under
Section 14.9).  The Participant may repay the outstanding balance
of a defaulted loan (including accrued interest through the date of repayment)
at any time.

       

      Pending
the offset of a Participant’s Account Balance following a defaulted loan, the
following rules apply to the amount in default.

       

      
        	
                 
      

              	
                (a)

              	
                Interest
      continues to accrue on the amount in default until the time of the loan
      offset or, if earlier, the date the loan repayments are made current or
      the amount is satisfied with other
collateral.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                A
      subsequent offset of the amount in default is not reported as a taxable
      distribution, except to the extent the taxable portion of the default
      amount was not previously reported by the Plan as a taxable
      distribution.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                The
      post-default accrued interest included in the loan offset is not reported
      as a taxable distribution at the time of the
  offset.

              

      

       

      A
separate loan policy or written modifications to this loan policy may modify the
procedures for determining a loan default.

       

      
        	
                14.11

              	
                Termination
      of Employment.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Offset of outstanding
      loan.  A Participant loan becomes due and payable in full
      immediately upon the Participant’s termination of
      employment.  Upon a Participant’s termination, the Participant
      may repay the entire outstanding balance of the loan (including any
      accrued interest) within a reasonable period following termination of
      employment.  If the Participant does not repay the entire
      outstanding loan balance, the Participant’s vested Account Balance will be
      reduced by the remaining outstanding balance of the loan (without regard
      to the consent requirements under Articles 8 and 9, so long as spousal
      consent was properly obtained at the time of the loan, if required under
      Section 14.9), to the extent such Account Balance is available as
      security on the loan, pursuant to Section 14.5, and the remaining
      vested Account Balance will be distributed in accordance with the
      distribution provisions under Article 8.  If the
      outstanding loan balance of a deceased Participant is not repaid, the
      outstanding loan balance shall be treated as a distribution to the
      Participant and shall reduce the death benefit amount payable to the
      Beneficiary under Section 8.4.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Direct
      Rollover.  Upon termination of employment, a Participant
      may request a Direct Rollover of the loan note (provided the distribution
      is an Eligible Rollover Distribution as defined in Section 8.8(a)) to
      another qualified plan which agrees to accept a Direct Rollover of the
      loan note.  A Participant may not engage in a Direct Rollover of
      a loan to the extent the Participant has already received a deemed
      distribution with respect to such loan.  (See the rules
      regarding deemed distributions upon a loan default under
      Section 14.10.)

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Modified loan
      policy.  A separate loan policy or written modifications
      to this loan policy may modify this Section 14.11, including, but not
      limited to:  (1) a provision to permit loan repayments to
      continue beyond termination of employment; (2) to prohibit the Direct
      Rollover of a loan note; and (3) to provide for other events that may
      accelerate the Participant’s repayment obligation under the
      loan.

              

      

       

      
        
           

        

        
          96

          
            

          

        

        
           

        

      

      ARTICLE
15

      INVESTMENT
IN LIFE INSURANCE

       

      This
Article provides special rules for Plans that permit investment in life
insurance on the life of the Participant, the Participant’s spouse, or other
family members.  The Employer may elect in Part 12 of the Agreement to
permit life insurance investments in the Plan, or life insurance investments may
be permitted, prohibited, or restricted under the Plan through separate
investment procedures or a separate funding policy.  If the Plan
prohibits investments in life insurance, this Article does not
apply.

       

      
        	
                15.1

              	
                Investment in Life
      Insurance.  A group or individual life insurance policy
      purchased by the Plan may be issued on the life of a Participant, a
      Participant’s spouse, a Participant’s child or children, a family member
      of the Participant, or any other individual with an insurable
      interest.  If this Plan is a money purchase plan, a life
      insurance policy may only be issued on the life of the
      Participant.  A life insurance policy includes any type of
      policy, including a second-to-die policy, provided that the holding of a
      particular type of policy is not prohibited under rules applicable to
      qualified plans.

              

      

       

      Any
premiums on life insurance held for the benefit of a Participant will be charged
against such Participant’s vested Account Balance.  Unless directed
otherwise, the Plan Administrator will reduce each of the Participant’s Accounts
under the Plan equally to pay premiums on life insurance held for such
Participant’s benefit.  Any premiums paid for life insurance policies
must satisfy the incidental life insurance rules under
Section 15.2.

       

      
        	
                15.2

              	
                Incidental Life Insurance
      Rules.  Any life insurance purchased under the Plan must
      meet the following requirements:

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Ordinary life insurance
      policies.  The aggregate premiums paid for ordinary life
      insurance policies (i.e., policies with both nondecreasing death benefits
      and nonincreasing premiums) for the benefit of a Participant shall not at
      any time exceed 49% of the aggregate amount of Employer Contributions
      (including Section 401(k) Deferrals) and forfeitures that have been
      allocated to the Account of such
Participant.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Life insurance policies other
      than ordinary life.  The aggregate premiums paid for
      term, universal or other life insurance policies (other than ordinary life
      insurance policies) for the benefit of a Participant shall not at any time
      exceed 25% of the aggregate amount of Employer Contributions (including
      Section 401(k) Deferrals) and forfeitures that have been allocated to
      the Account of such Participant.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Combination of ordinary and
      other life insurance policies.  The sum of one-half (1/2)
      of the aggregate premiums paid for ordinary life insurance policies plus
      all the aggregate premiums paid for any other life insurance policies for
      the benefit of a Participant shall not at any time exceed 25% of the
      aggregate amount of Employer Contributions (including Section 401(k)
      Deferrals) and forfeitures which have been allocated to the Account of
      such Participant.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Exception for certain profit
      sharing and 401(k) plans.  If the Plan is a profit
      sharing plan or a 401(k) plan, the limitations in this Section do not
      apply to the extent life insurance premiums are paid only with Employer
      Contributions and forfeitures that have been accumulated in the
      Participant’s Account for at least two years or are paid with respect to a
      Participant who has been an Eligible Participant for at least five
      years.  For purposes of applying this special limitation,
      Employer Contributions do not include any Section 401(k) Deferrals,
      QMACs, QNECs or Safe-Harbor Contributions under a 401(k)
    plan.

              

      

       

      
        	
                 
      

              	
                (e)

              	
                Exception for Employee
      After-Tax Contributions and Rollover Contributions.  The
      Plan Administrator also may invest, with the Participant’s consent, any
      portion of the Participant’s Employee After-Tax Contribution Account or
      Rollover Contribution Account in a group or individual life insurance
      policy for the benefit of such Participant, without regard to the
      incidental life insurance rules under this
  Section.

              

      

       

      
        	
                15.3

              	
                Ownership of Life Insurance
      Policies.  The Trustee is the owner of any life insurance
      policies purchased under the Plan in accordance with the provisions of
      this Article 15.  Any life insurance policy purchased under
      the Plan must designate the Trustee as owner and beneficiary under the
      policy.  The Trustee will pay all proceeds of any life insurance
      policies to the Beneficiary of the Participant for whom such policy is
      held in accordance with the distribution provisions under Article 8
      and the Joint and Survivor Annuity requirements under
      Article 9.  In no event shall the Trustee retain any part
      of the proceeds from any life insurance policies for the benefit of the
      Plan.

              

      

       

      
        	
                15.4

              	
                Evidence of
      Insurability.  Prior to purchasing a life insurance
      policy, the Plan Administrator may require the individual whose life is
      being insured to provide evidence of insurability, such as a physical
      examination, as may be required by the
Insurer.

              

      

       

      
        
          
          

        

        
          97

          
            

          

        

        
          
          

        

      

      
        	
                15.5

              	
                Distribution of Insurance
      Policies.  Life insurance policies under the Plan, which
      are held on behalf of a Participant, must be distributed to the
      Participant or converted to cash upon the later of the Participant’s
      Distribution Commencement Date (as defined in Section 22.56) or
      termination of employment.  Any life insurance policies that are
      held on behalf of a terminated Participant must continue to satisfy the
      incidental life insurance rules under Section 15.2.  If a
      life insurance policy is purchased on behalf of an individual other than
      the Participant, and such individual dies, the Participant may withdraw
      any or all life insurance proceeds from the Plan, to the extent such
      proceeds exceed the cash value of the life insurance policy determined
      immediately before the death of the insured
  individual.

              

      

       

      
        	
                15.6

              	
                Discontinuance of Insurance
      Policies.  Investments in life insurance may be
      discontinued at any time, either at the direction of the Trustee or other
      fiduciary responsible for making investment decisions.  If the
      Plan provides for Participant direction of investments, life insurance as
      an investment option may be eliminated at any time by the Plan
      Administrator.  Where life insurance investment options are
      being discontinued, the Plan Administrator, in its sole discretion, may
      offer the sale of the insurance policies to the Participant, or to another
      person, provided that the prohibited transaction exemption requirements
      prescribed by the Department of Labor are
  satisfied.

              

      

       

      
        	
                15.7

              	
                Protection of
      Insurer.  An Insurer that issues a life insurance policy
      under the terms of this Article, shall not be responsible for the validity
      of this Plan and shall be protected and held harmless for any actions
      taken or not taken by the Trustee or any actions taken in accordance with
      written directions from the Trustee or the Employer (or any duly
      authorized representatives of the Trustee or Employer).  An
      Insurer shall have no obligation to determine the propriety of any premium
      payments or to guarantee the proper application of any payments made by
      the insurance company to the
Trustee.

              

      

       

      The
Insurer is not and shall not be considered a party to this Agreement and is not
a fiduciary with respect to the Plan solely as a result of the issuance of life
insurance policies under this Article 15.

       

      
        	
                15.8

              	
                No Responsibility for Act of
      Insurer.  Neither the Employer, the Plan Administrator
      nor the Trustee shall be responsible for the validity of the provisions
      under a life insurance policy issued under this Article 15 or for the
      failure or refusal by the Insurer to provide benefits under such
      policy.  The Employer, the Plan Administrator and the Trustee
      are also not responsible for any action or failure to act by the Insurer
      or any other person which results in the delay of a payment under the life
      insurance policy or which renders the policy invalid or unenforceable in
      whole or in part.

              

      

       

      
        
           

        

        
          98

          
            

          

        

        
           

        

      

      ARTICLE
16

      TOP-HEAVY
PLAN REQUIREMENTS

       

      This
Article contains the rules for determining whether the Plan is a Top-Heavy
Plan and the consequences of having a Top-Heavy Plan.  Part 6 of the
Agreement provides for elections relating to the vesting schedule for a
Top-Heavy Plan.  Part 13 of the Agreement allows the Employer to elect
to satisfy the Top-Heavy Plan allocation requirements under another
plan.

       

      
        	
                16.1

              	
                In
      General.  If the Plan is or becomes a Top-Heavy Plan in
      any Plan Year, the provisions of this Article 16 will supersede any
      conflicting provisions in the Plan or Agreement.  However, this
      Article 16 will no longer apply if Code §416 is
    repealed.

              

      

       

      
        	
                16.2

              	
                Top-Heavy Plan
      Consequences.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Minimum allocation for Non-Key
      Employees.  If the Plan is a Top-Heavy Plan for any Plan
      Year, except as otherwise provided in subsections (4) and
      (5) below, the Employer Contributions and forfeitures allocated for
      the Plan Year on behalf of any Eligible Participant who is a Non-Key
      Employee must not be less than a minimum percentage of the Participant’s
      Total Compensation (as defined in Section 16.3(i)).  If any
      Non-Key Employee who is entitled to receive a top-heavy minimum
      contribution pursuant to this Section 16.2(a) fails to receive
      an appropriate allocation, the Employer will make an additional
      contribution on behalf of such Non-Key Employee to satisfy the
      requirements of this Section.  The Employer may elect under Part
      4 of the Agreement [Part 4C of the 401(k) Agreement] to make the top-heavy
      contribution to all Eligible Participants.  If the Employer
      elects under the Agreement to provide the top-heavy minimum contribution
      to all Eligible Participants, the Employer also will make an additional
      contribution on behalf of any Key Employee who is an Eligible Participant
      and who did not receive an allocation equal to the top-heavy minimum
      contribution.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Determining the minimum
      percentage.  The minimum percentage that must be
      allocated under subsection (a) above is the lesser
      of:  (i) three (3) percent of Total Compensation for
      the Plan Year or (ii) the highest contribution rate for any Key
      Employee for the Plan Year.  The highest contribution rate for a
      Key Employee is determined by taking into account the total Employer
      Contributions and forfeitures allocated to each Key Employee for the Plan
      Year, as a percentage of the Key Employee’s Total
      Compensation.  A Key Employee’s contribution rate includes
      Section 401(k) Deferrals made by the Key Employee for the Plan Year
      (except as provided by regulation or statute).  If this Plan is
      aggregated with a Defined Benefit Plan to satisfy the requirements of Code
      §401(a)(4) or Code §410(b), the minimum percentage is three
      (3) percent, without regard to the highest Key Employee contribution
      rate.  See subsection (5) below if the Employer maintains
      more than one plan.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Determining whether the Non-Key
      Employee’s allocation satisfies the minimum
      percentage.  To determine if a Non-Key Employee’s
      allocation of Employer Contributions and forfeitures is at least equal to
      the minimum percentage, the Employee’s Section 401(k) Deferrals for
      the Plan Year are disregarded.  In addition, Matching
      Contributions allocated to the Employee’s Account for the Plan Year are
      disregarded, unless:  (i) the Plan Administrator elects to
      take all or a portion of the Matching Contributions into account, or (ii)
      Matching Contributions are taken into account by statute or
      regulation.  The rule in (i) does not apply unless the
      Matching Contributions so taken into account could satisfy the
      nondiscrimination testing requirements under Code §401(a)(4) if
      tested separately.  Any Employer Matching Contributions used to
      satisfy the Top-Heavy Plan minimum allocation may not be used in the ACP
      Test (as defined in Section 17.3), except to the extent permitted
      under statute, regulation or other guidance of general
      applicability.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                Certain allocation conditions
      inapplicable.  The Top-Heavy Plan minimum allocation
      shall be made even though, under other Plan provisions, the Non-Key
      Employee would not otherwise be entitled to receive an allocation, or
      would have received a lesser allocation for the Plan Year because
      of:

              

      

       

      
        	
                 
      

              	
                (i)

              	
                the
      Participant’s failure to complete 1,000 Hours of Service (or any
      equivalent provided in the Plan),

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                the
      Participant’s failure to make Employee After-Tax Contributions to the
      Plan, or

              

      

       

      
        
          
          

        

        
          99

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (iii)

              	
                Total
      Compensation is less than a stated
amount.

              

      

       

      The
minimum allocation also is determined without regard to any Social Security
contribution or whether an Eligible Participant fails to make
Section 401(k) Deferrals for a Plan Year in which the Plan includes a
401(k) feature.

       

      
        	
                 
      

              	
                (4)

              	
                Participants not employed on
      the last day of the Plan Year.  The minimum allocation
      requirement described in this subsection (a) does not apply to an
      Eligible Participant who was not employed by the Employer on the last day
      of the applicable Plan Year.

              

      

       

      
        	
                 
      

              	
                (5)

              	
                Participation in more than one
      Top-heavy Plan.  The minimum allocation requirement
      described in this subsection (a) does not apply to an Eligible
      Participant who is coveted under another plan maintained by the Employer
      if, pursuant to Part 13, #54 of the Agreement [Part 13, #72 of the 401(k)
      Agreement], the other Plan will satisfy the minimum allocation
      requirement.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                More than one Defined
      Contribution Plans.  If the Employer maintains more than
      one top-heavy Defined Contribution Plan (including Paired Plans), the
      Employer may designate in Part 13, #54.a. of the Agreement [Part 13,
      #72.a. of the 401(k) Agreement] which plan will provide the top-heavy
      minimum contribution to Non-Key Employees.  Alternatively, under
      Part 13, #54.a.(3) of the Agreement [Part 13, #72.a.(3) of the
      401(k) Agreement], the Employer may designate another means of complying
      with the top-heavy requirements.  If Part 13, #54 of the
      Agreement [Part 13, #72 of the 401(k) Agreement] is not completed and the
      Employer maintains more than one Defined Contribution Plan, the Employer
      will be deemed to have selected this Plan under Part 13, #54.a. of the
      Agreement [Part 13, #72.a. of the 401(k) Agreement] as the Plan under
      which the top-heavy minimum contribution will be
  provided.

              

      

       

      If an
Employee is entitled to a top-heavy minimum contribution but has not satisfied
the minimum age and/or service requirements under the Plan designated to provide
the top-heavy minimum contribution, the Employee may receive a top-heavy minimum
contribution under the designated Plan.  Thus, for example, if the
Employer maintains both a 401(k) plan and a non-401(k) plan, a Non-Key Employee
who has not satisfied the minimum age and service conditions under Part 1, #5 of
the non-401(k) plan Agreement is eligible for a top-heavy minimum allocation
under the non-401(k) plan (if so provided under Part 13, #54.a. of the Agreement
[Part 13, #72.a. of the 401(k) Agreement]) if such Employee has satisfied the
eligibility conditions for making Section 401(k) Deferrals under the 401(k)
plan.  The provision of a top-heavy minimum contribution under this
paragraph will not cause the Plan to fail the minimum coverage or
nondiscrimination rules.  The Employer may designate an alternative
method of providing the top-heavy minimum contribution to such Employees under
Part 13, #54.a.(3) of the Agreement [Part 13, #72.a.(3) of the 401(k)
Agreement].

       

      
        	
                 
      

              	
                (ii)

              	
                Defined Contribution Plan and a
      Defined Benefit Plan.  If the Employer maintains both a
      top-heavy Defined Contribution Plan (under this BPD) and a top-heavy
      Defined Benefit Plan, the Employer must designate the manner in which the
      plans will comply with the Top-Heavy Plan requirements.  Under
      Part 13, #54.b. of the Agreement [Part 13, #72.b. of the 401(k)
      Agreement], the Employer may elect to provide the top-heavy minimum
      benefit to Non-Key Employees who participate in both Plans (A) in the
      Defined Benefit Plan; (B) in the Defined Contribution Plan (but increasing
      the minimum allocation from 3% to 5%); or (C) under any other acceptable
      method of compliance.  If a Non-Key Employee participates only
      under the Defined Benefit Plan, the top-heavy minimum benefit will be
      provided under the Defined Benefit Plan.  If a Non-Key Employee
      participates only under the Defined Contribution Plan, the top-heavy
      minimum benefit will be provided under the Defined Contribution Plan
      (without regard to this subsection (ii)).  If Part 13, #54.b. of
      the Agreement [Part 13, #72.b. of the 401(k) Agreement] is not completed
      and the Employer maintains a Defined Benefit Plan, the Employer will be
      deemed to have selected this Plan under Part 13, #54.b.(1) of the
      Agreement [Part 13, #72.b.(l) of the 401(k) Agreement] as the plan under
      which the top-heavy minimum contribution will be
  provided.

              

      

       

      
        
          
          

        

        
          100

          
            

          

        

        
          
          

        

      

      If the
Employer maintains more than one Defined Contribution Plan in addition to a
Defined Benefit Plan, the Employer may use Part 13, #54.b.(3) of the
Agreement [Part 13, #72.b.(3) of the 401(k) Agreement] to designate which
Defined Contribution Plan will provide the top-heavy minimum
contribution.

       

      If the
Employer is using the Four-Step Permitted Disparity Method (as described in
Section 2.2(b)(ii)) and elects under Part 13, #54.b.(l) of the Agreement
[Part 13, #72.b.(l) of the 401(k) Agreement] to provide a 5% top-heavy minimum
contribution, the 3% minimum allocation under Step One is increased to
5%.  The 3% allocation under Step Two will also be increased to the
lesser of (A) 5% or (B) the amount determined under Step Three (increased by 3
percentage points).  If an additional allocation is to be made under
Step Three, the Applicable Percentage under Section 2.2(b)(ii)(C) must be
reduced by 2 percentage points (but not below zero).

       

      
        	
                 
      

              	
                (6)

              	
                No forfeiture for certain
      events.  The minimum top-heavy allocation (to the extent
      required to be nonforfeitable under Code §416(b)) may not be forfeited
      under the suspension of benefit rules of Code §411(a)(3)(B) or the
      withdrawal of mandatory contribution rules of Code
      §411(a)(3)(D).

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Special Top-Heavy Vesting
      Rules.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Minimum vesting
      schedules.  For any Plan Year in which this Plan is a
      Top-Heavy Plan, the Top-Heavy Plan vesting schedule elected in Part 6, #19
      of the Agreement [Part 6, #37 of the 401(k) Agreement] will automatically
      apply to the Plan.  The Top-Heavy Plan vesting schedule will
      apply to all benefits within the meaning of Code §411(a)(7) except those
      attributable to Employee After-Tax Contributions, including benefits
      accrued before the effective date of Code §416 and benefits accrued before
      the Plan became a Top-Heavy Plan.  No decrease in a
      Participant’s nonforfeitable percentage may occur in the event the Plan’s
      status as a Top-Heavy Plan changes for any Plan Year.  However,
      this subsection does not apply to the Account Balance of any Employee who
      does not have an Hour of Service after a Top-Heavy Plan vesting schedule
      becomes effective.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Shifting Top-Heavy Plan
      status.  If the vesting schedule under the Plan shifts in
      or out of the Top-Heavy Plan vesting schedule for any Plan Year because of
      a change in Top-Heavy Plan status, such shift is an amendment to the
      vesting schedule and the election in Section 4.7 of the Plan
      applies.

              

      

       

      
        	
                16.3

              	
                Top-Heavy
      Definitions.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Determination
      Date:  For any Plan Year subsequent to the first Plan
      Year, the Determination Date is the last day of the preceding Plan
      Year.  For the first Plan Year of the Plan, the Determination
      Date is the last day of that first Plan
Year.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Determination
      Period:  The Plan Year containing the Determination Date
      and the four (4) preceding Plan
Years.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Key
      Employee:  Any Employee or former Employee (and the
      Beneficiaries of such Employee) is a Key Employee for a Plan Year if, at
      any time during the Determination Period, the individual
    was:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                an
      officer of the Employer with annual Total Compensation in excess of 50
      percent of the dollar limitation under Code
  §415(b)(1)(A),

              

      

       

      
        	
                 
      

              	
                (2)

              	
                an
      owner (or considered an owner under Code §318) of one of the ten largest
      interests in the Employer with annual Total Compensation in excess of 100
      percent of the dollar limitation under Code
  §415(c)(1)(A);

              

      

       

      
        	
                 
      

              	
                (3)

              	
                a
      Five-Percent Owner (as defined in
  Section 22.88),

              

      

       

      
        	
                 
      

              	
                (4)

              	
                a
      more than 1-percent owner of the Employer with an annual Total
      Compensation of more than $150,000.

              

      

       

      The Key
Employee determination will be made in accordance with Code §416(i)(1) and
the regulations thereunder.

       

      
        
          
          

        

        
          101

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (d)

              	
                Permissive Aggregation
      Group:  The Required Aggregation Group of plans plus any
      other plan or plans of the Employer which, when considered as a group with
      the Required Aggregation Group, would continue to satisfy the requirements
      of Code §§401(a)(4) and 410.

              

      

       

      
        	
                 
      

              	
                (e)

              	
                Present
      Value:  The present value based on the interest and
      mortality rates specified in the relevant Defined Benefit
      Plan.  In the event that more than one Defined Benefit Plan is
      included in a Required Aggregation Group or Permissive Aggregation Group,
      a uniform set of actuarial assumptions must be applied to determine
      present value.  The Employer may specify in Part 13,
      #54.b.(3) of the Agreement [Part 13, #72.b.(3) of the 401(k)
      Agreement] the actuarial assumptions that will apply if the Defined
      Benefit Plans do not specify a uniform set of actuarial assumptions to be
      used to determine if the plans are
Top-Heavy.

              

      

       

      
        	
                 
      

              	
                (f)

              	
                Required Aggregation
      Group:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Each
      qualified plan of the Employer in which at least one Key Employee
      participates or participated at any time during the Determination Period
      (regardless of whether the plan has terminated),
  and

              

      

       

      
        	
                 
      

              	
                (2)

              	
                any
      other qualified plan of the Employer that enables a plan described in
      (1) to meet the coverage or nondiscrimination requirements of Code
      §§410(b) or 401(a)(4).

              

      

       

      
        	
                 
      

              	
                (g)

              	
                Top-Heavy
      Plan:  For any Plan Year, this Plan is a Top-Heavy Plan
      if any of the following conditions
exist:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                The
      Plan is not part of any Required Aggregation Group or Permissive
      Aggregation Group of plans, and the Top-Heavy Ratio for the Plan exceeds
      60 percent.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                The
      Plan is part of a Required Aggregation Group of plans, but not part of a
      Permissive Aggregation Group, and the Top-Heavy Ratio for the Required
      Aggregation Group of plans exceeds 60
percent.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                The
      Plan is part of a Required Aggregation Group and part of a Permissive
      Aggregation Group of plans, and the Top-Heavy Ratio for the Permissive
      Aggregation Group exceeds 60
percent.

              

      

       

      
        	
                 
      

              	
                (h)

              	
                Top-Heavy
      Ratio:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Defined Contribution Plans
      only.  This paragraph applies if the Employer maintains
      one or more Defined Contribution Plans (including any SEP described under
      Code §408(k)) and the Employer has not maintained any Defined Benefit Plan
      that during the Determination Period has or has had Accrued
      Benefits.  The Top-Heavy Ratio for this Plan alone, or for the
      Required Aggregation Group or Permissive Aggregation Group, as
      appropriate, is a fraction, the numerator of which is the sum of the
      Account Balances of all Key Employees as of the Determination Date(s) and
      the denominator of which is the sum of all Account Balances, both computed
      in accordance with Code §416 and the regulations
    thereunder.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Defined Contribution Plan and
      Defined Benefit Plan.  This paragraph applies if the
      Employer maintains one or more Defined Contribution Plans (including a SEP
      described under Code §408(k)) and the Employer maintains or has maintained
      one or more Defined Benefit Plans which during the Determination Period
      has or has had any Accrued Benefits.  The Top-Heavy Ratio for
      any Required Aggregation Group or Permissive Aggregation Group, as
      appropriate, is a fraction, the numerator of which is the sum of Account
      Balances under the aggregated Defined Contribution Plan(s) for all Key
      Employees, and the Present Value of Accrued Benefits under the aggregated
      Defined Benefit Plan(s) for all Key Employees as of the Determination
      Date(s), and the denominator of which is the sum of the Account Balances
      under the aggregated Defined Contribution Plan(s) for all Participants and
      the Present Value of Accrued Benefits under the Defined Benefit Plan(s)
      for all Participants as of the Determination Date(s), all determined in
      accordance with Code §416 and the regulations thereunder.  The
      accrued benefits under a Defined Benefit Plan in both the numerator and
      denominator of the Top-Heavy Ratio are increased for any distributions of
      an accrued benefit made in the five-year period ending on the
      Determination Date.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                Applicable Valuation
      Dates.  For purposes of subsections (1) and
      (2) above, the value of Account Balances and the Present Value of
      Accrued Benefits will be determined as of the most recent Valuation Date
      that falls within or ends with the 12-month period ending on the
      Determination Date, except as provided in Code §416 and the regulations
      thereunder for the first and second Plan Years of a Defined Benefit
      Plan.  When aggregating plans, the value of Account Balances and
      Accrued Benefits will be calculated with reference to the Determination
      Dates that fall within the same calendar
year.

              

      

       

      
        
          
          

        

        
          102

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (4)

              	
                Valuation of
      benefits.  Determining a Participant’s
      Account Balance or Accrued Benefit.  The calculation of
      the Top-Heavy Ratio, and the extent to which distributions, rollovers, and
      transfers are taken into account will be made in accordance with Code §416
      and the regulations thereunder.  For purposes of subsections
      (1) and (2) above, the Account Balance and/or Accrued Benefit of
      each Participant is adjusted as provided under subsections (i) and
      (ii) below.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                Increase for prior
      distributions.  In applying the Top-Heavy Ratio, a
      Participant’s Account Balance and/or Accrued Benefit is increased for any
      distributions made from the Plan during the Determination
      Period.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                Increase for future
      contributions.  Both the numerator and denominator of the
      Top-Heavy Ratio are increased to reflect any contribution to a Defined
      Contribution Plan not actually made as of the Determination Date, but
      which is required to be taken into account on that date under Code §416
      and the regulations thereunder.

              

      

       

      
        	
                 
      

              	
                (iii)

              	
                Exclusion of certain
      benefits.  The Account Balance and/or Accrued Benefit of
      a Participant (and any distribution during the Determination Period with
      respect to such Participant’s Account Balance or Accrued Benefit) is
      disregarded from the Top-Heavy Ratio if (A) the Participant is a Non-Key
      Employee who was a Key Employee in a prior year, or (B) the Participant
      has not been credited with at least one Hour of Service during the
      Determination Period.  The calculation of the Top-Heavy Ratio,
      and the extent to which distributions, rollovers, and transfers are taken
      into account will be made in accordance with Code §416 and the regulations
      thereunder.

              

      

       

      
        	
                 
      

              	
                (iv)

              	
                Calculation of Accrued
      Benefit.  The Accrued Benefit of a Participant other than
      a Key Employee shall be determined under:  (A) the method, if
      any, that uniformly applies for accrual purposes under all Defined Benefit
      Plans maintained by the Employer; or (B) if there is no such method, as if
      such benefit accrued not more rapidly than the slowest accrual rate
      permitted under the fractional rule of Code
  §411(b)(l)(C).

              

      

       

      
        	
                 
      

              	
                (i)

              	
                Total
      Compensation.  For purposes of determining the minimum
      top-heavy contribution under 16.2(a), Total Compensation is determined
      using the definition under Section 7.4(f), including the special rule
      under Section 7.4(f)(4) for years beginning before
      January 1, 1998.  For this purpose, Total Compensation is
      subject to the Compensation Dollar Limitation as defined in
      Section 22.32.

              

      

       

      
        	
                 
      

              	
                (j)

              	
                Valuation
      Date:  The date as of which Account Balances are valued
      for purposes of calculating the Top-Heavy
Ratio.

              

      

       

      
        
           

        

        
          103

          
            

          

        

        
           

        

      

      ARTICLE
17

      401(k)
PLAN PROVISIONS

       

      This
Article sets forth the special testing rules applicable to
Section 401(k) Deferrals, Employer Matching Contributions, and Employee
After-Tax Contributions that may be made under the 401(k) Agreement and the
requirements to qualify as a Safe Harbor 401(k)
Plan.  Section 17.1 provides limits on the amount of Elective
Deferrals an Employee may defer into the Plan during a calendar
year.  Sections 17.2 and 17.3 set forth the rules for running the
ADP Test and ACP Test with respect to contributions .  under the
401(k) plan and Section 17.4 discusses the requirements for applying the
Multiple Use Test.  Section 17.5 prescribes special testing rules
for performing the ADP Test and the ACP Test.  Section 17.6 sets
forth the requirements that must be met to qualify as a Safe Harbor 401(k)
Plan.  Unless otherwise stated, any reference to the Agreement under
this Article 17 is a reference to the 401(k) Agreement.

       

      
        	
                17.1

              	
                Limitation
      on the Amount of Section 401(k)
Deferrals.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                In
      general.  An Eligible Participant’s total
      Section 401(k) Deferrals under this Plan, or any other qualified plan
      of the Employer, for any calendar year may not exceed the lesser
      of:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                the
      percentage of Included Compensation designated under Part 4A, #12 of the
      Agreement; the dollar limitation under Code §402(g);
  or

              

      

       

      
        	
                 
      

              	
                (2)

              	
                the
      amount permitted under the Annual Additions Limitation described in
      Article 7.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                The
      amount permitted under the Annual Additions Limitation described in
      Article 7.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Maximum deferral
      limitation.  If the Employer elects to impose a maximum
      deferral limitation under Part 4A, #12 of the Agreement, it must designate
      under Part 4A, #12.a. the period for which such limitation
      applies.  Regardless of any limitation designated under Part 4A,
      #12 of the Agreement, the Employer may provide for alternative limitations
      in the Salary Reduction Agreement with respect to designated types of
      Included Compensation, such as bonus payments.  If no maximum
      percentage is designated under Part 4A, #12 of the Agreement, the only
      limit on a Participant’s Section 401(k) Deferrals under this Plan is
      the dollar limitation under Code §402(g) and the Annual Additions
      Limitation.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Correction of Code
      §402(g) violation.  A Participant may not make
      Section 401(k) Deferrals that exceed the dollar limitation under Code
      §402(g).  The dollar limitation under Code
      §402(g) applicable to a Participant’s Section 401(k) Deferrals
      under this Plan is reduced by any Elective Deferrals the Participant makes
      under any other plan maintained by the Employer.  If a
      Participant makes Section 401(k) Deferrals that exceed the Code
      §402(g) limit, the Employer may correct the Code
      §402(g) violation in the following
manner.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Suspension of
      Section 401(k) Deferrals.  The Employer may suspend
      a Participant’s Section 401(k) Deferrals under the Plan for the
      remainder of the calendar year when the Participant’s Section 401(k)
      Deferrals under this Plan, in combination with any Elective Deferrals the
      Participant makes during the calendar year under any other plan maintained
      by the Employer, equal or exceed the dollar limitation under Code
      §402(g).

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Distribution of Excess
      Deferrals.  If a Participant makes Section 401(k)
      Deferrals under this Plan during a calendar year which exceed the dollar
      limitation under Code §402(g); the Participant will receive a corrective
      distribution from the Plan of the Excess Deferrals (plus allocable income)
      no later than April 15 of the following calendar year.  The
      amount which must be distributed as a correction of Excess Deferrals for a
      calendar year equals the amount of Elective Deferrals the Participant
      contributes in excess of the dollar limitation under Code
      §402(g) during the calendar year to this Plan, and any other plan
      maintained by the Employer, reduced by any corrective distribution of
      Excess Deferrals the Participant receives during the calendar year from
      this Plan or other plan(s) maintained by the Employer.  Excess
      Deferrals that are distributed after April 15 are includible in the
      Participant’s gross income in both the taxable year in which deferred and
      the taxable year in which
distributed.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                Allocable gain or
      loss.  A corrective distribution of Excess Deferrals must
      include any allocable gain or loss for the calendar year in which the
      Excess Deferrals are made.  For this purpose, allocable gain or
      loss on Excess Deferrals may be determined in any reasonable manner,
      provided the manner used to determine allocable gain or loss is applied
      uniformly and in a manner that is reasonably reflective of the method used
      by the Plan for allocating income to Participants’
    Accounts.

              

      

       

      
        
          
          

        

        
          104

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (ii)

              	
                Coordination with other
      provisions.  A corrective distribution of Excess
      Deferrals made by April 15 of the following calendar year may be made
      without consent of the Participant or the Participant’s spouse, and
      without regard to any distribution restrictions applicable under
      Article 8 or Article 9.  A corrective distribution of
      Excess Deferrals made by the appropriate April 15 also is not treated
      as a distribution for purposes of applying the required minimum
      distribution rules under
Article 10.

              

      

       

      
        	
                 
      

              	
                (iii)

              	
                Coordination with corrective
      distribution of Excess Contributions.  If a Participant
      for whom a corrective distribution of Excess Deferrals is being made
      received a previous corrective distribution of Excess Contributions to
      correct the ADP Test for the Plan Year beginning with or within the
      calendar year for which the Participant made the Excess Deferrals, the
      previous corrective distribution of Excess Contributions is treated first
      as a corrective distribution of Excess Deferrals to the extent necessary
      to eliminate the Excess Deferral violation.  The amount of the
      corrective distribution of Excess Contributions which is required to
      correct the ADP Test failure is reduced by the amount treated as a
      corrective distribution of Excess
Deferrals.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                Correction of Excess Deferrals
      under plans not maintained by the Employer.  The
      correction provisions under subsections (1) and (2) above apply
      only if a Participant makes Excess Deferrals under plans maintained by the
      Employer.  However, if a Participant has Excess Deferrals
      because the total Elective Deferrals for a calendar year under all plans
      in which he/she participates, including plans that are not maintained by
      the Employer, exceed the dollar limitation under Code §402(g), the
      Participant may assign to this Plan any portion of the Excess Deferrals
      made during the calendar year.  The Participant must notify the
      Plan Administrator in writing on or before March 1 of the following
      calendar year of the amount of the Excess Deferrals to be assigned to this
      Plan.  Upon receipt of a timely notification, the Excess
      Deferrals assigned to this Plan will be distributed (along with any
      allocable income or loss) to the Participant in accordance with the
      corrective distribution provisions under subsection
      (2) above.  A Participant is deemed to notify the Plan
      Administrator of Excess Deferrals to the extent such Excess Deferrals
      arise only under this Plan and any other plan maintained by the
      Employer.

              

      

       

      
        	
                17.2

              	
                Nondiscrimination Testing of
      Section 401(k) Deferrals - ADP Test.  Except as
      provided under Section 17.6 for Safe Harbor 401(k) Plans, the
      Section 401(k) Deferrals made by Highly Compensated Employees must
      satisfy the Actual Deferral Percentage Test (“ADP Test”) for each Plan
      Year.  The Plan Administrator shall maintain records sufficient
      to demonstrate satisfaction of the ADP Test, including the amount of any
      QNECs or QMACs included in such test, pursuant to subsection
      (c) below.  If the Plan fails the ADP Test for any Plan
      Year, the corrective provisions under subsection (d) below will
      apply.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                ADP Test testing
      methods.  For Plan Years beginning on or after
      January 1, 1997, the ADP Test will be performed using the Prior Year
      Testing Method or Current Year Testing Method, as selected under Part 4F,
      #31 of the Agreement.  If the Employer does not select a testing
      method under Part 4F, #31 of the Agreement, the Plan will use the Current
      Year Testing Method.  Unless specifically precluded under
      statute, regulations or other IRS guidance, the Employer may amend the
      testing method designated under Part 4F for a particular Plan Year
      (subject to the requirements under subsection (2) below) at any time
      through the end of the 12-month period following the Plan Year for which
      the amendment is effective.  (For Plan Years beginning before
      January 1, 1997, the Current Year Testing Method is deemed to have
      been in effect.)

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Prior Year Testing
      Method.  Under the Prior Year Testing Method, the Average
      Deferral Percentage (“ADP”) of the Highly Compensated Employee Group (as
      defined in Section 17.7(e)) for the current Plan Year is compared
      with the ADP of the Nonhighly Compensated Employee Group (as defined in
      Section 17.7(f)) for the prior Plan Year.  If the Employer
      elects to use the Prior Year Testing Method under Part 4F of the
      Agreement, the Plan must satisfy one of the following tests for each Plan
      Year:

              

      

       

      
        	
                 
      

              	
                (i)

              	
                The
      ADP of the Highly Compensated Employee Group for the current Plan Year
      shall not exceed 1.25 times the ADP of the Nonhighly Compensated Employee
      Group for the prior Plan Year.

              

      

       

      
        
          
          

        

        
          105

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (ii)

              	
                The
      ADP of the Highly Compensated Employee Group for the current Plan Year
      shall not exceed the percentage (whichever is less) determined by (A)
      adding 2 percentage points to the ADP of the Nonhighly Compensated
      Employee Group for the prior Plan Year or (B) multiplying the ADP of the
      Nonhighly Compensated Employee Group for the prior Plan Year by
      2.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Current Year Testing
      Method.  Under the Current Year Testing Method, the ADP
      of the Highly Compensated Employee Group for the current Plan Year is
      compared to the ADP of the Nonhighly Compensated Employee Group for the
      current Plan Year.  If the Employer elects to use the Current
      Year Testing Method under Part 4F of the Agreement, the Plan must satisfy
      the ADP Test, as described in subsection (1) above, for each Plan
      Year, but using the ADP of the Nonhighly Compensated Employee Group for
      the current Plan Year instead of for the prior Plan Year.  If
      the Employer elects to use the Current Year Testing Method, it may switch
      to the Prior Year Testing Method only if the Plan satisfies the
      requirements for changing to the Prior Year Testing Method as set forth in
      IRS Notice 98-1 (or superseding
guidance).

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Special rule for first Plan
      Year.  For the first Plan Year that the Plan permits
      Section 401(k) Deferrals, the Employer may elect under Part 4F,
      #32,a.  of the Agreement to apply the ADP Test using the Prior
      Year Testing Method, by assuming the ADP for the Nonhighly Compensated
      Employee Group is 3%, Alternatively, the Employer may elect in Part 4F,
      #32.b. of the Agreement to use the Current Year Testing Method using the
      actual data for the Nonhighly Compensated Employee Group in the first Plan
      Year.  This first Plan Year rule does not apply if this Plan is
      a successor to a plan (as described in IRS Notice 98-1 or subsequent
      guidance) that included a 401(k) arrangement or the Plan is aggregated for
      purposes of applying the ADP Test with another plan that included a 401(k)
      arrangement in the prior Plan Year.  For subsequent Plan Years,
      the testing method selected under Part 4F, #31 will
  apply.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Use of QMACs and QNECs under
      the ADP Test.  The Plan Administrator may take into
      account all or any portion of QMACs and QNECs (see
      Sections 17,7(g) and (h)) for purposes of applying the ADP
      Test.  QMACs and QNECs may not be included in the ADP Test to
      the extent such amounts are included in the ACP Test for such Plan
      Year.  QMACs and QNECs made to another qualified plan maintained
      by the Employer may also be taken into account, so long as the other plan
      has the same Plan Year as this Plan.  To include QNECs under the
      ADP Test, all Employer Nonelective Contributions, including the QNECs,
      must satisfy Code §401(a)(4).  In addition, the Employer
      Nonelective Contributions, excluding any QNECs used in the ADP Test or ACP
      Test, must also satisfy Code
§401(a)(4).

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Timing of
      contributions.  In order to be used in the ADP Test for a
      given Plan Year, QNECs and QMACs must be made before the end of the
      12-month period immediately following the Plan Year for which they are
      allocated.  If the Employer is using the Prior Year Testing
      Method (as described in subsection (a)(1) above), QMACs and QNECs
      taken into account for the Nonhighly Compensated Employee Group must be
      allocated for the prior Plan Year, and must be made no later than the end
      of the 12-month period immediately following the end of such prior Plan
      Year.  (See Section 7.4(a) for rules regarding the
      appropriate Limitation Year for which such contributions will be applied
      for purposes of the Annual Additions Limitation under Code
      §415.)

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Double-counting
      limits.  This paragraph applies if, in any Plan Year
      beginning after December 31, 1998, the Prior Year Testing Method is
      used to run the ADP Test and, in the prior Plan Year, the Current Year
      Testing Method was used to run the ADP Test.  If this paragraph
      applies, the following contributions are disregarded in calculating the
      ADP of the Nonhighly Compensated Employee Group for the prior Plan
      Year:

              

      

       

      
        	
                 
      

              	
                (i)

              	
                All
      QNECs that were included in either the ADP Test or ACP Test for the prior
      Plan Year.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                All
      QMACs, regardless of how used for testing purposes in the prior Plan
      Year.

              

      

       

      
        	
                 
      

              	
                (iii)

              	
                Any
      Section 401(k) Deferrals that were included in the ACP Test for the
      prior Plan Year.

              

      

       

      For
purposes of applying the double-counting limits, if actual data of the Nonhighly
Compensated Employee Group is used for a first Plan Year described in subsection
(b) above, the Plan is still considered to be using the Prior Year Testing
Method for that first Plan Year.  Thus, the double-counting limits do
not apply if the Prior Year Testing Method is used for the next Plan
Year.

       

      
        
          
          

        

        
          106

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (3)

              	
                Testing
      flexibility.  The Plan Administrator is expressly granted
      the full flexibility permitted by applicable Treasury regulations to
      determine the amount of QMACs and QNECs used in the ADP
      Test.  QMACs and QNECs taken into account under the ADP Test do
      not have to be uniformly determined for each Eligible Participant, and may
      represent all or any portion of the QMACs and QNECs allocated to each
      Eligible Participant, provided the conditions described above are
      satisfied.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Correction of Excess
      Contributions.  If the Plan fails the ADP Test for a Plan
      Year, the Plan Administrator may use any combination of the correction
      methods under this Section to correct the Excess Contributions under
      the Plan.  (See Section 17.7(d) for the definition of
      Excess Contributions.)

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Corrective distribution of
      Excess Contributions.  If the Plan fails the ADP Test for
      a Plan Year, the Plan Administrator may, in its discretion, distribute
      Excess Contributions (including any allocable income or loss) no later
      than the last day of the following Plan Year to correct the ADP Test
      violation.  If the Excess Contributions are distributed more
      than 2’/s months after the last day of the Plan Year in which such excess
      amounts arose, a 10-percent excise tax will be imposed on the Employer
      with respect to such amounts.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                Amount to be
      distributed.  In determining the amount of Excess
      Contributions to be distributed to a Highly Compensated Employee under
      this Section, Excess Contributions are first allocated equally to the
      Highly Compensated Employee(s) with the largest dollar amount of
      contributions taken into account under the ADP Test for the Plan Year in
      which the excess occurs.  The Excess Contributions allocated to
      such Highly Compensated Employee(s) reduce the dollar amount of the
      contributions taken into account under the ADP Test for such Highly
      Compensated Employee(s) until all of the Excess Contributions are
      allocated or until the dollar amount of such contributions for the Highly
      Compensated Employee(s) is reduced to the next highest dollar amount of
      such contributions for any other Highly Compensated
      Employee(s).  If there are Excess Contributions remaining, the
      Excess Contributions continue to be allocated in this manner until all of
      the Excess Contributions are
allocated.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                Allocable gain or
      loss.  A corrective distribution of Excess Contributions
      must include any allocable gain or loss for the Plan Year in which the
      excess occurs.  For this purpose, allocable gain or loss on
      Excess Contributions may be determined in any reasonable manner, provided
      the manner used is applied uniformly and in a manner that is reasonably
      reflective of the method used by the Plan for allocating income to
      Participants’ Accounts.

              

      

       

      
        	
                 
      

              	
                (iii)

              	
                Coordination with other
      provisions.  A corrective distribution of Excess
      Contributions made by the end of the Plan Year following the Plan Year in
      which the excess occurs may be made without consent of the Participant or
      the Participant’s spouse, and without regard to any distribution
      restrictions applicable under Article 8 or
      Article 9.  Excess Contributions are treated as Annual
      Additions for purposes of Code §415 even if distributed from the
      Plan.  A corrective distribution of Excess Contributions is not
      treated as a distribution for purposes of applying the required minimum
      distribution rules under
Article 10.

              

      

       

      If a
Participant has Excess Deferrals for the calendar year ending with or within the
Plan Year for which the Participant receives a corrective distribution of Excess
Contributions, the corrective distribution of Excess Contributions is treated
first as a corrective distribution of Excess Deferrals.  The amount of
the corrective distribution of Excess Contributions that must be distributed to
correct an ADP Test failure for a Plan Year is reduced by any amount distributed
as a corrective distribution of Excess Deferrals for the calendar year ending
with or within such Plan Year.

       

      
        	
                 
      

              	
                (iv)

              	
                Accounting for Excess
      Contributions.  Excess Contributions are distributed from
      the following sources and in the following
  priority:

              

      

       

      
        	
                 
      

              	
                (A)

              	
                Section 401(k)
      Deferrals that are not matched;

              

      

       

      
        
          
          

        

        
          107

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (B)

              	
                proportionately
      from Section 401(k) Deferrals not distributed under (A) and related
      QMACs that are included in the ADP
Test;

              

      

       

      
        	
                 
      

              	
                (C)

              	
                QMACs
      included in the ADP Test that are not distributed under (B);
      and

              

      

       

      
        	
                 
      

              	
                (D)

              	
                QNECs
      included in the ADP Test.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Making QMACs or
      QNECs.  Regardless of any elections under Part 4B, #18 or
      Part 4C, #22 of the Agreement, the Employer may make additional QMACs or
      QNECs to the Plan on behalf of the Nonhighly Compensated Employees in
      order to correct an ADP Test violation.  QMACs or QNECs may only
      be used to correct an ADP Test violation if the Current Year Testing
      Method is selected under Part 4F, #31.b. of the 401(k)
      Agreement.  Any QMACs contributed under this subsection
      (2) which are not specifically authorized under Part 4B, #18 of the
      Agreement will be allocated to all Eligible Participants who are Nonhighly
      Compensated Employees as a uniform percentage of Section 401(k)
      Deferrals made during the Plan Year.  Any QNECs contributed
      under this subsection (2) which are not specifically authorized under
      Part 4C, #22 of the Agreement will be allocated to all Eligible
      Participants who are Nonhighly Compensated Employees as a uniform
      percentage of Included Compensation.  See
      Sections 2.3(c) and (e), as
  applicable.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                Recharacterization.  If
      Employee After-Tax Contributions are permitted under Part 4D of the
      Agreement, the Plan Administrator, in its sole discretion, may permit a
      Participant to treat any Excess Contributions that are allocated to that
      Participant as if he/she received the Excess Contributions as a
      distribution from the Plan and then contributed such amounts to the Plan
      as Employee After-Tax Contributions.  Any amounts
      recharacterized under this subsection (3) will be 100% vested at all
      times.  Amounts may not be recharacterized by a Highly
      Compensated Employee to the extent that such amount in combination with
      other Employee After-Tax Contributions made by that Participant would
      exceed any limit on Employee After-Tax Contributions under Part 4D of the
      Agreement.

              

      

       

      Recharacterization
must occur no later than 2’% months after the last day of the Plan Year in which
such Excess Contributions arise and is deemed to occur no earlier than the date
the last Highly Compensated Employee is informed in writing of the amount
recharacterized and the consequences thereof.  Recharacterized amounts
will be taxable to the Participant for the Participant’s taxable year in which
the Participant would have received such amounts in cash had he/she not deferred
such amounts into the Plan.

       

      
        	
                 
      

              	
                (e)

              	
                Adjustment of deferral rate for
      Highly Compensated Employees.  The Employer may suspend
      (or automatically reduce the rate of) Section 401(k) Deferrals for
      the Highly Compensated Employee Group, to the extent necessary to satisfy
      the ADP Test or to reduce the margin of failure.  A suspension
      or reduction shall not affect Section 401(k) Deferrals already
      contributed by the Highly Compensated Employees for the Plan
      Year.  As of the first day of the subsequent Plan Year,
      Section 401(k) Deferrals shall resume at the levels stated in the
      Salary Reduction Agreements of the Highly Compensated
      Employees.

              

      

       

      
        	
                17.3

              	
                Nondiscrimination Testing of
      Employer Matching Contributions and Employee After-Tax Contributions - ACP
      Test.  Except as provided under Section 17.6 for
      Safe Harbor 401(k) Plans, if the Employer elects to provide Employer
      Matching Contributions under Part 4B of the Agreement or to permit
      Employee After-Tax Contributions under Part 4D of the Agreement, the
      Employer Matching Contributions (including QMACs that are not included in
      the ADP Test) and/or Employee After-Tax Contributions made for Highly
      Compensated Employees must satisfy the Actual Contribution Percentage Test
      (“ACP Test”) for each Plan Year.  The Plan Administrator shall
      maintain records sufficient to demonstrate satisfaction of the ACP Test,
      including the amount of any Section 401(k) Deferrals or QNECs
      included in such test, pursuant to subsection
      (c) below.  If the Plan fails the ACP Test for any Plan
      Year, the correction provisions under subsection (d) below will
      apply.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                ACP Test testing
      methods.  For Plan Years beginning on or after
      January 1, 1997, the ACP Test will be performed using the Prior Year
      Testing Method or the Current Year Testing Method, as selected under Part
      4F, #31 of the Agreement.  If the Employer does not select a
      testing method under Part 4F, #31 of the Agreement, the Plan will be
      deemed to use the Current Year Testing Method.  For Plan Years
      beginning before January 1, 1997, the Current Year Testing Method is
      deemed to have been in effect.  If the Plan is a Safe Harbor
      401(k) Plan, as designated under Part 4E of the Agreement, the Current
      Year Testing Method must be
selected.

              

      

       

      
        
          
          

        

        
          108

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (1)

              	
                Prior Year Testing
      Method.  Under the Prior Year Testing Method, the Average
      Contribution Percentage (“ACP”) of the Highly Compensated Employee Group
      (as defined in Section 17.7(e)) for the current Plan Year is compared
      with the ACP of the Nonhighly Compensated Employee Group (as defined in
      Section 17.7(f)) for the prior Plan Year.  If the Employer
      elects to use the Prior Year Testing Method under Part 4F of the
      Agreement, the Plan must satisfy one of the following tests for each Plan
      Year:

              

      

       

      
        	
                 
      

              	
                (i)

              	
                The
      ACP of the Highly Compensated Employee Group for the current Plan Year
      shall not exceed 1.25 times the ACP of the Nonhighly Compensated Employee
      Group for the prior Plan Year.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                The
      ACP of the Highly Compensated Employee Group for the current Plan Year
      shall not exceed the percentage (whichever is less) determined by (A)
      adding 2 percentage points to the ACP of the Nonhighly Compensated
      Employee Group for the prior Plan Year or (B) multiplying the ACP of the
      Nonhighly Compensated Employee Group for the prior Plan Year by
      2.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Current Year Testing
      Method.  Under the Current Year Testing Method, the ACP
      of the Highly Compensated Employee Group for the current Plan Year is
      compared to the ACP of the Nonhighly Compensated Employee Group for the
      current Plan Year.  If the Employer elects to use the Current
      Year Testing Method under Part 4F of the Agreement, the Plan must satisfy
      the ACP Test, as described in subsection (1) above, for each Plan
      Year, but using the ACP of the Nonhighly Compensated Employee Group for
      the current Plan Year instead of for the prior Plan Year.  If
      the Employer elects to use the Current Year Testing Method, it may switch
      to the Prior Year Testing Method only if the Plan satisfies the
      requirements for changing to the Prior Year Testing Method as set forth in
      IRS Notice 98-1 (or superseding
guidance).

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Special rule for first Plan
      Year.  For the first Plan Year that the Plan includes
      either an Employer Matching Contribution formula or permits Employee
      After-Tax Contributions, the Employer may elect under Part 4F, #33.a. of
      the Agreement to apply the ACP Test using the Prior Year Testing Method,
      by assuming the ACP for the Nonhighly Compensated Employee Group is
      3%.  Alternatively, the Employer may elect in Part 4F, #33.b. of
      the Agreement to use the Current Year Testing Method using the actual data
      for the Nonhighly Compensated Employee Group in the first Plan
      Year.  This first Plan Year rule does not apply if this Plan is
      a successor to a plan that was subject to the ACP Test or if the Plan is
      aggregated for purposes of applying the ACP Test with another plan that
      was subject to the ACP test in the prior Plan Year.  For
      subsequent Plan Years, the testing method selected under Part 4F, #31 will
      apply.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Use of Section 401(k)
      Deferrals and QNECs under the ACP Test.  The Plan
      Administrator may take into account all or any portion of
      Section 401(k) Deferrals and QNECs (see Section 17.7(h)) made to
      this Plan, or to another qualified plan maintained by the Employer, for
      purposes of applying the ACP Test.  QNECs may not be included in
      the ACP Test to the extent such amounts are included in the ADP Test for
      such Plan Year.  Section 401(k) Deferrals and QNECs made to
      another qualified plan maintained by the Employer may also be taken into
      account, so long as the other plan has the same Plan Year as this
      Plan.  To include Section 401(k) Deferrals under the ACP
      Test, the Plan must satisfy the ADP Test taking into account all
      Section 401(k) Deferrals, including those used under the ACP Test,
      and taking into account only those Section 401(k) Deferrals not
      included in the ACP Test.  To include QNECs under the ACP Test,
      all Employer Nonelective Contributions, including the QNECs, must satisfy
      Code §401(a)(4).  In addition, the Employer Nonelective
      Contributions, excluding any QNECs used in the ADP Test or ACP Test, must
      also satisfy Code §401(a)(4).  QNECs may only be used to correct
      an ACP Test violation if the Current Year Testing Method is selected under
      Part 4F, #31.b. of the 401(k)
Agreement.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Timing of
      contributions.  In order to be used in the ACP Test for a
      given Plan Year, QNECs must be made before the end of the 12-month period
      immediately following the Plan Year for which they are
      allocated.  If the Employer is using the Prior Year Testing
      Method (as described in subsection (a)(1) above), QNECs taken into
      account for the Nonhighly Compensated Employee Group must be allocated for
      the prior Plan Year, and must be made no later than the end of the
      12-month period immediately following such Plan Year.  (See
      Section 7.4(a) for rules regarding the appropriate Limitation
      Year for which such contributions will be applied for purposes of the
      Annual Additions Limitation under Code
§415.)

              

      

       

      
        
          
          

        

        
          109

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (2)

              	
                Double-counting
      limits.  This paragraph applies if, in any Plan Year
      beginning after December 31, 1998, the Prior Year Testing Method is
      used to run the ACP Test and, in the prior Plan Year, the Current Year
      Testing Method was used to run the ACP Test.  If this paragraph
      applies, the following contributions are disregarded in calculating the
      ACP of the Nonhighly Compensated Employee Group for the prior Plan
      Year:

              

      

       

      
        	
                 
      

              	
                (i)

              	
                All
      QNECs that were included in either the ADP Test or ACP Test for the prior
      Plan Year.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                All
      Section 401(k) Deferrals, regardless of how used for testing purposes
      in the prior Plan Year.

              

      

       

      
        	
                 
      

              	
                (iii)

              	
                Any
      QMACs that were included in the ADP Test for the prior Plan
      Year.

              

      

       

      For
purposes of applying the double-counting limits, if actual data of the Nonhighly
Compensated Employee Group is used for a first Plan Year described in subsection
(b) above, the Plan is still considered to be using the Prior Year Testing
Method for that first Plan Year.  Thus, the double-counting limits do
not apply if the Prior Year Testing Method is used for the next Plan
Year.

       

      
        	
                 
      

              	
                (3)

              	
                Testing
      flexibility.  The Plan Administrator is expressly granted
      the full flexibility permitted by applicable Treasury regulations to
      determine the amount of Section 401(k) Deferrals and QNECs used in
      the ACP Test.  Section 401(k) Deferrals and QNECs taken
      into account under the ACP Test do not have to be uniformly determined for
      each Eligible Participant, and may represent all or any portion of the
      Section 401(k) Deferrals and QNECs allocated to each Eligible
      Participant, provided the conditions described above are
      satisfied.  For Plan Years beginning after the first Plan
      Year.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Correction of Excess Aggregate
      Contributions.  If the Plan fails the ACP Test for a Plan
      Year, the Plan Administrator may use any combination of the correction
      methods under this Section to correct the Excess Aggregate
      Contributions under the Plan.  (See
      Section 17.7(c) for the definition of Excess Aggregate
      Contributions.)

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Corrective distribution of
      Excess Aggregate Contributions.  If the Plan fails the
      ACP Test for a Plan Year, the Plan Administrator may, in its discretion,
      distribute Excess Aggregate Contributions (including any allocable income
      or loss) no later than the last day of the following Plan Year to correct
      the ACP Test violation.  Excess Aggregate Contributions will be
      distributed only to the extent they are vested under Article 4,
      determined as of the last day of the Plan Year for which the contributions
      are made to the Plan.  To the extent Excess Aggregate
      Contributions are not vested, the Excess Aggregate Contributions, plus any
      income and minus any loss allocable thereto, shall be forfeited in
      accordance with Section 5.3(d)(1).  If the Excess Aggregate
      Contributions are distributed more than 2’/2 months after the last day of
      the Plan Year in which such excess amounts arose, a 10-percent excise tax
      will be imposed on the Employer with respect to such
    amounts.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                Amount to be
      distributed.  In determining the amount of Excess
      Aggregate Contributions to be distributed to a Highly Compensated Employee
      under this Section, Excess Aggregate Contributions are first allocated
      equally to the Highly Compensated Employee(s) with the largest dollar
      amount of contributions taken into account under the ACP Test for the Plan
      Year in which the excess occurs.  The Excess Aggregate
      Contributions allocated to such Highly Compensated Employee(s) reduce the
      dollar amount of the contributions taken into account under the ACP Test
      for such Highly Compensated Employee(s) until all of the Excess Aggregate
      Contributions are allocated or until the dollar amount of such
      contributions for the Highly Compensated Employee(s) is reduced to the
      next highest dollar amount of such contributions for any other Highly
      Compensated Employee(s).  If there are Excess Aggregate
      Contributions remaining, the Excess Aggregate Contributions continue to be
      allocated in this manner until all of the Excess Aggregate Contributions
      are allocated.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                Allocable gain or
      loss.  A corrective distribution of Excess Aggregate
      Contributions must include any allocable gain or loss for the Plan Year in
      which the excess occurs.  For this purpose, allocable gain or
      loss on Excess Aggregate Contributions may be determined in any reasonable
      manner, provided the manner used is applied uniformly and in a manner that
      is reasonably reflective of the method used by the Plan for allocating
      income to Participants’ Accounts.

              

      

       

      
        
          
          

        

        
          110

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (iii)

              	
                Coordination with other
      provisions.  A corrective distribution of Excess
      Aggregate Contributions made by the end of the Plan Year following the
      Plan Year in which the excess occurs may be made without consent of the
      Participant or the Participant’s spouse, and without regard to any
      distribution restrictions applicable under Article 8 or
      Article 9.  Excess Aggregate Contributions are treated as
      Annual Additions for purposes of Code §415 even if distributed from the
      Plan.  A corrective distribution of Excess Aggregate
      Contributions is not treated as a distribution for purposes of applying
      the required minimum distribution rules under
    Article 10.

              

      

       

      
        	
                 
      

              	
                (iv)

              	
                Accounting for Excess Aggregate
      Contributions.  Excess Aggregate Contributions are
      distributed from the following sources and in the following
      priority:

              

      

       

      
        	
                 
      

              	
                (A)

              	
                Employee
      After-Tax Contributions that are not
matched;

              

      

       

      
        	
                 
      

              	
                (B)

              	
                proportionately
      from Employee After-Tax Contributions not distributed under (A) and
      related Employer Matching Contributions that are included in the ACP
      Test;

              

      

       

      
        	
                 
      

              	
                (C)

              	
                Employer
      Matching Contributions included in the ACP Test that are not distributed
      under (B);

              

      

       

      
        	
                 
      

              	
                (D)

              	
                Section 401(k)
      Deferrals included in the ACP Test that are not
  matched;

              

      

       

      
        	
                 
      

              	
                (E)

              	
                proportionately
      from Section 401(k) Deferrals included in the ACP Test that are not
      distributed under (D) and related Employer Matching Contributions that are
      included in the ACP Test and not distributed under (B) or (C);
      and

              

      

       

      
        	
                 
      

              	
                (F)

              	
                QNECs
      included in the ACP Test.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Making QMACs or
      QNECs.  Regardless of any elections under Part 4B, #18 or
      Part 4C, #22 of the Agreement, the Employer may make additional QMACs
      and/or QNECs to the Plan on behalf of the Nonhighly Compensated Employees
      in order to correct an ACP Test violation to the extent such amounts are
      not used in the ADP Test.  Any QMACs contributed under this
      subsection (2) which are not specifically authorized under Part 4B,
      #18 of the Agreement will be allocated to all Eligible Participants who
      are Nonhighly Compensated Employees as a uniform percentage of
      Section 401(k) Deferrals made during the Plan Year.  Any
      QNECs contributed under this subsection (2) which are not
      specifically authorized under Part 4C, #22 of the Agreement will be
      allocated to all Eligible Participants who are Nonhighly Compensated
      Employees as a uniform percentage of Included Compensation.  See
      Sections 2.3(c) and (e), as
  applicable.

              

      

       

      
        	
                 
      

              	
                (e)

              	
                Adjustment of contribution rate
      for Highly Compensated Employees.  The Employer may
      suspend (or automatically reduce the rate of) Employee After-Tax
      Contributions for the Highly Compensated Employee Group, to the extent
      necessary to satisfy the ACP Test or to reduce the margin of
      failure.  A suspension or reduction shall not affect Employee
      After-Tax Contributions already contributed by the Highly Compensated
      Employees for the Plan Year.  As of the first day of the
      subsequent Plan Year, Employee After-Tax Contributions shall resume at the
      levels elected by the Highly Compensated
  Employees.

              

      

       

      
        	
                17.4

              	
                Multiple Use
      Test.  If both an ADP Test and an ACP Test are run for
      the Plan Year, and the Plan does not pass the 1.25 test under either the
      ADP Test or the ACP Test, the Plan must satisfy a special Multiple Use
      Test, unless such Multiple Use Test is repealed or modified by statute, or
      other IRS guidance.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Aggregate
      Limit.  Under the Multiple Use Test, the sum of the ADP
      and the ACP for the Highly Compensated Employee Group may not exceed the
      Plan’s Aggregate Limit.  For this purpose, the ADP and ACP of
      the Highly Compensated Employees are determined after any corrections
      required to meet the ADP and ACP tests and are deemed to be the maximum
      permitted under such tests for the Plan Year.  In applying the
      Multiple Use Test, the Plan’s Aggregate Limit is the sum of (1) and
      (2):

              

      

       

      
        
          
          

        

        
          111

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (1)

              	
                1.25
      times the greater of:  (i) the ADP of the Nonhighly
      Compensated Employee Group or (ii) the ACP of the Nonhighly
      Compensated Employee Group; and

              

      

       

      
        	
                 
      

              	
                (2)

              	
                the
      lesser of 2 times or 2 plus the lesser of:  (i) the ADP of
      the Nonhighly Compensated Employee Group or (ii) the ACP of the
      Nonhighly Compensated Employee
Group.

              

      

       

      Alternatively,
if it results in a larger amount, the Aggregate Limit is the sum of (3) and
(4):

       

      
        	
                 
      

              	
                (3)

              	
                1.25
      times the lesser of:  (i) the ADP of the Nonhighly
      Compensated Employee Group or (ii) the ACP of the Nonhighly
      Compensated Employee Group; and

              

      

       

      
        	
                 
      

              	
                (4)

              	
                the
      lesser of 2 times or 2 plus the greater of:  (i) the ADP of
      the Nonhighly Compensated Employee Group or (ii) the ACP of the
      Nonhighly Compensated Employee
Group.

              

      

       

      The
Aggregate Limit is calculated using the ADP and ACP of the Nonhighly Compensated
Employee Group that is used in performing the ADP Test and ACP Test for the Plan
Year.  Thus, if the Prior Year Testing Method is being used, the
Aggregate Limit is calculated by using the applicable percentage of the
Nonhighly Compensated Employee Group for the prior Plan Year.  If the
Current Year Testing Method is being used, the Aggregate Limit is calculated by
using the applicable percentage of the Nonhighly Compensated Employee Group for
the current Plan Year.

       

      
        	
                 
      

              	
                (b)

              	
                Correction of the Multiple Use
      Test.  If the Multiple Use Test is not passed, the
      following corrective action will be
taken.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Corrective
      distributions.  The Plan will make corrective
      distributions (or additional corrective distributions, if corrective
      distributions are already being made to correct a violation of the ADP
      Test or ACP Test), to the extent other corrective action is not taken or
      such other action is not sufficient to completely eliminate the Multiple
      Use Test violation.  Such corrective distributions may be
      determined as if they were being made to correct a violation of the ADP
      Test or a violation of the ACP Test, or a combination of both, as
      determined by the Plan Administrator.  Any corrective
      distribution that is treated as if it were correcting a violation of the
      ADP Test will be determined under the rules described in
      Section 17.2(d).  Any corrective distribution that is
      treated as if it were correcting a violation of the ACP Test will be
      determined under the rules described in
    Section 17.3(d).

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Making QMACs or
      QNECs.  Regardless of any elections under Part 4B, #18 or
      Part 4C, #22 of the Agreement, the Employer may make additional QMACs or
      QNECs, so that the resulting ADP and/or ACP of the Nonhighly Compensated
      Employee Group is increased to the extent necessary to satisfy the
      Multiple Use Test.  Any QMACs contributed under this subsection
      (2) which are not specifically authorized under Part 4B, #18 of the
      Agreement will be allocated to all Eligible Participants who are Nonhighly
      Compensated Employees as a uniform percentage of Section 401(k)
      Deferrals made during the Plan Year.  Any QNECs contributed
      under this subsection (2) which are not specifically authorized under
      Part 4C, #22 of the Agreement will be allocated to all Eligible
      Participants who are Nonhighly Compensated Employees as a uniform
      percentage of Included Compensation.  See
      Sections 2.3(c) and (e), as
  applicable.

              

      

       

      
        	
                17.5

              	
                Special Testing
      Rules.  This Section describes special testing rules
      that apply to the ADP Test or the ACP Test.  In some cases, the
      special testing rule is optional, in which case, the election to use such
      rule is solely within the discretion of the Plan
      Administrator.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Special rule for determining
      ADP and ACP of Highly Compensated Employee Group.  When
      calculating the ADP or ACP of the Highly Compensated Employee Group for
      any Plan Year, a Highly Compensated Employee’s Section 401(k)
      Deferrals, Employee After-Tax Contributions, and Employer Matching
      Contributions under all qualified plans maintained by the Employer are
      taken into account as if such contributions were made to a single
      plan.  If the plans have different Plan Years, the contributions
      made in all Plan Years that end in the same calendar year are aggregated
      under this paragraph.  This aggregation rule does not apply to
      plans that are required to be disaggregated under Code
      §410(b).

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Aggregation of
      plans.  When calculating the ADP Test and the ACP Test,
      plans that are permissively aggregated for coverage and nondiscrimination
      testing purposes are treated as a single plan.  This aggregation
      rule applies to determine the ADP or ACP of both the Highly Compensated
      Employee Group and the Nonhighly Compensated Employee
      Group.  Any adjustments to the ADP of the Nonhighly Compensated
      Employee Group for the prior year will be made in accordance with Notice
      98-1 and any superseding guidance, unless the Employer has elected in Part
      4F, #31 .b. of the 401(k) Agreement to use the Current Year Testing
      Method.  Aggregation described in this paragraph is not
      permitted unless all plans being aggregated have the same Plan Year and
      use the same testing method for the applicable
  test.

              

      

       

      
        
          
          

        

        
          112

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (c)

              	
                Disaggregation of
      plans.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Plans covering Union Employees
      and non-Union Employees.  If the Plan covers Union
      Employees and non-Union Employees, the Plan is mandatorily disaggregated
      for purposes of applying the ADP Test and the ACP Test into two separate
      plans, one covering the Union Employees and one covering the non-Union
      Employees.  A separate ADP Test must be applied for each
      disaggregated portion of the Plan in accordance with applicable Treasury
      regulations.  A separate ACP Test must be applied to the
      disaggregated portion of the Plan that covers the non-Union
      Employees.  The disaggregated portion of the Plan that includes
      the Union Employees is deemed to pass the ACP
  Test.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Otherwise excludable
      Employees.  If the minimum coverage test under Code
      §410(b) is performed by disaggregating “otherwise excludable
      Employees” (i.e., Employees who have not satisfied the maximum age 21 and
      one Year of Service eligibility conditions permitted under Code §410(a)),
      then the Plan is treated as two separate plans, one benefiting the
      otherwise excludable Employees and the other benefiting Employees who have
      satisfied the maximum age and service eligibility
      conditions.  If such disaggregation applies, the following
      operating rules apply to the ADP Test and the ACP
  Test.

              

      

       

      
        	
                 
      

              	
                (i)

              	
                For
      Plan Years beginning before January 1, 1999, the ADP Test and the ACP
      Test are applied separately for each disaggregated plan.  If
      there are no Highly Compensated Employees benefiting under a disaggregated
      plan, then no ADP Test or ACP Test is required for such
    plan.

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                For
      Plan Years beginning after December 31, 1998, instead of the rule
      under subsection (i), only the disaggregated plan that benefits the
      Employees who have satisfied the maximum age and service eligibility
      conditions permitted under Code §410(a) is subject to the ADP Test
      and the ACP Test.  However, any Highly Compensated Employee who
      is benefiting under the disaggregated plan that includes the otherwise
      excludable Employees is taken into account in such tests.  The
      Employer may elect to apply the rule in subsection
      (i) instead.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                Corrective action for
      disaggregated plans.  Any corrective action authorized by
      this Article may be determined separately with respect to each
      disaggregated portion of the Plan.  A corrective action taken
      with respect to a disaggregated portion of the Plan need not be consistent
      with the method of correction (if any) used for another disaggregated
      portion of the Plan.  In the case of a Nonstandardized
      Agreement, to the extent the Agreement authorizes the Employer to make
      discretionary QNECs or discretionary QMACs, the Employer is expressly
      permitted to designate such QNECs or QMACs as allocable only to Eligible
      Participants in a particular disaggregated portion of the
      Plan.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Special rules for the Prior
      Year Testing Method.  If the Plan uses the Prior Year
      Testing Method, and an election made under subsection (b) or
      (c) above is inconsistent with the election made in the prior Plan
      Year, the plan coverage change rules described in IRS Notice 98-1 (or
      other successor guidance) will apply in determining the ADP and ACP for
      the Nonhighly Compensated Employee
Group.

              

      

       

      
        	
                17.6

              	
                Safe Harbor 401(k) Plan
      Provisions.  For Plan Years beginning after
      December 31, 1998, the ADP Test described in Section 17.2 is
      deemed to be satisfied for any Plan Year in which the Plan qualifies as a
      Safe Harbor 401(k) Plan.  In addition, if Employer Matching
      Contributions are made for such Plan Year, the ACP Test is deemed
      satisfied with respect to such contributions if the conditions of
      subsection (c) below are satisfied.  To qualify as a Safe
      Harbor 401(k) Plan, the requirements under this Section 17.6 must be
      satisfied for the entire Plan Year.  This Section contains
      the rules that must be met for the Plan to qualify as a Safe Harbor 401(k)
      Plan.

              

      

       

      
        
          
          

        

        
          113

          
            

          

        

        
          
          

        

      

      Part 4E
of the Agreement allows the Employer to designate the manner in which it will
comply with the safe harbor requirements.  If the Employer wishes to
designate the Plan as a Safe Harbor 401(k) Plan, it should complete Part 4E of
the Agreement.  The safe harbor provisions described in this
Section are not applicable unless the Plan is identified as a Safe Harbor
401(k) Plan under Part 4E.  The election under Part 4E to be a Safe
Harbor 401(k) Plan is effective for all Plan Years beginning with the Effective
Date of the Plan (or January 1, 1999, if later) unless the Employer elects
otherwise under Appendix B-5.b. of the Agreement.  In addition,
to qualify as a Safe Harbor 401(k) Plan, the Current Year Testing Method (as
described in Section 173(a)(2)) must be elected under Part 4F, #31 of the
Agreement.  (See Section 20.7 for rules regarding the application
of the Safe Harbor 401(k) Plan provisions for Plan Years beginning before the
date this Plan is adopted.)

       

      
        	
                 
      

              	
                (a)

              	
                Safe harbor
      conditions.  To qualify as a Safe Harbor 401(k) Plan, the
      Plan must satisfy the requirements under subsections (1), (2),
      (3) and (4) below.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Safe Harbor
      Contribution.  The Employer must provide a Safe Harbor
      Matching Contribution or a Safe Harbor Nonelective Contribution under the
      Plan.  The Employer must designate the type and amount of the
      Safe Harbor Contribution under Part 4E of the Agreement.  The
      Safe Harbor Contribution must be made to the Plan no later than 12 months
      following the close of the Plan Year for which it is being used to qualify
      the Plan as a Safe Harbor 401(k)
Plan.

              

      

       

      The
Employer may elect under Part 4E, #30 of the Agreement to provide the Safe
Harbor Contribution to all Eligible Participants or only to Eligible
Participants who are Nonhighly Compensated Employees.  Alternatively,
the Employer may elect under Part 4E, #30.c. to provide the Safe Harbor
Contribution to all Nonhighly Compensated Employees who are Eligible
Participants and all Highly Compensated Employees who are Eligible Participants
but who are not Key Employees.  This permits a Plan providing the Safe
Harbor Nonelective Contribution to use such amounts to satisfy the top-heavy
minimum contribution requirements under Article 16.

       

      In
determining who is an Eligible Participant for purposes of the Safe Harbor
Contribution, the eligibility conditions applicable to Section 401(k)
Deferrals under Part 1, #5 of the Agreement apply.  However, the
Employer may elect under Part 4E, #30.d. to apply a one Year of Service (as
defined in Section 1.4(b)) and an age 21 eligibility condition for the Safe
Harbor Contribution, regardless of the eligibility conditions selected for
Section 401(k) Deferrals under Part 1, #5 of the
Agreement.  Unless elected otherwise under Part 2, #8.f., column
(1) of the Nonstandardized Agreement, the special eligibility rule under
Part 4E, #30.d. will be applied as if the Employer elected under Part 2, #7.a.,
column (1) and Part 2, #8.a., column (1) of the Agreement to use
semi-annual Entry Dates following completion of the minimum age and service
conditions.  If different eligibility conditions are selected for the
Safe Harbor Contribution, additional testing requirements may apply in
accordance with IRS Notice 2000-3.

       

      
        	
                 
      

              	
                (i)

              	
                Safe Harbor Matching
      Contribution.  The Employer may elect under Part 4E, #27
      of the Agreement to make the Safe Harbor Matching Contribution with
      respect to each Eligible Participant’s applicable
      contributions.  For this purpose, an Eligible Participant’s
      applicable contributions are the total Section 401(k) Deferrals and
      Employee After-Tax Contributions the Eligible Participant makes under the
      Plan.  However, the Employer may elect under Part 4E, #27.d. to
      exclude Employee After-Tax Contributions from the definition of applicable
      contributions for purposes of applying the Safe Harbor Matching
      Contribution formula.

              

      

       

      The Safe
Harbor Matching Contribution may be made under a basic formula or an enhanced
formula.  The basic formula under Part 4E, #27.a. provides an Employer
Matching Contribution that equals:

       

      
        	
                 
      

              	
                (A)

              	
                100%
      of the amount of a Participant’s applicable contributions that do not
      exceed 3% of the Participant’s Included Compensation,
  plus

              

      

       

      
        	
                 
      

              	
                (B)

              	
                50%
      of the amount of a Participant’s applicable contributions that exceed 3%,
      but do not exceed 5%, of the Participant’s Included
      Compensation.

              

      

       

      The
enhanced formula under Part 4E, #27.b. provides an Employer Matching
Contribution that is not less, at each level of applicable contributions, than
the amount required under the basic formula.  Under the enhanced
formula, the rate of Employer Matching Contributions may not increase as an
Employee’s rate of applicable contributions increase.

       

      
        
          
          

        

        
          114

          
            

          

        

        
          
          

        

      

      The Plan
will not fail to be a Safe Harbor 401(k) Plan merely because Highly Compensated
Employees also receive a contribution under the Plan.  However, an
Employer Matching Contribution will not satisfy this Section if any Highly
Compensated Employee is eligible for a higher rate of Employer Matching
Contribution than is provided for any Nonhighly Compensated Employee who has the
same rate of applicable contributions.

       

      In
applying the Safe Harbor Matching Contribution formula under Part 4E, #27 of the
Agreement, the Employer may elect under Part 4E, #27.c.(1) to determine the
Safe Harbor Matching Contribution on the basis of all applicable contributions a
Participant makes during the Plan Year.  Alternatively, the Employer
may elect under Part 4E, #27.c.(2) - (4) to determine the Safe Harbor
Matching Contribution on a payroll, monthly, or quarterly basis.  If
the Employer elects to use a period other than the Plan Year, the Safe Harbor
Matching Contribution with respect to a payroll period must be deposited into
the Plan by the last day of the Plan Year quarter following the Plan Year
quarter for which the applicable contributions are made.

       

      In
addition to the Safe Harbor Matching Contribution, an Employer may elect under
Part 4B of the Agreement to make Employer Matching Contributions that are
subject to the normal vesting schedule and distribution rules applicable to
Employer Matching Contributions.  See subsection (c) below for a
discussion of the effect of such additional Employer Matching Contributions on
the ACP Test.

       

      The
Employer may amend the Plan during the Plan Year to reduce or eliminate the Safe
Harbor Matching Contribution elected under Part 4E, #27 of the Agreement,
provided a supplemental notice is given to all Eligible Participants explaining
the consequences and effective date of the amendment, and that such Eligible
Participants have a reasonable opportunity (including a reasonable period) to
change their Section 401(k) Deferral and/or Employee After-Tax Contribution
elections, as applicable.  The amendment reducing or eliminating the
Safe Harbor Matching Contribution must be effective no earlier than the later
of:  (A) 30 days after Eligible Participants are given the
supplemental notice or (B) the date the amendment is
adopted.  Eligible Participants must be given a reasonable opportunity
(and reasonable period) prior to the reduction or elimination of the Safe Harbor
Matching Contribution to change their Section 401(k) Deferral or Employee
After-Tax Contribution elections, as applicable.  If the Employer
amends the Plan to reduce or eliminate the Safe Harbor Matching Contribution,
the Plan is subject to the ADP Test and ACP Test for the entire Plan
Year.

       

      
        	
                 
      

              	
                (ii)

              	
                Safe Harbor Nonelective
      Contribution.  The Employer may elect under Part 4E, #28
      of the Agreement to make a Safe Harbor Nonelective Contribution of at
      least 3% of Included Compensation.  The Employer may elect under
      Part 4E, #28.b. to retain discretion to increase the amount of the Safe
      Harbor Nonelective Contribution in excess of the percentage designated
      under Part 4E, #28.  In addition, the Employer may provide for
      additional discretionary Employer Nonelective Contributions under Part 4C
      of the Agreement (in addition to the Safe Harbor Contribution under this
      Section) which are subject to the normal vesting schedule and distribution
      rules applicable to Employer Nonelective
  Contributions.

              

      

       

      
        	
                 
      

              	
                (A)

              	
                Supplemental
      notice.  The Employer may elect under Part 4E, #28.a. of
      the Agreement to provide the Safe Harbor Nonelective Contribution
      authorized under Part 4E, #28 only if the Employer provides a supplemental
      notice to Participants indicating its intention to provide such Safe
      Harbor Nonelective Contribution.  If Part 4E, #28.a. is
      selected, to qualify as a Safe Harbor 401(k) Plan under Part 4E, the
      Employer must notify its Eligible Employees in the annual notice described
      in subsection (4) below that the Employer may provide the Safe Harbor
      Nonelective Contribution authorized under Part 4E, #28 of the Agreement
      and that a supplemental notice will be provided at least 30 days prior to
      the last day of the Plan Year if the Employer decides to make the Safe
      Harbor Nonelective Contribution.  The supplemental notice
      indicating the Employer’s intention to make the Safe Harbor Nonelective
      Contribution must be provided no later than 30 days prior to the last day
      of the Plan Year for the Plan to qualify as a Safe Harbor 401(k)
      Plan.  If the Employer selects Part 4E, #28.a. of the Agreement
      but does not provide the supplemental notice in accordance with this
      paragraph, the Employer is not obligated to make such contribution and the
      Plan does not qualify as a Safe Harbor 401(k) Plan.  The Plan
      will qualify as a Safe Harbor 401(k) Plan for subsequent Plan Years if the
      appropriate notices are provided for such
years.

              

      

       

      
        
          
          

        

        
          115

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (B)

              	
                Separate
      Plan.  The Employer may elect under Part 4E, #28.c. of
      the Agreement to provide the Employer Nonelective Contribution under
      another Defined Contribution Plan maintained by the
      Employer.  The Employer Nonelective Contribution under such
      other plan must satisfy the conditions under this Section 17.6 for
      this Plan to qualify as a Safe Harbor 401(k) Plan.  Under the
      Standardized Agreement, the other plan designated under Part 4E, #28.c.
      must be a Paired Plan as defined in
  Section 22.132.

              

      

       

      
        	
                 
      

              	
                (I)

              	
                Profit sharing plan
      Agreement.  If the Plan designated under Part 4E, #28.c.
      is a profit sharing plan Agreement under this Prototype Plan, the Employer
      must select Part 4, #12.f. under the profit sharing plan Nonstandardized
      Agreement or Part 4, #12.e. under the profit sharing plan Standardized
      Agreement, as applicable.  The Employer may elect to provide
      other Employer Contributions under Part 4, #12 of the profit sharing plan
      Agreement, however, the first amounts allocated under the profit sharing
      plan Agreement will be the Safe Harbor Nonelective Contribution required
      under the 401(k) plan Agreement.  Any Employer Contributions
      designated under Part 4, #12 of the profit sharing plan Agreement are in
      addition to the Safe Harbor Contribution required under the 401(k) plan
      Agreement.  (If the only Employer Contribution to be made under
      the profit sharing plan Agreement is the Safe Harbor Nonelective
      Contribution, no other selection need be completed under Part 4 of the
      profit sharing plan Agreement (other than Part 4, #12.f. of the
      Nonstandardized Agreement or Part 4, #12.e. of the Standardized Agreement,
      as applicable) )

              

      

       

      If the
Employer elects to provide the Safe Harbor Nonelective Contribution under the
profit sharing plan Agreement, the Employer must select either the Pro Rata
Allocation Method under Part 4, #13.a. or the Permitted Disparity Method under
Part 4, #13.b. of the profit sharing plan Agreement.  If the Employer
elects the Pro Rata Allocation Method, the first amounts allocated under the Pro
Rata Allocation Method will be deemed to be the Safe Harbor Nonelective
Contribution as required under the 401(k) plan Agreement.  To the
extent required under the 401(k) plan Agreement, such amounts are subject to the
conditions for Safe Harbor Nonelective Contributions described in subsections
(2) (4) below, without regard to any contrary elections under the
Agreement.

       

      If the
Employer elects the Permitted Disparity Method, the Safe Harbor Nonelective
Contribution required under the 401(k) plan Agreement will be allocated before
applying the Permitted Disparity Method of allocation.  To the extent
required under the 401(k) plan Agreement, such amounts are subject to the
conditions for Safe Harbor Nonelective Contributions described in subsections
(2)-(4) below without regard to any contrary elections under the
Agreement.  If additional amounts are contributed under the profit
sharing plan Agreement, such amounts will be allocated under the Permitted
Disparity Method.  The Safe Harbor Nonelective Contribution may not be
taken into account in applying the Permitted Disparity Method of
allocation.

       

      
        
          
          

        

        
          116

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (II)

              	
                Money purchase plan
      Agreement.  If the Plan designated under Part 4E, #28.c.
      is a money purchase plan Agreement under this Prototype Plan, the Employer
      must select Part 4, #12.f. under the money purchase plan Nonstandardized
      Agreement or Part 4, #12.d. under the money purchase plan Standardized
      Agreement, as applicable.  The Employer may elect to provide
      other Employer Contributions under Part 4, #12 of the money purchase plan
      Agreement, however, the first amounts allocated under the money purchase
      plan Agreement will be the Safe Harbor Nonelective Contribution required
      under the 401(k) plan Agreement.  Any Employer Contributions
      designated under Part 4, #12 of the money purchase plan Agreement are in
      addition to the Safe Harbor Contribution.  (If the only Employer
      Contribution to be made under the money purchase plan Agreement is the
      Safe Harbor Nonelective Contribution, no other need be completed under
      Part 4 of the money purchase plan Agreement (other than Part 4, #12.f. of
      the Nonstandardized Agreement or Part 4, #12.d. of the Standardized
      Agreement, as applicable))

              

      

       

      If the
Employer elects to make a Safe Harbor Contribution under the money purchase plan
Agreement, the first amounts allocated under the Plan will be deemed to be the
Safe Harbor Nonelective Contribution as required under the 401(k) plan
Agreement.  Such amounts will be allocated equally to all Eligible
Participants as defined under the 401(k) plan Agreement.  To the
extent required under the 401(k) plan Agreement, such amounts are subject to the
conditions for Safe Harbor Nonelective Contributions described in subsections
(2) - (4) below, without regard to any contrary elections under the
Agreement.  If the Employer elects the Permitted Disparity Method of
contribution, the Safe Harbor Nonelective Contribution required under the 401(k)
plan Agreement will be allocated before applying the Permitted Disparity
Method.  The Safe Harbor Nonelective Contribution may not be taken
into account in applying the Permitted Disparity Method of
contribution.

       

      
        	
                 
      

              	
                (C)

              	
                Elimination of Safe Harbor
      Nonelective Contribution.  The Employer may amend the
      Plan during the Plan Year to reduce or eliminate the Safe Harbor
      Nonelective Contribution elected under Part 4E of the
      Agreement.  The Employer must notify all Eligible Participants
      of the amendment and must provide each Eligible Participants with a
      reasonable opportunity (including a reasonable period) to change their
      Section 401(k) Deferral and/or Employee After-Tax Contribution
      elections, as applicable.  The amendment reducing or eliminating
      the Safe Harbor Nonelective Contribution must be effective no earlier than
      the later of:  (A) 30 days after Eligible Participants are
      notified of the amendment or (B) the date the amendment is
      adopted.  If the Employer reduces or eliminates the Safe Harbor
      Nonelective Contribution during the Plan Year, the Plan is subject to the
      ADP Test (and ACP Test, if applicable) for the entire Plan
      Year.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Full and immediate
      vesting.  The Safe Harbor Contribution under subsection
      (1) above must be 100% vested, regardless of the Employee’s length of
      service, at the time the contribution is made to the Plan.  Any
      additional amounts contributed under the Plan may be subject to a vesting
      schedule.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                Distribution
      restrictions.  Distributions of the Safe Harbor
      Contribution under subsection (1) must be restricted in the same
      manner as Section 401(k) Deferrals under Article 8, except that
      such contributions may not be distributed upon Hardship.  See
      Section 8.6(c).

              

      

       

      
        
          
          

        

        
          117

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (4)

              	
                Annual
      notice.  Each Eligible Participant under the Plan must
      receive a written notice describing the Participant’s rights and
      obligations under the Plan, including a description
      of:  (i) the Safe Harbor Contribution formula being used
      under the Plan; (ii) any other contributions under the Plan;
      (iii) the plan to which the Safe Harbor Contributions will be made
      (if different from this Plan); (iv) the type and amount of Included
      Compensation that may be deferred under the Plan; (v) the
      administrative requirements for making and changing Section 401(k)
      Deferral elections; and (vi) the withdrawal and vesting provisions
      under the Plan.  For any Plan Year that began in 1999, the
      notice requirements described in this paragraph are deemed satisfied if
      the notice provided satisfied a reasonable, good faith interpretation of
      the notice requirements under Code §401(k)(12).  (See subsection
      (1)(ii) above for a special supplemental notice that may need to be
      provided to qualify as a Safe Harbor 401(k)
  Plan.)

              

      

       

      Each
Eligible Participant must receive the annual notice within a reasonable period
before the beginning of the Plan Year (or within a reasonable period before an
Employee becomes an Eligible Participant, if later).  For this
purpose, an Employee will be deemed to have received the notice in a timely
manner if the Employee receives such notice at least 30 days and no more than 90
days before the beginning of the Plan Year.  For an Employee who
becomes an Eligible Participant during a Plan Year, the notice will be deemed
timely if it is provided no more than 90 days prior to the date the Employee
becomes an Eligible Participant.  For Plan Years that began on or
before April 1, 1999, the notice requirement under this subsection will be
satisfied if the notice was provided by March 1, 1999.  If an
Employer first designates the Plan as a Safe Harbor 401(k) Plan for a Plan Year
that begins on or after January 1, 2000 and on or before June 1, 2000, the
notice requirement under this subsection will be satisfied if the notice was
provided by May 1, 2000.

       

      
        	
                 
      

              	
                (b)

              	
                Deemed compliance with ADP
      Test.  If the Plan satisfies all the conditions under
      subsection (a) above to qualify as a Safe Harbor 401(k) Plan, the
      Plan is deemed to satisfy the ADP Test for the Plan Year.  This
      Plan will not be deemed to satisfy the ADP Test for a Plan Year if an
      Eligible Participant is covered under another Safe Harbor 401(k) Plan
      maintained by the Employer which uses the provisions under this
      Section to comply with the ADP
Test.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Deemed compliance with ACP
      Test.  If the Plan satisfies all the conditions under
      subsection (a) above to qualify as a Safe Harbor 401(k) Plan, the
      Plan is deemed to satisfy the ACP Test for the Plan Year with respect to
      Employer Matching Contributions (including Employer Matching Contributions
      that are not used to qualify as a Safe Harbor 401(k) Plan), provided the
      following conditions are satisfied.  if the Plan does not
      satisfy the requirements under this subsection (c) for a Plan Year,
      the Plan must satisfy the ACP Test for such Plan Year in accordance with
      subsection (d) below.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Only Employer Matching
      Contributions are Safe Harbor Matching Contributions under basic
      formula.  If the only Employer Matching Contribution
      formula provided under the Plan is a basic safe harbor formula under Part
      4E, #27.a. of the Agreement, the Plan is deemed to satisfy the ACP Test,
      without regard to the conditions under subsections
      (2) (5) below.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Limit on contributions eligible
      for Employer Matching Contributions.  If Employer
      Matching Contributions are provided (other than just Employer Matching
      Contributions under a basic safe harbor formula) the total Employer
      Matching Contributions provided under the Plan (whether or not such
      Employer Matching Contributions are provided under a Safe Harbor Matching
      Contribution formula) must not apply to any Section 401(k) Deferrals
      or Employee After-Tax Contributions that exceed 6% of Included
      Compensation.  If an Employer Matching Contribution formula
      applies to both Section 401(k) Deferrals and Employee After-Tax
      Contributions, then the sum of such contributions that exceed 6% of
      Included Compensation must be disregarded under the
    formula.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                Limit on discretionary Employer
      Matching Contributions.  For Plan Years beginning after
      December 31, 1999, the Plan will not satisfy the ACP Safe Harbor if
      the Employer elects to provide discretionary Employer Matching
      Contributions in addition to the Safe Harbor Matching Contribution, unless
      the Employer limits the aggregate amount of such discretionary Employer
      Matching Contributions under Part 4B, #16.b. to no more than 4 percent of
      the Employee’s Included
Compensation.

              

      

       

      
        
          
          

        

        
          118

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (4)

              	
                Rate of Employer Matching
      Contribution may not increase.  The Employer Matching
      Contribution formula may not provide a higher rate of match at higher
      levels of Section 401(k) Deferrals or Employee After-Tax
      Contributions.

              

      

       

      
        	
                 
      

              	
                (5)

              	
                Limit on Employer Matching
      Contributions for Highly Compensated Employees.  The
      Employer Matching Contributions made for any Highly Compensated Employee
      at any rate of Section 401(k) Deferrals and/or Employee After-Tax
      Contributions cannot be greater than the Employer Matching Contributions
      provided for any Nonhighly Compensated Employee at the same rate of
      Section 401(k) Deferrals and/or Employee After-Tax
      Contributions.

              

      

       

      
        	
                 
      

              	
                (6)

              	
                Employee After-Tax
      Contributions.  If the Plan permits Employee After-Tax
      Contributions, such contributions must satisfy the ACP Test, regardless of
      whether the Employer Matching Contributions under Plan are deemed to
      satisfy the ACP Test under this subsection (c).  The ACP Test
      must be performed in accordance with subsection
      (d) below.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Rules for applying the ACP
      Test.  If the ACP Test must be performed under a Safe
      Harbor 401(k) Plan, either because there are Employee After-Tax
      Contributions, or because the Employer Matching Contributions do not
      satisfy the conditions described in subsection (c) above, the Current
      Year Testing Method must be used to perform such test, even if the
      Agreement specifies that the Prior Year Testing Method
      applies.  In addition, the testing rules provided in IRS Notice
      98-52 (or any successor guidance) are applicable in applying the ACP
      Test.

              

      

       

      
        	
                 
      

              	
                (e)

              	
                Aggregated
      plans.  If the Plan is aggregated with another plan under
      Section 17.5(a) or (b), then the Plan is not a Safe Harbor
      401(k) Plan unless the conditions of this Section are satisfied on an
      aggregated basis.

              

      

       

      
        	
                 
      

              	
                (f)

              	
                First year of
      plan.  To qualify as a Safe Harbor 401(k) Plan, the Plan
      Year must be a 12-month period, except for the first year of the Plan, in
      which case the Plan may have a short Plan Year.  In no case may
      the Plan have a short Plan Year of less than 3
  months.

              

      

       

      If the
Plan has an initial Plan Year that is less than 12 months, for purposes of
applying the Annual Additions Limitation under Article 7, the Limitation
Year will be the 12-month period ending on the last day of the short Plan
Year.  Thus, no proration of the Defined Contribution Dollar
Limitation will be required.  (See Section 7.4(e).)  In
addition, the Employer’s Included Compensation will be determined for the
12-month period ending on the last day of the short Plan Year.

       

      
        	
                17.7

              	
                Definitions.  The
      following definitions apply for purposes of applying the provisions of
      this Article 17.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                ACP - Average Contribution
      Percentage.  The ACP for a group is the average of the
      contribution percentages calculated separately for each Eligible
      Participant in the group.  An Eligible Participant’s
      contribution percentage is the ratio of the contributions made on behalf
      of the Participant that are included under the ACP Test, expressed as a
      percentage of the Participant’s Testing Compensation for the Plan
      Year.  For this purpose, the contributions included under the
      ACP Test are the sum of the Employee After-Tax Contributions, Employer
      Matching Contributions, and QMACs (to the extent not taken into account
      for purposes of the ADP test) made under the Plan on behalf of the
      Participant for the Plan Year.  The ACP may also include other
      contributions as provided in Section 17.3(c), if
      applicable.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                ADP - Average Deferral
      Percentage.  The ADP for a group is the average of the
      deferral percentages calculated separately for each Eligible Participant
      in the group.  A Participant’s deferral percentage is the ratio
      of the Participant’s deferral contributions expressed as a percentage of
      the Participant’s Testing Compensation for the Plan Year.  For
      this purpose, a Participant’s deferral contributions include any
      Section 401(k) Deferrals made pursuant to the Participant’s deferral
      election, including Excess Deferrals of Highly Compensated Employees (but
      excluding Excess Deferrals of Nonhighly Compensated
      Employees).  The ADP may also include other contributions as
      provided in Section 17.2(c), if
applicable.

              

      

       

      In
determining a Participant’s deferral percentage for the Plan Year, a deferral
contribution may be taken into account only if such contribution is allocated to
the Participant’s Account as of a date within the Plan Year.  For this
purpose, a deferral contribution may only be allocated to a Participant’s
Account within a particular Plan Year if the deferral contribution is actually
paid to the Trust no later than the end of the 12-month period immediately
following that Plan Year and the deferral contribution relates to Included
Compensation that (1) would otherwise have been received by the Participant
in that Plan Year or (2) is attributable to services performed in that Plan
Year and would otherwise have been received by the Participant within 21⁄2 months
after the close of that Plan Year.  No formal election need be made by
the Employer to use the 21⁄2-month rule described in the preceding
sentence.  However, deferral contributions may only be taken into
account for a single Plan Year.

       

      
        
          
          

        

        
          119

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (c)

              	
                Excess Aggregate
      Contributions.  Excess Aggregate Contributions for a Plan
      Year are the amounts contributed on behalf of the Highly Compensated
      Employees that exceed the maximum amount permitted under the ACP Test for
      such Plan Year.  The total dollar amount of Excess Aggregate
      Contributions for a Plan Year is determined by calculating the amount that
      would have to be distributed to the Highly Compensated Employees if the
      distributions were made first to the Highly Compensated Employee(s) with
      the highest contribution percentage until
  either:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                the
      adjusted ACP for the Highly Compensated Employee Group would reach a
      percentage that satisfies the ACP Test,
or

              

      

       

      
        	
                 
      

              	
                (2)

              	
                the
      contribution percentage of the Highly Compensated Employee(s) with the
      next highest contribution percentage would be
  reached.

              

      

       

      This
process is repeated until the adjusted ACP for the Highly Compensated Employee
Group would satisfy the ACP Test.  The total dollar amount so
determined is then divided among the Highly Compensated Employee Group in the
manner described in Section 17.3(d)(1) to determine the actual
corrective distributions to be made.

       

      
        	
                 
      

              	
                (d)

              	
                Excess
      Contributions.  Excess Contributions for a Plan Year are
      the amounts taken into account in computing the ADP of the Highly
      Compensated Employees that exceed the maximum amount permitted under the
      ADP Test for such Plan Year.  The total dollar amount of Excess
      Contributions for a Plan Year is determined by calculating the amount that
      would have to be distributed to the Highly Compensated Employees if the
      distributions were made first to the Highly Compensated Employee(s) with
      the highest deferral percentage until
either:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                the
      adjusted ADP for the Highly Compensated Employee Group would reach a
      percentage that satisfies the ADP Test,
or

              

      

       

      
        	
                 
      

              	
                (2)

              	
                the
      deferral percentage of the Highly Compensated Employee(s) with the next
      highest deferral percentage would be
reached.

              

      

       

      This
process is repeated until the adjusted ADP for the Highly Compensated Employee
Group would satisfy the ADP test.  The total dollar amount so
determined is then divided among the Highly Compensated Employee Group in the
manner described in Section 17.2(d)(1) to determine the actual
corrective distributions to be made.

       

      
        	
                 
      

              	
                (e)

              	
                Highly Compensated Employee
      Group.  The Highly Compensated Employee Group is the
      group of Eligible Participants who are Highly Compensated Employees for
      the current Plan Year.  An Employee who makes a one-time
      irrevocable election not to participate in accordance with
      Section 1.10 (if authorized under Part 13, #75 of the Nonstandardized
      Agreement) will not be treated as an Eligible
  Participant.

              

      

       

      
        	
                 
      

              	
                (f)

              	
                Nonhighly Compensated Employee
      Group.  The Nonhighly Compensated Employee Group is the
      group of Eligible Participants who are Nonhighly Compensated Employees for
      the applicable Plan Year.  If the Prior Year Testing Method is
      selected under Part 4F of the Agreement, the Nonhighly Compensated
      Employee Group is the group of Eligible Participants in the prior Plan
      Year who were Nonhighly Compensated Employees for that year.  If
      the Current Year Testing Method is selected under Part 4F of the
      Agreement, the Nonhighly Compensated Employee Group is the group of
      Eligible Participants who are Nonhighly Compensated Employees for the
      current Plan Year.  An Employee who makes a one-time irrevocable
      election not to participate in accordance with Section 1.10 (if
      authorized under Part 13, #75 of the Nonstandardized Agreement) will not
      be treated as an Eligible
Participant.

              

      

       

      
        	
                 
      

              	
                (g)

              	
                QMACs - Qualified Matching
      Contribution.  To the extent authorized under Part 4B,
      #18 of the Agreement, QMACs are Employer Matching Contributions which are
      100% vested when contributed to the Plan and are subject to the
      distribution restrictions applicable to Section 401(k) Deferrals
      under Article 8, except that no portion of a Participant’s QMAC
      Account may be distributed from the Plan on account of
      Hardship.  See
Section 8.6(c).

              

      

       

      
        
          
          

        

        
          120

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (h)

              	
                QNECs - Qualified Nonelective
      Contributions.  To the extent authorized under Part 4C,
      #22 of the Agreement, QNECs are Employer Nonelective Contributions which
      are 100% vested when contributed to the Plan and are subject to the
      distribution restrictions applicable to Section 401(k) Deferrals
      under Article 8, except that no portion of a Participant’s QNEC
      Account may be distributed from the Plan on account of
      Hardship.  See
Section 8.6(c).

              

      

       

      
        	
                 
      

              	
                (i)

              	
                Testing
      Compensation.  In determining the Testing Compensation
      used for purposes of applying the ADP Test, the ACP Test, and the Multiple
      Use Test, the Plan Administrator is not bound by any elections made under
      Part 3 of the Agreement with respect to Total Compensation or Included
      Compensation under the Plan.  The Plan Administrator may
      determine on an annual basis (and within its discretion) the components of
      Testing Compensation for purposes of applying the ADP Test, the ACP Test
      and the Multiple Use Test.  Testing Compensation must qualify as
      a nondiscriminatory definition of compensation under Code §414(s) and the
      regulations thereunder and must be applied consistently to all
      Participants.  Testing Compensation may be determined over the
      Plan Year for which the applicable test is being performed or the calendar
      year ending within such Plan Year.  In determining Testing
      Compensation, the Plan Administrator may take into consideration only the
      compensation received while the Employee is an Eligible Participant under
      the component of the Plan being tested.  In no event may Testing
      Compensation for any Participant exceed the Compensation Dollar Limitation
      defined in Section 22.32.  In determining Testing
      Compensation, the Plan Administrator may exclude amounts paid to an
      individual as severance pay to the extent such amounts are paid after the
      common-law employment relationship between the individual and the Employer
      has terminated, provided such amounts also are excluded in determining
      Total Compensation under 22.197.

              

      

       

      
        
           

        

        
          121

          
            

          

        

        
           

        

      

      ARTICLE
18

      PLAN
AMENDMENTS AND TERMINATION

       

      This
Article contains the rules regarding the ability of the Prototype Sponsor
or Employer to make Plan amendments and the effect of such amendments on the
Plan.  This Article also contains the rules for administering the
Plan upon termination and the effect of Plan termination on Participants’
benefits and distribution rights.

       

      
        	
                18.1

              	
                Plan
      Amendments.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Amendment by the Prototype
      Sponsor.  The Prototype Sponsor may amend the Prototype
      Plan on behalf of each adopting Employer who is maintaining the Plan at
      the time of the amendment.  An amendment by the Prototype
      Sponsor to the Basic Plan Document does not require consent of the
      adopting Employers, nor does an adopting Employer have to reexecute its
      Agreement with respect to such an amendment.  The Prototype
      Sponsor will provide each adopting Employer a copy of the amended Basic
      Plan Document (either by providing substitute or additional pages, or by
      providing a restated Basic Plan Document).  An amendment by the
      Prototype Sponsor to any Agreement offered under the Prototype Plan is not
      effective with respect to an Employer’s Plan unless the Employer
      reexecutes the amended Agreement.

              

      

       

      If the
Prototype Plan is amended by the mass submitter, the mass submitter is treated
as the agent of the Prototype Sponsor.  If the Prototype Sponsor does
not adopt any amendments made by the mass submitter, the Prototype Plan will no
longer be identical to or a minor modifier of the mass submitter Prototype
Plan.

       

      
        	
                 
      

              	
                (b)

              	
                Amendment by the
      Employer.  The Employer shall have the right at any time
      to amend the Agreement in the following manner without affecting the
      Plan’s status as a Prototype Plan.  (The ability to amend the
      Plan as authorized under this Section applies only to the Employer
      that executes the Signature Page of the Agreement.  Any
      amendment to the Plan by the Employer under this Section also applies
      to any Related Employer that participates under the Plan as a
      Co-Sponsor.)

              

      

       

      
        	
                 
      

              	
                (1)

              	
                The
      Employer may change any optional selections under the
      Agreement.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                The
      Employer may add additional language where authorized under the Agreement,
      including language necessary to satisfy Code §415 or Code §416 due to the
      aggregation of multiple plans.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                The
      Employer may change the administrative selections under Part 12 of the
      Agreement by replacing the appropriate page(s) within the
      Agreement.  Such amendment does not require reexecution of the
      Signature Page of the Agreement.

              

      

       

      
        	
                 
      

              	
                (4)

              	
                The
      Employer may add any model amendments published by the IRS which
      specifically provide that their adoption will not cause the Plan to be
      treated as an individually designed
plan.

              

      

       

      
        	
                 
      

              	
                (5)

              	
                The
      Employer may adopt any amendments that it deems necessary to satisfy the
      requirements for resolving qualification failures under the IRS’
      compliance resolution programs.

              

      

       

      
        	
                 
      

              	
                (6)

              	
                The
      Employer may adopt an amendment to cure a coverage or nondiscrimination
      testing failure, as permitted under applicable Treasury
      regulations.

              

      

       

      The
Employer may amend the Plan at any time for any other reason, including a waiver
of the minimum funding requirement under Code §412(d).  However, such
an amendment will cause the Plan to lose its status as a Prototype Plan and
become an individually designed plan.

       

      The
Employer’s amendment of the Plan from one type of Defined Contribution Plan
(e.g., a money purchase plan) into another type of Defined Contribution Plan
(e.g., a profit sharing plan) will not result in a partial termination or any
other event that would require full vesting of some or all Plan
Participants.

       

      Any
amendment that affects the rights, duties or responsibilities of the Trustee or
Plan Administrator may only be made with the Trustee’s or Plan Administrator’s
written consent.  Any amendment to the Plan must be in writing and a
copy of the resolution (or similar instrument) setting forth such amendment
(with the applicable effective date of such amendment) must be delivered to the
Trustee.

       

      
        
          
          

        

        
          122

          
            

          

        

        
          
          

        

      

      No
amendment may authorize or permit any portion of the assets held under the Plan
to be used for or diverted to a purpose other than the exclusive benefit of
Participants or their Beneficiaries, except to the extent such assets are used
to pay taxes or administrative expenses of the Plan.  An amendment
also may not cause or permit any portion of the assets held under the Plan to
revert to or become property of the Employer.

       

      
        	
                 
      

              	
                (c)

              	
                Protected
      Benefits.  Except as permitted under statute (such as
      Code §412(c)(8)), regulations (such as Treas. Reg. §1.411(d)-4), or other
      IRS guidance of general applicability, no Plan amendment (or other
      transaction having the effect of a Plan amendment, such as a merger,
      acquisition, plan transfer, or similar transaction) may reduce a
      Participant’s Account Balance or eliminate or reduce a Protected Benefit
      to the extent such Protected Benefit relates to amounts accrued prior to
      the adoption date (or effective date, if later) of the Plan
      amendment.  For this purpose, Protected Benefits include any
      early retirement benefits, retirement-type subsidies, and optional forms
      of benefit (as defined under the regulations).  If the adoption
      of this Plan will result in the elimination of a Protected Benefit, the
      Employer may preserve such Protected Benefit by identifying the Protected
      Benefit in accordance with Part 13, #58 of the Agreement [Part 13, #76 of
      the 401(k) Agreement].  Failure to identify Protected Benefits
      under the Agreement will not override the requirement that such Protected
      Benefits be preserved under this Plan.  The availability of each
      optional form of benefit under the Plan must not be subject to Employer
      discretion.

              

      

       

      Effective
for amendments adopted and effective on or after September 6, 2000, if the
Plan is a profit sharing plan or a 401(k) plan, the Employer may eliminate all
annuity and installment forms of distribution (including the QJSA form of
benefit to the extent the Plan is not required to offer such form of benefit
under Article 9), provided the Plan offers a single-sum distribution option
that is available at the same time as the annuity or installment options that
are being eliminated.  If the Plan is a money purchase plan or a
target benefit plan, the Employer may not eliminate the QJSA form of
benefit.  However, the Employer may eliminate all other annuity and
installment forms of distribution, provided the Plan offers a single-sum
distribution option that is available at the same time as the annuity or
installment options that are being eliminated.  Any amendment
eliminating an annuity or installment form of distribution may not be effective
until the earlier of:  (1) the date which is the 90th day
following the date a summary of the amendment is furnished to the Participant
which satisfies the requirements under DOL Reg. §2520.104b-3 or (2) the
first day of the second Plan Year following the Plan Year in which the amendment
is adopted.

       

      
        	
                18.2

              	
                Plan
      Termination.  The Employer may terminate this Plan at any
      time by delivering to the Trustee and Plan Administrator written notice of
      such termination.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Full and immediate
      vesting.  Upon a full or partial termination of the Plan
      (or in the case of a profit sharing plan, the complete discontinuance of
      contributions), all amounts credited to an affected Participant’s Account
      become 100% vested, regardless of the Participant’s vested percentage
      determined under Article 4.  The Plan Administrator has
      discretion to determine whether a partial termination has
      occurred.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Distribution
      procedures.  Upon the termination of the Plan, the Plan
      Administrator shall direct the distribution of Plan assets to Participants
      in accordance with the provisions under Article 8.  For
      this purpose, distribution shall be made to Participants with vested
      Account Balances of $5,000 or less in lump sum as soon as administratively
      feasible following the Plan termination, regardless of any contrary
      election under Part 9, #34 of the Agreement [Part 9, #52 of the 401(k)
      Agreement].  For Participants with vested Account Balances in
      excess of $5,000, distribution will be made through the purchase of
      deferred annuity contracts which protect all Protected Benefits under the
      Plan, unless a Participant elects to receive an immediate distribution in
      any form of payment permitted under the Plan.  If an immediate
      distribution is elected in a form other than a lump sum, the distribution
      will be satisfied through the purchase of an immediate annuity
      contract.  Distributions will be made as soon as
      administratively feasible following the Plan termination, regardless of
      any contrary election under Part 9, #33 of the Agreement [Part 9, #51 of
      the 401(k) Agreement].  The references in this paragraph to
      $5,000 shall be deemed to mean $3,500, prior to the time the $5,000
      threshold becomes effective under the Plan (as determined in
      Section 8.3(f)).

              

      

       

      For
purposes of applying the provisions of this subsection (b), distribution may be
delayed until the Employer receives a favorable determination letter from the
IRS as to the qualified status of the Plan upon termination, provided the
determination letter request is made within a reasonable period following the
termination of the Plan.

       

      
        	
                 
      

              	
                (1)

              	
                Special rule for certain profit
      sharing plans.  If this Plan is a profit sharing plan,
      distribution will be made to all Participants, without consent, as soon as
      administratively feasible following the termination of the Plan, without
      regard to the value of the Participants’ vested Account
      Balance.  This special rule applies only if the Plan does not
      provide for an annuity option under Part 11 of the Agreement and the
      Employer does not maintain any other Defined Contribution Plan (other than
      an ESOP) at any time between the termination of the Plan and the
      distribution.

              

      

       

      
        
          
          

        

        
          123

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (2)

              	
                Special rule for 401(k)
      plans.  Section 401(k) Deferrals, QMACs, QNECs, Safe
      Harbor Matching Contributions and Safe Harbor Nonelective Contributions
      under a 401(k) plan (as well as transferred assets (see
      Section 3.3(c)(3)) which are subject to the distribution restrictions
      applicable to Section 401(k) Deferrals) may be distributed in a lump
      sum upon Plan termination only if the Employer does not maintain a
      Successor Plan at any time during the period beginning on the date of
      termination and ending 12 months after the final distribution of all Plan
      assets.  For this purpose, a Successor Plan is any Defined
      Contribution Plan, other than an ESOP (as defined in Code §4975(e)(7)), a
      SEP (as defined in Code §408(k)), or a SIMPLE IRA (as defined in Code
      §408(p)).  A plan will not be considered a Successor Plan, if at
      all times during the 24-month period beginning 12 months before the Plan
      termination, fewer than 2% of the Eligible Participants under the 401(k)
      plan are eligible under such plan.  A distribution of these
      contributions may be made to the extent another distribution event permits
      distribution of such amounts.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                Plan termination not
      distribution event if assets are transferred to another
      Plan.  If, pursuant to the termination of the Plan, the
      Employer enters into a transfer agreement to transfer the assets of the
      terminated Plan to another plan maintained by the Employer (or by a
      successor employer in a transaction involving the acquisition of the
      Employer’s stock or assets, or other similar transaction), the termination
      of the Plan is not a distribution event and the distribution procedures
      above do not apply.  Prior to the transfer of the assets,
      distribution of a Participant’s Account Balance may be made from the
      terminated Plan only to a Participant (or Beneficiary, if applicable) who
      is otherwise eligible for distribution without regard to the Plan’s
      termination.  Otherwise, benefits will be distributed from the
      transferee plan in accordance with the terms of that plan (subject to the
      protection of any Protected Benefits that must be continued with respect
      to the transferred assets).

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Termination upon merger,
      liquidation or dissolution of the Employer.  The Plan
      shall terminate upon the liquidation or dissolution of the Employer or the
      death of the Employer (if the Employer is a sole proprietor) provided
      however, that in any such event, arrangements may be made for the Plan to
      be continued by any successor to the
Employer.

              

      

       

      
        	
                18.3

              	
                Merger or
      Consolidation.  In the event the Plan is merged or
      consolidated with another plan, each Participant must be entitled to a
      benefit immediately after such merger or consolidation that is at least
      equal to the benefit the Participant would have been entitled to had the
      Plan terminated immediately before such merger or
      consolidation.  (See Section 4.1(d) for rules
      regarding vesting following a merger or consolidation.)  The
      Employer may authorize the Trustee to enter into a merger agreement with
      the Trustee of another plan to effect such merger or
      consolidation.  A merger agreement entered into by the Trustee
      is not part of this Plan and does not affect the Plan’s status as a
      Prototype Plan.  (See Section 3.3 for the applicable rules
      where amounts are transferred to this Plan from another
    plan.)

              

      

       

      
        
           

        

        
          124

          
            

          

        

        
           

        

      

      ARTICLE
19

      MISCELLANEOUS

       

      This
Article contains miscellaneous provisions concerning the Employer’s and
Participants’ rights and responsibilities under the Plan.

       

      
        	
                19.1

              	
                Exclusive
      Benefit.  Except as provided under Section 19.2, no
      part of the Plan assets (including any corpus or income of the Trust) may
      revert to the Employer prior to the satisfaction of all liabilities under
      the Plan nor will such Plan assets be used for, or diverted to, a purpose
      other than the exclusive benefit of Participants or their
      Beneficiaries.

              

      

       

      
        	
                19.2

              	
                Return of Employer
      Contributions.  Upon written request by the Employer, the
      Trustee must return any Employer Contributions provided that the
      circumstances and the time frames described below are
      satisfied.  The Trustee may request the Employer to provide
      additional information to ensure the amounts may be properly
      returned.  Any amounts returned shall not include earnings, but
      must be reduced by any losses.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Mistake of
      fact.  Any Employer Contributions made because of a
      mistake of fact must be returned to the Employer within one year of the
      contribution.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Disallowance of
      deduction.  Employer Contributions to the Trust are made
      with the understanding that they are deductible.  In the event
      the deduction of an Employer Contribution is disallowed by the IRS, such
      contribution (to the extent disallowed) must be returned to the Employer
      within one year of the disallowance of the
  deduction.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Failure to initially
      qualify.  Employer Contributions to the Plan are made
      with the understanding, in the case of a new Plan, that the Plan satisfies
      the qualification requirements of Code §401(a) as of the Plan’s
      Effective Date.  In the event that the Internal Revenue Service
      determines that the Plan is not initially qualified under the Code, any
      Employer Contributions (and allocable earnings) made incident to that
      initial qualification must be returned to the Employer within one year
      after the date the initial qualification is denied, but only if the
      application for the qualification is made 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 as the Secretary of the Treasury may
      prescribe.

              

      

       

      
        	
                19.3

              	
                Alienation or
      Assignment.  Except as permitted under applicable statute
      or regulation, a Participant or Beneficiary may not assign, alienate,
      transfer or sell any right or claim to a benefit or distribution from the
      Plan, and any attempt to assign, alienate, transfer or sell such a right
      or claim shall be void, except as permitted by statute or
      regulation.  Any such right or claim under the Plan shall not be
      subject to attachment, execution, garnishment, sequestration, or other
      legal or equitable process.  This prohibition against alienation
      or assignment also applies to the creation, assignment, or recognition of
      a right to a benefit payable with respect to a Participant pursuant to a
      domestic relations order, unless such order is determined to be a QDRO
      pursuant to Section 11.5, or any domestic relations order entered
      before January 1, 1985.

              

      

       

      
        	
                19.4

              	
                Participants’
      Rights.  The adoption of this Plan by the Employer does
      not give any Participant, Beneficiary, or Employee a right to continued
      employment with the Employer and does not affect the Employer’s right to
      discharge an Employee or Participant at anytime.  This Plan also
      does not create any legal or equitable rights in favor of any Participant,
      Beneficiary, or Employee against the Employer, Plan Administrator or
      Trustee.  Unless the context indicates otherwise, any amendment
      to this Plan is not applicable to determine the benefits accrued (and the
      extent to which such benefits are vested) by a Participant or former
      Employee whose employment terminated before the effective date of such
      amendment, except where application of such amendment to the terminated
      Participant or former Employee is required by statute, regulation or other
      guidance of general applicability.  Where the provisions of the
      Plan are ambiguous as to the application of an amendment to a terminated
      Participant or former Employee, the Plan Administrator has the authority
      to make a final determination on the proper interpretation of the
      Plan.

              

      

       

      
        	
                19.5

              	
                Military
      Service.  To the extent required under Code §414(u), an
      Employee who returns to employment with the Employer following a period of
      qualified military service will receive any contributions, benefits and
      service credit required under Code §414(u), provided the Employee
      satisfies all applicable requirements under the Code and
      regulations.

              

      

       

      
        
          
          

        

        
          125

          
            

          

        

        
          
          

        

      

      
        	
                19.6

              	
                Paired
      Plans.  If the Employer adopts more than one Standardized
      Agreement, each of the Standardized Agreements are considered to be Paired
      Plans, provided the Employer completes Part 13, #54 of the Agreement [Part
      13, #72 of the 401(k) Agreement] in a manner which ensures the plans
      together comply with the Annual Additions Limitation, as described in
      Article 7, and the Top-Heavy Plan rules, as described in
      Article 16.  If the Employer adopts Paired Plans, each Plan
      must have the same Plan Year.

              

      

       

      
        	
                19.7

              	
                Annuity
      Contract.  Any annuity contract distributed under the
      Plan must be nontransferable.  In addition, the terms of any
      annuity contract purchased and distributed to a Participant or to a
      Participant’s spouse must comply with all requirements under this
      Plan.

              

      

       

      
        	
                19.8

              	
                Use of IRS compliance
      programs.  Nothing in this Plan document should be
      construed to limit the availability of the IRS’ voluntary compliance
      programs, including the IRS Administrative Policy Regarding
      Self-Correction (APRSC) program.  An Employer may take whatever
      corrective actions are permitted under the IRS voluntary compliance
      programs, as is deemed appropriate by the Plan Administrator or
      Employer.

              

      

       

      
        	
                19.9

              	
                Loss of Prototype
      Status.  If the Plan as adopted by the Employer fails to
      attain or retain qualification, such Plan will no longer qualify as a
      Prototype Plan and will be considered an individually-designed
      plan.

              

      

       

      
        	
                19.10

              	
                Governing
      Law.  The provisions of this Plan shall be construed,
      administered, and enforced in accordance with the provisions of applicable
      Federal Law and, to the extent applicable, the laws of the state in which
      the Trustee has its principal place of business.  The foregoing
      provisions of this Section shall not preclude the Employer and the
      Trustee from agreeing to a different state law with respect to the
      construction, administration and enforcement of the
  Plan.

              

      

       

      
        	
                19.11

              	
                Waiver of
      Notice.  Any person entitled to a notice under the Plan
      may waive the right to receive such notice, to the extent such a waiver is
      not prohibited by law, regulation or other
  pronouncement.

              

      

       

      
        	
                19.12

              	
                Use of Electronic
      Media.  The Plan Administrator may use telephonic or
      electronic media to satisfy any notice requirements required by this Plan,
      to the extent permissible under regulations (or other generally applicable
      guidance).  In addition, a Participant’s consent to immediate
      distribution, as required by Article 8, may be provided through
      telephonic or electronic means, to the extent permissible under
      regulations (or other generally applicable guidance).  The Plan
      Administrator also may use telephonic or electronic media to conduct plan
      transactions such as enrolling participants, making (and changing) salary
      reduction elections, electing (and changing) investment allocations,
      applying for Plan loans, and other transactions, to the extent permissible
      under regulations (or other generally applicable
  guidance).

              

      

       

      
        	
                19.13

              	
                Severability of
      Provisions.  In the event that any provision of this Plan
      shall be held to be illegal, invalid or unenforceable for any reason, the
      remaining provisions under the Plan shall be construed as if the illegal,
      invalid or unenforceable provisions had never been included in the
      Plan.

              

      

       

      
        	
                19.14

              	
                Binding
      Effect.  The Plan, and all actions and decisions made
      thereunder, shall be binding upon all applicable parties, and their heirs,
      executors, administrators, successors and
  assigns.

              

      

       

      
        
           

        

        
          126

          
            

          

        

        
           

        

      

      ARTICLE
20

      GUST
ELECTIONS AND EFFECTIVE DATES

       

      The
provisions of this Plan are generally effective as of the Effective Date
designated on the Signature Page of the Agreement.  Appendix A of
the Agreement also allows for special effective dates for specified provisions
of the Plan, which override the general Effective Date under the
Agreement.  Section 22.96 refers to a series of laws that have
been enacted since 1994 as the GUST Legislation, for which extended time (known
as the remedial amendment period) was provided to Employers to conform their
plan documents to such laws.  This Article prescribes special
effective date rules for conforming plans to the GUST Legislation.

       

      
        	
                20.1

              	
                GUST Effective
      Dates.  If the Agreement is adopted within the remedial
      amendment period for the GUST Legislation, and the Plan has not previously
      been restated to comply with the GUST Legislation, then special effective
      dates apply to certain provisions.  These special effective
      dates apply to the appropriate provisions of the Plan, even if such
      special effective dates are earlier than the Effective Date identified on
      the Signature Page of the Agreement.  The Employer may specify
      in elections provided in Appendix B of the Agreement, how the Plan
      was operated to comply with the GUST
      Legislation.  Appendix B need only be completed if the
      Employer operated this Plan in a manner that is different from the default
      provisions contained in this Plan or the elective choices made under the
      Agreement.  If the Employer did not operate the Plan in a manner
      that is different from the default provisions or elective provisions of
      the Plan or, if the Plan is not being restated for the first time to
      comply with the GUST Legislation, and prior amendments or restatements of
      the Plan satisfied the requirement to amend timely to comply with the GUST
      Legislation, Appendix B need not be completed and may be removed from
      the Agreement.

              

      

       

      If one or
more qualified retirement plans have been merged into this Plan, the provisions
of the merging plan(s) will remain in full force and effect until the Effective
Date of the plan merger(s), unless provided otherwise under Appendix A-12
of the Agreement [Appendix A-16 of the 401(k) Agreement].  If the
merging plan(s) have not been amended to comply with the changes required under
the GUST Legislation, the merging plan(s) will be deemed amended retroactively
for such required changes by operation of this Agreement.  The
provisions required by the GUST Legislation (as provided under this BPD and
related Agreements) will be effective for purposes of the merging plan(s) as of
the same effective date that is specified for that GUST provision in this BPD
and Appendix B of the Agreement (even if that date precedes the general
Effective Date specified in the Agreement).

       

      
        	
                20.2

              	
                Highly Compensated Employee
      Definition.  The definition of Highly Compensated
      Employee under Section 22.99 is modified effective for Plan Years
      beginning after December 31, 1996.  Under the current
      definition of Highly Compensated Employee, the Employer must designate
      under the Plan whether it is using the Top-Paid Group Test and whether it
      is using the Calendar Year Election or, for the 1997 Plan Year, whether it
      used the Old-Law Calendar Year
Election.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Top-Paid Group
      Test.  In determining whether an Employee is a Highly
      Compensated Employee, the Top-Paid Group Test under
      Section 22.99(b)(4) does not apply unless the Employer
      specifically elects under Part 13, #50.a. of the Agreement [Part 13,
      #68.a. of the 401(k) Agreement] to have the Top-Paid Group Test
      apply.  The Employer’s election to use or not use the Top-Paid
      Group Test generally applies for all years beginning with the Effective
      Date of the Plan (or the first Plan Year beginning after December 31,
      1996, if later).  However, because the Employer may not have
      operated the Plan consistent with this Top-Paid Group Test election for
      all years prior to the date this Plan restatement is adopted,
      Appendix B-La.  of the Agreement also permits the Employer
      to override the Top-Paid Group Test election under this Plan for specified
      Plan Years beginning after December 31, 1996, and before the date
      this Plan restatement is adopted.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Calendar Year
      Election.  In determining whether an Employee is a Highly
      Compensated Employee, the Calendar Year Election under
      Section 22.99(b)(5) does not apply unless the Employer
      specifically elects under Part 13, #50.b. of the Agreement [Part 13,
      #68.b. of the 401(k) Agreement] to have the Calendar Year Election
      apply.  The Employer’s election to use or not use the Calendar
      Year Election is generally effective for all years beginning with the
      Effective Date of this Plan (or the first Plan Year beginning after
      December 31, 1996, if later).  However, because the
      Employer may not have operated the Plan consistent with this Calendar Year
      Election for all years prior to the date this Plan restatement is adopted,
      Appendix B-l .b. of the Agreement permits the Employer to override
      the Calendar Year Election under this Plan for specified Plan Years
      beginning after December 31, 1996, and before the date this Plan
      restatement is adopted.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Old-Law Calendar Year
      Election.  In determining whether an Employee was a
      Highly Compensated Employee for the Plan Year beginning in 1997, a special
      Old-Law Calendar Year Election was available.  (See
      Section 22.99(b)(6) for the definition of the Old-Law Calendar Year
      Election.)  Appendix B-1.c. of the Agreement permits the
      Employer to designate whether it used the Old-Law Calendar Year Election
      for the 1997 Plan Year.  If the Employer did not use the Old-Law
      Calendar Year Election, the election in Appendix B-1.c. need not be
      completed.

              

      

       

      
        
          
          

        

        
          127

          
            

          

        

        
          
          

        

      

      
        	
                20.3

              	
                Required Minimum
      Distributions.  Appendix B-2 of the Agreement
      permits the Employer to designate how it complied with the GUST
      Legislation changes to the required minimum distribution
      rules.  Section 10.4 describes the application of the GUST
      Legislation changes to the required minimum distribution
      rules.

              

      

       

      
        	
                20.4

              	
                $5,000 Involuntary Distribution
      Threshold.  For Plan Years beginning on or after
      August 5, 1997, a Participant (and spouse, if the Joint and Survivor
      Annuity rules apply under Article 9) must consent to a distribution
      from the Plan if the Participant’s vested Account Balance exceeds
      $5,000.  (See Section 8.3(e) for the applicable rules
      for determining the value of a Participant’s vested Account Balance) For
      Plan Years beginning before August 5, 1997, the consent threshold was
      $3,500 instead of $5,000.

              

      

       

      The
increase in the consent threshold to $5,000 is generally effective for Plan
Years beginning on or after August 5, 1997.  However, because the
Employer may not have operated the Plan consistent with the $5,000 threshold for
all years prior to the date this Plan restatement was adopted,
Appendix B-3.a. of the Agreement permits the Employer to designate the Plan
Year during which it began applying the higher $5,000 consent
threshold.  If the Employer began applying the $5,000 consent
threshold for Plan Years beginning on or after August 5, 1997,
Appendix B-3.a. need not be completed.  If the Employer did not
begin using the $5,000 consent threshold until some later date, the Employer
must designate the appropriate date in Appendix B-3.a.

       

      
        	
                20.5

              	
                Repeal of Family Aggregation
      for Allocation Purposes.  For Plan Years beginning on or
      after January 1, 1997, the family aggregation rules were
      repealed.  For Plan Years beginning before January 1, 1997,
      the family aggregation rules required that family members of a
      Five-Percent Owner or one of the 10 Employees with the highest ownership
      interest in the Employer were aggregated as a single Highly Compensated
      Employee for purposes of determining such individuals’ share of any
      contributions under the Plan.  In determining the allocation for
      such aggregated individuals, the Compensation Dollar Limitation (as
      defined in Section 22.32) was applied on an aggregated basis with
      respect to the Five-Percent Owner or top-10 owner, his/her spouse, and
      his/her minor children (under the age of
19).

              

      

       

      The
family aggregation rules were repealed effective for Plan Years beginning on or
after January 1, 1997.  However, because the Employer may not
have operated the Plan consistent with the repeal of family aggregation for all
years prior to the date this Plan restatement is adopted, Appendix B-3.b.
of the Agreement permits the Employer to designate the Plan Year during which it
repealed family aggregation for allocation purposes.  If the Employer
implemented the repeal of family aggregation for Plan Years beginning on or
after January 1, 1997, Appendix B-3.b. need not be
completed.  If the Employer did not implement the repeal of family
aggregation until some later date, the Employer must designate the appropriate
date in Appendix B-3.b.

       

      
        	
                20.6

              	
                ADP/ACP Testing
      Methods.  The GUST Legislation modified the
      nondiscrimination testing rules for Section 401(k) Deferrals,
      Employer Matching Contributions, and Employee After-Tax Contributions,
      effective for Plan Years beginning after December 31,
      1996.  For purposes of applying the ADP Test and ACP Test under
      the 401(k) Agreement, the Employer must designate the testing methodology
      used for each Plan Year.  (See Article 17 for the
      definition of the ADP Test and the ACP Test and the applicable testing
      methodology.)

              

      

       

      Part 4F
of the 401(k) Agreement contains elective provisions for the Employer to
designate the testing methodology it will use in performing the ADP Test and the
ACP Test.  Appendix B-5.a. of the 401(k) Agreement contains
elective provisions for the Employer to designate the testing methodology it
used for Plan Years that began before the adoption of the
Agreement.

       

      
        	
                20.7

              	
                Safe Harbor 401(k)
      Plan.  Effective for Plan Years beginning after
      December 31, 1998, the Employer may elect under Part 4E of the 401(k)
      Agreement to apply the Safe Harbor 401(k) Plan provisions.  To
      qualify as a Safe Harbor 401(k) Plan for a Plan Year, the Plan must be
      identified as a Safe Harbor 401(k) Plan for such
  year.

              

      

       

      If the
Employer elects under Part 4E to apply the Safe Harbor 401(k) Plan provisions,
the Plan generally will be considered a Safe Harbor Plan for all Plan Years
beginning with the Effective Date of the Plan (or January 1, 1999, if
later).  Likewise, if the Employer does not elect to apply the Safe
Harbor 401(k) provisions, the Plan generally will not be considered a Safe
Harbor Plan for such year.  However, because the Employer may have
operated the Plan as a Safe Harbor 401(k) Plan for Plan Years prior to the
Effective Date of this Plan or may not have operated the Plan consistent with
its election under Part 4E to apply (or to not apply) the Safe Harbor 401(k)
Plan provisions for all years prior to the date this Plan restatement is
adopted, Appendix B-5.b. of the 401(k) Agreement permits the Employer to
designate any Plan Year in which the Plan was (or was not) a Safe Harbor 401(k)
Plan.  Appendix B-5.b. should only be completed if the Employer
operated this Plan prior to date it was actually adopted in a manner that is
inconsistent with the election made under Part 4E of the Agreement.

       

      
        
          
          

        

        
          128

          
            

          

        

        
          
          

        

      

      If the
Employer elects under Appendix B-5.b. of the Agreement to apply the Safe
Harbor 401(k) Plan provisions for any Plan Year beginning prior to the date this
Plan is adopted, the Plan must have complied with the requirements under
Section 17.6 for such year.  The type and amount of the Safe
Harbor Contribution for such Plan Year(s) is the type and amount of contribution
described in the Participant notice issued pursuant to
Section 17.6(a)(4) for such Plan Year.

       

      
        
           

        

        
          129

          
            

          

        

        
           

        

      

      ARTICLE
21

      PARTICIPATION
BY RELATED EMPLOYERS (CO-SPONSORS)

       

      
        	
                21.1

              	
                Co-Sponsor Adoption
      Page.  A Related Employer may elect to participate under
      this Plan by executing a Co-Sponsor Adoption Page under the
      Agreement.  By executing a Co-Sponsor Adoption Page, the
      Co-Sponsor adopts all the provisions of the Plan, including the elective
      choices made by the Employer under the Agreement.  The
      Co-Sponsor is also bound by any amendments made to the Plan in accordance
      with Article 18.  The Co-Sponsor agrees to use the same
      Trustee as is designated on the Trustee Declaration under the Agreement,
      except as provided in a separate trust agreement authorized under
      Article 12.

              

      

       

      
        	
                21.2

              	
                Participation by Employees of
      Co-Sponsor.  A Related Employer may not contribute to
      this Plan unless it executes the Co-Sponsor Adoption Page.  (See
      Section 1.3 for a discussion of the eligibility rules as they apply
      to Employees of Related Employers who do not execute a Co-Sponsor Adoption
      Page.)  However, in applying the provisions of this Plan, Total
      Compensation (as defined in Section 22.197) includes amounts earned
      with a Related Employer, regardless of whether such Related Employer
      executes a Co-Sponsor Adoption Page.  The Employer may elect
      under Part 3, #10b.(7) of the Nonstandardized Agreement [Part 3, #10.i. of
      the Nonstandardized 401(k) Agreement] to exclude amounts earned with a
      Related Employer that does not execute a Co-Sponsor Page for purposes of
      determining an Employee’s Included Compensation under the
      Plan.

              

      

       

      
        	
                21.3

              	
                Allocation of Contributions and
      Forfeitures.  Unless selected otherwise under the
      Co-Sponsor Adoption Page, any contributions made by a Co-Sponsor (and any
      forfeitures relating to such contributions) will be allocated to all
      Eligible Participants employed by the Employer and Co-Sponsors in
      accordance with the provisions under this Plan.  Under a
      Nonstandardized Agreement, a Co-Sponsor may elect under the Co-Sponsor
      Page to allocate its contributions (and forfeitures relating to such
      contributions) only to the Eligible Participants employed by the
      Co-Sponsor making such contributions.  If so elected, Employees
      of the Co-Sponsor will not share in an allocation of contributions (or
      forfeitures relating to such contributions) made by any other Related
      Employer (except in such individual’s capacity as an Employee of that
      other Related Employer).  Where contributions are allocated only
      to the Employees of a contributing Co-Sponsor, the Plan Administrator will
      maintain a separate accounting of an Employee’s Account Balance
      attributable to the contributions of a particular
      Co-Sponsor.  This separate accounting is necessary only for
      contributions that are not 100% vested, so that the allocation of
      forfeitures attributable to such contributions can be allocated for the
      benefit of the appropriate Employees.  An election to allocate
      contributions and forfeitures only to the Eligible Participants employed
      by the Co-Sponsor making such contributions will preclude the Plan from
      satisfying the nondiscrimination safe harbor rules under Treas. Reg.
      §1.401(a)(4)-2 and may require additional nondiscrimination
      testing.

              

      

       

      
        	
                21.4

              	
                Co-Sponsor No Longer a Related
      Employer.  If a Co-Sponsor becomes a Former Related
      Employer because of an acquisition or disposition of stock or assets, a
      merger, or similar transaction, the Co-Sponsor will cease to participate
      in the Plan as soon as administratively feasible.  If the
      transition rule under Code §410(b)(6)(C) applies, the Co-Sponsor will
      cease to participate in the Plan as soon as administratively feasible
      after the end of the transition period described in Code
      §410(b)(6)(C).  If a Co-Sponsor ceases to be a Related Employer
      under this Section 21.4, the following procedures may be followed to
      discontinue the Co-Sponsor’s participation in the
  Plan.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Manner of discontinuing
      participation.  To document the cessation of
      participation by a Former Related Employer, the Former Related Employer
      may discontinue its participation as follows:  (1) the
      Former Related Employer adopts a resolution that formally terminates
      active participation in the Plan as of a specified date, (2) the
      Employer that has executed the Signature Page of the Agreement reexecutes
      such page, indicating an amendment by page substitution through the
      deletion of the Co-Sponsor Adoption Page executed by the Former Related
      Employer, and (3) the Former Related Employer provides any notices to
      its Employees that are required by law.  Discontinuance of
      participation means that no further benefits accrue after the effective
      date of such discontinuance with respect to employment with the Former
      Related Employer.  The portion of the Plan attributable to the
      Former Related Employer may continue as a separate plan, under which
      benefits may continue to accrue, through the adoption by the Former
      Related Employer of a successor plan (which may be created through the
      execution of a separate Agreement by the Former Related Employer) or by
      spin-off of that portion of the Plan followed by a merger or transfer into
      another existing plan, as specified in a merger or transfer
      agreement.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Multiple employer
      plan.  If, after a Co-Sponsor becomes a Former Related
      Employer, its Employees continue to accrue benefits under this Plan, the
      Plan will be treated as a multiple employer plan to the extent required by
      law.  So long as the discontinuance procedures of this
      Section are satisfied, such treatment as a multiple employer plan
      will not affect reliance on the favorable IRS letter issued to the
      Prototype Sponsor or any determination letter issued on the
      Plan.

              

      

       

      
        
          
          

        

        
          130

          
            

          

        

        
          
          

        

      

      
        	
                21.5

              	
                Special Rules for Standardized
      Agreements.  As stated in Section 1.3(b) of
      this BPD, under a Standardized Agreement each Related Employer (who has
      Employees who may be eligible to participate in the Plan) is required to
      execute a Co-Sponsor Adoption Page.  If a Related Employer fails
      to execute a Co-Sponsor Adoption Page, the Plan will be treated as an
      individually-designed plan, except as provided in subsections (a) and
      (b) below.  Nothing in this Plan shall be construed to
      treat a Related Employer as participating in the Plan in the absence of a
      Co-Sponsor Adoption Page executed by that Related
  Employer.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                New Related
      Employer.  If an organization becomes a New Related
      Employer after the Effective Date of the Agreement by reason of an
      acquisition or disposition of stock or assets, a merger, or similar
      transaction, the New Related Employer must execute a Co-Sponsor Page no
      later than the end of the transition period described in Code
      §410(b)(6)(C).  Participation of the New Related Employer must
      be effective no later than the first day of the Plan Year that begins
      after such transition period ends.  If the transition period in
      Code §410(b)(6)(C) is not applicable, the effective date of the New
      Related Employer’s participation in the Plan must be no later than the
      date it became a Related Employer.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Former Related
      Employer.  If an organization ceases to be a Related
      Employer (Former Related Employer), the provisions of Section 21.4,
      relating to discontinuance of participation,
  apply.

              

      

       

      Under the
Standardized Agreement, if the rules of subsections (a) or (b) are
followed, the Employer may continue to rely on the favorable IRS letter issued
to the Prototype Sponsor during any period in which a New Related Employer is
not participating in the Plan or a Former Related Employer continues to
participate in the Plan.  If the rules of subsections (a) or
(b) are not followed, the Plan is treated as an individually-designed plan
for any period of such noncompliance.

       

      
        
           

        

        
          131

          
            

          

        

        
           

        

      

      ARTICLE
22

      PLAN
DEFINITIONS

       

      This
Article contains definitions for common terms that are used throughout the
Plan.  All capitalized terms under the Plan are defined in this
Article.  Where applicable, this Article will refer to other
Sections of the Plan where the term is defined.

       

      
        	
                22.1

              	
                Account.  The
      separate Account maintained for each Participant under the
      Plan.  To the extent applicable, a Participant may have any (or
      all) of the following separate sub-Accounts within his/her
      Account:  Employer Contribution Account, Section 401(k)
      Deferral Account, Employer Matching Contribution Account, QMAC Account,
      QNEC Account, Employee After-Tax Contribution Account, Safe Harbor
      Matching Contribution Account, Safe Harbor Nonelective Contribution
      Account, Rollover Contribution Account, and Transfer
      Account.  The Transfer Account also may have any (or all) of the
      sub-Accounts listed above.  The Plan Administrator may maintain
      other sub-Accounts, if necessary, for proper administration of the
      Plan.

              

      

       

      
        	
                22.2

              	
                Account
      Balance.  A Participant’s Account Balance is the total
      value of all Accounts (whether vested or not) maintained for the
      Participant.  A Participant’s vested Account Balance includes
      only those amounts for which the Participant has a vested interest in
      accordance with the provisions under Article 4 and Part 6 of the
      Agreement.  A Participant’s Section 401(k) Deferral
      Account, QMAC Account, QNEC Account, Employee After-Tax Contribution
      Account, Safe Harbor Matching Contribution Account, Safe Harbor
      Nonelective Contribution Account, and Rollover Contribution Account are
      always 100% vested.

              

      

       

      
        	
                22.3

              	
                Accrued
      Benefit.  If referred to in the context of a Defined
      Contribution Plan, the Accrued Benefit is the Account
      Balance.  If referred to in the context of a Defined Benefit
      Plan, the Accrued Benefit is the benefit accrued under the benefit formula
      prescribed by the Defined Benefit
Plan.

              

      

       

      
        	
                22.4

              	
                ACP -- Average Contribution
      Percentage.  The average of the contribution percentages
      for the Highly Compensated Employee Group and the Nonhighly Compensated
      Employee Group, which are tested for nondiscrimination under the ACP
      Test.  See
Section 17.7(a).

              

      

       

      
        	
                22.5

              	
                ACP Test - Actual Contribution
      Percentage Test.  The special nondiscrimination test that
      applies to Employer Matching Contributions and/or Employee After-Tax
      Contributions under the 401(k) Agreement.  See
      Section 17.3.

              

      

       

      
        	
                22.6

              	
                Actual Hours Crediting
      Method.  The Actual Hours Crediting Method is a method
      for counting service for purposes of Plan eligibility and
      vesting.  Under the Actual Hours Crediting Method, an Employee
      is credited with the actual Hours of Service the Employee completes with
      the Employer or the number of Hours of Service for which the Employee is
      paid (or entitled to payment).

              

      

       

      
        	
                22.7

              	
                Adoption
      Agreement.  See the definition for
  Agreement.

              

      

       

      
        	
                22.8

              	
                ADP - Average Deferral
      Percentage.  The average of the deferral percentages for
      the Highly Compensated Employee Group and the Nonhighly Compensated
      Employee Group, which are tested for nondiscrimination under the ADP
      Test.  See
Section 17.7(b).

              

      

       

      
        	
                22.9

              	
                ADP Test -- Actual Deferral
      Percentage Test.  The special nondiscrimination test that
      applies to Section 401(k) Deferrals under the 401(k)
      Agreement.  See
Section 17.2.

              

      

       

      
        	
                22.10

              	
                Agreement.  The
      Agreement (sometimes referred to as the “Adoption Agreement”) contains the
      elective provisions under the Plan that an Employer completes to
      supplement or modify the provisions under the BPD.  Each
      Employer that adopts this Plan must complete and execute the appropriate
      Agreement.  An Employer may adopt more than one Agreement under
      this Prototype Plan.  Each executed Agreement is treated as a
      separate Plan and Trust.  For example, if an Employer executes a
      profit sharing plan Agreement and a money purchase plan Agreement, the
      Employer is treated as maintaining two separate Plans under this Prototype
      Plan document.  An Agreement is treated as a single Plan, even
      if there is one or more executed Co-Sponsor Adoption Pages associated with
      the Agreement.

              

      

       

      
        	
                22.11

              	
                Aggregate
      Limit.  The limit imposed under the Multiple Use Test on
      amounts subject to both the ADP Test and the ACP Test.  See
      Section 17.4(a).

              

      

       

      
        	
                22.12

              	
                Alternate
      Payee.  A person designated to receive all or a portion
      of the Participant’s benefit pursuant to a QDRO.  See
      Section 11.5.

              

      

       

      
        
          
          

        

        
          132

          
            

          

        

        
          
          

        

      

      
        	
                22.13

              	
                Anniversary Year
      Method.  A method for determining Eligibility Computation
      Periods after an Employee’s initial Eligibility Computation
      Period.  See Section 1.4(c)(2) for more detailed
      discussion of the Anniversary Year
Method.

              

      

       

      
        	
                22.14

              	
                Anniversary
      Years.  An alternative period for measuring Vesting
      Computation Periods.  See
  Section 4.4.

              

      

       

      
        	
                22.15

              	
                Annual
      Additions.  The amounts taken into account under a
      Defined Contribution Plan for purposes of applying the limitation on
      allocations under Code §415.  See Section 7.4(a) for
      the definition of Annual Additions.

              

      

       

      
        	
                22.16

              	
                Annual Additions
      Limitation.  The limit on the amount of Annual Additions
      a Participant may receive under the Plan during a Limitation
      Year.  See
Article 7.

              

      

       

      
        	
                22.17

              	
                Annuity Starting
      Date.  This Plan does not use the term Annuity Starting
      Date.  To determine whether the notice and consent requirements
      in Articles 8 and 9 are satisfied, the Distribution Commencement Date (see
      Section 22.56) is used, even for a distribution that is made in the
      form of an annuity.  However, the payment made on the
      Distribution Commencement Date under an annuity form of payment may
      reflect annuity payments that are calculated with reference to an “annuity
      starting date” that occurs prior to the Distribution Commencement Date
      (e.g., the first day of the month in which the Distribution Commencement
      Date falls).

              

      

       

      
        	
                22.18

              	
                Applicable Life
      Expectancy.  The Life Expectancy used to determine a
      Participant’s required minimum distribution under
      Article 10.  See
  Section 10.3(d).

              

      

       

      
        	
                22.19

              	
                Applicable
      Percentage.  The maximum percentage of Excess
      Compensation that may be allocated to Eligible Participants under the
      Permitted Disparity Method.  See
  Article 2.

              

      

       

      
        	
                22.20

              	
                Average
      Compensation.  The average of a Participant’s annual
      Included Compensation during the Averaging Period designated under Part 3,
      #11 of the target benefit plan Agreement.  See
      Section 2.5(d)(1) for a complete definition of Average
      Compensation.

              

      

       

      
        	
                22.21

              	
                Averaging
      Period.  The period used for determining an Employee’s
      Average Compensation.  Unless modified under Part 3, #11.a. of
      the target benefit plan Agreement, the Averaging Period is the three
      (3) consecutive Measuring Periods during the Participant’s Employment
      Period which produces the highest Average
  Compensation.

              

      

       

      
        	
                22.22

              	
                Balance Forward
      Method.  A method for allocating net income or loss to
      Participants’ Accounts based on the Account Balance as of the most recent
      Valuation Date under the Plan.  See
      Section 13.4(a).

              

      

       

      
        	
                22.23

              	
                Basic Plan
      Document.  See the definition for
  BPD.

              

      

       

      
        	
                22.24

              	
                Beneficiary.  A
      person designated by the Participant (or by the terms of the Plan) to
      receive a benefit under the Plan upon the death of the
      Participant.  See Section 8.4(c) for the applicable
      rules for determining a Participant’s Beneficiaries under the
      Plan.

              

      

       

      
        	
                22.25

              	
                BPD.  The BPD
      (sometimes referred to as the “Basic Plan Document”) is the portion of the
      Plan that contains the non-elective provisions.  The provisions
      under the BPD may be supplemented or modified by elections the Employer
      makes under the Agreement or by separate governing documents that are
      expressly authorized by the BPD.

              

      

       

      
        	
                22.26

              	
                Break-in-Service -
      Eligibility.  Generally, an Employee incurs a
      Break-in-Service for eligibility purposes for each Eligibility Computation
      Period during which the Employee does not complete more than 500 Hours of
      Service with the Employer.  However, if the Employer elects
      under Part 7 of the Agreement to require less than 1,000 Hours of Service
      to earn a Year of Service for eligibility purposes, a Break in Service
      will occur for any Eligibility Computation Period during which the
      Employee does not complete more than one-half (1/2) of the Hours of
      Service required to earn a Year of Service.  (See
      Section 1.6 for a discussion of the eligibility Break-in-Service
      rules.  Also see Section 6.5(b) for rules applicable
      to the determination of a Break in Service when the Elapsed Time Method is
      used.)

              

      

       

      
        	
                22.27

              	
                Break-in-Service -
      Vesting.  Generally, an Employee incurs a
      Break-in-Service for vesting purposes for each Vesting Computation Period
      during which the Employee does not complete more than 500 Hours of Service
      with the Employer.  However, if the Employer elects under Part 7
      of the Agreement to require less than 1,000 Hours of Service to earn a
      Year of Service for vesting purposes, a Break in Service will occur for
      any Vesting Computation Period during which the Employee does not complete
      more than one-half (1/2) of the Hours of Service required to earn a Year
      of Service.  (See Section 4.6 for a discussion of the
      vesting Break-in-Service rules.  Also see
      Section 6.5(b) for rules applicable to the determination of a
      Break in Service when the Elapsed Time Method is
  used.)

              

      

       

      
        
          
          

        

        
          133

          
            

          

        

        
          
          

        

      

      
        	
                22.28

              	
                Calendar Year
      Election.  A special election used for determining the
      Lookback Year in applying the Highly Compensated Employee test under
      Section 22.99.

              

      

       

      
        	
                22.29

              	
                Cash-Out
      Distribution.  A total distribution made to a partially
      vested Participant upon termination of participation under the
      Plan.  See Section 5.3(a) for the rules regarding the
      forfeiture of nonvested benefits upon a Cash-Out Distribution from the
      Plan.

              

      

       

      
        	
                22.30

              	
                Code.  The
      Internal Revenue Code of 1986, as
amended.

              

      

       

      
        	
                22.31

              	
                Code §415 Safe Harbor
      Compensation.  An optional definition of compensation
      used to determine Total Compensation.  This definition may be
      selected under Part 3, #9.c. of the Agreement.  See
      Section 22.197(c) for the definition of Code §415 Safe Harbor
      Compensation.

              

      

       

      
        	
                22.32

              	
                Compensation Dollar
      Limitation.  The maximum amount of compensation that can
      be taken into account for any Plan Year for purposes of determining a
      Participant’s Included Compensation (see Section 22.102) or Testing
      Compensation (see Section 22.190).  For Plan Years
      beginning on or after January 1, 1994, the Compensation Dollar
      Limitation is $150,000, as adjusted for increases in the cost-of-living in
      accordance with Code
§401(a)(17)(B).

              

      

       

      In
determining the Compensation Dollar Limitation for any applicable period for
which Included Compensation or Testing Compensation is being determined (the
“determination period”), the cost-of-living adjustment in effect for a calendar
year applies to any determination period beginning with or within such calendar
year.  If a determination period consists of fewer than 12 months, the
Compensation Dollar Limitation for such period is an amount equal to the
otherwise applicable Compensation Dollar Limitation multiplied by a fraction,
the numerator of which is the number of months in the short determination
period, and the denominator of which is 12.  A determination period
will not be considered to be less than 12 months merely because compensation is
taken into account only for the period the Employee is an Eligible
Participant.  If Section 401(k) Deferrals, Employer Matching
Contributions, or Employee After-Tax Contributions are separately determined for
each pay period, no proration of the Compensation Dollar Limitation is required
with respect to such pay periods.

       

      For Plan
Years beginning on or after January 1, 1989, and before January 1,
1994, the Compensation Dollar Limitation taken into account for determining all
benefits provided under the Plan for any Plan Year shall not exceed
$200,000.  This limitation shall be adjusted by the Secretary at the
same time and in the same manner as under Code §415(d), except that the dollar
increase in effect on January 1 of any calendar year is effective for Plan
Years beginning in such calendar year and the first adjustment to the $200,000
limitation is effective on January 1, 1990.

       

      If
compensation for any prior determination period is taken into account in
determining a Participant’s allocations for the current Plan Year, the
compensation for such prior determination period is subject to the applicable
Compensation Dollar Limitation in effect for that prior period.  For
this purpose, in determining allocations in Plan Years beginning on or after
January 1, 1989, the Compensation Dollar Limitation in effect for
determination periods beginning before that date is $200,000.  In
addition, in determining allocations in Plan Years beginning on or after
January 1, 1994, the Compensation Dollar Limitation in effect for
determination periods beginning before that date is $150,000.

       

      
        	
                22.33

              	
                Co-Sponsor.  A
      Related Employer that adopts this Plan by executing the Co-Sponsor
      Adoption Page under the Agreement.  See Article 21 for the
      rules applicable to contributions and deductions for contributions made by
      a Co-Sponsor.

              

      

       

      
        	
                22.34

              	
                Co-Sponsor Adoption
      Page.  The execution page under the Agreement that
      permits a Related Employer to adopt this Plan as a
      Co-Sponsor.  See
Article 21.

              

      

       

      
        	
                22.35

              	
                Covered
      Compensation.  The average (without indexing) of the
      Taxable Wage Bases in effect for each calendar year during the 35-year
      period ending with the last day of the calendar year in which the
      Participant attains (or will attain) Social Security Retirement
      Age.  See
Section 2.5(d)(2).

              

      

       

      
        	
                22.36

              	
                Cumulative Disparity
      Limit.  A limit on the amount of permitted disparity that
      may be provided under the target benefit plan Agreement.  See
      Section 2.5(c)(3)(iv).

              

      

       

      
        	
                22.37

              	
                Current Year Testing
      Method.  A method for applying the ADP Test and/or the
      ACP Test.  See Section 17.2(a)(2) for a discussion of
      the Current Year Testing Method under the ADP Test and 17.3(a)(2) for
      a discussion of the Current Year Testing Method under the ACP
      Test.

              

      

       

      
        
          
          

        

        
          134

          
            

          

        

        
          
          

        

      

      
        	
                22.38

              	
                Custodian.  An
      organization that has custody of all or any portion of the Plan
      assets.  See
Section 12.11.

              

      

       

      
        	
                22.39

              	
                Davis-Bacon Act
      Service.  A Participant’s service used to apply the
      Davis-Bacon Contribution Formula under Part 4 of the Nonstandardized
      Agreement [Part 4C of the Nonstandardized 401(k)
      Agreement].  For this purpose, Davis-Bacon Act Service is any
      service performed by an Employee under a public contract subject to the
      Davis-Bacon Act or to any other federal, state or municipal prevailing
      wage law.  See
Section 2.2(a)(1).

              

      

       

      
        	
                22.40

              	
                Davis-Bacon Contribution
      Formula.  The Employer may elect under Part 4 of the
      Nonstandardized Agreement [Part 4C of the Nonstandardized 401(k)
      Agreement] to provide an Employer Contribution for each Eligible
      Participant who performs Davis-Bacon Act Service.  (See
      Section 2.2(a)(1) (profit sharing plan and 401(k) plan) and
      Section 2.4(e) (money purchase plan) for special rules regarding
      the application of the Davis-Bacon Contribution
  Formula.)

              

      

       

      
        	
                22.41

              	
                Defined Benefit
      Plan.  A plan under which a Participant’s benefit is
      based solely on the Plan’s benefit formula without the establishment of
      separate Accounts for Participants.

              

      

       

      
        	
                22.42

              	
                Defined Benefit Plan
      Fraction.  A component of the combined limitation test
      under Code §415(e) for Employers that maintain or ever maintained
      both a Defined Contribution and a Defined Benefit Plan.  See
      Section 7.5 (b)(1).

              

      

       

      
        	
                22.43

              	
                Defined Contribution
      Plan.  A plan that provides for individual Accounts for
      each Participant to which all contributions, forfeitures, income,
      expenses, gains and losses under the Plan are credited or
      deducted.  A Participant’s benefit under a Defined Contribution
      Plan is based solely on the fair market value of his/her vested Account
      Balance.

              

      

       

      
        	
                22.44

              	
                Defined Contribution Plan
      Dollar Limitation.  The maximum dollar amount of Annual
      Additions an Employee may receive under the Plan.  See
      Section 7.4(b).

              

      

       

      
        	
                22.45

              	
                Defined Contribution Plan
      Fraction.  A component of the combined limitation test
      under Code §415(e) for Employers that maintain or ever maintained
      both a Defined Contribution and a Defined Benefit Plan.  See
      Section 7.5(b)(2).

              

      

       

      
        	
                22.46

              	
                Designated
      Beneficiary.  A Beneficiary who is designated by the
      Participant (or by the terms of the Plan) and whose Life Expectancy is
      taken into account in determining minimum distributions under Code
      §401(a)(9).  See
Article 10.

              

      

       

      
        	
                22.47

              	
                Determination
      Date.  The date as of which the Plan is tested to
      determine whether it is a Top-Heavy Plan.  See
      Section 16.3(a).

              

      

       

      
        	
                22.48

              	
                Determination
      Period.  The period during which contributions to the
      Plan are tested to determine if the Plan is a Top-Heavy
      Plan.  See
Section 16.3(b).

              

      

       

      
        	
                22.49

              	
                Determination
      Year.  The Plan Year for which an Employee’s status as a
      Highly Compensated Employee is being determined.  See
      Section 22.99(b)(1).

              

      

       

      
        	
                22.50

              	
                Directed
      Account.  The Plan assets under a Trust which are held
      for the benefit of a specific Participant.  See
      Section 13.4(b).

              

      

       

      
        	
                22.51

              	
                Directed
      Trustee.  A Trustee is a Directed Trustee to the extent
      that the Trustee’s investment powers are subject to the direction of
      another person.  See
  Section 12.2(b).

              

      

       

      
        	
                22.52

              	
                Direct
      Rollover.  A rollover, at the Participant’s direction, of
      all or a portion of the Participant’s vested Account Balance directly to
      an Eligible Retirement Plan.  See
    Section 8.8.

              

      

       

      
        	
                22.53

              	
                Disabled.  Except
      as modified under Part 13, #55 of the Agreement [Part 13, #73 of the
      401(k) Agreement], an individual is considered Disabled for purposes of
      applying the provisions of this Plan if the individual is unable to engage
      in any substantial gainful activity by reason of a medically determinable
      physical or mental impairment that can be expected to result in death or
      which has lasted or can be expected to last for a continuous period of not
      less than 12 months.  The permanence and degree of such
      impairment shall be supported by medical
  evidence.

              

      

       

      
        	
                22.54

              	
                Discretionary
      Trustee.  A Trustee is a Discretionary Trustee to the
      extent the Trustee has exclusive authority and discretion to invest,
      manage or control the Plan assets without direction from any other
      person.  See
Section 12.2(a)

              

      

       

      
        
          
          

        

        
          135

          
            

          

        

        
          
          

        

      

      
        	
                22.55

              	
                Distribution Calendar
      Year.  A calendar year for which a minimum distribution
      is required.  See
  Section 10.3(f).

              

      

       

      
        	
                22.56

              	
                Distribution Commencement
      Date.  The date an Employee commences distribution from
      the Plan.  If a Participant commences distribution with respect
      to a portion of his/her Account Balance, a separate Distribution
      Commencement Date applies to any subsequent distribution.  If
      distribution is made in the form of an annuity, the Distribution
      Commencement Date may be treated as the first day of the first period for
      which annuity payments are made.

              

      

       

      
        	
                22.57

              	
                Early Retirement
      Age.  The age and/or Years of Service requirement
      prescribed by Part 5, #17 of the Agreement [Part 5, #35 of the 401(k)
      Agreement].  Early Retirement Age may be used to determine
      distribution rights and/or vesting rights.  The Plan is not
      required to have an Early Retirement
Age.

              

      

       

      
        	
                22.58

              	
                Earned
      Income.  Earned Income is the net earnings from
      self-employment in the trade or business with respect to which the Plan is
      established, and for which personal services of the individual are a
      material income-producing factor.  Net earnings will be
      determined without regard to items not included in gross income and the
      deductions allocable to such items.  Net earnings are reduced by
      contributions by the Employer to a qualified plan to the extent deductible
      under Code §404.  Net earnings shall be determined after the
      deduction allowed to the taxpayer by Code §164(f).  If Included
      Compensation is defined to exclude any items of Compensation (other than
      Elective Deferrals), then for purposes of determining the Included
      Compensation of a Self-Employed Individual, Earned Income shall be
      adjusted by multiplying Earned Income by the percentage of Total
      Compensation that is included for the Eligible Participants who are
      Nonhighly Compensated Employees.  The percentage is determined
      by calculating the percentage of each Nonhighly Compensated Eligible
      Participant’s Total Compensation that is included in the definition of
      Included Compensation and averaging those
  percentages.

              

      

       

      
        	
                22.59

              	
                Effective
      Date.  The date this Plan, including any restatement or
      amendment of this Plan, is effective.  Where the Plan is
      restated or amended, a reference to Effective Date is the effective date
      of the restatement or amendment, except where the context indicates a
      reference to an earlier Effective Date.  If this Plan is
      retroactively effective, the provisions of this Plan generally
      control.  However, if the provisions of this Plan are different
      from the provisions of the Employer’s prior plan and, after the
      retroactive Effective Date of this Plan, the Employer operated in
      compliance with the provisions of the prior plan, the provisions of such
      prior plan are incorporated into this Plan for purposes of determining
      whether the Employer operated the Plan in compliance with its terms,
      provided operation in compliance with the terms of the prior plan do not
      violate any qualification requirements under the Code, regulations, or
      other IRS guidance.

              

      

       

      The
Employer may designate special effective dates for individual provisions under
the Plan where provided in the Agreement or under Appendix A of the
Agreement.  If one or more qualified retirement plans have been merged
into this Plan, the provisions of the merging plan(s) will remain in full force
and effect until the Effective Date of the plan merger(s), unless provided
otherwise under Appendix A-12 of the Agreement [Appendix A-16 of the
401(k) Agreement].  See Section 20.1 for special effective date
provisions relating to the changes required under the GUST
Legislation.

       

      
        	
                22.60

              	
                Elapsed Time
      Method.  The Elapsed Time Method is a special method for
      crediting service for eligibility, vesting or for applying the allocation
      conditions under Part 4 of the Agreement.  To apply the Elapsed
      Time Method for eligibility or vesting, the Employer must elect the
      Elapsed Time Method under Part 7 of the Agreement.  To apply the
      Elapsed Time Method to determine an Employee’s eligibility for an
      allocation under the Plan, the Employer must elect the Elapsed Time Method
      under Part 4, #15.e. of the Nonstandardized Agreement [Part 4B, #19.e.
      and/or Part 4C, #24.e. of the Nonstandardized 401(k)
      Agreement].  (See Section 6.5(b) for more information
      on the Elapsed Time Method of crediting service for eligibility and
      vesting and Section 2.6(c) for information on the Elapsed Time
      Method for allocation conditions.)

              

      

       

      
        	
                22.61

              	
                Elective
      Deferrals.  Section 401(k) Deferrals, salary
      reduction contributions to a SEP described in Code §§408(k)(6) and
      402(h)(1)(B) (sometimes referred to as a SARSEP), contributions made
      pursuant to a Salary Reduction Agreement to a contract, custodial account
      or other arrangement described in Code §403(b), and elective contributions
      made to a SIMPLE-IRA plan, as described in Code
      §408(p).  Elective Deferrals shall not include any amounts
      properly distributed as an Excess Amount under §415 of the
      Code.

              

      

       

      
        	
                22.62

              	
                Eligibility Computation
      Period.  The 12-consecutive month period used for
      measuring whether an Employee completes a Year of Service for eligibility
      purposes.  An Employee’s initial Eligibility Computation Period
      always begins on the Employee’s Employment Commencement
      Date.  Subsequent Eligibility Computation Periods are measured
      under the Shift-to-Plan-Year Method or the Anniversary Year
      Method.  See
Section 1.4(c).

              

      

       

      
        
          
          

        

        
          136

          
            

          

        

        
          
          

        

      

      
        	
                22.63

              	
                Eligible
      Participant.  Except as provided under Part 1, #6 of the
      Agreement, an Employee (other than an Excluded Employee) becomes an
      Eligible Participant on the appropriate Entry Date (as selected under Part
      2 of the Agreement) following satisfaction of the Plan’s minimum age and
      service conditions (as designated in Part 1 of the
      Agreement).  See Article 1 for the rules regarding
      participation under the Plan.

              

      

       

      For
purposes of the 401(k) Agreement, an Eligible Participant is any Employee (other
than an Excluded Employee) who has satisfied the Plan’s minimum age and service
conditions designated in Part 1 of the Agreement with respect to a particular
contribution.  With respect to Section 401(k) Deferrals or
Employee After-Tax Contributions, an Employee who has satisfied the eligibility
conditions under Part 1 of the Agreement for making Section 401(k)
Deferrals or Employee After-Tax Contribution is an Eligible Participant with
respect to such contributions, even if the Employee chooses not to actually make
any such contributions.  With respect to Employer Matching
Contributions, an Employee who has satisfied the eligibility conditions under
Part 1 of the Agreement for receiving such contributions is an Eligible
Participant with respect to such contributions, even if the Employee does not
receive an Employer Matching Contribution (including forfeitures) because of the
Employee’s failure to make Section 401(k) Deferrals or Employee After-Tax
Contributions, as applicable.

       

      
        	
                22.64

              	
                Eligible Rollover
      Distribution.  An amount distributed from the Plan that
      is eligible for rollover to an Eligible Retirement Plan.  See
      Section 8.8(a).

              

      

       

      
        	
                22.65

              	
                Eligible Retirement
      Plan.  A qualified retirement plan or IRA that may
      receive a rollover contribution.  See
      Section 8.8(b).

              

      

       

      
        	
                22.66

              	
                Employee.  An
      Employee is any individual employed by the Employer (including any Related
      Employers).  An independent contractor is not an
      Employee.  An Employee is not eligible to participate under the
      Plan if the individual is an Excluded Employee under
      Section 1.2.  (See Section 1.3 for rules regarding
      coverage of Employees of Related Employers.)  For purposes of
      applying the provisions under this Plan, a Self-Employed Individual
      (including a partner in a partnership) is treated as an
      Employee.  A Leased Employee is also treated as an Employee of
      the recipient organization, as provided in
      Section 1.2(b).

              

      

       

      
        	
                22.67

              	
                Employee After-Tax Contribution
      Account.  The portion of the Participant’s Account
      attributable to Employee After-Tax
  Contributions.

              

      

       

      
        	
                22.68

              	
                Employee After-Tax
      Contributions.  Employee After-Tax Contributions are
      contributions made to the Plan by or on behalf of a Participant that is
      included in the Participant’s gross income in the year in which made and
      that is maintained under a separate Employee After-Tax Contribution
      Account to which earnings and tosses are allocated.  Employee
      After-Tax Contributions may only be made under the Nonstandardized 401(k)
      Agreement.  See
Section 3.1.

              

      

       

      
        	
                22.69

              	
                Employer.  Except
      as otherwise provided, Employer means the Employer (including a
      Co-Sponsor) that adopts this Plan and any Related
      Employer.  (See Section 1.3 for rules regarding coverage of
      Employees of Related Employers.  Also see Section 11.8 for
      operating rules when the Employer is a member of a Related Employer group,
      and Article 21 for rules that apply to Related Employers that execute
      a Co-Sponsor Adoption Page under the
Agreement.)

              

      

       

      
        	
                22.70

              	
                Employer Contribution
      Account.  If this Plan is a profit sharing plan (other
      than a 401(k) plan), a money purchase plan, or a target benefit plan, the
      Employer Contribution Account is the portion of the Participant’s Account
      attributable to contributions made by the Employer.  If this is
      a 401(k) plan, the Employer Contribution Account is the portion of the
      Participant’s Account attributable to Employer Nonelective Contributions,
      other than QNECs or Safe Harbor Nonelective
  Contributions.

              

      

       

      
        	
                22.71

              	
                Employer
      Contributions.  If this Plan is a profit sharing plan
      (other than a 401(k) plan), a money purchase plan, or a target benefit
      plan, Employer Contributions are any contributions the Employer makes
      pursuant to Part 4 of to the Agreement.  If this Plan is a
      401(k) plan, Employer Contributions include Employer Nonelective
      Contributions and Employer Matching Contributions, including QNECs, QMACs
      and Safe Harbor Contributions that the Employer makes under the
      Plan.  Employer Contributions also include any
      Section 401(k) Deferrals an Employee makes under the Plan, unless the
      Plan expressly provides for different treatment of Section 401(k)
      Deferrals.

              

      

       

      
        	
                22.72

              	
                Employer Matching Contribution
      Account.  The portion of the Participant’s Account
      attributable to Employer Matching Contributions, other than QMACs or Safe
      Harbor Matching Contributions.

              

      

       

      
        
          
          

        

        
          137

          
            

          

        

        
          
          

        

      

      
        	
                22.73

              	
                Employer Matching
      Contributions.  Employer Matching Contributions are
      contributions made by the Employer on behalf of a Participant on account
      of Section 401(k) Deferrals or Employee After-Tax Contributions made
      by such Participant, as designated under Parts 4B(b) of the 401(k)
      Agreement.  Employer Matching Contributions may only be made
      under the 401(k) Agreement.  Employer Matching Contributions
      also include any QMACs the Employer makes pursuant to Part 4B, #18 of the
      401(k) Agreement and any Safe Harbor Matching Contributions the Employer
      makes pursuant to Part 4E of the 401(k) Agreement.  See
      Section 2.3(b).

              

      

       

      
        	
                22.74

              	
                Employer Nonelective
      Contributions.  Employer Nonelective Contributions are
      contributions made by the Employer on behalf of Eligible Participants
      under the 401(k) Plan, as designated under Part 4C of the 401(k)
      Agreement.  Employer Nonelective Contributions also include any
      QNECs the Employer makes pursuant to Part 4C, #22 of the 401(k) Agreement
      and any Safe Harbor Nonelective Contributions the Employer makes pursuant
      to Part 4E of the 401(k) Agreement.  See
      Section 2.3(d).

              

      

       

      
        	
                22.75

              	
                Employment Commencement
      Date.  The date the Employee first performs an Hour of
      Service for the Employer.  For purposes of applying the Elapsed
      Time rules under Section 6.5(b), an Hour of Service is limited to an
      Hour of Service as described in
  Section 22.101(a).

              

      

       

      
        	
                22.76

              	
                Employment
      Period.  The period as defined in Part 3, #11.c. of the
      target benefit plan Agreement used to determine an Employee’s Average
      Compensation.  See
  Section 2.5(d)(1)(iii).

              

      

       

      
        	
                22.77

              	
                Entry
      Date.  The date on which an Employee becomes an Eligible
      Participant upon satisfying the Plan’s minimum age and service
      conditions.  See
Section 1.5.

              

      

       

      
        	
                22.78

              	
                Equivalency
      Method.  An alternative method for crediting Hours of
      Service for purposes of eligibility and vesting.  To apply, the
      Employer must elect the Equivalency Method under Part 7 of the
      Agreement.  See Section 6.5(a) for a more detailed
      discussion of the Equivalency
Method.

              

      

       

      
        	
                22.79

              	
                ERISA.  The
      Employee Retirement Income Security Act of 1974, as
    amended.

              

      

       

      
        	
                22.80

              	
                Excess Aggregate
      Contributions.  Amounts which are distributed to correct
      the ACP Test.  See
  Section 17.7(c).

              

      

       

      
        	
                22.81

              	
                Excess
      Amount.  Amounts which exceed the Annual Additions
      Limitation.  See
Section 7.4(c).

              

      

       

      
        	
                22.82

              	
                Excess
      Compensation.  The amount of Included Compensation which
      exceeds the Integration Level.  Excess Compensation is used for
      purposes of applying the Permitted Disparity allocation formula under the
      profit sharing or 401(k) plan Agreement (see Section 2.2(b)(2)) or
      under the money purchase plan Agreement (see Section 2.4(c)) or for
      applying the Integration Formulas under the target benefit plan Agreement
      (see Section 2.5(d)(3)).

              

      

       

      
        	
                22.83

              	
                Excess
      Contributions.  Amounts which are distributed to correct
      the ADP Test.  See
  Section 17.7(d).

              

      

       

      
        	
                22.84

              	
                Excess
      Deferrals.  Elective Deferrals that are includible in a
      Participant’s gross income because they exceed the dollar limitation under
      Code §402(g).  Excess Deferrals made to this Plan shall be
      treated as Annual Additions under the Plan, unless such amounts are
      distributed no later than the first April 15 following the close of
      the Participant’s taxable year for which the Excess Deferrals are
      made.  See
Section 17.1.

              

      

       

      
        	
                22.85

              	
                Excluded
      Employee.  An Employee who is excluded under Part 1, #4
      of the Agreement.  See
  Section 1.2.

              

      

       

      
        	
                22.86

              	
                Fail-Safe Coverage
      Provision.  A correction provision that permits the Plan
      to automatically correct a coverage violation resulting from the
      application of a last day of employment or Hours of Service allocation
      condition.  See
Section 2.7.

              

      

       

      
        	
                22.87

              	
                Favorable IRS
      Letter.  A notification letter or opinion letter issued
      by the IRS to a Prototype Sponsor as to the qualified status of a
      Prototype Plan.  A separate Favorable IRS Letter is issued with
      respect to each Agreement offered under the Prototype Plan.  If
      the term is used to refer to a letter issued to an Employer with respect
      to its adoption of this Prototype Plan, such letter is a determination
      letter issued by the IRS.

              

      

       

      
        	
                22.88

              	
                Five-Percent
      Owner.  An individual who owns (or is considered as
      owning within the meaning of Code §318) more than 5 percent of the
      outstanding stock of the Employer or stock possessing more than 5 percent
      of the total combined voting power of all stock of the
      Employer.  If the Employer is not a corporation, a Five-Percent
      Owner is an individual who owns more than 5 percent of the capital or
      profits interest of the Employer.

              

      

       

      
        
          
          

        

        
          138

          
            

          

        

        
          
          

        

      

      
        	
                22.89

              	
                Five-Year Forfeiture Break in
      Service.  A Break in Service rule under which a
      Participant’s nonvested benefit may be forfeited.  See
      Section 4.6(b).

              

      

       

      
        	
                22.90

              	
                Flat
      Benefit.  A Nonintegrated Benefit Formula under Part 4 of
      the target benefit plan Agreement that provides for a Stated Benefit equal
      to a specified percentage of Average Compensation.  See
      Section 2.5(c)(1)(i).

              

      

       

      
        	
                22.91

              	
                Flat Excess
      Benefit.  An Integrated Benefit Formula under Part 4 of
      the target benefit plan Agreement that provides for a Stated Benefit equal
      to a specified percentage of Average Compensation plus a specified
      percentage of Excess Compensation.  See
      Section 2.5(c)(2)(i).

              

      

       

      
        	
                22.92

              	
                Flat Offset
      Benefit.  An Integrated Benefit Formula under Part 4 of
      the target benefit plan Agreement that provides for a Stated Benefit equal
      to a specified percentage of Average Compensation which is offset by a
      specified percentage of Offset Compensation.  See
      Section 2.5(c)(2)(iii).

              

      

       

      
        	
                22.93

              	
                Former Related
      Employer.  A Related Employer (as defined in
      Section 22.164) that ceases to be a Related Employer because of an
      acquisition or disposition of stock or assets, a merger, or similar
      transaction.  See Section 21.4 for the effect when a
      Co-Sponsor becomes a Former Related
Employer.

              

      

       

      
        	
                22.94

              	
                Four-Step
      Formula.  A method for allocating certain Employer
      Contributions under the Permitted Disparity Method.  See
      Section 2.2(b)(2)(ii).

              

      

       

      
        	
                22.95

              	
                General Trust
      Account.  The Plan assets under a Trust which are held
      for the benefit of all Plan Participants as a pooled
      investment.  See
Section 13.4(a).

              

      

       

      
        	
                22.96

              	
                GUST
      Legislation.  GUST Legislation refers to the Uruguay
      Round Agreements Act (GATT), the Uniformed Services Employment and
      Reemployment Rights Act of 1994 (USERRA) the Small Business Job Protection
      Act of 1996 (SBJPA), the Taxpayer Relief Act of 1997 (TRA ‘97), and the
      Internal Revenue Service Restructuring and Reform Act of
      1998.  See Article 20 for special rules for demonstrating
      compliance with the qualification changes under the GUST
      Legislation.

              

      

       

      
        	
                22.97

              	
                Hardship.  A
      heavy and immediate financial need which meets the requirements of
      Section 8.6.

              

      

       

      
        	
                22.98

              	
                Highest Average
      Compensation.  A term used to apply the combined plan
      limit under Code §415(e).  See
      Section 7.5(b)(3).

              

      

       

      
        	
                22.99

              	
                Highly Compensated
      Employee.  The definition of Highly Compensated Employee
      under this Section is effective for Plan Years beginning after
      December 31, 1996.  For Plan Years beginning before
      January 1, 1997, Highly Compensated Employees are determined under
      Code §414(q) as in effect at that
time.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Definition.  An
      Employee is a Highly Compensated Employee for a Plan Year if
      he/she:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                is
      a Five-Percent Owner (as defined in Section 22.88) at any time during
      the Determination Year or the Lookback Year;
or

              

      

       

      
        	
                 
      

              	
                (2)

              	
                has
      Total Compensation from the Employer for the Lookback Year in excess of
      $80,000 (as adjusted) and, if elected under Part 13, #50.a. of the
      Agreement [Part 13, #68.a. of the 401(k) Agreement], is in the Top-Paid
      Group for the Lookback Year.  If the Employer does not
      specifically elect to apply the Top-Paid Group Test, the Highly
      Compensated Employee definition will be applied without regard to whether
      an Employee is in the Top-Paid Group.  The $80,000 amount is
      adjusted at the same time and in the same manner as under Code §415(d),
      except that the base period is the calendar quarter ending
      September 30, 1996.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Other
      Definitions.  The following definitions apply for
      purposes of determining Highly Compensated Employee status under this
      Section 22.99.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Determination
      Year.  The Determination Year is the Plan Year for which
      the Highly Compensated Employee determination is being
    made.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Lookback
      Year.  Unless the Calendar Year Election (or Old-Law
      Calendar Year Election) applies, the Lookback Year is the 12-month period
      immediately preceding the Determination
Year.

              

      

       

      
        
          
          

        

        
          139

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (3)

              	
                Total
      Compensation.  Total Compensation as defined under
      Section 22.197.

              

      

       

      
        	
                 
      

              	
                (4)

              	
                Top-Paid
      Group.  An Employee is in the Top-Paid Group for purposes
      of applying the Top-Paid Group Test if the Employee is one of the top 20%
      of Employees ranked by Total Compensation.  In determining the
      Top-Paid Group, any reasonable method of rounding or tie-breaking is
      permitted.  For purposes of determining the number of Employees
      in the Top-Paid Group for any year, Employees described in Code
      §414(q)(5) or applicable regulations may be
  excluded.

              

      

       

      
        	
                 
      

              	
                (5)

              	
                Calendar Year
      Election.  If the Plan Year elected under the Agreement
      is not the calendar year, for purposes of applying the Highly Compensated
      Employee test under subsection (a)(2) above, the Employer may elect
      under Part 13, #50.b. of the Agreement [Part 13, #68.b. of the 401(k)
      Agreement] to substitute for the Lookback Year the calendar year that
      begins in the Lookback Year.  The Calendar Year Election does
      not apply for purposes of applying the Five-Percent Owner test under
      subsection (a)(1) above.  If the Employer does not
      specifically elect to apply the Calendar Year Election, the Calendar Year
      Election does not apply.  The Calendar Year Election should not
      be selected if the Plan is using a calendar Plan
  Year.

              

      

       

      
        	
                 
      

              	
                (6)

              	
                Old-Law Calendar Year
      Election.  A special election available under section
      1.414(q)-i T of the temporary Income Tax Regulations and provided for in
      Notice 97-45 for the Plan Year beginning in 1997 which permitted the
      Employer to substitute the calendar year beginning with or within the Plan
      Year for the Lookback Year in applying subsections (a)(l) and
      (a)(2) above.  If the 1997 Plan Year was a calendar year,
      the effect of the Old-Law Calendar Year Election was to treat the
      Determination Year and the Lookback Year as the same 12-month
      period.  The Employer may elect to apply the Old-Law Calendar
      Year Election under Appendix B-1.c. of the Agreement.  See
      Section 20.2(c).

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Application of Highly
      Compensated Employee definition.  In determining whether
      an Employee is a Highly Compensated Employee for years beginning in 1997,
      the amendments to Code §414(q) as described above are treated as having
      been in effect for years beginning in 1996.  In determining an
      Employee’s status as a highly compensated former employee, the rules for
      the applicable Determination Year apply in accordance with section
      1.414(q)-1 T, A-4 of the temporary Income Tax Regulations and Notice
      97-45.

              

      

       

      
        	
                22.100

              	
                Highly Compensated Employee
      Group.  The group of Highly Compensated Employees who are
      included in the ADP Test and/or the ACP Test.  See
      Section 17.7(e).

              

      

       

      
        	
                22.101

              	
                Hour of
      Service.  Each Employee will receive credit for each Hour
      of Service as defined in this Section 22.101.  An Employee
      will not receive credit for the same Hour of Service under more than one
      category listed below.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Performance of
      duties.  Hours of Service include each hour for which an
      Employee is paid, or entitled to payment, for the performance of duties
      for the Employer.  These hours will be credited to the Employee
      for the computation period in which the duties are
    performed.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Nonperformance of
      duties.  Hours of Service include each hour for which an
      Employee is paid, or entitled to payment, by the Employer on account of a
      period of time during which no duties are performed (irrespective of
      whether the employment relationship has terminated) due to vacation,
      holiday, illness, incapacity (including disability), layoff, jury duty,
      military duty or leave of absence.  No more than 501 hours of
      service will be credited under this paragraph for any single continuous
      period (whether or not such period occurs in a single computation
      period).  Hours under this paragraph will be calculated and
      credited pursuant to §2530.200b-2 of the Department of Labor Regulations
      which is incorporated herein by this
reference.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Back pay
      award.  Hours of Service include each hour for which back
      pay, irrespective of mitigation of damages, is either awarded or agreed to
      by the Employer.  The same Hours of Service will not be credited
      both under subsection (a) or subsection (b), as the case may be, and
      under this subsection (c).  These hours will be credited to the
      Employee for the computation period or periods to which the award or
      agreement pertains rather than the computation period in which the award,
      agreement or payment is made.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Related Employers/Leased
      Employees.  For purposes of crediting Hours of Service,
      all Related Employers are treated as a single Employer.  Hours
      of Service will be credited for employment with any Related
      Employer.  Hours of Service also include hours credited as a
      Leased Employee for a recipient
organization.

              

      

       

      
        
          
          

        

        
          140

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (e)

              	
                Maternity/paternity
      leave.  Solely for purposes of determining whether a
      Break in Service has occurred in a computation period, an individual who
      is absent from work for maternity or paternity reasons will receive credit
      for the Hours of Service which would otherwise have been credited to such
      individual but for such absence, or in any case in which such hours cannot
      be determined, 8 Hours of Service per day of such absence.  For
      purposes of this paragraph, an absence from work for maternity or
      paternity reasons means an absence (I) by reason of the pregnancy of the
      individual, (2) by reason of a birth of a child of the individual,
      (3) by reason of the placement of a child with the individual in
      connection with the adoption of such child by such individual, or
      (4) for purposes of caring for such child for a period beginning
      immediately following such birth or placement.  The Hours of
      Service credited under this paragraph will be credited (1) in the
      computation period in which the absence begins if the crediting is
      necessary to prevent a Break in Service in that period, or (2) in all
      other cases, in the following computation
  period.

              

      

       

      
        	
                22.102

              	
                Included
      Compensation.  Included Compensation is Total
      Compensation, as modified under Part 3, #10 of the Agreement, used to
      determine allocations of contributions and forfeitures.  Under
      the Nonstandardized Agreement, Included Compensation generally includes
      amounts an Employee earns with a Related Employer that has not executed a
      Co-Sponsor Adoption Page under the Agreement.  However, the
      Employer may elect under Part 3, #10.b.(7) of the Nonstandardized
      Agreement [Part 3, #10.i. of the Nonstandardized 401(k) Agreement] to
      exclude all amounts earned with a Related Employer that has not executed a
      Co-Sponsor Adoption Page.  Under the Standardized Agreement,
      Included Compensation always includes all compensation earned with all
      Related Employers, without regard to whether the Related Employer executes
      the Co-Sponsor Adoption Page.  (See
      Section 21.5.)  In no case may Included Compensation for
      any Participant exceed the Compensation Dollar Limitation as defined in
      Section 22.32.  Included Compensation does not include any
      amounts earned while an individual is an Excluded Employee (as defined in
      Section 1.2 of this BPD).

              

      

       

      The
Employer may select under Part 3, #10 of the 401(k) Agreement to provide a
different definition of Included Compensation for determining
Section 401(k) Deferrals, Employer Matching Contributions, and Employer
Nonelective Contributions, Unless otherwise provided in Part 3, #10.j. of the
Nonstandardized 401(k) Agreement, the definition of Included Compensation chosen
for Section 401(k) Deferrals also applies to any Employee After-Tax
Contributions and to any Safe Harbor Contributions designated under Part 4E of
the Agreement; the definition of Included Compensation chosen for Employer
Matching Contributions also applies to any QMACs; and the definition of Included
Compensation chosen for Employer Nonelective Contributions also applies to any
QNECs.

       

      The
Employer may elect to exclude from the definition of Included Compensation any
of the amounts permitted under Part 3, #10 of the Agreement.  However,
to use the same definition of compensation for purposes of nondiscrimination
testing, the definition of Included Compensation must satisfy the
nondiscrimination requirements of Code §414(s).  The definition of
Included Compensation will be deemed to be nondiscriminatory under Code §414(s)
if the only amounts excluded are amounts under Part 3, #10.b.(l) - (3) of
the Nonstandardized Agreement [Part 3, #10.c. - e.  of the
Nonstandardized 401(k) Agreement].  Any other exclusions could cause
the definition of Included Compensation to fail to satisfy the nondiscrimination
requirements of Code §414(s).  If the definition of Included
Compensation fails to satisfy the nondiscrimination requirements of Code
§414(s), additional nondiscrimination testing may have to be performed to
demonstrate compliance with the nondiscrimination requirements.  The
definition of Included Compensation under the Standardized Agreements must
satisfy the nondiscrimination requirements under Code §414(s).

       

      If the
Plan uses a Permitted Disparity Method under Part 4 of the Agreement or if the
Plan is a Safe Harbor 401(k) Plan, the definition of Included Compensation must
satisfy the nondiscrimination requirements under Code
§414(s).  Therefore, any exclusions from Included Compensation under
Part 3, #10.b.(4) - (8) of the Nonstandardized Agreement [Part 3, #10.f. -
j.  of the Nonstandardized 401(k) Agreement] will apply only to Highly
Compensated Employees, unless specifically provided otherwise under Part 3,
#10.b.(8).  of the Nonstandardized Agreement [Part 3,
#10.j.  of the Nonstandardized 401(k) Agreement].

       

      The
Employer may elect under Part 3, #10.b.(1) of the Agreement [Part 3, #10.c.
of the 401(k) Agreement] to exclude Elective Deferrals, pre-tax contributions to
a cafeteria plan or a Code §457 plan, and qualified transportation fringes under
Code §132(f)(4).  Generally, the exclusion of qualified transportation
fringes is effective for Plan Years beginning on or after January 1,
2001.  However, the Employer may elect an earlier effective date under
Appendix B-3.c. of the Agreement.

       

      
        	
                22.103

              	
                Insurer.  An
      insurance company that issues a life insurance policy on behalf of a
      Participant under the Plan in accordance with the requirements under
      Article 15.

              

      

       

      
        
          
          

        

        
          141

          
            

          

        

        
          
          

        

      

      
        	
                22.104

              	
                Integrated Benefit
      Formula.  A benefit formula under Part 4 of the target
      benefit plan Agreement that takes into account an Employee’s Social
      Security benefits.  See
  Section 2.5(c)(2).

              

      

       

      
        	
                22.105

              	
                Integration
      Level.  The amount used for purposes of applying the
      Permitted Disparity Method allocation formula (or the Integrated Benefit
      Formulas under the target benefit plan Agreement).  The
      Integration Level is the Taxable Wage Base, unless the Employer designates
      a different amount under Part 4 of the
  Agreement.

              

      

       

      
        	
                22.106

              	
                Investment
      Manager.  A person (other than the Trustee) who
      (a) has the power to manage, acquire, or dispose of Plan assets
      (b) is an investment adviser, a bank, or an insurance company as
      described in §3(38)(B) of ERISA, and (c) acknowledges fiduciary
      responsibility to the Plan in
writing.

              

      

       

      
        	
                22.107

              	
                Key
      Employee.  Employees who are taken into account for
      purposes of determining whether the Plan is a Top-Heavy
      Plan.  See
Section 16.3(c).

              

      

       

      
        	
                22.108

              	
                Leased
      Employee.  An individual who performs services for the
      Employer pursuant to an agreement between the Employer and a leasing
      organization, and who satisfies the definition of a Leased Employee under
      Code §414(n).  See Section 1.2(b) for rules regarding
      the treatment of a Leased Employee as an Employee of the
      Employer.

              

      

       

      
        	
                22.109

              	
                Life
      Expectancy.  A Participant’s and/or Designated
      Beneficiary’s life expectancy used for purposes of determining required
      minimum distributions under the Plan.  See
      Section 10.3(e).

              

      

       

      
        	
                22.110

              	
                Limitation
      Year.  The measuring period for determining whether the
      Plan satisfies the Annual Additions Limitation under
      Section 7.4(d).

              

      

       

      
        	
                22.111

              	
                Lookback
      Year.  The 12-month period immediately preceding the
      current Plan Year during which an Employee’s status as Highly Compensated
      Employee is determined.  See
      Section 22.99(b)(2).

              

      

       

      
        	
                22.112

              	
                Maximum Disparity
      Percentage.  The maximum amount by which the designated
      percentage of Excess Compensation under an Excess Benefit formula under
      Part 4 of the target benefit plan Agreement may exceed the designated
      percentage of Average Compensation.  See
      Section 2.5(c)(3)(i).

              

      

       

      
        	
                22.113

              	
                Maximum Offset
      Percentage.  The maximum amount that may be designated as
      the offset percentage under an Offset Benefit formula under Part 4 of the
      target benefit plan Agreement.  See
      Section 2.5(c)(3)(ii).

              

      

       

      
        	
                22.114

              	
                Maximum Permissible
      Amount.  The maximum amount that may be allocated to a
      Participant’s Account within the Annual Additions
      Limitation.  See
Section 7.4(e).

              

      

       

      
        	
                22.115

              	
                Measuring
      Period.  The period for which Average Compensation or
      Offset Compensation is measured under the target benefit plan
      Agreement.  Unless elected otherwise under Part 3, #11.b. or
      Part 3, #12.a. of the target benefit plan Agreement, as applicable, the
      Measuring Period is the Plan Year (or the 12-month period ending on the
      last day of the Plan Year for a short Plan Year).  See
      Sections 2.5(d)(l)(ii) and
  2.5(d)(5)(i).

              

      

       

      
        	
                22.116

              	
                Multiple Use
      Test.  A special nondiscrimination test that applies when
      the Plan must perform both the ADP Test and the ACP Test in the same Plan
      Year.  See
Section 17.4.

              

      

       

      
        	
                22.117

              	
                Named
      Fiduciary.  The Plan Administrator or other fiduciary
      named by the Plan Administrator to control and manage the operation and
      administration of the Plan.  To the extent authorized by the
      Plan Administrator, a Named Fiduciary may delegate its responsibilities to
      a third party or parties.  The Employer shall also be a Named
      Fiduciary.

              

      

       

      
        	
                22.118

              	
                Net
      Profits.  The Employer’s net income or profits that may
      be used to limit the amount of Employer Contributions made under the
      Plan.  See
Section 2.2(a)(2).

              

      

       

      
        	
                22.119

              	
                New Related
      Employer.  An organization that becomes a Related
      Employer (as defined in Section 22.164) with the Employer by reason
      of an acquisition or disposition of stock or assets, a merger, or similar
      transaction.  See Section 21.5 for special procedures under
      a Standardized Agreement when there is a New Related
    Employer.

              

      

       

      
        	
                22.120

              	
                Nonhighly Compensated
      Employee.  Any Employee who is not a Highly Compensated
      Employee.  See Section 22.99 for the definition of Highly
      Compensated Employee.

              

      

       

      
        
          
          

        

        
          142

          
            

          

        

        
          
          

        

      

      
        	
                22.121

              	
                Nonhighly Compensated Employee
      Group.  The group of Nonhighly Compensated Employees
      included in the ADP Test and/or the ACP Test.  See
      Section 17.7(f).

              

      

       

      
        	
                22.122

              	
                Nonintegrated Benefit
      Formula.  A benefit formula under Part 4 of the target
      benefit plan Agreement that does not take into account an Employee’s
      Social Security benefits.  See
      Section 2.5(c)(1).

              

      

       

      
        	
                22.123

              	
                Non-Key
      Employee.  Any Employee who is not a Key
      Employee.  (See
Section 16.3(c).)

              

      

       

      
        	
                22.124

              	
                Nonresident Alien
      Employees.  An Employee who is neither a citizen of the
      United States nor a resident of the United States for U.S.  tax
      purposes (as defined in Code §7701(b)), and who does not have any earned
      income (as defined in Code §911) for the Employer that constitutes
      U.S.  source income (within the meaning of Code
      §861).  If a Nonresident Alien Employee has
      U.S.  source income, he/she is treated as satisfying this
      definition if all of his/her U.S.  source income from the
      Employer is exempt from U.S.  income tax under an applicable
      income tax treaty.

              

      

       

      
        	
                22.125

              	
                Nonstandardized
      Agreement.  An Agreement under this Prototype Plan under
      which an adopting Employer may not rely on a Favorable IRS Letter issued
      to the Prototype Sponsor.  In order to have reliance from the
      IRS that the form of the Plan as adopted by the Employer is qualified, the
      Employer must request a determination letter on the
  Plan.

              

      

       

      
        	
                22.126

              	
                Normal Retirement
      Age.  The age selected under Part 5 of the
      Agreement.  If a Participant’s Normal Retirement Age is
      determined wholly or partly with reference to an anniversary of the date
      the Participant commenced participation in the Plan and/or the
      Participant’s Years of Service, Normal Retirement Age is the Participant’s
      age when such requirements are satisfied.  If the Employer
      enforces a mandatory retirement age, the Normal Retirement Age is the
      lesser of that mandatory age or the age specified in the
      Agreement.

              

      

       

      
        	
                22.127

              	
                Offset
      Compensation.  The average of a Participant’s annual
      Included Compensation during the three (3) consecutive Measuring
      Periods designated under Part 3, #12 of the target benefit plan
      Agreement.  See Section 2.5(d)(5) for a complete
      definition of Offset Compensation.

              

      

       

      
        	
                22.128

              	
                Offset Benefit
      Formula.  A Flat Offset Benefit formula or a Unit Offset
      Benefit formula under Part 4 of the target benefit plan Agreement that
      provides for a Stated Benefit based on a percentage of Average
      Compensation offset by a percentage of Offset Compensation.  See
      Section 2.5(c)(2)(iii) and
(iv).

              

      

       

      
        	
                22.129

              	
                Old-Law Calendar Year
      Election.  A special election for determining the
      Lookback Year under the Highly Compensated Employee test that was
      available only for the 1997 Plan Year.  See
      Section 22.99(b)(6).

              

      

       

      
        	
                22.130

              	
                Old-Law Required Beginning
      Date.  If so elected under Part 13, #52 of the Agreement
      [Part 13, #70 of the 401(k) Agreement], the date by which minimum
      distributions must commence under the Plan, as determined under
      Section 10.3(a)(2).

              

      

       

      
        	
                22.131

              	
                Owner-Employee.  A
      Self-Employed Individual (as defined in Section 22.180) who is a sole
      proprietor, or who is a partner owning more than 10 percent of either the
      capital or profits interest of the
partnership.

              

      

       

      
        	
                22.132

              	
                Paired
      Plans.  Two or more Standardized Agreements that are
      designated as Paired Plans.  See
    Section 19:6.

              

      

       

      
        	
                22.133

              	
                Participant.  A
      Participant is an Employee or former Employee who has satisfied the
      conditions for participating under the Plan.  A Participant also
      includes any Employee or former Employee who has an Account Balance under
      the Plan, including an Account Balance derived from a rollover or transfer
      from another qualified plan or IRA.  A Participant is entitled
      to share in an allocation of contributions or forfeitures under the Plan
      for a given year only if the Participant is an Eligible Participant as
      defined in Section 1.1, and satisfies the allocation conditions set
      forth in Section 2.6 and Part 4 of the
  Agreement.

              

      

       

      
        	
                22.134

              	
                Period of
      Severance.  A continuous period of time during which the
      Employee is not employed by the Employer and which is used to determine an
      Employee’s Participation under the Elapsed Time Method.  See
      Section 6.5(b)(2).

              

      

       

      
        	
                22.135

              	
                Permissive Aggregation
      Group.  Plans that are not required to be aggregated to
      determine whether the Plan is a Top-Heavy Plan.  See
      Section 16.3(d).

              

      

       

      
        	
                22.136

              	
                Permitted Disparity
      Method.  A method for allocating certain Employer
      Contributions to Eligible Participants as designated under Part 4 of the
      Agreement.  See
Article 2.

              

      

       

      
        
          
          

        

        
          143

          
            

          

        

        
          
          

        

      

      
        	
                22.137

              	
                Plan.  The
      Plan is the retirement plan established or continued by the Employer for
      the benefit of its Employees under this Prototype Plan
      document.  The Plan consists of the BPD and the elections made
      under the Agreement.  If the Employer adopts more than one
      Agreement offered under this Prototype Plan, then each executed Agreement
      represents a separate Plan, unless the Agreement restates a previously
      executed Agreement.

              

      

       

      
        	
                22.138

              	
                Plan
      Administrator.  The Plan Administrator is the person
      designated to be responsible for the administration and operation of the
      Plan.  Unless otherwise designated by the Employer, the Plan
      Administrator is the Employer.  If any Related Employer has
      executed a Co-Sponsor Adoption Page, the Employer referred to in this
      Section is the Employer that executes the Signature Page of the
      Agreement.

              

      

       

      
        	
                22.139

              	
                Plan
      Year.  The 12-consecutive month period for administering
      the Plan, on which the records of the Plan are maintained.  The
      Employer must designate the Plan Year applicable to the Plan under the
      Agreement.  If the Plan Year is amended, a Plan Year of less
      than 12 months may be created.  If this is a new Plan, the first
      Plan Year begins on the Effective Date of the Plan.  If the
      amendment of the Plan Year or the Effective Date of a new Plan creates a
      Plan Year that is less than 12 months long, there is a Short Plan
      Year.  The existence of a Short Plan Year may be documented
      under the Plan Year definition on page 1 of the Agreement.  See
      Section 11.7 for operating rules that apply to Short Plan
      Years.

              

      

       

      
        	
                22.140

              	
                Pre-Age 35
      Waiver.  A waiver of the QPSA before a Participant
      reaches age 35.  See
  Section 9.4(f).

              

      

       

      
        	
                22.141

              	
                Predecessor
      Employer.  An employer that previously employed the
      Employees of the Employer.  See Section 6.7 for the rules
      regarding the crediting of service with a Predecessor
      Employer.

              

      

       

      
        	
                22.142

              	
                Predecessor
      Plan.  A Predecessor Plan is a qualified plan maintained
      by the Employer that is terminated within the 5-year period immediately
      preceding or following the establishment of this Plan.  A
      Participant’s service under a Predecessor Plan must be counted for
      purposes of determining the Participant’s vested percentage under the
      Plan.  See
Section 4.5(b)(l).

              

      

       

      
        	
                22.143

              	
                Present
      Value.  The current single-sum value of an Accrued
      Benefit under a Defined Benefit
Plan.

              

      

       

      
        	
                22.144

              	
                Present Value Stated
      Benefit.  An amount used to determine the Employer
      Contribution under the target benefit plan Agreement.  See
      Section 2.5(b)(3).

              

      

       

      
        	
                22.145

              	
                Prior Year Testing
      Method.  A method for applying the ADP Test and/or the
      ACP Test.  See Section 17.2(a)(l) for a discussion of the
      Prior Year Testing Method under the ADP Test and
      Section 17.3(a)(1) for a discussion of the Prior Year Testing
      Method under the ACP Test.

              

      

       

      
        	
                22.146

              	
                Pro Rata Allocation
      Method.  A method for allocating certain Employer
      Contributions to Eligible Participants under the Plan.  See
      Article 2.

              

      

       

      
        	
                22.147

              	
                Projected Annual
      Benefit.  An amount used in the numerator of the Defined
      Benefit Plan Fraction.  See
    Section 7.5(b)(4).

              

      

       

      
        	
                22.148

              	
                Protected
      Benefit.  A Participant’s benefits which may not be
      eliminated by Plan amendment.  Protected Benefits include early
      retirement benefits, retirement-type subsidies, and optional forms of
      benefit (as defined under the regulations).  See
      Section 18.1(c).

              

      

       

      
        	
                22.149

              	
                Prototype
      Plan.  A plan sponsored by a Prototype Sponsor the form
      of which is the subject of a Favorable IRS Letter from the Internal
      Revenue Service which is made up of a Basic Plan Document and an Adoption
      Agreement.  An Employer may establish or continue a plan by
      executing an Adoption Agreement under this Prototype
  Plan.

              

      

       

      
        	
                22.150

              	
                Prototype
      Sponsor.  The Prototype Sponsor is the entity that
      maintains the Prototype Plan for adoption by Employers.  See
      Section 18.1(a) for the ability of the Prototype Sponsor to
      amend this Plan.

              

      

       

      
        	
                22.151

              	
                QDRO --Qualified Domestic
      Relations Order.  A domestic relations order that
      provides for the payment of all or a portion of the Participant’s benefits
      to an Alternate Payee and satisfies the requirements under Code
      §414(p).  See
Section 11.5.

              

      

       

      
        
          
          

        

        
          144

          
            

          

        

        
          
          

        

      

      
        	
                22.152

              	
                QJSA -- Qualified Joint and
      Survivor Annuity.  A QJSA is an immediate annuity payable
      over the life of the Participant with a survivor annuity payable over the
      life of the spouse.  If the Participant is not married as of the
      Distribution Commencement Date, the QJSA is an immediate annuity payable
      over the life of the Participant.  See
      Section 9.2.

              

      

       

      
        	
                22.153

              	
                QMAC
      Account.  The portion of a Participant’s Account
      attributable to QMACs.

              

      

       

      
        	
                22.154

              	
                QMACs -- Qualified Matching
      Contributions.  An Employer Matching Contribution made by
      the Employer that satisfies the requirements under
      Section 17.7(g).

              

      

       

      
        	
                22.155

              	
                QNEC
      Account.  The portion of a Participant’s Account
      attributable to QNECs.

              

      

       

      
        	
                22.156

              	
                QNECs -- Qualified Nonelective
      Contributions.  An Employer Nonelective Contribution made
      by the Employer that satisfies the requirements under
      Section 17.7(h).

              

      

       

      
        	
                22.157

              	
                QPSA -- Qualified Preretirement
      Survivor Annuity.  A QPSA is an annuity payable over the
      life of the surviving spouse that is purchased using 50% of the
      Participant’s vested Account Balance as of the date of
      death.  The Employer may modify the 50% QPSA level under Part
      11, #41.b. of the Agreement [Part 11, #59.b. of the 401(k)
      Agreement].  See
Section 9.3.

              

      

       

      
        	
                22.158

              	
                QPSA Election
      Period.  The period during which a Participant (and the
      Participant’s spouse) may waive the QPSA under the Plan.  See
      Section 9.4(e).

              

      

       

      
        	
                22.159

              	
                Qualified
      Election.  An election to waive the QJSA or QPSA under
      the Plan.  See
Section 9.4(d).

              

      

       

      
        	
                22.160

              	
                Qualified
      Transfer.  A plan-to-plan transfer which meets the
      requirements under
Section 3.3(d).

              

      

       

      
        	
                22.161

              	
                Qualifying Employer Real
      Property.  Real property of the Employer which meets the
      requirements under ERISA §407(d)(4).  See
      Section 13.5(b) for limitations on the ability of the Plan to
      invest in Qualifying Employer Real
Property.

              

      

       

      
        	
                22.162

              	
                Qualifying Employer
      Securities.  An Employer security which is stock, a
      marketable obligation, or interest in a publicly traded partnership as
      described in ERISA §407(d)(5).  See
      Section 13.5(b) for limitations on the ability of the Plan to
      invest in Qualifying Employer
Securities.

              

      

       

      
        	
                22.163

              	
                Reemployment Commencement
      Date.  The first date upon which an Employee is credited
      with an Hour of Service following a Break in Service (or Period of
      Severance, if the Plan is using the Elapsed Time Method of crediting
      service).  For purposes of applying the Elapsed Time rules under
      Section 6.5(b), an Hour of Service is limited to an Hour of Service
      as described in
Section 22.101(a).

              

      

       

      
        	
                22.164

              	
                Related
      Employer.  A Related Employer includes all members of a
      controlled group of corporations (as defined in Code §414(b)), all
      commonly controlled trades or businesses (as defined in Code §414(c)) or
      affiliated service groups (as defined in Code §414(m)) of which the
      adopting Employer is a part, and any other entity required to be
      aggregated with the Employer pursuant to regulations under Code
      §414(o).  For purposes of applying the provisions under this
      Plan, the Employer and any Related Employers are treated as a single
      Employer, unless specifically stated otherwise.  See
      Section 11.8 for operating rules that apply when the Employer is a
      member of a Related Employer group.

              

      

       

      
        	
                22.165

              	
                Required Aggregation
      Group.  Plans which must be aggregated for purposes of
      determining whether the Plan is a Top-Heavy Plan.  See
      Section 16.3(f).

              

      

       

      
        	
                22.166

              	
                Required Beginning
      Date.  The date by which minimum distributions must
      commence under the Plan.  See
    Section 10.3(a).

              

      

       

      
        	
                22.167

              	
                Reverse QNEC
      Method.  A method for allocating QNECs under the
      Plan.  See
Section 2.3(e)(2).

              

      

       

      
        	
                22.168

              	
                Rollover Contribution
      Account.  The portion of the Participant’s Account
      attributable to a Rollover Contribution from another qualified plan or
      IRA.

              

      

       

      
        
          
          

        

        
          145

          
            

          

        

        
          
          

        

      

      
        	
                22.169

              	
                Rollover
      Contribution.  A contribution made by an Employee to the
      Plan attributable to an Eligible Rollover Distribution from another
      qualified plan or IRA.  See Section 8.8(a) for the
      definition of an Eligible Rollover
Distribution.

              

      

       

      
        	
                22.170

              	
                Rule of Parity Break in
      Service.  A Break in Service rule used to determine an
      Employee’s Participation under the Plan.  See
      Section 1.6(a) for the effect of the Rule of Parity Break in
      Service on eligibility to participate under the Plan and see
      Section 4.6(c) for the application for the effect of the Rule of
      Parity Break in Service Rule on
vesting.

              

      

       

      
        	
                22.171

              	
                Safe Harbor 401(k)
      Plan.  A 401(k) plan that satisfies the conditions under
      Section 17.6.

              

      

       

      
        	
                22.172

              	
                Safe Harbor
      Contribution.  A contribution authorized under Part 4E of
      the 401(k) Agreement that allows the Plan to qualify as a Safe Harbor
      401(k) Plan.  A Safe Harbor Contribution may be a Safe Harbor
      Matching Contribution or a Safe Harbor Nonelective
      Contribution.

              

      

       

      
        	
                22.173

              	
                Safe Harbor Matching
      Contribution Account.  The portion of a Participant’s
      Account attributable to Safe Harbor Matching
  Contributions.

              

      

       

      
        	
                22.174

              	
                Safe Harbor Matching
      Contributions.  An Employer Matching Contribution that
      satisfies the requirements under
    Section 17.6(a)(1)(i).

              

      

       

      
        	
                22.175

              	
                Safe Harbor Nonelective
      Contribution Account.  The portion of a Participant’s
      Account attributable to Safe Harbor Nonelective
    Contributions.

              

      

       

      
        	
                22.176

              	
                Safe Harbor Nonelective
      Contributions.  An Employer Nonelective Contribution that
      satisfies the requirements under
    Section 17.6(a)(1)(ii).

              

      

       

      
        	
                22.177

              	
                Salary Reduction
      Agreement.  A Salary Reduction Agreement is a written
      agreement between an Eligible Participant and the Employer, whereby the
      Eligible Participant elects to reduce his/her Included Compensation by a
      specific dollar amount or percentage and the Employer agrees to contribute
      such amount into the 401(k) Plan.  A Salary Reduction Agreement
      may require that an election be stated in specific percentage increments
      (not greater than 1% increments) or in specific dollar amount increments
      (not greater than dollar increments that could exceed 1% of Included
      Compensation).

              

      

       

      A Salary
Reduction Agreement may not be effective prior to the later
of:  (a) the date the Employee becomes an Eligible Participant;
(b) the date the Eligible Participant executes the Salary Reduction
Agreement; or (c) the date the 401(k) plan is adopted or
effective.  A Salary Reduction Agreement is valid even though it is
executed by an Employee before he/she actually has qualified as an Eligible
Participant, so long as the Salary Reduction Agreement is not effective before
the date the Employee is an Eligible Participant, A Salary Reduction Agreement
may only apply to Included Compensation that becomes currently available to the
Employee after the effective date of the Salary Reduction
Agreement.

       

      A Salary
Reduction Agreement (or other written procedures) must designate a uniform
period during which an Employee may change or terminate his/her deferral
election under the Salary Reduction Agreement.  An Eligible
Participant’s right to change or terminate a Salary Reduction Agreement may not
be available on a less frequent basis than once per Plan Year.

       

      
        	
                22.178

              	
                Section 401(k) Deferral
      Account.  The portion of a Participant’s Account
      attributable to Section 401(k)
Deferrals.

              

      

       

      
        	
                22.179

              	
                Section 401(k)
      Deferrals.  Amounts contributed to the 401(k) Plan at the
      election of the Participant, in lieu of cash compensation, which are made
      pursuant to a Salary Reduction Agreement or other deferral mechanism, and
      which are not includible in the gross income of the Employee pursuant to
      Code §402(e)(3).  Section 401(k) Deferrals do not include
      any deferrals properly distributed as excess Annual Additions pursuant to
      Section 7.1(c)(2).

              

      

       

      
        	
                22.180

              	
                Self-Employed
      Individual.  An individual who has Earned Income (as
      defined in Section 22.58) for the taxable year from the trade or
      business for which the Plan is established, or an individual who would
      have had Earned Income but for the fact that the trade or business had no
      Net Profits for the taxable year.

              

      

       

      
        	
                22.181

              	
                Shareholder-Employee.  A
      Shareholder-Employee means an Employee or officer of a subchapter S
      corporation who owns (or is considered as owning within the meaning of
      Code §318(a)(1)), on any day during the taxable year of such corporation,
      more than 5% of the outstanding stock of the
  corporation.

              

      

       

      
        
          
          

        

        
          146

          
            

          

        

        
          
          

        

      

      
        	
                22.182

              	
                Shift-to-Plan-Year
      Method.  The Shift-to-Plan-Year Method is a method for
      determining Eligibility Computation Periods, after an Employee’s initial
      computation period.  See
  Section 1.4(c)(1).

              

      

       

      
        	
                22.183

              	
                Short Plan
      Year.  Any Plan Year that is less than 12 months long,
      either because of the amendment of the Plan Year, or because the Effective
      Date of a new Plan is less than 12 months prior to the end of the first
      Plan Year.  See Section 11.7 for the operational rules that
      apply if the Plan has a Short Plan
Year.

              

      

       

      
        	
                22.184

              	
                Social Security Retirement
      Age.  An Employee’s retirement age as determined under
      Section 230 of the Social Security Retirement Act.  See
      Section 2.5(d)(6).

              

      

       

      
        	
                22.185

              	
                Standardized
      Agreement.  An Agreement under this Prototype Plan that
      permits the adopting Employer to rely under certain circumstances on the
      Favorable IRS Letter issued to the Prototype Sponsor without the need for
      the Employer to obtain a determination
letter.

              

      

       

      
        	
                22.186

              	
                Stated
      Benefit.  The amount determined in accordance with the
      benefit formula selected in Part 4 of the target benefit plan Agreement,
      payable annually as a Straight Life Annuity commencing at Normal
      Retirement Age (or current age, if later), See
      Section 2.5(a).

              

      

       

      
        	
                22.187

              	
                Straight Life
      Annuity.  An annuity payable in equal installments for
      the life of the Participant that terminates upon the Participant’s
      death.

              

      

       

      
        	
                22.188

              	
                Successor
      Plan.  A Successor Plan is any Defined Contribution Plan,
      other than an ESOP, SEP, or SIMPLE-IRA plan, maintained by the Employer
      which prevents the Employer from making a distribution to Participants
      upon the termination of a 401(k) plan.  See
      Section 18.2(b)(2).

              

      

       

      
        	
                22.189

              	
                Taxable Wage
      Base.  The maximum amount of wages that are considered
      for Social Security purposes.  The Taxable Wage Base is used to
      determine the Integration Level for purposes of applying the Permitted
      Disparity Method allocation formula under the profit sharing or 401(k)
      plan Agreement (see Section 2.2(b)(2)) or under the money purchase
      plan Agreement (see Section 2.4(c)) or for applying the Integrated
      Benefit Formulas under the target benefit plan Agreement (see
      Section 2.5(d)(9)).

              

      

       

      
        	
                22.190

              	
                Testing
      Compensation.  The compensation used for purposes of the
      ADP Test, the ACP Test, and the Multiple Use Test.  See
      Section 17.7(i).

              

      

       

      
        	
                22.191

              	
                Theoretical
      Reserve.  An amount used to determine the Employer
      Contribution under the target benefit plan Agreement.  See
      Section 2.5(b)(4).

              

      

       

      
        	
                22.192

              	
                Three Percent
      Method.  A method for applying the ADP Test or the ACP
      Test for a new 401(k) Plan.  See Section 17.2(b) for a
      discussion of the ADP Test for new plans and Section 17.3(b) for
      a discussion of the ACP Test for new
plans.

              

      

       

      
        	
                22.193

              	
                Top-Paid Group. The top
      20% of Employees ranked by Total Compensation for purposes of applying the
      Top-Paid Group Test.  See
    Section 22.99(b)(4).

              

      

       

      
        	
                22.194

              	
                Top-Paid Group
      Test.  An optional test the Employer may apply when
      determining its Highly Compensated Employees.  See
      Section 22.99(a)(2).

              

      

       

      
        	
                22.195

              	
                Top-Heavy
      Plan.  A Plan that satisfies the conditions under
      Section 16.3(g).  A Top-Heavy Plan must provide special
      accelerated vesting and minimum benefits to Non-Key
      Employees.  See
Section 16.2.

              

      

       

      
        	
                22.196

              	
                Top-Heavy
      Ratio.  The ratio used to determine whether the Plan is a
      Top-Heavy Plan.  See
  Section 16.3(h).

              

      

       

      
        
          
          

        

        
          147

          
            

          

        

        
          
          

        

      

      
        	
                22.197

              	
                Total
      Compensation.  Total Compensation is used to apply the
      Annual Additions Limitation under Section 7.1 and to determine the
      top-heavy minimum contribution under Section 16.2
      (a).  Total Compensation is either W-2 Wages, Withholding Wages,
      or Code §415 Safe Harbor Compensation, as designated under Part 3 of the
      Agreement.  For a Self-Employed Individual, each definition of
      Total Compensation means Earned Income.  Except as otherwise
      provided under Sections 7.4(g)(4) and 16.3(i), each definition
      of Total Compensation (including Earned Income for Self-Employed
      Individuals) is increased to include Elective Deferrals (as defined in
      Section 22.61) and elective contributions to a cafeteria plan under
      Code §125 or to an eligible deferred compensation plan under Code
      §457.  For years beginning on or after January 1, 2001,
      each definition of Total Compensation also is increased to include
      elective contributions that are not includible in an Employee’s gross
      income as a qualified transportation fringe under Code
      §132(f)(4).  The Employer may elect an earlier effective date
      under Appendix B-3.c. of the
Agreement.

              

      

       

      Unless
modified under the Agreement, Total Compensation does not include amounts paid
to an individual as severance pay to the extent such amounts are paid after the
common-law employment relationship between the individual and the Employer has
terminated.  The Employer may modify the definition of Total
Compensation under Part 13, #51.b. or c.  of the Agreement [Part 13,
#69.b. or c.  of the 401(k) Agreement].  The Employer may
elect under #5 Lb.  or #69.b., as applicable, to modify the definition
of Total Compensation to include imputed compensation of Disabled Employees as
permitted under Section 7.4(g)(3) of this BPD.  Additional
modifications may be made under #51.c. or #69.c., as applicable.  Any
modification to the definition of Total Compensation must be consistent with the
definition of compensation under Treas. Reg. §1.415-2(d).

       

      
        	
                 
      

              	
                (a)

              	
                W-2
      Wages.  Wages within the meaning of Code
      §3401(a) and all other payments of compensation to an Employee by the
      Employer (in the course of the Employer’s trade or business) for which the
      Employer is required to furnish the Employee a written statement under
      Code §6041(d), 6051(a)(3), and 6052, determined without regard to any
      rules under Code §3401(a) that limit the remuneration included in
      wages based on the nature or location of the employment or the services
      performed.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Withholding
      Wages.  Wages within the meaning of Code
      §3401(a) for the purposes of income tax withholding at the source but
      determined without regard to any rules that limit the remuneration
      included in wages based on the nature or location of the employment or the
      services performed.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Code §415 Safe Harbor
      Compensation.  A Participant’s wages, salaries, fees for
      professional services and other amounts received for personal services
      actually rendered in the course of employment with the Employer (without
      regard to whether or not such amounts are paid in cash) to the extent that
      the amounts are includible in gross income.  Such amounts
      include, but are not limited to, commissions, compensation for services on
      the basis of a percentage of profits, tips, bonuses, fringe benefits, and
      reimbursements or other expense allowances under a nonaccountable plan (as
      described in Treas. Reg. §1.62-2(c)), and excluding the
      following:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Employer
      contributions to a plan of deferred compensation which are not includible
      in the Employee’s gross income for the taxable year in which contributed,
      or Employer contributions (other than Elective Deferrals) under a SEP (as
      described in Code §408(k5), or any distributions from a plan of deferred
      compensation.  For this purpose, Employer contributions to a
      plan of deferred compensation do not include Elective Deferrals (as
      defined in Section 22.61), elective contributions to a cafeteria plan
      under Code §125 or a deferred compensation plan under Code §457 and, for
      years beginning on or after January 1, 2001, qualified transportation
      fringes under Code §132(f)(4), The Employer may elect an earlier effective
      date for qualified transportation fringes under Appendix B-3.c. of
      the Agreement.

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Amounts
      realized from the exercise of a non-qualified stock option, or when
      restricted stock (or property) held by the Employee either becomes freely
      transferable or is no longer subject to a substantial risk of
      forfeiture.

              

      

       

      
        	
                 
      

              	
                (3)

              	
                Amounts
      realized from the sale, exchange or other disposition of stock acquired
      under a qualified stock option.

              

      

       

      
        	
                 
      

              	
                (4)

              	
                Other
      amounts which received special tax benefits, or contributions made by the
      Employer (other than Elective Deferrals) towards the purchase of an
      annuity contract described in Code §403(b) (whether or not the
      contributions are actually excludable from the gross income of the
      Employee).

              

      

       

      
        
          
          

        

        
          148

          
            

          

        

        
          
          

        

      

      
        	
                22.198

              	
                Transfer
      Account.  The portion of a Participant’s Account
      attributable to a direct transfer of assets or liabilities from another
      qualified retirement plan.  See Section 3.3 for the rules
      regarding the acceptance of a transfer of assets under this
      Plan.

              

      

       

      
        	
                22.199

              	
                Trust.  The
      Trust is the separate funding vehicle under the
  Plan.

              

      

       

      
        	
                22.200

              	
                Trustee.  The
      Trustee is the person or persons (or any successor to such person or
      persons) named in the Trustee Declaration under the
      Agreement.  The Trustee may be a Discretionary Trustee or a
      Directed Trustee.  See Article 12 for the rights and duties
      of a Trustee under this Plan.

              

      

       

      
        	
                22.201

              	
                Two-Step
      Formula.  A method of allocating certain Employer
      Contributions under the Permitted Disparity Method.  See
      Section 2.2(b)(2)(i).

              

      

       

      
        	
                22.202

              	
                Union
      Employee.  An Employee who is included in a unit of
      Employees covered by a collective bargaining agreement between the
      Employer and Employee representatives and whose retirement benefits are
      subject to good faith bargaining.  For this purpose, an Employee
      will not be considered a Union Employee for a Plan Year if more than two
      percent of the Employees who are covered pursuant to the collective
      bargaining agreement are professionals as defined in section 1.410(b)-9 of
      the regulations.  For this purpose, the term “Employee
      representatives” does not include any organization more than half of whose
      members are Employees who are owners, officers, or executives of the
      Employer.

              

      

       

      
        	
                22.203

              	
                Unit
      Benefit.  A Nonintegrated Benefit Formula under Part 4 of
      the target benefit plan Agreement that provides for a Stated Benefit equal
      to a specified percentage of Average Compensation multiplied by the
      Participant’s projected Years of Participation with the
      Employer.  See
  Section 2.5(c)(l)(ii).

              

      

       

      
        	
                22.204

              	
                Unit Excess
      Benefit.  An Integrated Benefit Formula under Part 4 of
      the target benefit plan Agreement that provides for a Stated Benefit equal
      to a specified percentage of Average Compensation plus a specified
      percentage of Excess Compensation multiplied by the Participant’s
      projected Years of Participation.  See
      Section 2.5(c)(2)(ii).

              

      

       

      
        	
                22.205

              	
                Unit Offset
      Benefit.  An Integrated Benefit Formula under Part 4 of
      the target benefit plan Agreement that provides for a Stated Benefit equal
      to a specified percentage of Average Compensation offset by a specified
      percentage of Offset Compensation multiplied by the Participant’s
      projected Years of Participation.  See
      Section 2.5(c)(2)(iv).

              

      

       

      
        	
                22.206

              	
                Valuation
      Date.  The date or dates selected under Part 12 of the
      Agreement upon which Plan assets are valued.  If the Employer
      does not select a Valuation Date under Part 12, Plan assets will be valued
      as of the last day of each Plan Year.  Notwithstanding any
      election under Part 12 of the Agreement, the Trustee and Plan
      Administrator may agree to value the Trust on a more frequent basis,
      and/or to perform an interim valuation of the Trust.  See
      Sections 12.6 and 13.2.

              

      

       

      
        	
                22.207

              	
                Vesting Computation
      Period.  The 12-consecutive month period used for
      measuring whether an Employee completes a Year of Service for vesting
      purposes.  See
Section 4.4.

              

      

       

      
        	
                22.208

              	
                W-2 Wages.  An
      optional definition of Total Compensation which the Employer may select
      under Part 3, #9.a. of the Agreement.  See
      Section 22.197(a) for the definition of W-2
    Wages.

              

      

       

      
        	
                22.209

              	
                Withholding
      Wages.  An optional definition of Total Compensation
      which the Employer may select under Part 3, #9.b. of the
      Agreement.  See Section 22.197(b) for the definition
      of Withholding Wages.

              

      

       

      
        	
                22.210

              	
                Year of
      Participation.  Years of Participation are used to
      determine a Participant’s Stated Benefit under the target benefit plan
      Agreement.  See
  Section 2.5(d)(10).

              

      

       

      
        	
                22.211

              	
                Year of
      Service.  An Employee’s Years of Service are used to
      apply the eligibility and vesting rules under the Plan.  Unless
      elected otherwise under Part 7 of the Agreement, an Employee will earn a
      Year of Service for purposes of applying the eligibility rules if the
      Employee completes 1,000 Hours of Service with the Employer during an
      Eligibility Computation Period.  (See
      Section 1.4(b).)  Unless elected otherwise under Part 7 of
      the Agreement, an Employee will earn a Year of Service for purposes of
      applying the vesting rules if the Employee completes 1,000 Hours of
      Service with the Employer during a Vesting Computation
      Period.  (See
Section 4.5.)

              

      

       

      

       

      
        
           

        

        
          149

          
            

          

        

        
           

        

      

      
        

      

      
        PRUDENTIAL
RETIREMENT SERVICES

        NONSTANDARDIZED
401(K) PLAN 

          
            

          

        

         

      

      By
executing this 401(k) plan Adoption Agreement (the “Agreement”) under the
Prudential Retirement Services Prototype Plan, the Employer agrees to establish
or continue a 401(k) plan for its Employees.  The 401(k) plan adopted
by the Employer consists of the Basic Plan Document #01 (the “BPD”) and the
elections made under this Agreement (collectively referred to as the
“Plan”).  A Related Employer may jointly co-sponsor the Plan by
signing a Co-Sponsor Adoption Page, which is attached to this
Agreement.  (See Section 22.164 of the BPD for the definition of a
Related Employer.) This Plan is
effective as of the Effective Date identified on the Signature Page of this
Agreement.

       

      
        	
                1.

              	
                Employer
      Information

              

      

       

      
        	
                 
      

              	
                a.

              	
                Name and address of Employer
      executing the Signature Page of this Agreement: National Penn
      Bancshares, Inc. P.O.  Box 547 Philadelphia, Pennsylvania
      19512

              

      

       

      
        	
                 
      

              	
                b.

              	
                Employer Identification Number
      (EIN) for the Employer: 23-2215075

              

      

       

      
        	
                 
      

              	
                c.

              	
                Business entity of Employer (optional):

              

      

       

      
        
          	
                  [X]

                	
                  (1)

                	
                  C-Corporation

                	
                  [  ]

                	
                  (2)

                	
                  S-Corporation

                
	
                  [  ]

                	
                  (3)

                	
                  Limited
      Liability Corporation

                	
                  [  ]

                	
                  (4)

                	
                  Sole
      Proprietorship

                
	
                  [  ]

                	
                  (5)

                	
                  Partnership

                	
                  [  ]

                	
                  (6)

                	
                  Limited
      Liability Partnership

                
	
                  [  ]

                	
                  (7)

                	
                  Government

                	
                  [  ]

                	
                  (8)

                	
                  Other                    

                

        

         

      

      
        	
                 
      

              	
                d.

              	
                Last day of Employer’s taxable
      year (optional):______________________________

              

      

       

      
        	
                 
      

              	
                e.

              	
                Does the Employer have any
      Related Employers (as defined in Section 22.164 of the
      BPD)?

              

      

       

      
        
          	
                  [  ]  (1)

                	
                  Yes

                	
                  [X]  (2)

                	
                  No

                

        

      

       

      
        	
                 
      

              	
                f.

              	
                If e.  is yes, list
      the Related Employers (optional):

              

      

       

      National Penn Management
Services, LLC.

      National Penn
Bank

       

      [Note: This Plan will cover
Employees of a Related Employer only if such Related Employer executes a
Co-Sponsor Adoption Page.  Failure to cover the Employees of a Related
Employer may result in a violation of the minimum coverage rules under Code
§410(b).  See Section 1.3 of the BPD.]

       

      
        	
                2.

              	
                Plan
      Information

              

      

       

      
        	
                 
      

              	
                a.

              	
                Name of Plan: National Penn
      Bancshares, Inc.  Capital Accumulation
    Plan

              

      

       

      
        	
                 
      

              	
                b.

              	
                Plan number (as identified on
      the Form 5500 series filing for the Plan): 001

              

      

       

      
        	
                 
      

              	
                c.

              	
                Trust identification number (optional):____________________________

              

      

       

      
        	
                 
      

              	
                d.

              	
                Plan Year: [Check (1) or
      (2).  Selection (3) may be selected in addition to (1) or (2) to
      identify a Short Plan Year.]

              

      

       

      
        
          	
                  [X]

                	
                  (1)

                	
                  The
      calendar year.

                
	
                  [  ]

                	
                  (2)

                	
                  The
      12 consecutive month period ending

                
	
                  [  ]

                	
                  (3)

                	
                  The
      Plan has a Short Plan Year beginning _ and ending
  _.

                

        

      

      

      
        	
                3.

              	
                Types
      of Contributions

              

      

       

      The
following types of contributions are authorized under this Plan.  The
selections made below should correspond with the selections made under Parts 4A,
4B, 4C, 4D and 4E of this Agreement.

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      
        
          	
                  [X]

                	
                  a.

                	
                  Section 401(k) Deferrals
      (see Part 4A).

                
	
                  [X]

                	
                  b.

                	
                  Employer Matching Contributions (see Part
      4B).

                
	
                  [X]

                	
                  c.

                	
                  Employer Nonelective Contributions (see Part
      4C).

                
	
                  [  ]

                	
                  d.

                	
                  Employee After-Tax Contributions (see Part
      4D).

                
	
                  [  ]

                	
                  e.

                	
                  Safe Harbor Matching Contributions (see Part
      4E, #27).

                
	
                  [  ]

                	
                  f.

                	
                  Safe Harbor Nonelective Contributions (see Part
      4E, #28).

                
	
                  [  ]

                	
                  g.

                	
                  None.  This
      Plan is a frozen Plan effective _ (see Section 2.1(d) of the
      BPD).

                

        

      

      

       

      
        
          	
                  Part
      1 – Eligibility Conditions

                

        

      

       

      (See
Article 1 of the BPD)

       

      
        	
                4.

              	
                Excluded
      Employees.  [Check a.  or any
      combination of b.  - f for those contributions the Employer
      elects to make under Part 4 of this Agreement.  See Section 1.2
      of the BPD for rules regarding the determination of Excluded Employees for
      Employee After-Tax Contributions, QNECs, QMACs and Safe Harbor
      Contributions.]

              

      

       

      
        
          
            	 
      	
                    (1)
      

                    §401(k)
      

                    Deferrals

                  	
                    (2)
      

                    Employer
      

                    Match

                  	
                    (3)
      

                    Employer
      

                    Nonelective

                  	 
      
	
                    a.

                  	
                    [  ]

                  	
                    [  ]

                  	
                    [  ]

                  	
                    No
      excluded categories of Employees

                  
	
                    b.

                  	
                    [X]

                  	
                    [X]

                  	
                    [X]

                  	
                    Union
      Employees (see Section 22.202 of the BPD).

                  
	
                    c.

                  	
                    [X]

                  	
                    [X]

                  	
                    [X]

                  	
                    Nonresident
      Alien Employees (see Section 22.124 of the BPD).

                  
	
                    d.

                  	
                    [X]

                  	
                    [X]

                  	
                    [X]

                  	
                    Leased
      Employees (see Section 1.2(b) of the BPD).

                  
	
                    e.

                  	
                    [  ]

                  	
                    [  ]

                  	
                    [  ]

                  	
                    Highly
      Compensated Employees (see Section 22.99 of the BPD).

                  
	
                    f

                  	
                    [  ]

                  	
                    [  ]

                  	
                    [  ]

                  	
                    (Describe
      Excluded Employees):________

                  

          

        

      

       

      
        	
                5.

              	
                Minimum age and service
      conditions for becoming an Eligible Participant.  [Check a.  or check
      b.  and/or any one of c.  - e.  for those
      contributions the Employer elects to make under Part 4 of this
      Agreement.  Selection f may be checked instead of or in addition
      to any selections under b.  - e.  See Section 1.4 of
      the BPD for the application of the minimum age and service conditions for
      purposes of Employee After - Tax Contributions, QNECs, QMACs and Safe
      Harbor Contributions.  See Part 7 of this Agreement for special
      service crediting rules.]

              

      

       

      
        
          
            	 
      	
                    (1)
      

                    §401(k)
      

                    Deferrals

                  	
                    (2)
      

                    Employer
      

                    Match

                  	
                    (3)
      

                    Employer
      

                    Nonelective

                  	 
      
	
                    a.

                  	
                    [  ]

                  	
                    [  ]

                  	
                    [  ]

                  	
                    None
      (conditions are met on Employment Commencement Date).

                  
	
                    b.

                  	
                    [  ]

                  	
                    [  ]

                  	
                    [  ]

                  	
                    Age
      ___ (cannot exceed age 21).

                  
	
                    c.

                  	
                    [  ]

                  	
                    [  ]

                  	
                    [  ]

                  	
                    One
      Year of Service.

                  
	
                    d.

                  	
                    [  ]

                  	
                    [  ]

                  	
                    [  ]

                  	
                    __
      consecutive months (not more than 12) during which the Employee completes
      at least __ Hours of Service (cannot exceed 1,000).  If an
      Employee does not satisfy this requirement in the first designated period
      of months following his/her Employment Commencement Date, such Employee
      will be deemed to satisfy this condition upon completing a Year of Service
      (as defined in Section 1.4(b) of the BPD).

                  
	
                    e.

                  	
                    N/A

                  	
                    [  ]

                  	
                    [  ]

                  	
                    Two
      Years of Service.  [Full and immediate vesting
      must be selected under Part 6 of this
Agreement.]

                  
	
                    f

                  	
                    [X]

                  	
                    [X]

                  	
                    [X]

                  	
                    (Describe
      eligibility conditions): 30 days following the
      date the Employee is first credited with an Hour of
      Service

                     

                    [Note: Any conditions provided
      under f must be described in a manner that precludes Employer discretion
      and must satisfy the nondiscrimination requirements of §1.401(a)(4) of the
      regulations, and may not cause the Plan to violate the provisions of Code
      §410(a).]

                  

          

        

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      
        	
                [  ]
      6.

              	
                Dual
      eligibility.  Any Employee (other than an Excluded
      Employee) who is employed on the date designated under a.  or
      b.  below, as applicable, is deemed to be an Eligible
      Participant as of the later of the date identified under this #6 or the
      Effective Date of this Plan, without regard to any Entry Date selected
      under Part 2.  See Section 1.4(d)(2) of the
      BPD.  [Note: If this #6 is checked, also
      check a.  or b.  If this #6 is not checked, the
      provisions of Section 1.4(d)(1) of the BPD
  apply.]

              

      

       

      
        	
                [  ]  a.

              	
                 
      The Effective Date of this Plan.

              

      

       

      
        	
                [  ]  b.

              	
                 
      (Identify date)________________________

              

      

       

      [Note: Any date specified under
b.  may not cause the Plan to violate the provisions of Code
§410(a).  See Section 1.4 of the BPD.]

       

      
        
          	
                  Part
      2 – Commencement of
Participation

                

        

      

       

      (See
Section 1.5 of the BPD)

       

      
        	
                7.

              	
                Entry Date upon which
      participation begins after completing minimum age and service conditions
      under Part 1, #5 above.  [Check one of a.  -
      e, for those contributions the Employer elects to make under Part 4 of
      this Agreement.  See Section 1.5 of the BPD for determining the
      Entry Date applicable to Employee After-Tax Contributions, QNECs, QMACs
      and Safe Harbor
Contributions.]

              

      

       

      
        
          	 
      	
                  (1)
      

                  §401(k)
      

                  Deferrals

                	
                  (2)
      

                  Employer
      

                  Match

                	
                  (3)
      

                  Employer
      

                  Nonelective

                	 
      
	
                  a.

                	
                  [  ]

                	
                  [  ]

                	
                  [  ]

                	
                  The
      next following entry Date (as defined in #8 below).

                
	
                  b.

                	
                  [X]

                	
                  [X]

                	
                  [X]

                	
                  The
      Entry Date (as defined in #8 below) coinciding with or next following the
      completion of the age and service conditions.

                
	
                  c.

                	
                  N/A

                	
                  [N/A]

                	
                  [N/A]

                	
                  The
      nearest Entry Date (as defined in #8 below).

                
	
                  d.

                	
                  N/A

                	
                  [N/A]

                	
                  [N/A]

                	
                  The
      preceding Entry Date (as defined in #8 below).

                
	
                  e.

                	
                  [  ]

                	
                  [  ]

                	
                  [  ]

                	
                  The
      date the age and service conditions are satisfied.  [Also check #8.e. below for the
      same type of contribution(s) checked
  here.]

                

        

      

       

      
        	
                8.

              	
                Definition of Entry
      Date.  [Check one of a.  -
      e.  for those contributions the Employer elects to make under
      Part 4 of this Agreement.  Selection f, may be checked instead
      of or in addition to a.  - e.  See Section 1.5 of the
      BPD for determining the Entry Date applicable to Employee After-Tax
      Contributions, QNECs, QMACs and Safe Harbor
      Contributions.]

              

      

       

      
        
          
            	 
      	
                    (1)
      

                    §401(k)
      

                    Deferrals

                  	
                    (2)
      

                    Employer
      

                    Match

                  	
                    (3)
      

                    Employer
      

                    Nonelective

                  	 
      
	
                    a.

                  	
                    [  ]

                  	
                    [  ]

                  	
                    [  ]

                  	
                    The
      first day of the Plan Year and the first day of 7th month of the Plan
      Year.

                  
	
                    b.

                  	
                    [  ]

                  	
                    [  ]

                  	
                    [  ]

                  	
                    The
      first day of each quarter of the Plan Year.

                  
	
                    c.

                  	
                    [X]

                  	
                    [X]

                  	
                    [X]

                  	
                    The
      first day of each month of the Plan Year.

                  
	
                    d.

                  	
                    [  ]

                  	
                    [  ]

                  	
                    [  ]

                  	
                    The
      first day of the Plan Year.  [If #7.a.  or
      #7.b.  above is checked for the same type of contribution as
      checked here, see the restrictions in Section 1.5(b) of the
      BPD.]

                  
	
                    e.

                  	
                    [  ]

                  	
                    [  ]

                  	
                    [  ]

                  	
                    The
      date the conditions in Part 1, #5.  above are
      satisfied.  [This e. should be checked for
      a particular type of contribution only if #7.e. above is also checked for
      that type of contribution.]

                  
	
                    f.

                  	
                    [  ]

                  	
                    [  ]

                  	
                    [  ]

                  	
                    (Describe
      Entry Date)____________________

                     

                    [Note: Any Entry Date designated in
      f.  must comply with the requirements of Code §410(a)(4) and
      must satisfy the nondiscrimination requirements under §1.401(a)(4) of the
      regulations, See Section I.5(a) of the
  BPD.]

                  

          

        

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      
        
          	
                  Part
      3 – Compensation Definitions

                

        

      

       

      (See
Sections 22.102 and 22.197 of the BPD)

       

      
        	
                9.

              	
                Definition of Total
      Compensation:

              

      

       

      
        
          
            
              
                
                  
                    	
                            [  
      ]  a.

                          	
                            W-2
      Wages.

                          
	
                            [  
      ]  b.

                          	
                            Withholding
      Wages.

                          
	
                            [X]  c.

                          	
                            Code
      §415 Sage Harbor Compensation.

                          
	 	 
	 	
                            [Note: Each of the above
      definitions is increased for Elective Deferrals (as defined in Section
      22.61 of the BPD), for pre-tax contributions to a cafeteria plan or a Code
      §457 plan, and for qualified transportation fringes under Code
      §1320(4).  See Section 22.197 of the
  BPD.]

                          

                  

                

              

            

          

        

      

       

      
        	
                10.

              	
                Definition of Included Compensation for
      allocation of contributions or forfeitures: [Check a.  or
      b.  for those contributions the Employer elects under Part 4 of
      this Agreement.  If b, is selected for a particular
      contribution, also check any combination of c.  through
      j.  for that type of contribution.  See Section 22.102
      of the BPD for determining Included Compensation for Employee After-Tax
      Contributions, QNECs, QMACs and Safe Harbor
      Contributions.]

              

      

       

      
        
          
            	 
      	
                    (1)
      

                    §401(k)
      

                    Deferrals

                  	
                    (2)
      

                    Employer
      

                    Match

                  	
                    (3)
      

                    Employer
      

                    Nonelective

                  	 
      
	
                    a.

                  	
                    [  ]

                  	
                    [  ]

                  	
                    [  ]

                  	
                    Total
      Compensation, as defined in #9 above.

                  
	
                    b.

                  	
                    [X]

                  	
                    [X]

                  	
                    [X]

                  	
                    Total
      Compensation, as defined in #9 above, with the following
      exclusions:

                  
	
                    c.

                  	
                    N/A

                  	
                    [  ]

                  	
                    [  ]

                  	
                    Elective
      Deferrals, pre-tax contributions to a cafeteria plan or a Code §457 plan,
      and qualified transportation fringes under Code §132(f)(4) are
      excluded.  See Section 22.102 of the BPD.

                  
	
                    d.

                  	
                    [X]

                  	
                    [X]

                  	
                    [X]

                  	
                    Fringe
      benefits, expense reimbursements, deferred compensation, and welfare
      benefits are excluded.

                  
	
                    e.

                  	
                    [  ]

                  	
                    [  ]

                  	
                    [  ]

                  	
                    Compensation
      above $ _____ is excluded.  Bonuses are
  excluded.

                  
	
                    f.

                  	
                    [X]

                  	
                    [X]

                  	
                    [X]

                  	
                    Commissions
      are excluded.

                  
	
                    g.

                  	
                    [  ]

                  	
                    [  ]

                  	
                    [  ]

                  	
                    Overtime
      is excluded.

                  
	
                    h.

                  	
                    [  ]

                  	
                    [  ]

                  	
                    [  ]

                  	
                    Amounts
      paid for services performed for a Related Employer that does not execute
      the Co-Sponsor Adoption Page under this Agreement are
      excluded.

                  
	
                    i.

                  	
                    [  ]

                  	
                    [  ]

                  	
                    [  ]

                  	
                    Amounts
      paid for services performed for a Related Employer that does not execute
      the Co-Sponsor Adoption Page under this Agreement are
      excluded.

                  
	
                    j.

                  	
                    [X]

                  	
                    [X]

                  	
                    [X]

                  	
                    (Describe
      modifications to Included Compensation): 

                    income from exercise of stock options, receipt or
      vesting of restricted stock grants, exercise of stock appreciation rights
      or similar equity based compensation arrangements.  Expense
      reimbursements or allowances of any kind, including but not limited to,
      tuition reimbursement and car allowances, the value of perquisites or
      similar items except for cash paid under the Company’s Flexible Benefits
      Plan (whether or not includible in gross
  income)

                  

          

        

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      [Note: Unless otherwise
provided under j., any exclusions selected under f through j.  above
do not apply to Nonhighly Compensated Employees in determining allocations under
the Permitted Disparity Method under Part 4C #21.  b.  of
this Agreement or for purposes of applying the Safe Harbor 401(k) Plan
provisions under Part 4E of this Agreement.]

       

      
        	
                [  ]
      11.

              	
                Special
      rules.

              

      

       

      
        	
              	
                [  ]  a.

              	
                Highly Compensated Employees
      only.  For all purposes under the Plan, the modifications
      to Included Compensation elected in #10.f.  through
      #10.j.  above will apply only to Highly Compensated
      Employees.

              

      

       

      
        	
              	
                [  ]  b.

              	
                Measurement period (see the
      operating rules under Section 2.2(c)(3) of the
      BPD).  Instead of the Plan Year, Included Compensation is
      determined on the basis of the period elected under (1) or (2)
      below.

              

      

       

      
        	
                 
      

              	
                [  ]  (1)

              	
                The
      calendar year ending in the Plan
Year.

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                The
      12-month period ending on _____ which ends during the Plan
      Year.

              

      

       

      [Note: If this selection
b.  is checked, Included Compensation will be determined on the basis
of the period designated in (1) or (2) for all contribution types.  If
this selection b.  is not checked, Included Compensation is based on
the Plan Year.  See Part 4 for the ability to use partial year
Included Compensation.]

       

      [Practitioner Tip: If #11.b is
checked, it is recommended that the Limitation Year for purposes of applying the
Annual Additions Limitation under Code §415 correspond to the period used to
determine Included Compensation.  This modification to the Limitation
Year may be made in Part 13, #69.a.  of this Agreement.]

       

      
        
          	
                  Part
      4A – Section 401(k) Deferrals

                

        

      

       

      (See
Section 2.3(a) of the BPD)

       

      
        	
                [X]

              	
                Check this selection and
      complete the applicable sections of this Part 4A to allow for Section
      401(k) Deferrals under the
Plan.

              

      

       

      
        	
                [X]  12.

              	
                Section 401(k) Deferral
      limit. __100 % of
      Included Compensation.  [If this #12 is not checked, the Code §402(g)
      deferral limit described in Section 17.1 of the BPD and the Annual
      Additions Limitation under Article 7 of the BPD still
      apply.]

              

      

       

      
        	
                 
      

              	
                [X]  a.

              	
                Applicable
      period.  The limitation selected under #12 applies with
      respect to Included Compensation earned
during:

              

      

       

      
        	
                 

              	
                [  ]  (1)

              	
                the
      Plan Year.

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                the
      portion of the Plan Year in which the Employee is an Eligible
      Participant.

              

      

       

      
        	
                 
      

              	
                [X]  (3)

              	
                each
      separate payroll period during which the Employee is an Eligible
      Participant.

              

      

       

      [Note: If Part 3, #11.b.  is
checked, any period selected under this a.  will be determined as if
the Plan Year were the period designated under Part 3, #11.b See Section
2.2(c)(3) of the BPD.]

       

      
        	
                 
      

              	
                [  ]  b.

              	
                Limit applicable only to Highly
      Compensated Employees.  [If this b. is not checked, any
      limitation selected under #12 applies to all Eligible
      Participants.]

              

      

                     

      
        
          	
                   

                	[  ]  (1) 	The
      limitation selected under #12 applies only to Highly Compensated
      Employees.
	 	 	 
	
                   
      

                	
                  [  ]  (2)

                	
                  The
      limitation selected under #12 applies only to Nonhighly Compensated
      Employees.  Highly Compensated Employees may defer up to _% of
      Included Compensation (as determined under a. above).  [The percentage inserted in
      this (2) for Highly Compensated Employees must be lower than the
      percentage inserted in #12 for Nonhighly Compensated
      Employees.]

                

        

      

       

      
        	
                [X] 13.

              	
                Minimum deferral rate:
      [If this #13 is not
      checked, no minimum deferral rate applies to Section 401(k) Deferrals
      under the Plan.]

              

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      
        	
                [X]  a.

              	
                  0 % of
      Included Compensation for a payroll
period.

              

      

       

      
        	
                [  ]  b.

              	
                 
      $___ for a payroll period.

              

      

       

      
        	
                [X] 14.

              	
                Automatic deferral
      election.  (See Section 2.3(a)(2) of the BPD.) An
      Eligible Participant will automatically defer _1_% of Included
      Compensation for each payroll period, unless the Eligible Participant
      makes a contrary Salary Reduction Agreement election on or after the expiration of a 30
      days notification period.  This automatic deferral
      election will apply to:

              

      

       

      
        	
                [  ]  a.

              	
                 
      all Eligible Participants.

              

      

       

      
        	
                [X]  b

              	
                 
      only those Employees who become Eligible Participants on or after the
      following date:

              

      

       

      
        	
                 
      

              	
                  April
      1.  2006

              

      

       

      
        	
                [  ]
      15.

              	
                Effective
      Date.  If this Plan is being adopted as a new 401(k) plan
      or to add a 401(k) feature to an existing plan, Eligible Participants may
      begin making Section 401(k) Deferrals as
of:___

              

      

       

      
        
          	
                  Part
      4B – Employer Matching
Contributions

                

        

      

       

      (See
Sections 2.3(b) and (c) of the BPD)

       

      
        	
                [X]

              	
                Check this selection and
      complete this Part 4B to allow for Employer Matching
      Contributions.  Each formula allows for Employer Matching
      Contributions to be allocated to Section 401(k) Deferrals and/or Employee
      After-Tax Contributions (referred to as “applicable
      contributions”).  If a matching formula applies to both types of
      contributions, such contributions are aggregated to determine the Employer
      Matching Contribution allocated under the formula.  If any
      formula applies to Employee After-Tax Contributions, Part 4D must be
      completed.  [Note: Do not check this selection
      if the
      only Employer
      Matching Contributions authorized under the Plan are Safe Harbor Matching
      Contributions.  Instead complete the applicable elections under
      Part 4E of this Agreement.  If a “regular” Employer Matching
      Contribution will be made in addition to a Safe Harbor Matching
      Contribution, complete this Part 4B for the “regular” Employer Matching
      Contribution and Part 4E for the Safe Harbor Matching
      Contribution.  To avoid ACP Testing with respect to any
      “regular” Employer Matching Contributions, such contributions may not be
      based on applicable contributions in excess of 6% of Included Compensation
      and any discretionary “regular” Employer Matching Contributions may not
      exceed 4% of Included
Compensation.]

              

      

       

      
        	
                16.

              	
                Employer Matching Contribution
      formula(s): [See
      the operating rules under #17
below.]

              

      

       

      
        
          
            
              
                
                  
                    
                      
                        
                          
                            
                              
                                
                                  
                                    	 
      	
                                            (1)
      

                                            §401(k)
      

                                            Deferrals

                                          	
                                            (2)
      

                                            Employee
      

                                            After-Tax

                                          	 
      
	 	 	 	 
	
                                            a.

                                          	
                                            [X]

                                          	
                                            [  ]

                                          	
                                            Fixed matching
      contribution.  __50__ % of each Eligible Participant’s
      applicable contributions.  The Employer Matching Contribution
      does not apply to applicable contributions that exceed:

                                          
	 	 	 	 
	 
      	 
      	 
      	
                                            [X]  (a)  __7__% of Included
    Compensation.

                                          
	 	 	 	 
	 
      	 
      	 
      	
                                            [ 
       ]  (b)  $___.

                                          
	 	 	 	 
	 
      	 
      	 
      	
                                            [Note:
      If neither (a) nor (b)
      is checked, all applicable contributions are eligible for the Employer
      Matching Contribution under this formula.]

                                          
	 	 	 	 
	
                                            b.

                                          	
                                            [  ]

                                          	
                                            [  ]

                                          	
                                            Discretionary matching
      contribution.  A uniform percentage, as determined by the
      Employer, of each Eligible Participant’s applicable
      contributions.

                                          
	 	 	 	 
	 
      	 
      	 
      	
                                            [  ]  (a)  The
      Employer Matching Contribution allocated to any Eligible Participant may
      not exceed _% of Included Compensation.

                                          
	 	 	 	 
	 
      	 
      	 
      	
                                            [  ]  (b)  The
      Employer Matching Contribution will apply only to a Participant’s
      applicable contributions that do not exceed

                                          
	 	 	 	 
	 
      	 
      	 
      	
                                            [  ]  1.  _%
      of Included Compensation.

                                          

                                  

                                   

                                  
                                    
                                      
                                      

                                    

                                    
                                      
                                      

                                      
                                        

                                      

                                    

                                    
                                      
                                      

                                    

                                  

                                  
                                    
                                      
                                        
                                          
                                            
                                              
                                                
                                                  
                                                    
                                                      
                                                        
                                                          
                                                            
                                                              
                                                                
                                                                  
                                                                    
                                                                      
                                                                        
                                                                          
                                                                            
                                                                              
                                                                                	 
      	 
      	 
      	
                                                                                        [  ]  2.  $_____.

                                                                                      
	 	 	 	 
	 
      	 
      	 
      	
                                                                                        [  ]  3.  a
      dollar amount or percentage of Included Compensation that is uniformly
      determined by the Employer for all Eligible
  Participants.

                                                                                      
	 	 	 	 
	 
      	 
      	 
      	
                                                                                        [Note: If none of the selections
      1.  - 3.  is checked, all applicable contributions are
      eligible for the Employer Matching Contribution under this
      formula.]

                                                                                      
	 	 	 	 
	
                                                                                        c.

                                                                                      	
                                                                                        [  ]

                                                                                      	
                                                                                        [  ]

                                                                                      	
                                                                                        Tiered matching
      contribution.  A uniform percentage of each tier of each
      Eligible Participant’s applicable contributions, determined as
      follows:

                                                                                      
	 	 	 	 
	 
      	 
      	 
      	
                                                                                        Tiers of contributions

                                                                                        (indicate
      $ or %)

                                                                                      	
                                                                                        Matching percentage

                                                                                      
	 
      	 
      	 
      	
                                                                                        (a)  First  _______

                                                                                      	
                                                                                        (b)  ________

                                                                                      
	 
      	 
      	 
      	
                                                                                        (c)  Next  _______

                                                                                      	
                                                                                        (d)  ________

                                                                                      
	 
      	 
      	 
      	
                                                                                        (e)  Next  _______

                                                                                      	
                                                                                        (f)  ________

                                                                                      
	 
      	 
      	 
      	
                                                                                        (g)  Next  _______

                                                                                      	
                                                                                        (h)  ________

                                                                                      
	 	 	 	 	 
	 
      	 
      	 
      	
                                                                                        [Note: Fill in only percentages or
      dollar amounts, but not both.  If percentages are used each tier
      represents the amount of the Participant’s applicable contributions that
      equals the specified percentage of the Participant’s Included
      Compensation.]

                                                                                      
	 	 	 	 
	
                                                                                        d.

                                                                                      	
                                                                                        [  ]

                                                                                      	
                                                                                        [  ]

                                                                                      	
                                                                                        Discretionary tiered matching
      contribution.  The Employer will determine a matching
      percentage for each tier of each Eligible Participant’s applicable
      contributions.  Tiers are determined in increments
      of:

                                                                                      
	 	 	 	 
	 
      	 
      	 
      	
                                                                                        Tiers of contributions

                                                                                        (indicate
      $ or %)

                                                                                      	 
      
	 
      	 
      	 
      	
                                                                                        (a)  First  _______

                                                                                      	 
      
	 
      	 
      	 
      	
                                                                                        (b)  Next  _______

                                                                                      	 
      
	 
      	 
      	 
      	
                                                                                        (c)  Next  _______

                                                                                      	 
      
	 
      	 
      	 
      	
                                                                                        (d)  Next  _______

                                                                                      	 
      
	 	 	 	 	 
	 
      	 
      	 
      	
                                                                                        [Note: Fill in only percentages or
      dollar amounts, but not both.  If percentages are used, each
      tier represents the amount of the Participant’s applicable contributions
      that equals the specified percentage of the Participant’s Included
      Compensation.]

                                                                                      
	 	 	 	 
	
                                                                                        e.

                                                                                      	
                                                                                        [  ]

                                                                                      	
                                                                                        [  ]

                                                                                      	
                                                                                        Year of Service matching
      contribution.  A uniform percentage of each Eligible
      Participant’s applicable contributions based on Years of Service with the
      Employer, determined as follows:

                                                                                      
	 	 	 	 
	 
      	 
      	 
      	
                                                                                        Years of Service

                                                                                      	
                                                                                        Matching Percentage

                                                                                      
	 
      	 
      	 
      	
                                                                                        (a)  __________

                                                                                      	
                                                                                        (b)  ___________%

                                                                                      
	 
      	 
      	 
      	
                                                                                        (c)  __________

                                                                                      	
                                                                                        (d)  ___________%

                                                                                      
	 
      	 
      	 
      	
                                                                                        (e)  __________

                                                                                      	
                                                                                        (f)  ___________%

                                                                                      
	 	 	 	 	 

                                                                              

                                                                            

                                                                          

                                                                        

                                                                      

                                                                    

                                                                  

                                                                

                                                              

                                                            

                                                          

                                                        

                                                      

                                                       

                                                      
                                                        
                                                          
                                                          

                                                        

                                                        
                                                          
                                                          

                                                          
                                                            

                                                          

                                                        

                                                        
                                                          
                                                          

                                                        

                                                      

                                                      
                                                        
                                                          
                                                            
                                                              
                                                                
                                                                  
                                                                    
                                                                      
                                                                        
                                                                          
                                                                            
                                                                              	 
      	 
      	 
      	
                                                                                      [  ]  1.

                                                                                    	
                                                                                      In
      applying the Year of Service matching contribution formula, a Year of
      Service is: [If not
      checked, a Year of Service is 1,000 Hours of Service during the Plan
      Year.]

                                                                                    
	 	 	 	 	 
	 
      	 
      	 
      	 
      	
                                                                                      [  ]  a.  as
      defined for purposes of eligibility under Part 7.

                                                                                    
	 	 	 	 	 
	 
      	 
      	 
      	 
      	
                                                                                      [  ]  b.  as
      defined for purposes of vesting under Part 7.

                                                                                    
	 	 	 	 	 
	 
      	 
      	 
      	
                                                                                      [  ]  2.

                                                                                    	
                                                                                      Special
      limits on Employer Matching Contributions under the Year of Service
      formula:

                                                                                    
	 	 	 	 	 
	 
      	 
      	 
      	 
      	
                                                                                      [  ]  a.  The
      Employer Matching Contribution allocated to any Eligible Participant may
      not exceed % of Included Compensation.

                                                                                    
	 	 	 	 	 
	 
      	 
      	 
      	 
      	
                                                                                      [  ]  b.  The
      Employer Matching Contribution will apply only to a Participant’s
      applicable contributions that do not exceed:

                                                                                    
	 	 	 	 	 
	 
      	 
      	 
      	 
      	
                                                                                      [  ]  (1)  _%
      of Included Compensation.

                                                                                    
	 	 	 	 	 
	 
      	 
      	 
      	 
      	
                                                                                      [  ]  (2)  $___.

                                                                                    
	 	 	 	 	 
	
                                                                                      f.

                                                                                    	
                                                                                      [  ]

                                                                                    	
                                                                                      [  ]

                                                                                    	
                                                                                      Net
      Profits.  Any Employer Matching Contributions made in
      accordance with the elections under this #16 are limited to Net
      Profits.  [If
      this f. is checked, also select (a) or (b)
  below.]

                                                                                    
	 	 	 	 
	 
      	 
      	 
      	
                                                                                      [  ]  (a)  Default definition of Net
      Profits.  For purposes of this selection e. Net Profits
      is defined in accordance with Section 2.2(a) of the
BPD.

                                                                                    
	 	 	 	 
	 
      	 
      	 
      	
                                                                                      [  ]  (b)  Modified definition of Net
      Profits.  For purposes of this selection f. Net Profits
      is defined as follows: _____________

                                                                                    
	 	 	 	 
	 
      	 
      	 
      	
                                                                                      [Note:  Any definition of
      Net Profits under this (b) must be described in a manner that precludes
      Employer discretion and must satisfy the nondiscrimination requirements of
      §1.401(a)(4) of the regulations and must apply uniformly to all
      Participants.]

                                                                                    

                                                                            

                                                                          

                                                                        

                                                                      

                                                                    

                                                                  

                                                                

                                                              

                                                            

                                                          

                                                        

                                                      

                                                       

                                                       

                                                    

                                                  

                                                

                                              

                                            

                                          

                                        

                                      

                                    

                                  

                                

                              

                            

                          

                        

                      

                    

                  

                

              

            

          

        

      

      
        	
                17.

              	
                Operating rules for applying
      the matching contribution
formulas:

              

      

       

      
        	
                 
      

              	
                a.

              	
                Applicable contributions taken
      into account: (See Section 2.3(b)(3) of the BPD.)  The
      matching contribution formula(s) elected in #16.  above (and any
      limitations on the amount of a Participant’s applicable contributions
      considered under such formula(s)) are applied separately for
      each:

              

      

       

      
        
          	
                  [X]  (1)  Plan
      Year.

                	
                  [  ]  (2)  Plan
      Year quarter.

                
	 	 
	
                  [ 
       ]  (3)  calendar month.

                	
                  [  ]  (4)  payroll
      period.

                

        

      

       

      [Note:  If Part 3,
#11.b.  is checked, the period selected under this a.  (to
the extent such period refers to the Plan Year) will be determined as if the
Plan Year were the period designated under Part 3, #11.b, See Section 2.2(c)(3)
of the BPD.]

       

      
        	
                 
      

              	
                b.

              	
                Special rule for partial period
      of participation.  If an Employee is an Eligible
      Participant for only part of the period designated in a.  above,
      Included Compensation is taken into account
for:

              

      

       

      
        	
                 
      

              	
                [  ]  (1)

              	
                the
      entire period, including the portion of the period during which the
      Employee is not an Eligible
Participant.

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                the
      portion of the period in which the Employee is an Eligible
      Participant.

              

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                [  ]  (3)

              	
                the
      portion of the period during which the Employee’s election to make the
      applicable contributions is in
effect.

              

      

       

      
        
          	
                  [  ]  18.

                	
                  Qualified Matching
      Contributions (QMACs):  [Note: Regardless of any elections
      under this #18, the Employer may make a QMAC to the Plan to correct a
      failed ADP or ACP Test, as authorized under Sections 17.2(d)(2) and
      17.3(d)(2) of the BPD.  Any QMAC allocated to correct the ADP or
      ACP Test which is not specifically authorized under this #18 will be
      allocated to all Eligible Participants who are Nonhighly Compensated
      Employees as a uniform percentage of Section 401(k) Deferrals made during
      the Plan Year.  See Section 2.3(c) of the
      BPD.]

                

        

      

       

      
        
          
            	
                     
      

                  	
                    
                      [  ]  a.

                    

                  	All Employer Matching Contributions are designated as
      QMACs.
	 	 	 
	 	
                    [  ]  b.

                  	Only Employer Matching Contributions described in
      selection(s) ______ under #16 above are designated as QMACs.
	 	 	 
	 	
                    [  ]  c.

                  	
                    In
      addition to any Employer Matching Contribution provided under #16 above,
      the Employer may make a discretionary QMAC that
      is allocated equally as a percentage of Section 401(k) Deferrals made
      during the Plan Year.  The Employer may allocate QMACs only on
      Section 401(k) Deferrals that do not exceed a specific dollar amount or a
      percentage of Included Compensation that is uniformly determined by the
      Employer.  QMACs will be allocated
to:

                  

          

        

         

      

      
        	
                 
      

              	
                [  ]  (1)

              	
                Eligible
      Participants who are Nonhighly Compensated
  Employees.

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                all
      Eligible Participants.

              

      

       

      
        	
                19.

              	
                Allocation
      conditions.  An Eligible Participant must satisfy the
      following allocation conditions for an Employer Matching Contribution:
      [Check a. or b. or any
      combination of c. – f.  Selection e. may not be checked if b. or
      d. is checked.  Selection g. and/or h. may be checked in
      addition to b. - f.]

              

      

       

      
         

        
          
            	
                     
      

                  	
                    
                      [X]
    a.

                    

                  	
                    
                      None.

                    

                  
	 	 	 
	 	
                    [  ]  b.

                  	
                    Safe harbor allocation
      condition.  An Employee must be employed by the Employer
      on the last day of the Plan Year OR must have more than ___ (not more than
      500) Hours of Service for the Plan Year.

                  
	 	 	 
	 	
                    [  ]  c.

                  	
                    Last day of employment
      condition.  An Employee must be employed with the
      Employer on the last day of the Plan Year.

                  
	 	 	 
	 	
                    [  ]  d.

                  	
                    Hours of Service
      condition.  An Employee must be credited with at least
      ___ Hours of Service (may not exceed 1,000) during the Plan
      Year.

                  
	 	 	 
	 	
                    [  ]  e.

                  	
                    Elapsed Time
      Method.  (See Section 2.6(d) of the
  BPD.)

                  

          

        

         

      

      
        	
                 
      

              	
                [  ]  (1)

              	
                Safe harbor allocation
      condition.  An Employee must be employed by the Employer
      on the last day of the Plan Year OR must have more than ___(not more than
      91) consecutive days of employment with the Employer during the Plan
      Year.

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                Service
      condition.  An Employee must have more than ___(not more
      than 182) consecutive days of employment with the Employer during the Plan
      Year.

              

      

       

      
        
          	
                   
      

                	
                  [  ]  f.

                	
                  Distribution
      restriction.  An Employee must not have taken a
      distribution of the applicable contributions eligible for an Employer
      Matching Contribution prior to the end of the period for which the
      Employer Matching Contribution is being made (as defined in
      #17.a.  above).  See Section 2.6(c) of the
      BPD.

                
	 	 	 
	 	
                  [  ]  g.

                	
                  Application to a specified
      period.  In applying the allocation condition(s)
      designated under b. through e. above, the allocation condition(s) will be
      based on the period designated under #17.a. above.  In applying
      an Hours of Service condition under d. above, the following method will be
      used:  [This
      g. should be checked only if a period other than the Plan Year is selected
      under #17.a. above.  Selection (1) or (2) must be selected only
      if d. above is also
checked.]

                

        

      

       

      
        	
                 
      

              	
                [  ]  (1)

              	
                Fractional method (see
      Section 2.6(e)(2)(i) of the BPD).

              

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                [  ]  (2)

              	
                Period-by-period method
      (see Section 2.6(e)(2)(ii) of the
BPD).

              

      

       

      [Practitioner Note: If this g. is not checked, any
allocation condition(s) selected under b. through e. above will apply with
respect to the Plan Year, regardless of the period selected under #17.a. above.
See Section 2.6(e) of the BPD for procedural rules for applying allocation
conditions for a period other than the Plan Year.]

       

      
         

        
          	
                   
      

                	
                  
                    [  ]  h.

                  

                	
                  
                    The
      above allocation condition(s) will not apply
      if

                  

                

        

         

      

      
        	
                 
      

              	
                [  ]  (1)

              	
                the
      Participant dies during the Plan
Year.

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                the
      Participant is Disabled.

              

      

       

      
        	
                 
      

              	
                [  ]  (3)

              	
                the
      Participant, by the end of the Plan Year, has
  reached:

              

      

       

      
        	
                 
      

              	
                [  ]  (a)

              	
                Normal
      Retirement Age.

              

      

       

      
        	
                 
      

              	
                [  ]  (b)

              	
                Early
      Retirement Age.

              

      

       

      
      

       

      
        	
                 Part 4C – Employer Nonelective
      Contributions

              

      

       

      (See
Sections 2.3(d) and (e) of the BPD)

       

      
        	
                [X]

              	
                Check this selection and
      complete this Part 4C to allow for Employer Nonelective
      Contributions.  [Note: Do not check this selection
      if the only Employer Nonelective
      Contributions authorized under the Plan are Safe Harbor Nonelective
      Contributions.  Instead, complete the applicable elections under
      Part 4E of this Agreement.]

              

      

       

      
        	
                [X]  20.

              	
                Employer Nonelective
      Contribution (other than
      QNECs):

              

      

       

      
        	
                [X]  a.

              	
                 
      Discretionary.  Discretionary with the
      Employer.

              

      

       

      
        	
                [  ]  b.

              	
                  Fixed uniform
      percentage.  ___% of each Eligible Participant’s Included
      Compensation.

              

      

       

      
        	
                [  ]  c.

              	
                  Uniform dollar
      amount.

              

      

       

      
        	
                 
      

              	
                [  ]  (1)

              	
                A
      uniform discretionary dollar amount for each Eligible
      Participant.

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                $____
      for each Eligible Participant.

              

      

       

      
         

        
          	
                   
      

                	
                  [  ]  d.

                	
                  Davis-Bacon Contribution
      Formula.  (See Section 2.2(a)(1) of the BPD for rules
      regarding the application of the Davis-Bacon Contribution
      Formula.)  The Employer will make a contribution for each
      Eligible Participant’s Davis-Bacon Act Service based on the hourly
      contribution rate for the Participant’s employment classification, as
      designated under Schedule A of this Agreement.  The
      contributions under this formula will be allocated under the Pro Rata
      Allocation Formula under #21.a.  below, but based on the amounts
      designated in Schedule A as attached to this Agreement.  [If this d. is selected, #21.a.
      below also must be
selected.]

                

        

         

      

      
        	
                 
      

              	
                [  ]  (1)

              	
                The
      contributions under the Davis-Bacon Contribution Formula will offset the
      following contributions under the Plan:  [Check (a) and/or
      (b).  If this (1) is not checked, contributions under the Davis
      Bacon Contribution Formula will not offset any other Employer
      Contributions under the
Plan.]

              

      

       

      
        	
                 
      

              	
                [  ]  (a)

              	
                Employer
      Nonelective Contributions

              

      

       

      
        	
                 
      

              	
                [  ]  (b)

              	
                Employer
      Matching Contributions

              

      

       

      
         

        
          	
                   
      

                	
                  [  ]  (2)

                	
                  The
      default provisions under Section 2.2(a)(1) are modified as
      follows:

                

        

         

        
          
            
            

          

          
            
            

            
              

            

          

          
            
            

          

        

      

      [Note:  Any modification to the
default provisions under (2) must satisfy the nondiscrimination requirements
under §1.401(a)(4) of the regulations.  Any modification under (2)
will not allow the offset of any contributions to any other
Plan.]

       

      
        	
                [  ]  e.

              	
                Net
      Profits.  Check this e. if the contribution selected
      above is limited to Net Profits.  [If this e. is checked also
      select (1) or (2) below.]

              

      

       

      
        
          	
                   
      

                	
                  [  ]  (1)

                	
                  Default definition of Net
      Profits.  For purposes of this subsection e., Net Profits
      is defined in accordance with Section 2.2(a)(2) of the
  BPD.

                
	 	 	 
	 	
                  [  ]  (2)

                	
                  Modified definition of Net
      Profits.  For purposes of this subsection e., Net Profits
      is defined as follows:___________________________

                

        

      

       

      [Note: Any definition of Net Profits
under this (2) must be described in a manner that precludes Employer discretion,
must satisfy the nondiscrimination requirements of §1.401(a)(4) of the
regulations, and must apply uniformly to all Participants.]

       

      
        	
                [X]  21.

              	
                Allocation formula for Employer
      Nonelective Contributions (other than QNECs): (See Section 2.3(d)
      of the BPD.)

              

      

       

      
         

        
          
            	
                     
      

                  	
                    
                      [X]  a.

                    

                  	
                    Pro Rata Allocation
      Method.  The allocation for each Eligible Participant is
      a uniform percentage of Included Compensation (or a uniform dollar amount
      if #20.c.  is selected above).

                  
	 	 	 
	 	
                    [    ]  b.

                  	
                    Permitted Disparity
      Method.  The allocation for each Eligible Participant is
      determined under the following formula: [Selection
      #20.a.  above must also be checked.]

                  
	 	 	 

          

        

         

      

      
        	
                 
      

              	
                [  ]  (1)

              	
                Two-Step
      Formula.

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                Four-Step
      Formula.

              

      

      
         

        
          
            	
                     
      

                  	
                    
                      [N/A]  c.

                    

                  	
                    Uniform points
      allocation.  The allocation for each Eligible Participant
      is determined based on the Eligible Participant’s points.  Each
      Eligible Participant’s allocation shall bear the same relationship to the
      Employer Contribution as his/her total points bears to all points
      awarded.  An Eligible Participant will receive: [Check (1) and/or
      (2).  Selection (3) may be checked in addition to (1) and
      (2).  Selection #20.a.  above also must be
      checked]

                  

          

        

      

       

      
        	
                 
      

              	
                [  ]  (1)

              	
                _____
      points for each ____ year(s) of age (attained as of the end of the Plan
      Year).

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                _____
      points for each ____ Year(s) of Service, determined as follows: [Check (a) or
      (b).  Selection (c) may be checked in addition to (a) or
      (b).]

              

      

       

      
        	
                 
      

              	
                [  ]  (a)

              	
                In
      the same manner as determined for
eligibility.

              

      

       

      
        	
                 
      

              	
                [  ]  (b)

              	
                In
      the same manner as determined for
vesting.

              

      

       

      
        	
                 
      

              	
                [  ]  (c)

              	
                Points
      will not be provided with respect to Years of Service in excess of
      ______.

              

      

       

      
        	
                 
      

              	
                [  ]  (3)

              	
                ___
      points for each $____(not to exceed $200) of Included
      Compensation.

              

      

       

      
         

        
          
            	
                     
      

                  	
                    
                      [  
      ]  d.

                    

                  	
                    Allocation based on
      service.  The Employer Nonelective Contribution will be
      allocated to each Eligible Participant as: [Check (1) or
      (2).  Also check (a), (b), and/or
      (c).  Selection (3) may be checked in addition to (1) or
      (2).]

                  

          

        

      

       

      
        	
                 
      

              	
                [  ]  (1)

              	
                a
      uniform dollar amount.

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                a
      uniform percentage of Included Compensation for the following periods of
      service:

              

      

       

      
        	
                 
      

              	
                [  ]  (a)

              	
                Each
      Hour of Service.

              

      

       

      
        
          	
                   
      

                	
                  [  ]  (b)

                	
                  Each
      week of employment.

                
	 	 	 

           

          
            
              
              

            

            
              
              

              
                

              

            

            
              
              

            

          

          	 	
                  [  ]  (c)

                	
                  (Describe
      period) ___________________

                

        

      

       

      
        	
                 
      

              	
                [  ]  (3)

              	
                The
      contribution is subject to the following minimum and/or maximum benefit
      limitations:____

              

      

       

      [Practitioner Note: If #20.b.
or #20.c. is checked, the selection in (1) or (2) must conform to the selection
made in #20,b.  or #20.c.  Thus, if #20.b.  is
checked along with this subsection d., the allocation must be a uniform
percentage of Included Compensation under (2).  If #20.c, is checked
along with this subsection d the allocation must be a uniform dollar amount
under (1).]

       

      
        
          
            	
                     
      

                  	
                    
                      [  
      ]  e.

                    

                  	
                    Top-heavy minimum
      contribution.  In applying the Top-Heavy Plan
      requirements under Article 16 of the BPD, the top-heavy minimum
      contribution will be allocated to all Eligible Participants, in accordance
      with Section 16.2(a) of the BPD.  [Note: If this e. is not checked,
      any top-heavy minimum contribution will be allocated only to Non-Key
      Employees, in accordance with Section 16.2(a) of the
      BPD.]

                  

          

        

      

       

      
        	
                [X]  22

              	
                Qualified Nonelective
      Contribution (QNEC).  The Employer may make a
      discretionary QNEC that is allocated under the following method, [Note: Regardless of any elections
      under this #22, the Employer may make a QNEC to the Plan to correct a
      failed ADP or ACP Test, as authorized under Sections 17.2(d)(2) and I
      7.3(d)(2) of the BPD.  Any QNEC allocated to correct the ADP or
      ACP Test which is not specifically authorized under this #22 will be
      allocated as a uniform percentage of Included Compensation to all Eligible
      Participants who are Nonhighly Compensated Employees.  See
      Section 2.3(e) of the BPD.]

              

      

       

      
        	
              	
                [X]  a.

              	
                Pro Rata Allocation
      Method.  (See Section 2.3(e)(1) of the BPD.) The QNEC
      will be allocated as a uniform percentage of Included Compensation
      to:

              

      

       

      
        	
                 
      

              	
                [X]  (1)

              	
                all
      Eligible Participants who axe Nonhighly Compensated
    Employees.

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                all
      Eligible Participants.

              

      

       

      
        	
              	
                [  ]  b.

              	
                Bottom-up QNEC
      method.  The QNEC will be allocated to Eligible
      Participants who are Nonhighly Compensated Employees in reverse order of
      Included Compensation.  (See Section 2.3(e)(2) of the
      BPD.)

              

      

       

      
        	
              	
                [  ]  c.

              	
                Application of allocation
      conditions.  If this c. is checked, QNECs will be
      allocated only to Eligible Participants who have satisfied the allocation
      conditions under #24 below.  [If this c. is not checked,
      QNECs will be allocated without regard to the allocation conditions under
      #24 below.]

              

      

       

      
        	
                23.

              	
                Operating rules for determining
      amount of Employer Nonelective
  Contributions.

              

      

       

      
        	
                 
      

              	
                a.

              	
                Special rules regarding
      Included Compensation.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Applicable period for
      determining Included Compensation.  In determining the
      amount of Employer Nonelective Contributions to be allocated to an
      Eligible Participant under this Part 4C, Included Compensation is
      determined separately for each:  [If #21.b.  above is
      checked, the Plan Year must be selected under (a)
      below.]

              

      

       

      
        	
                 
      

              	
                [X]  (a) Plan
      Year.

              	
                [  ]  (b)
      Plan Year quarter.

              

      

       

      
        	
                 
      

              	
                [ 
       ]  (c) calendar month.

              	
                [  ]  (d)
      payroll period.

              

      

       

      [Note: If Part 3, #11.b. is checked, the
period selected under this (1) (to the extent such period refers to the Plan
Year) will be determined as if the Plan Year were the period designated under
Part 3, #11. b.  See Section 2.2(c)(3) of the
BPD.]

       

      
        	
                 
      

              	
                [  ]

              	
                (2)

              	
                Special rule for partial period
      of participation.  If an Employee is an Eligible
      Participant for only part of the period designated under (1) above,
      Included Compensation is taken into account for the entire period,
      including the portion of the period during which the Employee is not an
      Eligible Participant.  [If this selection (2) is not
      checked, Included Compensation is taken into account only for the portion
      of the period during which the Employee is an Eligible
      Participant.]

              

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      
        	
              	
                [  ]  b.

              	
                Special rules for applying the
      Permitted Disparity Method.  [Complete this b. only if
      #2l.b. above is also
checked.]

              

      

       

      
        	
                 
      

              	
                [  ]  (1)

              	
                Application of Four-Step
      Formula for Top-Heavy Plans.  If this (1) is checked, the
      Four-Step Formula applies instead of the Two-Step Formula for any Plan
      Year in which the Plan is a Top-Heavy Plan.  [This (1) may only be checked
      if #21.b.(1) above is also
checked]

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                Excess Compensation under the
      Permitted Disparity Method is the amount of Included Compensation
      that exceeds:  [If this selection (2) is not
      checked, Excess Compensation under the Permitted Disparity Method is the
      amount of Included Compensation that exceeds the Taxable Wage
      Base.]

              

      

       

      
        	
                 
      

              	
                [  ]  (a)

              	
                ___%
      (may not exceed 100%) of the Taxable Wage
Base.

              

      

       

      
        	
                 
      

              	
                [  ]  1.

              	
                The
      amount determined under (a) is not
rounded.

              

      

       

      
        	
                 
      

              	
                [  ]  2.

              	
                The
      amount determined under (a) is rounded (but not above the Taxable Wage
      Base) to the next higher:

              

      

       

      
        	
                 
      

              	
                [  ]  a.

              	
                $1.

              

      

       

      
        	
                 
      

              	
                [  ]  b.

              	
                $100.

              

      

       

      
        	
                 
      

              	
                [  ]  c.

              	
                $1,000.

              

      

       

      
        	
                 
      

              	
                [  ]  (b)

              	
                ________________________________
      (may not exceed the Taxable Wage
Base).

              

      

       

      [Note: The maximum integration percentage
of 5.7% must be reduced to (i) 5.4% if Excess Compensation is based on an amount
that is greater than 80% but less than 100% of the
Taxable Wage Base or (ii) 4.3% if Excess Compensation is based on an amount that
is greater than 20% but less than or equal to 80% of the Taxable Wage
Base.  See Section 2.2(b)(2) of the BPD.]

       

      
        	
                24.

              	
                Allocation
      conditions.  An Eligible Participant must satisfy the
      following allocation conditions for an Employer Nonelective
      Contribution:  [Check a. or b. or any
      combination of c.-e.  Selection e. may not be checked if b. or d
      is checked.  Selection f and/or g. may be checked in addition to
      b.-e.]

              

      

       

      
        	
                [  ]  a.

              	
                None.

              

      

       

      
        	
                [  ]  b.

              	
                Safe harbor allocation
      condition.  An Employee must be employed by the Employer
      on the last day of the Plan Year OR must have more than ____ (not more
      than 500) Hours of Service for the Plan
Year.

              

      

       

      
        	
                [X]  c.

              	
                Last day of employment
      condition.  An Employee must be employed with the
      Employer on the last day of the Plan
Year.

              

      

       

      
        	
                [X]  d.

              	
                Hours of Service
      condition.  An Employee must be credited with at least
      _1000_
      Hours of Service (may not exceed 1,000) during the Plan
      Year.

              

      

       

      
        	
                [  ]  e.

              	
                Elapsed Time
      Method.  (See Section 2.6(d) of the
  BPD.)

              

      

       

      
        	
                 
      

              	
                [  ]  (1)

              	
                Safe harbor allocation
      condition.  An Employee must be employed by the Employer
      on the last day of the Plan Year OR must have more than _____ (not more
      than 91) consecutive days of employment with the Employer during the Plan
      Year.

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                Service
      condition.  An Employee must have more than ____ (not
      more than 182) consecutive days of employment with the Employer during the
      Plan Year.

              

      

       

      
        	
                 
      

              	
                [  ]  f.

              	
                Application to a specified
      period.  In applying the allocation condition(s)
      designated under b. through e. above, the allocation condition(s) will be
      based on the period designated under #23.a.(1) above.  In
      applying an Hours of Service condition under d. above, the following
      method will be used:  [This f. should be checked only
      if a period other than the Plan Year is selected under #23.a.(1)
      above.  Selection (1) or (2) must be selected only if d. above
      is also checked.]

              

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                [  ]  (1)

              	
                Fractional method (see
      Section 2.6(e)(2)(i) of the BPD).

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                Period-by-period method
      (see Section 2.6(e)(2)(ii) of the
BPD).

              

      

       

      [Practitioner
Note: If this f. is not
checked, any allocation condition(s) selected under b. through e. above will
apply with respect to the Plan Year, regardless of the period selected under
#23.a. (1) above.  See Section 2.6(e) of the BPD for procedural rules
for applying allocation conditions for a period other than the Plan
Year.]

       

      
        	
                [  ]  g.

              	
                The
      above allocation condition(s) will not apply
      if:

              

      

       

      
        	
                 
      

              	
                [  ]  (1)

              	
                the
      Participant dies during the Plan
Year.

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                the
      Participant is Disabled.

              

      

       

      
        	
                 
      

              	
                [  ]  (3)

              	
                the
      Participant, by the end of the Plan Year, has
  reached:

              

      

       

      
        	
                 
      

              	
                [  ]  (a)

              	
                Normal
      Retirement Age.

              

      

       

      
        	
                 
      

              	
                [  ]  (b)

              	
                Early
      Retirement Age.

              

      

       

      
      

       

      
        
          	
                  Part
      4D - Employee After-Tax
Contributions

                

        

      

       

      (See
Section 3.1 of the BPD)

       

      
        	
                [  ]

              	
                Check this selection to allow
      for Employee After-Tax Contributions.  If Employee
      After-Tax Contributions will not be permitted under the Plan, do not check
      this selection and skip the remainder of this Part 4D.  [Note: The eligibility conditions
      for making Employee After-Tax Contributions are listed in Part 1 of this
      Agreement under “§401(k)
Deferrals.”]

              

      

       

      
        	
                [  ]  25.

              	
                Maximum.  ____%
      of Included Compensation for:

              

      

       

      
        	
                [  ]  a.

              	
                 
      the entire Plan Year.

              

      

       

      
        	
                [  ]  b.

              	
                 
      the portion of the Plan Year during which the Employee is an Eligible
      Participant.

              

      

       

      
        	
                [  ]  c.

              	
                 
      each separate payroll period during which the Employee is an Eligible
      Participant.

              

      

       

      [Note: If this #25 is not
checked, the only limit on Employee After-Tax Contributions is the Annual
Additions Limitation under Article 7 of the BPD.  If Part 3,
#11.b.  is checked, any period selected under this #25 will be
determined as if the Plan Year were the period designated under Part 3,
#11.  b.  See Section 2.2(c)(3) of the BPD.]

       

      
        	
                [  ]
      26.

              	
                Minimum.  For
      any payroll period, no less than:

              

      

       

      
        	
                [  ]  a.

              	
                 
      _% of Included Compensation.

              

      

       

      
        	
                [  ]  b.

              	
                 
      $__________________.

              

      

       

      
      

       

      
        	
                 Part
      4E - Safe harbor 401(k) Plan
Election

              

      

       

      (See
Section 17.6 of the BPD)

       

      
        	
                [  ]

              	
                Check this
      selection and complete this Part 4E if the Plan is designed to be a Safe
      Harbor 401(k) Plan.

              

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      
        	
                [  ]
      27.

              	
                Safe Harbor Matching
      Contribution: The Employer will make an Employer Matching
      Contribution with respect to an Eligible Participant’s Section 401(k)
      Deferrals and/or Employee After-Tax Contributions (“applicable
      contributions”) under the following formula: [Complete selection
      a.  or b.  In addition, complete selection
      c.  Selection d may be checked in addition to a.  or
      b.  and c.]

              

      

       

      
        	
                [  ]  a.

              	
                    Basic
      formula: 100% of applicable contributions up to the first 3% of
      Included Compensation, plus 50% of applicable contributions up to the next
      2% of Included Compensation.

              

      

       

      
        	
                [  ]  b.

              	
                    Enhanced
      formula:

              

      

       

      
        	
                 
      

              	
                [  ]  (1)

              	
                _%
      (not less than 100%) of applicable contributions up to _% of Included
      Compensation (not less than 4% and not more than
  6%).

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                The
      sum of: [The
      contributions under this (2) must not be less than the contributions that
      would be calculated under a.  at each level of applicable
      contributions.]

              

      

       

      
        	
                 
      

              	
                [  ]  (a)
      _% of applicable contributions up to the first

              	
                [  ]  (b)
      _% of Included Compensation, plus

              

      

       

      
        	
                 
      

              	
                [  ]  (c)
      _% of applicable contributions up to the next

              	
                [  ]  (d)
      _% of Included Compensation.

              

      

       

      [Note: The percentage in (c)
may not be greater than the percentage in (a).  In addition, the sum
of the percentages in (b) and (d) may not exceed 6%.]

       

      
        	
                 
      

              	
                c.

              	
                Applicable contributions taken
      into account: (See Section 17.6(a)(1)(i) of the BPD.) The Safe
      Harbor Matching Contribution formula elected in a.  or
      b.  above (and any limitations on the amount of a Participant’s
      applicable contributions considered under such formula(s)) are applied
      separately for each:

              

      

       

      
        	
                 
      

              	
                [  ] (1) Plan
      Year.

              	
                [  ] (2) Plan
      Year quarter.

              

      

       

      
        	
                 
      

              	
                [  ] (3)
      calendar month.

              	
                [  ] (4)
      payroll period.

              

      

       

      [Note: If Part 3, #11.b.  is
checked, any period selected under this #25 will be determined as if the Plan
Year were the period designated under Part 3, #11.b.  See Section
2.2(c)(3) of the BPD.]

       

      
        	
                 
      

              	
                [  ]
      d.

              	
                Definition of applicable
      contributions.  Check this d.  if the Plan
      permits Employee After-Tax Contributions but the Safe Harbor Matching
      Contribution formula selected under a.  or b.  above
      does not apply to such Employee After-Tax
  Contributions.

              

      

       

      
        	
                [  ]  28.

              	
                Safe Harbor Nonelective
      Contribution: _% (no less than 3%) of Included
      Compensation.

              

      

       

      
         

        
          	
                   
      

                	
                  [  ]
      a.

                	Check this selection if the Employer will make this Safe
      Harbor Nonelective Contribution pursuant to a supplemental notice as
      described in Section 17.6(a)(1)(ü) of the BPD.  If this
      a.  is checked, the Safe Harbor Nonelective Contribution will be
      required only for a Plan Year for which the appropriate` supplemental
      notice is provided.  For any Plan Year in which the supplemental
      notice is not provided, the Plan is not a Safe Harbor 401(k)
    Plan.

        

        
           

          
            	
                     
      

                  	
                    [  ]
      b.

                  	
                    Check
      this selection to provide the Employer with the discretion to increase the
      above percentage to a higher
percentage.

                  

          

          
             

            
              
                	
                         
      

                      	
                        [  ]
      c.

                      	
                        Check
      this selection if the Safe Harbor Nonelective Contribution will be made
      under another plan maintained by the Employer and identify the
      plan:

                      
	 	 	 

              

            

            
               

              
                	
                         
      

                      	
                        [  ]
      d.

                      	
                        Check
      this d.  if the Safe Harbor Nonelective Contribution offsets the
      allocation that would otherwise be made to the Participant under Part 4C,
      #21 above.  If the Permitted Disparity Method is elected under
      Part 4C, #21.b., this offset applies only to the second step of the
      Two-Step Formula or the fourth step of the Four-Step Formula, as
      applicable.

                      

              

               

            

          

        

      

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

       

      
        	
                [  ]  29.

              	
                Special rule for partial period
      of participation.  If an Employee is an Eligible
      Participant for only part of a Plan Year, Included Compensation is taken
      into account for the entire Plan Year, including the portion of the Plan
      Year during which the Employee is not an Eligible
      Participant.  [If this #29 is not checked,
      Included Compensation is taken into account only for the portion of the
      Plan Year in which the Employee is an Eligible
      Participant]

              

      

       

      
        	
                30.

              	
                Eligible
      Participant.  For purposes of the Safe Harbor
      Contributions elected above, “Eligible Participant” means: [Check a., b.  or
      c.  Selection d.  may be checked in addition to a.,
      b.  or c.]

              

      

      
         

        
          
            
               

              
                	
                         
      

                      	
                        [  ]
      a.

                      	
                        All
      Eligible Participants (as determined for Section 401(k)
      Deferrals).

                      

              

              
                 

                
                  	
                           
      

                        	
                          [  ]
      b.

                        	
                          All
      Nonhighly Compensated Employees who are Eligible Participants (as
      determined for Section 401(k)
Deferrals).

                        

                

                
                   

                  
                    
                      	
                               
      

                            	
                              [  ]
      c.

                            	
                              All
      Nonhighly Compensated Employees who are Eligible Participants (as
      determined for Section 401(k) Deferrals) and all Highly Compensated
      Employees who are Eligible Participants (as determined for Section 401(k)
      Deferrals) but who are not Key
Employees.

                            

                    

                  

                  
                     

                    
                      	
                               
      

                            	
                              [  ]
      d.

                            	
                              Check
      this d.  if the selection under a., b.  or c., as
      applicable, applies only to Employees who would be Eligible Participants
      for any portion of the Plan Year if the eligibility conditions selected
      for Section 401(k) Deferrals in Part 1, #5 of this Agreement were one Year
      of Service and age 21.  (See Section 17.6(a)(1) of the
      BPD.)

                            

                    

                     

                  

                

              

            

          

        

        
          
            
              	
                       Part
      4F – Special 401(k) Plan
Elections

                    

            

          

           

        

      

      (See
Article 17 of the BPD)

       

      
        	
                31.

              	
                ADP/ACP testing
      method.  In performing the ADP and ACP tests, the
      Employer will use the following method: (See Sections 17.2 and 17.3 of the
      BPD for an explanation of the ADP/ACP testing
  methods.)

              

      

       

      
        	
                [X]  a.

              	
                 
      Prior Year Testing Method.

              

      

       

      
        	
                [  ]  b.

              	
                 
      Current Year Testing Method.

              

      

       

      [Practitioner Note: If this Plan is intended
to be a Safe-Harbor 401(k) Plan under Part 4E above, the Current Year Testing
Method must be elected under b.  See Section 17.6 of the
BFD]

       

      
        	
                [  ]  32.

              	
                First Plan Year for Section
      401(k) Deferrals.  (See Section 17.2(b) of the BPD.)
      Check this selection if this Agreement covers the first Plan Year that the
      Plan permits Section 401(k) Deferrals.  The ADP for the
      Nonhighly Compensated Employee Group for such first Plan Year is
      determined under the following
method:

              

      

       

      
        	
                [  ]  a.

              	
                 
      the Prior Year Testing Method, assuming a 3% deferral percentage for the
      Nonhighly Compensated Employee
Group.

              

      

       

      
        	
                [  ]  b.

              	
                 
      the Current Year Testing Method using the actual deferral percentages of
      the Nonhighly Compensated Employee
Group.

              

      

       

      
        	
                [  ]  33.

              	
                First Plan Year for Employer
      Matching Contributions or Employee After-Tax
      Contributions.  (See Section 17.3(b) of the BPD.) Check
      this selection if this Agreement covers the first Plan Year that the Plan
      includes either an Employer Matching Contribution formula or permits
      Employee After-Tax Contributions.  The ACP for the Nonhighly
      Compensated Employee Group for such first Plan Year is determined under
      the following method:

              

      

       

      
        	
                [  ]  a.

              	
                 
      the Prior Year Testing Method, assuming a 3% contribution percentage for
      the Nonhighly Compensated Employee
Group.

              

      

       

      
        	
                [  ]  b.

              	
                 
      the Current Year Testing Method using the actual contribution percentages
      of the Nonhighly Compensated Employee
Group.

              

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      
         

        
        

         

        
          
            	
                     Part
      5 – Retirement Ages

                  

          

        

         

      

      (See
Sections 22.57 and 22.126 of the BPD)

       

      
        	
                34.

              	
                Normal Retirement
      Age:

              

      

       

      
        	
                [X]  a.

              	
                Age
      65 (not
      to exceed 65).

              

      

       

      
        	
                [  ]  b.

              	
                The
      later of (1) age ___ (not to exceed 65) or (2) the ___ (not to exceed 5th)
      anniversary of the date the Employee commenced participation in the
      Plan.

              

      

       

      
        	
                [  ]  c.

              	
                _________
      (may not be later than the maximum age permitted under
  b.)

              

      

       

      
        	
                35.

              	
                Early Retirement Age:
      [Check a. or check b.
      and/or c.]

              

      

       

      
        	
                [X]  a.

              	
                Not
      applicable.

              

      

       

      
        	
                [  ]  b.

              	
                Age

              

      

       

      
        	
                [  ]  c.

              	
                Completion
      of __ Years of Service, determined as
follows:

              

      

       

      
        	
                 
      

              	
                [  ]  (1)

              	
                Same
      as for eligibility,

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                Same
      as for vesting.

              

      

       

       

      
         

        
          
            	
                    
                      Part
      6 – Vesting Rules

                    

                  

          

        

         

      

      (See
Article 4 of the BPD)

       

      
        	
                v

              	
                Complete
      this Part 6 only if the Employer has elected to make Employer Matching
      Contributions under Part 4B or Employer Nonelective Contributions under
      Part 4C.  Section 401(k) Deferrals, Employee After-Tax
      Contributions, QMACs, QNECs, Safe Harbor Contributions, and Rollover
      Contributions are always 100% vested (See Section 4.2 of the BPD for the
      definitions of the various vesting
  schedules.)

              

      

       

      
        	
                36.

              	
                Normal vesting
      schedule: [Check
      one of a.  - f.  for those contributions the Employer
      elects to make under Part 4 of this
  Agreement.]

              

      

       

      
        
          
            
              
                
                  	 
      	
                          (1)
      Employer Match

                        	
                          (2)
      Employer Nonelective

                        	 
      
	
                          a.

                        	
                          [  ]

                        	
                          [  ]

                        	
                          Full
      and immediate vesting.

                        
	
                          b.

                        	
                          [  ]

                        	
                          [  ]

                        	
                          7-year
      graded vesting schedule.

                        
	
                          c.

                        	
                          [  ]

                        	
                          [  ]

                        	
                          6-year
      graded vesting schedule.

                        
	
                          d.

                        	
                          [  ]

                        	
                          [  ]

                        	
                          5-year
      cliff vesting schedule.

                        
	
                          e.

                        	
                          [  ]

                        	
                          [X]

                        	
                          3-year
      cliff vesting schedule.

                        
	
                          f.

                        	
                          [X]

                        	
                          [  ]

                        	
                          Modified
      vesting schedule:

                        
	 
      	 
      	 
      	
                          (1)  __25____% after 1 Year of
    Service

                        
	 
      	 
      	 
      	
                          (2)  __50____% after 2 Years of
      Service

                        
	 
      	 
      	 
      	
                          (3)  __100___% after 3 Years of
      Service

                        
	 
      	 
      	 
      	
                          (4)  ________%
      after 4 Years of Service

                        
	 
      	 
      	 
      	
                          (5)  ________%
      after 5 Years of Service

                        
	 
      	 
      	 
      	
                          (6)  ________%
      after 6 Years of Service

                        
	 
      	 
      	 
      	
                          (7)  100%
      after 7 Years of Service

                        
	 	 	 	 
	 
      	 
      	 
      	
                          [Note: The percentages
      selected under the modified vesting schedule must not be less than the
      percentages that would be required under the 7 -year graded vesting
      schedule, unless 100% vesting occurs after no more than 5 Years of
      Service.]

                        

                

              

            

          

        

      

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      
        	
                37.

              	
                Vesting schedule when Plan is
      top-heavy: [Check one of a. - d. for those contributions the
      Employer elects to make under Part 4 of this
  Agreement.]

              

      

       

      
        
          
            
              
                
                  	 
      	
                          (1)
      Employer Match

                        	
                          (2)
      Employer Nonelective

                        	 
      
	
                          a.

                        	
                          [  ]

                        	
                          [  ]

                        	
                          Full
      and immediate vesting.

                        
	
                          b.

                        	
                          [  ]

                        	
                          [  ]

                        	
                          6-year
      graded vesting schedule.

                        
	
                          c.

                        	
                          [  ]

                        	
                          [X]

                        	
                          3-year
      cliff vesting schedule.

                        
	
                          d.

                        	
                          [X]

                        	
                          [  ]

                        	
                          Modified
      vesting schedule.

                        
	 
      	 
      	 
      	
                          (1)  __25____% after 1 Year of
    Service

                        
	 
      	 
      	 
      	
                          (2)  __50____% after 2 Years of
      Service

                        
	 
      	 
      	 
      	
                          (3)  __100___% after 3 Years of
      Service

                        
	 
      	 
      	 
      	
                          (4)  ________%
      after 4 Years of Service

                        
	 
      	 
      	 
      	
                          (5)  ________%
      after 5 Years of Service

                        
	 
      	 
      	 
      	
                          (6)  100%
      after 6 Years of Service

                        
	 	 	 	 
	 
      	 
      	 
      	
                          [Note: The percentages
      selected under the modified vesting schedule must not be less than the
      percentages that would be required under the 6 - year graded vesting
      schedule, unless 100% vesting occurs after no more than 3 Years of
      Service.]

                        

                

                 

              

            

          

        

      

      
        	
                [  ]  38.

              	
                Service excluded under the
      above vesting schedule(s):

              

      

       

      
        	
                [  ]  a.

              	
                Service
      before the original Effective Date of this Plan.  (See Section
      4.5(b)(1) of the BPD for rules that require service under a Predecessor
      Plan to be counted.)

              

      

       

      
        	
                [  ]  b.

              	
                Years
      of Service completed before the Employee’s _____ birthday
      (cannot exceed the 18th birthday).

              

      

       

      
        	
                [X]  39.

              	
                Special 100% vesting. An
      Employee’s vesting percentage increases to 100% if, while employed with
      the Employer, the Employee:

              

      

       

      
        	
                [X]  a.

              	
                dies.

              

      

       

      
        	
                [X]  b.

              	
                becomes
      Disabled (as defined in Section 22.53 of the
  BPD).

              

      

       

      
        	
                [  ]  c.

              	
                reaches
      Early Retirement Age (as defined in Part 5, #35
  above).

              

      

       

      
        	
                [X]  40.

              	
                Special vesting
      provisions:       See
      Addendum

              

      

       

      [Note: Any special vesting
provision designated in #40 must satisfy the requirements of Code §411(a) and
must satisfy the nondiscrimination requirements under §1.401(a)(4) of the
regulations.]

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      
         

        
           

          
            
              	
                       Part 7 – Special Service
      Crediting Rules

                    

            

          

           

        

      

      (See
Article 6 of the BPD)

       

      If
no minimum service requirement applies under Part 1, #5 of this Agreement and
all contributions are 100% vested under Part 6, skip this Part 7.

       

      
        	
                v

              	
                Year of Service -
      Eligibility.  1,000 Hours of Service during an
      Eligibility Computation Period.  Hours of Service are calculated
      using the Actual Hours Crediting Method.  [To modify, complete #41
      below.]

              

      

       

      
        	
                v

              	
                Eligibility Computation Period.  If
      one Year of Service is required for eligibility, the Shift-to-Plan-Year
      Method is used.  If two Years of Service are required for
      eligibility, the Anniversary Year Method is used.  [To modify, complete #42
      below.]

              

      

       

      
        	
                v

              	
                Year of Service -
      Vesting.  1,000 Hours of Service during a Vesting
      Computation Period.  Hours of Service are calculated using the
      Actual Hours Crediting Method.  [To modify, complete #43
      below.]

              

      

       

      
        	
                v

              	
                Vesting Computation Period.  The
      Plan Year.  [To modify, complete #44
      below.]

              

      

       

      
        	
                v

              	
                Break in Service
      Rules.  The Rule of Parity Break in Service rule applies
      for both eligibility and vesting but the one-year holdout Break in Service
      rule is NOT used for eligibility or vesting. [To modify, complete #45
      below.]

              

      

       

      
        	
                [X]  41.

              	
                Alternative definition of Year
      of Service for eligibility.

              

      

       

      
        	
                [  ]  a.

              	
                A
      Year of Service is ___ Hours of Service (may not exceed 1,000) during an
      Eligibility Computation Period.

              

      

       

      
        	
                [  ]  b.

              	
                Use
      the Equivalency Method (as defined in Section 6.5(a) of the BPD) to count
      Hours of Service.  If this b.  is checked, each
      Employee will be credited with 190 Hours of Service for each calendar
      month for which the Employee completes at least one Hour of Service,
      unless a different Equivalency Method is selected under #46
      below.  The Equivalency Method applies
  to:

              

      

       

      
        	
                 
      

              	
                [  ]  (1)

              	
                All
      Employees.

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                Employees
      who are not paid on an hourly basis.  For hourly Employees, the
      Actual Hours Method will be used.

              

      

       

      
        	
                [X] c.

              	
                Use
      the Elapsed Time Method instead of counting Hours of
      Service.  (See Section 6.5(b) of the
  BPD.)

              

      

       

      
        	
                [  ]
      42.

              	
                Alternative method for
      determining Eligibility Computation Periods.  (See
      Section 1.4(c) of the BPD.)

              

      

       

      
        	
                [  ]  a.

              	
                One Year of Service
      eligibility.  Eligibility Computation Periods are
      determined using the Anniversary Year Method instead of the
      Shift-to-Plan-Year Method.

              

      

       

      
        	
                [  ]  b.

              	
                Two Years of Service
      eligibility.  Eligibility Computation Periods are
      determined using the Shift-to-Plan- Year Method instead of the Anniversary
      Year Method.

              

      

       

      
        	
                [X]  43.

              	
                Alternative definition of Year
      of Service for vesting.

              

      

       

      
        	
                [  ]  a.

              	
                A
      Year of Service is _____ Hours of Service (may not exceed 1,000) during a
      Vesting Computation Period.

              

      

       

      
        	
                [  ]  b.

              	
                Use
      the Equivalency Method (as defined in Section 6.5(a) of the BPD) to count
      Hours of Service.  If this b.  is checked, each
      Employee will be credited with 190 Hours of Service for each calendar
      month for which the Employee completes at least one Hour of Service,
      unless a different Equivalency Method is selected under #46
      below.  The Equivalency Method applies
  to:

              

      

       

      
        	
                 
      

              	
                [  ]  (1)

              	
                All
      Employees.

              

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                [  ]  (2)

              	
                Employees
      who are not paid on an hourly basis.  For hourly Employees, the
      Actual Hours Method will be used.

              

      

       

      
        	
                [X]  c.

              	
                Use
      the Elapsed Time Method instead of counting Hours of
      Service.  (See Section 6.5(b) of the
  BPD.)

              

      

       

      
        	
                [  ]  44.

              	
                Alternative method for
      determining Vesting Computation Periods.  Instead of Plan
      Years, use:

              

      

       

      
        	
                 
      

              	
                [  ]
      a.

              	
                Anniversary
      Years.  (See Section 4.4 of the
BPD.)

              

      

       

      
        	
                [  ]  b.

              	
                (Describe
      Vesting Computation Period):___________________

              

      

       

      [Practitioner Note: Any Vesting
Computation Period described in b.  must be a 12-consecutive month
period and must apply uniformly to all Participants.]

       

      
        	
                [  ]  45.

              	
                Break in Service
      rules.

              

      

       

      
        	
                [  ]  a.

              	
                The
      Rule of Parity Break in
      Service rule does not apply for purposes of determining eligibility
      or vesting under the Plan.  [If this selection
      a.  is not checked, the Rule of Parity Break in Service Rule
      applies for purposes of eligibility and vesting.  (See Sections
      1.6 and 4.6 of the BPD.)]

              

      

       

      
        	
                [  ]  b.

              	
                One-year holdout Break in
      Service rule.

              

      

       

      
        	
                 
      

              	
                [  ]  (1)

              	
                Applies
      to determine eligibility for: [Check one or
  both.]

              

      

       

      
        	
                 
      

              	
                [  ]  (a)

              	
                Employer
      Contributions (other than Section 401(k)
  Deferrals).

              

      

       

      
        	
                 
      

              	
                [  ]  (b)

              	
                Section
      401(k) Deferrals.  (See Section 1.6(c) of the
    BPD.)

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                Applies
      to determine vesting.  (See Section 4.6(a) of the
      BPD.)

              

      

       

      
        	
                [  ]  46.

              	
                Special rules for applying
      Equivalency Method.  [This #46 may only be checked
      if #41.b.  and/or #43.b.  is checked
      above.]

              

      

       

      
        	
                [  ]  a.

              	
                Alternative method.  Instead
      of applying the Equivalency Method on the basis of months worked, the
      following method will apply.  (See Section 6.5(a) of the
      BPD.)

              

      

       

      
        	
                 
      

              	
                [  ]  (1)

              	
                Daily method.  Each
      Employee will be credited with 10 Hours of Service for each day
      worked.

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                Weekly method.  Each
      Employee will be credited with 45 Hours of Service for each week
      worked.

              

      

       

      
        	
                 
      

              	
                [  ]  (3)

              	
                Semi-monthly method.  Each
      Employee will be credited with 95 Hours of Service for each semi-monthly
      payroll period worked.

              

      

       

      
        	
                [  ]  b.

              	
                Application of special
      rules.  The alternative method elected in a. applies for
      purposes of: [Check (1)
      and/or (2).]

              

      

       

      
        	
                 
      

              	
                [  ]  (1)

              	
                Eligibility.  [Check this (1) only if
      #41.b.  is checked
above.]

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                Vesting.  [Check this (2) only if
      #43.b.  is checked
above.]

              

      

       

       

      
         

        
          
            	
                    Part 8 – Allocation of
      Forfeitures

                  

          

        

         

      

      (See
Article 5 of the BPD)

       

      
        	
                [  ]

              	
                Check this selection if ALL
      contributions under the Plan are 100% vested and skip this Part
      8.  (See Section 5.5 of the BPD for the default forfeiture rules
      if no forfeiture allocation method is selected under this Part
      8.)

              

      

       

      
        	
                47.

              	
                Timing of forfeiture
      allocations:

              

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

         

      

      
        
          	 
      	
                  (1)
      

                  Employer
      

                  Match

                	
                  (2)
      

                  Employer
      

                  Nonelective

                	 
      
	
                  a.

                	
                  [X]

                	
                  [X]

                	
                  In
      the same Plan Year in which the forfeitures occur.

                
	
                  b.

                	
                  [  ]

                	
                  [  ]

                	
                  In
      the Plan Year following the Plan Year in which the forfeitures
      occur.

                

        

         

      

      
        	
                48.

              	
                Method of allocating
      forfeitures: (See the operating rules in Section 5.5 of the
      BPD.)

              

      

       

      
        
          	 
      	
                  (1)
      

                  Employer
      

                  Match

                	
                  (2)
      

                  Employer
      

                  Nonelective

                	 
      
	
                  a.

                	
                  [  ]

                	
                  [  ]

                	
                  Reallocate
      as additional Employer Nonelective Contributions using the allocation
      method specified in Part 4C, #21 of this Agreement.  If no
      allocation method is specified, use the Pro Rata Allocation Method under
      Part 4C, #21.a.  of this Agreement.

                
	
                  b.

                	
                  [  ]

                	
                  [  ]

                	
                  Reallocate
      as additional Employer Matching Contributions using the discretionary
      allocation method in Part 4B, #16.b.  of this
      Agreement.

                
	
                  c.

                	
                  [X]

                	
                  [X]

                	
                  Reduce
      the: [Check one or
      both.]

                
	 
      	 
      	 
      	
                  [X]  (a)                      Employer
      Matching Contributions

                  [X]  (b)                      Employer
      Nonelective Contributions

                
	 
      	 
      	 
      	
                  the
      Employer would otherwise make for the Plan Year in which the forfeitures
      are allocated. [Note: If both (a) and (b) are
      checked, the Employer may adjust its contribution deposits in any manner,
      provided the total Employer Matching Contributions and Employer
      Nonelective Contributions (as applicable) properly take into account the
      forfeitures used to reduce such contributions for that Plan
      Year.]

                

        

      

       

      
        	
                [X]  49.

              	
                Payment of Plan
      expenses.  Forfeitures are first used to pay Plan
      expenses for the Plan Year in which the forfeitures are to be
      allocated.  (See Section 5.5(c) of the BPD.) Any remaining
      forfeitures are allocated as provided in #48
  above.

              

      

       

      
        	
                [X]  50.

              	
                Modification of cash-out
      rules.  The Cash-Out Distribution rules are modified in
      accordance with Sections 5.3(a)(1)(i)(C) and 5.3(a)(1)(ii)(C) of the BPD
      to allow for an immediate forfeiture, regardless of any additional
      allocations during the Plan Year.

              

      

       

      
         

        
          
            	
                    
                      Part
      9 – Distributions After Termination of
  Employment

                    

                  

          

        

         

      

      (See
Section 8.3 of the BPD)

       

      
        	
                v

              	
                The
      elections in this Part 9 are subject to the operating rules in Articles 8
      and 9 of the BPD.

              

      

       

      
        	
                51.

              	
                Vested account balances in
      excess of $5,000.  Distribution is first available as
      soon as administratively feasible
following:

              

      

       

      
        	
              	
                [X]  a.

              	
                the
      Participant’s employment termination
date.

              

      

       

      
        	
              	
                [  ]  b.

              	
                the
      end of the Plan Year that contains the Participant’s employment
      termination date.

              

      

       

      
        	
              	
                [  ]  c.

              	
                the
      first Valuation Date following the Participant’s termination of
      employment.

              

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      
        	
              	
                [  ]  d.

              	
                the
      Participant’s Normal Retirement Age (or Early Retirement Age, if
      applicable) or, if later, the Participant’s employment termination
      date.

              

      

       

      
        	
              	
                [  ]  e.

              	
                (Describe
      distribution event)__________________________

              

      

       

      [Practitioner Note: Any distribution event
described in e.  will apply uniformly to all Participants under the
Plan.]

       

      
        	
                52.

              	
                Vested account balances of
      $5,000 or less.  Distribution will be made in a lump sum
      as soon as administratively feasible
following:

              

      

       

      
        	
              	
                [X] a.

              	
                the
      Participant’s employment termination
date.

              

      

       

      
        	
              	
                [  ]  b.

              	
                the
      end of the Plan Year that contains the Participant’s employment
      termination date.

              

      

       

      
        	
              	
                [  ]  c.

              	
                the
      first Valuation Date following the Participant’s termination of
      employment.

              

      

       

      
        	
              	
                [  ]  d.

              	
                (Describe
      distribution event):

              

      

       

      [Practitioner Note: Any
distribution event described in d will apply uniformly to all Participants under
the Plan.]

       

      
        	
                [X] 53.

              	
                Disabled
      Participant.  A Disabled Participant (as defined in
      Section 22.53 of the BPD) may request a distribution (if earlier than
      otherwise permitted under #51 or #52 (as applicable)) as soon as
      administratively feasible
following:

              

      

       

      
        	
              	
                [X]  a.

              	
                the
      date the Participant becomes
Disabled.

              

      

       

      
        	
              	
                [  ]  b.

              	
                the
      end of the Plan Year in which the Participant becomes
      Disabled.

              

      

       

      
        	
              	
                [  ]  c.

              	
                (Describe
      distribution event):

              

      

       

      [Practitioner Note: Any distribution event
described in c.  will apply uniformly to all Participants under the
Plan.]

       

      
        	
                [  ]  54.

              	
                Hardship withdrawals following
      termination of employment.  A terminated Participant may
      request a Hardship withdrawal (as defined in Section 8.6 of the BPD)
      before the date selected in #51 or #52 above, as
    applicable.

              

      

       

      
        	
                [  ]   55.

              	
                Special operating
      rules.

              

      

       

      
        	
              	
                [  ]  a.

              	
                Modification of Participant
      consent requirement.  A Participant must consent to a
      distribution from the Plan, even if the Participant’s vested Account
      Balance does not exceed $5,000.  See Section 8.3(b) of the
      BPD.  [Note: If this a.  is not
      checked, the involuntary distribution rules under Section 8.3(b) of the
      BPD apply.]

              

      

       

      
        	
              	
                [  ]  b.

              	
                Distribution upon attainment of
      Normal Retirement Age (or age 62, if later).  A
      distribution from the Plan will be made without a Participant’s consent if
      such Participant has terminated employment and has attained Normal
      Retirement Age (or age 62, if later).  See Section 8.7 of the
      BPD.

              

      

       

      
         

        
          
            	
                    Part 10 – In-Service
      Distributions

                  

          

        

         

      

      (See
Section 8.5 of the BPD)

       

      
        	
                v

              	
                The
      elections in this Part 10 are subject to the operating rules in Articles 8
      and 9 of the BPD,

              

      

       

      
        	
                56.

              	
                Permitted in-service
      distribution events: [Elections under the §401(k)
      Deferrals column also apply to any QNECs, QMACs, and Safe Harbor
      Contributions unless otherwise specified in
      d.  below.]

              

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

         

      

      
        
          
            	 
      	
                    (1)
      

                    §401(k)
      Deferrals

                  	
                    (2)
      

                    Employer
      Match

                  	
                    (3)
      

                    Employer
      Nonelective

                  	 
      
	
                    a.

                  	
                    [  ]

                  	
                    [  ]

                  	
                    [  ]

                  	
                    In-service
      distributions are not available.

                  
	
                    b.

                  	
                    [X]

                  	
                    [X]

                  	
                    [X]

                  	
                    After
      age                      59.5 .  [If earlier than age 59 1/2
      age is deemed to be age 59 1/2 for Section 401(k) Deferrals if the
      selection is checked under that column.]

                  
	
                    c.

                  	
                    [X]

                  	
                    [X]

                  	
                    [X]

                  	
                    A
      safe harbor Hardship described in Section 8.6(a) of the
      BPD.  [Note: Not applicable to QNECs, QMACs and Safe Harbor
      Contributions.]

                  
	
                    d.

                  	
                    N/A

                  	
                    [  ]

                  	
                    [  ]

                  	
                    A
      Hardship described in Section 8.6 (b) of the BPD.

                  
	
                    e.

                  	
                    N/A

                  	
                    [  ]

                  	
                    [  ]

                  	
                    After
      the Participant has participated in the Plan for at least ________ years
      (cannot be less than 5 years).

                  
	
                    f.

                  	
                    N/A

                  	
                    [N/A]

                  	
                    [N/A]

                  	
                    At
      any time with respect to the portion of the vested Account Balance derived
      from contributions accumulated in the Plan for at least 2
      years.

                  
	
                    g.

                  	
                    [  ]

                  	
                    [  ]

                  	
                    [  ]

                  	
                    Upon
      a Participant becoming Disabled (as defined in Section
    22.53).

                  
	
                    h.

                  	
                    [  ]

                  	
                    [  ]

                  	
                    [  ]

                  	
                    Attainment
      of Normal Retirement Age.  [If earlier than age
      59 1/2, age is deemed to be 59 1/2 for Section 401(k) Deferrals if
      the selection is checked under that column.]

                  
	
                    i.

                  	
                    N/A

                  	
                    [  ]

                  	
                    [  ]

                  	
                    Attainment
      of Early Retirement
Age.

                  

          

        

      

       

      
        	
                57.

              	
                Limitations that apply to
      in-service distributions:

              

      

       

      
        	
              	
                [  ]  a.

              	
                Available
      only if the Account which is subject to withdrawal is 100%
      vested.  (See Section 4.8 of the BPD for special vesting rules
      if not
      checked.)

              

      

       

      
        	
              	
                [  ]  b.

              	
                No
      more than _____ in-service distribution(s) in a Plan
  Year.

              

      

       

      
        	
              	
                [  ]  c.

              	
                The
      minimum amount of any in-service distribution will be $___ (may not exceed
      $1,000).

              

      

       

      
        	
              	
                [  ]  d.

              	
                (Describe
      limitations on in-service distributions)
  _________

              

      

       

      [Practitioner Note: Any
limitations described in d.  will apply uniformly to all Participants
under the Plan.]

       

      
         

        
          
            	
                     Part
      11 – Distribution
Options

                  

          

        

         

      

      (See
Section 8.1 of the BPD)

       

      
        	
                58.

              	
                Optional forms of payment
      available upon termination of
employment:

              

      

       

      
        	
              	
                [X]  a.

              	
                Lump
      sum distribution of entire vested Account
  Balance.

              

      

       

      
        	
              	
                [X]  b.

              	
                Single
      sum distribution of a portion of vested Account
  Balance.

              

      

       

      
        	
              	
                [  ]  c.

              	
                Installments
      for a specified term or specified dollar
amount.

              

      

       

      
        	
              	
                [X]  d.

              	
                Installments
      for required minimum distributions
only.

              

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      
        	
              	
                [  ]  e.

              	
                Annuity
      payments (see Section 8.1 of the
BPD).

              

      

       

      
        	
              	
                [X]  f.

              	
                (Describe
      optional forms or limitations on available forms) Disability Payments,
      Retirement Payments and Death Benefits must be in one lump
      sum

              

      

       

      [Practitioner Note: Unless
specified otherwise in f., a Participant may receive a distribution in any
combination of the forms of payment selected in a.  -
f.  Any optional forms or limitations described in f.  will
apply uniformly to all Participants under the Plan.]

       

      
        	
                59.

              	
                Application of the Qualified
      Joint and Survivor Annuity (QJSA) and Qualified Preretirement Survivor
      Annuity (QPSA) provisions: (See Article 9 of the
    BPD.)

              

      

       

      
        	
              	
                [X]  a.

              	
                Do not apply. [Note: The QJSA and QPSA provisions
      automatically apply to any assets of the Plan that were received as a
      transfer from another plan that was subject to the QJSA and QPSA
      rules.  If this a.  is checked, the QJSA and QPSA
      rules generally will apply only with respect to transferred assets or if
      distribution is made in the form of life annuity.  See Section
      9.1(b) of the BPD.]

              

      

       

      
        	
              	
                [  ]  b.

              	
                Apply, with the
      following modifications: [Check this b.  to
      have all assets under the Plan be subject to the QJSA and QPSA
      requirements.  See Section 9.I (a) of the
      BPD.]

              

      

       

      
        	
                 
      

              	
                [  ]  (1)

              	
                No
      modifications.

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                Modified QJSA
      benefit.  Instead of a 50% survivor benefit, the normal
      form of the QJSA provides the following survivor benefit to the
      spouse:

              

      

       

      
        	
                 
      

              	
                [  ]  (a)

              	
                100%.

              

      

       

      
        	
                 
      

              	
                [  ]  (b)

              	
                75%.

              

      

       

      
        	
                 
      

              	
                [  ]  (c)

              	
                66
      2/3%.

              

      

       

      
        	
                 
      

              	
                [  ]  (3)

              	
                Modified QPSA
      benefit.  Instead of a 50% QPSA benefit, the QPSA benefit
      is 100% of the Participant’s vested Account
  Balance.

              

      

       

      
        	
              	
                [  ]  c.

              	
                One-year marriage
      rule.  The one-year marriage rule under Sections
      8.4(c)(4) and 9.3 of the BPD applies.  Under this rule, a
      Participant’s spouse will not be treated as a surviving spouse unless the
      Participant and spouse were married for at least one year at the time of
      the Participant’s death.

              

      

       

      
         

        
          
            	
                    Part 12 – Administrative
      Elections

                  

          

        

         

      

      

      
        	
                v

              	
                Use this
      Part 12 to identify administrative elections authorized by the
      BPD.  These elections may be changed without re-executing this
      Agreement by substituting a replacement of this page with new
      elections.  To the extent this Part 12 is not completed; the
      default provisions in the BPD
apply.

              

      

       

      
        	
                60.

              	
                Are Participant loans
      permitted? (See Article 14 of the
BPD.)

              

      

       

      
        	
              	
                [  ]  a.

              	
                No

              

      

       

      
        	
              	
                [X]  b.

              	
                Yes

              

      

       

      
        	
                 
      

              	
                [X]  (1)

              	
                Use
      the default loan procedures under Article 14 of the
  BPD.

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                Use
      a separate written loan policy to modify the default loan procedures under
      Article 14 of the BPD.

              

      

       

      
        	
                61.

              	
                Are
      Participants permitted to direct investments? (See
      Section 13.5(c) of the BPD.)

              

      

       

      
        	
              	
                [  ]  a.

              	
                No

              

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      
        	
              	
                [X]  b.

              	
                Yes

              

      

       

      
        	
                 
      

              	
                [X]  (1)

              	
                Specify
      Accounts: all
      accounts

              	 

      

       

      
        	
                 
      

              	
                [X]  (2)

              	
                Check
      this selection if the Plan is intended to comply with ERISA §404(c), (See
      Section 13.5(c)(2) of the BPD.)

              

      

       

      
        	
                62.

              	
                Is
      any portion of the Plan daily valued? (See Section
      13.2(b) of the BPD.)

              

      

       

      
        
          	
                   
      

                	
                  [  ]
      a.

                	
                  No

                
	 	 	 
	 	

                  [X]  b.

                	

                  Yes.  Specify
      Accounts and/or investment options: all
      accounts

                

        

      

       

      
        	
                63.

              	
                Is
      any portion of the Plan valued periodically
      (other than daily)? (See Section 13.2(a) of the
  BPD.)

              

      

       

      
        	
              	
                [X] a.

              	
                No

              

      

       

      
        	
              	
                [  ]  b.

              	
                Yes.

              

      

       

      
        	
                 
      

              	
                [  ]  (1)

              	
                Specify
      Accounts and/or investment options:
  _________________

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                Specify
      valuation date(s):
_________________

              

      

       

      
        	
                 
      

              	
                [  ]  (3)

              	
                The
      following special allocation rules apply: [If this (3) is not checked,
      the Balance Forward Method under Section 13.4(a) of the BPD
      applies.]

              

      

       

      
        	
                 
      

              	
                [  ]  (a)

              	
                Weighted
      average method.  (See Section 13.4(a)(2)(i) of the
      BPD.)

              

      

       

      
        	
                 
      

              	
                [  ]  (b)

              	
                Adjusted
      percentage method, taking into account _% of contributions made during the
      valuation period.  (See Section 13.4(a)(2)(ii) of the
      BPD.)

              

      

       

      
        	
                 
      

              	
                [  ]  (c)

              	
                (Describe
      allocation rules) _________

              

      

       

      [Practitioner Note: Any
allocation rules described in (c) must be in accordance with a definite
predetermined formula that is not based on compensation, that satisfies the
nondiscrimination requirements of §1.401(a)(4) of the regulations, and that is
applied uniformly to all Participants.]

       

      
        	
                64.

              	
                Does
      the Plan accept Rollover Contributions? (See
      Section 3.2 of the BPD.)

              

      

       

      
        	
                [  ]  a.

              	
                No

              	
                [X]  b.

              	
                Yes

              

      

       

      
        	
                65.

              	
                Are
      life insurance investments
      permitted? (See Article 15 of the
BPD.)

              

      

       

      
        	
                [X]  a.

              	
                No

              	
                [  ]  b.

              	
                Yes

              

      

       

      
        	
                66.

              	
                Do
      the default QDRO
      procedures under Section 11.5 of the BPD
  apply?

              

      

       

      
        	
                [  ]  a.

              	
                No

              	
                [X]  b.

              	
                Yes

              

      

       

      
        	
                67.

              	
                Do
      the default claims procedures under Section
      11.6 of the BPD apply?

              

      

       

      
        	
                [  ]
      a.

              	
                No

              	
                [X]  b.

              	
                Yes

              

      

      
         

        
           

          
            
              	
                      
                        Part
      13 – Miscellaneous
Elections

                      

                    

            

          

           

        

      

      
        	
                v

              	
                The
      following elections override certain default provisions under the BPD and
      provide special rules for administering the Plan.  Complete the
      following elections to the extent they apply to the
      Plan.

              

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      
        	
                [X]  68.

              	
                Determination of Highly
      Compensated Employees.

              

      

       

      
        	
              	
                [X]  a.

              	
                The
      Top-Paid Group Test
      applies.  [If this selection
      a.  is not checked, the Top-Paid Group Test will not apply.  See Section
      22.99(b)(4) of the BPD.]

              

      

       

      
        	
              	
                [  ]  b.

              	
                The
      Calendar Year
      Election applies.  [This selection
      b.  may only be chosen if the Plan Year is not the calendar
      year.  See Section 22.99(b)(5) of the
    BPD.]

              

      

       

      
        	
                [  ]  69.

              	
                Special elections for applying
      the Annual Additions Limitation under Code
  §415.

              

      

       

      
        	
              	
                [  ]  a.

              	
                The
      Limitation Year is
      the 12-month period ending __.  [If this selection
      a.  is not checked, the Limitation Year is the same as the Plan
      Year.]

              

      

       

      
        	
              	
                [  ]  b.

              	
                Total
      Compensation includes imputed compensation for a
      terminated Participant who is permanently and totally
      Disabled.  (See Section 7.4(g)(3) of the
  BPD.)

              

      

       

      
        	
              	
                [  ]  c.

              	
                Operating
      rules.  Instead of the default provisions under Article 7
      of the BPD, the following rules apply:
_

              

      

       

      
        	
                [  ]  70.

              	
                Election to use Old-Law
      Required Beginning Date.  The Old-Law Required Beginning
      Date (as defined in Section 10.3(a)(2) of the BPD) applies instead of the
      Required Beginning Date rules under Section 10.3(a)(1) of the
      BPD.

              

      

       

      
        	
                [X]  71.

              	
                Service credited with
      Predecessor Employers: (See Section 6.7 of the
  BPD.)

              

      

       

      
        
          	
                	
                  [X]  a.

                	
                  (Identify
      Predecessor Employers) Bernville Bank, First
      Service Bank, HomeTowne Heritage Bank, PNC Bank,N.A (the Kutztown Branch),
      The Peoples Bank of Oxford, Pennsurance, Inc., D.E.  Love
      Associates, Inc., Krombolz Agency, Inc., Nittany Bank, and Resources for
      Retirement

                

        

      

       

      
        	
              	
                [X]  b.

              	
                Service
      is credited with these Predecessor Employers for the following
      purposes:

              

      

       

      
        	
                 
      

              	
                [X]  (1)

              	
                The
      eligibility service requirements elected in Part 1 of this
      Agreement.

              

      

       

      
        	
                 
      

              	
                [X]  (2)

              	
                The
      vesting schedule(s) elected in Part 6 of this
  Agreement.

              

      

       

      
        	
                 
      

              	
                [X]  (3)

              	
                The
      allocation requirements elected in Part 4 of this
    Agreement.

              

      

       

      
        	
              	
                [  ]  c.

              	
                The
      following service will not be recognized:________________________

              

      

       

      [Note: If the Employer is
maintaining the Plan of a Predecessor Employer, service with such Predecessor
Employer must be counted for all purposes under the Plan.  This #71
may be completed with respect to such Predecessor Employer indicating all
service under selections (I), (2) and (3) will be credited.  The
failure to complete this #71 where the Employer is maintaining the Plan of a
Predecessor Employer will not override the requirement that such predecessor
service be credited for all purposes under the Plan.  (See Section 6.7
of the BPD) If the Employer is not maintaining the Plan of a Predecessor
Employer, service with such Predecessor Employer will be credited under this
Plan only if specifically elected under this #71.  If the above
crediting rules are to apply differently to service with different Predecessor
Employers, attach separately completed elections for this item, using the same
format as above but listing only those Predecessor Employers to which the
separate attachment relates.]

       

      
        	
                [  ]  72.

              	
                Special rules where Employer
      maintains more than one
plan.

              

      

       

      
        	
              	
                [  ]  a.

              	
                Top-heavy minimum contribution
      - Employer maintains this Plan and one or more Defined Contribution Plans.
      If this Plan is a Top-Heavy Plan, the Employer will provide any
      required top-heavy minimum contribution under: (See Section 16.2(a)(5)(i)
      of the BPD.)

              

      

      
        	
                 
      

              	
                [  ]  (1)

              	
                This
      Plan.

              

      

      
        	
                 
      

              	
                [  ]  (2)

              	
                The
      following Defined Contribution Plan maintained by the
      Employer:

              

      

      
        	
              	
                [  ]  (3)

              	
                Describe
      method for providing the top-heavy minimum contribution:____________

              

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      
        	
              	
                [  ]  b.

              	
                Top-heavy minimum benefit -
      Employer maintains this Plan and one or more Defined Benefit
      Plans.  If this Plan is a Top-Heavy Plan, the Employer
      will provide any required top-heavy minimum contribution or benefit under:
      (See Section 16.2(a)(5)(ii) of the
BPD.)

              

      

       

      
        	
                 
      

              	
                [  ]  (1)

              	
                This
      Plan, but the minimum required contribution is increased from 3% to 5% of
      Total Compensation for the Plan
Year.

              

      

       

      
        	
                 
      

              	
                [X]  (2)

              	
                The
      following Defined Benefit Plan maintained by the Employer: National Penn
      Bancshares, Inc.  Pension
Plan

              

      

       

      
        
          	
                	
                  [  ]  (3)

                	
                  Describe
      method for providing the top-heavy minimum contribution:_________________

                
	 	 	 

        

      

       

      
        	
              	
                [  ]  c.

              	
                Limitation on Annual
      Additions.  This c.  should be checked only if
      the Employer maintains another Defined Contribution Plan in which any
      Participant is a participant, and the Employer will not apply the rules
      set forth under Section 7.2 of the BPD.  Instead, the Employer
      will limit Annual Additions in the following manner:_____________________

              

      

       

      
        	
                [X]  73.

              	
                Special definition of
      Disabled.  In applying the allocation conditions under
      Parts 4B and 4C, the special vesting provisions under Part 6, and the
      distribution provisions under Parts 9 and 10 of this Agreement, the
      following definition of Disabled applies instead of the definition under
      Section 22.53 of the BPD: “Disability” shall
      mean a medically determinable physical or mental impairment which lasts
      for at least one year and is of a potentially permanent character which
      prevents a Participant from continuing his usual and customary employment
      with a Participating Company.  Disability shall be determined by
      the Committee in its absolute discretion on the basis of such medical
      evidence as the Committee deems necessary or
    desirable.

              

      

       

      [Note: Any definition included
under this #73 must satisfy the requirements of §1.401(a)(4) of the regulations
and must be applied uniformly to all Participants.]

       

      
        	
                [  ]  74.

              	
                Fail-Safe Coverage
      Provision.  [This selection #74 must be
      checked to apply the Fail-Safe Coverage Provision under Section 2.7 of the
      BPD.]

              

      

       

      
        	
              	
                [  ]  a.

              	
                The
      Fail-Safe Coverage Provision described in Section 2.7 of the BPD applies
      without modification.

              

      

       

      
        	
              	
                [  ]  b.

              	
                The
      Fail-Safe Coverage Provisions described in Section 2.7 of the BPD applies
      with the following modifications:

              

      

       

      
        	
                 
      

              	
                [  ]  (1)

              	
                The
      special rule for Top-Heavy Plans under Section 2.7(a) of the BPD does not
      apply.

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                The
      Fail-Safe Coverage Provision is based on Included Compensation as
      described under Section 2.7(d) of the
BPD.

              

      

       

      
        	
                [  ]  75.

              	
                Election not to participate
      (see Section 1.10 of the BPD).  An Employee may make a
      one-time irrevocable election not to participate under the Plan upon
      inception of the Plan or at any time prior to the time the Employee first
      becomes eligible to participate under any plan maintained by the
      Employer.  [Note: Use of this provision could
      result in a violation of the minimum coverage rules under Code
      §410(b).]

              

      

       

      
        	
                [X]  76.

              	
                Protected
      Benefits.  If there are any Protected Benefits provided
      under this Plan that are not specifically provided for under this
      Agreement, check this #76 and attach an addendum to this Agreement
      describing the Protected Benefits.

              

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      Addendum
to

       

      National
Penn Bancshares, Inc.  Capital Accumulation Plan

       

      This will
certify that this is a benefit, right or feature which has accrued under the
predecessor Plan which cannot be cut back under Section 411(d)(6) of the
Internal Revenue Code of 1986, as amended.

       

      This
addendum is with respect to Participant accounts accrued in the Resources for
Retirement Plans, Inc.  401(k) Plan merged into this Plan as of March
7, 2007.  The protected benefits are as follows:

       

      Part
6 Vesting Rules:

      The Prior
Employer Thrift and ESOP contributions are fully vested sources and are frozen
to all new contributions.

       

      Part
10:

      The Prior
Employer Thrift and ESOP contributions are available for in-service withdrawals
upon attainment of age 59.5.  The Prior Employer Thrift contributions
are also available for a safe harbor hardship described in Section 8.6(a) of the
BPD.

       

      Also,
participants with balances in the following accounts have a 100% non-forfeitable
right to the proceeds, without regard to the length of their
service:

      
        	
                 
      

              	
                ·

              	
                Elverson
      National Bank 401(k) Profit Sharing
Plan

              

      

      
        	
                 
      

              	
                ·

              	
                Elverson
      National Bank Employee Stock Ownership
Plan

              

      

      
        	
                 
      

              	
                ·

              	
                Panasia
      Bank 401(k) Savings Plan

              

      

      
        	
                 
      

              	
                ·

              	
                Bernville
      Bank, N.A.  Employees Profit Sharing
  Plan

              

      

      
        	
                 
      

              	
                ·

              	
                Home
      Towne Heritage Bank 401(k) Plan

              

      

      
        	
                 
      

              	
                ·

              	
                Peoples
      Bank of Oxford 401(k) Retirement
Plan

              

      

       

      
        
           

        

        
           

          
            

          

        

        
           

        

      

      
        
           

          
            
              	
                      
                        Signature
      Page

                      

                    

            

          

           

        

      

      By
signing this page, the Employer agrees to adopt (or amend) the Plan which
consists of BPD #01 and the provisions elected in this Agreement.  The
Employer agrees that the Prototype Sponsor has no responsibility or liability
regarding the suitability of the Plan for the Employer’s needs or the options
elected under this Agreement.  It is recommended that the Employer
consult with legal counsel before executing this Agreement.

       

      
        
          
            
              
                
                  
                    
                      
                        
                          	
                                  77.

                                	
                                  Name
      and title of authorized representative(s):

                                	 	
                                  Signature(s):

                                	 	
                                  Date:

                                
	 	 	 	 	 	 
	 
      	
                                  Earl Houseknecht, EVP, HR
      Director

                                	 	
                                  /s/ Earl Houseknecht

                                	 	
                                        6/29/07

                                
	 
      	 
      	 	 
      	 	 
      
	 	 	 	 	 	 
	 
      	 
      	 	 
      	 	 
      

                        

                         

                      

                    

                  

                

              

            

          

        

      

      
        	
                78.

              	
                Effective Date of this
      Agreement:

              

      

       

      
        	
              	
                [  ]  a.

              	
                New
      Plan.  Check this selection if this is a new
      Plan.  Effective Date of the Plan is:___________

              

      

       

      
        	
              	
                [X]  b.

              	
                Restated
      Plan.  Check this selection if this is a restatement of
      an existing plan.  Effective Date of the restatement is: March
      7.  2007

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Designate
      the plan(s) being amended by this restatement:  National Penn
      Bancshares.  Inc.  Capital Accumulation
      Plan

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Designate
      the original Effective Date of this Plan (optional):  January
      1.  1947

              

      

       

      
        	
              	
                [  ]  c.

              	
                Amendment by page
      substitution.  Check this selection if this is an
      amendment by substitution of certain pages of this Adoption
      Agreement.  [If this c.  is
      checked, complete the remainder of this Signature Page in the same manner
      as the Signature Page being replaced
]

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Identify
      the page(s) being replaced:_________________

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Effective
      Date(s) of such changes:__________________

              

      

       

      
        	
              	
                [  ]  d.

              	
                Substitution of
      sponsor.  Check this selection if a successor to the
      original plan sponsor is continuing this Plan as a successor sponsor, and
      substitute page l to identify the successor as the
    Employer.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Effective
      Date of the amendment is:_________________

              

      

       

      
        	
                [  ]  79.

              	
                Check
      this #79 if any special
      Effective Dates apply under Appendix A of this Agreement and
      complete the relevant sections of Appendix
A.

              

      

       

      
        	
                80.

              	
                Prototype Sponsor
      information.  The Prototype Sponsor will inform the
      Employer of any amendments made to the Plan and will notify the Employer
      if it discontinues or abandons the Plan.  The Employer may
      direct inquiries regarding the Plan or the effect of the Favorable IRS
      Letter to the Prototype Sponsor or its authorized representative at the
      following location:

              

      

       

      
        	
                 
      

              	
                a.

              	
                Name of Prototype Sponsor (or
      authorized representative):

              

      

       

      Prudential
Retirement Services

       

      Signed
for by:      /s/
Sam Jones

       

      Title:   Vice
President, Business Risk Management

       

      Date:   9/27/07

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                b.

              	
                Address of Prototype Sponsor
      (or authorized
representative):

              

      

       

      751 Broad
Street, Newark, NJ 07102-3777

       

      
        	
                 
      

              	
                c.

              	
                Telephone number of Prototype
      Sponsor (or authorized
representative):

              

      

       

      l-800-848-4015

       

      Important information about this
Prototype Plan.  A failure to properly complete the elections
in this Agreement or to operate the Plan in accordance with applicable law may
result in disqualification of the Plan.  The Employer may rely on the
Favorable IRS Letter issued by the National Office of the Internal Revenue
Service to the Prototype Sponsor as evidence that the Plan is qualified under
§401 of the Code, to the extent provided in Announcement 2001-77.  The
Employer may not rely on the Favorable IRS Letter in certain circumstances or
with respect to certain qualification requirements, which are specified in the
Favorable IRS Letter issued with respect to the Plan and in Announcement
2001-77.  In order to obtain reliance in such circumstances or with
respect to such qualification requirements, the Employer must apply to the
office of Employee Plans Determinations of the Internal Revenue Service for a
determination letter.  See Section 22.87 of the BPD.

       

      
        
           

        

        
           

          
            

          

        

        
           

        

      

       

      
         

        
          
            	
                    
                      Trustee
      Declaration

                    

                  

          

        

        
 

      

      By
signing this Trustee Declaration, the Trustee agrees to the duties,
responsibilities and liabilities imposed on the Trustee by the BPD #01 and this
Agreement

       

      
        
          	
                  81.

                	
                  Name(s)
      of Trustee(s):

                	 
      	
                  Signature(s)
      of Trustee(s):

                	 
      	
                  Date:

                
	 	 	 	 	 	 
	 
      	
                  National Penn Investors Trust
      Company

                	 
      	
                   /s/ James G. Hughes

                	 
      	
                  March 7, 2007

                
	 
      	 
      	 
      	 
      	 
      	 
      
	 
      	 
      	 
      	 
      	 
      	 
      
	 
      	 
      	 
      	 
      	 
      	 
      
	 
      	 
      	 
      	 
      	 
      	 
      

        

         

      

      
        	
                82.

              	
                Effective
      date of this Trustee Declaration: February 1,
      2007

              

      

       

      
        	
                83.

              	
                The
      Trustee’s investment powers are:

              

      

       

      
        	
              	
                [X] a.

              	
                Discretionary
      Trustee.  The Trustee has discretion to invest Plan
      assets.  This discretion is limited to the extent Participants
      are permitted to give investment direction, or to the extent the Trustee
      is subject to direction from the Plan Administrator, the Employer, an
      Investment Manager or other Named
Fiduciary.

              

      

       

      
        	
              	
                [  ]  b.

              	
                Directed Trustee
      only.  The Trustee may only invest Plan assets as
      directed by Participants or by the Plan Administrator, the Employer, an
      Investment Manager or other Named
Fiduciary.

              

      

       

      
        	
              	
                [  ]  c.

              	
                Separate trust
      agreement.  The Trustee’s investment powers are
      determined under the Limited Scope Audit Directed Trustee Trust
      Agreement.  [Note.  The separate
      trust document is incorporated as part of this Plan and must be attached
      hereto.  The responsibilities, rights and powers of the Trustee
      are those specified in the separate trust agreement.  If this c.
      is checked, the Trustee need not sign or date this Trustee Declaration
      under #81 above.]

              

      

       

      
        	
              	
                [  ]  d.

              	
                Separate trust
      agreement.  The Trustee’s investment powers are
      determined under the Prudential Bank & Trust, FSB Trust
      Agreement.  [Note.  The separate
      trust document is incorporated as part of this Plan and must be attached
      hereto.  The responsibilities, rights and powers of the Trustee
      are those specified in the separate trust agreements and will be effective
      as of the date the separate trust agreement is countersigned by an officer
      of Prudential Bank & Trust, FSB.  If this d. is checked, the
      Trustee need not sign or date this Trustee Declaration under #81
      above.]

              

      

       

      
        
           

        

        
           

          
            

          

        

        
           

        

      

       

      
         

        
          
            	
                    
                      Co-
      Sponsor Adoption Page
#1

                    

                  

          

        

         

      

      

      
        	
                [X]

              	
                Check this selection and
      complete the remainder of this page if a Related Employer will execute
      this Plan as a Co-Sponsor.  [Note: Only a Related Employer (as
      defined in Section 22.169 of the BPD) that executes this Co-Sponsor
      Adoption Page may adopt the Plan as a Co-Sponsor.  See Article
      21 of the BPD for rules relating to the adoption of the Plan by a
      Co-Sponsor.  if there is more than one Co-Sponsor, each one
      should execute a separate Co-Sponsor Adoption Page.  Any
      reference to the ‘Employer” in this Agreement is also a reference to the
      Co-Sponsor, unless otherwise
noted.]

              

      

       

      
        	
                84.

              	
                Name of Co-Sponsor:
      National
      Penn Management Services,
LLC

              

      

       

      
        	
                85.

              	
                Employer Identification Number
      (EIN) of the Co-Sponsor:     20-0515383

              

      

       

      By
signing this page, the Co-Sponsor agrees to adopt (or to continue its
participation in) the Plan identified on page 1 of this
Agreement.  The Plan consists of the BPD #01 and the provisions
elected in this Agreement.

       

      
        
          
            
              	
                      86.

                    	
                      Name
      and title of authorized representative(s):

                    	 
      	
                      Signature(s):

                    	 
      	
                      Date:

                    
	 	 	 	 	 	 
	 
      	
                      Earl Houseknecht, EVP, HR
      Director

                    	 
      	
                      /s/ Earl Houseknecht

                    	 
      	
                        8/16/07

                    
	 	 	 	 	 	 
	 	 	 	 	 	 
	 
      	 
      	 
      	 
      	 
      	 
      
	 
      	 
      	 
      	 
      	 
      	 
      

            

          

        

      

      
        	
                87.

              	
                Effective date of this
      Co-Sponsor Adoption Page: 1.1.2004

              

      

       

      
        	
              	
                [  ]  a.

              	
                Check
      here if this is the initial adoption of a new Plan by the
      Co-Sponsor.

              

      

       

      
        	
              	
                [X]  b.

              	
                Check
      here if this is an amendment or restatement of an existing plan maintained
      by the Co-Sponsor, which is merging into the Plan being
      adopted.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Designate
      the plan(s) being amended by this restatement:  NPBC, Inc. Capital
      Accumulation Plan

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Designate
      the original Effective Date of the Co-Sponsor’s Plan (optional):_____________

              

      

       

      
        	
                [  ]  88.

              	
                Allocation of
      contributions.  If this #88 is checked, contributions
      made by the Related Employer signing this Co-Sponsor Adoption Page (and
      any forfeitures relating to such contributions) will be allocated only to
      Participants actually employed by the Related Employer making the
      contribution and Employees of the Related Employer will not share in an
      allocation of contributions (or forfeitures relating to such
      contributions) made by the Employer or any other Related
      Employer.  [Note: The selection of this
      #88 may require additional testing of the Plan.  See Section
      21.3 of the BPD.]

              

      

       

      
        	
                [  ]  89.

              	
                Describe any special Effective
      Dates:____________________

              

      

       

      
        
           

        

        
           

          
            

          

        

        
           

        

      

       

      
         

        
          
            	
                    
                      Co-
      Sponsor Adoption Page
#2

                    

                  

          

        

         

      

      

      
        	
                [X]

              	
                Check this selection and
      complete the remainder of this page if a Related Employer will execute
      this Plan as a Co-Sponsor.  [Note: Only a Related Employer (as
      defined in Section 22.169 of the BPD) that executes this Co-Sponsor
      Adoption Page may adopt the Plan as a Co-Sponsor.  See Article
      21 of the BPD for rules relating to the adoption of the Plan by a
      Co-Sponsor.  if there is more than one Co-Sponsor, each one
      should execute a separate Co-Sponsor Adoption Page.  Any
      reference to the ‘Employer” in this Agreement is also a reference to the
      Co-Sponsor, unless otherwise
noted.]

              

      

       

      
        	
                90.

              	
                Name of Co-Sponsor:
      National
      Penn Bank___________________

              

      

       

      
        	
                91.

              	
                Employer Identification Number
      (EIN) of the Co-Sponsor:         23-0906608

              

      

       

      By
signing this page, the Co-Sponsor agrees to adopt (or to continue its
participation in) the Plan identified on page 1 of this
Agreement.  The Plan consists of the BPD #01 and the provisions
elected in this Agreement.

       

      
        
          
            
              
                	
                        92.

                      	
                        Name
      and title of authorized representative(s):

                      	 
      	
                        Signature(s):

                      	 
      	
                        Date:

                      	 
      
	 	 	 	 	 	 	 
	 
      	
                        Earl Houseknecht, EVP, HR
      Director

                      	 
      	
                        /s/ Earl Houseknecht

                      	 
      	
                          8/16/07

                      	 
      
	 	 	 	 	 	 	 
	 	 	 	 	 	 	 
	 
      	 
      	 
      	 
      	 
      	 
      	 
      

              

            

          

        

      

      
        	
                93.

              	
                Effective date of this
      Co-Sponsor Adoption Page:  1.1.1947

              

      

       

      
        	
              	
                [  ]  a.

              	
                Check
      here if this is the initial adoption of a new Plan by the
      Co-Sponsor.

              

      

       

      
        	
              	
                [X]  b.

              	
                Check
      here if this is an amendment or restatement of an existing plan maintained
      by the Co-Sponsor, which is merging into the Plan being
      adopted.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Designate
      the plan(s) being amended by this restatement:  NPBC, Inc. Capital
      Accumulation Plan

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Designate
      the original Effective Date of the Co-Sponsor’s Plan (optional):______________

              

      

       

      
        	
                [  ]  94.

              	
                Allocation of
      contributions.  If this #88 is checked, contributions
      made by the Related Employer signing this Co-Sponsor Adoption Page (and
      any forfeitures relating to such contributions) will be allocated only to
      Participants actually employed by the Related Employer making the
      contribution and Employees of the Related Employer will not share in an
      allocation of contributions (or forfeitures relating to such
      contributions) made by the Employer or any other Related
      Employer.  [Note: The selection of this
      #88 may require additional testing of the Plan.  See Section
      21.3 of the BPD.]

              

      

       

      
        	
                [  ]  95.

              	
                Describe any special Effective
      Dates:___________________

              

      

       

      

       

      
        
           

        

        
           

          
            

          

        

        
           

        

      

       

      
         

        
          
            	
                    
                      PRUDENTIAL
      RETIREMENT SERVICES

                      NONSTANDARDIZED
      401(K) PLAN

                    

                  

          

        

         

      

      

      By
executing this 401(k) plan Adoption Agreement (the “Agreement”) under the
Prudential Retirement Services Prototype Plan, the Employer agrees to establish
or continue a 401(k) plan for its Employees.  The 401(k) plan adopted
by the Employer consists of the Basic Plan Document #01 (the “BPD”) and the
elections made under this Agreement (collectively referred to as the
“Plan”).  A Related Employer may jointly co-sponsor the Plan by
signing a Co-Sponsor Adoption Page, which is attached to this
Agreement.  (See Section 22.164 of the BPD for the definition of a
Related Employer.) This Plan is
effective as of the Effective Date identified on the Signature Page of this
Agreement.

       

      
        	
                1.

              	
                Employer
      Information

              

      

       

      
        	
                 
      

              	
                a.

              	
                Name and address of Employer
      executing the Signature Page of this Agreement: National Penn
      Bancshares, Inc. P.O. Box 547 Philadelphia, Pennsylvania
      19512

              

      

       

      
        	
                 
      

              	
                b.

              	
                Employer Identification Number
      (EIN) for the Employer: 23-2215075

              

      

       

      
        	
                 
      

              	
                c.

              	
                Business entity of Employer (optional):___________________________

              

      

       

      
        
          
            	
                    [X]

                  	
                    (1)

                  	
                    C-Corporation

                  	
                    [  ]

                  	
                    (2)

                  	
                    S-Corporation

                  
	
                    [  ]

                  	
                    (3)

                  	
                    Limited
      Liability Corporation

                  	
                    [  ]

                  	
                    (4)

                  	
                    Sole
      Proprietorship

                  
	
                    [  ]

                  	
                    (5)

                  	
                    Partnership

                  	
                    [  ]

                  	
                    (6)

                  	
                    Limited
      Liability Partnership

                  
	
                    [  ]

                  	
                    (7)

                  	
                    Government

                  	
                    [  ]

                  	
                    (8)

                  	
                    Other________

                  

          

        

      

       

      
        	
                 
      

              	
                d.

              	
                Last day of Employer’s taxable
      year (optional):____________________

              

      

       

      
        	
                 
      

              	
                e.

              	
                Does the Employer have any
      Related Employers (as defined in Section 22.164 of the
      BPD)?

              

      

       

      
        	
                [X]  (1)                      Yes

              	
                [  ]  (2)                      No

              

      

       

      
        	
                 
      

              	
                f.

              	
                If e. is yes, list the Related
      Employers (optional):

              

      

       

      National Penn Management
Services, LLC.

      National Penn
Bank

      Christiana Bank and Trust
Company

      The Caruso Benefits Group,
Inc.

       

      [Note: This Plan will cover
Employees of a Related Employer only if such Related Employer executes a
Co-Sponsor Adoption Page.  Failure to cover the Employees of a Related
Employer may result in a violation of the minimum coverage rules under Code
§410(b).  See Section 1.3 of the BPD.]

       

      
        	
                2.

              	
                Plan
      Information

              

      

       

      
        	
                 
      

              	
                a.

              	
                Name of Plan: National Penn
      Bancshares, Inc. Capital Accumulation
  Plan

              

      

       

      
        	
                 
      

              	
                b.

              	
                Plan number (as identified on
      the Form 5500 series filing for the Plan): 001

              

      

       

      
        	
                 
      

              	
                c.

              	
                Trust identification number (optional):________________________

              

      

       

      
        	
                 
      

              	
                d.

              	
                Plan Year: [Check (1) or
      (2).  Selection (3) may be selected in addition to (1) or (2) to
      identify a Short Plan Year.]

              

      

       

      
        	
              	
                [X]  (1)

              	
                The
      calendar year.

              

      

      
        	
              	
                [
        ]  (2)

              	
                The
      12 consecutive month period ending

              

      

      
        	
              	
                [ 
       ]  (3)

              	
                The
      Plan has a Short Plan Year beginning _ and ending
  _.

              

      

       

      
        	
                3.

              	
                Types
      of Contributions

              

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

      The
following types of contributions are authorized under this Plan.  The
selections made below should correspond with the selections made under Parts 4A,
4B, 4C, 4D and 4E of this Agreement.

       

      
        	
                 
      

              	
                [X]  a.

              	
                Section 401(k) Deferrals
      (see Part 4A).

              

      

      
        	
                 
      

              	
                [X]  b.

              	
                Employer Matching Contributions (see Part
      4B).

              

      

      
        	
                 
      

              	
                [X]  c.

              	
                Employer Nonelective Contributions (see Part
      4C).

              

      

      
        	
                 
      

              	
                [  ]  d.

              	
                Employee After-Tax Contributions (see Part
      4D).

              

      

      
        	
              	
                [  ]  e.

              	
                Safe Harbor Matching
      Contributions (see Part 4E,
#27).

              

      

      

      
        
          	
                  Part
      13 – Miscellaneous Elections

                

        

      

       

      
        	
                *

              	
                The
      following elections override certain default provisions under the BPD and
      provide special ‘rules for administering the Plan.  Complete the
      following elections to the extent they apply to the
      Plan.

              

      

       

      
        	
                [X] 68.

              	
                Determination of Highly
      Compensated Employees.

              

      

       

      
        	
                 
      

              	
                [X]  a.

              	
                The
      Top-Paid Group Test
      applies.  [If this selection
      a.  is not checked the Top-Paid Group Test will not
      apply.  See Section 22.99(6)(4) of the
    BPD.]

              

      

       

      
        	
                 
      

              	
                [  ]  b.

              	
                The
      Calendar Year
      Election applies.  [This selection
      b.  may only be chosen if the Plan Year is not the calendar
      year.  See Section 22.99(b)(5) of the
    BPD.]

              

      

       

      
        	
                [  ]
      69.

              	
                Special elections for applying
      the Annual Additions Limitation under Code
  §415.

              

      

       

      
        	
                 
      

              	
                [  ]  a.

              	
                The
      Limitation Year is
      the 12-month period ending____.  [If this selection
      a.  is not checked the Limitation Year is the same as the Plan
      Year.]

              

      

       

      
        	
                 
      

              	
                [  ]  b.

              	
                Total
      Compensation includes imputed compensation for
      a terminated Participant who is permanently and totally
      Disabled.  (See Section 7.4(g)(3) of the
  BPD.)

              

      

       

      
        	
                 
      

              	
                [  ]  c.

              	
                Operating
      rules.  Instead of the default provisions under Article 7
      of the BPD, the following rules
apply:

              

      

       

      
        	
                [  ]
      70.

              	
                Election to use Old-Law
      Required Beginning Date.  The Old-Law Required Beginning
      Date (as defined in Section 10.3(a)(2) of the BPD) applies instead of the
      Required Beginning Date rules under Section 10.3(0(1) of the
      BPD.

              

      

       

      
        	
                [X] 71.

              	
                Service credited with
      Predecessor Employers: (See Section 6.7 of the
  BPD.)

              

      

       

      
        	
                 
      

              	
                [X]  a.

              	
                Identify
      Predecessor Employers) Bernville Bank, First
      Service Bank, HomeTowne Heritage Bank.  PNC Bank, N.A (the
      Kutztown Branch), The Peoples Bank of Oxford, Pennsurance, Inc.,
      D.E.  Love Associates, Inc. Krombolz Agency. Inc., Nittany Bank,
      Resources for Retirement.  Keystone Nazareth Bank & Trust
      Co., Christiana Bank and Trust Company and The Caruso Benefits Group,
      Inc.

              

      

       

      
        	
                 
      

              	
                [X]  b.

              	
                Service
      is credited with these Predecessor Employers for the following
      purposes:

              

      

       

      
        	
                 
      

              	
                [X]  (1)

              	
                The
      eligibility service requirements elected in Part I of this
      Agreement.

              

      

       

      
        	
                 
      

              	
                [X]  (2)

              	
                The
      vesting schedule(s) elected in Part 6 of this
  Agreement.

              

      

       

      
        	
                 
      

              	
                [X]  (3)

              	
                The
      allocation requirements elected in Part 4 of this
    Agreement.

              

      

       

      
        	
                 
      

              	
                [  ]  c.

              	
                The
      following service will not be
      recognized:______________________________________

              

      

       

      [Note: If the Employer is maintaining the
Plan of a Predecessor Employer, service with such Predecessor Employer must be
counted for all purposes under the Plan.  This #71 may be completed
with respect to such Predecessor Employer indicating all service under
selections (1), (2) and (3) will be credited The failure to complete this #71
where the Employer is maintaining the Plan of a Predecessor Employer will not
override the requirement that such predecessor service be credited for all
purposes under the Plan.  (See Section 6.7 of the BPD.) If the
Employer is not maintaining the Plan of a Predecessor Employer, service with
such Predecessor Employer will be credited under this Plan only if specifically elected under this
#71.  If the above crediting rules are to apply differently to service
with different Predecessor Employers, attach separately completed elections for
this item, using the same format as above but listing only those Predecessor
Employers to which the separate attachment relates.]

       

      
        
          
          

        

        
          -35
-

          
            

          

        

        
          
          

        

      

      
        	
                [X] 72.

              	
                Special rules where Employer
      maintains more than one
plan.

              

      

       

      
        	
                 
      

              	
                [
      ]  a.

              	
                Top-heavy minimum contribution
      - Employer maintains this Plan and one or more Defined Contribution
      Plans.  If this Plan is a Top-Heavy Plan, the Employer
      will provide any required top-heavy minimum contribution under: (See
      Section 16.2(a)(5)(i) of the BPD.)

              

      

       

      
        	
                 
      

              	
                [
      ]  (1)

              	
                This
      Plan.

              

      

       

      
        	
                 
      

              	
                [
      ]  (2)

              	
                The
      following Defined Contribution Plan maintained by the
      Employer:________________________________________

              

      

       

      
        	
                 
      

              	
                [
      ]  (3)

              	
                Describe
      method for providing the top-heavy minimum
      contribution:______________________________________

              

      

       

      
        	
                 
      

              	
                [X]  b.

              	
                Top-heavy minimum benefit -
      Employer maintains this Plan and one or more Defined Benefit
      Plans.  If this Plan is a Top-Heavy Plan, the Employer
      will provide any required top-heavy minimum contribution or benefit under:
      (See Section 16.2(a)(5)(ii) of the
BPD.)

              

      

       

      
        
          
          

        

        
          -36
-

          
            

          

        

        
          
          

        

      

      Addendum
to

      National
Penn Bancshares, Inc.  Capital Accumulation Plan

       

      This will
certify that this is a benefit, right or feature which has accrued under the
predecessor Plan which cannot be cut back under Section 411(d)(6) of the
Internal Revenue Code of 1986, as amended.

       

      This
addendum is with respect to Participant accounts accrued in the Resources for
Retirement Plans, Inc.  401(k) Plan merged into this Plan as of March
7, 2007 - Keystone Nazareth Bank Employees’ Savings & Profit Sharing Plan
merged into this Plan as of November 17, 2008- Christiana Bank & Trust
Company 401(k) Retirement Savings Plan merged into this Plan as of December 3,
2008 - Caruso Benefits Group, Inc.  401(k) Profit Sharing Plan merged
into this Plan as of September 2, 2008.  The protected benefits are as
follows:

       

      Resources
for Retirement Plans, Inc.  401(k) Plan

      Part
6 Vesting Rules:

      The Prior
Employer Thrift and ESOP contributions are fully vested sources and are frozen
to all new contributions.

       

      Part
10:

      The Prior
Employer Thrift and ESOP contributions are available for in-service withdrawals
upon attainment of age 59.5.  The Prior Employer Thrift contributions
are also available for a safe harbor hardship described in Section 8.6(a) of the
BPD.

       

      Also,
participants with balances in the following accounts have a 100% non-forfeitable
right to the proceeds, without regard to the length of their
service:

      
        	
                 
      

              	
                •

              	
                Elverson
      National Bank 401(k) Profit Sharing
Plan

              

      

      
        	
                 
      

              	
                •

              	
                Elverson
      National Bank Employee Stock Ownership
Plan

              

      

      
        	
                 
      

              	
                •

              	
                Panasia
      Bank 401(k) Savings Plan

              

      

      
        	
                 
      

              	
                •

              	
                Bernville
      Bank, N.A.  Employees Profit Sharing
  Plan

              

      

      
        	
                 
      

              	
                •

              	
                Home
      Towne Heritage Bank 401(k) Plan

              

      

      
        	
                 
      

              	
                •

              	
                Peoples
      Bank of Oxford 401(k) Retirement
Plan

              

      

       

      Caruso
Benefits Group, Inc.  401(k) Profit Sharing Plan

      Part
6 Vesting Rules:

      The Prior
Employer Match and Nonelective contributions are fully vested sources and are
frozen to all new contributions.

       

      Part
5 Retirement Ages:

      All prior
accounts merged into this Plan from the Caruso Benefits Group,
Inc.  401(k) Profit Sharing Plan will be maintained with an Early
Retirement Age of 55 with 10 years of service.

       

      Christiana
Bank & Trust Company 401(k) Retirement Savings

      Plan
Part 6 Vesting Rules:

      The Prior
Employer Match and Nonelective contributions are fully vested sources and are
frozen to all new contributions.

       

      Spousal
consent will be required on any distributions from the prior Money Purchase Plan
account.  Also, QJSA (50%) and QPSA (100%) rules will continue to be
applied to the Prior Money Purchase Plan account.  Optional forms of J
& S will include 75% and 100%.

       

      
        
          
             

          

           

        

        
          -37
-

          
            

          

        

        
           

        

      

       

      
         

        
          
            	
                    
                      Signature
      Page

                    

                  

          

        

         

      

      

      By
signing this page, the Employer agrees to adopt (or amend) the Plan which
consists of BPD #01 and the provisions elected in this Agreement.  The
Employer agrees that the Prototype Sponsor has no responsibility or liability
regarding the suitability of the Plan for the Employer’s needs or the options
elected under this Agreement.  It is recommended that the Employer
consult with legal counsel before executing this Agreement.

       

      
        
          
            
              
                	
                        77.

                      	
                        Name
      and title of authorized representative(s):

                      	 
      	
                        Signature(s):

                      	 
      	
                        Date:

                      	 
      
	 	 	 	 	 	 	 
	 
      	
                        Paul Fistner, AVP, Employee Benefits
      Manager

                      	 
      	
                        /s/ Paul Fistner

                      	 
      	
                        12/22/08

                      	 
      
	 	 	 	 	 	 	 
	 	 	 	 	 	 	 
	 
      	 
      	 
      	 
      	 
      	 
      	 
      

              

            

          

        

      

      
        	
                78.

              	
                Effective Date of this
      Agreement:

              

      

       

      
        	
                 
      

              	
                [  ]  a.

              	
                New
      Plan.  Check this selection if this is a new
      Plan.  Effective Date of the Plan is:
      ________________________

              

      

       

      
        	
                 
      

              	
                [  ]  b.

              	
                Restated
      Plan.  Check this selection if this is a restatement of
      an existing plan.  Effective Date of the restatement is:
      _________________

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Designate
      the plan(s)being amended by this restatement:
      ________________________

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Designate
      the original Effective Date of this Plan (optional):
      _____________________

              

      

       

      
        	
                 
      

              	
                [X]  c.

              	
                Amendment by page
      substitution.  Check this selection if this is an
      amendment by substitution of certain pages of this Adoption
      Agreement.  [If this c. is checked complete
      the remainder of this Signature Page in the same manner as the Signature
      Page being replaced.]

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Identify
      the page(s) being replaced:  1, 23, 25, 30, and
      31

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Effective
      Date(s) of such changes: November 17, 2008 for
      Keystone Nazareth Bank & Trust merger; December 3, 2008 for Christiana
      Bank and Trust Company merger: and September 2, 2008 for Caruso Benefits
      Group,
Inc.  merger

              

      

       

      
        	
                 
      

              	
                [
      ]  d.

              	
                Substitution of
      sponsor.  Check this selection if a successor to the
      original plan sponsor is continuing this Plan as a successor sponsor, and
      substitute page 1 to identify the successor as the
    Employer.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Effective
      Date of the amendment is:
    ___________________________________

              

      

       

      
        	
                [  ]  79.

              	
                Check
      this #79 if any special
      Effective Dates apply under Appendix A of this Agreement and
      complete the relevant sections of Appendix
A.

              

      

       

      
        	
                80.

              	
                Prototype Sponsor
      information.  The Prototype Sponsor will inform the
      Employer of any amendments made to the Plan and will notify the Employer
      if it discontinues or abandons the Plan.  The Employer may
      direct inquiries regarding the Plan or the effect of the Favorable IRS
      Letter to the Prototype Sponsor or its authorized representative at the
      following location:

              

      

       

      
        	
                 
      

              	
                a.

              	
                Name of Prototype Sponsor (or
      authorized representative):

              

      

       

      Prudential
Retirement Services

       

      Signed
for by: __________________________

       

      Title:
_________________________________

       

      Date:
_________________________________

       

      
        	
                 
      

              	
                b.

              	
                Address of Prototype Sponsor (or
      authorized representative):

              

      

       

      
        
          
          

        

        
          -38
-

          
            

          

        

        
          
          

        

      

      751 Broad
Street, Newark, NJ 07102-3777

       

      
        	
                 
      

              	
                c.

              	
                Telephone number of Prototype Sponsor (or
      authorized representative):

              

      

       

      1-800-848-4015

       

      Important information about this
Prototype Plan.  A failure to properly complete the elections
in this Agreement or to operate the Plan in accordance with applicable law may
result in disqualification of the Plan.  The Employer may rely on the
Favorable IRS Letter issued by the National Office of the Internal Revenue
Service to the Prototype Sponsor as evidence that the Plan is qualified under
§401 of the Code, to the extent provided in Announcement 2001-77.  The
Employer may not rely on the Favorable IRS Letter in certain circumstances or
with respect to certain qualification requirements, which are specified in the
Favorable IRS Letter issued with respect to the Plan and in Announcement
2001-77.  In order to obtain reliance in such circumstances or with
respect to such qualification requirements, the Employer must apply to the
office of Employee Plans Determinations of the Internal Revenue Service for a
determination letter.  See Section 22.87 of the BPD.

       

      
        
          
             

          

           

        

        
          -39
-

          
            

          

        

        
           

        

      

      
        
           

          
            
              	
                      Co-Sponsor Adoption Page
      #3 

                    

            

          

          
 

        

      

      
        	
                [X]  

              	
                Check this selection and
      complete the remainder of this page if a Related Employer will execute
      this Plan as a Co-Sponsor. [Note: Only a Related Employer (as
      defined in Section 22.164 of the BPD) that executes this Co-Sponsor
      Adoption Page may adopt the Plan as a Co-Sponsor.  See Article
      21 of the BPD for rules relating to the adoption of the Plan by a
      Co-Sponsor.  If there is more than one Co-Sponsor, each one
      should execute a separate Co-Sponsor Adoption Page.  Any
      reference to the “Employer” in this Agreement is also a reference to the
      Co-Sponsor, unless otherwise
noted]

              

      

       

      
        	
                96.

              	
                Name of Co-Sponsor:
      Christiana Bank
      and Trust Company

              

      

       

      
        	
                97.

              	
                Employer Identification Number
      (EIN) of the Co-Sponsor: 51-0350191

              

      

       

      By
signing this page, the Co-Sponsor agrees to adopt (or to continue its
participation in) the Plan identified on page 1 of this
Agreement.  The Plan consists of the BPD #01 and the provisions
elected in this Agreement.

       

      
        
          
            
              
                	
                        98.

                      	
                        Name
      and title of authorized representative(s):

                      	 
      	
                        Signature(s):

                      	 
      	
                        Date:

                      	 
      
	 	 	 	 	 	 	 
	 
      	
                        Paul Fistner, AVP Employee Benefits
      Manager

                      	 
      	
                        /s/ Paul Fistner

                      	 
      	
                        12/22/08

                      	 
      
	 	 	 	 	 	 	 
	 	 	 	 	 	 	 
	 
      	 
      	 
      	 
      	 
      	 
      	 
      

              

            

          

        

      

      
        	
                99.

              	
                Effective date of this
      Co-Sponsor Adoption Page: December 3,
      2008

              

      

       

      
        	
                 
      

              	
                [X]  a.

              	
                Check
      here if this is the initial adoption of a new Plan by the
      Co-Sponsor.

              

      

       

      
        	
                 
      

              	
                [  ]  b.

              	
                Check
      here if this is an amendment or restatement of an existing plan maintained
      by the Co-Sponsor, which is merging into the Plan being
      adopted.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Designate
      the plan(s) being amended by this
restatement:

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Designate
      the original Effective Date of the Co-Sponsor’s Plan (optional):

              

      

       

      
        	
                [  ]
      100.

              	
                Allocation of contributions.
      If this #100 is checked, contributions made by the Related Employer
      signing this Co-Sponsor Adoption Page (and any forfeitures relating to
      such contributions) will be allocated only to Participants actually
      employed by the Related Employer making the contribution and Employees of
      the Related Employer will not share in an allocation of contributions (or
      forfeitures relating to such contributions) made by the Employer or any
      other Related Employer.  [Note: The selection of this #100
      may require additional testing of the Plan.  See Section 21.3 of
      the BPD.]

              

      

       

      
        	
                [  ]
      101.

              	
                Describe any special Effective
      Dates: _____________________

              

      

       

      
        
          
          

        

        
          -40
-

          
            

          

        

        
          
          

        

      

      
        
           

          
            
              	
                      Co-Sponsor Adoption Page
      #4

                    

            

          

          
 

        

      

      
        	
                [X]

              	
                Check this selection and
      complete the remainder of this page if a Related Employer will execute
      this Plan as a Co-Sponsor. [Note: Only a Related Employer (as
      defined in Section 22.164 of the BPD) that executes this Co-Sponsor
      Adoption Page may adopt the Plan as a Co-Sponsor.  See Article
      21 of the BPD for rules relating to the adoption of the Plan by a
      Co-Sponsor.  If there is more than one Co-Sponsor, each one
      should execute a separate Co-Sponsor Adoption Page.  Any
      reference to the “Employer” in this Agreement is also a reference to the
      Co-Sponsor, unless otherwise
noted]

              

      

       

      
        	
                102.

              	
                Name of Co-Sponsor:
      The
      Caruso Benefits Group, Inc.

              

      

       

      
        	
                103.

              	
                Employer Identification Number
      (EIN) of the Co-Sponsor: 23-2867218

              

      

       

      By
signing this page, the Co-Sponsor agrees to adopt (or to continue its
participation in) the Plan identified on page 1 of this
Agreement.  The Plan consists of the BPD #01 and the provisions
elected in this Agreement

       

      
        
          
            
              
                	
                        104.

                      	
                        Name
      and title of authorized representative(s):

                      	 
      	
                        Signature(s):

                      	 
      	
                        Date:

                      	 
      
	 	 	 	 	 	 	 
	 
      	
                        Paul Fistner, AVP Employee Benefits
      Manager

                      	 
      	
                        /s/ Paul Fistner

                      	 
      	
                        12/22/08

                      	 
      
	 	 	 	 	 	 	 
	 	 	 	 	 	 	 
	 
      	 
      	 
      	 
      	 
      	 
      	 
      

              

            

          

        

      

      
        	
                105.

              	
                Effective date of this
      Co-Sponsor Adoption Page: September 2,
      2008

              

      

       

      
        	
                 
      

              	
                [X]  a.

              	
                Check
      here if this is the initial adoption of a new Plan by the
      Co-Sponsor.

              

      

       

      
        	
                 
      

              	
                [  ]  b.

              	
                Check
      here if this is an amendment or restatement of an existing plan maintained
      by the Co-Sponsor, which is merging into the Plan being
      adopted.

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Designate
      the plan(s) being amended by this restatement:___________

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Designate
      the original Effective Date of the Co-Sponsor’s Plan (optional):
      ___________________________________

              

      

       

      
        	
                [  ]
      106.

              	
                Allocation of
      contributions.  If this #106 is checked, contributions
      made by the Related Employer signing this Co-Sponsor Adoption Page (and
      any forfeitures relating to such contributions) will be allocated only to
      Participants actually employed by the Related Employer making the
      contribution and Employees of the Related Employer will not share in an
      allocation of contributions (or forfeitures relating to such
      contributions) made by the Employer or any other Related
      Employer.  [Note: The selection of this #106
      may require additional testing of the Plan.  See Section
      21.3 of the BPD.]

              

      

       

      
        	
                [  ]
      107.

              	
                Describe any special Effective
      Dates: _____________________

              

      

       

      
        
          
          

        

        
          -41
-

          
            

          

        

        
          
          

        

      

      

       

      SUMMARY
OF MATERIAL MODIFICATIONS

       

      for
the

       

      
        National
Penn Bancshares, Inc. Capital Accumulation Plan 

          
            

          

        

      

      (Name
of Plan)

       

      (1)           General.  This
Summary of Material Modifications supplements the Summary Plan Description
(“SPD”) previously provided to you.  You should keep this document
with your copy of the SPD.

       

      (2)           Summary
Description
of
Modification.  Effective
January 2, 2009, your employer has amended the above referenced Plan regarding
salary deferral contributions in the following respect(s):

       

      Automatic
Deferral Increase

       

      Unless
you elect otherwise, your employer will automatically withhold an additional
1 % of your
compensation for each payroll period, if you are currently making salary
deferral contributions to the Plan as a percentage of your
compensation.  You may elect not to have your salary deferral
contributions increased or you may elect to have your salary deferral
contributions increased by a different amount.  The Plan Administrator
will inform you of your right to make such an election within a reasonable
period before the automatic increase begins.

       

      In no
event will your employer ever increase your salary deferral contributions to
more than 7% of
your compensation for each payroll period, if you are currently making salary
deferral contributions to the Plan as a percentage of your
compensation.

       

      The
automatic increase in your salary deferral contributions will be made annually
beginning on each January 2.  You may make such an election within the
election period prescribed by the Plan Administrator.

       

      The
automatic deferral increase provisions above will apply to all employees who are
eligible to participate in the Plan.

       

      The
automatic deferral increase provisions will not, however, apply to highly
Compensated Employees.

       

      If you
have any questions concerning the application of the automatic deferral increase
provisions, please contact the Plan Administrator.

       

      Amendment

      To
The

      National
Penn Bancshares, Inc. Capital Accumulation Plan

       

      This
Amendment modifies the provisions of the National Penn Bancshares, Inc. Capital
Accumulation Plan as contained in the Adoption Agreement, Part 4A, Item 14 to
the Plans.  This Amendment shall control over any conflicting
provisions in the Adoption Agreement.

       

      WHEREAS, the Employer has
adopted the National Penn Bancshares, Inc. Capital Accumulation Plan (herein
referred to as the “Plan”); and

       

      WHEREAS, under the terms of
Article 18.1 of the Plan, the Employer has the ability to amend the Plan by
changing the elections in the Adoption Agreement; and

       

      WHEREAS, the Employer has
determined that certain amendments to the Plan are needed;

       

      NOW, THEREFORE BE IT RESOLVED
that, effective January 2, 2009, the Employer, hereby amends the Plan as
follows:

       

      
        	
                2.

              	
                Adoption
      Agreement Part 4A - Section 401(k) Deferrals,
  14.B.

              

      

       

      Automatic Deferral
Escalation.  Subject to the conditions described below, a
Participant will automatically defer an additional amount for each payroll
period, unless the Eligible Participant makes a contrary Salary Reduction
Agreement election within a reasonable period prior to the Effective Date of the
Automatic Deferral Escalation.

       

      
        
          
          

        

        
          -42
-

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                a.

              	
                Amount.  The
      additional amount is (choose (1) and / or
(2)):

              

      

       

      
        	
                 
      

              	
                [X]  (1)

              	
                __l_%
      of Included Compensation for each payroll
  period.

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                $___
      (state specific dollar amount) for each payroll
  period.

              

      

       

      
        	
                 
      

              	
                b.

              	
                Affected
      Participants.  This automatic deferral escalation feature
      will apply to (choose one):

              

      

       

      
        	
                 
      

              	
                [X]  (1)

              	
                All
      Eligible Participants.

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                only
      those Employees who become Eligible Participants on or after the following
      date _______

              

      

       

      
        	
                 
      

              	
                c.

              	
                Excluded
      Participants.  Notwithstanding the foregoing, the
      automatic deferral escalation will not apply to Highly Compensated
      Employees (e.g., automatic escalation does not apply to “x”
      group)

              

      

       

      
        	
                 
      

              	
                d.

              	
                Maximum
      Increase.  In no event will the salary deferral amount
      (including any increase) exceed the limit indicated below or any lesser
      limit provided in the plan (choose (1) and/or
  (2)):

              

      

       

      
        	
                 
      

              	
                [X]  (1)

              	
                7% of Included
      Compensation for each payroll
period.

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                $
      ____ (state specific dollar amount)

              

      

       

      
        	
                 
      

              	
                e.

              	
                Effective Date of Automatic
      Deferral Escalation.  This automatic deferral escalation
      will be effective with the first payroll period following (choose
      one):

              

      

       

      
        	
                 
      

              	
                [  ]  (1)

              	
                Each
      anniversary of the Participant’s date of
hire.

              

      

       

      
        	
                 
      

              	
                [  ]  (2)

              	
                Each
      anniversary of the Participant’s Entry
Date.

              

      

       

      
        	
                 
      

              	
                [X]  (3)

              	
                Other
      (specify):

              

      

       

      January
2

       

      Notwithstanding
the above, the Participant may choose a different Effective Date of Automatic
Deferral Escalation.

      
        
          
          

        

        
          -43
-

          
            

          

        

        
          
          

        

      

      Furthermore,
the Employer acknowledges its understanding that (1) the Plan as amended shall
be considered an individually designed plan and (2) Prudential Retirement
intends to make available to the Employer in the future a prototype plan
document that includes the features described above and is the subject of a
favorable opinion letter from the Internal Revenue Service but that the timing
of such availability is dependent upon actions of the IRS.

       

      IN WITNESS WHEREOF, the
Employer has caused this Amendment to the National Penn Bancshares, Inc. Capital
Accumulation Plan to be executed this 29th day of
October, 2008.

       

      
        
          
            
              	
                      National
      Pew Bancshares, Inc.

                    
	
                      By:  /s/ Earl
      Houseknecht

                    
	
                      Title:  EVP, HR
      Director

                    

            

          

        

      

      Attest:  /s/ Paul
Fistner

       

      

      
        
          
          

        

        
          -44
-

          
            

          

        

        
          
          

        

      

       

       

      

       

      EGTRRA

      AMENDMENT
TO THE

       

      PRUDENTIAL
RETIREMENT SERVICES

      DEFINED
CONTRIBUTION PLAN AND TRUST

       

      
        
          
             

          

           

        

        
          -45
-

          
            

          

        

        
           

        

      

      ARTICLE
I

      PREAMBLE

       

      
        	
                1.1

              	
                Adoption and effective
      date of amendment.  This amendment of the plan is adopted
      to reflect certain provisions of the Economic Growth and Tax Relief
      Reconciliation Act of 2001 (“EGTRRA”).  This amendment is
      intended as good faith compliance with the requirements of EGTRRA and is
      to be construed in accordance with EGTRRA and guidance issued
      thereunder.  Except as otherwise provided, this amendment shall
      be effective as of the first day of the first plan year beginning after
      December 31, 2001.

              

      

       

      
        	
                1.2

              	
                Adoption by prototype
      sponsor.  Except as otherwise provided herein, pursuant
      to Section 5.01 of Revenue Procedure 2000-20 (or pursuant to the
      corresponding provision in Revenue Procedure 89-9 or Revenue Procedure
      89-13), the sponsor hereby adopts this amendment on behalf of all adopting
      employers.

              

      

       

      
        	
                1.3

              	
                Supersession of
      inconsistent provisions.  This amendment shall supersede
      the provisions of the plan to the extent those provisions are inconsistent
      with the provisions of this
amendment.

              

      

       

      ARTICLE
II

      ADOPTION
AGREEMENT ELECTIONS

       

        
          

        

      

      
        The
questions in this Article II only need to be completed in order to override the
default provisions set forth below.  If all of the default provisions
will apply, then these questions should be skipped and the employer does not
need to execute this amendment.

         

        

      

      Unless
the employer elects otherwise in this Article II, the following defaults
apply:

       

      
        	
                 
      

              	
                1)

              	
                The
      vesting schedule for matching contributions will be a 6 year graded
      schedule (if the plan currently has a graded schedule that does not
      satisfy EGTRRA) or a 3 year cliff schedule (if the plan currently has a
      cliff schedule that does not satisfy EGTRRA), and such schedule will apply
      to all matching contributions (even those made prior to
    2002).

              

      

      
        	
                 
      

              	
                2)

              	
                Rollovers
      are automatically excluded in determining whether the $5,000 threshold has
      been exceeded for automatic cash-outs (if the plan is not subject to the
      qualified joint and survivor annuity rules and provides for automatic
      cash-outs).  This is applied to all participants regardless of
      when the distributable event
occurred.

              

      

      
        	
                 
      

              	
                3)

              	
                The
      suspension period after a hardship distribution is made will be 6 months
      and this will only apply to hardship distributions made after
      2001.

              

      

      
        	
                 
      

              	
                4)

              	
                Catch-up
      contributions will be allowed.

              

      

      
        	
                 
      

              	
                5)

              	
                For
      target benefit plans, the increased compensation limit of $200,000 will be
      applied retroactively (i.e., to years prior to
  2002).

              

      

       

      
        	
                2.1

              	
                Vesting Schedule for Matching
      Contributions

              

      

       

      If there
are matching contributions subject to a vesting schedule that does not satisfy
EGTRRA, then unless otherwise elected below, for participants who complete an
hour of service in a plan year beginning after December 31, 2001, the following
vesting schedule will apply to all matching contributions subject to a vesting
schedule:

       

      If the
plan has a graded vesting schedule (i.e., the vesting schedule includes a vested
percentage that is more than 0% and less than 100%) the following will
apply:

       

      
        	
                Years
      of vesting service

              	
                Nonforfeitable
      percentage

              
	
                2

              	
                20%

              
	
                3

              	
                40%

              
	
                4

              	
                60%

              
	
                5

              	
                80%

              
	
                6

              	
                100%

              

      

       

      If the
plan does not have a graded vesting schedule, then matching contributions will
be nonforfeitable upon the completion of 3 years of vesting
service.

       

      
        
          
          

        

        
          -46
-

          
            

          

        

        
          
          

        

      

      In lieu
of the above vesting schedule, the employer elects the following
schedule:

      
        	
                 
      

              	
                a.

              	
                [  ]  3
      year cliff (a participant’s accrued benefit derived from employer matching
      contributions shall be nonforfeitable upon the participant’s completion of
      three years of vesting service).

              

      

      
        	
                 
      

              	
                b.

              	
                [  ]  6
      year graded schedule (20% after 2 years of vesting service and an
      additional 20% for each year
thereafter).

              

      

      
        	
                 
      

              	
                c.

              	
                [  ]  Other
      (must be at least as liberal as a.  or the
      b.  above):

              

      

       

      
        	
                Years
      of vesting service

              	
                Nonforfeitable
      percentage

              
	
                _________

              	
                _________%

              
	
                _________

              	
                _________%

              
	
                _________

              	
                _________%

              
	
                _________

              	
                _________%

              
	
                _________

              	
                _________%

              
	
                _________

              	
                _________%

              

      

      The
vesting schedule set forth herein shall only apply to participants who complete
an hour of service in a plan year beginning after December 31, 2001, and, unless
the option below is elected, shall apply to all matching contributions subject
to a vesting schedule.

       

      
        	
                 
      

              	
                d.

              	
                [  ]  The
      vesting schedule will only apply to matching contributions made in plan
      years beginning after December 31, 2001 (the prior schedule will apply to
      matching contributions made in prior plan
  years).

              

      

       

      
        	
                2.2

              	
                Exclusion of Rollovers in
      Application of Involuntary Cash-out Provisions (for profit sharing and
      401(k) plans only).  If the plan is not subject to the
      qualified joint and survivor annuity rules and includes involuntary
      cash-out provisions, then unless one of the options below is elected,
      effective for distributions made after December 31, 2001, rollover
      contributions will be excluded in determining the value of the
      participant’s nonforfeitable account balance for purposes of the plan’s
      involuntary cash-out rules.

              

      

      
        	
                 
      

              	
                a.

              	
                [  ]  Rollover
      contributions will not be excluded.

              

      

      
        	
                 
      

              	
                b.

              	
                [X]  Rollover
      contributions will be excluded only with respect to distributions made
      after December 31, 2001.  (Enter a date no earlier than December
      31, 2001)

              

      

      
        	
                 
      

              	
                c.

              	
                [  ]  Rollover
      contributions will only be excluded with respect to participants who
      separated from service after _____ (Enter a date.  The date may
      be earlier than December 31, 2001.)

              

      

       

      
        	
                2.3

              	
                Suspension period of hardship
      distributions.  If the plan provides for hardship
      distributions upon satisfaction of the safe harbor (deemed) standards as
      set forth in Treas.  Reg.  Section
      1.401(k)-1(d)(2)(iv), then, unless the option below is elected, the
      suspension period following a hardship distribution shall only apply to
      hardship distributions made after December 31,
  2001.

              

      

      
        	
                 
      

              	
                [X]

              	
                With
      regard to hardship distributions made during 2001, a participant shall be
      prohibited from making elective deferrals and employee contributions under
      this and all other plans until the later of January 1, 2002, or 6 months
      after receipt of the distribution.

              

      

       

      
        	
                2.4

              	
                Catch-up contributions (for
      401(k) profit sharing plans only): The plan permits catch-up
      contributions (Article VI) unless the option below is
    elected.

              

      

      [  ]  The
plan does not permit catch-up contributions to be made.

       

      
        	
                2.5

              	
                For target benefit plans
      only: The increased compensation limit ($200,000 limit) shall apply
      to years prior to 2002 unless the option below is
  elected.

              

      

      [  ]  The
increased compensation limit will not apply to years prior to 2002.

       

      ARTICLE
III

      VESTING
OF MATCHING CONTRIBUTIONS

       

      
        	
                3.1

              	
                Applicability.  This
      Article shall apply to participants who complete an Hour of Service after
      December 31, 2001, with respect to accrued benefits derived from employer
      matching contributions made in plan years beginning after December 31,
      2001.  Unless otherwise elected by the employer in Section 2.1
      above, this Article shall also apply to all such participants with respect
      to accrued benefits derived from employer matching contributions made in
      plan years beginning prior to January 1,
2002.

              

      

       

      
        
          
          

        

        
          -47
-

          
            

          

        

        
          
          

        

      

      
        	
                3.2

              	
                Vesting
      schedule.  A participant’s accrued benefit derived from
      employer matching contributions shall vest as provided in Section 2.1 of
      this amendment.

              

      

       

      ARTICLE
IV

      INVOLUNTARY
CASH-OUTS

       

      
        	
                4.1

              	
                Applicability and
      effective date.  If the plan provides for involuntary
      cash-outs of amounts less than $5,000, then unless otherwise elected in
      Section 2.2 of this amendment, this Article shall apply for distributions
      made after December 31, 2001, and shall apply to all
      participants.  However, regardless of the preceding, this
      Article shall not apply if the plan is subject to the qualified joint and
      survivor annuity requirements of Sections 401(a)(11) and 417 of the
      Code.

              

      

       

      
        	
                4.2

              	
                Rollovers disregarded
      in determining value of account balance for involuntary
      distributions.  For purposes of the Sections of the plan
      that provide for the involuntary distribution of vested accrued benefits
      of $5,000 or less, the value of a participant’s nonforfeitable account
      balance shall be determined without regard to that portion of the account
      balance that is attributable to rollover contributions (and earnings
      allocable thereto) within the meaning of Sections 402(c), 403(a)(4),
      403(b)(8), 408(d)(3)(A)(n), and 457(e)(16) of the Code.  If the
      value of the participant’s nonforfeitable account balance as so determined
      is $5,000 or less, then the plan shall immediately distribute the
      participant’s entire nonforfeitable account
  balance.

              

      

       

      ARTICLE
V

      HARDSHIP
DISTRIBUTIONS

       

      
        	
                5.1

              	
                Applicability and
      effective date.  If the plan provides for hardship
      distributions upon satisfaction of the safe harbor (deemed) standards as
      set forth in Treas.  Reg.  Section
      1.401(k)-1(d)(2)(iv), then this Article shall apply for calendar years
      beginning after 2001.

              

      

       

      
        	
                5.2

              	
                Suspension period
      following hardship distribution.  A participant who
      receives a distribution of elective deferrals after December 31, 2001, on
      account of hardship shall be prohibited from making elective deferrals and
      employee contributions under this and all other plans of the employer for
      6 months after receipt of the distribution.  Furthermore, if
      elected by the employer in Section 2.3 of this amendment, a participant
      who receives a distribution of elective deferrals in calendar year 2001 on
      account of hardship shall be prohibited from making elective deferrals and
      employee contributions under this and all other plans until the later of
      January 1, 2002, or 6 months after receipt of the
      distribution.

              

      

       

      ARTICLE
VI

      CATCH-UP
CONTRIBUTIONS

       

      Catch-up
Contributions.  Unless otherwise elected in Section 2.4 of this
amendment, all employees who are eligible to make elective deferrals under this
plan and who have attained age 50 before the close of the plan year shall be
eligible to make catch-up contributions in accordance with, and subject to the
limitations of, Section 414(v) of the Code.  Such catch-up
contributions shall not be taken into account for purposes of the provisions of
the plan implementing the required limitations of Sections 402(g) and 415 of the
Code.  The plan shall not be treated as failing to satisfy the
provisions of the plan implementing the requirements of Section 401(k)(3),
401(k)(11), 401(k)(12), 410(b), or 416 of the Code, as applicable, by reason of
the making of such catch-up contributions.

       

      ARTICLE
VII

      INCREASE
IN COMPENSATION LIMIT

       

      Increase in Compensation
Limit.  The annual compensation of each participant taken into
account in determining allocations for any plan year beginning after December
31, 2001, shall not exceed $200,000, as adjusted for cost-of-living increases in
accordance with Section 401(a)(17)(B) of the Code.  Annual
compensation means compensation during the plan year or such other consecutive
12-month period over which compensation is otherwise determined under the plan
(the determination period).  If this is a target benefit plan, then
except as otherwise elected in Section 2.5 of this amendment, for purposes of
determining benefit accruals in a plan year beginning after December 31, 2001,
compensation for any prior determination period shall be limited to
$200,000.  The cost-of-living adjustment in effect for a calendar year
applies to annual compensation for the determination period that begins with or
within such calendar year.

       

      
        
          
          

        

        
          -48
-

          
            

          

        

        
          
          

        

      

      ARTICLE
VIII

      PLAN
LOANS

       

      Plan loans for owner -
employees or shareholder-employees.  If the plan permits loans
to be made to participants, then effective for plan loans made after December
31, 2001, plan provisions prohibiting loans to any owner-employee or
shareholder-employee shall cease to apply.

       

      ARTICLE
IX

      LIMITATIONS
ON CONTRIBUTIONS (IRC SECTION 415 LIMITS)

       

      
        	
                9.1

              	
                Effective
      date.  This Section shall be effective for limitation
      years beginning after December 31,
2001.

              

      

       

      
        	
                9.2

              	
                Maximum annual
      addition.  Except to the extent permitted under Article
      VI of this amendment and Section 414(v) of the Code, if applicable, the
      annual addition that may be contributed or allocated to a participant’s
      account under the plan for any limitation year shall not exceed the lesser
      of.

              

      

       

      
        	
                 
      

              	
                a.

              	
                $40,000,
      as adjusted for increases in the cost-of-living under Section 415(d) of
      the Code, or

              

      

       

      
        	
                 
      

              	
                b.

              	
                100
      percent of the participants compensation, within the meaning of Section
      415(c)(3) of the Code, for the limitation
year.

              

      

       

      The
compensation limit referred to in b.  shall not apply to any
contribution for medical benefits after separation from service (within the
meaning of Section 401(h) or Section 419A(f)(2) of the Code) which is otherwise
treated as an annual addition.

       

      ARTICLE
X

      MODIFICATION
OF TOP-HEAVY RULES

       

      
        	
                10.1

              	
                Effective
      date.  This Article shall apply for purposes of
      determining whether the plan is a top-heavy plan under Section 416(g) of
      the Code for plan years beginning after December 31, 2001, and whether the
      plan satisfies the minimum benefits requirements of Section 416(c) of the
      Code for such years.  This Article amends the top-heavy
      provisions of the plan.

              

      

       

      
        	
                10.2

              	
                Determination of
      top-heavy status.

              

      

       

      
        	
                10.2.1

              	
                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 annual compensation greater than $130,000 (as adjusted under
      Section 416(i)(1) of the Code for plan years beginning after December 31,
      2002), a 5-percent owner of the employer, or a 1-percent owner of the
      employer having annual compensation of more than $150,000.  For
      this purpose, annual compensation means compensation within the meaning of
      Section 415(c)(3) of the Code.  The determination of who is a
      key employee will be made in accordance with Section 416(i)(1) of the Code
      and the applicable regulations and other guidance of general applicability
      issued thereunder.

              

      

       

      
        	
                10.2.2

              	
                Determination of
      present values and amounts.  This Section 10.2.2 shall
      apply for purposes of determining the present values of accrued benefits
      and the amounts of account balances of employees as of the determination
      date.

              

      

       

      
        	
                 
      

              	
                a.

              	
                Distributions during
      year ending on the determination date.  The present
      values of accrued benefits and the amounts of account balances of an
      employee as of the determination date shall be increased by the
      distributions made with respect to the employee under the plan and any
      plan aggregated with the plan under Section 416(g)(2) of the Code 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 Section 416(g)(2)(A)(i) of the Code.  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.”

              

      

       

      
        	
                 
      

              	
                b.

              	
                Employees not
      performing services during year ending on the determination
      date.  The accrued benefits and accounts of any
      individual who has not performed services for the employer during the
      1-year period ending on the determination date shall not be taken into
      account.

              

      

       

      
        
          
          

        

        
          -49
-

          
            

          

        

        
          
          

        

      

      
        	
                10.3

              	
                Minimum
      benefits.

              

      

       

      
        	
                10.3.1

              	
                Matching
      contributions.  Employer matching contributions shall be
      taken into account for purposes of satisfying the minimum contribution
      requirements of Section 416(c)(2) of the Code 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 requirements shall be treated as matching
      contributions for purposes of the actual contribution percentage test and
      other requirements of Section 401(m) of the
  Code.

              

      

       

      
        	
                10.3.2

              	
                Contributions under
      other plans.  The employer may provide, in an addendum to
      this amendment, that the minimum benefit requirement shall be met in
      another plan (including another plan that consists solely of a cash or
      deferred arrangement which meets the requirements of Section 401(k)(12) of
      the Code and matching contributions with respect to which the requirements
      of Section 401(m)(11) of the Code are met).  The addendum should
      include the name of the other plan, the minimum benefit that will be
      provided under such other plan, and the employees who will receive the
      minimum benefit under such other
plan.

              

      

       

      ARTICLE
XI

      DIRECT
ROLLOVERS

       

      
        	
                11.1

              	
                Effective
      date.  This Article shall apply to distributions made
      after December 31, 2001.

              

      

       

      
        	
                11.2

              	
                Modification of
      definition of eligible retirement plan.  For purposes of
      the direct rollover provisions of the plan, an eligible retirement plan
      shall also mean an annuity contract described in Section 403(b) of the
      Code and an eligible plan under Section 457(b) of the Code 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 Section 414(p) of the
      Code.

              

      

       

      
        	
                11.3

              	
                Modification of
      definition of eligible rollover distribution to exclude hardship
      distributions.  For purposes of the direct rollover
      provisions of the plan, any amount that is distributed on account of
      hardship shall not be an eligible rollover distribution and the
      distributee may not elect to have any portion of such a distribution paid
      directly to an eligible retirement
plan.

              

      

       

      
        	
                11.4

              	
                Modification of
      definition of eligible rollover distribution to include after-tax employee
      contributions.  For purposes of the direct rollover
      provisions in the plan, a portion of a distribution shall not fail to be
      an eligible rollover distribution merely because the portion consists of
      after-tax employee contributions which are not includible in gross
      income.  However, such portion may be transferred only to an
      individual retirement account or annuity described in Section 408(a) or
      (b) of the Code, or to a qualified defined contribution plan described in
      Section 401(a) or 403(a) of the Code that agrees to separately account for
      amounts so transferred, including separately accounting for the portion of
      such distribution which is includible in gross income and the portion of
      such distribution which is not so
includible.

              

      

       

      ARTICLE
XII

      ROLLOVERS
FROM OTHER PLANS

       

      Rollovers from other
plans.  The employer, operationally and on a nondiscriminatory
basis, may limit the source of rollover contributions that may be accepted by
this plan.

       

      ARTICLE
XIII

      REPEAL
OF MULTIPLE USE TEST

       

      Repeal of Multiple Use
Test.  The multiple use test described in Treasury Regulation
Section 1.401(m)-2 and the plan shall not apply for plan years beginning after
December 31, 2001.

       

      ARTICLE
XIV

      ELECTIVE
DEFERRALS

       

      
        	
                14.1

              	
                Elective Deferrals -
      Contribution Limitation.  No participant shall be
      permitted to have elective deferrals made under this plan, or any other
      qualified plan maintained by the employer during any taxable year, in
      excess of the dollar limitation contained in Section 402(g) of the Code in
      effect for such taxable year, except to the extent permitted under Article
      VI of this amendment and Section 414(v) of the Code, if
      applicable.

              

      

       

      
        
          
          

        

        
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                14.2

              	
                Maximum Salary
      Reduction Contributions for SIMPLE plans.  If this is a
      SIMPLE 401(k) plan, then except to the extent permitted under Article VI
      of this amendment and Section 414(v) of the Code, if applicable, the
      maximum salary reduction contribution that can be made to this plan is the
      amount determined under Section 408(p)(2)(A)(ii) of the Code for the
      calendar year.

              

      

       

      ARTICLE
XV

      SAFE
HARBOR PLAN PROVISIONS

       

      Modification of Top-Heavy
Rules.  The top-heavy requirements of Section 416 of the Code
and the plan shall not apply in any year beginning after December 31, 2001, in
which the plan consists solely of a cash or deferred arrangement which meets the
requirements of Section 401(k)(12) of the Code and matching contributions with
respect to which the requirements of Section 401(m)(11) of the Code are
met.

       

      ARTICLE
XVI

      DISTRIBUTION
UPON SEVERANCE OF EMPLOYMENT

       

      
        	
                16.1

              	
                Effective
      date.  This Article shall apply for distributions and
      transactions made after December 31, 2001, regardless of when the
      severance of employment occurred.

              

      

       

      
        	
                16.2

              	
                New distributable
      event.  A participants elective deferrals, qualified
      nonelective contributions, qualified matching contributions, and earnings
      attributable to these contributions shall be distributed on account of the
      participant’s severance from employment.  However, such a
      distribution shall be subject to the other provisions of the plan
      regarding distributions, other than provisions that require a separation
      from service before such amounts may be
  distributed.

              

      

       

      Addendum
to EGTRRA Amendment to the Prudential Retirement Services Defined Contribution
Plan and Trust

       

      The
following should be added to item 2.4 of the EGTRRA Amendment to the Prudential
Retirement Services Defined Contribution Plan and Trust:

       

      Employer Matching
Contributions.  The plan permits Employer Matching
Contributions for catch-up contributions (Article VI of EGTRRA Amendment) unless
the option below is elected.

       

      
        	
                 
      

              	
                [  ]  The
      plan does not permit Employer Matching Contributions for catch-up
      contributions to be made.

              

      

       

      Except
with respect to any election made to the above, this amendment is hereby adopted
by the prototype sponsor on behalf of all adopting employers on January 1,
2002.

       

      Sponsor
Name: Prudential
Retirement Services

       

      By:_______________________

       

      NOTE:
The employer only needs to execute this amendment if an election has been made
in Article II of this amendment, or if the employer adopts the above addendum to
not permit Employer Matching Contributions for catch-up
contributions.

       

      This
amendment has been executed this 19th day of
July, 2007.

       

      Name of
Employer: National Penn Bancshares, Inc.

       

      By:___________
/s/ Earl
Houseknecht________________

      EMPLOYER

       

      Name of
Plan: National Penn Bancshares, Inc.  Capital Accumulation
Plan

      
        
          
          

        

        
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      401(a)(9)
MODEL

      AMENDMENT
TO THE

       

      NATIONAL
PENN BANCSHARES, INC.  CAPITAL ACCUMULATION PLAN

       

      
        
          
             

          

           

        

        
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      Model
Amendment 2 - Defined Contribution Plans

      MINIMUM
DISTRIBUTION REQUIREMENTS

       

      ARTICLE
10.7

      Section
1.  GENERAL RULES

       

      
        	
                1.1

              	
                Effective
      Date.  Unless an earlier effective date is specified in
      the adoption agreement, the provisions of this article will apply for
      purposes of determining required minimum distributions for calendar years
      beginning with the 2003 calendar
year.

              

      

       

      
        	
                1.2

              	
                Coordination with
      Minimum Distribution Requirements Previously in
      Effect.  If the adoption agreement specifies an effective
      date of this article that is earlier than calendar years beginning with
      the 2003 calendar year, required minimum distributions for 2002 under this
      article will be determined as follows.  If the total amount of
      2002 required minimum distributions under the Plan made to the distributee
      prior to the effective date of this article equals or exceeds the required
      minimum distributions determined under this article, then no additional
      distributions will be required to be made for 2002 on or after such date
      to the distributee.  If the total amount of 2002 required
      minimum distributions under the Plan made to the distributee prior to the
      effective date of this article is less than the amount determined under
      this article, then required minimum distributions for 2002 on and after
      such date will be determined so that the total amount of required minimum
      distributions for 2002 made to the distributee will be the amount
      determined under this article.

              

      

       

      
        	
                1.3

              	
                Precedence.  The
      requirements of this article will take precedence over any inconsistent
      provisions of the Plan.

              

      

       

      
        	
                1.4

              	
                Requirements of
      Treasury Regulations Incorporated.  All distributions
      required under this article will be determined and made in accordance with
      the Treasury regulations under Section 401(a)(9) of the Internal Revenue
      Code.

              

      

       

      
        	
                1.5

              	
                TEFRA Section
      242(b)(2) Elections.  Notwithstanding the other
      provisions of this article, distributions may be made under a designation
      made before January 1, 1984, in accordance with Section 242(b)(2) of the
      Tax Equity and Fiscal Responsibility Act (TEFRA) and the provisions of the
      Plan that relate to Section 242(b)(2) of
TEFRA.

              

      

       

      Section
2

      TIME
AND MANNER OF DISTRIBUTION

       

      
        	
                2.1

              	
                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.

              

      

       

      
        	
                2.2

              	
                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 the adoption agreement, distributions
to the surviving spouse will begin by December 31 of the calendar year
immediately following the calendar year in which the Participant died, or by
December 31 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 the adoption agreement, distributions
to the designated beneficiary will begin by December 31 of the calendar year
immediately following the calendar year in which the Participant
died.

       

      (c)           If
there is no designated beneficiary as of September 30 of the year following the
year of the Participant’s death, the Participant’s entire interest will be
distributed by December 31 of the calendar year containing the fifth anniversary
of the Participant’s death.

       

      (d)           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 2.2, other than
Section 2.2(a), will apply as if the surviving spouse were the
Participant.

       

      For
purposes of this Section 2.2 and Section 4, unless Section 2.2(d) applies,
distributions are considered to begin on the Participant’s required beginning
date.  If Section 2.2(d) applies, distributions are considered to
begin on the date distributions are required to begin to the surviving spouse
under Section 2.2(a).  If distributions under an annuity purchased
from an insurance company irrevocably commence to the Participant before the
Participant’s required beginning date (or to the Participant’s surviving spouse
before the date distributions are required to begin to the surviving spouse
under Section 2.2(a)), the date distributions are considered to begin is the
date distributions actually commence.

       

      
        
          
          

        

        
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                2.3

              	
                Forms of
      Distribution.  Unless the Participant’s interest is
      distributed in the form of an annuity purchased from an insurance company
      or 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 Section 3 and 4 of this article.  If the Participant’s
      interest is distributed in the form of an annuity purchased from an
      insurance company, distributions thereunder will be made in accordance
      with the requirements of Section 401(a)(9) of the Code and the Treasury
      regulations.

              

      

       

      Section
3

      REQUIRED
MINIMUM DISTRIBUTIONS DURING PARTICIPANT’S LIFETIME

       

      
        	
                3.1

              	
                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 Treasury 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.

       

      
        	
                3.2

              	
                Lifetime Required
      Minimum Distributions Continue Through Year of Participant’s
      Death.  Required minimum distributions will be determined
      under this Section 3 beginning with the first distribution calendar year
      and up to and including the distribution calendar year that includes the
      Participant’s date of death.

              

      

       

      Section
4

      REQUIRED
MINIMUM DISTRIBUTIONS AFTER PARTICIPANT’S DEATH

       

      
        	
                4.1

              	
                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 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 30 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.

       

      
        
          
          

        

        
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                4.2

              	
                Death Before Date
      Distributions Begin.

              

      

       

      (a)           Participant Survived by
Designated Beneficiary.  Except as provided in the adoption
agreement, 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 4.1.

       

      (b)           No Designated
Beneficiary.  If the Participant dies before the date
distributions begin and there is no designated beneficiary as of September 30 of
the year following the year of the Participant’s death, distribution of the
Participant’s entire interest will be completed by December 31 of the calendar
year containing the fifth anniversary of the Participant’s death.

       

      (c)           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 2.2(a), this Section 4.2 will apply
as if the surviving spouse were the Participant.

       

      Section
5

      DEFINITIONS

       

      
        	
                5.1

              	
                Designated
      beneficiary.  The individual who is designated as the
      Beneficiary under Section 22.46 of the Plan and is the designated
      beneficiary under Section 401(a)(9) of the Internal Revenue Code and
      Section 1.401(a)(9)-1, Q&A-4, of the Treasury
    regulations.

              

      

       

      
        	
                5.2

              	
                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 2.2.  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 31 of that distribution calendar
year.

              

      

       

      
        	
                5.3

              	
                Life
      expectancy.  Life expectancy as computed by use of the
      Single Life Table in Section 1.401(0(9)-9 of the Treasury
      regulations.

              

      

       

      
        	
                5.4

              	
                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.

              

      

       

      
        	
                5.5

              	
                Required beginning
      date.  The date specified in Section 22.166 of the
      Plan.

              

      

       

      ADOPTION
AGREEMENT

       

      (Check
and complete section 1 below if any required minimum distributions for the 2002
distribution calendar year were made in accordance with the §401(a)(9) Final and
Temporary Regulations.)

       

      
        	
                Section
      1.

              	
                Effective
      Date of Plan Amendment for Section 401(a)(9) Final and Temporary Treasury
      Regulations.

              

      

       

      N/A.  Article N/A,
Minimum Distribution Requirements, applies for purposes of determining required
minimum distributions for distribution calendar years beginning with the 2003
calendar year, as well as required minimum distributions for the 2002
distribution calendar year that are made on or after N/A.

       

      (Check
and complete any of the remaining sections if you wish to modify the rules in
sections 2.2 and 4.2 of Article 10.7 of the plan.)

       

      
        
          
          

        

        
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                Section
      2.

              	
                Election
      to Apply 5-Year Rule to Distributions to Designated
      Beneficiaries.

              

      

       

      N/A.  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 2.2 of Article N/A of the Plan, but the
Participant’s entire interest will be distributed to the designated beneficiary
by December 31 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, this election will apply as if the surviving spouse were
the Participant.

       

      This
election will apply to:

       

      [N/A]  All
distributions.

       

      [N/A]  The following
distributions:   N/A

       

      
        	
                Section
      3.

              	
                Election
      to Allow Participants or Beneficiaries to Elect 5-Year
    Rule.

              

      

       

      X           Participants
or beneficiaries may elect on an individual basis whether the 5-year rule or the
life expectancy rule in sections 2.2 and 4.2 of Article 10.7 of the plan applies
to distributions after the death of a participant who has a designated
beneficiary.  The election must be made no later than the earlier of
September 30 of the calendar year in which distribution would be required to
begin under section 2.2 of Article 10.7 of the plan, or by September 30 of the
calendar year which contains the fifth anniversary of the participant’s (or, if
applicable, surviving spouse’s) death.  If neither the participant nor
beneficiary makes an election under this paragraph, distributions will be made
in accordance with sections 2.2 and 4.2 of Article 10.7 of the plan and, if
applicable, the elections in section 2 above.

       

      
        	
                Section
      4.

              	
                Election
      to Allow Designated Beneficiary Receiving Distributions Under 5-Year Rule
      to Elect Life Expectancy
Distributions.

              

      

       

      X           A
designated beneficiary who is receiving payments under the 5-year rule may make
a new election to receive payments under the life expectancy rule until December
31, 2003, provided that all amounts that would have been required to be
distributed under the life expectancy rule for all distribution calendar years
before 2004 are distributed by the earlier of December 31, 2003 or the end of
the 5-year period.

       

      Except
with respect to any amendments made by the Employer to this adoption agreement,
this amendment is hereby adopted by the prototype sponsoring organization on
behalf of all adopting employers on

       

      [Sponsor’s
signature and Adoption Date are on file with Sponsor]

       

      
        
          
          

        

        
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      MODEL
PLAN AMENDMENT 3-DEFINED CONTRIBUTION PLANS

      CAFETERIA
PLAN (SECTION 125) MODEL AMENDMENT

       

      Article
22.197(d).  TOTAL COMPENSATION

       

      The
following is a model amendment that a sponsor of a qualified plan may choose to
adopt if the sponsor maintains a health program in conjunction with a § 125
arrangement but permits an employee to elect cash in lieu of group health
coverage only if the employee is able to certify that he or she has other health
coverage.  The use of this amendment will generally also apply to the
definition of compensation for purposes of Code § 414(s) unless the plan
otherwise specifically excludes-all amounts described in
§414(s)(2).

       

      A
pre-approved plan (that is, a master or prototype or volume submitter plan) may
be amended by the documents sponsor to use the alternative definition of
compensation to the extent authorized.  Alternatively, adopting
employers may adopt a plan amendment as an addendum to the plan or adoption
agreement.  The inclusion of the model plan amendment below in an
addendum to a plan adopted to comply with EGTRRA will not cause a pre-approved
plan to be treated as an individually designed plan.  A plan sponsor
that adopts the model amendment verbatim (or with only minor changes) will have
reliance that the form of its plan satisfies the requirements of this revenue
ruling, and the adoption of such an amendment will not adversely affect the plan
sponsor’s or the adopting employer’s reliance on a favorable determination,
opinion or advisory letter.

       

      
        	
                1.

              	
                Effective
      date.  This section 22.197(d) shall apply to plan years and
      limitation years beginning on and after January 1,
  2002.

              

      

       

      
        	
                2.

              	
                For
      purposes of the definition of compensation under sections 22.102 and
      22.197 amounts under § 125 include any amounts not available to a
      participant in cash in lieu of group health coverage because the
      participant is unable to certify that he or she has other health
      coverage.  An amount will be treated as an amount under § 125
      only if the Employer does not request or collect information regarding the
      participant’s other health coverage as part of the enrollment process for
      the health plan.

              

      

       

      Except
with respect to any amendments made by the Employer to this adoption agreement,
this amendment is hereby adopted by the prototype sponsoring organization on
behalf of all adopting employers on

       

      [Sponsor’s
signature and Adoption Date are on file with Sponsor]

       

      

      
        
          
          

        

        
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      POST-EGTRRA

      AMENDMENT
TO THE

       

      NATIONAL
PENN BANCSHARES, INC. CAPITAL ACCUMULATION PLAN

       

      
        
          
             

          

           

        

        
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      ARTICLE
I

      PREAMBLE

       

      
        	
                1.1

              	
                Adoption and effective
      date of amendment.  This amendment of the plan is adopted
      to reflect certain provisions of the Economic Growth and Tax Relief
      Reconciliation Act of 2001 (“EGTRRA”), the Job Creation and Worker
      Assistance Act of 2002, and other IRS guidance.  This amendment
      is intended as good faith compliance with the requirements of EGTRRA and
      is to be construed in accordance with EGTRRA and guidance issued
      thereunder.  Except as otherwise provided, this amendment shall
      be effective as of the first day of the first plan year beginning after
      December 31, 2001.

              

      

       

      
        	
                1.2

              	
                Supersession of
      inconsistent provisions.  This amendment shall supersede
      the provisions of the plan to the extent those provisions are inconsistent
      with the provisions of this
amendment.

              

      

       

      ARTICLE
II

      ADOPTION
AGREEMENT ELECTIONS

       

      The
questions in this Article II only need to be completed in order to override the
default provisions set forth below.  If all of the default provisions
will apply, then these questions should be skipped.

       

      Unless
the employer elects otherwise in this Article II, the following defaults
apply:

       

      
        	
                 
      

              	
                1.

              	
                If
      catch-up contributions are permitted, then the catch-up contributions are
      treated like any other elective deferrals for purposes of determining
      matching contributions under the
plan.

              

      

       

      
        	
                 
      

              	
                2.

              	
                For
      plans subject to the qualified joint and survivor annuity rules, rollovers
      are automatically excluded in determining whether the $5,000 threshold has
      been exceeded for automatic cash-outs (if the plan provides for automatic
      cash-outs).  This is applied to all participants regardless of
      when the distributable event
occurred.

              

      

       

      
        	
                 
      

              	
                3.

              	
                Amounts
      that are “deemed 125 compensation” are not included in the definition of
      compensation.

              

      

       

      
        	
                2.1

              	
                Exclusion of Rollovers in
      Application of Involuntary Cash-out Provisions.  If the
      plan is subject to the joint and survivor annuity rules and includes
      involuntary cash-out provisions, then unless one of the options below is
      elected, effective for distributions made after December 31, 2001,
      rollover contributions will be excluded in determining the value of a
      participant’s nonforfeitable account balance for purposes of the plan’s
      involuntary cash-out rules.

              

      

      
        	
                 
      

              	
                a.

              	
                [ 
       ]  Rollover contributions will not be
      excluded.

              

      

      
        	
                 
      

              	
                b.

              	
                [X]  Rollover
      contributions will be excluded only with respect to distributions made
      after December
      31, 2001.  (Enter a date no earlier than December 31,
      2001).

              

      

      
        	
                 
      

              	
                c.

              	
                [ 
       ]  Rollover contributions will only be excluded
      with respect to participants who separated from service after
      ___________.  (Enter a date.  The date may be earlier
      than December 31, 2001.)

              

      

       

      
        	
                2.2

              	
                Catch-up contributions (for
      401(k) profit sharing plans only): The plan permits catch-up
      contributions effective for calendar years beginning after December 31,
      2001, (Article V) unless otherwise elected
  below.

              

      

      
        	
                 
      

              	
                a.

              	
                [  ]  The
      plan does not permit catch-up contributions to be
  made.

              

      

      
        	
                 
      

              	
                b.

              	
                [X]  Catch-up
      contributions are permitted effective as of December 31,
      2001 (enter a date no earlier than January 1,
  2002).

              

      

       

      And, catch-up contributions
will be taken into account in applying any matching contribution under the Plan
unless otherwise elected below.

      
        	
                 
      

              	
                c.

              	
                [  ]  Catch-up
      contributions will not be taken into account in applying any matching
      contribution under the Plan.

              

      

       

      
        	
                2.3

              	
                Deemed 125
      Compensation.  Article VI of this amendment shall not
      apply unless otherwise elected
below.

              

      

       

      
        	
                 
      

              	
                [  ]

              	
                Article
      VI of this amendment (Deemed 125 Compensation) shall apply effective as of
      Plan Years and Limitation Years beginning on or after _______ (insert the
      later of January 1, 1998, or the first day of the first plan year the Plan
      used this definition).

              

      

       

      
        
          
          

        

        
          -59
-

          
            

          

        

        
          
          

        

      

      ARTICLE
III

      INVOLUNTARY
CASH-OUTS

       

      
        	
                3.1

              	
                Applicability and
      effective date.  If the plan is subject to the qualified
      joint and survivor annuity rules and provides for involuntary cash-outs of
      amounts less than $5,000, then unless otherwise elected in Section 2.1 of
      this amendment, this Article shall apply for distributions made after
      December 31, 2001, and shall apply to all
  participants.

              

      

       

      
        	
                3.2

              	
                Rollovers disregarded
      in determining value of account balance for involuntary
      distributions.  For purposes of the Sections of the plan
      that provide for the involuntary distribution of vested accrued benefits
      of $5,000 or less, the value of a participant’s nonforfeitable account
      balance shall be determined without regard to that portion of the account
      balance that is attributable to rollover contributions (and earnings
      allocable thereto) within the meaning of Sections 402(c), 403(a)(4),
      403(b)(8), 408(d)(3)(A)(ii), and 457(e)(16) of the Code.  If the
      value of the participant’s nonforfeitable account balance as so determined
      is $5,000 or less, then the plan shall immediately distribute the
      participant’s entire nonforfeitable account
  balance.

              

      

       

      ARTICLE
IV

      HARDSHIP
DISTRIBUTIONS

       

      Reduction of Section 402(g)
of the Code following hardship distribution.  If the plan
provides for hardship distributions upon satisfaction of the safe harbor
(deemed) standards as set forth in Treas.  Reg.  Section
1.401(k)-1(d)(2)(iv), then effective as of the date the elective deferral
suspension period is reduced from 12 months to 6 months pursuant to EGTRRA,
there shall be no reduction in the maximum amount of elective deferrals that a
Participant may make pursuant to Section 402(g) of the Code solely because of a
hardship distribution made by this plan or any other plan of the
Employer.

       

      ARTICLE
V

      CATCH-UP
CONTRIBUTIONS

       

      Catch-up
Contributions.  Unless otherwise elected in Section 2.2 of this
amendment, effective for calendar years beginning after December 31, 2001, all
employees who are eligible to make elective deferrals under this plan and who
have attained age 50 before the close of the calendar year shall be eligible to
make catch-up contributions in accordance with, and subject to the limitations
of, Section 414(v) of the Code.  Such catch-up contributions shall not
be taken into account for purposes of the provisions of the plan implementing
the required limitations of Sections 402(g) and 415 of the Code.  The
plan shall not be treated as failing to satisfy the provisions of the plan
implementing the requirements of Sections 401(k)(3), 401(k)(11), 401(k)(12),
410(b), or 416 of the Code, as applicable, by reason of the making of such
catch-up contributions.

       

      If
elected in Section 2.2, catch-up contributions shall not be treated as elective
deferrals for purposes of applying any Employer matching contributions under the
plan.

       

      ARTICLE
VI

      DEEMED
125 COMPENSATION

       

      If
elected, this Article shall apply as of the effective date specified in Section
2.3 of this amendment.  For purposes of any definition of compensation
under this Plan that includes a reference to amounts under Section 125 of the
Code, amounts under Section 125 of the Code include any amounts not available to
a Participant in cash in lieu of group health coverage because the Participant
is unable to certify that he or she has other health coverage.  An
amount will be treated as an amount under Section 125 of the Code only if the
Employer does not request or collect information regarding the Participant’s
other health coverage as part of the enrollment process for the health
plan.

       

      This
amendment has been executed this  29th day of
June,2007.

       

      Name of
Plan: National Penn
Bancshares, Inc. Capital Accumulation Plan

       

      Name of
Employer: National
Penn Bancshares, Inc.

       

      By:
__________/s/ Earl
Housknecht_____

       

      EMPLOYER

       

      Name of
Participating Employer: National Penn Bancshares,
Inc., National Penn Bank, National Penn Management Service,
LLC

       

      
        
          
          

        

        
          -60
-

          
            

          

        

        
          
          

        

      

      By:
__________/s/ Earl
Housknecht_____

       

      PARTICIPATING EMPLOYER

       

      
        
          
          

        

        
          -61
-

          
            

          

        

        
          
          

        

      

      MANDATORY
DISTRIBUTION AMENDMENT

      (Code
Section 401(a)(31)(B))

       

      ARTICLE
I

      APPLICATION
OF AMENDMENT

       

      
        	
                1.1

              	
                Effective
      Date.  Unless a later effective date is specified in
      Article III of this Amendment, the provisions of this Amendment will apply
      with respect to distributions made on or after March 28,
    2005.

              

      

       

      
        	
                1.2

              	
                Precedence.  This
      Amendment supersedes any inconsistent provision of the
    Plan.

              

      

       

      
        	
                1.3

              	
                Adoption by prototype
      sponsor.  Except as otherwise provided herein, pursuant
      to authority granted by Section 5.01 of Revenue Procedure 2000-20, the
      sponsoring organization of the prototype hereby adopts this amendment on
      behalf of all adopting employers.

              

      

       

      ARTICLE
II

      DEFAULT
PROVISION: AUTOMATIC ROLLOVER

      OF
AMOUNTS OVER $1,000

       

      Unless
the Employer otherwise elects in Article III of this Amendment, the provisions
of the Plan concerning mandatory distributions of amounts not exceeding $5,000
are amended as follows:

       

      In the
event of a mandatory distribution greater than $1,000 that is made in accordance
with the provisions of the Plan providing for an automatic distribution to a
Participant without the Participant’s consent, 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 the direct
rollover provisions of the Plan) or to receive the distribution directly, then
the Administrator shall pay the distribution in a direct rollover to an
individual retirement plan designated by the Administrator.

       

      ARTICLE
III

      EMPLOYER’S
ALTERNATIVE ELECTIONS

       

      
        
          	
                  3.1

                	
                  (  )

                	
                  Effective Date of Plan
      Amendment

                

        

      

       

      This
Amendment applies with respect to distributions made on or after ____ (may be a
date later than March 28, 2005, only if the terms of the Plan already comply
with Code Section 401(a)(31)(B)).

       

      
        
          	
                  3.2

                	
                  (  )

                	
                  Election to reduce or eliminate
      mandatory distribution provisions of
Plan

                

        

      

       

      In lieu
of the default provision in Article II of this Amendment, the provisions of the
Plan that provide for the involuntary distribution of vested accrued benefits of
$5,000 or less, are modified as follows (choose a.  or
b.  below):

       

      
        	
                 
      

              	
                a.

              	
                (  )

              	
                No mandatory
      distributions.  Participant consent to the distribution
      now shall be required before the Plan may make the
      distribution.

              

      

       

      
        	
                 
      

              	
                b.

              	
                (  )

              	
                Reduction of $5,000
      threshold to $1.000.  The $5,000 threshold in such
      provisions is reduced to $1,000 and the value of the Participant’s
      interest in the Plan for such purpose shall include any rollover
      contributions (and earnings thereon) within the meaning of Code Sections
      402(c), 403(a)(4), 403(b)(8), 408(d)(3)(A)(ii), and
      457(e)(16).

              

      

       

      Except
with respect to any election made by the employer in Article III, this amendment
is hereby adopted by the prototype sponsor on behalf of all adopting employers
on:

       

      [Sponsor’s
signature and Adoption Date are on file with Sponsor]

       

      NOTE:  The employer only needs to execute
this amendment if an election has been made in Article III herein.

       

      This
amendment has been executed this 29th day of
June, 2007.

       

      Name of
Plan: National Penn
Bancshares, Inc.  Capital Accumulation Plan

       

      Name of
Employer: National
Penn Bancshares, Inc.

       

      By:__________Earl Houseknecht, HR
Director_____________

       

      EMPLOYER

       

      
        
          
          

        

        
          -62
-

          
            

          

        

        
          
          

        

      

      FINAL
401(k)/401(m) REGULATIONS AMENDMENT

       

      ARTICLE
I

      PREAMBLE

       

      
        	
                1.1

              	
                Adoption and effective
      date of amendment.  The sponsor adopts this Amendment to
      the Plan to reflect certain provisions of the Final Regulations under Code
      Sections 401(k) and 401(m) that were published on December 29, 2004
      (hereinafter referred to as the “Final 401(k)
      Regulations”).  The sponsor intends this Amendment as good faith
      compliance with the requirements of these provisions.  This
      Amendment shall be effective with respect to Plan Years beginning after
      December 31, 2005 unless the Employer otherwise elects in Section 2.1
      below.

              

      

       

      
        	
                1.2

              	
                Supersession of
      inconsistent provisions.  This Amendment shall supersede
      the provisions of the Plan to the extent those provisions are inconsistent
      with the provisions of this
Amendment.

              

      

       

      
        	
                1.3

              	
                Application of
      provisions.  Certain provisions of this Amendment relate
      to elective deferrals of a 401(k) plan; if the Plan to which this
      Amendment relates is not a 401(k) plan, then those provisions of this
      Amendment do not apply.  Certain provisions of this Amendment
      relate to matching contributions and/or after-tax employee contributions
      subject to Code Section 401(m); if the Plan to which this Amendment
      relates is not subject to Code Section 401(m), then those provisions of
      this Amendment do not apply.

              

      

       

      
        	
                1.4

              	
                Adoption by prototype
      sponsor.  Except as otherwise provided herein, pursuant
      to the provisions of the Plan and Section 5.01 of Revenue Procedure
      2005-16, the sponsor hereby adopts this Amendment on behalf of all
      adopting employers.

              

      

       

      ARTICLE
II

      EMPLOYER
ELECTIONS

       

      
        	
                2.1

              	
                Effective
      Date.  This Amendment is effective, and the Plan shall
      implement the provisions of the Final 401(k) Regulations, with respect to
      Plan Years beginning after December 31, 2005 unless the Employer elects an
      earlier effective date in either a or
b:

              

      

       

      
        	
                 
      

              	
                a.

              	
                [  ]

              	
                The
      Amendment is effective and the Final 401(k) Regulations apply to Plan
      Years beginning after December 31, 2004 (2005 and subsequent Plan
      Years).

              

      

       

      
        	
                 
      

              	
                b.

              	
                [  ]

              	
                The
      Amendment is effective and the Final 401(k) Regulations apply to Plan
      Years ending after December 29, 2004 (2004 and subsequent Plan
      Years).

              

      

       

      
        	
                2.2

              	
                ACP Test Safe
      Harbor.  Unless otherwise selected below, if this Plan
      uses the ADP Test Safe Harbor provisions, then the provisions of Amendment
      Section 9.2(a) apply and all matching contributions under the Plan will be
      applied without regard to any allocation conditions except as provided in
      that Section.

              

      

       

      
        	
                 
      

              	
                a.

              	
                [  ]

              	
                The
      provisions of Amendment Section 9.2(b) apply.  The allocation
      conditions applicable to matching contributions under the Plan continue to
      apply (if selected, the Plan is not an ACP Test Safe Harbor
      Plan).

              

      

       

      
        	
                 
      

              	
                b.

              	
                [  ]

              	
                The
      provisions of Amendment Section 9.2(c) apply.  All matching
      contributions under the Plan will be applied without regard to any
      allocation conditions as of the effective date of this
      Amendment.

              

      

       

      ARTICLE
III

      GENERAL
RULES

       

      
        	
                3.1

              	
                Deferral
      elections.  A cash or deferred arrangement (“CODA”) is an
      arrangement under which eligible Employees may make elective deferral
      elections.  Such elections cannot relate to compensation that is
      currently available prior to the adoption or effective date of the
      CODA.  In addition, except for occasional, bona fide
      administrative considerations, contributions made pursuant to such an
      election cannot precede the earlier of (1) the performance of services
      relating to the contribution and (2) when the compensation that is subject
      to the election would be currently available to the Employee in the
      absence of an election to defer.

              

      

       

      
        	
                3.2

              	
                Vesting
      provisions.  Elective Contributions are always fully
      vested and nonforfeitable.  The Plan shall disregard Elective
      Contributions in applying the vesting provisions of the Plan to other
      contributions or benefits under Code Section
      411(a)(2).  However, the Plan shall otherwise take a
      Participant’s Elective Contributions into account in determining the
      Participant’s vested benefits under the Plan.  Thus, for
      example, the Plan shall take Elective Contributions into account in
      determining whether a Participant has a nonforfeitable right to
      contributions under the Plan for purposes of forfeitures, and for applying
      provisions permitting the repayment of distributions to have forfeited
      amounts restored, and the provisions of Code Sections 410(a)(5)(D)(iii)
      and 411(a)(6)(D)(iii) permitting a plan to disregard certain service
      completed prior to breaks-in-service (sometimes referred to as “the rule
      of parity”).

              

      

       

      
        
          
          

        

        
          -63
-

          
            

          

        

        
          
          

        

      

      ARTICLE
IV

      HARDSHIP
DISTRIBUTIONS

       

      
        	
                4.1

              	
                Applicability.  The
      provisions of this Article IV apply if the Plan provides for hardship
      distributions upon satisfaction of the deemed immediate and heavy
      financial need standards set forth in Regulation Section
      1.401(k)-1(d)(2)(iv)(A) as in effect prior to the issuance of the Final
      401(k) Regulations.

              

      

       

      
        	
                4.2

              	
                Hardship
      events.  A distribution under the Plan is hereby deemed
      to be on account of an immediate and heavy financial need of an Employee
      if the distribution is for one of the following or any other item
      permitted under Regulation Section
    1.401(k)-1(d)(3)(iii)(B):

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Expenses
      for (or necessary to obtain) medical care that would be deductible under
      Code Section 213(d) (determined without regard to whether the expenses
      exceed 7.5% of adjusted gross
income);

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Costs
      directly related to the purchase of a principal residence for the Employee
      (excluding mortgage payments);

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Payment
      of tuition, related educational fees, and room and board expenses, for up
      to the next twelve (12) months of post-secondary education for the
      Employee, the Employee’s spouse, children, or dependents (as defined in
      Code Section 152, and, for taxable years beginning on or after January 1,
      2005, without regard to Code Section 152(b)(1), (b)(2), and
      (d)(l)(B));

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Payments
      necessary to prevent the eviction of the Employee from the Employee’s
      principal residence or foreclosure on the mortgage on that
      residence;

              

      

       

      
        	
                 
      

              	
                (e)

              	
                Payments
      for burial or funeral expenses for the Employee’s deceased parent, spouse,
      children or dependents (as defined in Code Section 152, and, for taxable
      years beginning on or after January 1, 2005, without regard to Code
      Section 152(d)(1)(B)); or

              

      

       

      
        	
                 
      

              	
                (f)

              	
                Expenses
      for the repair of damage to the Employee’s principal residence that would
      qualify for the casualty deduction under Code Section 165 (determined
      without regard to whether the loss exceeds 10% of adjusted gross
      income).

              

      

       

      
        	
                4.3

              	
                Reduction of Code
      Section 402(g) limit following hardship distribution.  If
      the Plan provides for hardship distributions upon satisfaction of the safe
      harbor standards set forth in Regulation Sections 1.401(k)-1(d)(3)(iii)(B)
      (deemed immediate and heavy financial need) and 1.401(k)-l(d)(3)(iv)(E)
      (deemed necessary to satisfy immediate need), then there shall be no
      reduction in the maximum amount of elective deferrals that a Participant
      may make pursuant to Code Section 402(g) solely because of a hardship
      distribution made by this Plan or any other plan of the
      Employer.

              

      

       

      ARTICLE
V

      ACTUAL
DEFERRAL PERCENTAGE (ADP) TEST

       

      
        	
                5.1

              	
                Targeted contribution
      limit.  Qualified Nonelective Contributions (as defined
      in Regulation Section 1.401(k)-6) cannot be taken into account in
      determining the Actual Deferral Ratio (ADR) for a Plan Year for a
      Non-Highly Compensated Employee (NHCE) to the extent such contributions
      exceed the product of that NHCE’s Code Section 414(s) compensation and the
      greater of five percent (5%) or two (2) times the Plan’s “representative
      contribution rate.” Any Qualified Nonelective Contribution taken into
      account under an Actual Contribution Percentage (ACP) test under
      Regulation Section 1.401(m)-2(a)(6) (including the determination of the
      representative contribution rate for purposes of Regulation Section
      1.401(m)-2(a)(6)(v)(B)), is not permitted to be taken into account for
      purposes of this Section (including the determination of the
      “representative contribution rate” under this Section).  For
      purposes of this Section:

              

      

       

      
        	
                 
      

              	
                (a)

              	
                The
      Plan’s “representative contribution rate” is the lowest “applicable
      contribution rate” of any eligible NHCE among a group of eligible NHCEs
      that consists of half of all eligible NHCEs for the Plan Year (or, if
      greater, the lowest “applicable contribution rate” of any eligible NHCE
      who is in the group of all eligible NHCEs for the Plan Year and who is
      employed by the Employer on the last day of the Plan Year),
      and

              

      

       

      
        
          
          

        

        
          -64
-

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (b)

              	
                The
      “applicable contribution rate” for an eligible NHCE is the sum of the
      Qualified Matching Contributions (as defined in Regulation Section
      1.401(k)-6) taken into account in determining the ADR for the eligible
      NHCE for the Plan Year and the Qualified Nonelective Contributions made
      for the eligible NHCE for the Plan Year, divided by the eligible NHCE’s
      Code Section 414(s) compensation for the same
  period.

              

      

       

      Notwithstanding
the above, Qualified Nonelective Contributions that are made in connection with
an Employer’s obligation to pay prevailing wages under the Davis-Bacon Act (46
Stat.  1494), Public Law 71-798, Service Contract Act of 1965 (79
Stat, 1965), Public Law 89-286, or similar legislation can be taken into account
for a Plan Year for an NHCE to the extent such contributions do not exceed 10
percent (10%) of that NHCE’s Code Section 414(s) compensation.

       

      Qualified
Matching Contributions may only be used to calculate an ADR to the extent that
such Qualified Matching Contributions are matching contributions that are not
precluded from being taken into account under the ACP test for the Plan Year
under the rules of Regulation Section 1.401(m)-2(a)(5)(ii) and as set forth in
Section 7.1.

       

      
        	
                5.2

              	
                Limitation on ONECs
      and OMACs.  Qualified Nonelective Contributions and
      Qualified Matching Contributions cannot be taken into account to determine
      an ADR to the extent such contributions are taken into account for
      purposes of satisfying any other ADP test, any ACP test, or the
      requirements of Regulation Section 1.401(k)-3, 1.401(m)-3, or
      1.401(k)-4.  Thus, for example, matching contributions that are
      made pursuant to Regulation Section 1.401(k)-3(c) cannot be taken into
      account under the ADP test.  Similarly, if a plan switches from
      the current year testing method to the prior year testing method pursuant
      to Regulation Section 1.401(k)-2(c), Qualified Nonelective Contributions
      that are taken into account under the current year testing method for a
      year may not be taken into account under the prior year testing method for
      the next year.

              

      

       

      
        	
                5.3

              	
                ADR of HOE if multiple
      plans.  The Actual Deferral Ratio (ADR) of any
      Participant who is a Highly Compensated Employee (HCE) for the Plan Year
      and who is eligible to have Elective Contributions (as defined in
      Regulation Section 1.401(k)-6) (and Qualified Nonelective Contributions
      and/or Qualified Matching Contributions, if treated as Elective
      Contributions for purposes of the ADP test) allocated to such
      Participant’s accounts under two (2) or more cash or deferred arrangements
      described in Code Section 401(k), that are maintained by the same
      Employer, shall be determined as if such Elective Contributions (and, if
      applicable, such Qualified Nonelective Contributions and/or Qualified
      Matching Contributions) were made under a single
      arrangement.  If an HCE participates in two or more cash or
      deferred arrangements of the Employer that have different Plan Years, then
      all Elective Contributions made during the Plan Year being tested under
      all such cash or deferred arrangements shall be aggregated, without regard
      to the plan years of the other plans.  However, for Plan Years
      beginning before the effective date of this Amendment, if the plans have
      different Plan Years, then all such cash or deferred arrangements ending
      with or within the same calendar year shall be treated as a single cash or
      deferred arrangement.  Notwithstanding the foregoing, certain
      plans shall be treated as separate if mandatorily disaggregated under the
      Regulations of Code Section 401(k).

              

      

       

      
        	
                5.4

              	
                Plans using different
      testing methods for the ADP and ACP test.  Except as
      otherwise provided in this Section, the Plan may use the current year
      testing method or prior year testing method for the ADP test for a Plan
      Year without regard to whether the current year testing method or prior
      year testing method is used for the ACP test for that Plan
      Year.  However, if different testing methods are used, then the
      Plan cannot use:

              

      

       

      
        	
                 
      

              	
                (a)

              	
                The
      recharacterization method of Regulation Section 1.401(k)-2(b)(3) to
      correct excess contributions for a Plan
Year;

              

      

       

      
        	
                 
      

              	
                (b)

              	
                The
      rules of Regulation Section 1.401(m)-2(a)(6)(ii) to take Elective
      Contributions into account under the ACP test (rather than the ADP test);
      or

              

      

       

      
        	
                 
      

              	
                (c)

              	
                The
      rules of Regulation Section 1.401(k)-2(a)(6)(v) to take Qualified Matching
      Contributions into account under the ADP test (rather than the ACP
      test).

              

      

       

      ARTICLE
VI

      ADJUSTMENT
TO ADP TEST

       

      
        	
                6.1

              	
                Distribution of Income
      attributable to Excess Contributions.  Distributions of
      Excess Contributions must be adjusted for income (gain or loss), including
      an adjustment for income for the period between the end of the Plan Year
      and the date of the distribution (the “gap period”).  The
      Administrator has the discretion to determine and allocate income using
      any of the methods set forth below:

              

      

       

      
        
          
          

        

        
          -65
-

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (a)

              	
                Reasonable method of
      allocating income.  The Administrator may use any
      reasonable method for computing the income allocable to Excess
      Contributions, provided that the method does not violate Code Section
      401(a)(4), is used consistently for all Participants and for all
      corrective distributions under the Plan for the Plan Year, and is used by
      the Plan for allocating income to Participant’s accounts.  A
      Plan will not fail to use a reasonable method for computing the income
      allocable to Excess Contributions merely because the income allocable to
      Excess Contributions is determined on a date that is no more than seven
      (7) days before the distribution.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Alternative method of
      allocating income.  The Administrator may allocate income
      to Excess Contributions for the Plan Year by multiplying the income for
      the Plan Year allocable to the Elective Contributions and other amounts
      taken into account under the ADP test (including contributions made for
      the Plan Year), by a fraction, the numerator of which is the Excess
      Contributions for the Employee for the Plan Year, and the denominator of
      which is the sum of the:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Account
      balance attributable to Elective Contributions and other amounts taken
      into account under the ADP test as of the beginning of the Plan Year,
      and

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Any
      additional amount of such contributions made for the Plan
      Year.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Safe harbor method of
      allocating gap period income.  The Administrator may use
      the safe harbor method in this paragraph to determine income on Excess
      Contributions for the gap period.  Under this safe harbor
      method, income on Excess Contributions for the gap period is equal to ten
      percent (10%) of the income allocable to Excess Contributions for the Plan
      Year that would be determined under paragraph (b) above, multiplied by the
      number of calendar months that have elapsed since the end of the Plan
      Year.  For purposes of calculating the number of calendar months
      that have elapsed under the safe harbor method, a corrective distribution
      that is made on or before the fifteenth (15th) day of a month is treated
      as made on the last day of the preceding month and a distribution made
      after the fifteenth day of a month is treated as made on the last day of
      the month.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Alternative method for
      allocating Plan Year and gap period income.  The
      Administrator may determine the income for the aggregate of the Plan Year
      and the gap period, by applying the alternative method provided by
      paragraph (b) above to this aggregate period.  This is
      accomplished by (1) substituting the income for the Plan Year and the gap
      period, for the income for the Plan Year, and (2) substituting the amounts
      taken into account under the ADP test for the Plan Year and the gap
      period, for the amounts taken into account under the ADP test for the Plan
      Year in determining the fraction that is multiplied by that
      income,

              

      

       

      
        	
                6.2

              	
                Corrective
      contributions.  If a failed ADP test is to be corrected
      by making an Employer contribution, then the provisions of the Plan for
      the corrective contributions shall be applied by limiting the contribution
      made on behalf of any NHCE pursuant to such provisions to an amount that
      does not exceed the targeted contribution limits of Section 5.1 of this
      Amendment, or in the case of a corrective contribution that is a Qualified
      Matching Contribution, the targeted contribution limit of Section 7.1 of
      this Amendment.

              

      

       

      ARTICLE
VII

      ACTUAL
CONTRIBUTION PERCENTAGE (ACP) TEST

       

      
        	
                7.1

              	
                Targeted matching
      contribution limit.  A matching contribution with respect
      to an Elective Contribution for a Plan Year is not taken into account
      under the Actual Contribution Percentage (ACP) test for an NHCE to the
      extent it exceeds the greatest of:

              

      

       

      
        	
                 
      

              	
                (a)

              	
                five
      percent (5%) of the NHCE’s Code Section 414(s) compensation for the Plan
      Year;

              

      

       

      
        	
                 
      

              	
                (b)

              	
                the
      NHCE’s Elective Contributions for the Plan Year;
  and

              

      

       

      
        	
                 
      

              	
                (c)

              	
                the
      product of two (2) times the Plan’s “representative matching rate” and the
      NHCE’s Elective Contributions for the Plan
Year.

              

      

       

      
        
          
          

        

        
          -66
-

          
            

          

        

        
          
          

        

      

      For
purposes of this Section, the Plan’s “representative matching rate” is the
lowest “matching rate” for any eligible NHCE among a group of NHCEs that
consists of half of all eligible NHCEs in the Plan for the Plan Year who make
Elective Contributions for the Plan Year (or, if greater, the lowest “matching
rate” for all eligible NHCEs in the Plan who are employed by the Employer on the
last day of the Plan Year and who make Elective Contributions for the Plan
Year).

       

      For
purposes of this Section, the “matching rate” for an Employee generally is the
matching contributions made for such Employee divided by the Employee’s Elective
Contributions for the Plan Year.  If the matching rate is not the same
for all levels of Elective Contributions for an Employee, then the Employee’s
“matching rate” is determined assuming that an Employee’s Elective Contributions
are equal to six percent (6%) of Code Section 414(s) compensation.

       

      If the
Plan provides a match with respect to the sum of the Employee’s after-tax
Employee contributions and Elective Contributions, then for purposes of this
Section, that sum is substituted for the amount of the Employee’s Elective
Contributions in subsections (b) & (c) above and in determining the
“matching rate,” and Employees who make either after-tax Employee contributions
or Elective Contributions are taken into account in determining the Plan’s
“representative matching rate.” Similarly, if the Plan provides a match with
respect to the Employee’s after-tax Employee contributions, but not Elective
Contributions, then for purposes of this subsection, the Employee’s after-tax
Employee contributions are substituted for the amount of the Employee’s Elective
Contributions in subsections (b) & (c) above and in determining the
“matching rate,” and Employees who make after-tax Employee contributions are
taken into account in determining the Plan’s “representative matching
rate.”

       

      
        	
                7.2

              	
                Targeted ONEC
      limit.  Qualified Nonelective Contributions (as defined
      in Regulation Section 1.401(k)-6) cannot be taken into account under the
      Actual Contribution Percentage (ACP) test for a Plan Year for an NHCE to
      the extent such contributions exceed the product of that NHCE’s Code
      Section 414(s) compensation and the greater of five percent (5%) or two
      (2) times the Plan’s “representative contribution rate.” Any Qualified
      Nonelective Contribution taken into account under an Actual Deferral
      Percentage (ADP) test under Regulation Section 1.401(k)-2(a)(6) (including
      the determination of the “representative contribution rate” for purposes
      of Regulation Section 1.401(k)-2(a)(6)(iv)(B)) is not permitted to be
      taken into account for purposes of this Section (including the
      determination of the “representative contribution rate” for purposes of
      subsection (a) below).  For purposes of this
      Section:

              

      

       

      
        	
                 
      

              	
                (a)

              	
                The
      Plan’s “representative contribution rate” is the lowest “applicable
      contribution rate” of any eligible NHCE among a group of eligible NHCEs
      that consists of half of all eligible NHCEs for the Plan Year (or, if
      greater, the lowest “applicable contribution rate” of any eligible NHCE
      who is in the group of all eligible NHCEs for the Plan Year and who is
      employed by the Employer on the last day of the Plan Year),
      and

              

      

       

      
        	
                 
      

              	
                (b)

              	
                The
      “applicable contribution rate” for an eligible NHCE is the sum of the
      matching contributions (as defined in Regulation Section 1.401(m)-1(a)(2))
      taken into account in determining the ACR for the eligible NHCE for the
      Plan Year and the Qualified Nonelective Contributions made for that NHCE
      for the Plan Year, divided by that NHCE’s Code Section 414(s) compensation
      for the Plan Year.

              

      

       

      Notwithstanding
the above, Qualified Nonelective Contributions that are made in connection with
an Employer’s obligation to pay prevailing wages under the Davis-Bacon Act (46
Stat.  1494), Public Law 71-798, Service Contract Act of 1965 (79
Stat.  1965), Public Law 89-286, or similar legislation can be taken
into account for a Plan Year for an NHCE to the extent such contributions do not
exceed 10 percent (10%) of that NHCE’s Code Section 414(s)
compensation.

       

      
        	
                7.3

              	
                ACR of HCE if multiple
      plans.  The Actual Contribution Ratio (ACR) for any
      Participant who is a Highly Compensated Employee (HCE) and who is eligible
      to have matching contributions or after-tax Employee contributions
      allocated to his or her account under two (2) or more plans described in
      Code Section 401(a), or arrangements described in Code Section 401(k) that
      are maintained by the same Employer, shall be determined as if the total
      of such contributions was made under each plan and
      arrangement.  If an HCE participates in two (2) or more such
      plans or arrangements that have different plan years, then all matching
      contributions and after-tax Employee contributions made during the Plan
      Year being tested under all such plans and arrangements shall be
      aggregated, without regard to the plan years of the other
      plans.  For plan years beginning before the effective date of
      this Amendment, all such plans and arrangements ending with or within the
      same calendar year shall be treated as a single plan or
      arrangement.  Notwithstanding the foregoing, certain plans shall
      be treated as separate if mandatorily disaggregated under the Regulations
      of Code Section 401(m).

              

      

       

      
        	
                7.4

              	
                Plans using different
      testing methods for the ACP and ADP test.  Except as
      otherwise provided in this Section, the Plan may use the current year
      testing method or prior year testing method for the ACP test for a Plan
      Year without regard to whether the current year testing method or prior
      year testing method is used for the ADP test for that Plan
      Year.  However, if different testing methods are used, then the
      Plan cannot use:

              

      

       

      
        
          
          

        

        
          -67
-

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (a)

              	
                The
      recharacterization method of Regulation Section 1.401(k)-2(b)(3) to
      correct excess contributions for a Plan
Year;

              

      

       

      
        	
                 
      

              	
                (b)

              	
                The
      rules of Regulation Section 1.401(m)-2(a)(6)(ii) to take Elective
      Contributions into account under the ACP test (rather than the ADP test);
      or

              

      

       

      
        	
                 
      

              	
                (c)

              	
                The
      rules of Regulation Section 1.401(k)-2(a)(6) to take Qualified Matching
      Contributions into account under the ADP test (rather than the ACP
      test).

              

      

       

      ARTICLE
VIII

      ADJUSTMENT
TO ACP TEST

       

      
        	
                8.1

              	
                Distribution of Income
      attributable to Excess Aggregate
      Contributions.  Distributions of Excess Aggregate
      Contributions must be adjusted for income (gain or loss), including an
      adjustment for income for the period between the end of the Plan Year and
      the date of the distribution (the “gap period”).  For the
      purpose of this Section, “income” shall be determined and allocated in
      accordance with the provisions of Section 6.1 of this Amendment, except
      that such Section shall be applied by substituting “Excess Contributions”
      with “Excess Aggregate Contributions” and by substituting amounts taken
      into account under the ACP test for amounts taken into account under the
      ADP test.

              

      

       

      
        	
                8.2

              	
                Corrective
      contributions.  If a failed ACP test is to be corrected
      by making an Employer contribution, then the provisions of the Plan for
      the corrective contributions shall be applied by limiting the contribution
      made on behalf of any NHCE pursuant to such provisions to an amount that
      does not exceed the targeted contribution limits of Sections 7.1 and 7.2
      of this Amendment.

              

      

       

      ARTICLE
IX

      SAFE
HARBOR PLAN PROVISIONS

       

      
        	
                9.1

              	
                Applicability.  The
      provisions of this Article IX apply if the Plan uses the alternative
      method of satisfying the Actual Deferral Percentage (ADP) test set forth
      in Code Section 401(k)(12) (ADP Test Safe Harbor) and/or the Actual
      Contribution Percentage (ACP) test set forth in Code Section 401(m)(11)
      (ACP Test Safe Harbor).

              

      

       

      
        	
                9.2

              	
                Elimination of
      conditions on matching contributions.  Unless otherwise
      provided in Section 2.2 of this Amendment, the provisions of subsection
      (a) below shall apply.  However, if the Employer so elects in
      Section 2.2 of this Amendment, then the provisions of subsection (b) or
      (c) below shall apply.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Default
      provision.  If, prior to the date this Amendment has been
      executed, an ADP Test Safe Harbor notice has been given for a Plan Year
      for which this Amendment is effective (see Amendment Section 1.1) and such
      notice provides that there are no allocation conditions imposed on any
      matching contributions under the Plan, then (1) the Plan will be an ACP
      Test Safe Harbor plan, provided the ACP Test Safe Harbor requirements are
      met and (2) the Plan will not impose any allocation conditions on matching
      contributions.  However, if, prior to the date this Amendment
      has been executed, an ADP Test Safe Harbor notice has been given for a
      Plan Year for which this Amendment is effective and such notice provides
      that there are allocation conditions imposed on any matching contributions
      under the Plan, then the provisions of this Amendment do not modify any
      such allocation conditions or provisions for that Plan Year and the Plan
      must satisfy the ACP Test for such Plan Year using the current year
      testing method.  With respect to any Plan Year beginning after
      the date this Amendment has been executed, if the Plan uses the ADP Test
      Safe Harbor and provides for matching contributions, then (1) the Plan
      will be an ACP Test Safe Harbor plan, provided the ACP Test Safe Harbor
      requirements are met and (2) the Plan will not impose any allocation
      conditions on matching
contributions.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Retention of
      allocation conditions.  If the Employer so elects in
      Section 2.2 of this Amendment, then the Plan will retain any allocation
      conditions contained in the Plan with regard to matching contributions for
      any Plan Year for which this Amendment is effective.  In that
      case, the Plan must satisfy the ACP Test for each such Plan
      Year.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Elimination of
      allocation conditions.  If the Employer so elects in
      Section 2.2 of this Amendment, then (1) the Plan will be an ACP Test Safe
      Harbor plan, provided the ACP Test Safe Harbor requirements are met, and
      (2) the Plan will not impose any allocation conditions on matching
      contributions.

              

      

       

      
        
          
          

        

        
          -68
-

          
            

          

        

        
          
          

        

      

      
        	
                9.3

              	
                Matching Catch-up
      contributions.  If the Plan provides for ADP Test Safe
      Harbor matching contributions or ACP Test Safe Harbor matching
      contributions, then catch-up contributions (as defined in Code Section
      414(v)) will be taken into account in applying such matching contributions
      under the Plan.

              

      

       

      
        	
                9.4

              	
                Plan Year
      requirement.  Except as provided in Regulation Sections
      1.401(k)-3(e) and 1.401(k)-3(f), and below, the Plan will fail to satisfy
      the requirements of Code Section 401(k)(12) and this Section for a Plan
      Year unless such provisions remain in effect for an entire twelve (12)
      month Plan Year.

              

      

       

      
        	
                9.5

              	
                Change of Plan
      Year.  If a Plan has a short Plan Year as a result of
      changing its Plan Year, then the Plan will not fail to satisfy the
      requirements of Section 9.4 of this Amendment merely because the Plan Year
      has less than twelve (12) months, provided
that:

              

      

       

      
        	
                 
      

              	
                (a)

              	
                The
      Plan satisfied the ADP Test Safe Harbor and/or ACP Test Safe Harbor
      requirements for the immediately preceding Plan Year;
  and

              

      

       

      
        	
                 
      

              	
                (b)

              	
                The
      Plan satisfies the ADP Test Safe Harbor and/or ACP Test Safe Harbor
      requirements (determined without regard to Regulation Section
      1.401(k)-3(g)) for the immediately following Plan Year (or for the
      immediately following twelve (12) months if the immediately following Plan
      Year is less than twelve (12)
months).

              

      

       

      
        	
                9.6

              	
                Timing of matching
      contributions.  If the ADP Test Safe Harbor contribution
      being made to the Plan is a matching contribution (or any ACP Test Safe
      Harbor matching contribution) that is made separately with respect to each
      payroll period (or with respect to all payroll periods ending with or
      within each month or quarter of a Plan Year) taken into account under the
      Plan for the Plan Year, then safe harbor matching contributions with
      respect to any elective deferrals and/or after-tax employee contributions
      made during a Plan Year quarter must be contributed to the Plan by the
      last day of the immediately following Plan Year
  quarter.

              

      

       

      
        	
                9.7

              	
                Exiting safe harbor
      matching.  The Employer may amend the Plan during a Plan
      Year to reduce or eliminate prospectively any or all matching
      contributions under the Plan (including any ADP Test Safe Harbor matching
      contributions) provided: (a) the Plan Administrator provides a
      supplemental notice to the Participants which explains the consequences of
      the amendment, specifies the amendment’s effective date, and informs
      Participants that they will have a reasonable opportunity to modify their
      cash or deferred elections and, if applicable, after-tax Employee
      contribution elections; (b) Participants have a reasonable opportunity
      (including a reasonable period after receipt of the supplemental notice)
      prior to the effective date of the amendment to modify their cash or
      deferred elections and, if applicable, after-tax Employee contribution
      elections; and (c) the amendment is not effective earlier than the later
      of: (i) thirty (30) days after the Plan Administrator gives supplemental
      notice; or (ii) the date the Employer adopts the amendment.  An
      Employer which amends its Plan to eliminate or reduce any matching
      contribution under this Section, effective during the Plan Year, must
      continue to apply all of the ADP Test Safe Harbor and/or ACP Test Safe
      Harbor requirements of the Plan until the amendment becomes effective and
      also must apply for the entire Plan Year, using current year testing, the
      ADP test and the ACP test.

              

      

       

      
        	
                9.8

              	
                Plan
      termination.  An Employer may terminate the Plan during a
      Plan Year in accordance with Plan termination provisions of the Plan and
      this Section.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Acquisition/disposition
      or substantial business hardship.  If the Employer
      terminates the Plan resulting in a short Plan Year, and the termination is
      on account of an acquisition or disposition transaction described in Code
      Section 410(b)(6)(C), or if the termination is on account of the
      Employer’s substantial business hardship within the meaning of Code
      Section 412(d), then the Plan remains an ADP Test Safe Harbor and/or ACP
      Test Safe Harbor Plan provided that the Employer satisfies the ADP Test
      Safe Harbor and/or ACP Test Safe Harbor provisions through the effective
      date of the Plan termination.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Other
      termination.  If the Employer terminates the Plan for any
      reason other than as described in Section 9.7(a) above, and the
      termination results in a short Plan Year, the Employer must conduct the
      termination under the provisions of Section 9.7 above, except that the
      Employer need not provide Participants with the right to change their cash
      or deferred elections.

              

      

       

      Except
with respect to any election made by the employer in Article II, this amendment
is hereby adopted by the prototype sponsor on behalf of all adopting employers
on:

       

      [Sponsor’s
signature and Adoption Date are on file with Sponsor]

       

      
        
          
          

        

        
          -69
-

          
            

          

        

        
          
          

        

      

      NOTE:
The Employer only needs to execute this Amendment if an election has been made
in Article II of this Amendment.

       

      This
amendment has been executed this 29th day of
June, 2007.

       

      
        	
                Name
      of Plan:

              	
                National Penn Bancshares, Inc.  Capital
      Accumulation Plan

              
	
                Name
      of Employer:

              	
                National Penn Bancshares,
    Inc.

              

      

      

       

      By:_______ /s/ Earl Housknecht, EVP,
HR Director________________________

       

      EMPLOYER

       

      

      
        
          
          

        

        
          -70
-

          
            

          

        

        
          
          

        

      

       

      POST-EGTRRA

      AMENDMENT
TO THE

       

      NATIONAL
PENN BANCSHARES, INC.  CAPITAL ACCUMULATION PLAN

       

      

      
        
          
          

        

        
          -71
-

          
            

          

        

        
          
          

        

      

      ARTICLE
1

      PREAMBLE

       

      
        	
                1.1

              	
                Adoption and effective
      date of amendment.  This amendment of the plan is adopted
      to reflect certain provisions of the Economic Growth and Tax Relief
      Reconciliation Act of 2001 (“EGTRRA”), the Job Creation and Worker
      Assistance Act of 2002, and other IRS guidance, This amendment is intended
      as good faith compliance with the requirements of EGTRRA and is to be
      construed in accordance with EGTRRA and guidance issued
      thereunder.  Except as otherwise provided, this amendment shall
      be effective as of the first day of the first plan year beginning after
      December 31, 2001.

              

      

       

      
        	
                1.2

              	
                Supersession of
      inconsistent provisions.  This amendment shall supersede
      the provisions of the plan to the extent those provisions are inconsistent
      with the provisions of this
amendment.

              

      

       

      ARTICLE
II

      ADOPTION
AGREEMENT ELECTIONS

       

      The
questions in this Article II only need to be completed in order to override the
default provisions set forth below.  If all of the default provisions
will apply, then these questions should be skipped.

       

      Unless
the employer elects otherwise in this Article II, the following defaults
apply:

       

      
        	
                 
      

              	
                1.

              	
                If
      catch-up contributions are permitted, then the catch-up contributions are
      treated like any other elective deferrals for purposes of determining
      matching contributions under the
plan.

              

      

       

      
        	
                 
      

              	
                2.

              	
                For
      plans subject to the qualified joint and survivor annuity rules, rollovers
      are automatically excluded in determining whether the $5,000 threshold has
      been exceeded for automatic cash-outs (if the plan provides for automatic
      cash-outs).  This is applied to all participants regardless of
      when the distributable event
occurred.

              

      

       

      
        	
                 
      

              	
                3.

              	
                Amounts
      that are “deemed 125 compensation” are not included in the definition of
      compensation.

              

      

       

      
        	
                2.1

              	
                Exclusion of Rollovers in
      Application of Involuntary Cash-out Provisions.  If the
      plan is subject to the joint and survivor annuity rules and includes
      involuntary cash-out provisions, then unless one of the options below is
      elected, effective for distributions made after December 31, 2001,
      rollover contributions will be excluded in determining the value of a
      participant’s nonforfeitable account balance for purposes of the plan’s
      involuntary cash-out rules.

              

      

       

      
        	
                 
      

              	
                a.

              	
                [  ]  Rollover
      contributions will not be excluded.

              

      

       

      
        	
                 
      

              	
                b.

              	
                [X]  Rollover
      contributions will be excluded only with respect to distributions made
      after    December
      31, 2001  ,  (Enter a date no earlier than
      December 31, 2001).

              

      

       

      
        	
                 
      

              	
                c.

              	
                [  ]  Rollover
      contributions will only be excluded with respect to participants who
      separated from service after __________________,
      _______.  (Enter a date.  The date may be earlier than
      December 31, 2001.)

              

      

       

      
        	
                2.2

              	
                Catch-up contributions (for
      401(k) profit sharing plans only): The plan permits catch-up
      contributions effective for calendar years beginning after December 31,
      2001, (Article V) unless otherwise elected
  below.

              

      

       

      
        	
                 
      

              	
                a.

              	
                [  ]  The
      plan does not permit catch-up contributions to be
  made.

              

      

       

      
        	
                 
      

              	
                b.

              	
                [X]  Catch-up
      contributions are permitted effective as of:

              	
                December 31,
      2001   (enter a date no earlier than January 1,
      2002).

              

      

       

      And, catch-up contributions
will be taken into account in applying any matching contribution under the Plan
unless otherwise elected below.

       

      
        	
                 
      

              	
                c.

              	
                [  ]  Catch-up
      contributions will not be taken into account in applying any matching
      contribution under the Plan.

              

      

       

      
        	
                2.3

              	
                Deemed 125
      Compensation.  Article VI of this amendment shall not
      apply unless otherwise elected
below.

              

      

       

      
        
          
          

        

        
          -72
-

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                [  ]  Article
      VI of this amendment (Deemed 125 Compensation) shall apply effective as of
      Plan Years and Limitation Years beginning on or after
      ____________________, ________.   (insert the later of
      January 1, 1998, or the first day of the first plan year the Plan used
      this definition).

              

      

       

      ARTICLE
III

      INVOLUNTARY
CASH-OUTS

       

      
        	
                3.1

              	
                Applicability and
      effective date.  If the plan is subject to the qualified
      joint and survivor annuity rules and provides for involuntary cash-outs of
      amounts less than $5,000, then unless otherwise elected in Section 2.1 of
      this amendment, this Article shall apply for distributions made after
      December 31, 2001, and shall apply to all
  participants.

              

      

       

      
        	
                3.2

              	
                Rollovers disregarded
      in determining value of account balance for involuntary
      distributions.  For purposes of the Sections of the plan
      that provide for the involuntary distribution of vested accrued benefits
      of $5,000 or less, the value of a participant’s nonforfeitable account
      balance shall be determined without regard to that portion of the account
      balance that is attributable to rollover contributions (and earnings
      allocable thereto) within the meaning of Sections 402(c), 403(a)(4),
      403(b)(8), 408(d)(3)(A)(ii), and 457(e)(16) of the Code.  If the
      value of the participant’s nonforfeitable account balance as so determined
      is $5,000 or less, then the plan shall immediately distribute the
      participant’s entire nonforfeitable account
  balance.

              

      

       

      ARTICLE
IV

      HARDSHIP
DISTRIBUTIONS

       

      Reduction of Section 402(g)
of the Code following hardship distribution.  If the plan
provides for hardship distributions upon satisfaction of the safe harbor
(deemed) standards as set forth in Treas.  Reg.  Section
1.401(k)-l(d)(2)(iv), then effective as of the date the elective deferral
suspension period is reduced from 12 months to 6 months pursuant to EGTRRA,
there shall be no reduction in the maximum amount of elective deferrals that a
Participant may make pursuant to Section 402(g) of the Code solely because of a
hardship distribution made by this plan or any other plan of the
Employer,

       

      ARTICLE
V

      CATCH-UP
CONTRIBUTIONS

       

      Catch-up
Contributions.  Unless otherwise elected in Section 2.2 of this
amendment, effective for calendar years beginning after December 31, 2001, all
employees who are eligible to make elective deferrals under this plan and who
have attained age 50 before the close of the calendar year shall be eligible to
make catch-up contributions in accordance with, and subject to the limitations
of, Section 414(v) of the Code.  Such catch-up contributions shall not
be taken into account for purposes of the provisions of the plan implementing
the required limitations of Sections 402(g) and 415 of the Code.  The
plan shall not be treated as failing to satisfy the provisions of the plan
implementing the requirements of Sections 401(k)(3), 401(k)(1 I), 401(k)(12),
410(b), or 416 of the Code, as applicable, by reason of the making of such
catch-up contributions.

       

      If
elected in Section 2.2, catch-up contributions shall not be treated as elective
deferrals for purposes of applying any Employer matching contributions under the
plan.

       

      ARTICLE
VI

      DEEMED
125 COMPENSATION

       

      If
elected, this Article shall apply as of the effective date specified in Section
2.3 of this amendment.  For purposes of any definition of compensation
under this Plan that includes a reference to amounts under Section 125 of the
Code, amounts under Section 125 of the Code include any amounts not available to
a Participant in cash in lieu of group health coverage because the Participant
is unable to certify that he or she has other health coverage.  An
amount will be treated as an amount under Section

       

      
        
          
          

        

        
          -73
-

          
            

          

        

        
          
          

        

      

      125 of
the Code only if the Employer does not request or collect information regarding
the Participant’s other health coverage as part of the enrollment process for
the health plan.

       

      This
amendment has been executed this 29th  day
of June, 2007.

       

      Name of
Plan:    National
Penn Bancshares, Inc.  Capital Accumulation Plan

       

      Name of
Employer:   National
Penn Bancshares,
Inc.                                                                                     

       

      By:______/s/ Earl Houseknecht
________

      EMPLOYER

      Name of
Participating Employer: National Penn Bancshares,
Inc., National Penn Bank, National Penn Management Service,
LLC

       

      By:________ /s/ Earl Houseknecht
_______

      PARTICIPATING EMPLOYER

       

      
        
          
          

        

        
          -74
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      MANDATORY
DISTRIBUTION AMENDMENT

      (Code
Section 401(a)(31)(B))

       

      ARTICLE
I

      APPLICATION
OF AMENDMENT

       

      
        	
                1.1

              	
                Effective
      Date.  Unless a later effective date is specified in
      Article III of this Amendment, the provisions of this Amendment will apply
      with respect to distributions made on or after March 28,
    2005.

              

      

       

      
        	
                1.2

              	
                Precedence.  This
      Amendment supersedes any inconsistent provision of the
    Plan.

              

      

       

      
        	
                1.3

              	
                Adoption by prototype
      sponsor.  Except as otherwise provided herein, pursuant
      to authority granted by Section 5.01 of Revenue Procedure 2000-20, the
      sponsoring organization of the prototype hereby adopts this amendment on
      behalf of all adopting employers.

              

      

       

      ARTICLE
II

      DEFAULT
PROVISION: AUTOMATIC ROLLOVER

      OF
AMOUNTS OVER $1,000

       

      Unless
the Employer otherwise elects in Article III of this Amendment, the provisions
of the Plan concerning mandatory distributions of amounts not exceeding $5,000
are amended as follows:

       

      In the
event of a mandatory distribution greater than $1,000 that is made in accordance
with the provisions of the Plan providing for an automatic distribution to a
Participant without the Participant’s consent, 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 the direct
rollover provisions of the Plan) or to receive the distribution directly, then
the Administrator shall pay the distribution in a direct rollover to an
individual retirement plan designated by the Administrator.

       

      ARTICLE
III

      EMPLOYER’S
ALTERNATIVE ELECTIONS

       

      
        	
                3.1
      (  )

              	
                Effective Date of Plan
      Amendment

              

      

       

      This
Amendment applies with respect to distributions made on or after _____(may be a
date later than March 28, 2005, only if the terms of the Plan already comply
with Code Section 401(a)(31)(B)).

       

      
        	
                3.2
      (  )

              	
                Election to reduce or eliminate
      mandatory distribution provisions of
Plan

              

      

       

      In lieu
of the default provision in Article II of this Amendment, the provisions of the
Plan that provide for the involuntary distribution of vested accrued benefits of
$5,000 or less, are modified as follows (choose a. or b. below):

       

      
        	
                 
      

              	
                a.  (  )

              	
                No mandatory
      distributions.  Participant consent to the distribution
      now shall be required before the Plan may make the
      distribution.

              

      

       

      
        	
                 
      

              	
                b.  (  )

              	
                Reduction of $5,000
      threshold to $1,000.  The $5,000 threshold in such
      provisions is reduced to $1,000 and the value of the Participant’s
      interest in the Plan for such purpose shall include any rollover
      contributions (and earnings thereon) within the meaning of Code Sections
      402(c), 403(a)(4), 403(b)(8), 408(d)(3)(A)(ii), and
      457(e)(16).

              

      

       

      Except
with respect to any election made by the employer in Article III, this amendment
is hereby adopted by the prototype sponsor on behalf of all adopting employers
on:

       

      [Sponsor’s
signature and Adoption Date are on file with Sponsor]

       

      NOTE:
The employer only needs to execute this amendment if an election has been made
in Article III herein.

       

      This
amendment has been executed this 29th day of
June, 2007.

       

      

      
        
          
          

        

        
          -75
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      Name of
Plan:     National
Penn Bancshares, Inc. Capital Accumulation Plan

       

      Name of
Employer:    National
Pen Bancshares Inc.

       

      By:
_____/s/ Earl
Houseknecht, EVP, HR Director______

      EMPLOYER

      
        
          
          

        

        
          -76
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      FINAL
401(k)1401(m) REGULATIONS AMENDMENT

       

      ARTICLE
I

      PREAMBLE

       

      
        	
                1.1

              	
                Adoption and effective
      date of amendment.  The sponsor adopts this Amendment to
      the Plan to reflect certain provisions of the Final Regulations under Code
      Sections 401(k) and 401(m) that were published on December 29, 2004
      (hereinafter referred to as the “Final 401(k)
      Regulations”).  The sponsor intends this Amendment as good faith
      compliance with the requirements of these provisions.  This
      Amendment shall be effective with respect to Plan Years beginning after
      December 31, 2005 unless the Employer otherwise elects in Section 2.1
      below.

              

      

       

      
        	
                1.2

              	
                Supersession of
      inconsistent provisions.  This Amendment shall supersede
      the provisions of the Plan to the extent those provisions are inconsistent
      with the provisions of this
Amendment.

              

      

       

      
        	
                1.3

              	
                Application of
      provisions.  Certain provisions of this Amendment relate
      to elective deferrals of a 401(k) plan; if the Plan to which this
      Amendment relates is not a 401(k) plan, then those provisions of this
      Amendment do not apply.  Certain provisions of this Amendment
      relate to matching contributions and/or after-tax employee contributions
      subject to Code Section 401(m); if the Plan to which this Amendment
      relates is not subject to Code Section 401(m), then those provisions of
      this Amendment do not apply.

              

      

       

      
        	
                1.4

              	
                Adoption by prototype
      sponsor.  Except as otherwise provided herein, pursuant
      to the provisions of the Plan and Section 5.01 of Revenue Procedure
      2005-16, the sponsor hereby adopts this Amendment on behalf of all
      adopting employers.

              

      

       

      ARTICLE
II

      EMPLOYER
ELECTIONS

       

      
        	
                2.1

              	
                Effective
      Date.  This Amendment is effective, and the Plan shall
      implement the provisions of the Final 401(k) Regulations, with respect to
      Plan Years beginning after December 31, 2005 unless the Employer elects an
      earlier effective date in either a or
b:

              

      

       

      
        	
                 
      

              	
                a.  [  ]

              	
                The
      Amendment is effective and the Final 401(k) Regulations apply to Plan
      Years beginning after December 31, 2004 (2005 and subsequent Plan
      Years).

              

      

       

      
        	
                 
      

              	
                b.  [  ]

              	
                The
      Amendment is effective and the Final 401(k) Regulations apply to Plan
      Years ending after December 29, 2004 (2004 and subsequent Plan
      Years).

              

      

       

      
        	
                2.2

              	
                ACP Test Safe
      Harbor.  Unless otherwise selected below, if this Plan
      uses the ADP Test Safe Harbor provisions, then the provisions of Amendment
      Section 9.2(a) apply and all matching contributions under the Plan will be
      applied without regard to any allocation conditions except as provided in
      that Section.

              

      

       

      
        	
                 
      

              	
                a.  [  ]

              	
                The
      provisions of Amendment Section 9.2(b) apply.  The allocation
      conditions applicable to matching contributions under the Plan continue to
      apply (if selected, the Plan is not an ACP Test Safe Harbor
      Plan).

              

      

       

      
        	
                 
      

              	
                b.  [  ]

              	
                The
      provisions of Amendment Section 9.2(c) apply.  All matching
      contributions under the Plan will be applied without regard to any
      allocation conditions as of the effective date of this
      Amendment.

              

      

       

      ARTICLE
III

      GENERAL
RULES

       

      
        	
                3.1

              	
                Deferral
      elections.  A cash or deferred arrangement (“CODA”) is an
      arrangement under which eligible Employees may make elective deferral
      elections.  Such elections cannot relate to compensation that is
      currently available prior to the adoption or effective date of the
      CODA.  In addition, except for occasional, bona fide
      administrative considerations, contributions made pursuant to such an
      election cannot precede the earlier of (1) the performance of services
      relating to the contribution and (2) when the compensation that is subject
      to the election would be currently available to the Employee in the
      absence of an election to defer.

              

      

       

      
        	
                3.2

              	
                Vesting
      provisions.  Elective Contributions are always fully
      vested and nonforfeitable.  The Plan shall disregard Elective
      Contributions in applying the vesting provisions of the Plan to other
      contributions or benefits under Code Section 41
      l(a)(2).  However, the Plan shall otherwise take a Participant’s
      Elective Contributions into account in determining the Participant’s
      vested benefits under the Plan.  Thus, for example, the Plan
      shall take Elective Contributions into account in determining whether a
      Participant has a nonforfeitable right to contributions under the Plan for
      purposes of forfeitures, and for applying provisions permitting the
      repayment of distributions to have forfeited amounts restored, and the
      provisions of Code Sections 410(a)(5)(D)(iii) and 411(a)(6)(D)(iii)
      permitting a plan to disregard certain service completed prior to
      breaks-in-service (sometimes referred to as “the rule of
      parity”).

              

      

       

      
        
          
          

        

        
          -77
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      ARTICLE
IV

      HARDSHIP
DISTRIBUTIONS

       

      
        	
                4.1

              	
                Applicability.  The
      provisions of this Article IV apply if the Plan provides for hardship
      distributions upon satisfaction of the deemed immediate and heavy
      financial need standards set forth in Regulation Section
      1.401(k)-l(d)(2)(iv)(A) as in effect prior to the issuance of the Final
      401(k) Regulations.

              

      

       

      
        	
                4.2

              	
                Hardship
      events.  A distribution under the Plan is hereby deemed
      to be on account of an immediate and heavy financial need of an Employee
      if the distribution is for one of the following or any other item
      permitted under Regulation Section
    1.401(k)-1(d)(3)(iii)(B):

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Expenses
      for (or necessary to obtain) medical care that would be deductible under
      Code Section 213(d) (determined without regard to whether the expenses
      exceed 7.5% of adjusted gross
income);

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Costs
      directly related to the purchase of a principal residence for the Employee
      (excluding mortgage payments);

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Payment
      of tuition, related educational fees, and room and board expenses, for up
      to the next twelve (12) months of post-secondary education for the
      Employee, the Employee’s spouse, children, or dependents (as defined in
      Code Section 152, and, for taxable years beginning on or after January 1,
      2005, without regard to Code Section 152(b)(1), (b)(2), and
      (d)(1)(B));

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Payments
      necessary to prevent the eviction of the Employee from the Employee’s
      principal residence or foreclosure on the mortgage on that
      residence;

              

      

       

      
        	
                 
      

              	
                (e)

              	
                Payments
      for burial or funeral expenses for the Employee’s deceased parent, spouse,
      children or dependents (as defined in Code Section 152, and, for taxable
      years beginning on or after January 1, 2005, without regard to Code
      Section 152(d)(1)(B)); or

              

      

       

      
        	
                 
      

              	
                (f)

              	
                Expenses
      for the repair of damage to the Employee’s principal residence that would
      qualify for the casualty deduction under Code Section 165 (determined
      without regard to whether the loss exceeds 10% of adjusted gross
      income).

              

      

       

      
        	
                4.3

              	
                Reduction of Code
      Section 402(g) limit following hardship distribution.  If
      the Plan provides for hardship distributions upon satisfaction of the safe
      harbor standards set forth in Regulation Sections 1.401(k)-1(d)(3)(iii)(B)
      (deemed immediate and heavy financial need) and 1.401(k)-1(d)(3)(iv)(E)
      (deemed necessary to satisfy immediate need), then there shall be no
      reduction in the maximum amount of elective deferrals that a Participant
      may make pursuant to Code Section 402(g) solely because of a hardship
      distribution made by this Plan or any other plan of the
      Employer.

              

      

       

      ARTICLE
V

      ACTUAL
DEFERRAL PERCENTAGE (ADP) TEST

       

      
        	
                5.1

              	
                Targeted contribution
      limit.  Qualified Nonelective Contributions (as defined
      in Regulation Section 1.401(k)-6) cannot be taken into account in
      determining the Actual Deferral Ratio (ADR) for a Plan Year for a
      Non-Highly Compensated Employee (NHCE) to the extent such contributions
      exceed the product of that NHCE’s Code Section 414(s) compensation and the
      greater of five percent (5%) or two (2) times the Plan’s “representative
      contribution rate.” Any Qualified Nonelective Contribution taken into
      account under an Actual Contribution Percentage (ACP) test under
      Regulation Section 1.401(m)-2(a)(6) (including the determination of the
      representative contribution rate for purposes of Regulation Section
      1.401(m)-2(a)(6)(v)(B)), is not permitted to be taken into account for
      purposes of this Section (including the determination of the
      “representative contribution rate” under this Section).  For
      purposes of this Section:

              

      

       

      
        	
                 
      

              	
                (a)

              	
                The
      Plan’s “representative contribution rate” is the lowest “applicable
      contribution rate” of any eligible NHCE among a group of eligible NHCEs
      that consists of half of all eligible NHCEs for the Plan Year (or, if
      greater, the lowest “applicable contribution rate” of any eligible NHCE
      who is in the group of all eligible NHCEs for the Plan Year and who is
      employed by the Employer on the last day of the Plan Year),
      and

              

      

       

      
        
          
          

        

        
          -78
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                (b)

              	
                The
      “applicable contribution rate” for an eligible NHCE is the sum of the
      Qualified Matching Contributions (as defined in Regulation Section
      1.401(k)-6) taken into account in determining the ADR for the eligible
      NHCE for the Plan Year and the Qualified Nonelective Contributions made
      for the eligible NHCE for the Plan Year, divided by the eligible NHCE’s
      Code Section 414(s) compensation for the same
  period.

              

      

       

      Notwithstanding
the above, Qualified Nonelective Contributions that are made in connection with
an Employer’s obligation to pay prevailing wages under the Davis-Bacon Act (46
Stat.  1494), Public Law 71-798, Service Contract Act of 1965 (79
Stat.  1965), Public Law 89-286, or similar legislation can be taken
into account for a Plan Year for an NHCE to the extent such contributions do not
exceed 10 percent (10%) of that NHCE’s Code Section 414(s)
compensation.

       

      Qualified
Matching Contributions may only be used to calculate an ADR to the extent that
such Qualified Matching Contributions are matching contributions that are not
precluded from being taken into account under the ACP test for the Plan Year
under the rules of Regulation Section 1.401(m)-2(a)(5)(ii) and as set forth in
Section 7.1.

       

      
        	
                5.2

              	
                Limitation on ONECs
      and QMACs.  Qualified Nonelective Contributions and
      Qualified Matching Contributions cannot be taken into account to determine
      an ADR to the extent such contributions are taken into account for
      purposes of satisfying any other ADP test, any ACP test, or the
      requirements of Regulation Section 1.401(k)-3, 1.401(m)-3, or
      1.401(k)-4.  Thus, for example, matching contributions that are
      made pursuant to Regulation Section 1.401(k)-3(c) cannot be taken into
      account under the ADP test.  Similarly, if a plan switches from
      the current year testing method to the prior year testing method pursuant
      to Regulation Section 1.401(k)-2(c), Qualified Nonelective Contributions
      that are taken into account under the current year testing method for a
      year may not be taken into account under the prior year testing method for
      the next year.

              

      

       

      
        	
                5.3

              	
                ADR of HCE if multiple
      plans.  The Actual Deferral Ratio (ADR) of any
      Participant who is a Highly Compensated Employee (HCE) for the Plan Year
      and who is eligible to have Elective Contributions (as defined in
      Regulation Section 1.401(k)-6) (and Qualified Nonelective Contributions
      and/or Qualified Matching Contributions, if treated as Elective
      Contributions for purposes of the ADP test) allocated to such
      Participant’s accounts under two (2) or more cash or deferred arrangements
      described in Code Section 401(k), that are maintained by the same
      Employer, shall be determined as if such Elective Contributions (and, if
      applicable, such Qualified Nonelective Contributions and/or Qualified
      Matching Contributions) were made under a single
      arrangement.  If an HCE participates in two or more cash or
      deferred arrangements of the Employer that have different Plan Years, then
      all Elective Contributions made during the Plan Year being tested under
      all such cash or deferred arrangements shall be aggregated, without regard
      to the plan years of the other plans.  However, for Plan Years
      beginning before the effective date of this Amendment, if the plans have
      different Plan Years, then all such cash or deferred arrangements ending
      with or within the same calendar year shall be treated as a single cash or
      deferred arrangement.  Notwithstanding the foregoing, certain
      plans shall be treated as separate if mandatorily disaggregated under the
      Regulations of Code Section 401(k).

              

      

       

      
        	
                5.4

              	
                Plans using different
      testing methods for the ADP and ACP test.  Except as
      otherwise provided in this Section, the Plan may use the current year
      testing method or prior year testing method for the ADP test for a Plan
      Year without regard to whether the current year testing method or prior
      year testing method is used for the ACP test for that Plan
      Year.  However, if different testing methods are used, then the
      Plan cannot use:

              

      

       

      
        	
                 
      

              	
                (a)

              	
                The
      recharacterization method of Regulation Section 1.401(k)-2(b)(3) to
      correct excess contributions for a Plan
Year;

              

      

       

      
        	
                 
      

              	
                (b)

              	
                The
      rules of Regulation Section 1.401(m)-2(a)(6)(ii) to take Elective
      Contributions into account under the ACP test (rather than the ADP test);
      or

              

      

       

      
        	
                 
      

              	
                (c)

              	
                The
      rules of Regulation Section 1.401(k) 2(a)(6)(v) to take Qualified Matching
      Contributions into account under the ADP test (rather than the ACP
      test).

              

      

       

      ARTICLE
VI

      ADJUSTMENT
TO ADP TEST

       

      
        	
                6.1

              	
                Distribution of Income
      attributable to Excess Contributions.  Distributions of
      Excess Contributions must be adjusted for income (gain or loss), including
      an adjustment for income for the period between the end of the Plan Year
      and the date of the distribution (the “gap period”).  The
      Administrator has the discretion to determine and allocate income using
      any of the methods set forth below:

              

      

       

      
        
          
          

        

        
          -79
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                (a)

              	
                Reasonable method of
      allocating income.  The Administrator may use any
      reasonable method for computing the income allocable to Excess
      Contributions, provided that the method does not violate Code Section
      401(a)(4), is used consistently for all Participants and for all
      corrective distributions under the Plan for the Plan Year, and is used by
      the Plan for allocating income to Participant’s accounts.  A
      Plan will not fail to use a reasonable method for computing the income
      allocable to Excess Contributions merely because the income allocable to
      Excess Contributions is determined on a date that is no more than seven
      (7) days before the distribution.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Alternative method of
      allocating income.  The Administrator may allocate income
      to Excess Contributions for the Plan Year by multiplying the income for
      the Plan Year allocable to the Elective Contributions and other amounts
      taken into account under the ADP test (including contributions made for
      the Plan Year), by a fraction, the numerator of which is the Excess
      Contributions for the Employee for the Plan Year, and the denominator of
      which is the sum of the:

              

      

       

      
        	
                 
      

              	
                (1)

              	
                Account
      balance attributable to Elective Contributions and other amounts taken
      into account under the ADP test as of the beginning of the Plan Year,
      and

              

      

       

      
        	
                 
      

              	
                (2)

              	
                Any
      additional amount of such contributions made for the Plan
      Year.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Safe harbor method of
      allocating gap period income.  The Administrator may use
      the safe harbor method in this paragraph to determine income on Excess
      Contributions for the gap period.  Under this safe harbor
      method, income on Excess Contributions for the gap period is equal to ten
      percent (10%) of the income allocable to Excess Contributions for the Plan
      Year that would be determined under paragraph (b) above, multiplied by the
      number of calendar months that have elapsed since the end of the Plan
      Year.  For purposes of calculating the number of calendar months
      that have elapsed under the safe harbor method, a corrective distribution
      that is made on or before the fifteenth (15th) day of a month is treated
      as made on the last day of the preceding month and a distribution made
      after the fifteenth day of a month is treated as made on the last day of
      the month.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Alternative method for
      allocating Plan Year and gap period income.  The
      Administrator may determine the income for the aggregate of the Plan Year
      and the gap period, by applying the alternative method provided by
      paragraph (b) above to this aggregate period.  This is
      accomplished by (1) substituting the income for the Plan Year and the gap
      period, for the income for the Plan Year, and (2) substituting the amounts
      taken into account under the ADP test for the Plan Year and the gap
      period, for the amounts taken into account under the ADP test for the Plan
      Year in determining the fraction that is multiplied by that
      income.

              

      

       

      
        	
                6.2

              	
                Corrective
      contributions.  If a failed ADP test is to be corrected
      by making an Employer contribution, then the provisions of the Plan for
      the corrective contributions shall be applied by limiting the contribution
      made on behalf of any NHCE pursuant to such provisions to an amount that
      does not exceed the targeted contribution limits of Section 5.1 of this
      Amendment, or in the case of a corrective contribution that is a Qualified
      Matching Contribution, the targeted contribution limit of Section 7.1 of
      this Amendment.

              

      

       

      ARTICLE
VII

      ACTUAL
CONTRIBUTION PERCENTAGE (ACP) TEST

       

      
        	
                7.1

              	
                Targeted matching
      contribution limit.  A matching contribution with respect
      to an Elective Contribution for a Plan Year is not taken into account
      under the Actual Contribution Percentage (ACP) test for an NHCE to the
      extent it exceeds the greatest of:

              

      

       

      
        	
                 
      

              	
                (a)

              	
                five
      percent (5%) of the NHCE’s Code Section 414(s) compensation for the Plan
      Year;

              

      

       

      
        	
                 
      

              	
                (b)

              	
                the
      NHCE’s Elective Contributions for the Plan Year;
  and

              

      

       

      
        	
                 
      

              	
                (c)

              	
                the
      product of two (2) times the Plan’s “representative matching rate” and the
      NHCE’s Elective Contributions for the Plan
Year.

              

      

       

      
        
          
          

        

        
          -80
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      For
purposes of this Section, the Plan’s “representative matching rate” is the
lowest “matching rate” for any eligible NHCE among a group of NHCEs that
consists of half of all eligible NHCEs in the Plan for the Plan Year who make
Elective Contributions for the Plan Year (or, if greater, the lowest “matching
rate” for all eligible NHCEs in the Plan who are employed by the Employer on the
last day of the Plan Year and who make Elective Contributions for the Plan
Year).

       

      For
purposes of this Section, the “matching rate” for an Employee generally is the
matching contributions made for such Employee divided by the Employee’s Elective
Contributions for the Plan Year.  If the matching rate is not the same
for all levels of Elective Contributions for an Employee, then the Employee’s
“matching rate” is determined assuming that an Employee’s Elective Contributions
are equal to six percent (6%) of Code Section 414(s) compensation.

       

      If the
Plan provides a match with respect to the sum of the Employee’s after-tax
Employee contributions and Elective Contributions, then for purposes of this
Section, that sum is substituted for the amount of the Employee’s Elective
Contributions in subsections (b) & (c) above and in determining the
“matching rate,’” and Employees who make either after-tax Employee contributions
or Elective Contributions are taken into account in determining the Plan’s
“representative matching rate.” Similarly, if the Plan provides a match with
respect to the Employee’s after-tax Employee contributions, but not Elective
Contributions, then for purposes of this subsection, the Employee’s after-tax
Employee contributions are substituted for the amount of the Employee’s Elective
Contributions in subsections (b) & (c) above and in determining the
“matching rate,” and Employees who make after-tax Employee contributions are
taken into account in determining the Plan’s “representative matching
rate.”

       

      
        	
                7.2

              	
                Targeted QNEC
      limit.  Qualified Nonelective Contributions (as defined
      in Regulation Section 1.401(k)-6) cannot be taken into account under the
      Actual Contribution Percentage (ACP) test for a Plan Year for an NHCE to
      the extent such contributions exceed the product of that NHCE’s Code
      Section 414(s) compensation and the greater of five percent (5%) or two
      (2) times the Plan’s “representative contribution rate.” Any Qualified
      Nonelective Contribution taken into account under an Actual Deferral
      Percentage (ADP) test under Regulation Section 1.401(k)-2(a)(6) (including
      the determination of the “representative contribution rate” for purposes
      of Regulation Section 1.401(k)-2(a)(6)(iv)(B)) is not permitted to be
      taken into account for purposes of this Section (including the
      determination of the “representative contribution rate” for purposes of
      subsection (a) below).  For purposes of this
      Section:

              

      

       

      
        	
                 
      

              	
                (a)

              	
                The
      Plan’s “representative contribution rate” is the lowest “applicable
      contribution rate” of any eligible NHCE among a group of eligible NHCEs
      that consists of half of all eligible NHCEs for the Plan Year (or, if
      greater, the lowest “applicable contribution rate” of any eligible NHCE
      who is in the group of all eligible NHCEs for the Plan Year and who is
      employed by the Employer on the last day of the Plan Year),
      and

              

      

       

      
        	
                 
      

              	
                (b)

              	
                The
      “applicable contribution rate” for an eligible NHCE is the sum of the
      matching contributions (as defined in Regulation Section 1.401(m)-l(a)(2))
      taken into account in determining the ACR for the eligible NHCE for the
      Plan Year and the Qualified Nonelective Contributions made for that NHCE
      for the Plan Year, divided by that NHCE’s Code Section 414(s) compensation
      for the Plan Year.

              

      

       

      Notwithstanding
the above, Qualified Nonelective Contributions that are made in connection with
an Employer’s obligation to pay prevailing wages under the Davis-Bacon Act (46
Stat. 1494), Public Law 71-798, Service Contract Act of 1965 (79
Stat.  1965), Public Law 89-286, or similar legislation can be taken
into account for a Plan Year for an NHCE to the extent such contributions do not
exceed 10 percent (10%) of that NHCE’s Code Section 414(s)
compensation.

       

      
        	
                7.3

              	
                ACR of HCE if multiple
      plans.  The Actual Contribution Ratio (ACR) for any
      Participant who is a Highly Compensated Employee (HCE) and who is eligible
      to have matching contributions or after-tax Employee contributions
      allocated to his or her account under two (2) or more plans described in
      Code Section 401(a), or arrangements described in Code Section 401(k) that
      are maintained by the same Employer, shall be determined as if the total
      of such contributions was made under each plan and
      arrangement.  If an HCE participates in two (2) or more such
      plans or arrangements that have different plan years, then all matching
      contributions and after-tax Employee contributions made during the Plan
      Year being tested under all such plans and arrangements shall be
      aggregated, without regard to the plan years of the other
      plans.  For plan years beginning before the effective date of
      this Amendment, all such plans and arrangements ending with or within the
      same calendar year shall be treated as a single plan or
      arrangement.  Notwithstanding the foregoing, certain plans shall
      be treated as separate if mandatorily disaggregated under the Regulations
      of Code Section 401(m).

              

      

       

      
        	
                7.4

              	
                Plans using different
      testing methods for the ACP and ADP test.  Except as
      otherwise provided in this Section, the Plan may use the current year
      testing method or prior year testing method for the ACP test for a Plan
      Year without regard to whether the current year testing method or prior
      year testing method is used for the ADP test for that Plan
      Year.  However, if different testing methods are used, then the
      Plan cannot use:

              

      

       

      
        
          
          

        

        
          -81
-

          
            

          

        

        
          
          

        

      

      
        	
                 
      

              	
                (a)

              	
                The
      recharacterization method of Regulation Section 1.401(k)-2(b)(3) to
      correct excess contributions for a Plan
Year;

              

      

       

      
        	
                 
      

              	
                (b)

              	
                The
      rules of Regulation Section 1.401(m)-2(a)(6)(ii) to take Elective
      Contributions into account under the ACP test (rather than the ADP test);
      or

              

      

       

      
        	
                 
      

              	
                (c)

              	
                The
      rules of Regulation Section 1.401(k)-2(a)(6) to take Qualified Matching
      Contributions into account under the ADP test (rather than the ACP
      test).

              

      

       

      ARTICLE
VIII

      ADJUSTMENT
TO ACP TEST

       

      
        	
                8.1

              	
                Distribution of Income
      attributable to Excess Aggregate
      Contributions.  Distributions of Excess Aggregate
      Contributions must be adjusted for income (gain or loss), including an
      adjustment for income for the period between the end of the Plan Year and
      the date of the distribution (the “gap period”).  For the
      purpose of this Section, “income” shall be determined and allocated in
      accordance with the provisions of Section 6.1 of this Amendment, except
      that such Section shall be applied by substituting “Excess Contributions”
      with “Excess Aggregate Contributions” and by substituting amounts taken
      into account under the ACP test for amounts taken into account under the
      ADP test.

              

      

       

      
        	
                8.2

              	
                Corrective
      contributions.  If a failed ACP test is to be corrected
      by making an Employer contribution, then the provisions of the Plan for
      the corrective contributions shall be applied by limiting the contribution
      made on behalf of any NHCE pursuant to such provisions to an amount that
      does not exceed the targeted contribution limits of Sections 7.1 and 7.2
      of this Amendment.

              

      

       

      ARTICLE
IX

      SAFE
HARBOR PLAN PROVISIONS

       

      
        	
                9.1

              	
                Applicability.  The
      provisions of this Article IX apply if the Plan uses the alternative
      method of satisfying the Actual Deferral Percentage (ADP) test set forth
      in Code Section 401(k)(12) (ADP Test Safe Harbor) and/or the Actual
      Contribution Percentage (ACP) test set forth in Code Section 401(m)(11)
      (ACP Test Safe Harbor).

              

      

       

      
        	
                9.2

              	
                Elimination of
      conditions on matching contributions.  Unless otherwise
      provided in Section 2.2 of this Amendment, the provisions of subsection
      (a) below shall apply.  However, if the Employer so elects in
      Section 2.2 of this Amendment, then the provisions of subsection (b) or
      (c) below shall apply.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Default
      provision.  If, prior to the date this Amendment has been
      executed, an ADP Test Safe Harbor notice has been given for a Plan Year
      for which this Amendment is effective (see Amendment Section 1.1) and such
      notice provides that there are no allocation conditions imposed on any
      matching contributions under the Plan, then (1) the Plan will be an ACP
      Test Safe Harbor plan, provided the ACP Test Safe Harbor requirements are
      met and (2) the Plan will not impose any allocation conditions on matching
      contributions.  However, if, prior to the date this Amendment
      has been executed, an ADP Test Safe Harbor notice has been given for a
      Plan Year for which this Amendment is effective and such notice provides
      that there are allocation conditions imposed on any matching contributions
      under the Plan, then the provisions of this Amendment do not modify any
      such allocation conditions or provisions for that Plan Year and the Plan
      must satisfy the ACP Test for such Plan Year using the current year
      testing method.  With respect to any Plan Year beginning after
      the date this Amendment has been executed, if the Plan uses the ADP Test
      Safe Harbor and provides for matching contributions, then (1) the Plan
      will be an ACP Test Safe Harbor plan, provided the ACP Test Safe Harbor
      requirements are met and (2) the Plan will not impose any allocation
      conditions on matching
contributions.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Retention of
      allocation conditions.  If the Employer so elects in
      Section 2.2 of this Amendment, then the Plan will retain any allocation
      conditions contained in the Plan with regard to matching contributions for
      any Plan Year for which this Amendment is effective.  In that
      case, the Plan must satisfy the ACP Test for each such Plan
      Year.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Elimination of
      allocation conditions.  If the Employer so elects in
      Section 2.2 of this Amendment, then (1) the Plan will be an ACP Test Safe
      Harbor plan, provided the ACP Test Safe Harbor requirements are met, and
      (2) the Plan will not impose any allocation conditions on matching
      contributions.

              

      

       

      
        
          
          

        

        
          -82
-

          
            

          

        

        
          
          

        

      

      
        	
                9.3

              	
                Matching Catch-up
      contributions.  If the Plan provides for ADP Test Safe
      Harbor matching contributions or ACP Test Safe Harbor matching
      contributions, then catch-up contributions (as defined in Code Section
      414(v)) will be taken into account in applying such matching contributions
      under the Plan.

              

      

       

      
        	
                9.4

              	
                Plan Year
      requirement.  Except as provided in Regulation Sections
      1.401(k)-3(e) and 1.401(k)-3(f), and below, the Plan will fail to satisfy
      the requirements of Code Section 401(k)(12) and this Section for a Plan
      Year unless such provisions remain in effect for an entire twelve (12)
      month Plan Year.

              

      

       

      
        	
                9.5

              	
                Change of Plan
      Year.  If a Plan has a short Plan Year as a result of
      changing its Plan Year, then the Plan will not fail to satisfy the
      requirements of Section 9.4 of this Amendment merely because the Plan Year
      has less than twelve (12) months, provided
that:

              

      

       

      
        	
                 
      

              	
                (a)

              	
                The
      Plan satisfied the ADP Test Safe Harbor and/or ACP Test Safe Harbor
      requirements for the immediately preceding Plan Year;
  and

              

      

       

      
        	
                 
      

              	
                (b)

              	
                The
      Plan satisfies the ADP Test Safe Harbor and/or ACP Test Safe Harbor
      requirements (determined without regard to Regulation Section
      1.401(k)-3(g)) for the immediately following Plan Year (or for the
      immediately following twelve (12) months if the immediately following Plan
      Year is less than twelve (12)
months).

              

      

       

      
        	
                9.6

              	
                Timing of matching
      contributions.  If the ADP Test Safe Harbor contribution
      being made to the Plan is a matching contribution (or any ACP Test Safe
      Harbor matching contribution) that is made separately with respect to each
      payroll period (or with respect to all payroll periods ending with or
      within each month or quarter of a Plan Year) taken into account under the
      Plan for the Plan Year, then safe harbor matching contributions with
      respect to any elective deferrals and/or after-tax employee contributions
      made during a Plan Year quarter must be contributed to the Plan by the
      last day of the immediately following Plan Year
  quarter.

              

      

       

      
        	
                9.7

              	
                Exiting safe harbor
      matching.  The Employer may amend the Plan during a Plan
      Year to reduce or eliminate prospectively any or all matching
      contributions under the Plan (including any ADP Test Safe Harbor matching
      contributions) provided: (a) the Plan Administrator provides a
      supplemental notice to the Participants which explains the consequences of
      the amendment, specifies the amendment’s effective date, and informs
      Participants that they will have a reasonable opportunity to modify their
      cash or deferred elections and, if applicable, after-tax Employee
      contribution elections; (b) Participants have a reasonable opportunity
      (including a reasonable period after receipt of the supplemental notice)
      prior to the effective date of the amendment to modify their cash or
      deferred elections and, if applicable, after-tax Employee contribution
      elections; and (c) the amendment is not effective earlier than the later
      of: (i) thirty (30) days after the Plan Administrator gives supplemental
      notice; or (ii) the date the Employer adopts the amendment.  An
      Employer which amends its Plan to eliminate or reduce any matching
      contribution under this Section, effective during the Plan Year, must
      continue to apply all of the ADP Test Safe Harbor and/or ACP Test Safe
      Harbor requirements of the Plan until the amendment becomes effective and
      also must apply for the entire Plan Year, using current year testing, the
      ADP test and the ACP test.

              

      

       

      
        	
                9.8

              	
                Plan
      termination.  An Employer may terminate the Plan during a
      Plan Year in accordance with Plan termination provisions of the Plan and
      this Section.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Acquisition/disposition
      or substantial business hardship.  If the Employer terminates
      the Plan resulting in a short Plan Year, and the termination is on account
      of an acquisition or disposition transaction described in Code Section
      410(b)(6)(C), or if the termination is on account of the Employer’s
      substantial business hardship within the meaning of Code Section 412(d),
      then the Plan remains an ADP Test Safe Harbor and/or ACP Test Safe Harbor
      Plan provided that the Employer satisfies the ADP Test Safe Harbor and/or
      ACP Test Safe Harbor provisions through the effective date of the Plan
      termination.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Other
      termination.  If the Employer terminates the Plan for any reason
      other than as described in Section 9.7(a) above, and the termination
      results in a short Plan Year, the Employer must conduct the termination
      under the provisions of Section 9.7 above, except that the Employer need
      not provide Participants with the right to change their cash or deferred
      elections.

              

      

       

      Except
with respect to any election made by the employer in Article II, this amendment
is hereby adopted by the prototype sponsor on behalf of all adopting employers
on:

      
        
          
          

        

        
          -83
-

          
            

          

        

        
          
          

        

      

      [Sponsor’s
signature and Adoption Date are on file with Sponsor]

       

      NOTE:
The Employer only needs to execute this Amendment if an election has been made
in Article II of this Amendment.

       

      This
amendment has been executed this  29th  day
of June, 2007.

       

      Name of
Plan:   National
Penn Bancshares, Inc.  Capital Accumulation Plan

       

      Name of
Employer:   National
Penn Bancshares Inc.

       

      By :
____/s/ Earl
Housknecht, EVP, HR Director_______

      EMPLOYER

       

      
        
          
          

        

        
          -84
-

          
            

          

        

        
          
          

        

      

      

       

      
        
          	
                  Written
      Administrative Policy On Acceptance of
Rollovers

                

        

      

      

       

      The Basic
Plan Document (BPD) under Section 3.2 indicates that uniform and
nondiscriminatory rules may be established by the Plan Administrator regarding
the acceptance of Rollover Contributions, The following serves as the Plan’s
administrative policy with regard to the acceptance of rollovers into the Plan
and in accordance with Article XII of the Plan’s EGTRRA Amendment, as
applicable:

       

      
        	
                 
      

              	
                ■

              	
                Any
      Rollover Contribution an Employee makes to this Plan will be held in the
      Employee’s Rollover Contribution Account, which is always 100%
      vested.

              

      

       

      
        	
                 
      

              	
                ■

              	
                A
      Participant may withdraw amounts from his/her Rollover Contribution
      Account at any time, in accordance with the distribution rules under
      Section 8.5(a) of the Basic Plan
Document.

              

      

       

      
        	
                 
      

              	
                ■

              	
                A
      “qualified retirement plan” is any tax qualified retirement plan under
      Code §401(a) or any other plan from which distributions are eligible to be
      rolled over into this Plan pursuant to the Code, regulations, or other IRS
      guidance.  A “conduit IRA” is an IRA that holds only assets that
      have been properly rolled over to that IRA from a qualified retirement
      plan under Code §401(a).  To qualify as a Rollover Contribution
      under this Section, the Rollover Contribution must be transferred directly
      from the qualified retirement plan or conduit IRA in a Direct Rollover or
      must be transferred to the Plan by the Employee within sixty (60) days
      following receipt of the amounts from the qualified plan or conduit
      IRA.

              

      

       

      
        	
                 
      

              	
                ■

              	
                An
      Employee may make a Rollover Contribution to the Plan even if the Employee
      is not an Eligible Participant with respect to any or all other
      contributions under the Plan.

              

      

       

      
        	
                 
      

              	
                ■

              	
                An
      Employee who makes a Rollover Contribution to this Plan prior to becoming
      an Eligible Participant shall be treated as a Participant only with
      respect to such Rollover Contribution Account, but shall not be treated as
      an Eligible Participant until he/she otherwise satisfies the eligibility
      conditions under the Plan.

              

      

       

      The
Plan will accept the following type of Rollovers:

       

      
        	
                 
      

              	
                ■

              	
                Section
      401(a) excluding after tax:

              

      

       

      
        	
                 
      

              	
                o

              	
                Profit
      Sharing/Thrift Savings - 401(a)

              

      

      
        	
                 
      

              	
                o

              	
                Employee
      Stock Ownership - 401(a)

              

      

      
        	
                 
      

              	
                o

              	
                401(k)

              

      

      
        	
                 
      

              	
                o

              	
                Simple
      401(k)

              

      

      
        	
                 
      

              	
                o

              	
                Money
      Purchase - 401(a)

              

      

      
        	
                 
      

              	
                o

              	
                Target
      Benefit - 401(a)

              

      

      
        	
                 
      

              	
                o

              	
                Defined
      Benefit Plans:

              

      

      --Pension

      --Cash
Balance Plans

      
        	
                 
      

              	
                ■

              	
                403(a)-
      Qualified Annuity Plan

              

      

       

      
        	
                 
      

              	
                ■

              	
                Section
      403(b) excluding after tax - Custodial Account or Annuity Purchased by a
      Section 501(c)(3) organization or public
school.

              

      

       

      
        	
                 
      

              	
                ■

              	
                Section
      408(a) Individual Retirement
Account

              

      

       

      
        	
                 
      

              	
                ■

              	
                Section
      408(b) Individual Retirement
Annuity

              

      

       

      
        	
                 
      

              	
                ■

              	
                Section
      457(b) Plans maintained by governmental
  employers

              

      

       

      The Plan
Administrator may refuse to accept a Rollover Contribution if the Plan
Administrator reasonably believes the Rollover Contribution (a) is not being
made from a proper plan or conduit IRA; (b) is not being made within sixty (60)
days from receipt of the amounts from a qualified retirement plan or conduit
IRA; (c) could jeopardize the tax-exempt status of the Plan; or (d) could create
adverse tax consequences for the Plan or the Employer.  Prior to
accepting a Rollover Contribution, the Plan Administrator may require the
Employee to provide satisfactory evidence establishing that the Rollover
Contribution meets the requirements of this Section.

       

      
        
          
          

        

        
          -85
-

          
            

          

        

        
          
          

        

      

      The Plan
Administrator may apply different conditions for accepting Rollover
Contributions from qualified retirement plans and conduit IRAs and will advise
Prudential Retirement of any such conditions in writing as
appropriate.  Any conditions on Rollover Contributions must be applied
uniformly to all Employees under the Plan.

       

      EMPLOYER

       

      By
adopting this policy, we direct Prudential Retirement to make any adjustments
that may be needed to its record-keeping system.

       

      Name of
Plan: National Penn Bancshares, Inc. Capital Accumulation Plan

       

      Plan
Number: 002604

       

      Name of
Employer.  National P7 Bancshares, Inc.

       

      
        
          	
                  By: 
      /s/
      Earl Housknecht, EVP, HR Director

                	
                  Date: 
      6/29/07

                
	
                  SIGNATURE
      AND TITLE

                	 
      

        

      

      

       

      
        
          
          

        

        
          -86
-

          
            

          

        

        
          
          

        

      

       

      

       

      
        	
                RESOLUTION

              
	
                 

                National
      Penn Bancshares, Inc.

                National
      Penn Bancshares, Inc.  Capital Accumulation Plan - Plan
      002604

                23-2215075:

                 

              

      

      

       

      RESOLVED: This document, in
conjunction with Article 14 of the Prudential Retirement Services (PRS) Basic
Plan Document #01, as modified by the Loan Policy Addendum, attached hereto,
shall serve as the written loan policy, as required by Department of Labor
Regulation 2550.408 b-1(d)(2), authorized by the Plan, and forming part of the
Plan.

       

      
        	
                1.

              	
                PRS,
      a business unit of The Prudential Insurance Company of America, or
      “Prudential,” is authorized to maintain the records of the participant
      loan program under the Plan or program named above, and if authorized by
      Plan Administrator, to follow its systematic loan processing procedures by
      authorized electronic means or other related method acceptable to
      Prudential.

              

      

       

      
        	
                2.

              	
                The
      procedure for applying for loans, the basis on which loans will be
      approved or disapproved, maximum and minimum amounts of loans, the
      procedure for determining a reasonable rate of interest, the collateral
      required to secure a loan, events constituting default and other important
      information about the loan program is contained in Article 14 of the PRS
      Basic Plan Document #01, as modified by the Loan Policy Addendum, attached
      hereto.

              

      

       

      
        	
                3.

              	
                The
      Plan Administrator is the party responsible for overall control and
      management of the operation and administration of the plan, including but
      not limited to, administration of the loan program, exercise of all
      discretion concerning loans and review and audit of the loan
      program.  Prudential will only serve as a record keeper and
      service provider and will not exercise discretion as a plan
      fiduciary.

              

      

       

      For the
Company and the Plan By:

       

      Signature:  /s/ Earl
Housknecht

       

      Name/Title:
Earl Housknecht, EVP,
HR Director

       

      Date:6/29/07

       

      
        
          
          

        

        
          -87
-

          
            

          

        

        
          
          

        

      

      Section
14.3 shall be modified as follows:

       

      Availability of Participant
Loans.  Participant loans must be made available to
Participants in a reasonably equivalent manner.  The Plan
Administrator may refuse to make a loan to any Participant who is determined to
be not creditworthy.

       

      [X]  The Participant shall be determined to be creditworthy
for purposes of making additional or new loan under the following
conditions;

       

      Any
previous loan that has been defaulted shall not be required to be repaid prior
to the Participant’s application for a new or additional
loan.  However, the primary method of repayment for any additional
loan must be through payroll deduction.

       

      [X]  An Employee may not make and the plan will not accept a
Direct Rollover of a loan from the plan of a Participant’s former employer,
unless as a result of a merger or acquisition.

       

      Section
14.4 shall be modified as follows:

       

      Loan Rate
Monitoring.  Applicable law requires participant loans to bear a
reasonable rate of interest.  A rate is reasonable if it provides the
Plan with a return commensurate with commercial rates for loans made under
similar circumstances.  In general, a Plan’s written loan policy will
describe the procedure for determining a reasonable rate of
interest.  By retaining Prudential, the Plan Sponsor decides to follow
the common practice of determining the interest by reference to the “bank prime
rate.” Unless the Plan Sponsor directs Prudential otherwise in the Plan Criteria
Guidelines, Prudential will make any necessary rate changes based upon the “bank
prime rate” plus 2% reported by the U.S.  Federal Reserve on the last
business day of a calendar quarter effective for loans made on and after the
first business day of the subsequent quarter.  The source for the rate
will be www.federalreserve.gov
or other websites that may provide the same information.

       

      
        	
                a.

              	
                The
      interest rate on Participant loans will be declared quarterly; however,
      the Plan reserves the right to change the basis for determining the
      interest rate prospectively with thirty (30) days
  notice.

              

      

       

      
        	
                b.

              	
                These
      rates will only apply to a loan issued after the change(s) takes
      effect.

              

      

       

      
        	
                 
      

              	
                Section
      14.6 shall be modified as follows:

              

      

       

      [X]  Loans used to acquire any dwelling unit which, within a
reasonable time, is to be used as a principal residence of the Participant shall
allow for a repayment of up to 30 years.

       

      [X]  Loan repayments will be made by a deduction from each
payroll following issuance of the loan.  Repayment will begin as soon
as is administratively practicable following issuance of the loan, but no more
than 2 months from the date the loan is issued.  The Plan
Administrator intends to remit repayments by payroll deduction substantially on
the 45th calendar day from the loan issuance date.

       

      Should
loan repayments not be possible from payroll, payments will be due directly from
the Participant by check or similar payment method.  Should a
Participant not be expected to be able to use payroll repayment or to return
promptly to payroll payment, the Plan Administrator may authorize regular
payment no less frequently than quarterly on a revised schedule of amount and
payment dates calculated to repay the loan with interest in full in
substantially equal payments over the remaining original period of the
loan.

       

      [X]  Loans may be paid in full at any time without
penalty.  Any amount paid which is in excess of the amortized
scheduled payment but less than the total outstanding balance will be applied to
the principal of the loan, unless otherwise directed by the Participant or an
authorized representative of the Employer as of the trade date of
receipt.  Prepayments will not change the amount or timing of
subsequent payments due prior to pay-off of the loan, but will simply reduce the
total number of payments to be made.  Participants may contact the
record keeper in order to obtain a payoff quote that is valid for 10 business
days.

       

      [X]  Military
leave.  The Plan suspends loan payments for any period such
Participant is on military leave, in accordance with Code
§414(u)(4).

       

      
        
          
          

        

        
          -88
-

          
            

          

        

        
          
          

        

      

      Interest.  Interest
on the loan continues to accrue during the period of
suspension.  Military leave personnel with loans will have further
rights as determined by the Soldiers and Sailors Civil Relief Act (generally
limiting the Annual Percentage Rate (APR) to 6% during periods of military
leave).  Service Members Civil Relief Act of 2003 requires that in
order for the 6% APR to apply, the Participant must provide the plan sponsor
with the Military Orders within 180 days after military service
ends.

       

      Repayment
Deadline.  The military employee must repay the loan in full by
the end of the period equal to the original term of the loan
plus the period of
military
service.  However, if the original term of the loan was for
less than 5 years, the term of the loan may be extended to up to 5 years plus
the period of military service.

       

      Post-suspension
payments.  Loan repayments must commence upon completion of the
period of military service.  The amount and frequency of the
post-suspension installments must satisfy the terms of the original
loan.  The suspension of payment provision may increase
post-suspension payments.  Upon the Participant’s return, an
authorized representative of the employer will authorize that the loan be
re-amortized to require equal payments that will repay the loan by the latest
due date.  The suspension of payments provision will increase
post-suspension payments.

       

      Section
14.7 shall be modified as follows:

       

      [X]  The minimum amount that may be borrowed by a Participant
shall be $1000.

       

      [X]  Only 2 outstanding loan(s) are allowed per
Participant.

       

      [X]  Refinancing is not permitted under this
Plan.

       

      Section
14.8 shall be modified as follows:

       

      [X]  Loan repayments will be invested according to the
participant’s investment allocation for current contributions unless otherwise
elected by the participant.

       

      Section
14.9 shall be modified as follows:

       

      [X] This
Plan is not subject to the Joint and Survivor Annuity requirements.  A
spouse’s consent is not required to use a Participant’s account balance as
security for a Participant loan, regardless of the value of the Participant’s
account balance.

       

      Section
14.10 shall be modified as follows:

       

      [X]  If payment is not received, whether because of
insufficient payroll or failure to make a scheduled direct payment, the loan
will be considered in default unless payment is made within a grace
period.  The grace period will be within 90 days after each due date,
but may be extended by determination of the Plan Administrator to the date the
late payment is actually made for specific causes that are generally beyond the
Participant’s control and are consistently determined and applied on a
nondiscriminatory basis.  In no event may the grace period extend
beyond the end of the calendar quarter following the calendar quarter in which
the payment was originally due.

       

      [X]  Loans default upon a determination by the Plan
Administrator (or its agent) of.

       

      
        	
                1.

              	
                Failure
      to pay on time (including within any grace period allowed under loan
      procedures used for the Plan);

              

      

      
        	
                2.

              	
                Death
      of the participant;

              

      

      
        	
                3

              	
                Any
      statement or representation by the participant in connection with the loan
      which is false or incomplete in any material
  respect;

              

      

      
        	
                4.

              	
                Failure
      of the participant to comply with any of the terms of this Note and other
      Loan Documentation;

              

      

      
        	
                5.

              	
                Additional
      items below if checked by Plan
Administrator.

              

      

      

       

      [X]  Participant’s employment with the employer sponsoring
the Plan terminates and the grace period following the due date has
expired.

       

      [X]  If a Participant defaults on a Participant loan, the
Plan may not offset the Participant’s account balance until the Participant is
otherwise entitled to an immediate distribution of the portion of the account
balance that will be offset and such amount being offset is available as
security on the loan, pursuant to item 14.5.  For this purpose, a loan
default is treated as an immediate distribution event to the extent the law does
not prohibit an actual distribution of the type of contributions which would be
offset as a result of the loan default (determined without regard to the consent
requirements, so long as spousal consent was properly obtained at the time of
the loan, if required.  The Participant may repay the outstanding
balance of a defaulted loan (including accrued interest through the date of
repayment) at any time.

       

      
        
          
          

        

        
          -89
-

          
            

          

        

        
          
          

        

      

      Pending
the offset of a Participant’s account balance following a defaulted loan, the
following rules apply to the amount in default.  Post default interest
accrual on a defaulted loan applies to loans initiated after December 31,
2001.

       

      
        	
                (a)

              	
                Interest
      continues to accrue on the amount in default until the time of the loan
      offset or, if earlier, the date the loan repayments are made current or
      the amount is satisfied with other
collateral.

              

      

       

      
        	
                (b)

              	
                A
      subsequent offset of the amount in default is not reported as a taxable
      distribution, except to the extent the taxable portion of the default
      amount was not previously reported by the Plan as a taxable
      distribution.

              

      

       

      
        	
                (c)

              	
                The
      post-default accrued interest included in the loan offset is not reported
      as a taxable distribution at the time of the
  offset.

              

      

       

      

       

      Section
14.11 shall be modified as follows:

       

      Direct
Rollover.

       

      [X]  A Participant may not request a Direct Rollover of the
loan note.  Unless it results from a merger or
acquisition.

       

      

- 90 -cogencoexh101.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

	Exhibit 10.1

	SHARE PURCHASE AGREEMENT

     This SHARE PURCHASE AGREEMENT, dated as of April ___, 2009, by and among Cogenco International, Inc., a Colorado corporation (“Cogenco” or the “Company”) and _________________ an entity organized under the laws of _________________ (“Purchaser’), for the purchase by Purchaser of 520,000 shares of Cogenco common stock (the “Purchased Shares”) as described below and subject to adjustment as provided herein.

	RECITALS

     A.    Cogenco is currently a development stage company, has only limited cash resources, and is currently not actively involved in business operations.

     B.    Purchaser is an investor with experience investing in, and/or working with, development stage companies such as the Company, has been provided all information about the Company he or it, and his or its, advisors have sought (including being afforded the opportunity to ask and receive answers from the Company and its management about the Company’s current and/or contemplated business activities), and is able to bear the risk of losing all of his or its investments in the Purchased Shares.

     C.    Cogenco and Purchaser desire to enter into this agreement pursuant to which Purchaser will purchase from Cogenco, and Cogenco will sell to Purchaser, the restricted common stock described herein.

     D.    Purchaser understands that, should Cogenco common stock be registered under the Securities Exchange Act of 1934, the Purchaser, as the holder of greater than 5% of the outstanding shares, will be obligated to file certain reports with the Securities and Exchange Commission (including reports on Schedule 13D or 13G, as applicable, and reports pursuant to Section 16(a) of the Securities Exchange Act of 1934.

     NOW, THEREFORE, in consideration of the mutual covenants and agreements set forth herein and for good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, the parties hereto agree as follows:

	ARTICLE I

PURCHASE AND SALE OF COMMON SHARES

     1.1    Purchase and Sale of Common Shares. Subject to the terms and conditions herein set forth, Cogenco agrees to issue and sell to Purchaser, and Purchaser agrees to subscribe for and take up, at the Closing, the Purchased Shares.

     1.2    Purchase Price. By no later than May 10, 2009 in a single payment Purchaser shall pay the purchase price of $5.00 (U.S.) per share of Common Stock for a total purchase price of $2,600,000. The Purchaser shall pay the purchase price to Cogenco in accordance with wiring instructions provided to Purchaser.

     1.3    Use of Proceeds. Cogenco intends to use approximately $50,000 received from the Purchaser as working capital for itself, pay $130,000 to Genesis Capital Management Limited

1

(“GCM”) as a finder’s fee pursuant to an agreement between Cogenco and GCM, and lend the balance of the proceeds from the sale of the Purchased Shares (expected to be approximately $2,420,000 to GCM, which to the Knowledge of Cogenco, will use the funds: (i) to repay approximately $185,900 of indebtedness owed by GCM to Cogenco, and the balance for general working capital purposes for itself and certain of its subsidiary or related entities including (without limitation, the entities described in the attached promissory note).

     1.4    Related Party Transaction. The Purchaser understands that the Company’s largest shareholder, Genesis Investment Funds Limited, is controlled by GCM, and this loan can be considered to be a related party transaction. Cogenco cannot offer any assurance that any funds lent to GCM will be sufficient to permit it, or any subsidiary or related entity of GCM, will be sufficient for GCM to carry on its planned business operations. Further, Cogenco cannot offer any assurance that GCA will be able to fully and timely repay any funds Cogenco may lend to GCA. Cogenco plans to loan the funds to GCM pursuant to the promissory note that is attached as an exhibit to this subscription agreement but, in general, Cogenco will have little ability to control GCM’s activities or operations. GCM has provided Cogenco and the Purchaser with copies of GCM’s most recent financial statements which reflect its financial condition and results of operations through its most current fiscal period. Furthermore, the Purchaser acknowledges that the terms of the loan were not negotiated at arms’-length. By purchasing Cogenco common stock, the Purchaser represents that he has discussed the investment and the use of funds with GCM as well as Cogenco, and further acknowledges and approves of the use of proceeds of the Purchaser’s investment.

     1.5    Closing.

          (a) Subject to the satisfaction or waiver of the conditions set forth in Articles IV and V, the subscription for and issuance of the Purchased Shares shall take place at Cogenco’s principal offices (or as Cogenco may otherwise designate), or at such other time and place as the parties shall agree (the “Closing”).

          (b) Delivery. On receipt of payment of the Purchase Price, Cogenco will prepare a stock certificate in the name of Purchaser for the total number of shares purchased and shall deliver the certificate to Purchaser on or after the Closing the stock certificate(s) against payment of the purchase price therefor, by certified check or wire transfer payable to the Company or its designated agent.

	ARTICLE II

REPRESENTATIONS AND WARRANTIES OF COGENCO

     Cogenco represents and warrants to Purchaser as follows:

     2.1    Corporate Existence and Power. Cogenco (a) is a corporation duly organized, validly existing and in good standing under the laws of the jurisdiction of its incorporation; (b) has all requisite power and authority to own and operate its property, to lease the property it operates as lessee and to conduct the business in which it is currently, or is proposed to be, engaged; (c) is not qualified as a foreign corporation in any other state, and (d) has the corporate power and authority to execute, deliver and perform its obligations under this Agreement. Cogenco has no Subsidiaries.

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     2.2    Authorization; No Contravention. The execution, delivery and performance by Cogenco of this Agreement and the transactions contemplated hereby and thereby (a) have been duly authorized by all necessary corporate action; (b) do not contravene the terms of the Articles of Incorporation or the By-laws; (c) do not violate, conflict with or result in any breach, default or contravention of (or with due notice or lapse of time or both result in any breach, default or contravention of), or the creation of any Lien under, any Contractual Obligation of Cogenco or any Requirement of Law applicable to Cogenco; (d) do not give rise to any right of another party thereto to accelerate, terminate or otherwise modify any Contractual Obligation and (e) do not violate any judgment, injunction, writ, award, decree or order of any nature (collectively, “Orders”) of any Governmental Authority against, or binding upon, Cogenco.

     2.3    Governmental Authorization; Third Party Consents. Except for compliance with securities laws in connection with the offer and sale of the Purchased Shares, no approval, consent, compliance, exemption, authorization, confirmation, transfer or other action by, or notice to, or filing with, any Governmental Authority or any other Person, and no lapse of a waiting period under a Requirement of Law, is necessary or required in connection with the execution, delivery or performance (including, without limitation, the sale, issuance and delivery of the Purchased Shares) by, or enforcement against, Cogenco of this Agreement and the other Transaction Documents or the transactions contemplated hereby and thereby.

     2.4    Binding Effect. This Agreement and each of the other Transaction Documents has been duly executed and delivered by Cogenco, and constitutes the legal, valid and binding obligations of each such entity, enforceable against it in accordance with their terms, except as enforceability may be limited by applicable bankruptcy, insolvency, reorganization, fraudulent conveyance or transfer, moratorium or similar laws affecting the enforcement of creditors’ rights generally and by general principles of equity relating to enforceability (regardless of whether considered in a proceeding at law or in equity).

     2.5    Litigation. There are no actions, suits, proceedings, claims, complaints, disputes, arbitrations or investigations (collectively, “Claims”) pending or, to the Knowledge of Cogenco, threatened, at law, in equity, in arbitration or before any Governmental Authority against or involving Cogenco nor to the Knowledge of Cogenco is there any basis for any of the foregoing. The foregoing includes, without limitation, Claims pending or, to the Knowledge of Cogenco, threatened or any basis therefor known by Cogenco involving the prior employment of any employee of Cogenco, their use in connection with the business of such entity of any information or techniques allegedly proprietary to any of their former employers or their obligations under any agreements with prior employers. No Order has been issued by any court or other Governmental Authority against Cogenco or any of Cogenco’s assets, including any Order purporting to enjoin or restrain the execution, delivery or performance of this Agreement or any of the other Transaction Documents.

     2.6    Compliance with Laws.

          (a)    Except as provided herein or in the Disclosure Documents, Cogenco is in compliance with all Requirements of Law and all Orders issued by any court or Governmental Authority against or affecting such entity or its assets. To Cogenco’s Knowledge, there is no existing or proposed Requirement of Law which could reasonably be expected to prohibit or restrict Cogenco from, or otherwise materially adversely effect Cogenco in, conducting its Business in any jurisdiction in which it now conducts or proposes to conduct its Business.

3

 

          (b)    Cogenco has all material licenses, permits, registrations and approvals of any Governmental Authority (collectively, “Permits”) that are necessary or required for the conduct of the Business; Cogenco holds or will acquire such Permits and have made or will make all filings necessary for the conduct of their Business; such Permits as have been obtained are in full force and effect; and no material violations or notices of any violations or deficiencies are or have been received or recorded in respect of any Permit.

          (c)    No material expenditure is presently required by Cogenco to comply with any existing Requirement of Law or Order.

     2.7    Capitalization.

          (a)    The Company currently has 600 million shares of stock authorized, of which 500 million are shares of Common Stock and 100 million are shares of preferred stock. As of April 27, 2009 there are 1,233,000 shares of common stock outstanding and no shares of preferred stock outstanding.

          (b)    There are no options, warrants, conversion privileges, subscription or purchase rights (including any preemptive rights) or other rights outstanding to purchase or otherwise acquire (i) any authorized but unissued, unauthorized or treasury shares of Cogenco, (ii) any Share Equivalents or (iii) other securities of Cogenco, and there are no commitments, contracts, agreements, arrangements or understandings by Cogenco to issue any shares of Cogenco or any Share Equivalents or other securities of Cogenco.

          (c)    The Purchased Shares will, as of the Closing, have been duly authorized, and when issued and sold to Purchaser after payment therefor, will be validly issued, fully paid and non-assessable and not subject to any preemptive or similar rights, will be issued in compliance with the registration and qualification requirements of all applicable securities laws and will be free and clear of all other Liens. All of the issued and outstanding shares of Common Shares are duly authorized, validly issued, fully paid and non-assessable.

     2.8    No Default or Breach; Contractual Obligations. Since April 1, 2008, Cogenco has not received notice of a default and is not in default under, or with respect to, any Contractual Obligation nor does any condition exist that with notice or lapse of time or both would constitute a default or cause the acceleration of any of the obligations of any such entity thereunder.

     2.9    Real Estate. Cogenco does not own any real property. Cogenco leases certain office space at its principal place of business from an unaffiliated party.

     2.10    Charter Documents and Corporate Records. Cogenco has offered to provide to Purchaser true and complete copies of the Articles of Incorporation and Bylaws of Cogenco as in effect on the date hereof (which documents are also filed with the Securities and Exchange Commission). The minute books, or comparable records, of Cogenco are also available to Purchaser at its request and contain true and complete records of all meetings and resolutions of the Board of Directors (and any committee thereof) and shareholders of such entities since the time of organization of such entities and accurately reflect all transactions referred to in such minutes and consents in lieu of meeting.

     2.11    Financial Statements. Cogenco’s Disclosure Documents contain financial statements as described therein.

4

 

     2.12    Taxes.

          (a)    Cogenco has paid all Taxes which have come due and are required to be paid by it through the date hereof, other than Taxes being disputed in good faith for which adequate reserves have been specifically made on the most recent balance sheet delivered to Genesis;

          (b)    Cogenco has timely filed or caused to be filed Tax Returns that it is required to have filed, and all such Tax Returns and other filings are accurate and complete in all material respects;

          (c)    with respect to all Tax Returns of Cogenco, (i) there is no assessment or reassessment proposed or, to the Knowledge of Cogenco, threatened against Cogenco other than assessment in the normal course of filing of Cogenco and (ii) no audit is in progress with respect to any Tax Returns and Cogenco has never been subject to any such audit, no extension of time is in force with respect to any date on which any Tax Return was or is to be filed and no waiver or agreement is in force for the extension of time for the assessment or payment of any Tax;

            (d)    there are no Liens for Taxes on the assets of Cogenco;

            (e)    Cogenco has no liability for Taxes of any Person other than itself;

         (f)    Cogenco has not been and no such entity is in violation (or with notice would be in violation) of any applicable Requirement of Law relating to the payment or withholding of Taxes;

         (g)    Cogenco has duly and timely withheld from employee, officer or director salaries, wages, and other compensation and paid over to the appropriate taxing authorities all material amounts required to be so withheld and paid over for all periods under all applicable laws;

         (h)    there is no contract, agreement, plan or arrangement covering any Person that, individually or collectively, could give rise to the payment of any amount that would not be deductible by Cogenco; and

         (i)    Cogenco will not have any liability on or after the date hereof under any Tax sharing agreement or similar contract to which they have been a party, and all such Tax sharing agreements in effect before the date hereof shall terminate and be of no further force and effect as of the date hereof.

     2.13    No Material Adverse Change; Ordinary Course of Business. Other than as contemplated herein or in the Disclosure Documents,

          (a)    There has not been a Material Adverse Effect other than Cogenco’s continuing expenditure of funds to meet its contractual obligations and in efforts to develop a prototype product for demonstration,

          (b)    Cogenco has not participated in any transaction material to the Condition of Cogenco or otherwise acted outside the ordinary course of business, including, without limitation, declaring or paying any dividend or declaring or making any distribution to its Shareholders,

5

 

     (c)    Cogenco has not engaged in any related party transaction except as set forth in the Disclosure Document.

     (d)    Cogenco has not increased the compensation of any of its officers or the rate of pay of any of its employees,

       (e)    Cogenco has not created or assumed any Lien on a material asset,

     (f)    Cogenco has not entered into any Contractual Obligation, other than in the ordinary course of business or as contemplated by this Agreement, and

     (f)    There has not occurred a material change in the accounting principles or practice of Cogenco.

     2.14    Private Offering. No form of general solicitation or general advertising was used by Cogenco or representatives of Cogenco in connection with the offer or sale of the Purchased Shares or any shares offered to or purchased by the Other Purchasers. No registration of the Purchased Shares or filing of a prospectus in connection therewith, pursuant to the provisions of the Securities Act, applicable rules of the Commission, any other foreign securities laws or any state securities or “blue sky” laws, will be required by the offer, sale or issuance of the Purchased Shares or any shares offered to or purchased by the Other Purchasers. Cogenco agrees that neither it, nor anyone acting on its behalf, shall offer to sell the Purchased Shares or any other securities of Cogenco so as to require the registration of the Purchased Shares or filing of a prospectus in connection therewith, pursuant to the provisions of the Securities Act, applicable rules and instruments of the Commission, or any state securities or “blue sky” laws.

     2.15    Employee Benefit Plans. Cogenco has not adopted any retirement, pension, supplemental pension, savings, retirement savings, retiring allowance, bonus, profit sharing, stock purchase, phantom stock, share appreciation rights, deferred compensation, severance or termination pay, change of control, life insurance, medical, hospital, dental care, vision care, drug, sick leave, short term or long term disability, salary continuation, unemployment benefits, vacation, incentive, compensation or other employee benefit plan, program, arrangement, policy or practice whether written or oral, formal or informal, funded or unfunded, registered or unregistered, insured or self-insured that is maintained or otherwise contributed to, or required to be contributed to, by or on behalf of Cogenco for the benefit of current or former employees, directors, officers, shareholders, independent contractors or agents of Cogenco. Cogenco may, in the future adopt health insurance and other insurance and employee benefit plans.

       2.16    Insurance. Cogenco has no insurance policies held by or on behalf of Cogenco.

     2.17    Environmental Matters. To the Knowledge of Cogenco, Cogenco is in full compliance with all applicable Environmental Laws and, without limiting the foregoing, has not caused or permitted the release of a contaminant into the environment except in full compliance with Environmental Laws and all permits or authorizations required pursuant to Environmental Laws have been obtained, are valid and in full force. There is no civil, criminal or administrative judgment, action, suit, demand, claim, hearing, notice or violation, investigation, proceeding or demand letter pending or, to the Knowledge of Cogenco, threatened against Cogenco pursuant to Environmental Laws; and, to the Knowledge of Cogenco, there are no past or present events, conditions, circumstances, activities, practices, incidents, agreements, actions, omissions or plans which could reasonably be expected to prevent full compliance with, or which have given rise to or will give rise to liability under, Environmental Laws.

6

 

     2.18    Broker’s, Finder’s or Similar Fees. There are no brokerage commissions, finder’s fees or similar fees or commissions payable by Cogenco in connection with the transactions contemplated hereby based on any agreement, arrangement or understanding with Cogenco, except that Cogenco is obligated to pay GCM a fee equal to 5% of the total purchase price for the Purchased Shares.

     2.19    Disclosure. The Disclosure Documents are accurate and complete in all material respects as of the dates such documents were filed with the Securities and Exchange Commission.

ARTICLE III

REPRESENTATIONS AND WARRANTIES OF PURCHASER

Purchaser hereby represents and warrants to Cogenco, as follows:

     3.1    Existence and Power. Purchaser, (a) if Purchaser is a non-natural person, is duly organized and validly existing under the laws of the jurisdiction of its formation and (b) has the requisite power and authority to execute, deliver and perform its obligations under this Agreement and to complete the transactions herein contemplated.

     3.2    Authorization; No Contravention. The execution, delivery and performance by Purchaser of this Agreement and each of the other Transaction Documents to which it is a party and the transactions contemplated hereby and thereby, (a) have been duly authorized by all necessary action, (b) if Purchaser is a non-natural person, do not contravene the terms of Purchaser’ organizational documents, or any amendment thereof, and (c) do not violate, conflict with or result in any breach or contravention of, or the creation of any Lien under, any Contractual Obligation of Purchaser or any Requirement of Law applicable to Purchaser, and (d) do not violate any Orders of any Governmental Authority against, or binding upon, Purchaser.

     3.3    Governmental Authorization; Third Party Consents. No approval, consent, compliance, exemption, authorization or other action by, or notice to, or filing with, any Governmental Authority or any other Person, and no lapse of a waiting period under any Requirement of Law, is necessary or required in connection with the execution, delivery or performance (including, without limitation, the purchase of the Purchased Shares) by, or enforcement against, Purchaser of this Agreement and each of the other Transaction Documents to which it is a party or the transactions contemplated hereby and thereby.

     3.4    Binding Effect. This Agreement and each of the other Transaction Documents to which it is a party has been duly executed and delivered by Purchaser, and constitutes the legal, valid and binding obligations of Purchaser, enforceable against him or it in accordance with its terms, except as enforceability may be limited by applicable bankruptcy, insolvency, reorganization, fraudulent conveyance or transfer, moratorium or similar laws affecting the enforcement of creditors’ rights generally or by equitable principles relating to enforceability (regardless of whether considered in a proceeding at law or in equity).

     3.5    Purchase for Own Account. The Purchased Shares to be acquired by Purchaser pursuant to this Agreement are being or will be acquired for his or its own account and with no intention of distributing or reselling such Purchased Shares or any part thereof in any transaction that would be in violation of the securities laws of the United States of America or any state, without prejudice, however, to the rights of Purchaser at all times to sell or otherwise dispose of

7

 

all or any part of such Purchased Shares under an effective registration statement under the Securities Act, or under an exemption from such registration available under the Securities Act, and subject, nevertheless, to the disposition of Purchaser’s property being at all times within its control. If Purchaser should in the future decide to dispose of any of such Purchased Shares, Purchaser understands and agrees that he or it may do so only in compliance with the Securities Act and applicable state securities laws, as then in effect. Purchaser agrees to the imprinting, so long as required by law, of a legend on certificates representing all of his or its Purchased Shares to the following effect:

THE SECURITIES REPRESENTED BY THIS CERTIFICATE HAVE NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED (THE “ACT”), OR THE SECURITIES LAWS OF ANY STATE. THE SECURITIES MAY NOT BE TRANSFERRED EXCEPT PURSUANT TO AN EFFECTIVE REGISTRATION STATEMENT UNDER SUCH ACT AND APPLICABLE STATE SECURITIES LAWS OR PURSUANT TO AN APPLICABLE EXEMPTION FROM THE REGISTRATION REQUIREMENTS OF SUCH ACT AND SUCH LAWS.

     3.6    Restricted Securities. Purchaser understands that the Purchased Shares will not be registered at the time of their issuance under the Securities Act for the reason that the sale provided for in this Agreement is exempt pursuant to Section 4(2) and/or Regulation S of the Securities Act and that the reliance of Cogenco on such exemption is predicated in part on Purchaser’s representations set forth herein.

     3.7    Broker’s, Finder’s or Similar Fees. There are no brokerage commissions, finder’s fees or similar fees or commissions payable by Purchaser in connection with the transactions contemplated hereby based on any agreement, arrangement or understanding with Purchaser or any action taken by Purchaser. The Purchaser understands Cogenco’s obligation to pay a 5% finder’s fee to GCM as described above and in an agreement between Cogenco and GCM, which payment the Purchaser approves.

     3.8    Review of the Disclosure and Related Documents; Consultation With Advisors. Purchaser has reviewed this Agreement, the documents, agreements, and understandings referred to herein relating to Cogenco and its Business, the Disclosure Documents and the other information provided. Further, Purchaser and his or its advisors have been afforded the opportunity to ask questions of Cogenco and its management, as well as questions of Cogenco’s controlling person GCM. Purchaser has consulted with his or its legal, financial, tax, investment, and accounting advisors regarding this Agreement, the transactions contemplated hereby, to the extent Purchaser deemed consultation with such advisors to be necessary or appropriate in the circumstances. Based on its or his due diligence investigation, Purchaser has no reason to believe that any of the information provided to Purchaser, including the Disclosure Documents, is inaccurate or incomplete in any material respect.

     3.9    Accredited and Non-U.S. Investor Status. Purchaser represents and warrants that Purchaser is an “Accredited Investor” as defined in Section 2(a)(15) of the Securities Act and Rules 215 and 501(a) promulgated under the Securities Act. Purchaser further represents that he or it is a “non-U.S. person” as that term is defined in Regulation S adopted by the Securities and Exchange Commission, and further represents that by reason of Purchaser’ business or financial experience, or through the business or financial experience of his or its advisor(s), Purchaser has the capacity to protect his or its own interest in connection with the transaction contemplated herein.

8

     3.10    Acknowledgement of Risk. Purchaser represents and warrants that Purchaser understands that an investment in Cogenco constitutes one of significant risk (including those risks described in Cogenco’s Disclosure Documents), and Purchaser risks losing his or its entire investment. Cogenco cannot offer any assurance that Purchaser will be able to recover any portion of his or its investment. The risks that impact Cogenco include (but are not limited to) those that are set forth in the Disclosure Documents, including the risks that (i) Cogenco has inadequate working capital; (ii) the Company remains a development stage business with limited operating history and requires substantial funds in addition to the proceeds from the sale of Purchased Shares; (iii) an investment in the Company is highly speculative, and only investors who can afford the loss of their entire investment should consider investing in the Company; (iv) the Purchaser may not be able to liquidate his investment; (v) transferability of the Purchased Shares is extremely limited; and (vi) the Company has not paid any dividends on its Common Stock since inception and does not anticipate the payment of dividends in the foreseeable future.

     3.11    No Insider Trading or Market Manipulation. Purchaser acknowledges that if he or it has received material, non-public information from Cogenco, Purchaser will not engage in any transaction by which Purchaser can be deemed to have taken advantage of its knowledge of material, non-public information about Cogenco, whether in the public market or in a private transaction and whether it occurs in the United States or elsewhere, and Purchaser will not encourage any other person to do so.

     3.12    Anti-Money Laundering. Purchaser represents and warrants that all purchase payments to Cogenco pursuant to this Agreement will be originated directly from a bank or brokerage account in the name of Purchaser. Purchaser represents and warrants that acceptance of these payment remittances by Cogenco will not breach any applicable rules and regulations designed to avoid money laundering.

     3.13    Good Funds. All funds used for the purchase of the Purchased Shares originated directly from a bank or brokerage account in the name of the Purchaser located within the United States of America or another Compliant Jurisdiction as defined in by the Financial Action Task Force on Money Laundering (found at http://www.oecd.org/fatf/) or in any other manner that may violate the Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism (USA PATRIOT ACT) Act of 2001, Pub. L. No. 107-56, 115 Stat. 272, or any similar law or regulation or executive order based on such law.

ARTICLE IV

     CONDITIONS TO THE OBLIGATION OF PURCHASER TO CLOSE

     The obligation of Purchaser to purchase the Purchased Shares, to pay the purchase price therefor and to perform any obligations hereunder shall be subject to the satisfaction as determined by, or waiver by, Purchaser of the following conditions on or before the date of the Closing.

     4.1    Representation and Warranties. The representations and warranties of Cogenco contained in Article II hereof shall be true and correct in all material respects (except for any such representations and warranties which are qualified by their terms by a reference to materiality or Material Adverse Effect, which representation as so qualified shall be true and correct in all respects) at and on the date of the Closing as if made at and on such date.

9

 

     4.2    Compliance with this Agreement. Cogenco shall have performed and complied in all material respects with all of its agreements set forth herein that are required to be performed by any of the foregoing on or before the date of the Closing.

     4.3    Purchased Shares. Cogenco shall have delivered to Purchaser or at Purchaser’ direction certificates in definitive form representing the Purchased Shares, registered in the name of Purchaser (which delivery may be made after the Closing).

4.4    Good Standing. Cogenco shall be in good standing in the state of Colorado.

     4.5    Consents and Approvals. All necessary consents, exemptions, authorizations, or other actions by, or notice to, or filings with, Governmental Authorities and other Persons in respect of all Requirements of Law shall have been obtained and be in full force and effect, and no condition or action shall have been imposed or threatened in connection with obtaining such consents that would adversely affect Cogenco or the Business.

     4.6    No Injunctions. There shall be no temporary restraining order, preliminary or permanent injunction or other order issued by any Governmental Authority preventing or hindering the transactions contemplated by this Agreement or the Transaction Documents from taking effect.

ARTICLE V

CONDITIONS TO THE OBLIGATION OF COGENCO TO CLOSE

     The obligation of Cogenco to issue and sell the Purchased Shares and the obligation of Cogenco to perform its other obligations hereunder shall be subject to the satisfaction as determined by, or waiver by, Cogenco of the following conditions on or before the date of Closing:

     5.1    Representations and Warranties. Purchaser’ representations and warranties contained in Article III hereof shall be true and correct in all material respects (except for any such representations and warranties which are qualified by their terms by a reference to materiality or Material Adverse Effect, which representation as so qualified shall be true and correct in all respects) at and on the date of Closing as if made at and on such date.

     5.2    Payment of Purchase Price. Purchaser shall have delivered the aggregate purchase price to Cogenco for the Purchased Shares to be purchased by Purchaser.

     5.3    No Injunctions. There shall be no temporary restraining order, preliminary or permanent injunction or other order issued by any Governmental Authority preventing or hindering the transactions contemplated by this Agreement or the Transaction Documents from taking effect.

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ARTICLE VI

AFFIRMATIVE COVENANTS

Cogenco hereby covenants and agrees with Purchaser as follows:

6.1    Preservation of Existence. Cogenco shall:

     (a)    preserve and maintain in full force and effect its existence and good standing under the laws of its jurisdiction of formation or organization;

     (b)    preserve and maintain in full force and effect all material rights, privileges, qualifications, applications, licenses and franchises necessary in the normal conduct of its business;

     (c)    conduct the Business in the ordinary course in accordance with sound business practices, keep its properties in good working order and condition (normal wear and tear excepted), and from time to time make all needed repairs to, renewals of or replacements of its properties so that the efficiency of its business operation shall be reasonably maintained and preserved;

     (d)    comply with all Requirements of Law and with the directions of any Governmental Authority having jurisdiction over such entity or its business or property; and

     (e)    file or cause to be filed in a timely manner all reports, applications, estimates and licenses that shall be required by a Governmental Authority.

     6.2    Books and Records. Cogenco shall keep proper books of record and account, in which full and correct entries shall be made of all financial transactions and the assets and business of Cogenco.

     6.3    Consents. Cogenco shall use its reasonable best efforts to obtain all consents and approvals required in connection with the transactions contemplated by this Agreement and the Transactions Documents.

     6.4    Provision of Information. For the avoidance of doubt, no information provided by Cogenco to Purchaser under this Article VI or otherwise shall limit or otherwise affect in any way the rights and remedies of Purchaser under this Agreement, including, without limitation, the right of Purchaser to rely on any conditions to the obligation of Purchaser to close pursuant to Article IV of this Agreement.

ARTICLE VII

DEFINITIONS

     7.1    Definitions. As used in this Agreement, and unless the context requires a different meaning, the following terms have the meanings indicated:

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     “Agreement” means this agreement as the same may be amended, supplemented or modified in accordance with the terms hereof.

     “Articles of Incorporation” means the Articles of Incorporation of Cogenco in effect on the date hereof, as the same may be amended from time to time, which are available upon request.

     “Board of Directors” means the Board of Directors of Cogenco as described in the Disclosure Documents.

“Business” means the business of Cogenco as it currently exists.

     “Business Day” means any day other than a Saturday, Sunday or other day on which commercial banks in the State of Colorado are authorized or required by law or executive order to close.

     “By-laws” means the by-laws of Cogenco in effect on the date hereof, as the same may be amended from time to time.

“Claims” has the meaning set forth in Section 2.5.

“Closing” has the meaning set forth in Section 1.3.

     “Code” means the Internal Revenue Code of 1986, as amended, or any successor statute thereto.

     “Commission” means the United States Securities and Exchange Commission or any similar agency then having jurisdiction to enforce the Securities Act.

“Common Shares” has the meaning set forth in the recitals to this Agreement.

     “Condition of Cogenco” means the assets, business, properties, prospects, operations or condition (financial or otherwise) of Cogenco, taken as a whole.

     “Contingent Obligation” means, as applied to any Person, any direct or indirect liability of that Person with respect to any Indebtedness, lease, dividend, guaranty, letter of credit or other obligation, contractual or otherwise (the “primary obligation”) of another Person (the “primary obligor”), whether or not contingent, (a) to purchase, repurchase or otherwise acquire such primary obligations or any property constituting direct or indirect security therefor, (b) to advance or provide funds (i) for the payment or discharge of any such primary obligation, or (ii) to maintain working capital or equity capital of the primary obligor or otherwise to maintain the net worth or solvency or any balance sheet item, level of income or financial condition of the primary obligor, (c) to purchase property, securities or services primarily for the purpose of assuring the owner of any such primary obligation of the ability of the primary obligor to make payment of such primary obligation, or (d) otherwise to assure or hold harmless the owner of any such primary obligation against loss or failure or inability to perform in respect thereof. The amount of any Contingent Obligation shall be deemed to be an amount equal to the stated or determinable amount of the primary obligation in respect of which such Contingent Obligation is made or, if not stated or determinable, the maximum reasonably anticipated liability in respect thereof.

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     “Contractual Obligations” means, as to any Person, any provision of any security issued by such Person or of any agreement, undertaking, contract, indenture, mortgage, deed of trust or other instrument to which such Person is a party or by which it or any of its property is bound.

     “Disclosure Documents” means this agreement and the reports that Cogenco has filed with the Securities and Exchange Commission under the Securities Exchange Act of 1934, and all exhibits thereto.

“Dollars” or “$” means United States dollars.

     “Environmental Laws” means domestic or foreign federal, provincial or state statutes or regulations, municipal or local by-laws or regulations, decrees, obligations or liabilities pursuant to common or civil laws, as well as orders, judgments or injunctions, administrative policies or codes relating to the environment or to public or worker health and safety.

     “Exchange Act” means the United States Securities Exchange Act of 1934, as amended, and the rules and regulations of the Commission thereunder.

     “GAAP” means generally accepted accounting principles in the United States in effect from time to time.

     “Governmental Authority” means the government of any nation, state, province, city, locality or other political subdivision thereof, any entity exercising executive, legislative, judicial, regulatory or administrative functions of or pertaining to government, and any corporation or other entity owned or controlled, through shares or capital ownership or otherwise, by any of the foregoing.

     “Indebtedness” means, as to any Person, (a) all obligations of such Person for borrowed money (including, without limitation, reimbursement and all other obligations with respect to surety bonds, letters of credit and bankers’ acceptances, whether or not matured), (b) all obligations of such Person to pay the deferred purchase price of property or services, except trade accounts payable and accrued commercial or trade liabilities arising in the ordinary course of business and not more than 90 days past due, (c) all interest rate and currency swaps, caps, collars and similar agreements or hedging devices under which payments are obligated to be made by such Person, whether periodically or upon the happening of a contingency, (d) all indebtedness created or arising under any conditional sale or other title retention agreement with respect to property acquired by such Person (even though the rights and remedies of the seller or lender under such agreement in the event of default are limited to repossession or sale of such property), (e) all obligations of such Person under leases which have been or should be, in accordance with GAAP, recorded as capital leases, (f) all indebtedness secured by any Lien (other than Liens in favor of lessors under leases other than leases included in clause (e)) on any property or asset owned or held by that Person regardless of whether the indebtedness secured thereby shall have been assumed by that Person or is non-recourse to the credit of that Person, and (g) all Contingent Obligations of such Person.

     “Knowledge of Cogenco” means the reasonable or actual knowledge, after due inquiry, of (a) the officers and directors of Cogenco and (b) any employee of Cogenco who has supervisory and managerial authority or specific knowledge with respect to a specific aspect of the Business (provided that such employee shall only be deemed to have “Knowledge” with respect such specific aspect of the Business for purposes of this Agreement).

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“Liabilities” has the meaning set forth in Section 2.18.

     “Lien” means any mortgage, deed of trust, pledge, hypothecation, assignment, encumbrance, lien (statutory or other) or preference, priority, right or other security interest or preferential arrangement of any kind or nature whatsoever (excluding preferred shares and equity related preferences).

     “Material Adverse Effect” means a material adverse change in or effect upon (a) the Condition of Cogenco or (b) the ability of Cogenco to perform its obligations hereunder and under the other Transaction Documents.

“Orders” has the meaning set forth in Section 2.2.

“Permits” has the meaning set forth in Section 2.6.

     “Person” means any individual, firm, corporation, partnership, trust, incorporated or unincorporated association, joint venture, joint stock company, limited liability company, Governmental Authority or other entity of any kind, and shall include any successor (by merger or otherwise) of such entity.

“Purchased Shares” has the meaning set forth in the preamble and in Section 1.1.

“Purchaser” has the meaning set forth in the preamble to this Agreement.

“Requirements of Law” means, as to any Person, any law, statute, treaty, rule, regulation, right, privilege, qualification, license or franchise or determination of an arbitrator or a court or other Governmental Authority or stock exchange, in each case applicable or binding upon such Person or any of its property or to which such Person or any of its property is subject or pertaining to any or all of the transactions contemplated or referred to herein.

     “Securities Act” means the United States Securities Act of 1933, as amended, and the rules and regulations of the Commission thereunder.

     “Share Equivalents” means any security or obligation which is by its terms convertible into or exchangeable or exercisable for Common Shares or other capital shares of Cogenco, including, without limitation any option, warrant or other subscription or purchase right with respect to the Common Shares or such other capital shares.

     “Tax” or, collectively, “Taxes,” means any and all federal, local and foreign taxes, assessments and other governmental charges, duties, impositions and liabilities, including taxes based upon or measured by gross receipts, income, taxable income, profits, sales, use and occupation, and value added, ad valorem, employer health, capital gains, transfer, franchise, withholding, payroll, deductions at source, recapture, employment, excise, capital, lease, service, license, severance, stamp, occupation, premium, environmental, windfall profit and property taxes, customs, duties and other taxes, governmental fees and other like assessments or charges of any kind whatsoever, together with all interest, penalties and additions imposed with respect to such amounts and any obligations under any agreements or arrangements with any other Person with respect to such amounts and including any liability for taxes of a predecessor entity.

     “Tax Returns” means all returns, declarations, reports, claims for refund, information statements and other documents relating to Taxes, including all schedules and attachments

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thereto, and including all amendments thereof, and the term “Tax Return” means any one of them.

     “Transaction Documents” means, collectively, this Agreement and the other documents to be executed or delivered to complete the transactions contemplated hereunder.

ARTICLE VIII

MISCELLANEOUS

8.1    Survival of Representations, Warranties and Covenants.

     (a)    All representations, warranties and covenants made by Cogenco in or pursuant to this Agreement shall be considered to have been relied upon by Purchaser. All of the representations, warranties and covenants made herein shall survive the execution and delivery of this Agreement (regardless of any investigation made by Purchaser or on their behalf) for a period of three years from the Closing Date.

     (b)    All representations, warranties and covenants made by Purchaser in or pursuant to this Agreement shall be considered to have been relied upon by Cogenco. All of the representations, warranties and covenants made herein shall survive the execution and delivery of this Agreement (regardless of any investigation made by Cogenco or on their behalf) for a period of three years from the Closing Date. This includes, without limitation, Purchaser’ obligation set forth in Section 1.2 hereof.

     8.2    Notices. All notices, demands and other communications provided for or permitted hereunder shall be made in writing and shall be by registered or certified first-class mail, return receipt requested, telecopier, courier service or personal delivery:

(a)    if to Cogenco:

Cogenco International, Inc.

                       6400 S. Fiddlers Green Cir., Suite 1840 

                       Greenwood Village, CO 80111

(b)    if to Purchaser, to the address set forth beneath the Purchaser’s signature.

All such notices, demands and other communications shall be deemed to have been duly given when delivered by hand, if personally delivered; when delivered by courier, if delivered by commercial courier service; five Business Days after being deposited in the mail, postage prepaid, if mailed; and when receipt is mechanically acknowledged, if delivered by facsimile or electronic mail. Any party may by notice given in accordance with this Section 8.2 designate another address or Person for receipt of notices hereunder.

     8.3    Successors and Assigns; Third Party Beneficiaries. This Agreement shall inure to the benefit of and be binding upon the successors and permitted assigns of the parties hereto. No Person other than the parties hereto and their successors and permitted assigns is intended to be a beneficiary of this Agreement.

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8.4    Amendment and Waiver.

     (a)    No failure or delay on the part of the parties hereto in exercising any right, power or remedy hereunder shall operate as a waiver thereof, nor shall any single or partial exercise of any such right, power or remedy preclude any other or further exercise thereof or the exercise of any other right, power or remedy. The remedies provided for herein are cumulative and are not exclusive of any remedies that may be available to the parties hereto at law, in equity or otherwise.

     (b)    Any amendment, supplement or modification of or to any provision of this Agreement, any waiver of any provision of this Agreement, and any consent to any departure by Cogenco or Genesis from the terms of any provision of this Agreement, shall be effective (i) only if it is made or given in writing and signed by Cogenco and Genesis purchasing a majority of the Purchased Shares, and (ii) only in the specific instance and for the specific purpose for which made or given. Except where notice is specifically required by this Agreement, no notice to or demand on the parties hereto in any case shall entitle the parties hereto to any other or further notice or demand in similar or other circumstances.

     8.5    Counterparts. This Agreement may be executed in any number of counterparts and by the parties hereto in separate counterparts, each of which when so executed shall be deemed to be an original and all of which taken together shall constitute one and the same agreement.

     8.6    Headings. The headings in this Agreement are for convenience of reference only and shall not limit or otherwise affect the meaning hereof.

     8.7    GOVERNING LAW. THIS AGREEMENT SHALL BE GOVERNED BY AND CONSTRUED IN ACCORDANCE WITH THE LAWS OF COLORADO WITHOUT REGARD TO THE PRINCIPLES OF CONFLICTS OF LAW THEREOF.

     8.8    Jurisdiction. Each party to this Agreement hereby irrevocably agrees that any legal action or proceeding arising out of or relating to this Agreement or any agreements or transactions contemplated hereby shall be brought only in the federal courts of District of Colorado and hereby expressly submits to the personal jurisdiction and venue of such courts for the purposes thereof and expressly waives any claim of improper venue and any claim that such courts are an inconvenient forum. Each party hereby irrevocably consents to the service of process of any of the aforementioned courts in any such suit, action or proceeding by the mailing of copies thereof by registered or certified mail, postage prepaid, to the address set forth in Section 8.2, such service to become effective 10 days after such mailing.

     8.9    Severability. If any one or more of the provisions contained herein, or the application thereof in any circumstance, is held invalid, illegal or unenforceable in any respect for any reason, the validity, legality and enforceability of any such provision in every other respect and of the remaining provisions hereof shall not be in any way impaired, unless the provisions held invalid, illegal or unenforceable shall substantially impair the benefits of the remaining provisions hereof.

     8.10    Rules of Construction. Unless the context otherwise requires, references to sections or subsections refer to sections or subsections of this Agreement.

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     8.11    Entire Agreement. This Agreement, together with the exhibits and schedules hereto, and the other Transaction Documents are intended by the parties as a final expression of their agreement and intended to be a complete and exclusive statement of the agreement and understanding of the parties hereto in respect of the subject matter contained herein and therein. There are no restrictions, promises, representations, warranties or undertakings, other than those set forth or referred to herein or therein. This Agreement, together with the exhibits and schedules hereto, and the other Transaction Documents supersede all prior agreements and understandings between the parties with respect to such subject matter.

     8.12    Fees. Each of the parties to this Agreement will pay its own costs, expenses, and fees (including, without limitation, legal fees) incurred by such party in connection with the transactions contemplated by this Agreement.

     8.13    Publicity; Confidentiality. Except as may be required by applicable Requirements of Law, none of the parties hereto shall issue a publicity release or public announcement or otherwise make any disclosure concerning this Agreement, the transactions contemplated hereby or Genesis, without prior approval by the other parties hereto; provided, however, that nothing in this Agreement shall restrict Cogenco from making disclosure required by the federal securities laws including (without limitation) appropriate disclosures required by Item 7.01 of Regulation S-K, as such disclosure is incorporated into Forms 8-K and 10-Q.

     8.14    Further Assurances. Each of the parties shall execute such documents and perform such further acts (including, without limitation, obtaining any consents, exemptions, authorizations or other actions by, or giving any notices to, or making any filings with, any Governmental Authority or any other Person) as may be reasonably required or desirable to carry out or to perform the provisions of this Agreement.

     IN WITNESS WHEREOF, the undersigned have executed, or have caused to be executed, this Agreement on the date first written above.

					
COGENCO INTERNATIONAL, INC.

					
	  	  	By:  	  	/s/      David W. Brenman  
	  	  	  	  	David W. Brenman, President  
	  
	  
	PURCHASER:  	  	  	  	  
	  
	By:  	  	  	  	  
	     				
	     				
	     				
	  
	Telephone:  	  	  	  	  
	Facsimile:  	  	  	  	  
	E-mail:  	  	  	  	  

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	FORM OF NON-NEGOTIABLE PROMISSORY NOTE 
	  
	Date of Note: May __, 2009  	  	Principal  Amount:   $2,420,000  
		  	  

PROMISE TO PAY. For good and valuable consideration, the receipt of which is hereby acknowledged, GENESIS CAPITAL MANAGEMENT LIMITED, a licensed fund management company (“Genesis”) promises to pay to COGENCO INTERNATIONAL, INC. (“Cogenco”), or order, in lawful money of the United States of America, the Principal Amount stated above, together with interest at the rate of 6.000% per annum on the unpaid principal balance from the Date of Note stated above, until paid in full. The interest rate may change under the terms and conditions of the “INTEREST AFTER DEFAULT” section. PAYMENT. Genesis will pay the principal and interest due on this loan on the “Maturity Date,” being one year after the Date of Note. Unless otherwise agreed or required by applicable law, payments will be applied first to any accrued unpaid interest; then to principal; then to any late charges; and then to any unpaid collection costs. The annual interest rate for this Note is computed on the basis of a 360 day year; that is, by applying the ratio of the annual interest rate over a year of 360 days, multiplied by the outstanding principal balance, multiplied by the actual number of days the principal balance is outstanding. Genesis will pay Cogenco at Cogenco’s address, Suite 1840, 6400 South Fiddler’s Green Circle, Greenwood Village, Colorado 80112, or at such other place as Cogenco may designate in writing.

PREPAYMENT; MINIMUM INTEREST CHARGE. Genesis may pay without penalty all or a portion of the amount owed earlier than it is due. Early payments will not, unless agreed to by Cogenco in writing, relieve Genesis of Genesis's obligation to continue to make payments under the payment schedule. Rather, early payments will reduce the principal balance due. Genesis agrees not to send Cogenco payments marked “paid in full”, “without recourse”, or similar language. If Genesis sends such a payment, Cogenco may accept it without losing any of Cogenco’s rights under this Note, and Genesis will remain obligated to pay any further amount owed to Cogenco. All written communications concerning disputed amounts, including any check or other payment instrument that indicates that the payment constitutes "payment in full" of the amount owed or that is tendered with other conditions or limitations or as full satisfaction of a disputed amount must be mailed or delivered to Cogenco at the address set forth above.

LATE CHARGE. If a payment is 11 days or more late, Genesis will be charged 5.000% of the regularly scheduled payment.

INTEREST AFTER DEFAULT. Upon default, including failure to pay upon final maturity, the interest rate on this Note shall be increased to 21.000% per annum. However, in no event will the interest rate exceed the maximum interest rate limitations under applicable law.

DEFAULT. Each of the following shall constitute an event of default (“Event of Default”) under this Note:

Payment Default. Genesis fails to make any payment when due under this Note. 

Other Defaults. Genesis fails to comply with or to perform any other term, obligation, covenant or condition contained in this Note or in any of the related documents or to comply with or to perform any term, obligation, covenant or condition contained in any other agreement between Cogenco and Genesis.

Insolvency. The dissolution or termination of Genesis’ existence as a going business, the insolvency of Genesis, the appointment of a receiver for any part of Genesis’ property, any assignment for the benefit of creditors, any type of creditor workout, or the commencement of any proceeding under any bankruptcy or insolvency laws by or against Genesis.

Creditor or Forfeiture Proceedings. Commencement of foreclosure or forfeiture proceedings, whether by judicial proceeding, self-help, repossession or any other method, by any creditor of Genesis or by any governmental agency against any collateral securing the loan. This includes a garnishment of any of Genesis’ accounts, including deposit accounts, with Cogenco. However, this Event of Default shall not apply if there is a good faith dispute by Genesis as to the validity or reasonableness of the claim which is the basis of the creditor or forfeiture proceeding and if Genesis gives Cogenco written notice of the creditor or forfeiture proceeding and deposits with Cogenco monies or a surety bond for the creditor or forfeiture proceeding, in an amount determined by Cogenco, in its sole discretion, as being an adequate reserve or bond for the dispute.

Adverse Change. A material adverse change occurs in Genesis’ financial condition, or Cogenco believes the prospect of payment or performance of this Note is impaired.

Insecurity. Cogenco in good faith believes itself insecure.

Cure Provisions. If any default, other than a default in payment is curable and if Genesis has not been given a notice of a breach of the same provision of this Note within the preceding twelve months, it may be cured if Genesis, after receiving written notice from Cogenco demanding cure of such default: (1) cures the default within 20 days; or (2) if the cure requires more than 20 days, immediately initiates steps which Cogenco deems in Cogenco’s sole discretion to be sufficient to cure the default and thereafter continues and completes all reasonable and necessary steps sufficient to produce compliance as soon as reasonably practical.

COGENCO'S RIGHTS. Upon default, Cogenco may declare the entire unpaid principal balance under this Note and all accrued unpaid interest immediately due, and then Genesis will pay that amount.

ATTORNEYS’ FEES; EXPENSES. Cogenco may hire or pay someone else to help collect this Note if Genesis does not pay. Genesis will pay Cogenco the reasonable costs of such collection. This includes, subject to any limits under applicable law, Cogenco’s attorneys’ fees and Cogencos legal expenses, whether or not there is a lawsuit, including without limitation attorneys’ fees and legal expenses for bankruptcy proceedings (including efforts to modify or vacate any automatic stay or injunction), and appeals. If not prohibited by applicable law, Genesis also will pay any court costs, in addition to all other sums provided by law.

JURY WAIVER. Cogenco and Genesis hereby waive the right to any jury trial in any action, proceeding, or counterclaim brought by either Cogenco or Genesis against the other.

GOVERNING LAW. This Note will be governed by federal law applicable to Cogenco and, to the extent not preempted by federal law, the laws of the State of Colorado without regard to its conflicts of law provisions. This Note has been accepted by Cogenco in the State of Colorado.

CHOICE OF VENUE. If there is a lawsuit, Genesis agrees upon Cogenco’s request to submit to the jurisdiction of the courts of Denver County, State of Colorado.

RIGHT OF SETOFF. To the extent permitted by applicable law, Cogenco reserves a right of setoff in all amounts Cogenco may owe to Genesis and with respect to Genesis’ ownership of Cogenco common stock. Genesis authorizes Cogenco, to the extent permitted by applicable law, to charge or setoff all sums owing on the indebtedness against any and all such accounts, and, at Cogenco’s option, to administratively freeze all such accounts to allow Cogenco to protect Cogenco’s charge and setoff rights provided in this paragraph.

NO COLLATERAL. This Note is unsecured.

SUCCESSOR INTERESTS. The terms of this Note shall be binding upon Genesis, and upon Genesis’ heirs, personal representatives, successors and assigns, and shall inure to the benefit of Cogenco and its successors and assigns.

GENESIS REPRESENTATIONS. Genesis represents that it has received the full benefit of the Principal Amount, including a portion retained by Cogenco for the repayment of accumulated debt in the total amount of $185,826.57 (deriving from a promissory note dated March 6, 2008 in the original principal amount of $250,000, which note is deemed paid in full). Genesis further represents that it will use the full amount of the remaining proceeds of the loan made to Genesis by Cogenco for the purposes of its subsidiary, Genesis Energy Investments, PLC (“GEI”), an Hungarian entity whose common stock is traded on the Budapest Stock Exchange, and that GEI will use the proceeds it receives as working capital and for the operation of its subsidiary companies, including (without limitation) Genesis Solar España, S.L. (“GSE”), a sociedad limitada formed under Spanish law in the process of financing and building a plant to build a-Si thin film single junction glass in or near Cadíz, Spain. Genesis will provide regular reports to Cogenco regarding the expenditure of the funds received from Cogenco.

GENERAL PROVISIONS. If any part of this Note cannot be enforced, this fact will not affect the rest of the Note. Cogenco may delay or forgo enforcing any of its rights or remedies under this Note without losing them. Genesis understands and agrees that, with or without notice to Genesis, Cogenco may with respect to any other Genesis (a) make one or more additional secured or unsecured loans or otherwise extend additional credit; (b) alter, compromise, renew, extend, accelerate, or otherwise change one or more times the time for payment or other terms of any indebtedness, including increases and decreases of the rate of interest on the indebtedness; (c) exchange, enforce, waive, subordinate, fail or decide not to perfect, and release any security, with or without the substitution of new collateral; (d) apply such security and direct the order or manner of sale thereof, including without limitation, any non-judicial sale permitted by the terms of the controlling security agreements, as Cogenco in its discretion may determine; (e) release, substitute, agree not to sue, or deal with any one or more of Genesis’ sureties, endorsers, or other guarantors on any terms or in any manner Cogenco may choose; and (f) determine how, when and what application of payments and credits shall be made on any other indebtedness owing by such other Genesis. Genesis and any other person who signs, guarantees or endorses this Note, to the extent allowed by law, waive presentment, demand for payment, and notice of dishonor. Upon any change in the terms of this Note, and unless otherwise expressly stated in writing, no party who signs this Note, whether as maker, guarantor, accommodation maker or endorser, shall be released from liability. All such parties agree that Cogenco may renew or extend (repeatedly and for any length of time) this loan or release any party or guarantor or collateral; and take any other action deemed necessary by Cogenco without the consent of or notice to anyone. All such parties also agree that Cogenco may modify this loan without the consent of or notice to anyone other than the party with whom the modification is made.

PRIOR TO SIGNING THIS NOTE, GENESIS READ AND UNDERSTOOD ALL THE PROVISIONS OF THIS NOTE AND CONSULTED WITH ITS LEGAL, FINANCIAL, ACCOUNTING AND OTHER ADVISORS. GENESIS AGREES TO THE TERMS OF THE NOTE.

GENESIS ACKNOWLEDGES RECEIPT OF A COMPLETED COPY OF THIS PROMISSORY NOTE.

THE INDIVIDUAL EXECUTING THE NOTE BELOW REPRESENTS AND WARRANTS TO COGENCO THAT HE HAS EXECUTED THIS NOTE WITH ALL NECESSARY AUTHORITY FROM GENESIS TO DO SO.

			
	GENESIS CAPITAL MANAGEMENT LIMITED  
	  
	X  	  	  
	Name:  	  	                                                               112 Brodie Street  
	Title:  	  	  
	  	  	                                                               Kingstown  
	  	  	                                                               St. Vincent and the Grenadines  
	  	  	                                                               Fax:  
	  	  	                                                               E-mail:

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