Document:

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                                                                     EXHIBIT 4.5

                                PERFICIENT, INC.

                 QUALIFIED RETIREMENT PLAN - BASIC PLAN DOCUMENT

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                                    QUALIFIED
                                   RETIREMENT
                                      PLAN

                                   BASIC PLAN
                                    DOCUMENT

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     QUALIFIED RETIREMENT PLAN AND TRUST
     Defined Contribution Basic Plan Document 04

SECTION ONE  DEFINITIONS

     The following words and phrases when used in the Plan with initial
     capital letters shall, for the purpose of this Plan, have the meanings
     set forth below unless the context indicates that other meanings are
     intended.

     1.01     ADOPTION AGREEMENT

              Means the document executed by the Employer through which it
              adopts the Plan and Trust and thereby agrees to be bound by
              all terms and conditions of the Plan and Trust.

     1.02     BASIC PLAN DOCUMENT

              Means this prototype Plan and Trust document.

     1.03     BENEFICIARY

              Means the individual or individuals designated pursuant to
              Section 6.03(A) of the Plan.

     1.04     BREAK IN ELIGIBILITY SERVICE

              Means a 12 consecutive month period which coincides with an
              Eligibility Computation Period during which an Employee fails
              to complete more than 500 Hours of Service (or such lesser
              number of Hours of Service specified in the Adoption Agreement
              for this purpose).

     1.05     BREAK IN VESTING SERVICE

              Means a Plan Year (or other vesting computation period
              described in Section 1.50) during which an Employee fails to
              complete more than 500 Hours of Service (or such lesser number
              of Hours of Service specified in the Adoption Agreement for
              this purpose).

     1.06     CODE

              Means the Internal Revenue Code of 1986 as amended from
              time-to-time.

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     1.07     COMPENSATION

              A.       Basic Definition

                       For Plan Years beginning on or after January 1, 1989,
                       the following definition of Compensation shall apply:

                       As elected by the Employer in the Adoption Agreement
                       (and if no election is made, W-2 wages will be deemed
                       to have been selected), Compensation shall mean one
                       of the following:

                       1.       W-2 wages. Compensation is defined as
                                information required to be reported under
                                Sections 6041 and 6051, and 6052 of the Code
                                (Wages, tips and other compensation as
                                reported on Form W-2). Compensation is
                                defined as wage, within the meaning of
                                Section 3401(a) of the Code 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 Sections 6041(d)
                                and 6051(a)(3), and 6052 of the Code.
                                Compensation must be determined without
                                regard to any rules under Section 3401(a)
                                that limit the remuneration included in
                                wages based on the nature or location of the
                                employment or the services performed (such
                                as the exception for agricultural labor in
                                Section 3401(a)(2)).

                       2.       Section 3401(a) wages. Compensation is
                                defined as wages within the meaning of
                                Section 3401(a) of the Code, 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
                                (such as the exception for agricultural
                                labor in Section S401(a)(2)).

                       3.       415 safe-harbor compensation. Compensation
                                is defined as wages, salaries, and fees for
                                professional services and other amounts
                                received (without regard to whether or not
                                an amount is paid in cash) for personal
                                services actually rendered in the course of
                                employment with the Employer maintaining the
                                Plan to the extent that the amounts are
                                includible in gross income (including, but
                                not limited to, commissions paid salesmen,
                                compensation for services on the basis of a
                                percentage of profits, commissions on
                                insurance premiums, tips, bonuses, fringe
                                benefits, and reimbursements or other
                                expense allowances under a nonaccountable
                                plan (as described in 1.62-2(c)), and
                                excluding the following:

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                                 a.      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; under a simplified
                                         employee pension plan to the extent
                                         such contributions are deductible by
                                         the Employee, or any distributions
                                         from a plan of deferred
                                         compensation;

                                 b.      Amounts realized from the exercise
                                         of a nonqualified stock option, or
                                         when restricted stock (or property)
                                         held by Employee either becomes
                                         freely transferable or is no longer
                                         subject to a substantial risk of
                                         forfeiture;

                                 c.      Amounts realized from the sale,
                                         exchange or other disposition of
                                         stock acquired under a qualified
                                         stock option; and

                                 d.      Other amounts which received special
                                         tax benefits, or contributions made
                                         by the Employer (whether or not
                                         under a salary reduction agreement)
                                         towards the purchase of an annuity
                                         contract described in Section 403(b)
                                         of the Code (whether or not the
                                         contributions are actually
                                         excludable from the gross income of
                                         the Employee).

                        For any Self-Employed Individual covered wider the
                        Plan, Compensation will mean Earned Income.

               B.       Determination Period And Other Rules

                        Compensation shall include only that Compensation
                        which is actually paid to the Participant during the
                        determination period. Except as provided elsewhere in
                        this Plan, the determination period shall be the Plan
                        Year unless the Employer has selected another period
                        in the Adoption Agreement. If the Employee makes no
                        election, the determination period shall be the Plan
                        Year.

                        Unless otherwise indicated in the Adoption Agreement,
                        Compensation shall include any amount which is
                        contributed by the Employer pursuant to a salary
                        reduction agreement and which is not includible in
                        the gross income of the Employee under Sections 125,
                        402(e)(3), 402(h)(1)(b) or 403(b) of the Code.

                        Where this Plan is being adopted as an amendment and
                        restatement to bring a Prior Plan into compliance
                        with the Tax Reform Act of 1986, such

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                       Prior Plan's definition of Compensation shall apply
                       to Plan Years beginning before January 1, 1989.

              C.       Limits On Compensation

                       For Plan years beginning after December 31, 1986 and
                       before January 1, 1994, the annual Compensation of
                       each Participant taken into account for determining
                       all benefits provided under the Plan for any
                       determination period shall not exceed $200,000. This
                       limitation shall be adjusted by the Secretary at the
                       same time and in the same manner as under Section
                       415(d) of the Code, 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 effective on January 1, 1990.

                       For Plan Years beginning on or after January 1, 1994,
                       the annual Compensation of each Participant taken
                       into account for determining all benefits provided
                       under the Plan for any Plan Year shall not exceed
                       $150,000, as adjusted for increases in the
                       cost-of-living in accordance with Section
                       401(a)(17)(B) of the Internal Revenue Code. The
                       cost-of-living adjustment in effect for a calendar
                       year applies to any determination period beginning in
                       such calendar year.

                       If the period for determining Compensation used in
                       calculating an Employee's allocation for a
                       determination period is a short Plan Year (i.e.,
                       shorter than 12 months), the annual Compensation
                       limit is an amount equal to the otherwise applicable
                       annual Compensation limit multiplied by a fraction,
                       the numerator of which is the number of months in the
                       short Plan Year, and the denominator of which is 12.

                       In determining the Compensation of a Participant for
                       purposes of this limitation, the rules of Section
                       414(q)(6) of the Code shall apply, except in applying
                       such rules, the term "family" shall include only the
                       spouse of the Participant and any lineal descendants
                       of the Participant who have not attained age 19
                       before the close of the year. If, as a result of the
                       application of such rules the adjusted $200,000
                       limitation is exceeded, then (except for purposes of
                       determining the portion of Compensation up to the
                       integration level, if this Plan provides for
                       permitted disparity), the limitation shall be
                       prorated among the affected individuals in proportion
                       to each such individual's Compensation as determined
                       under this Section prior to the application of this
                       limitation.

                       If Compensation for any prior determination period is
                       taken into account in determining an Employee's
                       allocations or benefits for the current determination
                       period, the Compensation for such prior determination

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                       period is subject to the applicable annual
                       Compensation limit in effect for that prior period.
                       For this purpose, in determining allocations in Plan
                       Years beginning on or after January 1, 1989, the
                       annual Compensation limit 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 annual
                       Compensation limit in effect for determination
                       periods beginning before that date is $150,000.

     1.08     CUSTODIAN

              Means an entity specified in the Adoption Agreement as
              Custodian or any duly appointed successor as provided in
              Section 5.09.

     1.09     DISABILITY

              Unless the Employer has elected a different definition in the
              Adoption Agreement, Disability means the inability to engage
              in any substantial, gainful activity by reason of any
              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.

     1.10     EARLY RETIREMENT AGE

              Means the age specified in the Adoption Agreement. The Plan
              will not have an Early Retirement Age if none is specified in
              the Adoption Agreement.

     1.11     EARNED INCOME

              Means the net earnings from self-employment in the trade or
              business with respect to which the Plan is established, 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 Section 404 of the Code.

              Net earnings shall be determined with regard to the deduction
              allowed to the Employer by Section 164(f) of the Code for
              taxable years beginning after December 31, 1989.

     1.12     EFFECTIVE DATE

              Means the date the Plan becomes effective as indicated in the
              Adoption Agreement. However, as indicated in the Adoption
              Agreement, certain provisions may have specific effective
              dates. Further, where a separate date is stated in the

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              Plan as of which a particular Plan provision becomes
              effective, such date will control with respect to that
              provision.

     1.13     ELIGIBILITY COMPUTATION PERIOD

              An Employer's initial Eligibility Computation Period shall be
              the 12 consecutive month period commencing on the Employee's
              Employment Commencement Date. The Employee's subsequent
              Eligibility Computation Periods shall be the 12 consecutive
              month periods commencing on the anniversaries of his or her
              Employment Commencement Date; provided, however, if pursuant
              to the Adoption Agreement, an Employee is required to complete
              one or less Years of Eligibility Service to become a
              Participant, then his or her subsequent Eligibility
              Computation Periods shall be the Plan Years commencing with
              the Plan Year beginning during his or her initial Eligibility
              Computation Period. An Employee does not complete a Year of
              Eligibility Service before the end of the 12 consecutive month
              period regardless of when during such period the Employee
              completes the required number of Hours of Service.

     1.14     EMPLOYEE

              Means any person employed by an Employer maintaining the Plan
              or of any other employer required to be aggregated with such
              Employer under Sections 414(b), (c), (m) or (o) of the Code.

     1.15     EMPLOYER

              Means any corporation, partnership, sole-proprietorship or
              other entity named in the Adoption Agreement and any successor
              who by merger, consolidation, purchase or otherwise assumes
              the obligations of the Plan. A partnership is considered to be
              the Employer of each of the partners and a sole-proprietorship
              is considered to be the Employer of a sole proprietor. Where
              this Plan is maintained by a union or other entity that
              represents its member Employees in the negotiation of
              collective bargaining agreements, the term Employer shall mean
              such union or other entity.

     1.16     EMPLOYER CONTRIBUTION

              Means the amount contributed by the Employer each year as
              determined under this Plan.

     1.17     EMPLOYMENT COMMENCEMENT DATE

              An Employee's Employment Commencement date means the date the
              Employee first performs an Hour of Service for the Employer.

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         1.18    EMPLOYER PROFIT SHARING CONTRIBUTION

                 Means an Employer Contribution made pursuant to the Section of
                 the Adoption Agreement titled "Employer Profit Sharing
                 Contributions." The Employer may make Employer Profit Sharing
                 Contributions without regard to current or accumulated
                 earnings or profits.

         1.19    ENTRY DATES

                 Means the first day of the Plan Year and the first day of the
                 seventh month of the Plan Year, unless the Employer has
                 specified different dates in the Adoption Agreement.

         1.20    ERISA

                 Means the Employee Retirement Income Security Act of 1974 as
                 amended from time-to-time.

         1.21    FORFEITURE

                 Means that portion of a Participant's Individual Account
                 derived from Employer Contributions which he or she is not
                 entitled to receive (i.e., the nonvested portion).

         1.22    FUND

                 Means the Plan assets held by the Trustee for the
                 Participants' exclusive benefit.

         1.23    HIGHLY COMPENSATED EMPLOYEE

                 The term Highly Compensated Employee includes highly
                 compensated active employees and former compensated former
                 employees.

                 A highly compensated active employee includes any Employee who
                 performs service for the Employer during the determination
                 year and who, during the look-back year: (a) received
                 Compensation from the Employer in excess of $75,000 (as
                 adjusted pursuant to section 415(d) of the Code); (b) received
                 Compensation from the Employer in excess of $50,000 (as
                 adjusted pursuant to Section 415(d) of the Code) and was a
                 member of the top-paid group for such year; or (c) was an
                 officer of the Employer and received Compensation during such
                 year that is greater than 50% of the dollar limitation in
                 effect under Section 415(b)(1)(A) of the Code. The term Highly
                 Compensated Employee also includes: (a) Employees who are both
                 described in the preceding sentence if the term "determination
                 year" is substituted for the term "look-back year" and the
                 Employee is one of the 100 Employees who received the most
                 Compensation from the Employer during the determination year;
                 and (b) Employees who are 5% owners at any time during the
                 look-back year or determination year.

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                 If no officer has satisfied the Compensation requirement of
                 (c) above during either a determination year or look-back
                 year, the highest paid officer for such year shall be treated
                 as a Highly Compensated Employee.

                 For this purpose, the determination year shall be the Plan
                 Year. The look-back year shall be the 12 month period
                 immediately preceding the determination year.

                 A highly compensated former employee includes any Employee who
                 separated from service (or was deemed to have separated) prior
                 to the determination year, performs no service for the
                 Employer during the determination year, and was a highly
                 compensated active employee for either the separation year or
                 any determination year ending on or after the Employee's 55th
                 birthday.

                 If an Employee is, during a determination year or look-back
                 year, a family member of either a 5% owner who is an active or
                 former Employee or a Highly Compensated Employee who is one of
                 the 10 most Highly Compensated Employees ranked on the basis
                 of Compensation paid by the Employer during such year, then
                 the family member and the 5% owner or top 10 Highly
                 Compensated Employee shall be aggregated. In such case, the
                 family member and 5% owner or top 10 Highly Compensated
                 Employee shall be treated as a single Employee receiving
                 Compensation and Plan contributions or benefits equal to the
                 sum of such Compensation and contributions or benefits of the
                 family member and 5% owner or top 10 Highly Compensated
                 Employee. For purposes of this Section, family member includes
                 the spouse, lineal ascendants and descendants of the Employee
                 or former Employee and the spouses of such lineal ascendants
                 and descendants.

                 The determination of who is a Highly Compensated Employee,
                 including the determinations of the number and identity of
                 Employees in the top-paid group, the top 100 Employees, the
                 number of Employees treated as officers and the Compensation
                 that is considered, will be made in accordance with Section
                 414(q) of the Code and the regulations thereunder.

         1.24    HOURS OF SERVICE - Means

                 A.       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; and

                 B.       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

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                          single continuous period ((whether or not such
                          period occurs in a single computation period). Hours
                          under this paragraph shall be calculated and credited
                          pursuant to Section 2530.200b-2 of the Department of
                          Labor Regulations which is incorporated herein by
                          this reference; and

                  C.      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 paragraph (A) or paragraph
                          (B), as the case may be, and under this paragraph
                          (C). These hours will be credited to the Employer 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.      Solely for purposes of determining whether a Break in
                          Eligibility Service or a Break in Vesting Service has
                          occurred in a computation period (the computation
                          period for purposes of determining whether a Break in
                          Vesting Service has occurred is the Plan Year or
                          other vesting computation period described in Section
                          1.50), an individual who is absent from work for
                          maternity or paternity reasons shall 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 (1) 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 shall be credited (1) in the Eligibility
                          Computation Period or Plan Year or other vesting
                          computation period described in Section 1.50 in which
                          the absence begins if the crediting is necessary to
                          prevent Break in Eligibility Service or a Break in
                          Vesting Service in the applicable period, or (2) in
                          all other cases, in the following Eligibility
                          Computation Period or Plan Year or other vesting
                          computation period described in Section 1.50.

                  E.      Hours of Service will be credited for employment with
                          other members of an affiliated service group (under
                          Section 414(m) of the Code), a controlled group of
                          corporations (under Section 414(b) of the Code), or a
                          group of trades or businesses under common control
                          (under Section 414(c) of the Code) of which the
                          adopting Employer is a member, and any other entity
                          required to be aggregated with the Employer pursuant
                          to Section 414(o) of the Code and the regulations
                          thereunder.

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                          Hours of Service will also be credited for any
                          individual considered an Employee for purposes of
                          this Plan under Code Sections 414(n) or 414(o) and
                          the regulations thereunder.

                  F.      Where the Employer maintains the plan of a
                          predecessor employer, service for such predecessor
                          employer shall be treated as service for the
                          Employer.

                  G.      The above method for determining Hours of Service may
                          be altered as specified in the Adoption Agreement.

         1.25     INDIVIDUAL ACCOUNT

                 Means the account established and maintained under this Plan
                 for each Participant in accordance with Section 4.01.

         1.26    INVESTMENT FUND

                 Means a subdivision of the Fund established pursuant to
                 Section 5.05.

         1.27    KEY EMPLOYEE

                 Means any person who is determined to be a Key Employee under
                 Section 10.08.

         1.28    LEASED EMPLOYEE

                 Means any person (other than an Employee of the recipient) who
                 pursuant to an agreement between the recipient and any other
                 persons ("leasing organization") has performed services for
                 the recipient (or for the recipient and related persons
                 determined in accordance with Section 414(n)(6) of the Code)
                 on a substantially full time basis for a period of at least
                 one year, and such services are of a type historically
                 performed by Employees in the business field of the recipient
                 Employer. Contributions or benefits provided a Leased Employee
                 by the leasing organization which are attributable to services
                 performed for the recipient Employer shall be treated as
                 provided by the recipient Employer.

                 A Leased Employee shall not be considered an Employee of the
                 recipient if: (1) such employee is covered by a money purchase
                 pension plan providing: (a) a nonintegrated employer
                 contribution rate of at least 10% of compensation, as defined
                 in Section 415(c)(3) of the Code, but including amounts
                 contributed pursuant to a salary reduction agreement which are
                 excludable from the employee's gross income under Section 125,
                 Section 402(e)(3), Section 402(h)(1)(B) or Section 403(b) of
                 the Code, (b) immediate participation, and (c) full and
                 immediate vesting; and (2) Leased Employees do not constitute
                 more than 20% of a recipient's nonhighly compensated work
                 force.

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         1.29    NONDEDUCTIBLE EMPLOYEE CONTRIBUTI0NS

                 Means any contribution 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 account to which earnings and losses are allocated.

         1.30    NORMAL RETIREMENT AGE

                 Means the age specified in the Adoption Agreement. However, if
                 the Employer enforces a mandatory retirement age which is less
                 than the Normal Retirement Age, such mandatory age is deemed
                 to be the Normal Retirement Age. If no age is specified in the
                 Adoption Agreement, the Normal Retirement Age shall be age 65.

         1.31    OWNER - EMPLOYEE

                 Means an individual who is a sole proprietor, or who is a
                 partner owning vote than 10% of either the capital or profits
                 interest of the partnership.

         1.32    PARTICIPANT

                 Means any Employee or former Employee of the Employer who has
                 met the Plan's eligibility requirements, has entered the Plan
                 and who is or may become eligible to receive a benefit of any
                 type from this Plan or whose Beneficiary may be eligible to
                 receive any such benefit.

         1.33    PLAN

                 Means the prototype defined contribution plan adopted by the
                 Employer. The Plan consists of this Basic Plan Document plus
                 the corresponding Adoption Agreement as completed and signed
                 by the Employer.

         1.34    PLAN ADMINISTRATOR

                 Means the person or persons determined to be the Plan
                 Administrator in accordance with Section 8.01.

         1.35    PLAN YEAR

                 Means the 12 consecutive month period which coincides with the
                 Employer's fiscal year or such other 12 consecutive month
                 period as is designated in the Adoption Agreement.

         1.36    PRIOR PLAN

                 Means a plan which was amended or replaced by adoption of this
                 Plan document as indicated in the Adoption Agreement.

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         1.37    PROTOTYPE SPONSOR

                 Means the entity specified in the Adoption Agreement that
                 makes this prototype plan available to employers for adoption.

         1.38    QUALIFYING PARTICIPANT

                 Means a Participant who has satisfied the requirements
                 described in Section 3.01(B)(2) to be entitled to share in any
                 Employer Contribution (and Forfeitures, if applicable) for a
                 Plan Year.

         1.39    RELATED EMPLOYER

                 Means an employer that may be required to be aggregated with
                 the Employer adopting this Plan for certain qualification
                 requirements under Sections 414(b), (c), (m) or (o) of the
                 Code (or any other employer that has ownership in common with
                 the Employer). A Related Employer may participate in this Plan
                 if so indicated in the Section of the Adoption Agreement
                 titled "Employer Information" or if such Related Employer
                 executes a Related Employer Participation Agreement.

         1.40    RELATED EMPLOYER PARTICIPATION AGREEMENT

                 Means the agreement under this prototype Plan that a Related
                 Employer may execute to participate in this Plan.

         1.41    SELF-EMPLOYED INDIVIDUAL

                 Means an individual who has Earned Income for the taxable year
                 from the trade or business for which the Plan is established
                 also, 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.

         1.42    SEPARATE FUND

                 Means a subdivision of the Fund held in the name of a
                 particular Participant representing certain assets held for
                 that Participant. The assets which comprise a Participant's
                 Separate Fund are those assets earmarked for him or her and
                 those assets subject to the Participant's individual direction
                 pursuant to Section 5.14.

         1.43    TAXABLE WAGE BASE

                 Means, with respect to any taxable year, the contribution and
                 benefit base in effect under Section 230 of the Social
                 Security Act at the beginning of the Plan Year.

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         1.44    TERMINATION OF EMPLOYMENT

                 A Termination of Employment of an Employee of an Employer
                 shall occur whenever his or her status as an Employee of such
                 Employer ceases for any reason other than death. An Employee
                 who does not return to work for the Employer on or before the
                 expiration of an authorized leave of absence from such
                 Employer shall be deemed to have incurred a Termination of
                 Employment when such leave ends.

         1.45    TOP-HEAVY PLAN

                 This Plan is a Top-Heavy Plan for any Plan Year if it is
                 determined to be such pursuant to Section 10.08.

         1.46    TRUSTEE

                 Means an individual, individuals or corporation specified in
                 the Adoption Agreement as Trustee or any duly appointed
                 successor as provided in Section 5.09. Trustee shall mean
                 Custodian in the event the financial organization named as
                 Trustee does not have full trust powers.

         1.47    VALUATION DATE

                 Means the date or dates as specified in the Adoption
                 Agreement. If no date is specified in the Adoption Agreement,
                 the Valuation Date shall be the last day of the Plan Year and
                 each other date designated by the Plan Administrator which is
                 selected in a uniform and nondiscriminatory manner when the
                 assets of the Fund are valued at their then fair market value.

         1.48    VESTED

                 Means nonforfeitable, that is, a claim which is unconditional
                 and legally enforceable against the Plan obtained by a
                 Participant or the Participant's Beneficiary to that part of
                 an immediate or deferred benefit under the Plan which arises
                 from a Participant Years of Vesting Service.

         1.49    YEAR OF ELIGIBILITY SERVICE

                 Means a 12 consecutive month period which coincides with an
                 Eligibility Computation Period during which an Employee
                 completes at least 1,000 Hours of Service (or such lesser
                 number of Hour's of Service specified in the Adoption
                 Agreement for this purpose). An Employee does not complete a
                 Year of Eligibility Service before the end of the 12
                 consecutive month period regardless of when during such period
                 the Employee completes the required number of Hours of
                 Service.

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         1.50     YEAR OF VESTING SERVICE

                  Means a Plan Year during which an Employee completes at least
                  1,000 Hours of Service (or such lesser number of Hours of
                  Service specified in the Adoption Agreement for this purpose).
                  Notwithstanding the preceding sentence, where the Employer so
                  indicates in the Adoption Agreement, vesting shall be computed
                  by reference to the 12 consecutive month period beginning with
                  the Employee's Employment Commencement Date and each
                  successive 12 month period commencing on the anniversaries
                  thereof.

                  In the case of a Participant who has 5 or more consecutive
                  Breaks in Vesting Service, all Years of Vesting Service after
                  such Breaks in Vesting Service will be disregarded for the
                  purpose of determining the Vested portion of his or her
                  Individual Account derived from Employer Contributions that
                  accrued before such breaks. Such Participant's prebreak
                  service will count in vesting the postbreak Individual Account
                  derived from Employer Contributions only if either:

                  (A)      such Participant had any Vested right to any portion
                           of his or her Individual Account derived from
                           Employer Contributions at the time of his or her
                           Termination of Employment; or

                  (B)      upon returning to service, the number of consecutive
                           Breaks in Vesting Service is less than his or her
                           number of Years of Vesting Service before such
                           breaks.

                  Separate subaccounts will be maintained for the Participant's
                  prebreak and postbreak portions of his or her Individual
                  Account derived from Employer Contributions. Both subaccounts
                  will share in the gains and losses of the Fund.

                  Years of Vesting Service shall not include any period of time
                  excluded from Years of Vesting Service in the Adoption
                  Agreement.

                  In the event the Plan Year is changed to a new 12-month
                  period, Employees shall receive credit for Years of Vesting
                  Service, in accordance with the preceding provisions of this
                  definition, for each of the Plan Years (the old and new Plan
                  Years) which Overlap as a result of such change.

SECTION TWO ELIGIBILITY AND PARTICIPATION

         2.01     ELIGIBILITY TO PARTICIPATE

                  Each Employee of the Employer, except those Employees who
                  belong to a class of Employees which is excluded from
                  participation as indicated in the Adoption Agreement, shall be
                  eligible to participate in this Plan upon the satisfaction of
                  the age and Years of Eligibility Service requirements in the
                  Adoption Agreement.

                                     - 14 -
<PAGE>

         2.02     PLAN ENTRY

                  A.       If this Plan is a replacement of a Prior Plan by
                           amendment or restatement, each Employee of the
                           Employer who was a Participant in said Prior Plan
                           before the Effective Date shall continue to be a
                           Participant in this Plan.

                  B.       An Employee will become a Participant in the Plan as
                           of the Effective Date if the Employee has met the
                           eligibility requirements of Section 2.01 as of such
                           date. After the Effective Date, each Employee Shall
                           become a Participant on the first Entry Date
                           following the date the Employee satisfies the
                           eligibility requirements of Section 2.01 unless
                           otherwise indicated in the Adoption Agreement.

                  C.       The Plan Administrator shall notify each Employee who
                           becomes eligible to be a Participant under this Plan
                           and shall furnish the Employee with the application
                           form, enrollment forms or other documents which are
                           required of Participants. The eligible Employee shall
                           execute such forms or documents and make available
                           such information as may be required in the
                           administration of the Plan.

         2.03     TRANSFER TO OR FROM INELIGIBLE CLASS

                  If an Employee who had been a Participant becomes ineligible
                  to participate because he or she is no longer a member of an
                  eligible class of Employees, but has not incurred a Break in
                  Eligibility Service, such Employee shall participant
                  immediately upon his or her return to an eligible class of
                  Employees. If such Employee incurs a Break in Eligibility
                  Service, his or her eligibility to participate shall be
                  determined by Section 2.04.

                  An Employee who is not a member of the eligible class of
                  Employees will become a Participant immediately upon becoming
                  a member of the eligible class provided such Employee has
                  satisfied the age and Years of Eligibility Service
                  requirements. If such Employee has not satisfied the age and
                  Years of Eligibility Service requirements as of the date he or
                  she becomes a member of the eligible class, such Employee
                  shall become a Participant on the first Entry Date following
                  the date he or she satisfies those requirements unless
                  otherwise indicated in the Adoption Agreement.

         2.04     RETURN AS A PARTICIPANT AFTER BREAK IN ELIGIBILITY SERVICE

                  A.       Employee Not Participant Before Break - If an
                           Employee incurs a Break in Eligibility Service before
                           satisfying the Plan's eligibility requirements, such
                           Employee's Years of Eligibility Service before such
                           Break in Eligibility Service will not be taken into
                           account.

                                     - 15 -
<PAGE>

                  B.       Nonvested Participants - In the case of a Participant
                           who does not have a Vested interest in his or her
                           Individual Account derived from Employer
                           Contributions, Years of Eligibility Service before a
                           period of consecutive Breaks in Eligibility Service
                           will not be taken into account for eligibility
                           purposes if the number of consecutive Breaks in
                           Eligibility Service in such period equals or exceeds
                           the greater of 5 or the aggregate number of Years of
                           Eligibility Service before such break. Such aggregate
                           number of Years of Eligibility Service will not
                           include any Years of Eligibility Service disregarded
                           under preceding the sentence by reason of prior
                           breaks.

                           If a Participant's Years of Eligibility Service are
                           disregarded pursuant to the preceding paragraph, such
                           Participant will be treated as a new Employee for
                           eligibility purposes. If a Participant's Years of
                           eligibility Service may not be disregarded pursuant
                           to the preceding paragraph, such Participant shall
                           continue to participate in the Plan, or, if
                           terminated, shall participate immediately upon
                           reemployment.

                  C.       Vested Participants - A Participant who has sustained
                           a Break in Eligibility Service and who had a vested
                           interest in all or a portion of his or her Individual
                           Account derived from Employer Contributions shall
                           continue to participate in the Plan, or, if
                           terminated, shall participate immediately upon
                           reemployment.

         2.05     DETERMINATIONS UNDER THIS SECTION

                  The Plan Administrator shall determine the eligibility of each
                  Employee to be a Participant. This determination shall be
                  conclusive and binding upon all persons except as otherwise
                  provided herein or by law.

         2.06     TERMS OF EMPLOYMENT

                  Neither the fact of the establishment of the Plan nor the fact
                  that a common law Employee has become a Participant shall give
                  to that common law Employee any right to continued employment;
                  nor shall either fact limit the right of the Employer to
                  discharge or to deal otherwise with a common law Employee
                  without regard to the effect such treatment may have upon the
                  Employee's rights under the Plan.

         2.07     SPECIAL RULES WHERE ELAPSED TIME METHOD IS BEING USED

                  This Section 2.07 shall apply where the Employer has indicated
                  in the Adoption Agreement that the elapsed time method will be
                  used. When this Section applies, the definitions of year of
                  service, break in service and hour of service in this Section
                  will replace the definitions of Year of Eligibility Service,
                  Year of Vesting Service, Break in Eligibility Service, Break
                  in Vesting Service and Hours of Service found in the
                  Definitions Section of the Plan (Section One).

                                     - 16 -
<PAGE>

                  For purposes of determining an Employee's initial or continued
                  eligibility to Participate in the Plan or the Vested interest
                  in the Participant's Individual Account balance derived from
                  Employer Contributions (except for periods of service which
                  may be disregarded on account of the "rule of parity"
                  described in Sections 1.50 and 2.04) an Employee will receive
                  credit for the aggregate of all time period(s) commencing with
                  the Employee's first day of employment or reemployment and
                  ending on the date a break in service begins. The first day of
                  employment or reemployment is the first day the Employee
                  performs an hour of service. An Employee will also receive
                  credit for any period of severance of less than 12 consecutive
                  months. Fractional periods of a year will be expressed in
                  terms of days.

                  For purposes of this Section, hour of service will mean each
                  hour for which an Employee is paid or entitled to payment for
                  performance of duties for the Employer. Break in service is a
                  period of severance of at least 12 consecutive months. Period
                  severance is a continuous period of time during which the
                  Employee is not employed by the Employer. Such period begins
                  on the date the Employee retires, quits or is discharged, or
                  if earlier, the 12 month anniversary of the date on which the
                  Employee was otherwise first absent from service.

                  In the case of an individual who is absent from work for
                  maternity or paternity reasons, the 12 consecutive month
                  period beginning on the first anniversary of the first date of
                  such absence shall not constitute a break in service. For
                  purposes of this paragraph, an absence from work for maternity
                  or paternity reasons means an absence (1) by reason of the
                  pregnancy of the individual, (2) by reason of the birth of a
                  child of the individual, (3) by reason of the placement of a
                  child with the individual 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.

                  Each Employee will share in Employer Contributions for the
                  period beginning on the date the Employee commences,
                  participation under the Plan and ending on the date on which
                  such Employee severs employment with the Employer or is no
                  longer a member of an eligible class of Employees.

                  If the Employer is a member of an affiliated service group
                  (under Section 414(m) of the Code), a controlled group of
                  Corporations (under Section 414(b) of the Code), a group of
                  trades or businesses under common control (under Section
                  414(c) of the Code), or any other entity required to be
                  aggregated with the Employer pursuant to Section 414(o) of the
                  Code, service will be credited for any employment for any
                  period of time for any other member of such group. Service
                  will also be credited for any individual required under
                  Section 414(n) or Section 414(o) to be considered an Employee
                  of any Employer aggregated under Section 414(b), (c) or (m) of
                  the Code.

                                     - 17 -
<PAGE>

         2.08     ELECTION NOT TO PARTICIPATE

                  This Section 2.08 will apply if this Plan is a nonstandardized
                  plan and the Adoption Agreement so provides. It this Section
                  applies, then an Employee or a Participant may elect not to
                  participate in the Plan for one or more Plan Years. The
                  Employer may not contribute for an Employee or Participant for
                  any Plan Year during which such Employee's or Participant's
                  election not to participate is in effect. Any election not to
                  participate must be in writing and filed with the Plan
                  Administrator.

                  The Plan Administrator shall establish such uniform and
                  nondiscriminatory rules as it deems necessary or advisable to
                  carry out the terms of this Section, including, but not
                  limited to, rules prescribing the timing of the filing of
                  elections not to participate and the procedures for electing
                  to re-participate in the Plan.

                  An Employee or Participant continues to earn credit for
                  vesting and eligibility purposes for each Year of Vesting
                  Service or Year of Eligibility Service he or she completes and
                  his or her Individual Account (if any) will share in the gains
                  or losses of the Fund during the periods he or she elects not
                  to participate.

SECTION THREE CONTRIBUTIONS

         3.01     EMPLOYER CONTRIBUTIONS

                  A.       Obligation to Contribute - The Employer shall make
                           contributions to the Plan in accordance with the
                           contribution formula specified in the Adoption
                           Agreement. If this Plan is a profit sharing plan, the
                           Employer shall, in its sole discretion, make
                           contributions without regard to current or
                           accumulated earnings or profits.

                  B.       Allocation Formula and the Right to Share in the
                           Employer Contribution -

                           1.       General - The Employer Contribution for any
                                    Plan Year will be allocated or contributed
                                    to the Individual Accounts of Qualifying
                                    Participants in accordance with the
                                    allocation or contribution formula specified
                                    in the Adoption Agreement. The Employer
                                    Contribution for any Plan Year will be
                                    allocated to each Participant's Individual
                                    Account as of the last day of that Plan
                                    Year.

                                    Any Employer Contribution for a Plan Year
                                    must satisfy Section 401(a)(4) and the
                                    regulations thereunder for such Plan Year.

                           2.       Qualifying Participants - A Participant is a
                                    Qualifying Participant and is entitled to
                                    share in the Employer Contribution for any
                                    Plan Year if the Participant was a
                                    Participant on at least one day during

                                     - 18 -
<PAGE>

                                    the Plan Year and satisfies any additional
                                    conditions specified in the Adoption
                                    Agreement. If this Plan is a standardized
                                    plan, unless the Employer specifies more
                                    favorable conditions in the Adoption
                                    Agreement, a Participant will not be a
                                    qualifying Participant for a Plan Year if he
                                    or she incurs a Termination of Employment
                                    during such Plan Year with not more than 500
                                    Hours of Service if he or she is not an
                                    Employee on the last day of the Plan Year.
                                    The determination of whether a Participant
                                    is entitled to share in the Employer
                                    Contribution shall be made as of the last
                                    day of each Plan Year.

                           3.       Special Rules for Integrated Plan - This
                                    Plan may not allocate contributions based on
                                    an integrated formula if the Employer
                                    maintains any other plan that provides for
                                    allocation of contributions based on an
                                    integrated formula that benefits any of the
                                    same Participants. If the Employer has
                                    selected the integrated contribution or
                                    allocation formula in the Adoption Agreement
                                    then the maximum disparity rate shall be
                                    determined in accordance with the following
                                    table.

<TABLE>
<CAPTION>
                             MAXIMUM DISPARITY RATE

                                                               TOP-HEAVY                  NONSTANDARDIZED AND
      INTEGRATION LEVEL            MONEY PURCHASE           PROFIT SHARING            NON-TOP-HEAVY PROFIT SHARING
<S>                                <C>                      <C>                       <C>
Taxable Wage Bast (TWB)                 5.7%                     2.7%                             5.7%

More than $0 but not more               5.7%                     2.7%                             5.7%
than 20% of TWB

More than 20% of TWB but not            4.3%                     1.3%                             4.3%
more than 80% of TWB

More than 80% of TWB but not            5.4%                     2.4%                             5.4%
more than TWB

</TABLE>

                                     - 19 -
<PAGE>

                  C.       Allocation of Forfeitures - Forfeitures for a Plan
                           Year which arise as a result of the application of
                           Section 6.01(D) shall be allocated as follows:

                           1.       Profit Sharing Plan - if this is a profit
                                    sharing plan, unless the Adoption Agreement
                                    indicates otherwise, Forfeitures shall be
                                    allocated in the manner provided in Section
                                    3.01(B) (for Employer Contributions) to the
                                    Individual Accounts of Qualifying
                                    Participants who are entitled to share in
                                    the Employer Contribution for such Plan
                                    Year. Forfeitures shall be allocated as of
                                    the last day of the Plan Year during which
                                    the Forfeiture arose (or any subsequent Plan
                                    Year if indicated in the Adoption
                                    Agreement).

                           2.       Money Purchase Pension and Target Benefit
                                    Plan - If this Plan is a money purchase plan
                                    or a target benefit plan, unless the
                                    Adoption Agreement indicates otherwise,
                                    Forfeitures shall be applied towards the
                                    reduction of Employer Contributions to the
                                    Plan. Forfeitures shall be allocated as of
                                    the last day of the Plan Year during which
                                    the Forfeitures arose (or any subsequent
                                    Plan Year if indicated in the Adoption
                                    Agreement)

                  D.       Timing of Employer Contribution - The Employer
                           Contribution for each Plan Year shall be delivered to
                           the Trustee (or Custodian, if applicable) not later
                           than the due date for filing the Employer's income
                           tax return for its fiscal year in which the Plan Year
                           ends, including extensions thereof.

                  E.       Minimum Allocation for Top-Heavy Plans - The
                           contribution and allocation provisions of this
                           Section 3.01(E) shall apply for any Plan Year with
                           respect to which this Plan is a Top-Heavy Plan.

                           1.       Except as otherwise provided in (3) and (4)
                                    below, the Employer Contributions and
                                    Forfeitures allocated on behalf of any
                                    Participant who is not a Key Employee shall
                                    not be less than the lesser of 3% of such
                                    Participant's Compensation or (in the case
                                    where the Employer has no defined benefit
                                    plan which designates this Plan to satisfy
                                    Section 401 of the Code) the largest
                                    percentage of Employer Contributions and
                                    Forfeitures, as a percentage of the first
                                    $200,000 ($150,000 for Plan Years beginning
                                    after December 31, 1993), (increased by any
                                    cost of living adjustment made by the
                                    Secretary of Treasury or the Secretary's
                                    delegate) of the Key Employee's
                                    Compensation, allocated on behalf of any Key
                                    Employee to that year. The minimum
                                    allocation is determined without regard to
                                    any Social Security contribution. The
                                    Employer may, in the Adoption Agreement,
                                    limit the Participants who are entitled to
                                    receive the minimum allocation. This minimum
                                    allocation shall be made even though under
                                    other Plan provisions,

                                     - 20 -
<PAGE>

                                    the Participant would not otherwise be
                                    entitled to receive an allocation, or would
                                    have received a lesser allocation for the
                                    year because of (a) the Participant's
                                    failure to complete 1,000 Hours of Service
                                    (or any equivalent provided in the Plan), or
                                    (b) the Participant's failure to make
                                    mandatory Nondeductible Employee
                                    Contributions to the Plan, or (c)
                                    Compensation less than a stated amount.

                           2.       For purposes of computing the minimum
                                    allocation, Compensation shall mean
                                    Compensation as defined in Section 1.07 of
                                    the Plan and shall include any amounts
                                    contributed by the Employer pursuant to a
                                    salary reduction agreement and which is not
                                    includible in the gross income of the
                                    Employee under Sections 125, 402(e)(3),
                                    402(h)(1)(B) or 403(b) of the Code even if
                                    the Employer has elected to exclude such
                                    contributions in the definition of
                                    Compensation used for other purposes under
                                    the Plan.

                           3.       The provision in (1) above shall not apply
                                    to any Participant who was not employed by
                                    the Employer on the last day of the Plan
                                    Year.

                           4.       The provision in (1) above shall not apply
                                    to any Participant to the extent the
                                    Participant is covered under any other plan
                                    or plans of the Employer and the Employer
                                    has provided in the adoption agreement that
                                    the minimum allocation or benefit
                                    requirement applicable to Top-Heavy Plans
                                    will be met in the other plan or plans.

                           5.       The minimum allocation required under this
                                    Section 3.01(E) and Section 3.01(F)(1) (to
                                    the extent required to be nonforfeitable
                                    under Code Section 416(b)) may not be
                                    forfeited under Code Section 411(a)(3)(B) or
                                    411(a)(3)(D).

                  F.       Special Requirements for Paired Plans - The Employer
                           maintains paired plans if the Employer has adopted
                           both a standardized profit sharing plan and a
                           standardized money purchase pension plan using this
                           Basic Plan Document.

                           1.       Minimum Allocation- When the paired plans
                                    are top-heavy, the top-heavy requirements
                                    set forth in Section 3.01(E)(1) of the Plan
                                    shall apply.

                                    a.      Same eligibility requirements. In
                                            satisfying the top-heavy minimum
                                            allocation requirements set forth in
                                            Section 3.01(E) of the Plan, if the
                                            Employees benefiting under each of
                                            the paired plans are identical, the
                                            top-heavy minimum

                                     - 21 -
<PAGE>

                                            allocation shall be made to the
                                            money purchase pension plan.

                                    b.      Different eligibility requirements.
                                            In satisfying the top-heavy minimum
                                            allocation requirements set forth in
                                            Section 3.01(E) of the Plan, if the
                                            Employees benefiting under each of
                                            the paired plans are not identical,
                                            the top-heavy minimum allocation
                                            will be made to both of the paired
                                            plans.

                                            A Participant is treated as
                                            benefiting under the Plan for any
                                            Plan Year during which the
                                            Participant received or is deemed to
                                            receive an allocation in accordance
                                            with Section 1.410(b)-3(a).

                           2.       Only One Plan Can Be Integrated - If the
                                    Employer maintains paired plans, only one of
                                    the Plans may provide for the disparity in
                                    contributions which is permitted under
                                    Section 401(l) of the Code. In the event
                                    that both Adoption Agreements provide for
                                    such integration, only the money purchase
                                    pension plan shall be deemed to be
                                    integrated.

                  G.       Return of the Employer Contribution to the Employer
                           Under Special Circumstances - Any contribution made
                           by the Employer because of a mistake of fact must be
                           returned to the Employer within one year of the
                           contribution.

                           In the event that the Commissioner of Internal
                           Revenue determines that the Plan is not initially
                           qualified under the Code, any contributions made
                           incident to that initial qualification by the
                           Employer must be returned to the Employer within one
                           year after the date the initial qualification is
                           denied, but only if the application for 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.

                           In the event that a contribution made by the Employer
                           under this Plan is conditioned on deductibility and
                           is not deductible under Code Section 404, the
                           contribution, to the extent of the amount disallowed,
                           must be returned to the Employer within one year
                           after the deduction is disallowed.

                  H.       Omission of Participant

                           1.       If the Plan is a money purchase plan or a
                                    target benefit plan and, if in any Plan
                                    Year, any Employee who should be included as
                                    a Participant is erroneously omitted and
                                    discovery of such omission

                                     - 22 -
<PAGE>

                                    is not made until after a contribution by
                                    the Employer for the year has been made and
                                    allocated, the Employer shall make a
                                    subsequent contribution to include earnings
                                    thereon, with respect to the omitted
                                    Employer in the amount which the Employer
                                    would have contributed with respect to that
                                    Employee had he or she not been omitted.

                           2.       If the Plan is a profit sharing plan, and if
                                    in any Plan Year, any Employee who should be
                                    included as a Participant is erroneously
                                    omitted and discovery of such omission is
                                    not made until after the Employer
                                    Contribution his been made and allocated,
                                    then the Plan Administrator must re-do the
                                    allocation (if a correction can be made) and
                                    inform the Employee. Alternatively; the
                                    Employer may choose to contribute for the
                                    omitted Employee the amount to include
                                    earnings thereon, which the Employer would
                                    have contributed for the Employee.

         3.02     NONDEDUCTIBLE EMPLOYEE CONTRIBUTION

                  This Plan will not accept Nondeductible Employee Contributions
                  and matching contributions for Plan Years beginning after the
                  Plan Year in which this Plan is adopted by the Employer.
                  Nondeductible Employee Contributions for Plan Years beginning
                  after December 31, 1986, together with any matching
                  contributions as defined in section 401(m) of the Code will be
                  limited so as to meet the nondiscrimination test of Section
                  401(m) of the Code.

                  A separate account will be maintained by the Plan
                  Administrator for the Nondeductible Employee Contributions of
                  each Participant.

                  A Participant may, upon a written request submitted to the
                  Plan Administrator withdraw the lesser of the portion of his
                  or her Individual Account attributable to his or her
                  Nondeductible Employee Contributions or the amount he or she
                  contributed as Nondeductible Employee Contributions.

                  Nondeductible Employee Contributions and earnings thereon will
                  be nonforfeitable at all times. No Forfeiture will occur
                  solely as a result of an Employee's withdrawal of
                  Nondeductible Employee Contributions.

                  The Plan Administrator will not accept deductible employee
                  contributions which 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 of the Fund in the same manner as described
                  in Section 4.03 of the Plan. No part of the deductible
                  employee contribution account will be used to purchase life
                  insurance. Subject to Section 6.05, joint and survivor annuity
                  requirements (if applicable),

                                     - 23 -
<PAGE>

                  the Participant may withdraw any part of the deductible
                  employee contribution account by making a written application
                  to the Plan Administrator.

         3.03     ROLLOVER CONTRIBUTIONS

                  If so indicated in the Adoption Agreement, an Employee may
                  contribute a rollover contribution to the Plan. The Plan
                  Administrator may require the Employee to submit a written
                  certification that the contribution qualifies as a rollover
                  contribution under the applicable provisions of the Code. If
                  it is later determined that all or part of a rollover
                  contribution was ineligible to be rolled into the Plan, the
                  Plan Administrator shall direct that any ineligible amounts,
                  plus earnings attributable thereto, be distributed from the
                  Plan to the Employee as soon as administratively feasible.

                  A separate account shall be maintained by the Plan
                  Administrator for each Employee's rollover contributions which
                  will be nonforfeitable at all times. Such account will share
                  in the income and gains and losses of the Fund in the manner
                  described in Section 4.03 and shall be subject to the Plan's
                  provisions governing distributions.

                  The Employer may, in a uniform and nondiscriminatory manner,
                  only allow Employees who have become Participants in Plan to
                  make rollover contributions.

         3.04     TRANSFER CONTRIBUTIONS

                  If so indicated in the Adoption Agreement, the Trustee (or
                  Custodian, if applicable) may receive any amounts transferred
                  to it from the trustee or custodian of another plan qualified
                  under Code Section 401(a). If it is later determined that all
                  or part of a transfer contribution was ineligible to be
                  transferred into the Plan, the Plan Administrator shall direct
                  that any ineligible amounts, plus earnings attributable
                  thereto, be distributed from the Plan to the Employee as soon
                  as administratively feasible.

                  A separate account shall be maintained by the Plan
                  Administrator for each Employee's transfer contributions which
                  will be nonforfeitable at all times. Such account will share
                  in the income and gains and losses of the Fund in the manner
                  described Section 4.03 and shall be subject to the Plan's
                  provisions governing distributions.

                  The Employer may, in a uniform and nondiscriminatory manner,
                  only allow Employees who have become Participants in the Plan
                  to make transfer contributions.

                                     - 24 -

<PAGE>

     3.05     LIMITATION ON ALLOCATIONS

              A.       If the Participant does not participate in, and has
                       participated in another qualified plan maintained by
                       the Employer or a welfare benefit fund, as defined in
                       Section 419(e) of the Code maintained by the
                       Employer, or an individual medical account, as
                       defined in Section 415(l)(2) of the Code, or a
                       simplified employee pension plan, as defined in
                       Section 408(k) of the Code, maintained by the
                       Employer, which provides an annual addition as
                       defined in Section 3.08(E)(1), the following rules
                       shall apply:

                       1.       The amount of annual additions which may be
                                credited to the Participant's Individual
                                Account for any limitation year will not
                                exceed the lesser of the maximum permissible
                                amount or any other limitation contained in
                                this Plan. If the Employer Contribution that
                                would otherwise be contributed or allocated
                                to the Participant's Individual Account
                                would cause the annual additions for the
                                limitation year to exceed the maximum
                                permissible amount, the amount contributed
                                or allocated will be reduced so that the
                                annual additions for the limitation year
                                will equal the maximum permissible amount.

                       2.       Prior to determining the Participant's
                                actual 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 Compensation for the
                                limitation year, uniformly determined for
                                all Participants similarly situated.

                       3.       As soon as is 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
                                Compensation for the limitation year.

                       4.       If pursuant to Section 3.05(A)(3) or as a
                                result of the allocation of Forfeitures
                                there is an excess amount, the excess will
                                be disposed of as follows:

                                a.      Any Nondeductible Employee
                                        Contributions, to the extent they
                                        would reduce the excess amount, will
                                        be returned the Participant;

                                b.      If after the application of
                                        paragraph (a) an excess amount still
                                        exists, and the Participant is
                                        covered by the Plan at the end of
                                        the limitation year, the excess
                                        amount in the Participant's
                                        Individual Account will be used to
                                        reduce Employer Contributions
                                        (including any allocation of

                                     - 25 -

<PAGE>

                                        Forfeitures) for such Participant in
                                        the next limitation year and each
                                        succeeding limitation year if
                                        necessary;

                                c.      If after the application of
                                        paragraph (b) an excess amount still
                                        exists, and the Participant is not
                                        covered by the Plan at the end of a
                                        limitation year, the excess amount
                                        will be held unallocated in a
                                        suspense account. The suspense
                                        account will be applied to reduce
                                        future Employer Contributions
                                        (including allocation of any
                                        Forfeitures) for all remaining
                                        Participants in the next limitation
                                        year, and each succeeding limitation
                                        year if necessary;

                                d.      If a suspense account is in
                                        existence at any time during a
                                        limitation year pursuant to this
                                        Section, it will not participate in
                                        the allocation of the Fund's
                                        investment gains and losses. If a
                                        suspense account is in existence at
                                        any time during a particular
                                        limitation year, all amounts in the
                                        suspense account must be allocated
                                        and reallocated to the Participants'
                                        Individual Accounts before any
                                        Employer Contributions or any
                                        Nondeductible Employee Contributions
                                        may be made to the Plan for that
                                        limitation year. Excess amounts may
                                        not be distributed to Participants
                                        or former Participants.

              B.       If, in addition to this Plan, the Participant is
                       covered under another qualified master or prototype
                       defined contribution plan maintained by the Employer,
                       a welfare benefit fund maintained by the Employer, an
                       individual medical account maintained by the
                       Employer, or a simplified employee pension maintained
                       by the Employer that provides an annual addition as
                       defined in Section 3.05(E)(1), during any limitation
                       year, the following rules apply.

                       1.       The annual additions which may be credited
                                to a Participant's Individual Account under
                                this Plan for any such limitation year will
                                not exceed the maximum permissible amount
                                reduced by the annual additions credited to
                                a Participant's Individual Account under the
                                other qualified master or prototype plans,
                                welfare benefit funds, individual medical
                                accounts and simplified employee pensions
                                for the same limitation year. If the annual
                                additions with respect the Participant under
                                other qualified master or prototype defined
                                contribution plans, welfare benefit funds,
                                individual medical accounts and simplified
                                employee pensions maintained by the Employer
                                are less than the maximum permissible amount
                                and the Employer Contribution that would
                                otherwise be contributed or allocated to the
                                Participant's Individual Account under this
                                Plan

                                     - 26 -

<PAGE>

                                would cause the annual additions for the
                                limitation year to exceed the limitation,
                                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. If the annual additions with respect
                                to the Participant under such other
                                qualified master or prototype defined
                                contribution plans, welfare benefit funds,
                                individual medical accounts and simplified
                                employee pensions in the aggregate are equal
                                to or greater than the maximum permissible
                                amount, no amount will be contributed or
                                allocated to the Participant's Individual
                                Account under this Plan for the limitation
                                year.

                       2.       Prior to determining the Participant's
                                actual Compensation for the limitation year,
                                the Employer may determine the maximum
                                permissible amount for a Participant in the
                                manner described in Section 3.05(A)(2).

                       3.       As soon as is 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
                                Compensation for the limitation year.

                       4.       If, pursuant to Section 3.05(B)(3) or as a
                                result of the allocation of Forfeitures a
                                Participant's annual additions under Plan
                                and such other plans 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
                                simplified employee pension 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.

                       5.       If an excess amount was allocated to a
                                Participant on an allocation date of this
                                Plan which coincides with an allocation date
                                of another plan, the excess amount
                                attributed to this Plan will be the product
                                of,

                                a.      the total excess amount allocated as
                                        of such date, times

                                b.      the ratio of (i) the annual
                                        additions allocated to the
                                        Participant for the Limitation year
                                        as of such date under this Plan to
                                        (ii) the total annual additions
                                        allocated to the Participant for the
                                        limitation year as of such date
                                        under this and all the other
                                        qualified prototype defined
                                        contribution plans.

                                     - 27 -

<PAGE>

                       6.      Any excess amount attributed to this Plan
                               will be disposed in the manner described in
                               Section 3.05(A)(4).

              C.       If the Participant is covered under another qualified
                       defined contribution plan maintained by the Employer
                       which is not a master or prototype plan, annual
                       additions which may be credited to the Participant's
                       Individual Account under this Plan for any limitation
                       year will be limited in accordance with Sections
                       3.05(B)(1) through 3.05(B)(6) as though the other
                       plan were a master or prototype plan unless the
                       Employer provides other limitations in the Section of
                       the Adoption Agreement titled "Limitation on
                       Allocation - More Than One Plan."

              D.       If the Employer maintains, or at time maintained, a
                       qualified defined benefit 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. The annual additions which may be
                       credited to the Participant's Individual Account
                       under this Plan for any limitation year will be
                       limited in accordance with the Section of the
                       Adoption Agreement titled "Limitation on Allocation -
                       More Than One Plan."

              E.       The following terms shall have the following meanings
                       when used in this Section 3.05:

                       1.       Annual additions: The sum of the following
                                amounts credited to a Participant's
                                Individual Account for the limitation year.

                                a.      Employer Contributions,

                                b.      Nondeductible Employee
                                        Contributions,

                                c.      Forfeitures,

                                d.      amounts allocated, after March
                                        31, 1984, to an individual medical
                                        account, as defined in Section
                                        415(l)(2) of the Code, 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
                                        Section 419A(d)(3) of the Code,
                                        under a welfare benefit fund, as
                                        defined in Section 419(e) of the
                                        Code, maintained by the Employer are
                                        treated as annual additions to a
                                        defined contribution plan, and

                                     - 28 -

<PAGE>

                                e.      allocations under a simplified
                                        employee pension.

                                For this purpose, any excess amount applied
                                under Section 3.05(A)(4) or 3.05(B)(6) in
                                the limitation year to reduce Employer
                                Contributions will be considered annual
                                additions for such limitation year.

                       2.       Compensation: Means Compensation as defined
                                in Section 1.07 of the Plan except that
                                Compensation for purposes of this Section
                                3.05 shall not include any amounts
                                contributed by the Employer pursuant to a
                                salary reduction agreement and which is not
                                includible in the gross income of the
                                Employee under sections 125, 402(e)(3),
                                402(h)(1)(B) or 403(b) of the Code even if
                                the Employer has elected to include such
                                contributions in the definition of
                                Compensation used for other purposes under
                                the Plan. Further, any other exclusion the
                                Employer has elected (such as the exclusion
                                of certain types of pay or pay earned before
                                the Employee enters the Plan) will not apply
                                for purposes of this Section.

                                Notwithstanding the preceding sentence,
                                Compensation for a Participant in a defined
                                contribution plan who is permanently and
                                totally disabled (as defined in Section
                                22(e)(3) of the Code) is the Compensation
                                such Participant would have received for the
                                limitation year if the Participant had been
                                paid at the rate of Compensation paid
                                immediately before becoming permanently and
                                totally disabled; such imputed Compensation
                                tor the disabled Participant may be taken
                                into account only if the Participant is not
                                a Highly Compensated Employee (as defined in
                                Section 414(q) of the Code) and
                                contributions made on behalf of such
                                Participant are nonforfeitable when made.

                       3.       Defined benefit fraction: A fraction, the
                                numerator of which is the sum of the
                                Participant's protected annual benefits
                                under all the defined benefit plans (whether
                                or not terminated) maintained by the
                                Employer, and the denominator of which is
                                the lesser of 125% of the dollar limitation
                                determined for the limitation year under
                                Section 415(b) and (d) of the Code or 140%
                                of the highest average compensation,
                                including any adjustments under Section
                                415(b) of the Code.

                                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,

                                     - 29 -

<PAGE>

                                1986, the denominator of this fraction will
                                not be less than 125% 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 plan after
                                May 5, 1986. The preceding sentence applies
                                only if the defined benefit plans
                                individually and in the aggregate satisfied
                                the requirements of Section 415 of the Code
                                for all limitation years beginning before
                                January 1, 1987.

                       4.       Defined contribution dollar limitation:
                                $30,000 or if greater, one-fourth of the
                                defined benefit dollar limitation set forth
                                in Section 415(b)(1) of the Code as in
                                effect for the limitation year.

                       5.       Defined contribution 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
                                nondeductible employee 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 in Section
                                419(e) of the Code, individual medical
                                accounts, and simplified employee pensions,
                                maintained by the Employer), and the
                                denominator of which is the sum of the
                                maximum aggregate amounts for the current
                                and all prior limitation years of service
                                with the Employer (regardless of whether a
                                defined contribution plan was maintained by
                                the Employer). The maximum aggregate amount
                                in any limitation year is the lesser of 125%
                                of the dollar limitation determined under
                                Section 415(b) and (d) of the Code in effect
                                under Section 415(c)(1)(A) of the Code or
                                35% of the Participant's Compensation for
                                such year.

                                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
                                fraction would otherwise exceed 1.0 under
                                the terms of this Plan. Under the
                                adjustment, an amount equal to the product
                                of (1) the excess of the sum of the
                                fractions over 1.0 times (2) 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

                                     - 30 -

<PAGE>

                                any changes in the terms and conditions of
                                the Plan made after May 5, 1986, but using
                                the Section 415 limitation applicable to the
                                first limitation year beginning on or after
                                January 1, 1987.

                                The annual addition for any limitation year
                                beginning before January 1, 1987, shall not
                                be recomputed to treat all Nondeductible
                                Employee Contributions as annual additions.

                       6.       Employer: For purposes of this Section 3.05,
                                Employer shall mean the Employer that adopts
                                this Plan, and all members of a controlled
                                group of corporations (as defined in Section
                                414(b) of the Code as modified by Section
                                415(h)), all commonly controlled trades or
                                businesses (as defined in Section 414(c) as
                                modified by Section 415(h)) or affiliated
                                service groups (as defined in Section
                                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 Section 414(o) of the
                                Code.

                       7.       Excess amount: The excess of the
                                Participant's annual additions for the
                                limitation year over the maximum permissible
                                amount.

                       8.       Highest average compensation: The average
                                compensation for the three consecutive years
                                of service with the Employer that produces
                                the highest average.

                       9.       Limitation year. A calendar year, or the
                                12-consecutive month period elected by the
                                Employer in the Adoption Agreement. All
                                qualified plans 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.

                       10.      Master or prototype plan: A plan the form of
                                which is the subject of a favorable opinion
                                letter from the Internal Revenue Service.

                       11.      Maximum permissible amount: The maximum
                                annual addition that may be contributed or
                                allocated to a Participant's Individual
                                Account under the Plan for any limitation
                                year shall not exceed the lesser of:

                                a.      the defined contribution dollar
                                        limitation, or

                                b.      25% of the Participant's
                                        Compensation for the limitation
                                        year.

                                     - 31 -

<PAGE>

                                The compensation limitation referred to in
                                (b) shall not apply to any contribution for
                                medical benefits within the meaning of
                                Section 401(h) or Section 419A(f)(2) of the
                                Code) which is otherwise treated as an
                                annual addition under Section 415(l)(1) or
                                419A(d)(2) of the Code.

                                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

                       12.      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 what the
                                Participant would be entitled under the
                                terms of the Plan assuming:

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

                                b.      the Participant's 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.

                                        Straight life annuity means an
                                        annuity payable in equal
                                        installments for the life of the
                                        Participant that terminates upon the
                                        Participant's death.

SECTION FOUR INDIVIDUAL ACCOUNTS OF PARTICIPANTS AND VALUATION

     4.01     INDIVIDUAL ACCOUNTS

              A.       The Plan Administrator shall establish and maintain
                       an Individual Account in the name of each Participant
                       to reflect the total value of his or her interest in
                       the Fund. Each Individual Account established
                       hereunder shall consist of such subaccounts as may be
                       needed for each Participant including:

                       1.       a subaccount to reflect Employer
                                Contributions and Forfeitures allocated on
                                behalf of a Participant;

                                     - 32 -

<PAGE>

                       2.       a subaccount to reflect a Participant's
                                rollover contributions;

                       3.       a subaccount to reflect a Participant's
                                transfer contributions;

                       4.       a subaccount to reflect a Participant's
                                Nondeductible Employee Contributions; and

                       5.       a subaccount to reflect a Participant's
                                deductible employee contributions.

              B.       The Plan Administrator may establish additional
                       accounts as it may deem necessary for the proper
                       administration of the Plan including, but not limited
                       to, a suspense account for Forfeitures as required
                       pursuant to Section 6.01(D).

     4.02     VALUATION OF FUND

              The Fund will be valued each Valuation Date at fair market value.

     4.03     VALUATION OF INDIVIDUAL ACCOUNTS

              A.       Where all or a portion of the assets of a
                       Participant's Individual Account are invested in a
                       Separate Fund for the Participant, then the value of
                       that portion of such Participant's Individual Account
                       at any relevant time equals the sum of the fair
                       market values of the assets in such Separate Fund,
                       less any applicable charges or penalties.

              B.       The fair market value of the remainder of each
                       Individual Account is determined in the following
                       manner:

                       1.       First, the portion of the Individual Account
                                invested in each Investment Fund as of the
                                previous Valuation Date is determined. Each
                                such portion is reduced by any withdrawal
                                made from the applicable Investment Fund to
                                or for the benefit of a Participant or the
                                Participant's Beneficiary, further reduced
                                by any amounts forfeited by the Participant
                                pursuant to Section 6.01(D) and further
                                reduced by any transfer to another
                                Investment Fund since the previous Valuation
                                Date and is increased by any amount
                                transferred from another Investment Fund
                                since the previous Valuation Date. The
                                resulting amounts are the net Individual
                                Account portions invested in the Investment
                                Funds.

                       2.       Secondly, the net Individual Account
                                portions invested in each Investment Fund
                                are adjusted upwards or downwards, pro rata
                                (i.e., ratio of each net Individual Account
                                portion to the sum of all net Individual
                                Account portions) so that the sum of all the
                                net

                                     - 33 -

<PAGE>

                                Individual Account portions invested in an
                                Investment Fund will equal the then fair
                                market value of the Investment Fund.
                                Notwithstanding the previous sentence, for
                                the first Plan Year only, the net Individual
                                Account portions shall be the sum of all
                                contributions made to each Participant's
                                Individual Account during the first Plan
                                Year.

                       3.       Thirdly, any contributions to the Plan and
                                Forfeitures are allocated in accordance with
                                the appropriate allocation provisions of
                                Section 3. For purposes of Section 4,
                                contributions made by the Employer for any
                                Plan Year but after that Plan Year will be
                                considered to have been made on the last day
                                of that Plan Year regardless of when paid to
                                the Trustee (or Custodian, if applicable).

                                Amounts contributed between Valuation Dates
                                will not be credited with investment gains
                                or losses until the next following Valuation
                                Date.

                       4.       Finally, the portions of the Individual
                                Account invested in each Investment Fund
                                (determined in accordance with (1), (2) and
                                (3) above) are added together.

     4.04     MODIFICATION OF METHOD FOR VALUING INDIVIDUAL ACCOUNTS

              If necessary or appropriate, the Plan Administrator may
              establish different or additional procedures (which shall be
              uniform and nondiscriminatory) for determining the fair market
              value of the Individual Accounts.

     4.05     SEGREGATION OF ASSETS

              If a Participant elects a mode of distribution other than a
              lump sum, the Plan Administrator may place that Participant's
              account balance into a segregated Investment Fund for the
              purpose of maintaining the necessary liquidity to provide
              benefit installments on a periodic basis.

     4.06     STATEMENT OF INDIVIDUAL ACCOUNTS

              No later than 270 days after the close of each Plan Year, the
              Plan Administrator shall furnish a statement to each
              Participant indicating the Individual Account balances of such
              Participant as of the last Valuation Date in such Plan Year.

SECTION FIVE TRUSTEE OR CUSTODIAN

     5.01     CREATION OF FUND

              By adopting this Plan, the Employer establishes the Fund which
              shall consist of the assets of the Plan held by the Trustee
              (or Custodian, if applicable) pursuant to

                                     - 34 -

<PAGE>

              this Section 5. Assets within the Fund may be pooled on behalf
              of all Participants, earmarked on behalf of each Participant
              or be a combination of pooled and earmarked. To the extent
              that assets are earmarked for a particular Participant, they
              will be held in a Separate Fund for that Participant.

              No part of the corpus or income of the Fund may be used for,
              or diverted to, purposes other than for the exclusive benefit
              of Participants or their Beneficiaries.

     5.02     INVESTMENT AUTHORITY

              Except as provided in Section 5.14 (relating to individual
              direction of investments by Participants), the Employer, not
              the Trustee (or Custodian, if applicable), shall have
              exclusive management and control over the investment of the
              Fund into any permitted investment. Notwithstanding the
              preceding sentence, a Trustee may make an agreement with the
              Employer whereby the Trustee will manage the investment of all
              or a portion of the Fund. Any such agreement shall be in
              writing and set forth such matters as the Trustee deems
              necessary or desirable.

     5.03     FINANCIAL ORGANIZATION CUSTODIAN OR TRUSTEE WITHOUT FULL TRUST
              POWERS

              This Section 5.03 applies where a financial organization has
              indicated in the Adoption Agreement that it will serve, with
              respect to this Plan, as Custodian or as Trustee without full
              trust powers (under applicable law). Hereinafter, a financial
              organization Trustee without full trust powers (under
              applicable law) shall be referred to as a Custodian. The
              Custodian shall have no discretionary authority with respect
              to the management of the Plan or the Fund but will act only as
              directed by the entity who has such authority.

              A.       Permissible Investments - The assets of the Plan
                       shall be invested only in those investments which are
                       available through the Custodian in the ordinary
                       course of business which the Custodian may legally
                       hold in a qualified plan and which the Custodian
                       chooses to make available to Employers for qualified
                       plan investments. Notwithstanding the preceding
                       sentence, the Prototype Sponsor may, as a condition
                       of making the Plan available to the Employer, limit
                       the types of property in which the assets of the Plan
                       may be invested.

              B.       Responsibilities of the Custodian - The
                       responsibilities of the Custodian shall be limited to
                       the following:

                       1.       To receive Plan contributions and to hold,
                                invest and reinvest the Fund without
                                distinction between principal and interest;
                                provided, however, that nothing in this Plan
                                shall require the Custodian to maintain
                                physical custody of stock certificates (or
                                other indicia of

                                     - 35 -

<PAGE>

                                ownership of any type of asset) representing
                                assets within the Fund;

                       2.       To maintain accurate records of
                                contribution, earnings, withdrawals and
                                other information the Custodian deems
                                relevant with respect to the Plan;

                       3.       To make disbursements from the Fund to
                                Participants or Beneficiaries upon the
                                proper authorization of the Plan
                                Administrator; and

                       4.       To furnish to the Plan Administrator a
                                statement which reflects the value of the
                                investments in the hands of the Custodian as
                                of the end of each Plan Year and as of any
                                other times as the Custodian and Plan
                                Administrator may agree.

              C.       Powers of the Custodian - Except as otherwise
                       provided in this Plan, the Custodian shall have the
                       power to take any action with respect to the Fund
                       which it deems necessary or advisable to discharge
                       its responsibilities under this Plan including, but
                       not limited to, the following powers:

                       1.       To invest all or a portion of the Fund
                                (including idle cash balances) in time
                                deposits, savings accounts, money market
                                accounts or similar investments bearing a
                                reasonable rate of interest in the
                                Custodian's own savings department or the
                                savings department of another financial
                                organization;

                       2.       To vote upon any stocks, bonds, or other
                                securities; to give general or special
                                proxies or powers of attorney with or
                                without power of substitution; to exercise
                                any conversion privileges or subscription
                                rights and to make any payments incidental
                                thereto; to oppose, or to consent to, or
                                otherwise participate in, corporate
                                reorganizations or other changes affecting
                                corporate securities, and to pay any
                                assessment or charges in connection
                                therewith; and generally to exercise any of
                                the powers of an owner with respect to
                                stocks, bonds, securities or other property;

                       3.       To hold securities or other property of the
                                Fund in its own name, in the name of its
                                nominee or in bearer form; and

                       4.       To make, execute, acknowledge, and deliver
                                any and all documents of transfer and
                                conveyance and any and all other instruments
                                that may be necessary or appropriate to
                                carry out the powers herein granted.

                                     - 36 -

<PAGE>

         5.04     FINANCIAL ORGANIZATION TRUSTEE WITH FULL TRUST POWERS AND
                  INDIVIDUAL TRUSTEE

                  This Section 5.04 applies where a financial organization has
                  indicated in the Adoption Agreement that it will serve as
                  Trustee with full trust powers. This Section also applies
                  where one or more individuals are named in the Adoption
                  Agreement to serve as Trustee(s).

                  A.       Permissible Investments - The Trustee may invest the
                           assets of the Plan in property of any character, real
                           or personal, including, but not limited to the
                           following: stocks, including shares of open-end
                           investment companies (mutual funds); bonds; notes;
                           debentures; options; limited partnership interests;
                           mortgages; real estate or any interests therein; unit
                           investment trusts; Treasury Bills, and other U.S.
                           Government obligations; common trust funds, combined
                           investment trusts, collective trust funds or
                           commingled funds maintained by a bank or similar
                           financial organization (whether or not the Trustee
                           hereunder); savings accounts, time deposits or money
                           market accounts of a bank or similar financial
                           organization (whether or not the Trustee hereunder);
                           annuity contracts; life insurance policies; or in
                           such other investments as is deemed proper without
                           regard to investments authorized by statute or rule
                           of law governing the investment of trust funds but
                           with regard to ERISA and this Plan.

                           Notwithstanding the preceding sentence, the Prototype
                           Sponsor may, as a condition of making the Plan
                           available to the Employer, limit the types of
                           property in which the assets of the Plan may be
                           invested.

                  B.       Responsibilities of the Trustee - The
                           responsibilities of the Trustee shall be limited to
                           the following:

                           1.       To receive Plan contributions and to hold,
                                    invest and reinvest the Fund without
                                    distinction between principal and interest;
                                    provided, however, that nothing in this Plan
                                    shall require the Trustee to maintain
                                    physical custody of stock certificates (or
                                    other indicia of ownership) representing
                                    assets within the Fund;

                           2.       To maintain accurate records of
                                    contributions; earnings, withdrawals and
                                    other information the trustee deems relevant
                                    with respect to the Plan;

                           3.       To make disbursements from the Fund to
                                    Participants or Beneficiaries upon the
                                    proper authorization of the Plan
                                    Administrator; and

                           4.       To furnish to the Plan Administrator a
                                    statement which reflects the value of the
                                    investments in the hands of the Trustee as
                                    of the end

                                     - 37 -
<PAGE>

                                    of each Plan Year and as of any other times
                                    as the Trustee and Plan Administrator may
                                    agree.

                  C.       Powers of the Trustee - Except as otherwise provided
                           in this Plan, the Trustee shall have the power to
                           take any action with respect to the Fund which it
                           deems necessary or advisable to discharge its
                           responsibilities under this Plan including, but not
                           limited to, the following powers:

                           1.       To hold any securities or other property of
                                    the Fund in its own name, in the name of its
                                    nominee or in bearer form.

                           2.       To purchase or subscribe for securities
                                    issued or real property owned, by the
                                    Employer or any trade or business under
                                    common control with the Employer but only if
                                    the prudent investment and diversification
                                    requirements of ERISA are satisfied;

                           3.       To sell, exchange, convey, transfer or
                                    otherwise dispose of any securities or other
                                    property held by the Trustee, by private
                                    contract or at a public auction. No person
                                    dealing with the Trustee shall be bound to
                                    see to the application of the purchase money
                                    or to inquire into the validity, expediency,
                                    or propriety of any such sale or other
                                    disposition, with or without advertisement;

                           4.       To vote upon any stocks, bonds, or other
                                    securities; to give general or special
                                    proxies or powers of attorney with or
                                    without power of substitution; to exercise
                                    any conversion privileges or subscription
                                    rights and to make any payments incidental
                                    thereto; to oppose, or to consent to, or
                                    otherwise participate in, corporate
                                    reorganizations or other changes affecting
                                    corporate securities, and to delegate
                                    discretionary powers, and to pay any
                                    assessments or charges in connection
                                    therewith; and generally to exercise any of
                                    the powers of an owner with respect to
                                    stocks, bonds, securities or other property;

                           5.       To invest any part or all of the Fund
                                    (including idle cash balances) in
                                    certificates of deposit, demand or time
                                    deposits, savings accounts, money market
                                    accounts or similar investments of the
                                    Trustee (if the Trustee is a bank or similar
                                    financial organization), the Prototype
                                    Sponsor or any affiliate of such Trustee or
                                    Prototype Sponsor, which bear a reasonable
                                    rate of interest;

                           6.       To provide sweep services without the
                                    receipt by the Trustee of additional
                                    compensation or other consideration (other
                                    than reimbursement of direct expenses
                                    properly and actually incurred in the
                                    performance of such services);

                                     - 38 -
<PAGE>

                           7.       To hold in the form of cash for distribution
                                    or investment such portion of the Fund as,
                                    at any time and from time-to-time, the
                                    Trustee shall deem prudent and deposit such
                                    cash in interest bearing or noninterest
                                    bearing accounts;

                           8.       To make, execute, acknowledge, and deliver
                                    any and all documents of transfer and
                                    conveyance and any and all other instruments
                                    that may be necessary or appropriate to
                                    carry out the powers herein granted;

                           9.       To settle, compromise, or submit to
                                    arbitration any claims, debts, or damages
                                    due or owing to or from the Plan, to
                                    commence or defend suits or legal
                                    administrative proceedings, and to represent
                                    the Plan in all suits and legal and
                                    administrative proceedings;

                           10.      To employ suitable agents and counsel, to
                                    contract with agents to perform
                                    administrative and recordkeeping duties and
                                    to pay their reasonable expenses, fees and
                                    compensation, and such agent or counsel may
                                    or may not be agent or counsel for the
                                    Employer;

                           11.      To cause any part or all of the Fund,
                                    without limitation as to amount, to be
                                    commingled with the funds of other trusts
                                    (including trusts for qualified employee
                                    benefit plans) by causing such money to be
                                    invested as a part of any pooled, common,
                                    collective or commingled trust fund
                                    (including any such fund described in the
                                    Adoption Agreement) heretofore or hereafter
                                    created by any Trustee (if the Trustee is a
                                    bank), by the Prototype Sponsor, by any
                                    affiliate bank of such a Trustee or by such
                                    a Trustee or the Prototype Sponsor, or by
                                    such an affiliate in participation with
                                    others; the instrument or instruments
                                    establishing such trust fund or funds, as
                                    amended, being made part of this Plan and
                                    trust so long as any portion of the Fund
                                    shall be invested through the medium
                                    thereof; and

                           12.      Generally to do all such acts, execute all
                                    such instruments, initiate such proceedings,
                                    and exercise all such rights and privileges
                                    with relation to property constituting the
                                    Fund as if the Trustee were the absolute
                                    owner thereof.

         5.05     DIVISION OF FUND INTO INVESTMENT FUNDS

                  The Employer may direct the Trustee (or Custodian) from
                  time-to-time to divide and redivide the Fund into one or more
                  Investment Funds. Such Investments Funds may include, but not
                  be limited to, Investment Funds representing the assets under
                  the control of an investment manager pursuant to Section 5.12
                  and Investment Funds representing investment options available
                  for individual

                                     - 39 -
<PAGE>

                  direction by Participants pursuant to Section 5.14. Upon each
                  division or redivision, the Employer may specify the part of
                  the Fund to be allocated to each such Investment Fund and the
                  terms and conditions, if any, under which the assets in such
                  Investment Fund shall be vested.

         5.06     COMPENSATION AND EXPENSES

                  The Trustee (or Custodian, if applicable) shall receive such
                  reasonable compensation as may be agreed upon by the Trustee
                  (or Custodian) and the Employer. The Trustee (or Custodian)
                  shall be entitled to reimbursement by the Employer for all
                  proper expenses incurred in carrying out his or her duties
                  under this Plan, including reasonable legal, accounting and
                  actuarial expenses. If not paid by the Employer, such
                  compensation and expenses may be charged against the Fund.

                  All taxes of any kind that may be levied or assessed under
                  existing or future laws upon, or in respect of, the Fund or
                  the income thereof shall be paid from the Fund.

         5.07     NOT OBLIGATED TO QUESTION DATA

                  The Employer shall furnish the Trustee (or Custodian, if
                  applicable) and Plan Administrator the information which each
                  party deems necessary for the administration of the Plan
                  including, but not limited to, changes in a Participant's
                  status, eligibility, mailing addresses and other such data as
                  may be required. The Trustee (or Custodian) and Plan
                  Administrator shall be entitled to act on such information as
                  is supplied them and shall have no duty or responsibility to
                  further verify or question such information.

         5.08     LIABILITY FOR WITHHOLDING ON DISTRIBUTIONS

                  The Plan Administrator shall be responsible for withholding
                  federal income taxes from distributions from the Plan, unless
                  the Participant (or Beneficiary; where applicable) elects not
                  to have such taxes withheld. The Trustee (or Custodian) or
                  other payor may act as a agent for the Plan Administrator to
                  withhold such taxes and to make the appropriate distribution
                  reports, if the Plan Administrator furnishes all the
                  information to the Trustee (or Custodian) or other payor it
                  may need to do withholding and reporting.

         5.09     RESIGNATION OR REMOVAL OF TRUSTEE (OR CUSTODIAN)

                  The Trustee (or Custodian, if applicable) may resign at any
                  time by giving 30 days advance written notice to the Employer.
                  The resignation shall become effective 30 days after receipt
                  of such notice unless a shorter period is agreed upon.

                                     - 40 -
<PAGE>

                  The Employer may remove any Trustee (or Custodian) at any time
                  by giving written notice to such Trustee (or Custodian) and
                  such removal shall be effective 30 days after receipt of such
                  notice unless a shorter period is agreed upon. The Employer
                  shall have the power to appoint a successor Trustee (or
                  Custodian).

                  Upon such resignation or removal, if the resigning or removed
                  Trustee (or Custodian) is the sole Trustee (or Custodian), he
                  or she shall transfer all of the assets of the Fund then held
                  by such Trustee (or Custodian) as expeditiously as possible to
                  the successor Trustee (or Custodian) after paying or reserving
                  such reasonable amount as he or she shall deem necessary to
                  provide for the expense in the settlement of the accounts and
                  the amount of any compensation due him or her and any sums
                  chargeable against the Fund for which he or she may be liable.
                  If the Funds as reserved are not sufficient for such purpose,
                  then he or she shall be entitled to reimbursement from the
                  successor Trustee (or Custodian) out of the assets in the
                  successor Trustee's (or Custodian's) hands under this Plan. If
                  the amount reserved shall be in excess of the amount actually
                  needed, the former Trustee (or Custodian) shall return such
                  excess to the successor Trustee (or Custodian).

                  Upon receipt of the transferred assets, the successor Trustee
                  (or Custodian) shall thereupon succeed to all of the powers
                  and responsibilities given to the Trustee (or Custodian) by
                  this Plan.

                  The resigning or removed Trustee (or Custodian) shall render
                  an accounting to the Employer and unless objected to by the
                  Employer within 30 days of its receipt, the accounting shall
                  be deemed to have been approved and the resigning or removed
                  Trustee (or Custodian) shall be released and discharged as to
                  all matters set forth in the accounting. Where a financial
                  organization is serving as Trustee (or Custodian) and it is
                  merged with or bought by another organization (or comes under
                  the control of any federal or state agency), that organization
                  shall serve as the successor Trustee (or Custodian) of this
                  Plan, but only if it is the type of organization that can so
                  serve under applicable law.

                  Where the Trustee or Custodian is serving as a nonbank trustee
                  or custodian pursuant to Section 1.401-12(n) of the Income Tax
                  Regulations, the Employer will appoint a successor Trustee (or
                  Custodian) upon notification by the Commissioner of Internal
                  Revenue that such substitution is required because the Trustee
                  (or Custodian) has failed to comply with the requirements of
                  Section 1.401-12(n) or is not keeping such records or making
                  such returns or rendering such statements as are required by
                  forms or regulations.

         5.10     DEGREE OF CARE - LIMITATIONS OF LIABILITY

                  The Trustee (or Custodian) shall be liable for any losses
                  incurred by the Fund by any direction to invest communicated
                  by the Employer, Plan Administrator, investment manager
                  appointed pursuant to Section 5.1 or any Participant or

                                     - 41 -
<PAGE>

                  Beneficiary. The Trustee (or Custodian) shall be under no
                  liability for distributions made or other action taken or not
                  taken at the written direction of the Plan Administrator. It
                  is specifically understood that the Trustee (or Custodian)
                  shall have no duty or responsibility with respect to the
                  determination of matters pertaining to the eligibility of any
                  Employee to become a Participant or remain a Participant
                  hereunder, the amount of benefit to which a Participant or
                  Beneficiary shall be entitled to receive hereunder, whether a
                  distribution to Participant or Beneficiary is appropriate
                  under the terms of the Plan or the size and type of any policy
                  to be purchased from any insurer for any Participant hereunder
                  or similar matters; it being understood that all such
                  responsibilities under the Plan are vested in the Plan
                  Administrator.

         5.11     INDEMNIFICATION OF PROTOTYPE SPONSOR AND TRUSTEE (OR
                  CUSTODIAN)

                  Notwithstanding any other provisions herein, and except as may
                  be otherwise provided by ERISA, the Employer shall indemnify
                  and hold harmless the Trustee (or Custodian, if applicable)
                  and the Prototype Sponsor, their officers, directors,
                  employees, agents, their heirs, executors, successors and
                  assigns, from and against any and all liabilities, damages,
                  judgments, settlements, losses, costs, charges, or expenses
                  (including legal expenses) at any time arising out of or
                  incurred in connection with any action taken by such parties
                  in the performance of their duties with respect to this Plan,
                  unless there has been a final adjudication of gross negligence
                  or willful misconduct in the performance of such duties.

                  Further, except as may be otherwise provided by ERISA, the
                  Employer will indemnify the Trustee (or Custodian) and
                  Prototype Sponsor from any liability, claim or expense
                  (including legal expense) which the Trustee (or Custodian) and
                  Prototype Sponsor shall incur by reason of or which results,
                  in whole or in part, from the Trustee's (or Custodian's) or
                  Prototype Sponsor's reliance on the facts and other directions
                  and elections the Employer communicates or fails to
                  communicate.

         5.12     INVESTMENT MANAGERS

                  A.       Definition of Investment Manager - The Employer may
                           appoint one or more investment managers to make
                           investment decisions with respect to all or a portion
                           of the Fund. The investment manger shall be any firm
                           or individual registered as an investment adviser
                           under the Investment Advisers Act of 1940, a bank as
                           defined in said Act or an insurance company qualified
                           under the laws of more than one state to perform
                           services consisting of the management, acquisition or
                           disposition of any assets of the Plan.

                  B.       Investment Manager's Authority - A separate
                           Investment Fund shall be established representing the
                           assets of the Fund invested at the direction of

                                     - 42 -
<PAGE>

                           the investment manger. The investment manger so
                           appointed shall direct the trustee (or Custodian, if
                           applicable) with respect to the investment of such
                           Investment Fund. The investments which may be
                           acquired at the direction of the investment manager
                           are those described in Section 5.03(a) (for
                           Custodians) or Section 5.04(A) (for Trustees).

                  C.       Written Agreement - The appointment of any investment
                           manger shall be by written agreement between the
                           Employer and the investment manager and a copy of
                           such agreement (and any modification or termination
                           thereof) must be given to the Trustee (or Custodian).

                           The agreement shall set forth, among other maters,
                           the effective date of the investment manager's
                           appointment and an acknowledgment by the investment
                           manager that it is a fiduciary of the Plan under
                           ERISA.

                  D.       Concerning the Trustee (or Custodian) - Written
                           notice of each appointment of an investment manager
                           shall be given to the Trustee (or Custodian) in
                           advance of the effective date of such appointment.
                           Such notice shall specify which person the Fund will
                           constitute the Investment Fund subject to the
                           investment manager's direction. The Trustee (or
                           Custodian) shall comply with the investment direction
                           given to it by the investment manager and will not be
                           liable for any loss which may result by reason of any
                           action (or inaction) it takes at the direction of the
                           investment manage:

         5.13     MATTERS RELATING TO INSURANCE

                  A.       If a Life insurance policy is to be purchased for a
                           Participant, the aggregate premium for certain life
                           insurance for each Participant must be less than a
                           certain percentage of the aggregate Employer
                           Contributions and Forfeitures allocated to a
                           Participant's Individual Account at any particular
                           time as follows:

                           1.       Ordinary Life Insurance - For purposes of
                                    these incidental insurance provisions,
                                    ordinary life insurance contracts are
                                    contracts with both nondecreasing death
                                    benefits and nonincreasing premium. If such
                                    contracts are purchased, less than 50% of
                                    the aggregate Employer Contributions and
                                    Forfeitures allocated to any Participant's
                                    Individual Account will be used to pay the
                                    premiums attributable to them.

                           2.       Term and Universal Life Insurance - No more
                                    than 25% of the aggregate Employer
                                    Contributions and Forfeitures allocated to
                                    any Participant's Individual Account will be
                                    used to pay the premiums on term life
                                    insurance contracts, universal life
                                    insurance contracts, and all other life
                                    insurance contracts which are not ordinary
                                    life.

                                     - 43 -
<PAGE>

                           3.       Combination - The sum of 50% of the ordinary
                                    life insurance premiums and all other life
                                    insurance premiums will not exceed 25% of
                                    the aggregate Employer Contributions and
                                    Forfeitures allocated to any Participant's
                                    Individual Account.

                                    If this Plan is profit sharing plan, the
                                    above incidental benefits limits do not
                                    apply to life insurance contracts purchased
                                    with Employer Contributions and Forfeitures
                                    that have been in the Participant's
                                    Individual Account for at least 2 full Plan
                                    Years, measured from the date such
                                    contributions were allocated.

                  B.       Any dividends or credits earned on insurance
                           contracts for a Participant shall be allocated to
                           such Participant's Individual Account.

                  C.       Subject to Section 6.05, the contracts on a
                           Participants life will be converted to cash or an
                           annuity or distributed to the Participant upon
                           commencement of benefits.

                  D.       The Trustee (or Custodian, if applicable) shall apply
                           for and will be the owner of any insurance
                           contract(s) purchased under the terms of this Plan.
                           The insurance contract(s) must provide that proceeds
                           will be payable to the Trustee (or Custodian),
                           however, the Trustee (or Custodian) shall be required
                           to pay over all proceeds of the contract(s) to the
                           Participant's designated Beneficiary in accordance
                           with the distribution provisions of this Plan. A
                           Participant's spouse will be the designated
                           Beneficiary of the proceeds in all circumstances
                           unless a qualified election has been made in
                           accordance with Section 6.05. Under no circumstances
                           shall the Fund retain any part of the proceeds. In
                           the event of any conflict between the terms of this
                           Plan and the terms of any insurance contract
                           purchased hereunder, the Plan provisions shall
                           control.

                  E.       The Plan Administrator may direct the Trustee (or
                           Custodian) to sell and distribute insurance or
                           annuity contracts to a Participant (or other party as
                           may be permitted) in accordance with applicable law
                           or regulations.

         5.14     DIRECTION OF INVESTMENTS BY PARTICIPANT

                  If so indicated in the Adoption Agreement, each Participant
                  may individually direct the Trustee (or Custodian, if
                  applicable) regarding the investment of part or all of his or
                  her Individual Account. To the extent so directed, the
                  Employer, Plan Administrator, Trustee (or Custodian) and all
                  other fiduciaries are relieved of their fiduciary
                  responsibility under Section 404 of ERISA,

                  The Plan Administrator shall direct that a Separate Fund be
                  established in the name of each Participant who directs the
                  investment of part or all of his or her Individual Account.
                  Each Separate Fund shall be charged or credited (as

                                     - 44 -
<PAGE>

                  appropriate) with the earnings, gains, losses or expenses
                  attributable to such Separate Fund. No fiduciary shall be
                  liable for any loss which results from a Participant's
                  individual direction. The assets subject to individual
                  direction shall not be invested in collectible as that term is
                  defined in Section 408(m) of the Code.

                  The Plan Administrator shall establish such uniform and
                  nondiscriminatory rules relating to individual direction as it
                  deems necessary or advisable including, but not limited to,
                  rules describing (1) which portions of Participant's
                  Individual Account can be individually directed; (2) the
                  frequency of investment changes; (3) the forms and procedures
                  for making investment changes; and (4) the effect of a
                  Participant's failure make a valid direction.

                  The Plan Administrator may, in a uniform and nondiscriminatory
                  manner, limit the available investments for Participants'
                  mutual funds direction to certain specified investment options
                  (including, but not limited to certain mutual funds,
                  investment contracts, deposit accounts and group trusts). The
                  Plan Administrator may permit, in a uniform and
                  nondiscriminatory manner, a Beneficiary of a deceased
                  Participant or the alternate payee under a qualified domestic
                  relations order (as defined in Section 414(p) of the Code) to
                  individually direct in accordance with this Section.

SECTION SIX VESTING AND DISTRIBUTION

         6.01     DISTRIBUTION TO PARTICIPANT

                  A.       Distributable Events

                           1.       Entitlement to Distribution -The portion of
                                    a Participant's Individual Account shall be
                                    distributable to the Participant upon (1)
                                    the of any of the distributable events
                                    specified in the Adoption Agreement; (2) the
                                    Participant's termination after attaining
                                    Normal Retirement Age; (3) the termination
                                    of the Plan; and (4) the Participant's
                                    Termination of Employment after satisfying
                                    any Early Retirement Age conditions.

                                    If a Participant separates from service
                                    before satisfying the Early Retirement Age
                                    requirement, but has satisfied the service
                                    requirement, the Participant will be
                                    entitled to elect an early retirement
                                    benefit upon satisfaction of such age
                                    requirement.

                           2.       Written Request When Distributed - A
                                    Participant entitled to distribution who
                                    wishes to receive a distribution must submit
                                    a written request to the Plan Administrator.
                                    Such request shall be made upon a form
                                    provided by the Plan Administrator. Upon a
                                    valid request, the Plan Administrator shall
                                    direct the Trustee (or

                                     - 45 -

<PAGE>

                                Custodian, if applicable) to commence
                                distribution no later than the time
                                specified in the Adoption Agreement for this
                                purpose an, if not specific in the Adoption
                                Agreement, then no later than 90 days
                                following the later of:

                                a.      the close of the Plan Yew within
                                        which the event occurs which
                                        entities the Participant to
                                        distribution; or

                                b.      the close of the Plan Year in which
                                        the request is received

                       3.       Special Rules for Withdrawals During Service
                                - If this is a profit sharing plan and the
                                Adoption Agreement so provides a Participant
                                may elect to receive a distribution of all
                                or part of the Vested portion of his or her
                                Individual Account subject to the
                                requirement of Section 6.05 and further
                                subject to the following limits:

                                a.      Participant for 5 or more years. An
                                        Employee who has been a Participant
                                        in the Plan for 5 or more years may
                                        withdraw up to the entire Vested
                                        portion of his or her Individual
                                        Account.

                                b.      Participant for less 5 years. An
                                        Employee who has been a Participant
                                        in the Plan for less than 5 years
                                        may withdraw only, the amount which
                                        has been in his or her Individual
                                        Account attributable to Employer
                                        Contribution for at least 2 Full
                                        Plan Years, measured from the date
                                        such contributions were allocated.
                                        However, if the distribution on
                                        account of hardship, the Participant
                                        may withdraw up to his or her entire
                                        Vested portion of the Participant's
                                        Individual Account. For this
                                        purpose, hardship shall have the
                                        meaning set forth in Section
                                        6.01(A)(4) of the Code.

                       4.       Special Rules for Hardship Withdrawals - If
                                this is a profit sharing plan and the
                                Adoption Agreement so provides, a
                                Participant may elect to receive a hardship
                                distribution of all or part of the Vested
                                portion of his or her Individual Account,
                                subject to the requirements of Section 6.05
                                and further subject to the following limits.

                                a.      Participant for 5 or more years. An
                                        Employee who has been a Participant
                                        in the Plan for 5 or more years may
                                        withdraw up to the entire Vested
                                        portion of his or her Individual
                                        Account.

                                b.      Participant for less than 5 years.
                                        An Employee who has been a
                                        Participant in the Plan for less
                                        than 5 years may

                                     - 46 -

<PAGE>

                                        withdraw only the amount which has
                                        been in his or her Individual
                                        Account attributable to Employer
                                        Contribution for at least 2 full
                                        Plan Years, measured from the date
                                        such contributions were allocated.

                                For purposes of this Section 6.01(A)(4) and
                                Section 6.01(A)(3) hardship is defined as an
                                immediate and heavy financial need of the
                                Participant where such Participant lacks
                                other available resources. The following are
                                the financial needs considered immediate and
                                heavy: expenses incurred or necessary for
                                medical care, described in Section 213(d) of
                                the Code, of the Employee, the Employee's
                                spouse or dependents; the purchase
                                (excluding mortgage payments) of a principal
                                residence for the Employee; payment of
                                tuition and related educational fees the
                                next 12 months of post-secondary education
                                for the Employee, the Employee's spouse,
                                children or dependents, or the need to
                                prevent the eviction of the Employee from,
                                or a foreclosure on the mortgage of, the
                                Employee's principal residence.

                                A distribution will be considered as
                                necessary to satisfy an immediate and heavy
                                financial need of the Employee only if:

                                        1)       The employee has obtained
                                                 all distributions, other
                                                 than hardship
                                                 distributions, and all
                                                 nontaxable loans under all
                                                 plans maintained by the
                                                 Employer;

                                        2)       The distribution is not in
                                                 excess of the amount of an
                                                 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).

                       5.       One Time in Service Withdrawal Option - If
                                this is a profit sharing plan and the
                                Employer has elected the one-time in-service
                                withdrawal option in the Adoption Agreement,
                                then Participants will be permitted only one
                                in-service withdrawal during the course of
                                such Participants employment with the
                                employer. The amount which the Participant
                                can withdraw will be limited to the lesser
                                of the amount determined under the limits
                                set fort in Section 6.01(A)(3) or the
                                percentage of the Participant's Individual
                                Account specified by the Employer in the
                                Adoption Agreement. Distributions under this
                                Section will be subject to the requirements
                                of Section 6.05.

                       6.       Commencement of Benefits - Notwithstanding
                                any other provision, unless the Participant
                                elects otherwise, distribution of benefits
                                will

                                     - 47 -

<PAGE>

                                begin no later than the 60th day after the
                                latest of the close of the Plan Year in
                                which:

                                a.      the Participant attains Normal
                                        Retirement Age;

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

                                c.      the Participant incurs a Termination
                                        of Employment

                                Notwithstanding the foregoing the failure of
                                a Participant and spouse to consent to a
                                distribution while a benefit is immediately
                                distributable, within the meaning of Section
                                6.02(B) of the Plan, shall be deemed to be
                                an election to defer commencement of payment
                                of any benefit sufficient to satisfy this
                                Section.

              B.       Determining the Vested Portion - In determining the
                       Vested portion of a Participant's Individual Account,
                       the following rules apply:

                       1.       Employer Contributions and Forfeitures - The
                                Vested portion of a Participant's Individual
                                Account derived from Employer Contributions
                                and Forfeitures is determined by applying
                                the vesting schedule selected in the
                                Adoption Agreement (or the vesting schedule
                                described in Section 6-01(C) if the Plan is
                                a Top-Heavy Plan.)

                       2.       Rollover and Transfer Contributions - A
                                Participant is fully Vested in his or her
                                rollover contributions and transfer
                                contributions.

                       3.       Fully Vested Under Certain Circumstances - A
                                Participant is fully Vested in his or her
                                Individual Account if any of the following
                                occurs:

                                        a.   the Participant reaches Normal
                                             Retirement Age;

                                        b.   the Plan is terminated or
                                             partially terminated; or

                                        c.   there exists a complete
                                             discontinuance of contributions
                                             under the Plan.

                       Further, unless otherwise indicated in the Adoption
                       Agreement, a Participant is fully Vested if the
                       participant dies, incurs a Disability or satisfies
                       the conditions for Early retirement Age (if
                       applicable).

                       4.       Participants in a Prior Plan - If a
                                Participant was a participant in a Prior
                                Plan on the Effective Date, his or her
                                Vested Percentage shall

                                     - 48 -

<PAGE>

                                not be less than it would have been under
                                such Prior Plan as computed on the Effective
                                Date.

              C.       Minimum Vesting Schedule for Top-Heavy Plans - The
                       following vesting provisions apply for any Plan Year
                       in which Plan is Top-Heavy Plan.

                       Notwithstanding the other provisions of this Section
                       6.01 or the vesting schedule selected in the
                       Adoption Agreement (unless those provisions or that
                       schedule provide for more rapid vesting), a
                       Participant's Vested portion of his or her Individual
                       Account attributable to Employer Contributions and
                       Forfeitures shall be determined in accordance with
                       the vesting schedule elected by the Employer in the
                       Adoption Agreement (and if no election is made the 6
                       year graded schedule will be deemed to have been
                       elected) as described below:

<TABLE>
<CAPTION>

------------------------------------------------------------------------------------
               6 YEAR GRADED                             3 YEAR CLIFF
------------------------------------------------------------------------------------
        YEARS OF                                YEARS OF
        VESTING             VESTED              VESTING                VESTED
        SERVICE           PERCENTAGE            SERVICE              PERCENTAGE
------------------------------------------------------------------------------------
<S>                       <C>                   <C>                  <C>
1                         0                     1                    0
2                         20                    2                    0
3                         40                    3                    100
4                         60
5                         80
6                         100
------------------------------------------------------------------------------------

</TABLE>

                       This minimum vesting schedule applies to all benefits
                       within the meaning of Section 411(a)(7) of the Code,
                       except those attributable to Nondeductible Employee
                       Contributions including benefits accrued before the
                       effective date of Section 41 of the Code and benefits
                       accrued before the Plan became a Top-Heavy Plan.
                       Further, no decrease in a Participant's Vested
                       percentage may occur in the event the Plan's status
                       as a Top-Heavy Plan changes for any Plan Year.
                       However, this Section 6.01(C) does not apply to the
                       Individual Account of any Employee who does not have
                       an Hour of Service after the Plan initially becomes a
                       Top-Heavy Plan and such Employee's Individual Account
                       attributable to Employer Contributions and
                       Forfeitures will be determined without regard to this
                       Section.

                       If this Plan ceases to be a Top-Heavy Plan, then in
                       accordance with the above restrictions, the vesting
                       schedule as selected in the Adoption Agreement will
                       govern. If the vesting schedule under the Plan shifts
                       in or

                                     - 49 -

<PAGE>

                       out of top-heavy status, such shift is an amendment
                       to the vesting schedule and the election in Section
                       9.04 applies.

              D.       Break in Vesting Service and Forfeitures - If a
                       Participant incurs a Termination of Employment, any
                       portion of his or Individual Account which is not
                       Vested shall be held in a suspense account. Such
                       suspense account shall share in any increase or
                       decrease in the fair market value of the assets of
                       the Fund in accordance with Section 4 of the Plan.
                       The disposition of such suspense account shall be as
                       follows:

                       1.       Breaks in Vesting Service - If a Participant
                                neither receives nor is deemed to receive a
                                distribution pursuant to Section 6.01(D)(3)
                                or (4) and the Participant returns to the
                                service of the Employer before incurring 5
                                consecutive Breaks in Vesting Service, there
                                shall be no Forfeiture and the amount in
                                such suspense account shall be recredited to
                                such Participant's Individual Account.

                       2.       Five Consecutive Breaks in Vesting Service -
                                If a Participant neither receives nor is
                                deemed to receive a distribution pursuant to
                                Section 6.01(D)(3) or (4) and the
                                Participant does not return to the service
                                of the Employer before incurring 5
                                consecutive Breaks in Vesting Service, the
                                portion of the Participant's Individual
                                Account which is not Vested shall be treated
                                as a Forfeiture and allocated in accordance
                                with Section 3.01(C).

                       3.       Cash-out of Certain Participants - If the
                                value of the Vested portion of such
                                Participant's Individual Account derived
                                from Nondeductible Employee Contributions
                                and Employer Contributions does not exceed
                                $3500,the Participant shall receive a
                                distribution of the entire Vested portion of
                                such Individual Account and the portion
                                which is not Vested shall be treated as a
                                Forfeiture and allocated in accordance with
                                Section 3.01(C). For purposes of this
                                Section, if the value of the Vested portion
                                of a Participant's Individual Account is
                                zero, the Participant shall be deemed to
                                have received a distribution of such Vested
                                Individual Account. A Participant's Vested
                                Individual Account balance shall not include
                                accumulated deductible employee
                                contributions within the meaning of Section
                                72(o)(5)(B) of the Code for Plan Years
                                beginning prior to January 1, 1989.

                       4.       Participants Who Elect to Receive
                                Distributions - If such Participant elects
                                to receive a distribution, in accordance
                                with Section 6.02(B), of the value of the
                                Vested portion of his or her Individual
                                Account derived from Nondeductible Employee
                                Contributions and Employer Contributions,
                                the portion which is

                                     - 50 -

<PAGE>

                                not Vested shall be treated as a Forfeiture
                                and allocated in accordance with Section
                                3.01(C).

                       5.       Re-employed Participants - If a Participant
                                receives or is deemed to receive a
                                distribution pursuant to Section 6.01(D)(3)
                                or (4) above and the Participant resumes
                                employment covered under this Plan, the
                                Participant's Employer-derived Individual
                                Account balance will be restored to the
                                amount on the date of distribution if the
                                Participant repays to the Plan the full
                                amount of the distribution attributable to
                                Employer Contributions before the earlier of
                                5 years after the first date on which the
                                Participant is subsequently re-employed by
                                the Employer, or the date the Participant
                                incurs 5 consecutive Breaks in Vesting
                                Service following the date of the
                                distribution.

                                Any restoration of a Participant's
                                Individual Account pursuant to Section
                                6.01(D)(5) shall be made from other
                                Forfeitures, income or gain to the Fund
                                contributions made by the Employer.

              E.       Distribution Prior to Full Vesting - If a distribution
                       is made to a Participant who was not then fully
                       Vested in his of her Individual Account derived from
                       Employer Contributions and the Participant may
                       increase his or her Vested percentage in his or her
                       Individual Account, then the following rules shall
                       apply:

                       1.       a separate account will be established for
                                the Participant's interest in the Plan as of
                                the time of the distribution, and

                       2.       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 + (R x D)) - (R x D)
                                where "P" is the Vested percentage at the
                                relevant time, "AB" is the separate account
                                balance at the relevant time; "D" is the
                                amount of the distribution; and "R" is the
                                ratio of the separate account balance at the
                                relevant time to the separate account
                                balance after distribution.

     6.02     FORM OF DISTRIBUTION TO A PARTICIPANT

              A.       Value of Individual Account Does Not Exceed $3,500-
                       If the value of the Vested portion of a Participant's
                       Individual Account derived from Nondeductible
                       Employee Contributions and Employer Contributions
                       does not exceed $3,500, a distribution from the Plan
                       shall be made to the Participant in a single lump sum
                       in lieu of all other forms of distribution from the
                       Plan as soon as administratively feasible.

              B.       Value of Individual Account Exceeds $3,500

                                     - 51 -

<PAGE>

                       1.       If the value of the Vested portion of a
                                Participant's Individual Account derived
                                from Nondeductible Employee Contributions
                                and Employer Contributions exceeds (or at
                                the time of any prior distribution exceeded)
                                $3,500, and the Individual Account is
                                immediately distributable, the Participant
                                and the Participant's spouse (or where
                                either the Participant and the spouse died,
                                the survivor) must consent to any
                                distribution or such individual Account. The
                                consent of the Participant and the
                                Participant's spouse shall be obtained in
                                writing within the 90-day period ending on
                                the annuity starting date. The annuity
                                starting date is the first day of the first
                                period for which an amount is paid as an
                                annuity or any other form. The Plan
                                Administrator shall notify the Participant
                                and the Participant's spouse of the right to
                                defer any distribution until the
                                Participant's Individual Account is no
                                longer immediately distributable. Such
                                notification shall include a general
                                description of the material features, and an
                                explanation of the relative values of the
                                optional forms of benefit available under
                                the Plan in a manner that would satisfy the
                                notice requirements of Section 417(a)(3) of
                                the Code, and shall be provided no less than
                                30 days and no more than 90 days prior to
                                the annuity starting date.

                                If a distribution is one to which Sections
                                401(a)(11) and 417 of the Internal Revenue
                                Code do not apply, such distribution may
                                commence less than 30 days after the notice
                                required under Section 1.411(a)-11(c) of
                                the Income Tax Regulations is given,
                                provided that

                                a.      the Plan Administrator clearly
                                        informs the Participant that the
                                        Participant has a right to a period
                                        of at least 30 days after receiving
                                        the notice to consider the decision
                                        of whether or not to elect a
                                        distribution (and, if applicable, a
                                        particular distribution option), and

                                b.      the Participant, after receiving the
                                        notice, affirmatively elects a
                                        distribution.

                                        Notwithstanding the foregoing, only
                                        the Participant need consent to the
                                        commencement of a distribution in
                                        the form of a qualified joint and
                                        survivor annuity while the
                                        Individual Account is immediately
                                        distributable. Neither the consent
                                        of the Participant nor the
                                        Participant's spouse shall be
                                        required to the extent that a
                                        distribution is required to satisfy
                                        Section 401(a)(9) or Section 425 of
                                        the Code. In addition, upon
                                        termination of this Plan if the Plan
                                        does not offer an annuity option
                                        (purchased from a commercial

                                     - 52 -

<PAGE>

                                        provider), the Participant's
                                        Individual Account may, without the
                                        Participant's consent, be
                                        distributed to the Participant or
                                        transferred to another defined
                                        contribution plan (other than an
                                        employee stock ownership plan as
                                        defined in Section 4975(e)(7) of the
                                        Code) within the same controlled
                                        group.

                                        An Individual Account is immediately
                                        distributable if any part of the
                                        Individual Account could be
                                        distributed to the Participant (or
                                        surviving spouse) before the
                                        Participant attains or would have
                                        attained (if not deceased) the later
                                        of Normal Retirement Age or age 62.

                       2.       For purposes of determining the
                                applicability of the foregoing consent
                                requirements to distributions made before
                                the first day of the first Plan Year
                                beginning after December 31, 1988, the Vested
                                portion of a Participant's Individual
                                Account shall not include amounts
                                attributable to accumulated deductible
                                employee contributions within the meaning of
                                Section 72(o)(5)(B) of the Code.

              C.       Other Forms of Distribution to Participant - If the
                       value of the Vested portion of a Participant's
                       Individual Account exceeds $3,500 and the Participant
                       has properly waived the joint and survivor annuity,
                       as described in Section 6.05, the Participant may
                       request in writing that the Vested portion of his or
                       her Individual Account be paid to him or her in one
                       or more of the following forms of payment: (1) in a
                       lump sum; (2) in installment payments over a period
                       not to exceed the expectancy of the Participant or
                       the joint and last survivor life expectancy of the
                       Participant and his or her designated Beneficiary; or
                       (3) applied to the purchase of an annuity contract.

                       Notwithstanding anything in this Section 6.02 to the
                       contrary, a Participant cannot elect payments in the
                       form of an annuity if the Retirement Equity Act safe
                       harbor rules of Section 6.05(F) apply.

     6.03     DISTRIBUTIONS UPON THE DEATH OF A PARTICIPANT

              A.       Designation of Beneficiary - Spousal Consent - Each
                       Participant may designate, upon a form provided by
                       and delivered to the Plan Administrator one or more
                       primary and contingent Beneficiaries to receive all
                       or a specified portion of the Participant's
                       Individual Account in the event of his or her death.
                       A Participant may change or revoke such Beneficiary
                       designation from time to time by completing and
                       delivering the proper form to the Plan Administrator.

                                     - 53 -

<PAGE>

                       In the event that a Participant wishes to designate a
                       primary Beneficiary who is not his or her spouse, his
                       or her spouse must consent in writing to such
                       designation, and the spouse's consent must
                       acknowledge the effect of such designation and be
                       witnessed by a notary public or plan representative.
                       Notwithstanding this consent requirement, if the
                       Participant establishes to the satisfaction of the
                       Plan Administrator that such written consent may not
                       be obtained because there is no spouse or the spouse
                       cannot be located, no consent shall be required. Any
                       change of Beneficiary will require a new spousal
                       consent.

              B.       Payment to Beneficiary - If a Participant dies before
                       the Participant's entire Individual Account has been
                       paid to him or her, such deceased Participant's
                       Individual Account shall be payable to any surviving
                       Beneficiary designated by the Participant, or, if no
                       Beneficiary survives the Participant, to the
                       Participant's estate.

              C.       Written Request When Distributed - A Beneficiary of a
                       deceased Participant entitled to a distribution who
                       wishes to receive a distribution must submit a
                       written request to the Plan Administrator. Such
                       request shall be made upon a form provided by the
                       Plan Administrator. Upon a valid request, the Plan
                       Administrator shall direct the Trustee (or Custodian)
                       to commence distribution no later than the time
                       specified in the Adoption Agreement for this purpose
                       and if not specified in the Adoption Agreement, then
                       no later than 90 days following the later of:

                       1.       the close of the Plan Year within which the
                                Participant dies; or

                       2.       the close of the Plan Year in which the
                                request is received.

     6.04     FORM OF DISTRIBUTION TO BENEFICIARY

              A.       Value of Individual Account Does Not Exceed $3,500 -
                       If the value of the Participant's Individual Account
                       derived from Nondeductible Employee Contributions and
                       Employer Contributions does not exceed $3,500, the
                       Plan Administrator shall direct the Trustee (or
                       Custodian, if applicable) to make a distribution to
                       the Beneficiary in a single lump sum in lieu of all
                       other forms of distribution from the Plan.

              B.       Value of Individual Account Exceeds $3,500 - If the
                       value of a Participant's Individual Account derived
                       from Nondeductible Employee Contributions and
                       Employer Contributions exceeds $3,500 the
                       preretirement survivor annuity requirements of
                       section 6.05 shall apply unless waived in accordance
                       with that Section or unless the Retirement Equity Act
                       safe harbor rules of Section 6.05(F) apply. However,
                       a surviving spouse Beneficiary may elect any form of
                       payment allowable under the Plan in lieu of the
                       preretirement survivor annuity. Any such

                                     - 54 -

<PAGE>

                       payment to the surviving spouse must meet the
                       requirements of Section 6.06.

              C.       Other Forms of Distribution to Beneficiary - If the
                       value of a Participant's Individual Account exceeds
                       $3,500 and the Participant has properly waived the
                       preretirement survivor annuity, as described in
                       Section 6.05 (if applicable) or if the Beneficiary is
                       the Participant's surviving spouse, the Beneficiary
                       may, subject to the requirements of Section 6.06,
                       request in writing that the Participant's Individual
                       Account be paid as follows: (1) in a lump sum; or (2)
                       in installment payments over a period not to exceed
                       the life expectancy of such Beneficiary.

     6.05     JOINT AND SURVIVOR ANNUITY REQUIREMENS

              A.       The provisions of this Section shall apply to any
                       Participant who is credited with at least one Hour of
                       Eligibility Service with the Employer on or after
                       August 23, 1984, and such other Participants as
                       provided in Section 6.05(G).

              B.       Qualified Joint and Survivor Annuity - Unless an
                       optional form of benefit is selected Pursuant to a
                       qualified election within the 90-day period ending on
                       the annuity starting date, a married Participant's
                       vested account balance will be paid the form of a
                       qualified joint and survivor annuity and an unmarried
                       Participant's Vested account balance will be paid in
                       the form of a life annuity. Participant may elect to
                       have such annuity distributed upon attainment of the
                       earliest retirement age under the Plan.

              C.       Qualified Preretirement Survivor Annuity - Unless an
                       optional form of benefit has been selected within the
                       election period pursuant to a qualified election, if
                       a Participant dies before the annuity starting date
                       then the Participant's Vested account balance shall
                       be applied toward the purchase of an annuity for the
                       life of the surviving spouse. The surviving spouse
                       may elect to have such annuity distributed within a
                       reasonable period after the Participant's death.

              D.       Definitions

                       1.       Election Period - The period which begins on
                                the first day of the Plan Year in which the
                                Participant attains age 35 and ends 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
                                election period shall begin on the date of
                                separation.

                                Pre-age 35 waiver - A Participant who will
                                not yet attain age 35 as of the end of any
                                current Plan Year may make special qualified

                                     - 55 -

<PAGE>

                                election to waive the qualified
                                preretirement survivor annuity 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 shall not be
                                valid unless the Participant receives a
                                written explanation of the qualified
                                preretirement survivor annuity in such terms
                                as are comparable to the explanation
                                required under Section 6.05(E)(1). Qualified
                                preretirement survivor annuity coverage will
                                be 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 shall be subject to
                                the full requirements of this Section 6.05.

                       2.       Earliest Retirement Age - The earliest date
                                on which, under the Plan, the Participant
                                could elect to receive retirement benefits.

                       3.       Qualified Election - A waiver of a qualified
                                joint and survivor annuity or a qualified
                                preretirement survivor annuity. Any waiver
                                of a qualified joint and survivor annuity or
                                a qualified preretirement survivor annuity
                                shall not be effective unless: (a) the
                                Participant's spouse consents in writing to
                                the election, (b) the election designates a
                                specific Beneficiary, including any class of
                                beneficiaries or any contingent
                                beneficiaries, which may not be changed
                                without spousal consent (or the spouse
                                expressly permits designations by the
                                Participant without any further spousal
                                consent); (c) the spouse's consent
                                acknowledges the effect of the election; and
                                (d) the spouse's consent is witnessed by a
                                plan representative or notary public.
                                Additionally, a Participant's waiver of the
                                qualified joint and survivor annuity shall
                                not be effective unless the election
                                designates a form of benefit payment which
                                may not be changed without spousal consent
                                (or the spouse expressly permits
                                designations by the Participant without any
                                further spousal consent). If it is
                                established to the satisfaction of a plan
                                representative that there is no spouse or
                                that the spouse cannot be located, a waiver
                                will be deemed a qualified election.

                                Any consent by a spouse obtained under this
                                provision (or establishment that the consent
                                of a spouse may not be obtained) shall be
                                effective only with respect to such spouse.
                                A consent that permits designations by the
                                Participant without any requirement of
                                further consent by such spouse must
                                acknowledge that the spouse has the right to
                                limit consent to a specific Beneficiary; and
                                a specific form of benefit where applicable,
                                and that the spouse voluntarily elects to
                                relinquish either or both of such rights A
                                revocation of a prior waiver may be made by
                                a Participant without the consent of the
                                spouse at any time before the commencement
                                of

                                     - 56 -

<PAGE>

                                   benefits. The number of revocations shall
                                   not be limited. No consent obtained under
                                   this provision shall be valid unless the
                                   Participant has received notice as provided
                                   in Section 6.05(E) below.

                           4.      Qualified joint and Survivor Annuity - An
                                   immediate annuity for the life of the
                                   Participant with a survivor annuity for the
                                   life of the spouse which is not less than
                                   50% and not more than 100% of the amount of
                                   the annuity which is payable during the
                                   joint lives of the Participant and the
                                   spouse and which is the amount of benefit
                                   which can be purchased with the
                                   Participant's vested account balance. The
                                   percentage of the survivor annuity under the
                                   Plan shall be 50% (unless a different
                                   percentage is elected by the Employer in the
                                   Adoption Agreement).

                           5.      Spouse (surviving spouse) - The spouse or
                                   surviving spouse of the Participant,
                                   provided that a former spouse will be
                                   treated as the spouse or surviving spouse
                                   and a current spouse will not be treated as
                                   the spouse to the extent provided under a
                                   qualified domestic relations order as
                                   described in Section 414(p) of the Code.

                           6.      Annuity Starting Date - the first day of the
                                   first period for which an amount is paid as
                                   an annuity or any other form.

                           7.      Vested Account Balance - The aggregate value
                                   of the Participant's Vested account balances
                                   derived from Employer's Nondeductible
                                   Employee Contributions (including
                                   rollovers), whether Vested before or upon
                                   death, including the proceeds of insurance
                                   contracts, if any, on the Participant's
                                   life. The provisions of this Section 6.05
                                   shall apply to a Participant who is Vested
                                   in amounts attributable to Employer
                                   Contributions, Nondeductible Employee
                                   Contributions (or both) at the time of death
                                   or distribution.

                  E.       Notice Requirements

                           1.      In the case of a qualified joint and
                                   survivor annuity, the Plan Administrator
                                   shall no less than 30 days and not more than
                                   90 days prior to the annuity starting date
                                   provide each Participant a written
                                   explanation of (a) the terms and conditions
                                   of a qualified joint and survivor annuity;
                                   (b) the Participant's right to make and the
                                   effect on an election to waive the qualified
                                   joint and survivor annuity form of benefit;
                                   (c) the rights of a Participant's spouse;
                                   and (d) the right to make, and the effect
                                   of, a revocation of a previous election to
                                   waive the qualified joint and survivor
                                   annuity.

                                     - 57 -
<PAGE>

                           2.      In the case of a qualified preretirement
                                   annuity as described in Section 6.05(C), the
                                   Plan Administrator shall provide each
                                   Participant within the applicable period for
                                   such Participant a written explanation of
                                   the qualified preretirement survivor annuity
                                   in such terms and in such manner as would be
                                   comparable to the explanation provided for
                                   meeting the requirements of Section
                                   6.05(E)(1) applicable to a qualified joint
                                   and survivor annuity.

                                   The applicable period for a Participant is
                                   whichever of the following periods ends
                                   last: (a) 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; (b) a reasonable period ending after
                                   the individual becomes a Participant; (c) a
                                   reasonable period ending after Section
                                   6.05(E)(3) ceases to apply to the
                                   Participant; and (d) a reasonable period
                                   ending after this Section 6.05 first applies
                                   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 (b), (c)
                                   and (d) 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.

                           3.      Notwithstanding the other requirements of
                                   this Section 6.05(E),the respective notices
                                   prescribed by this Section 6.05(E), need not
                                   be given to a Participant if (a) the Plan
                                   "fully subsidizes" the costs of a qualified
                                   joint and survivor annuity or qualified
                                   preretirement survivor annuity, an (b) the
                                   Plan does not allow the Participant to waive
                                   the qualified joint and survivor annuity or
                                   qualified preretirement survivor annuity and
                                   does not allow a married Participant to
                                   designate a nonspouse beneficiary. For
                                   purposes of this Section 6.05(E)(3), a plan
                                   fully subsidizes the costs of a benefit if
                                   no increase in cost, or decrease in benefits
                                   to the Participant may result from the
                                   Participant's failure to elect another
                                   benefit.

                                     - 58 -
<PAGE>

                  F.       Retirement Equity Act Safe Harbor Rules

                           1.      If the Employer so indicates in the Adoption
                                   Agreement, this Section 6.05(F) shall apply
                                   to a Participant in a profit sharing plan,
                                   and shall always apply to any distribution,
                                   made on or after the first day of the first
                                   Plan Year beginning after December 31, 1988,
                                   from or under a separate account
                                   attributable solely to accumulated
                                   deductible employee attributions, as defined
                                   in Section 72(o)(5)(B) of the Code, and
                                   maintained on behalf of a Participant in a
                                   money purchase pension plan, (including a
                                   target benefit plan) if the following
                                   conditions are satisfied:

                                   a.      the Participant does not or cannot
                                           elect payments in the form of a life
                                           annuity; and

                                   b.      on the death of a Participant, the
                                           Participant's Vested account balance
                                           will be paid to the Participant's
                                           surviving spouse, but if there is no
                                           surviving spouse, or if the
                                           surviving spouse has consented in a
                                           manner conforming to a qualified
                                           election, then to the Participant's
                                           designated Beneficiary. The
                                           surviving spouse may elect to have
                                           distribution of the Vested account
                                           balance commence within the 90-day
                                           period following the date of the
                                           Participant's death. The account
                                           balance shall be adjusted for gains
                                           or losses occurring after the
                                           Participant's death in accordance
                                           with the provisions of the Plan
                                           governing the adjustment of account
                                           balance for other types of
                                           distributions. Thus Section 6.05(F)
                                           shall not be operative with respect
                                           to a Participant in a profit sharing
                                           plan if the plan is a direct or
                                           indirect transferee of a defined
                                           benefit plan, money purchase plan,
                                           target benefit plan, stock bonus, or
                                           profit sharing plan which is subject
                                           to the survivor annuity requirements
                                           of Section 401(a)(11) and Section
                                           417 of the code. If this Section
                                           6.05(F) is operative, then the
                                           provisions of this Section 6.05
                                           other than Section 6.05(G) shall be
                                           inoperative.

                           2.      The Participant may waive the spousal death
                                   benefit described in this Section 6.05(F) at
                                   any time provided that no such waiver shall
                                   be effective unless it satisfies the
                                   conditions of Section 6.05(D)(3) (other than
                                   the notification requirement referred to
                                   therein) that would apply to the
                                   Participant's waiver of the qualified
                                   preretirement survivor annuity.

                                     - 59 -
<PAGE>

                           3.      For purposes of this Section 6.05(F), Vested
                                   account balance shall mean, in the case of a
                                   money purchase pension plan or a target
                                   benefit plan, the Participant's separate
                                   account balance attributable solely to
                                   accumulated deductible employee
                                   contributions within the meaning of Section
                                   72(o)(5)(B) of the Code. In the case of a
                                   profit sharing plan, Vested account balance
                                   shall have the same meaning as provided in
                                   Section 6.05(D)(7).

                  G.       Transitional Rules

                           1.      An living Participant not receiving benefits
                                   on August 23, 1984, who would otherwise not
                                   receive the benefits prescribed by the
                                   previous subsections of this Section 6.05
                                   must be given the opportunity to elect to
                                   have the prior subsections of this Section
                                   apply if such Participant is credited with
                                   at least on Hour of Service under this Plan
                                   or a predecessor plan in a Plan Year
                                   beginning on or after January 1, 1997, and
                                   such Participant had at least 10 Years of
                                   Vesting Service when he or she separated
                                   from service.

                           2.      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 or her benefits paid in accordance with
                                   Section 6.05(G)(4).

                           3.      The respective opportunities to elect (as
                                   described in Section 6.05(G)(1) and (2)
                                   above) must be afforded to the appropriate
                                   Participants during the period commencing on
                                   August 23, 1984, and ending on the date
                                   benefits would otherwise commence to said
                                   Participants.

                           4.      Any Participant who has elected pursuant to
                                   Section 6.05(G)(2) and any Participant who
                                   does not elect under Section 6.05(G)(1) or
                                   who meets the requirements of Section
                                   6.05(G)(1) except that such Participant does
                                   not have at least 10 Years of Vesting
                                   service when he or she separates from
                                   service, shall have his or her benefits
                                   distributed in accordance with all of the
                                   following requirements if benefits would
                                   have been payable in the form of a life
                                   annuity.

                                   a.      Automatic Joint and Survivor Annuity
                                           - If benefits in the form of a life
                                           annuity become payable to a married
                                           Participant who:

                                     - 60 -
<PAGE>

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

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

                                           (3)      begins to receive payments
                                                    an 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 qualified
                                                    joint and survivor annuity,
                                                    unless the Participant has
                                                    elected otherwise during
                                                    the election period. The
                                                    election period must begin
                                                    at least 6 months before
                                                    the Participant attains
                                                    qualified early retirement
                                                    age and ends 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
                                           which would have been made to the
                                           spouse under the qualified joint and
                                           survivor annuity 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. 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.     For purposes of Section 6.05(G)(4):

                                           1.       Qualified early retirement
                                                    age is the latest of:

                                     - 61 -
<PAGE>

                                                    a.       the earliest date,
                                                             under the Plan, on
                                                             which the
                                                             Participant may
                                                             elect to receive
                                                             retirement
                                                             benefits,

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

                                                    c.       the date the
                                                             Participant begins
                                                             participation.

                                            2.      Qualified joint and
                                                    survivor annuity is an
                                                    annuity for the life of the
                                                    Participant with a survivor
                                                    annuity for the life of the
                                                    spouse as described m
                                                    Section 6.05(D)(4) of this
                                                    Plan.

         6.06     DISTRIBUTION REQUIREMENTS

                  A.       General Rules

                           1.      Subject to Section 6.05 Joint and Survivor
                                   Annuity Requirements, the requirements of
                                   this Section shall apply to any distribution
                                   of a Participant's interest and will take
                                   precedence over any inconsistent provisions
                                   of this Plan. Unless otherwise specified,
                                   the provisions of this Section 6.06 apply to
                                   calendar years beginning after December
                                   31, 1984.

                           2.      All distributions required under this
                                   Section 6.06 shall be determined and made in
                                   accordance with the Income Tax Regulations
                                   under Section 401(a)(9), including the
                                   minimum distribution incidental benefit
                                   requirement of Section 1.401(a)(9)-2 of the
                                   proposed regulations.

                  B.       Required Beginning Date - The entire interest of a
                           Participant must be distributed or begin to be
                           distributed no later that the Participant's required
                           beginning date.

                  C.       Limits on Distribution Periods - As of the first
                           distribution calendar year, distributions, if not
                           made in a single sum, may only be made 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

                                     - 62 -
<PAGE>

                           4.      a period certain not extending beyond the
                                   joint and last survivor expectancy of the
                                   Participant and a designated Beneficiary;

                  D.       Determination of Amount to be Distributed Each Year -
                           in If the Participant's interest is to be
                           distributed other than a single sum, the following
                           minimum distribution rules shall apply on or after
                           the required beginning date:

                           1.       Individual Account

                                    a.     If a Participant's benefit is to be
                                           distributed over (1) a period not
                                           extending beyond the life expectancy
                                           of the Participant or the joint life
                                           and last survivor expectancy of the
                                           Participant and Participant's
                                           designated Beneficiary or (2) a
                                           period not extending beyond the life
                                           expectancy of the designated
                                           Beneficiary, the amount required to
                                           be distributed for each calendar
                                           year, beginning with distributions
                                           for the first distribution calendar
                                           year, must at least equal the
                                           quotient obtained by dividing the
                                           Participant's benefit by the
                                           applicable life expectancy.

                                    b.     For calendar years beginning before
                                           January 1, 1989, if the
                                           Participant's spouse is not the
                                           designated Beneficiary, method of
                                           distribution selected must assure
                                           that at least 50% of the present
                                           value of the amount available for
                                           distribution is paid within the life
                                           expectancy of the Participant.

                                    c.     For calendar years beginning after
                                           December 31,1988, the amount to be
                                           distributed each year, beginning
                                           with distributors for the first
                                           distribution calendar year shall not
                                           be less than the quotient obtained
                                           by dividing the Participant's
                                           benefit by the lesser of (1) the
                                           applicable life expectancy or (2) if
                                           the Participant's spouse is not the
                                           designated Beneficiary, the
                                           applicable divisor determined from
                                           the table set forth in Q&A-4 of
                                           Section 1.401(a)(9) of the Proposed
                                           Income Tax Regulations.
                                           Distributions after the death of the
                                           Participant shall be distributed
                                           using the applicable life expectancy
                                           in Section 6.05(d)(1)(a) above as
                                           the relevant divisor without regard
                                           to proposed regulations
                                           1.401(a)(9)-2.

                                    d.     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 calendar
                                           years, including the

                                     - 63 -
<PAGE>

                                           minimum distribution for the
                                           distribution calendar year in which
                                           the Employee's required beginning
                                           date occurs must be made on or
                                           before December 31 of that
                                           distribution calendar year.

                           2.      Other Forms - If the Participant's benefit
                                   is distributed in the form of an annuity
                                   purchased from an insurance company,
                                   distributions thereunder shall be made in
                                   accordance with the requirements of Section
                                   401(a)(9) of the Code and the regulations
                                   thereunder.

                  E.       Death Distribution Provisions

                           1.      Distribution Beginning Before Death - If the
                                   Participant dies after distribution of his
                                   or her interest has begun, the remaining
                                   portion of such interest will continue to be
                                   distributed at least as rapidly as under the
                                   method of distribution being used prior to
                                   the Participant's death.

                           2.      Distribution Beginning After Death - If the
                                   Participant dies before distribution of his
                                   or her interest begins, distribution of the
                                   Participant's entire interest shall be
                                   completed by December 31 of the calendar
                                   year containing the fifth anniversary of the
                                   Participant's death except to the extent
                                   that an election is made to receive
                                   distributions in accordance with (a) or (b)
                                   below:

                                   a.      if any portion of the Participant's
                                           interest is payable to a designated
                                           Beneficiary, distributions may be
                                           made over the life or over a period
                                           certain not greater than the life
                                           expectancy of the designated
                                           Beneficiary commencing on or before
                                           December 31 of the calendar year
                                           immediately following the calendar
                                           year in which the Participant died;

                                   b.      if the designated Beneficiary is the
                                           Participant's surviving spouse, the
                                           date distributions are required to
                                           begin in accordance with (a) above
                                           shall not be earlier than the later
                                           of (1) December 31 of the calendar
                                           year immediately, following the
                                           calendar year in which the
                                           Participant dies or (2) December 31
                                           of the calendar year in which the
                                           Participant would have attained age
                                           70 1/2.

                                   If the Participant has not made an election
                                   pursuant to this Section 6.05(E)(2) by the
                                   time of his or her death, the Participant's
                                   designated Beneficiary must elect the method
                                   of distribution no later than the earlier of
                                   (1) December 31 the calendar of the year in
                                   which distributions would be required to
                                   begin under this Section 6.05(E)(2), or (2)
                                   December 31 of the calendar year which
                                   contains

                                     - 64 -
<PAGE>

                                   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.

                           3.      For purposes of Section 6.06(E)(2) above, if
                                   the surviving spouse dies after the
                                   Participant, but before payments to such
                                   spouse begin, the provisions of Section
                                   6.06(E)(2), with the exception of paragraph
                                   (b) therein, shall be applied as if the
                                   surviving spouse were the Participant.

                           4.      For purposes of this Section 6.06(E), any
                                   amount paid to a child of the Participant
                                   will be treated as if it had been paid to
                                   the surviving spouse if the amount becomes
                                   payable to the surviving spouse when the
                                   child reaches the age of majority.

                           5.      For purposes of this Section 6.06(E),
                                   distribution of a Participant's interest is
                                   considered to begin on the Participant's
                                   required beginning date (or, if Section
                                   6.06(E)(3) above is applicable, the date
                                   distribution is required to begin to the
                                   surviving spouse pursuant to Section
                                   6.06(E)(2) above). If distribution in the
                                   form of an annuity irrevocably commences to
                                   the Participant before the required
                                   beginning date, the date distribution is
                                   considered to begin is the date distribution
                                   actually commences.

                  F.       Definitions

                           1.      Applicable Life Expectancy -The life
                                   expectancy (or joint and last survivor
                                   expectancy) calculated using the attained
                                   age of the Participant (or designated
                                   Beneficiary) as of the Participant's (or
                                   designated Beneficiary's birthday in the
                                   applicable calendar year reduced by one for
                                   each calendar year which has elapsed since
                                   the date life expectancy was first
                                   calculated. If life expectancy is being
                                   recalculated, the applicable life expectancy
                                   shall be the life expectancy as so
                                   recalculated. The applicable calendar year
                                   shall be the first distribution calendar
                                   year, and if life expectancy is being
                                   recalculated such succeeding calendar year.

                           2.      Designated Beneficiary - The individual who
                                   is designated as the Beneficiary under the
                                   Plan in accordance with Section 401(a)(9) of
                                   the Code and the regulations thereunder.

                           3.      Distribution Calendar Year - A calendar year
                                   for which a minimum distribution is
                                   required. For distributions before the
                                   Participant's

                                     - 65 -
<PAGE>

                                   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 pursuant
                                   to Section 6.05(E) above.

                           4.      Life expectancy - Life expectancy and joint
                                   and last survivor expectancy are computed by
                                   use of the expected return multiples in
                                   Tables V and VI of Section 1.72-9 of the
                                   Income Tax Regulations.

                                   Unless otherwise elected by the Participant
                                   (or spouse, in the case of distributions
                                   described in Section 6.05(E)(2)(b) above) by
                                   the time distributions are required to
                                   begin, life expectancies shall be
                                   recalculated annually. Such election shall
                                   be irrevocable as to the Participant (or
                                   spouse) and shall apply to all subsequent
                                   years. The life expectancy of a nonspouse
                                   Beneficiary may not be recalculated.

                           5.      Participant's Benefit

                                   a.      The account balance as of the last
                                           valuation date in the valuation
                                           calendar year (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 valuation calendar
                                           year after the valuation date and
                                           decreased by distributions made in
                                           the valuation calendar year after
                                           the valuation date.

                                   b.      Exception for second distribution
                                           calendar year. For purposes of
                                           paragraph (a) above, 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 dates 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.

                           6.      Required Beginning Date

                                   a.      General Rule - The required
                                           beginning date of a Participant is
                                           the first day of April of the
                                           calendar year following the calendar
                                           year in which the Participant
                                           attains age 70 1/2.

                                     - 66 -
<PAGE>

                                   b.      Transitional Rules - The required
                                           beginning date of a Participant who
                                           attains age 70 1/2 before January 1,
                                           1988, shall to be determined in
                                           accordance with (1) or (2) below:

                                           (1)      Non 5% Owners - The
                                                    required beginning date of
                                                    a Participant who is not a
                                                    5% owner as the first day
                                                    of April of the calendar
                                                    year following the calendar
                                                    year in which the later of
                                                    retirement or attainment of
                                                    age 70 1/2 occurs.

                                           (2)      5% Owners - The required
                                                    beginning date of a
                                                    Participant who is a 5%
                                                    owner during any year
                                                    beginning after December
                                                    31, 1979, is the first day
                                                    of April following the
                                                    later of:

                                                    (a)      the calendar year
                                                             in which the
                                                             Participant
                                                             attains age
                                                             70 1/2, or

                                                    (b)      the earlier of the
                                                             calendar year with
                                                             or within which
                                                             ends the Plan Year
                                                             in which the
                                                             Participant
                                                             becomes a 5%
                                                             owner, or the
                                                             calendar year in
                                                             which the
                                                             Participant
                                                             retires.

                                                             The required
                                                             beginning date of
                                                             a Participant who
                                                             is not a 5% owner
                                                             who attains age
                                                             70 1/2 during 1988
                                                             and who has not
                                                             retired as of
                                                             January 1, 1989,
                                                             is April 1, 1990.

                                   c.      5% Owner - A Participant is treated
                                           as A 5% owner for purposes of this
                                           Section 6.06(F)(6) if such
                                           Participant is a 5% owner as defined
                                           in Section 416(i) of the Code
                                           (determined in accordance with
                                           Section 416 but without regard to
                                           whether the Plan is top-heavy) at
                                           any time during the Plan Year ending
                                           with or within the calendar year in
                                           which such owner attains age 66 1/2
                                           or any subsequent Plan Year.

                                   d.      Once distributions have begun to a
                                           5% owner under this Section
                                           6.06(F)(6) they must continue to be
                                           distributed, even if the Participant
                                           ceases to be a 5% owner in a
                                           subsequent year

                                     - 67 -

<PAGE>

                  G.       Transitional Rule

                           1.       Notwithstanding the other requirements of
                                    this Section 6.06 and subject to the
                                    requirements of Section 6.05, Joint and
                                    Survivor Annuity Requirements, distribution
                                    on behalf of any Employee, including a 5%
                                    owner, may be made in accordance with all of
                                    the following requirements (regardless of
                                    when such distribution commences):

                                    a.      The distribution by the Fund is one
                                            which would not have qualified such
                                            Fund under Section 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 Employee whose
                                            interest in the Fund is being
                                            distributed or, if the Employee is
                                            deceased, by a Beneficiary of such
                                            Employee.

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

                                    d.      The Employee had accrued a benefit
                                            under the Plan as of December
                                            31, 1993.

                                    e.      The method of distribution
                                            designated by the Employee 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 Employee's
                                            death, Beneficiaries of the Employee
                                            listed in order of priority.

                           2.       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 Employee.

                           3.       For any distribution which commences before
                                    January 1, 1984, but continues after
                                    December 31, 1988, the Employee, 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 Section 6.06(G)(1)(a) and
                                    (e).

                                     - 68 -
<PAGE>

                           4.       If a designation is revoked, any subsequent
                                    distribution must satisfy the requirements
                                    of Section 401(a)(9) of the Code and the
                                    regulations thereunder. If a designation is
                                    revoked subsequent to the date distributions
                                    are required to begin, the Plan must
                                    distribute by 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 Section
                                    401(a)(9) of the Code and the regulations
                                    thereunder, but for the Section 242(b)(2)
                                    election. For calendar years beginning after
                                    December 31, 1988, such distributions must
                                    meet the minimum distribution incidental
                                    benefit requirements in section
                                    1.401(a)(9)-2 of the Proposed Income Tax
                                    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 Q&AJ-2 and Q&AJ-3 shall apply.

         6.07     ANNUITY CONTRACTS

                  Any annuity contract distributed under the Plan (if permitted
                  or required by this Section 6) must be nontransferable. The
                  terms of any annuity contract purchased and distributed by the
                  Plan to a Participant or spouse shall comply with the
                  requirements of the Plan.

         6.08     LOANS TO PARTICIPANTS

                  If the Adoption Agreement so indicates, a Participant may
                  receive a loan from the Fund, subject to the following rules:

                  A.       Loans shall be made available to all Participants on
                           a reasonably equivalent basis.

                  B.       Loans shall not be made available to Highly
                           Compensated Employees (as defined in Section 414(q)
                           of the Code) in an amount greater than the amount
                           made available to other Employees.

                  C.       Loans must be adequately secured and bear a
                           reasonable interest rate.

                  D.       No Participant loan shall exceed the present value of
                           the Vested portion of a Participant's Individual
                           Account.

                                     - 69 -
<PAGE>

                  E.       A Participant must obtain the consent of his or her
                           spouse, if any, to the use of the Individual Account
                           as security for the loan. Spousal consent shall be
                           obtained no earlier than the beginning of the 90 day
                           period that ends on the date on which the loan is to
                           be so secured. The consent must be in writing, must
                           acknowledge the effect of the loan, and must be
                           witnessed by a plan representative or notary public.
                           Such consent shall thereafter be binding with respect
                           to the consenting spouse or any subsequent spouse
                           with respect to that loan. A new consent shall be
                           required if the account balance is used for
                           renegotiation, extension, renewal, or other revision
                           of the loan. Notwithstanding the foregoing, no
                           spousal consent is necessary if, at the time the loan
                           is secured, no consent would be required for a
                           distribution under Section 417(a)(2)(B). In addition,
                           spousal consent is not required if the Plan or the
                           Participant is not subject to Section 401(a)(11) at
                           the time the Individual Account is used as security,
                           or if the total Individual Account subject to the
                           security is less than or equal to $3,500.

                  F.       In the event of default, foreclosure on the note and
                           attachment of security will not occur until a
                           distributable event occurs under the Plan.
                           Notwithstanding the preceding sentence, a
                           Participant's default on a loan will be treated as a
                           distributable event and as soon as administratively
                           feasible after the default, the Participant's Vested
                           Individual Account will be reduced by the lesser of
                           the amount in default (plus accrued interest) or the
                           amount secured. If this Plan is a 401(k) plan, then
                           to the extent the loan is attributable to a
                           Participant's Elective Deferrals, Qualified
                           Nonelective Contributions or Qualified Matching
                           Contributions, the Participant's Individual Account
                           will not be reduced unless the Participant has
                           attained age 59 1/2 or has another distributable
                           event. A Participant will be deemed to have consented
                           to the provision at the time loan is made to the
                           Participant.

                  G.       No loans will be made to any shareholder-employee or
                           Owner-Employee. For purposes of this requirement, a
                           shareholder employee means an employee or officer of
                           an electing small business (Subchapter S) corporation
                           who owns (or is considered as owning within the
                           meaning of Section 318(a)(1) of the Code), on any day
                           during the taxable year of such corporation, more
                           than 5% of the outstanding stock of the corporation.

                           If a valid spousal consent has been obtained in
                           accordance with 6.08(E), then notwithstanding any
                           other provisions of this Plan, the portion of the
                           Participant's Vested Individual Account used as a
                           security interest held by the Plan by reason of a
                           loan outstanding to the Participant shall be taken
                           into account for purposes of determining the amount
                           of the account balance payable at the time of death
                           or distribution, but only if the reduction is used as
                           repayment of the loan. If less than 100% of the

                                     - 70 -
<PAGE>

                           Participant's Vested Individual Account (determined
                           without regard to the preceding sentence) is payable
                           to the surviving spouse, then the account balance
                           shall be adjusted by first reducing the Vested
                           Individual Account by the amount of the security used
                           as repayment of the loan, and then determining the
                           benefit payable to the surviving spouse.

                           To avoid taxation to the Participant, no loan to any
                           Participant can be made to the extent that such loan
                           when added to the outstanding balance of all other
                           loans to the Participant would exceed the lesser of
                           (a) $50,000 reduced by the excess (if any) of the
                           highest outstanding balance of loans during the one
                           year period ending on the day before the loan is
                           made, over the outstanding balance of loans from the
                           Plan on the date the loan is made, or (b) 50% of the
                           present value of the nonforfeitable Individual
                           Account of the Participant or, if greater, the total
                           Individual Account up to $10,000. For the purpose of
                           the above limitation, all loans from all plans of the
                           Employer and other members of a group of employers
                           described in Sections 414(b), 414(c), and 414(m) of
                           the Code are aggregated. Furthermore, any loan shall
                           by its terms require that repayment (principal and
                           interest) be amoritized in level payments, not less
                           frequently than quarterly, over a period not
                           extending beyond 5 years from the date of the loan,
                           unless such loan is used to acquire a dwelling unit
                           which within a reasonable time (determined at the
                           time the loan is made) will be used as the principal
                           residence of the Participant. An assignment or pledge
                           of any portion of the Participant's interest in the
                           Plan and a loan, pledge, or assignment with respect
                           to any insurance contract purchased under the Plan,
                           will be treated as a loan under this paragraph.

                           The Plan Administrator shall administer the loan
                           program in accordance with a writen document. Such
                           written document shall include, at a minimum, the
                           following: (i) the identity of the person or
                           positions authorized to administer the Participant
                           loan program; (ii) the procedure for applying for
                           loans; (iii) the basis on which loans will be
                           approved or denied; (iv) limitations (if any) on the
                           types and amounts of loans offered; (v) the procedure
                           under the program for determining a reasonable rate
                           of interest; (vi) the types of collateral which may
                           secure a Participant loan; and (vii) the events
                           constituting default and the steps that will be taken
                           to preserve Plan assets in the event of such default.

         6. 09    DISTRIBUTION IN KIND

                  The Plan Administrator may cause any distribution under this
                  Plan to be made either in a form actually held in the Fund, or
                  in cash by converting assets other than cash into cash, or in
                  any combination of the two foregoing ways.

                                     - 71 -
<PAGE>

         6.10     DIRECT ROLLOVERS OF ELIGIBLE ROLLOVER DISTRIBUTIONS

         A.       Direct Rollover Option

                  This Section applies to distributions made on or after January
                  1, 1993. Notwithstanding any provision of the Plan to the
                  contrary that would otherwise limit a distributee's election
                  under this Section, a distributee may elect, at the time and
                  in manner prescribed by the Plan Administrator, to have any
                  portion of an eligible rollover distribution that is equal to
                  at least $500 paid directly to an eligible retirement plan
                  specified by the distributee in a direct rollover.

                  B.       Definitions

                           1.       Eligible rollover distribution - An eligible
                                    rollover distribution is any distribution of
                                    all or any portion of the balance to the
                                    credit of the distributee, except that an
                                    eligible rollover distribution does not
                                    include:

                                    a.      any distribution that is one of a
                                            series of substantially equal
                                            periodic payments (not less
                                            frequently than annually) made for
                                            the life (of life expectancy) of the
                                            distributee or the joint lives (or
                                            joint life expectancies) of the
                                            distributee and the distributee's
                                            designated Beneficiary, or for a
                                            specified period of ten years or
                                            more;

                                    b.      any distribution to the extent such
                                            distribution is required under
                                            Section 402(a)(9) of the Code;

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

                                    d.      any other distribution(s) that is
                                            reasonably expected to total less
                                            than $200 during a year

                           2.       Eligible retirement plan - An eligible
                                    retirement plan is an individual retirement
                                    account described in Section 408(a) of the
                                    Code, an individual retirement annuity
                                    described in Section 408(b) of the Code, an
                                    annuity plan described in Section 403(a) of
                                    the Code, or a qualified trust described in
                                    Section 401(a) of the Code, that accepts the
                                    distributee's eligible rollover
                                    distribution. However, in the case of an
                                    eligible rollover distribution to the
                                    surviving spouse, an eligible retirement
                                    plan is an individual retirement account or
                                    individual retirement annuity.

                                     - 72 -
<PAGE>

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

                           4.       Direct rollover - A direct rollover is a
                                    payment by the Plan to the eligible
                                    retirement plan specified by the
                                    distributee.

         6.11     PROCEDURE FOR MISSING PARTICIPANTS OR BENEFICIARIES

                  The Plan Administrator must use all reasonable measures to
                  locate Participants or Beneficiaries who are entitled to
                  distributions from the Plan. In the event that the Plan
                  Administrator cannot locate a Participant or Beneficiary who
                  is entitled to a distribution from the Plan after using all
                  reasonable measures to locate him or her, the Plan
                  Administrator may, consistent with applicable laws,
                  regulations and other pronouncements under ERISA, use any
                  reasonable procedure to dispose of distributable plan assets,
                  including any of the following: (1) establish a bank account
                  for and in the name of the participant or Beneficiary and
                  transfer the assets to such bank account, (2) purchase an
                  annuity contract with the assets in the name of the
                  Participant or Beneficiary, or (3) after the expiration of 5
                  years after the benefit becomes payable, treat the amount
                  distributable as a Forfeiture and allocate it in accordance
                  with the terms of the Plan and if the Participant or
                  Beneficiary is later located restore such benefit to the Plan.

SECTION SEVEN CLAIMS PROCEDURE

         7.01     FILING A CLAIM FOR PLAN DISTRIBUTIONS

                  A Participant or Beneficiary who desires to make a claim for
                  the Vested portion of the Participant's Individual Account
                  shall file a written request with the Plan Administrator on a
                  form to be furnished to him or her by the Plan Administrator
                  for such purpose. The request shall set forth the basis of the
                  claim. The Plan Administrator is authorized to conduct such
                  examinations as may be necessary to facilitate the payment of
                  any benefits to which the Participant or Beneficiary may be
                  entitled under the terms of the Plan.

         7.02     DENIAL OF CLAIM

                  Whenever a claim for a Plan distribution by any Participant or
                  Beneficiary has been wholly or partially denied, the Plan
                  Administrator must furnish such Participant or Beneficiary
                  written notice of the denial within 60 days of the date the
                  original claim was filed. This notice shall set forth the
                  specific reasons for the denial, specific reference to
                  pertinent Plan provisions on which the denial is

                                     - 73 -
<PAGE>

                  based, a description of any additional information or material
                  needed to perfect the claim, an explanation of why such
                  additional information or material is necessary and an
                  explanation of the procedures for appeal.

         7. 03    REMEDIES AVAILABLE

                  The Participant or Beneficiary shall have 60 days from receipt
                  of the denial notice in which to make written application for
                  review by the Plan Administrator. The Participant or
                  Beneficiary may request that the review be in the nature of a
                  hearing. The Participant or Beneficiary shall have the right
                  to representation, to review pertinent documents and to submit
                  comments in writing. The Plan Administrator shall issue a
                  decision on such review within 60 days after receipt of an
                  application for review as provided for in Section 7.02. Upon
                  a decision unfavorable to the Participant or Beneficiary, such
                  Participant or Beneficiary shall be entitled to bring such
                  actions in law or equity as may be necessary or appropriate to
                  protect or clarify his or her right to benefits under this
                  Plan.

SECTION EIGHT PLAN ADMINISTRATOR

         8.01     EMPLOYER IS PLAN ADMINISTRATOR

                  A.       The Employer shall be the Plan Administrator unless
                           the managing body of the Employer designates a person
                           or persons other than the Employer as the Plan
                           Administrator and so notifies the Trustee (or
                           Custodian, if applicable). The Employer shall also be
                           the Plan Administrator if the person or persons so
                           designated cease to be the Plan Administrator. The
                           Employer may establish an administrative committee
                           that will carry out the Plan Administrator's duties.
                           Members of the administrative committee may allocate
                           the Plan Administrator's duties among themselves.

                  B.       If the managing body of the Employer designates a
                           person or persons other than the Employer as Plan
                           Administrator, such person or persons shall serve at
                           the pleasure of the Employer and shall serve pursuant
                           to such procedures as such managing body may provide.
                           Each such person shall be bonded as may be required
                           by law.

         8.02     POWERS AND DUTIES OF THE PLAN ADMINISTRATOR

                  A.       The Plan Administrator may, by appointment, allocate
                           the duties of the Plan Administrator among several
                           individuals or entities. Such appointments shall not
                           be effective until the party designated accepts such
                           appointment in writing.

                  B.       The Plan Administrator shall have the authority to
                           control and manage the operation and administration
                           of the Plan. The Plan Administrator shall

                                     - 74 -
<PAGE>

                           administer the Plan for the exclusive benefit of the
                           Participants and their Beneficiaries in accordance
                           with the specific terms of the Plan.

                  C.       The Plan Administrator shall be charged with the
                           duties of the general administration of the Plan,
                           including, but not limited to the following:

                           1.       To determine all questions of interpretation
                                    or policy in a manner consistent with the
                                    Plan's documents and the Plan
                                    Administrator's construction or
                                    determination in good faith shall be
                                    conclusive and binding on all persons except
                                    as otherwise provided herein or by law. Any
                                    interpretation or construction shall be done
                                    in a nondiscriminatory manner and shall be
                                    consistent with the intent that the Plan
                                    shall continue to be deemed a qualified plan
                                    under the terms of Section 401(a) of the
                                    Code, as amended from time to time, and
                                    shall comply with term of ERISA, as amended
                                    from time-to-time;

                           2.       To determine all questions relating to the
                                    eligibility of Employees to become or remain
                                    Participants hereunder;

                           3.       To compute the amounts necessary or
                                    desirable to be contributed to the Plan;

                           4.       To compute the amount and kind of benefits
                                    to which a Participant or Beneficiary shall
                                    be entitled under the Plan and to direct the
                                    Trustee (or Custodian, if applicable) with
                                    respect to all disbursements under the Plan,
                                    and, when requested by the Trustee (or
                                    Custodian), to furnish the Trustee (or
                                    Custodian) with instructions, in writing, on
                                    matters pertaining to the Plan and the
                                    Trustee (or Custodian) may relay and act
                                    thereon.

                           5.       To maintain all records necessary for the
                                    administration of the Plan.

                           6.       To be responsible for preparing and filing
                                    such disclosure and tax forms as may be
                                    required from time-to-time by the Secretary
                                    of Labor or the Secretary of the Treasury;
                                    and

                           7.       To furnish each Employee, Participant or
                                    Beneficiary such notices, information and
                                    reports under such circumstances as may be
                                    required by law.

                  D.       The Plan Administrator shall have all of the powers
                           necessary or appropriate to accomplish is or her
                           duties under the Plan, including, but not limited to,
                           the following:

                                     - 75 -
<PAGE>

                           1.       To appoint and retain such persons as may be
                                    necessary to carry out the functions of the
                                    Plan Administrator;

                           2.       To appoint and retain counsel, specialists
                                    or other persons as the Plan Administrator
                                    deems necessary or advisable in the
                                    administration of the Plan;

                           3.       To resolve all questions of administration
                                    of the Plan;

                           4.       To establish such uniform and
                                    nondiscriminatory rules which it deems
                                    necessary to carry out the terms of the
                                    Plan;

                           5.       To make any adjustments in a uniform and
                                    nondiscriminatory manner which it deems
                                    necessary to correct any arithmetical or
                                    accounting errors which may have been made
                                    for any Plan Year; and

                           6.       To correct any defect, supply any omission
                                    or reconcile any inconsistency in such
                                    manner and to such extent as shall be deemed
                                    necessary or advisable to carry out the
                                    purpose of the Plan.

         8.03     EXPENSES AND COMPENSATION

                  All reasonable expenses of administration including, but not
                  limited to, those involved in retaining necessary professional
                  assistance may be paid from the assets of the Fund.
                  Alternatively, the Employer may, in its discretion, pay any or
                  all such expenses. Pursuant to uniform and nondiscriminatory
                  rules that the Plan Administrator may establish from
                  time-to-time, administrative expenses and expenses unique to a
                  particular Participant may be charged to a Participant's
                  Individual Account or the Plan Administrator may allow
                  Participants to pay such fees outside of the Plan. The
                  Employer shall furnish the Plan Administrator with such
                  clerical and other assistance as the Plan Administrator may
                  need in the performance of his or her duties.

         8.04     INFORMATION FROM EMPLOYER

                  To enable the Plan Administrator to perform his or her duties,
                  the Employer shall supply full and timely information to the
                  Plan Administrator (or his or her designated agents) on all
                  matters relating to the Compensation of all Participants,
                  their regular employment, retirement, death, Disability or
                  Termination of Employment, and such other pertinent facts as
                  the Plan Administrator (or his or her agents) may require. The
                  Plan Administrator shall advise the Trustee (or Custodian, if
                  applicable) of such of the foregoing facts as may be pertinent
                  to the Trustee's (or Custodian's) duties under the Plan. The
                  Plan Administrator (or his or her agents) is entitled to rely
                  on such information as is supplied by the Employer and shall
                  have not duty or responsibility to verify such information.

                                     - 76 -

<PAGE>

SECTION NINE AMENDMENT AND TERMINATION

         9.01     RIGHT OF PROTOTYPE SPONSOR TO AMEND THE PLAN

                  A.       The Employer, by adopting the Plan, expressly
                           delegates to the Prototype Sponsor the power, but not
                           the duty, to amend the Plan without any further
                           action or consent of the Employer as the Prototype
                           Sponsor deems necessary for the purpose of adjusting
                           the Plan to comply with all laws and regulations
                           governing pension or profit sharing plans.
                           Specifically, it is understood that the amendments
                           may be made unilaterally by the Prototype Sponsor.
                           However, it shall be understood that the Prototype
                           Sponsor shall be under no obligation to amend the
                           Plan documents and the Employer expressly waives any
                           rights or claims against the Prototype Sponsor for
                           not exercising this power to amend. For purposes of
                           Prototype Sponsor amendments, the mass submitter
                           shall be recognized as the agent of the Prototype
                           Sponsor. If the Prototype Sponsor does not adopt the
                           amendments made by the mass submitter, it will no
                           longer be identical to or a minor modifier of the
                           mass submitter plan.

                  B.       An amendment by the Prototype Sponsor shall be
                           accomplished by giving written notice to the Employer
                           of the amendment to be made. The notice shall set
                           forth the text of such amendment and the date such
                           amendment is to be effective. Such amendment shall
                           take effect unless within the 30 day period after
                           such notice is provided, or within such shorter
                           period as the notice may specify, the Employer gives
                           the Prototype Sponsor written notice of refusal to
                           consent to the amendment. Such written notice of
                           refusal shall have the effect of withdrawing the Plan
                           as a prototype plan and shall cause the Plan to be
                           considered an individually designed plan. The right
                           of the Prototype Sponsor to cause the Plan to be
                           amended shall terminate should the Plan cease to
                           conform as a prototype plan as provided in this or
                           any other section.

         9.02     RIGHT OF EMPLOYER TO AMEND THE PLAN

                  The Employer may (1) change the choice of options in the
                  Adoption Agreement; (2) add overriding language in the
                  Adoption Agreement when such language is necessary to satisfy
                  Section 415 or Section 416 of the Code because of the required
                  aggregation of multiple plans; and (3) add certain model
                  amendments published by the Internal Revenue Service which
                  specifically provide that their adoption will not cause the
                  Plan to be treated as individually designed. An Employer that
                  for any other reason, including a waiver of the minimum
                  funding requirement under Section 412(d) of the Code, will no
                  longer participate in this prototype plan and will be
                  considered to have an individually designed plan.

                  An Employer who wishes to amend the Plan to change the options
                  it has chosen in the Adoption Agreement must complete and
                  deliver a new Adoption Agreement

                                     - 77 -
<PAGE>

                  to the Prototype Sponsor and Trustee (or Custodian, if
                  applicable). Such amendment shall become effective upon
                  execution by the Employer and Trustee (or Custodian).

                  The Employer reserves the right to replace the Plan in its
                  entirety by adopting another retirement plan which the
                  Employer designates as a replacement plan.

         9.03     LIMITATION ON POWER TO AMEND

                  No amendment to the Plan shall be effective to the extent that
                  it has the effect of decreasing a Participant's accrued
                  benefit. Notwithstanding the preceding sentence, a
                  Participant's Individual Account may be reduced to the extent
                  permitted under Section 412(c)(8) of the Code. For purposes of
                  this paragraph, a plan amendment with has the effect of
                  decreasing a Participant's Individual Account or eliminating
                  an optional form of benefit with respect to benefits
                  attributable to service before the amendment shall be treated
                  as reducing an accrued benefit. Furthermore, if the vesting
                  schedule of a 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 the date it becomes effective, the Vested
                  percentage (determined as of such date) of such Employee's
                  Individual Account derived from Employer Contributions will
                  not be less than the percentage computed under the Plan
                  without regard to such amendment.

         9.04     AMENDMENT OF VESTING SCHEDULE

                  If the Plan's vesting schedule is amended, or the Plan is
                  amended in any way that directly or indirectly affects the
                  computation of the Participant's Vested percentage, or if the
                  Plan is deemed amended by an automatic change to or from a
                  top-heavy vesting schedule, each Participant with at least 3
                  Years of Vesting Service with the Employer may elect within
                  the time set forth below, to have the Vested percentage
                  computed under the Plan without regard to such amendment.

                  For Participants who do not have at least 1 Hour of Service in
                  any Plan Year beginning after December 31, 1988, the preceding
                  sentence shall be applied by substituting "5 Years of Vesting
                  Service" for "3 Years of Vesting Service" where such language
                  appears.

                  The Period during which the election may be made shall
                  commence with the date the amendment is adopted or deemed to
                  be made and shall end the later 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.

                                     - 78 -
<PAGE>

         9.05     PERMANENCY

                  The Employer expects to continue this Plan and make the
                  necessary contributions thereto indefinitely, but such
                  continuance and payment is not assumed as a contractual
                  obligation. Neither the Adoption Agreement nor the Plan nor
                  any amendment of modification thereof nor the making of
                  contributions hereunder shall be construed as giving any
                  Participant or any person whomsoever any legal or equitable
                  right against the Employer, the Trustee (or Custodian, if
                  applicable) the Plan Administrator or the Prototype Sponsor
                  except as specifically provided herein, or as provided by law.

         9.06     METHOD AND PROCEDURE FOR TERMINATION

                  The Plan may be terminated by the Employer at any time by
                  appropriate action of its managing body. Such termination
                  shall be effective on the date specified by the Employer. The
                  Plan shall terminate if the Employer shall be dissolved,
                  terminated, or declared bankrupt. Written notice of the
                  termination and effective date thereof shall be given to the
                  Trustee (or Custodian), Plan Administrator, Prototype Sponsor,
                  Participants and Beneficiaries of decreased Participants, and
                  the required filings (such as the Form 5500 series and others)
                  must be made with the Internal Revenue Service and any other
                  regulatory body as required by current laws and regulations.
                  Until all of the assets have been distributed from the Fund,
                  the Employer must keep the Plan in compliance with current
                  laws and regulations by (a) making appropriate amendments to
                  the Plan and (b) taking such other measures as may be
                  required.

         9.07     CONTINUANCE OF PLAN BY SUCCESSOR EMPLOYER

                  Notwithstanding the preceding Section 9.06, a successor of the
                  Employer may continue the Plan and be substituted in the place
                  of the present Employer. The successor and the present
                  Employer (or, if deceased, the executor of the estate of a
                  deceased Self-Employed Individual who was the Employer) must
                  execute a written instrument authorizing such substitution and
                  the successor must complete and sign a new plan document.

         9.08     FAILURE OF PLAN QUALIFICATION

                  If the Plan fails to retain its qualified status, the Plan
                  will no longer be considered to be part of a prototype plan,
                  and such Employer can no longer participate under this
                  prototype. In such event, the Plan will be considered an
                  individually designed plan.

                                     - 79 -
<PAGE>

SECTION TEN MISCELLANEOUS

         10.01    STATE COMMUNITY PROPERTY LAWS

                  The terms and conditions of this Plan shall be applicable
                  without regard to the community property Laws of any state.

         10.02    HEADINGS

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

         10.03    GENDER AND NUMBER

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

         10.04    PLAN MERGER OR CONSOLIDATION

                  In the case of any merger or consolidation of the Plan with,
                  or transfer of assets or liabilities of such Plan to, any
                  other plan, each Participant shall be entitled to receive
                  benefits immediately after the merger, consolidation, or
                  transfer (if the Plan had then terminated) which are equal to
                  or greater than the benefits he or she would have been
                  entitled to receive immediately before the merger,
                  consolidation, or transfer (if the Plan had then terminated).
                  The Trustee (or Custodian) has the authority to enter into
                  merger agreements or agreements directly transfer the assets
                  of this Plan but only if such agreements are made with
                  trustees or custodians of other retirement plans described in
                  Section 401(a) of the Code.

         10.05    STANDARD OF FIDUCIARY CONDUCT

                  The Employer, Plan Administrator, Trustee and any other
                  fiduciary under this Plan shall discharge their duties with
                  respect to this Plan solely in the interests of Participants
                  and their Beneficiaries and with the care, skill, prudence and
                  diligence under the circumstances then prevailing that a
                  prudent man acting in like capacity and familiar with such
                  matters would use in the conduct of an enterprise of a like
                  character and with like aims. No fiduciary shall cause the
                  Plan to engage in any transaction known as a "prohibited
                  transaction" under ERISA.

         10.06    GENERAL UNDERTAKING OF ALL PARTIES

                  All parties to this Plan and all persons claiming any interest
                  whatsoever hereunder agree to perform any and all acts and
                  execute any and all documents and papers

                                     - 80 -
<PAGE>

                  which may be necessary or desirable for carrying out of this
                  Plan and any and all of its provisions.

         10.07    AGREEMENT BINDS HEIRS, ETC.

                  This Pian shall be binding upon the heirs, executors,
                  administrators, successors and assigns, as those terms shall
                  apply to any and all parties hereto, present and future.

         10.08    DETERMINATION OF TOP-HEAVY STATUS

                  A.       For any Plan Year beginning after December 31, 1983,
                           this Plan is a Top-Heavy Plan if any of the following
                           conditions exist:

                           1.       If the top-heavy ratio for this Plan exceeds
                                    60% and this Plan is not part of any
                                    required aggregation group or permissive
                                    aggregation group of plans.

                           2.       If this 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 group of plans
                                    exceeds 60%.

                           3.       If this Plan is a 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%.

                  For purposes of this Section 10.08, the following terms shall
                  have the meanings indicated below:

                  B.       Key Employee - Any Employee or former Employee (and
                           the Beneficiaries of such Employee) who at any time
                           during the determination period was an officer of the
                           Employer if such individual's annual compensation
                           exceeds 50% of the dollar limitation under Section
                           415(b)(1)(A) of the Code, an owner (or considered an
                           owner under Section 318 of the Code) or one of the 10
                           largest interests in the Employer if such
                           individual's compensation exceeds 100% of the dollar
                           limitation under Section 415(c)(1)(A) of the Code, a
                           5% owner of the Employer, or a 1% owner of the
                           Employer who has an annual compensation of more than
                           $150,000. Annual compensation means compensation as
                           defined in Section 415(c)(3) of the Code, but
                           including amounts contributed by the Employer
                           pursuant to a salary reduction agreement which are
                           excludable from the Employee's gross income under
                           Section 125, Section 402(e)(3), Section 402(h)(1)(B)
                           or Section 403(b) of the Code. The determination
                           period is the Plan Year containing the determination
                           date and the 4 preceding Plan Years.

                                     - 81 -
<PAGE>

                           The determination of who is a Key Employee will be
                           made in accordance with Section 416(i)(1) of the Code
                           and the regulations thereunder.

                  C.       Top-heavy ratio

                           1.       If the Employer maintains one or more
                                    defined contribution plans (including any
                                    simplified employee pension plan) and the
                                    Employer has not maintained any defined
                                    benefit plan which during the 5-year period
                                    ending on the determination date(s) has or
                                    has had accrued benefits, the top-heavy
                                    ratio for this Plan alone or for the
                                    required 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)) (including any part of any account
                                    balance distributed in the 5-year period
                                    ending on the determination date(s)), and
                                    the denominator of which is the sum of all
                                    account balances (including any part of any
                                    account balance distributed in the 5-year
                                    period ending on the determination date(s),
                                    both computed in accordance with Section 416
                                    of the Code and the regulations thereunder.
                                    Both the numerator and the denominator of
                                    the top-heavy ratio are increased to reflect
                                    any contribution not actually made as of the
                                    determination date, but which is required to
                                    be taken into account on that date under
                                    Section 416 of the Code and the regulations
                                    thereunder.

                           2.       If the Employer maintains one or more
                                    defined contribution plans (including any
                                    simplified employee pension plan) and the
                                    Employer maintains or has maintained one or
                                    more defined benefit plans which during the
                                    5-year period ending on the determination
                                    date(s) has or has had any accrued benefits,
                                    the top-heavy ratio for any required 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 or plans for all
                                    Key Employees, determined in accordance with
                                    (1) above, and the present value of accrued
                                    benefits under the aggregated defined
                                    benefit plan or plans 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 or plans for all
                                    Participants, determined in accordance with
                                    (1) above, and the present value of accrued
                                    benefits under the defined benefit plan or
                                    plans for all Participants as of the
                                    determination date(s), all determined in
                                    accordance with Section 416 of the Code and
                                    the regulations thereunder. The accrued
                                    benefits under a defined benefit plan in
                                    both the numerator and denominator of the
                                    top-

                                     - 82 -
<PAGE>

                                    heavy ratio are increased for any
                                    distribution of an accrued benefit made in
                                    the 5-year period ending on the
                                    determination date.

                           3.       For purposes of (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 Section 416 of the Code and the
                                    regulations thereunder for the first and
                                    second plan years of a defined benefit plan.
                                    The account balances and accrued benefits of
                                    a Participant (a) who is not a Key Employee
                                    but who was a Key Employee in a Prior Year,
                                    or (b) who has not been credited with at
                                    least one Hour of Service with any employer
                                    maintaining the plan at any time during the
                                    5-year period ending on the determination
                                    date will be disregarded. 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 Section 416 of the Code and
                                    the regulations thereunder. Deductible
                                    employee contributions will not be taken
                                    into account for purposes of computing the
                                    top-heavy ratio. 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.

                                    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 Section
                                    411(b)(1)(C) of the Code.

                           4.       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 Sections 401(a)(4) and
                                    410 of the Code.

                           5.       Required aggregate group: (a) Each qualified
                                    plan of the Employer in which at least one
                                    Key Employee partcipant participated at any
                                    time during the determination period
                                    (regardless of whether the Plan has
                                    terminated and (b) other qualified plan of
                                    the Employer which enables a plan described
                                    in (a) to meet the requirements of Sections
                                    401 or 410 of the Code.

                                     - 83 -
<PAGE>

                           6.       Determination date: For any Plan Year
                                    subsequent to the first Plan Year, the last
                                    day of the preceding Plan Year. For the
                                    first Plan Year of the Plan, the last day of
                                    that year.

                           7.       Valuation date. For purposes of calculating
                                    the top-heavy ratio, the valuation date
                                    shall be the last day of each Plan Year.

                           8.       Present value: For purposes of establishing
                                    the "present value" of benefits under a
                                    defined plan to compute the top-heavy ratio,
                                    any benefit shall be discounted only for the
                                    mortality and interest based on the interest
                                    rate and mortality table specified for this
                                    purpose in the defined benefit plan, unless
                                    otherwise indicated in the Adoption
                                    Agreement.

         10.09    SPECIAL LIMITATIONS FOR OWNER-EMPLOYEES

                   If this Plan provides contributions or benefits for one or
                   more Owner-Employees who control both the business for which
                   Plan is established and one or more other trades or
                   businesses, this Plan and the plan established for other
                   trades or businesses must, when looked at as a single plan,
                   satisfy Sections 401(a) and (d) of the Code for the employees
                   of those trades or businesses.

                  If the Plan provides contributions or benefits for one or more
                  Owner-Employees who control one or more other trades or
                  businesses, the employees of the other trades or businesses
                  must be included in a plan which satisfies Sections 401(a) and
                  (d) of the Code and which provides contributions and benefits
                  not less favorable than provided for Owner-Employees under
                  this Plan.

                  If an individual is covered as an Owner-Employee under the
                  plans of two or more trades or businesses which are not
                  controlled and the individual controls a trade or business,
                  then the contributions or benefits of the employees under the
                  plan of the trade or business which is controlled must be as
                  favorable as those provided for him or her under the most
                  favorable plan of the trade or business which is not
                  controlled.

                  For purposes of the preceding paragraphs, an Owner-Employee,
                  or two or more Owner Employees, will be considered to control
                  a trade or business if the Owner-Employee, or two or more
                  Owner-Employees, together:

                  (1)      own the entire interest in a unincorporated trade or
                           business, or

                  (2)      in the case of a partnership, own more than 50% of
                           either the capital interest or the profit interest in
                           the partnership.

                  For purposes of the preceding sentence, an Owner-Employee, or
                  two or more Owner-Employees, shall be treated as owning any
                  interest in a partnership which

                                     - 84 -
<PAGE>

                  is owned, directly or indirectly, by a partnership which such
                  Owner-Employee, or such two or more Owner-Employees, are
                  considered to control within the meaning of the preceding
                  sentence.

         10.10    INALIENABILITY OF BENEFITS

                  No benefit or interest available hereunder will be subject to
                  assignment or alienation, either voluntarily or involuntarily.
                  The preceding sentence shall also apply to the creation,
                  assignment, or recognition of a right to any benefit payable
                  with respect to a Participant pursuant to a domestic relations
                  order, unless such order is determined to be a qualified
                  domestic relations order as defined in Section 414(p) of the
                  Code.

                  Generally, a domestic relations order cannot be a qualified
                  domestic relations order until January 1, 1985. However, in
                  the case of a domestic relations order entered before such
                  date, the Plan Administrator:

                  (1)      shall treat such order as a qualified domestic
                           relations order if such Plan Administrator is paying
                           benefits pursuant to such order on such date, and

                  (2)      may treat any other such order entered before such
                           date as a qualified domestic relations order even if
                           such order does not meet the requirements of Section
                           414(p) of the Code.

                  Notwithstanding any provision of the Plan to the contrary, a
                  distribution to an alternate payee under a qualified domestic
                  relations order shall be permitted even if the Participant
                  affected by such order is not otherwise entitled to a
                  distribution and even if such Participant has not attained
                  earliest retirement age as defined in Section 414(p) of the
                  Code.

         10.11    CANNOT ELIMINATE PROTECTED BENEFITS

                  Pursuant to Section 411(d)(6) of the Code, and the regulations
                  thereunder, the Employer cannot reduce, eliminate or make
                  subject to Employer discretion any Section 411(d)(6) protected
                  benefit. Where this Plan document is being adopted to amend
                  another plan that contains a protected benefit not provided
                  for in this document, the Employer may attach a supplement to
                  the Adoption Agreement that describes such protected benefit
                  which shall become part of the Plan.

SECTION ELEVEN 401(k) PROVISIONS

                  In addition to Sections 1 through 10, the provisions of this
                  Section 11 shall apply if the Employer has established a
                  401(k) cash or deferred arrangement (CODA) by completing and
                  signing the appropriate Adoption Agreement.

                                     - 85 -
<PAGE>

         11.100  DEFINITIONS

                  The following words and phrases when used in the Plan with
                  initial capital letters shall, for the purposes of this Plan,
                  have the meanings set forth below unless the context indicates
                  that other meanings are intended.

         11.101   ACTUAL DEFERRAL PERCENTAGE (ADP)

                  Means, for a specified group of Participants for a Plan Year,
                  the average of the ratios (calculated separately for each
                  Participant in such group) of (1) the amount of Employer
                  Contributions actually paid over to the Fund on behalf of such
                  Participant for the Plan Year to (2) the Participant's
                  Compensation for such Plan Year (taking into account only that
                  Compensation paid to the Employee during the portion of the
                  Plan Year he or she was an eligible Participant, unless
                  otherwise indicated in the Adoption Agreement). For purposes
                  of calculating the ADP, Employer Contributions on behalf of
                  any Participant shall include: (1) any Elective Deferrals made
                  pursuant to the Participant's deferral election, (including
                  Excess Elective Deferrals of Highly Compensated Employees),
                  but excluding (a) Excess Elective Deferrals of Non-highly
                  Compensated Employees that arise solely from Elective
                  Deferrals made under the Plan or plans of this Employer and
                  (b) Elective Deferrals that are taken into account in the
                  Contribution Percentage test (provided the ADP test is
                  satisfied both with and without exclusion of these Elective
                  Deferrals); and (2) at the election of the Employee, Qualified
                  Nonelective Contributions and Qualified Matching
                  Contributions. For purposes of computing Actual Deferral
                  Percentages, an Employee who would be a Participant but for
                  the failure to match Elective Deferrals shall be treated as a
                  Participant on whose behalf no Elective Deferrals are made.

         11.102   AGGREGATE LIMIT

                  Means the sum of (1) 125% of the greater of the ADP of the
                  Participants who are not Highly Compensated Employees for the
                  Plan Year or the ACP of the Participants who are not Highly
                  Compensated Employees under the Plan subject to Code Section
                  401(m) for the Plan Year beginning with or without the Plan
                  Year of the CODA; and (2) the lesser of 200% or two plus the
                  lesser of such ADP or ACP. "Lesser" is substituted for
                  "greater" in (1) above, and "greater" is substituted for
                  "lesser" after two plus the" in "(2)" if it would result in a
                  larger Aggregate Limit.

         11.103   AVERAGE CONTRIBUTION PERCENTAGE (ACP)

                  Means the average of the Contribution Percentages of the
                  Eligible Participants in a group.

                                     - 86 -

<PAGE>

     11.104   CONTRIBUTING PARTICIPANT

              Means a Participant who has enrolled as a Contributing
              Participant pursuant to Section 11.201 and on whose behalf the
              Employer is contributing Elective Deferrals to the Plan (or is
              making Nondeductible Employee Contributions).

     11.105   CONTRIBUTION PERCENTAGE

              Means the ratio (expressed as a percentage) of the
              Participant's Contribution Percentage Amounts to the
              Participant's Compensation for the Plan Year (taking into
              account only the Compensation paid to the Employee during the
              portion of the Plan Year he or she was an eligible
              Participant, unless otherwise indicated in the Adoption
              Agreement).

     11.106   CONTRIBUTION PERCENTAGE AMOUNTS

              Means the sum of the Nondeductible Employee Contributions,
              Matching Contributions, and Qualified Matching Contributions
              made under the Plan on behalf of the Participant for the Plan
              Year. Such Contribution Percentage Amounts shall not include
              Matching Contributions that are forfeited either to correct
              Excess Aggregate Contributions or because the contributions to
              which they relate are Excess Deferrals, Excess Contributions,
              Excess Aggregate Contributions or excess annual additions
              which are distributed pursuant to Section 11.508. If so
              elected in the Adoption Agreement, the Employee may include
              Qualified Nonelective Contributions in the Contribution
              Percentage Amount. The Employer also may elect to use Elective
              Deferrals in the Contribution Percentage Amounts so long as
              the ADP test is met before the Elective Deferrals are in the
              ACP test and continues to be met following the exclusion of
              those Elective Deferrals that are used to meet the ACP test.

     11.107   ELECTIVE DEFERRALS

              Means any Employer Contributions made to the Plan at the
              election of the Participant, in lieu of cash compensation, and
              shall include contributions made pursuant to a salary
              reduction agreement or other deferral mechanism. With respect
              to any taxable year, a Participant's Elective Deferral is the
              sum of all Employer contributions made on behalf of such
              Participant pursuant to an election to defer under any
              qualified CODA as described in Section 401(k) of the Code, any
              simplified employee pension cash or deferred arrangement as
              described in Section 402(h)(1)(B), any eligible deferred
              compensation plan under Section 457, any plan as described
              under Section 501(c)(18), and any Employer contributions made
              on the behalf of a Participant for the purchase of an annuity
              contract under Section 403(b) pursuant to a salary reduction
              agreement. Elective Deferrals shall not include any deferrals
              properly distributed as excess annual additions.

                                     - 87 -

<PAGE>

              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 at the beginning of such taxable year.

              Elective Deferrals may not be taken into account for purposes
              of satisfying the minimum allocation requirement applicable to
              Top-Heavy plans described in Section 3.01(E).

     11.108   ELIGIBLE PARTICIPANT

              Means any Employee who is eligible to make a Nondeductible
              Employee Contribution or an Elective Deferral (if the Employer
              takes such contributions into account in the calculation of
              the Contribution Percentage), or to receive a Matching
              Contribution (including Forfeitures thereof) or a Qualified
              Matching Contribution.

              If a Nondeductible Employee Contribution is required as a
              condition of participation in the Plan, any Employee who would
              be a Participant in the Plan if such Employee made such a
              contribution shall be treated as an Eligible Participant on
              behalf of whom no Nondeductible Employee Contributions are
              made.

     11.109   EXCESS AGGREGATE CONTRIBUTIONS

              Means, with respect to any Plan Year, the excess of:

              A.       The aggregate Contribution Percentage Amounts taken
                       into account in computing the numerator of the
                       Contribution Percentage actually made on behalf of
                       Highly Compensated Employees for such Plan Year, over

              B.       The maximum Contribution Percentage Amounts permitted
                       by the ACP test (determined by reducing contributions
                       made on behalf of Highly Compensated Employees in
                       order of their Contribution Percentages beginning
                       with the highest of such percentages).

                       Such determination shall be made after first
                       determining Excess Elective Deferrals pursuant to
                       Section 11.111 and then determining Excess
                       Contributions pursuant to Section 11.110.

     11.110   EXCESS CONTRIBUTIONS

              Means, with respect to any Plan Year, the excess of:

                                     - 88 -

<PAGE>

              A.       The aggregate amount of Employer Contributions
                       actually taken into account in computing the ADP of
                       Highly Compensated Employees for such Plan Year,

              B.       The maximum amount of such contributions permitted by
                       the ADP test (determined by reducing contributions
                       made on behalf of Highly Compensated Employees in
                       order of the ADPs, beginning with the highest of such
                       percentages).

     11.111   EXCESS ELECTIVE DEFERRALS

              Means those Elective Deferrals that are includible in a
              Participant's gross income under Section 402(g) of the Code to
              the extent such Participant's Elective Deferrals for a taxable
              you exceed the dollar limitation under such Code Section.
              Excess Elective Deferrals 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.

     11.112   MATCHING CONTRIBUTION

              Means an Employer Contribution made to this or any other
              defined contribution plan on behalf of a Participant on
              account of an Elective Deferral or a Nondeductible Employee
              Contribution made by such Participant under a plan maintained
              by the Employer.

              Matching Contributions may not be taken into account for
              purposes of satisfying the minimum allocation requirement
              applicable to Top-Heavy Plans described in Section 3.01(E).

     11.113   QUALIFIED NONELECTIVE CONTRIBUTIONS

              Means contributions (other than Matching Contributions or
              Qualified Matching Contributions) made by the Employer
              allocated to Participants' Individual Accounts that the
              Participants may not elect to receive in cash until
              distributed from the Plan; that are nonforfeitable when made;
              and that are distributable only in accordance with the
              distribution provisions applicable to Elective Deferrals and
              Qualified Matching Contributions.

              Qualified Nonelective Contribution may be taken into account
              for purposes of satisfying the minimum allocation requirement
              applicable to Top-Heavy Plans described in Section 3.01(E).

                                     - 89 -

<PAGE>

     11.114   QUALIFIED MATCHING CONTRIBUTIONS

              Means Matching Contributions which are subject to the
              distribution and nonforfeitability requirements under Section
              401(k) of the Code when made.

     11.115   QUALIFYING CONTRIBUTING PARTICIPANT

              Means a Contributing Participant who satisfies the
              requirements described in Section 11.302 to be entitled to
              receive a Matching Contribution (and Forfeitures, if
              applicable) for a Plan Year.

     11.200   CONTRIBUTING PARTICIPANT

     11.201   REQUIREMENTS TO ENROLL AS A CONTRIBUTING PARTICIPANT

              A.       Each Employee who satisfies the eligibility
                       requirements specified in the Adoption Agreement may
                       enroll as a Contributing Participant as of any
                       subsequent Entry Date (or earlier if required by
                       Section 2.03) specified in the Adoption Agreement for
                       this purpose. A Participant who wishes to enroll as a
                       Contributing Participant must complete, sign and file
                       a salary reduction agreement (or agreement to make
                       Nondeductible Employee Contributions) with the Plan
                       Administrator.

              B.       Notwithstanding the times set forth in Section
                       11.201(A) as of which a Participant may enroll as a
                       Contributing Participant, the Plan Administrator
                       shall have the authority to designate, in a
                       nondiscriminatory manner, additional enrollment times
                       during the 12 month period beginning on the Effective
                       Date (or the date that Elective Deferrals may
                       commence, if later) in order that an orderly first
                       enrollment might be completed. In addition, if the
                       Employer has indicated in the Adoption Agreement that
                       Elective Deferrals may be based on bonuses, the
                       Participants shall be afforded a reasonable period of
                       time prior to the issuance of such bonuses to elect
                       to defer them into the Plan.

     11.202   CHANGING ELECTIVE DEFERRAL AMOUNTS

              A Contributing Participant may modify his or her salary
              reduction agreement (or agreement to make Nondeductible Emp.
              Contributions) to increase or decrease (within the limits
              placed on Elective Deferrals (or Nondeductible Employee
              Contributions) in the Adoption Agreement) the amount of his or
              her Compensation deferred into the Plan. Such modification may
              only be made as of the dates specified in the Adoption
              Agreement for this purpose, or as of any other more frequent
              date(s) if the Plan Administrator permits in a uniform and
              nondiscriminatory manner. A Contributing Participant who
              desires to make such a modification shall complete, sign and
              file a new salary reduction agreement (or

                                     - 90 -

<PAGE>

              agreement to make Nondeductible Employee Contribution) with
              the Plan Administrator. The Plan Administrator may prescribe
              such uniform and nondiscriminatory rules it deems appropriate
              to carry out the terms of this Section.

     11.203   CEASING ELECTIVE DEFERRALS

              A participant may cease Elective Deferrals (or Nondeductible
              Employee Contributions) and thus withdraw as a Contributing
              Participant as of the dates specified in the Adoption
              Agreement for this purpose (or as of any other date if the
              Plan Administrator so permits in a uniform and
              nondiscriminatory manner) by revoking the authorization to the
              Employer to make Elective Deferrals (or Nondeductible Employee
              Contributions) on his or her behalf. A Participant who desires
              to withdraw as a Contributing Participant shall give written
              notice of withdrawal to the Plan Administrator at least thirty
              days (or such lesser period of days as the Plan Administrator
              shall permit in a uniform and nondiscriminatory manner) before
              the effective date of withdrawal. A Participant shall cease to
              be a Contributing Participant upon his or her Termination of
              Employment, or an account of termination of the Plan.

     11.204   RETURN AS A CONTRIBUTING PARTICIPANT AFTER CEASING ELECTIVE
              DEFERRALS

              A Participant who has withdrawn as a Contributing Participant
              under Section 11.203 (or because the Participant has taken a
              hardship withdrawal pursuant to Section 11.503) may not again
              become a Contributing Participant until the dates set forth in
              the Adoption Agreement for this purpose, unless the Plan
              Administrator, in a uniform and nondiscriminatory manner,
              permits withdrawing Participants to resume their status as
              Contributing Participants sooner.

     11.205   CERTAIN ONE-TIME IRREVOCABLE ELECTIONS

              This Section 11.205 applies where the Employer has indicated
              in the Adoption Agreement that an Employee may make a one-time
              irrevocable election to have the Employer make contributions
              to the Plan on such Employee's behalf. In such event, an
              Employee may elect, upon the Employee's first becoming
              eligible to participate in the Plan, to have contributions
              equal to a specified amount or percentage of the Employee's
              Compensation (including no amount of Compensation) made by the
              Employer on the Employee's behalf to the Plan (and to any
              other plan of the Employer) for the duration of the Employee's
              employment with the Employer. Any contributions made pursuant
              to a one-time irrevocable election described in this Section
              are not treated as made pursuant to a cash or deferred
              election, are not Elective Deferrals and are not includible in
              an Employee's gross income.

                                     - 91 -

<PAGE>

              The Plan Administrator shall establish such uniform and
              nondiscriminatory procedures as it deems necessary or
              advisable to administer this provision.

     11.300   CONTRIBUTIONS

     11.301   CONTRIBUTIONS BY EMPLOYER

              The Employer shall make contributions to the Plan in
              accordance with the contribution formulas specified in the
              Adoption Agreement.

     11.302   MATCHING CONTRIBUTIONS

              The Employer may elect to make Matching Contributions under
              the Plan on behalf of Qualifying Contributing Participants as
              provided in the Adoption Agreement. To be a Qualifying
              Contributing Participant for a Plan Year, the Participant must
              make Elective Deferrals (or Nondeductible Employee
              Contributions, if the Employer has agreed to match such
              contributions) for the Plan Year, satisfy any age and Years of
              Eligibility Service requirements that are specified for
              Matching Contributions in the Adoption Agreement and also
              satisfy any additional conditions set forth in the Adoption
              Agreement for this purpose. In a uniform and nondiscriminatory
              manner, the Employer may make Matching Contributions at the
              same time as it contributes Elective Deferrals or at any other
              time as permitted by laws and regulations.

     11.303   QUALIFIED NONELECTIVE CONTRIBUTIONS

              The Employer may elect to make Qualified Nonelective
              Contributions under the Plan on behalf of Participants as
              provided in the Adoption Agreement.

              In addition, in lieu of distributing Excess Contributions as
              provided in Section 11.505 of the Plan, or Excess Aggregate
              Contributions as provided in Section 11.506 of the Plan, and
              to the extent elected by the Employer in the Adoption
              Agreement, the Employer may make Qualified Nonelective
              Contributions on behalf of Participants who are not Highly
              Compensated Employees that are sufficient to satisfy either
              the Actual Deferral Percentage test or the Average
              Contribution Percentage test, or both, pursuant to regulations
              under the Code.

     11.304   QUALIFIED MATCHING CONTRIBUTIONS

              The Employer may elect to make Qualified Matching
              Contributions under the Plan on behalf of Participants as
              provided in the Adoption Agreement.

                                     - 92 -

<PAGE>

     11.305   NONDEDUCTIBLE EMPLOYEE CONTRIBUTIONS

              Notwithstanding Section 3.02, if the Employer so allows in the
              Adoption Agreement, a Participant may contribute Nondeductible
              Employee Contributions to the Plan.

              If the Employer has indicated in the Adoption Agreement that
              Nondeductible Employee Contributions will be mandatory, then
              the Employer shall establish uniform and nondiscriminatory
              rules and procedures for Nondeductible Employee Contributions
              as it deems necessary and advisable including, but no limited
              to, rules described in amounts or percentage of Compensation
              Participants may or must contribute to the Plan.

              A separate account will be maintained by the Plan
              Administrator for the Nondeductible Employee Contributions for
              each Participant.

              A Participant may, upon a written request submitted to the
              Plan Administrator, withdraw the lesser of the portion of his
              or her Individual Account attributable to his or her
              Nondeductible Employee Contributions or the amount he or she
              contributed as Nondeductible Employee Contributions.

              Nondeductible Employee Contributions and earnings thereon will
              be nonforfeitable at all times. No Forfeiture will occur
              solely as a result of an Employee's withdrawal of
              Nondeductible Employee Contributions.

     11.400   NONDISCRIMINATION TESTING

     11.401   ACTUAL DEFERRAL PERCENTAGE TEST (ADP)

              A.       Limits on Highly Compensated Employees - The Actual
                       Deferral Percentage (hereinafter "ADP") for
                       Participants who are Highly Compensated Employees for
                       each Plan Year and the ADP for Participants who are
                       not Highly Compensated Employees for the same Plan
                       Year must satisfy one of the following tests:

                       1.       The ADP for Participants who are Highly
                                Compensated Employees for the Plan Year
                                shall not exceed the ADP for Participants
                                who are not Highly Compensated Employees for
                                the same Plan Year multiplied by 1.25; or

                       2.       The ADP for Participants who are Highly
                                Compensated Employees for the Plan year
                                shall not exceed the ADP for Participants
                                who are not Highly Compensated employees for
                                the same Plan year multiplied by 2.0
                                provided that the ADP for Participants who
                                are Highly Compensated Employees does not

                                     - 93 -

<PAGE>

                                exceed the ADP for Participants who are not
                                Highly Compensated Employees by more than 2
                                percentage points.

              B.       Special Rules

                       1.       The ADP for any Participant who is a Highly
                                Compensated Employee for the Plan Year and
                                who is eligible to have Elective Deferrals
                                (and Qualified Nonelective Contributions or
                                Qualified Matching Contributions, or both,
                                if treated as Elective Deferrals for
                                purposes of the ADP test) allocated to his
                                or her Individual Accounts under two or more
                                arrangements described in Section 401(k) of
                                the Code, that are maintained by the
                                Employer, shall be determined as if such
                                Elective Deferrals (and, if applicable, such
                                Qualified Nonelective Contributions or
                                Qualified Matching Contributions, or both)
                                were made unde a single arrangement. If a
                                Highly Compensated Employee participates in
                                two or more cash or deferred arrangements
                                that have different Plan Years, all cash or
                                deferred arrangements ending with or within
                                the same calendar year shall be treated as a
                                single arrangement. Notwithstanding the
                                foregoing, certain plans shall be treated as
                                separate if mandatorily disaggregated under
                                regulations under Section 401(k) of the Code.

                       2.       In the event that this Plan satisfies the
                                requirements of Sections 401(k), or
                                401(a)(4), or 410(b) of the Code only if
                                aggregated with one or more other plans, or
                                if one or more other plans satisfy the
                                requirements of such sections of the Code
                                only if aggregated with this Plan, then this
                                Section 11.401 shall be applied by
                                determining the ADP of Employees as if all
                                such plans were a single plan. For Plan
                                Years beginning after December 31, 1989,
                                plans may be aggregated in order to satisfy
                                Section 401(k) of the Code only if they have
                                the same Plan Year.

                       3.       For purposes of determining the ADP of a
                                Participant who is a 5% owner or one of the
                                10 most highly paid Highly Compensated
                                Employees, the Elective Deferrals (and
                                Qualified Nonelective Contributions or
                                Qualified Matching Contributions, or both,
                                if treated as Elective Deferrals for
                                purposes of the ADP test) and Compensation
                                of such Participant shall include the
                                Elective Deferrals (and, if applicable,
                                Qualified Nonelective Contributions and
                                Qualified Matching Contributions, or both)
                                and Compensation for the Plan year of family
                                members (as defined in Section 414(q)(6) of
                                the Code). Family members, with respect to
                                such Highly Compensated Employees, shall be
                                disregarded as separate Employees in
                                determining the ADP both for Participants
                                who are

                                     - 94 -

<PAGE>

                                not Highly Compensated Employees and for
                                Participants who are Highly Compensated
                                Employees.

                       4.       For purposes of determining the ADP test,
                                Elective Deferrals, Qualified Nonelective
                                Contributions and Qualified Matching
                                Contributions must be made before the last
                                day of the 12 month period immediately
                                following the Plan Year to which
                                contributions relate.

                       5.       The Employer shall maintain records
                                sufficient to demonstrate satisfaction of
                                the ADP test and the amount of Qualified
                                Nonelective Contributions or Qualified
                                Matching Contributions, or both, used in
                                such test.

                       6.       The determination and treatment of the ADP
                                amounts of any Participant shall satisfy
                                such other requirements as may be prescribed
                                by the Secretary of the Treasury.

                       7.       If the Employer elects to take Qualified
                                Matching Contributions into account as
                                Elective Deferrals for purposes of the ADP
                                test, then (subject to such other
                                requirements as may be prescribed by the
                                Secretary of the Treasury), unless otherwise
                                indicated in the Adoption Agreement, only
                                the amount of such Qualified Matching
                                Contributions that are needed to meet the
                                ADP test shall be taken into account.

                       8.       In the event that the Plan Administrator
                                determines that it is not likely that the
                                ADP test will be satisfied for a particular
                                Plan Year unless certain steps are taken
                                prior to the end of such Plan Year, the Plan
                                Administrator may require Contributing
                                Participants who are Highly Compensated
                                Employees to reduce their Elective Deferrals
                                for such Plan Years in order to satisfy that
                                requirement. Said reduction shall also be
                                required by the Plan Administrator in the
                                event that the Plan Administrator
                                anticipates that the Employer will not be
                                able to deduct all Employer Contributions
                                from its income for Federal income tax
                                purposes.

     11.402   LIMITS ON NONDEDUCTIBLE EMPLOYEE CONTRIBUTIONS AND MATCHING
              CONTRIBUTIONS

              A.       Limits on Highly Compensated Employees - The Average
                       Contribution Percentage (hereinafter "ACP") for
                       Participants who are Highly Compensated Employees for
                       each Plan Year and the ACP for Participants who are
                       not Highly Compensated Employees for the same Plan
                       Year must satisfy one of the following tests.

                                     - 95 -

<PAGE>

                       1.       The ACP for Participants who are Highly
                                Compensated Employees for the Plan Year
                                shall not exceed the ACP for Participants
                                who are not Highly Compensated Employees for
                                the same Plan Year multiplied by 1.25; or

                       2.       The ACP for Participants who are Highly
                                Compensated Employees for the Plan Year
                                shall not exceed the ACP for Participants
                                who are not Highly Compensated Employees for
                                the same Plan Year multiplied by 2, provided
                                that the ACP for the Participants who are
                                Highly Compensated Employees does not exceed
                                the ACP for Participants who are not Highly
                                Compensated Employees by more than 2
                                percentage points.

              B.       Special Rules

                       1.       Multiple Use - If one or more Highly
                                Compensated Employees participate in both a
                                CODA and a plan a subject to the ACP test
                                maintained by the Employer and the sum of
                                the ADP and ACP of those Highly Compensated
                                Employees subject to either or both tests
                                exceeds the Aggregate Limit, then, as
                                elected in the Adoption Agreement, the ACP
                                or the ADP of those Highly Compensated
                                employees who also participate in a CODA
                                will be reduced (beginning with such Highly
                                Compensated Employee whose ACP (or ADP, if
                                elected) is the highest) so that the limit
                                is not exceeded. The amount by which each
                                Highly Compensated Employee's Contribution
                                Percentage Amounts (or ADP, if elected) is
                                reduced shall be treated as an Excess
                                Aggregate Contribution (or Excess
                                Contribution, if elected). The ADP and ACP
                                of the Highly Compensated Employees are
                                determined after any corrections required to
                                meet the ADP and ACP tests. Multiple use
                                does not occur if the ADP and ACP of the
                                Highly Compensated Employees does not exceed
                                1.25 multiplied by the ADP and ACP of the
                                Participants who are not Highly Compensated
                                Employees.

                       2.       For purposes of this Section 11.402, the
                                Contribution Percentage for any Participant
                                who is a Highly Compensated Employee and who
                                is eligible to have Contribution Percentage
                                Amounts allocated to his or her Individual
                                Account under two or more plans described in
                                Section 401(a) of the Code, or arrangements
                                described in Section 401(k) of the Code that
                                are maintained by the Employer, shall be
                                determined as if the total of such
                                Contribution Percentage Amounts was made
                                under each plan. If a Highly Compensated
                                Employee participates in two or more cash or
                                deferred

                                     - 96 -

<PAGE>

                                arrangements that have different plan years,
                                all cash or deferred arrangements ending
                                with or within the same calendar year shall
                                be treated as a single arrangement.
                                Notwithstanding the foregoing, certain plans
                                shall be treated as separate if mandatorily
                                disaggregated under regulations under
                                Section 401(m) of the Code.

                       3.       In the event that this Plan satisfies the
                                requirements of Sections 401(m), 401(a)(4)
                                or 410(b) of the Code only if aggregated
                                with one or more other plans, or if one or
                                more other plans satisfy the requirements of
                                such Sections of the Code only if aggregated
                                with this Plan, then this Section shall be
                                applied by determining the Contribution
                                Percentage of Employees as if all such plans
                                were a single plan. For Plan Years beginning
                                after December 31, 1989, plans may be
                                aggregated in order to satisfy Section
                                401(m) of the Code only if they have the
                                same Plan Year.

                       4.       For purposes of determining the Contribution
                                Percentage of a Participant who is a 5%
                                owner or one of the 10 most highly paid
                                Highly Compensated Employees, the
                                Contribution Percentage Amounts and
                                Compensation of such Participant shall
                                include the Contribution Percentage Amounts
                                and Compensation of the Plan Year of family
                                members, (as defined in Section 414(q)(6) of
                                the Code). Family members, with respect to
                                Highly Compensated Employees, shall be
                                disregarded as separate Employees in
                                determining the Contribution Percentage both
                                for Participants who are not Highly
                                Compensated Employees and for Participants
                                who are Highly Compensated Employees.

                       5.       For purposes of determining the Contribution
                                Percentage test, Nondeductible Employee
                                Contributions are considered to have been
                                made in the Plan year in which contributed
                                to the Fund. Matching Contributions and
                                Qualified Nonelective Contributions will be
                                considered made for a Plan Year if made no
                                later than the end of the 12 month period
                                beginning on the day after the close of the
                                Plan Year.

                       6.       The Employer shall maintain records
                                sufficient to demonstrate satisfaction of
                                the ACP test and the amount of Qualified
                                Nonelective Contributions or Qualified
                                Matching Contributions, or both, used in
                                such test.

                       7.       The determination and treatment of the
                                Contribution Percentage of any Participant
                                shall satisfy such other requirements as may
                                be prescribed by the Secretary of the
                                Treasury.

                                     - 97 -

<PAGE>

                       8.       If the Employer elects to take Qualified
                                Nonelective Contributions into account as
                                Contribution Percentage Amounts for purposes
                                of the ACP tests, then (subject to such
                                other requirements as may be prescribed by
                                the Secretary of the Treasury) unless
                                otherwise indicated in the Adoption
                                Agreement, only the amount of such Qualified
                                Nonelective Contributions that are needed to
                                meet the ACP test shall be taken into
                                account.

                       9.       If the Employer elects to take Elective
                                Deferrals into account as Contribution
                                Percentage Amounts for purposes of the ACP
                                test, then (subject to such other
                                requirements as may be prescribed by the
                                Secretary of the Treasury) unless otherwise
                                indicated in the Adoption Agreement, only
                                the amount of such Elective Deferrals that
                                are needed to meet the ACP test shall be
                                taken into account.

     11.500   DISTRIBUTION PROVISIONS

     11.501   GENERAL RULE

              Distributions from the Plan are subject to the provisions of
              Section 6 and the provisions of this Section 11. In the event
              of a conflict between the provisions of Section 6 and Section
              11, the provisions of Section 11 shall control.

     11.502   DISTRIBUTION REQUIREMENTS

              Elective Deferrals, Qualified Nonelective Contributions, and
              Qualified Matching Contributions and income allocable to each
              are not distributable to a Participant or his or her
              Beneficiary or Beneficiaries, in accordance with such
              Participant's or Beneficiary or Beneficiaries' election,
              earlier than upon separation from service, death or
              disability.

              Such amounts may be distributed upon:

              A.       Termination of the Plan without the establishment of
                       another defined contribution plan, other than an
                       employee stock ownership plan (as defined in Section
                       4975(e) or Section 409 of the Code) or a simplified
                       employee pension plan as defined in Section 408(k).

              B.       The disposition by a corporation to an unrelated
                       corporation of substantially all of the assets
                       (within the meaning of Section 409(d)(2) of the Code
                       used in a trade or business of such corporation if
                       such corporation continues to maintain this Plan
                       after the disposition, but only with respect to
                       Employees who continue employment with the
                       corporation acquiring such assets.

                                     - 98 -

<PAGE>

              C.       The disposition by a corporation to an unrelated
                       entity or such corporation's interest in a subsidiary
                       (within the meaning of Section 409(d)(3) of the Code)
                       if such corporation continues to maintain this Plan,
                       but only with respect to Employees with continued
                       employment with such subsidiary.

              D.       The attainment of age 59 1/2 in the case of a profit
                       sharing plan.

              E.       If the Employer has so elected in the adoption
                       agreement, the hardship of the Participant as
                       described in Section 11.503.

                       All distributions that may be made pursuant to one or
                       more of the foregoing distributable events are
                       subject to the spousal and Participant consent
                       requirements (if applicable) contained in Section
                       401(a)(11) and 417 of the Code. In addition,
                       distributions after March 31, 1988 that are triggered
                       by any of the first three events enumerated above
                       must be made in a lump sum.

     11.503   HARDSHIP DISTRIBUTION

              A.       General - If the Employer has so elected in the
                       Adoption Agreement, distribution of Elective
                       Deferrals (and any earnings credited to a
                       Participant's account as of the end of the last Plan
                       Year, ending before July 1, 1989) may be made to a
                       Participant in the event of hardship. For the
                       purposes of this Section, hardship is defined as an
                       immediate and heavy financial need of the Employee
                       where such Employee lacks other available resources.
                       Hardship distributions are subject to the spousal
                       consent requirements contained in Sections 401(a)(11)
                       and 417 of the Code.

              B.       Special Rules.

                       1.       The following are the only financial needs
                                considered immediate and heavy: expenses
                                incurred or necessary for medical care,
                                described in Section 213(d) of the Code, of
                                the Employee, the Employee's spouse or
                                dependents; the purchase (excluding mortgage
                                payments) of a principal residence for the
                                Employee; payment of tuition and related
                                educational fees for the next 12 months of
                                post-secondary education for the Employee,
                                the Employee's spouse, children or
                                dependents; or the need to prevent the
                                eviction of the Employee from, or a
                                foreclosure on the mortgage of, the
                                Employee's principal residence.

                       2.       A distribution will be considered as
                                necessary to satisfy an immediate and heavy
                                financial need of the Employee only if:

                                     - 99 -

<PAGE>

                                a.      The Employee has obtained all
                                        distributions, other than hardship
                                        distributions, and all nontaxable
                                        loans under all plans maintained by
                                        the Employer;

                                b.      All plans maintained by the Employer
                                        provide that the Employee's Elective
                                        Deferrals (and Nondeductible
                                        Employee Contributions) will be
                                        suspended for 12 months after the
                                        receipt of the hardship
                                        distribution;

                                c.      The distribution is not in excess of
                                        the amount of an 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); and

                                d.      All plans maintained by the Employer
                                        provided that the Employee may not
                                        make Elective Deferrals for the
                                        Employee's taxable year of the
                                        hardship distribution in excess of
                                        the applicable limit under Section
                                        402(g) of the Code for such taxable
                                        year less the amount of such
                                        Employee's Elective Deferrals for
                                        the taxable year of the hardship
                                        distribution.

     11.504   DISTRIBUTION OF EXCESS ELECTIVE DEFERRALS

              A.       General Rule - A Participant may assign to this Plan
                       any Excess Elective Deferrals made during a taxable
                       year of the Participant by notifying the Plan
                       Administrator on or before the date specified in the
                       Adoption Agreement of the amount of the Excess
                       Elective Deferrals to be assigned to the Plan. A
                       Participant is deemed to notify the Plan
                       Administrator of any Excess Elective Deferrals that
                       arise by taking into account only those Elective
                       Deferrals made to this Plan and any other plans of
                       the Employer.

                       Notwithstanding any other provision of the Plan,
                       Excess Elective Deferrals, plus any income and minus
                       any loss allocable thereto, shall be distributed no
                       later than April 15 to any Participant to whose
                       Individual Account Excess Elective Deferrals were
                       assigned for the preceding year and who claims Excess
                       Elective Deferrals for such taxable year.

              B.       Determination of Income or Loss - Excess Elective
                       Deferrals shall be adjusted for any income or loss up
                       to the date of distribution. The income of loss
                       allocable to Excess Elective Deferrals is the sum of:
                       (1) income or loss allocable to the Participant's
                       Elective Deferral account for the taxable year
                       multiplied by a fraction, the numerator of which is
                       such Participant's Elective Deferrals for the year
                       and the denominator is the Participant's Individual
                       Account balance attributable to Elective Deferrals
                       without

                                    - 100 -

<PAGE>

                       regard to any income or loss occurring during such
                       taxable year; and (2) 10% of the amount determined
                       under (1) multiplied by the number of whole calendar
                       months between the end of the Participant's taxable
                       year and the date of distribution, counting the month
                       of distribution if distribution occurs after the 15th
                       of such month. Notwithstanding the preceding
                       sentence, the Plan Administrator may compute the
                       income or loss allocable to Excess Elective Deferrals
                       in the manner described in Section 4 (i.e., the usual
                       manner used by the Plan for allocating income or loss
                       to Participant's Individual Accounts), provided such
                       method is used consistently for all Participants and
                       for all corrective distributions under the Plan for
                       the Plan Year.

     11.505   DISTRIBUTION OF EXCESS CONTRIBUTIONS

              A.       General Rule - Notwithstanding any other provision of
                       this Plan, Excess Contributions, plus any income and
                       minus any loss allocable thereto, shall be
                       distributed no later than the last day of each Plan
                       Year to Participants to whose Individual Accountants
                       such Excess Contributions were allocated for the
                       preceding Plan Year. If such excess amounts are
                       distributed more than 2 1/2 months after the last day
                       of the Plan Year in which such excess amounts arose,
                       a 10% excise tax will be imposed on the Employer
                       maintaining the Plan with respect to such amounts.
                       Such distributions shall be made to Highly
                       Compensated Employees on the basis of the respective
                       portion of the Excess Contributions attributable to
                       each of such Employees. Excess Contributions of
                       Participants who are subject to the family member
                       aggregation rules shall be allocated among the family
                       members in proportion to the Elective Deferrals (and
                       amounts treated as Elective Deferrals) of each family
                       member that is combined to determine the combined
                       ADP.

                       Excess Contributions (including the amounts
                       recharacterized) shall be treated as annual additions
                       under the Plan.

              B.       Determination of Income or Loss - Excess
                       Contributions shall be adjusted for any income or
                       loss up to the date of distribution. The income or
                       loss allocable to Excess Contributions is the sum of:
                       (1) income or loss allocable to Participant's
                       Elective Deferral account (and, if applicable, the
                       Qualified Nonelective Contribution account or the
                       Qualified Matching Excess Contributions for the year
                       and the denominator is the Participant's Individual
                       Account balance attributable to Elective Deferrals
                       (and Qualified Nonelective Contributions or Qualified
                       Matching Contributions, or both, if any of such
                       contributions are included in the ADP test) without
                       regard to any income or loss occurring during such
                       Plan Year; and (2) 10% of the amount determined under
                       (1) multiplied by the number of whole calendar months
                       between the end of the Plan Year and the date of

                                    - 101 -

<PAGE>

                       distribution, counting the month of distribution if
                       distribution occurs after the 15th of such month.
                       Notwithstanding the preceding sentence, the Plan
                       Administrator may compute the income or loss
                       allocable to Excess Contributions in the manner
                       described in Section 4 (i.e., the usual manner used
                       by the Plan for allocating income or loss
                       Participants' Individual Accounts), provided such
                       method is used consistently for all Participants and
                       for all corrective distributions under the Plan for
                       the Plan Year.

              C.       Accounting for Excess Contributions - Excess
                       Contributions shall be distributed from the
                       Participant's Elective Deferral account and Qualified
                       Matching Contribution account (if applicable) in
                       proportion to the Participant's Elective Deferrals
                       and Qualified Matching Contributions (to the extent
                       used in the ADP test) for the Plan Year. Excess
                       Contributions shall be distributed from the
                       Participant's Qualified Nonelective Contribution
                       account only to the extent such Excess Contributions
                       exceed the balance in the Participant's Elective
                       Deferral account and Qualified Matching Contribution
                       account.

     11.506   DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS

              A.       General Rule - Notwithstanding any other provision of
                       this Plan, excess Aggregate Contributions, plus any
                       income and minus any loss allocable thereto, shall be
                       forfeited, if forfeitable, or if not forfeitable,
                       distributed no letter than the last day of each Plan
                       Year to Participants to whose accounts such Excess
                       Aggregate Contributions were allocated for the
                       preceding Plan Year. Excess Aggregate contributions
                       of Participants who are subject to the family member
                       aggregation rules shall be allocated among the family
                       members in proportion to the Employee and Matching
                       Contributions (or amounts treated as Matching
                       Contributions) of each family member that is combined
                       to determine the combined ACP. If such Excess
                       Aggregate Contributions are distributed more than
                       2 1/2 months after the last day of the Plan Year in
                       which such excess amounts arose, a 10% excise tax
                       will be imposed on the Employer maintaining the Plan
                       with respect to those amounts.

                       Excess Aggregate Contributions shall be treated as
                       annual additions under the Plan.

              B.       Determination of Income or Loss - Excess Aggregate
                       Contributions shall be adjusted for any income or
                       loss up to the date of distribution. The income or
                       loss allocable to Excess Aggregate Contributions is
                       the sum of: (1) income or loss allocable to the
                       Participant's Nondeductible Employee Contribution
                       account, Matching Contribution account (if any and if
                       all amounts therein are not used in the ADP test)
                       and, if applicable, Qualified Nonelective
                       Contribution account and Elective Deferral account
                       for the

                                    - 102 -

<PAGE>

                       Plan Year multiplied by a fraction, the numerator of
                       which is such Participant's Excess Aggregate
                       Contributions for the year and the denominator is the
                       Participant's Individual Account balance(s)
                       attributable to Contribution Percentage Amounts
                       without regard to any income or loss occurring during
                       such Plan Year; and (2) 10% of the amount determined
                       under (1) multiplied by the number of whole calendar
                       months between the end of the Plan Year and the date
                       of distribution, counting the month of distribution
                       if distribution occurs after the 15th of such month.
                       Notwithstanding the preceding sentence, the Plan
                       Administrator may compute the income or loss
                       allocable to Excess Aggregate Contributions in the
                       manner described in Section 4 (i.e., the usual manner
                       used by the Plan for allocating income or loss to
                       Participants' Individual Accounts), provided such
                       method is used consistently for all Participants and
                       for all corrective distributions under the Plan for
                       the Plan Year.

              C.       Forfeiture of Excess Aggregate Contributions -
                       Forfeitures of Excess Aggregate Contributions may
                       either be reallocated to the accounts of Contributing
                       Participants who are not Highly Compensated Employees
                       or applied to reduce Employer Contributions, as
                       elected by the Employer in the Adoption Agreement.

              D.       Accounting for Excess Aggregate Contributions -
                       Excess Aggregate Contributions shall be forfeited, if
                       forfeitable or distributed on a pro rata basis from
                       the Participant's Nondeductible Employee Contribution
                       account, Matching Contribution account, and Qualified
                       Matching Contribution account (and, if applicable,
                       the Participant's Qualified Nonelective Contribution
                       account or Elective Deferral account, or both).

     11.507   RECHARACTERIZATION

              A Participant may treat his or her Excess Contributions as an
              amount distributed to the Participant and then contributed by
              the Participant to the Plan. Recharacterized amounts will
              remain nonforfeitable and subject to the same distribution
              requirements as Elective Deferrals. Amounts may not be
              recharacterized by a Highly Compensated Employee to the extent
              that such amount in combination with other Nondeductible
              Employee Contributions made by that Employee would exceed any
              state limit under the Plan on Nondeductible Employee
              Contributions.

              Recharterization must occur no later than two and one-half
              months after the last day of the Plan Year in which such
              Excess Contributions arose 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 tax year in which the
              Participant would have received them in cash.

                                    - 103 -

<PAGE>

     11.508   DISTRIBUTION OF ELECTIVE DEFERRALS IF EXCESS ANNUAL ADDITIONS

              Notwithstanding any other provision of the Plan, a
              Participant's Elective Deferrals shall be distributed to him
              or her to the extent that the distribution will reduce an
              excess annual addition (as that term is described in Section
              3.05 of the Plan.

     11.600   VESTING

     11.601   100% VESTING ON CERTAIN CONTRIBUTIONS

              The Participant's accrued benefit derived from Elective
              Deferrals, Qualified Nonelective Contributions, Nondeductible
              Employee Contributions, and Qualified Matching Contributions
              is nonforfeitable. Separate accounts for Elective Deferrals,
              Qualified Nonelective Contributions, Nondeductible Employee
              Contributions, Matching Contributions, and Qualified Matching
              Contributions will be maintained for each Participant. Each
              account will be credited with the applicable contributions and
              earnings thereon.

     11.602   FORFEITURES AND VESTING OF MATCHING CONTRIBUTIONS

              Matching Contributions shall be Vested in accordance with the
              vesting schedule for Matching Contributions in the Adoption
              Agreement. In any event, Matching Contributions shall be fully
              Vested at Normal Retirement Age, upon the complete or partial
              termination of the profit sharing plan, or upon the complete
              discontinuance of Employer Contributions. Notwithstanding any
              other provisions of the Plan, Matching Contributions or
              Qualified Matching Contributions must be forfeited if the
              contributions to which they relate are Excess Elective
              Deferrals, Excess Contributions, Excess Aggregate
              Contributions or excess annual additions which are distributed
              pursuant to Section 11.508. Such Forfeitures shall be
              allocated in accordance with Section 3.01(C).

              When a Participant incurs a Termination of Employment, whether
              a Forfeiture arises with respect to Matching Contributions
              shall be determined in accordance with Section 6.01(D).

                                    - 104 -AMENDMENT TO THE 1994 INCENTIVE AND NON-QUALIFIED STOCK OPTION PLAN

          "Subject to  adjustment  as  provided in Section 7 hereof,  a total of
          four million five hundred thousand (4,500,000) shares of the Company's
          Common  Stock  $.01 par value  (the  "Stock")  shall be subject to the
          Plan."

          AMENDMENT TO THE 1995 STOCK OPTION PLAN FOR OUTSIDE DIRECTORS

          "Subject to  adjustment  as  provided in Section 7 hereof,  a total of
          five hundred thousand (500,000) shares of common stock, $.01 par value
          ("Stock"), of the Company shall be subject to the Plan."

             AMENDMENT TO THE 1994 STOCK OPTION PLAN FOR CONSULTANTS

          "Subject to adjustment as provided in Section 7 hereof, a total of one
          million six hundred thousand  (1,600,000) shares of common stock, $.01
          par value ("Stock"), of the Company shall be subject to the Plan."

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