Document:

EXHIBIT 10(i)

                          21st CENTURY INSRUANCE GROUP

                                  PENSION PLAN

                         1994 AMENDMENT AND RESTATEMENT

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                                    ARTICLE I
                             NAME AND EFFECTIVE DATE
                             -----------------------

     The Plan established and adopted hereunder is known as the "21st Century
Insurance Group Pension Plan" (hereinafter referred to as the "Plan") and was
originally effective January 1, 1988.  This 2000 Restatement of the Plan sets
forth the provisions of the Plan as it has been amended from time to time.  The
effective dates of said amendments are as set forth in the various documents
amending the Plan, up to and including Amendments No. One and Two to the 1994
Amendment and Restatement.

     This Plan evidences the terms and conditions of a defined benefit pension
plan for the benefit of the covered Employees of 21st Century Insurance Group
(hereinafter referred to as the "Company") and any Affiliated Company that may
participate in maintaining this Plan pursuant to the provisions set forth
hereinbelow.  The Plan, which is intended to constitute a qualified pension plan
for purposes of Internal Revenue Code ("Code") Sections 401(a) and 501(a), shall
be maintained and administered for the exclusive benefit of Plan Participants
and their Beneficiaries.

                                   ARTICLE II
                                   DEFINITIONS
                                   -----------

     2.1     Actuarial Equivalent or Equivalent Actuarial Value.  "Actuarial
             --------------------------------------------------
Equivalent" or "Equivalent Actuarial Value" shall mean an equivalent or
equivalent value determined by reference to the dollar value of any benefit
(except for benefits paid in a lump sum) on a specified date, computed on the
basis of an 8% per annum rate of interest and utilizing the applicable mortality
table under Section 417(e) of the Code, as set forth in Appendix II.  The dollar
value of a single sum benefit shall be computed using the interest rate on
30-year Treasury securities as specified by the Commissioner of Internal Revenue
for the first full calendar month preceding the first day of the Plan Year that
includes the Annuity Starting Date for the distribution, and the mortality table
under Section 417(e) of the Code, as set forth in Appendix II.

     2.2     Affiliated Company.  "Affiliated Company" shall mean
             ------------------

          (a)     Any corporation which is included in a controlled group of
     corporations, within the meaning of Section 414(b) of the Code, of which
     group the Company is also a member,

          (b)     Any trade or business which is under common control with the
     Company within the meaning of Section 414(c) of the Code,

          (c)     Any member of an affiliated service group, within the meaning
     of Section 414(m) of the Code, that includes the Company, and

          (d)     Any other entity required to be aggregated with the Company
     pursuant to regulations under Code Section 414(o).

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     2.3     Annuity Starting Date.  "Annuity Starting Date" shall mean the
             ---------------------
first day of the first period for which an amount is payable as an annuity or in
any other form.

     2.4     Beneficiary.  "Beneficiary" shall mean the person or persons last
             -----------
designated as such by a Participant in accordance with the provisions of Section
6.6 and entitled to benefits hereunder upon the death of such Participant, or if
there is no such properly designated Beneficiary surviving, the person or
persons designated in Section 6.6 to receive the interest of a deceased
Participant in such event.

     2.5     Board of Directors.  "Board of Directors" or "Board" shall mean the
             ------------------
Board of Directors of the Company.

     2.6     Code.  "Code" shall mean the Internal Revenue Code of 1986, as in
             ----
effect on the date of execution of this Plan document and as thereafter amended
from time to time.

     2.7     Committee.  "Committee" shall mean the Committee described in
             ---------
Article XII of this Plan.

     2.8     Company.  "Company" shall mean 21st Century Insurance Group.
             -------

     2.9     Compensation.
             ------------

          (a)     "Compensation" shall mean any cash compensation paid by the
     Participating Employer during a Plan Year by reason of services performed
     by an Employee, including overtime pay, bonuses, and compensation, plus
     compensation deferral contributions under the 21st Century Insurance Group
     Savings and Security Plan and amounts excludable from income under a Code
     Section 125 or 129 plan of a Participating Employer; subject, however, to
     the following special rules and to the provisions of Section 2.9(b). The
     following shall not be taken into account in determining Compensation:

               (i)     Fringe benefits, and contributions by the Participating
          Employer to and benefits under any employee benefit plan, except for
          amounts that are excluded from an Employee's income under Code
          Sections 402(e)(3), 125 and 129;

               (ii)     Amounts included in any Employee's gross income with
          respect to life insurance as provided by Code Section 79;

               (iii)     Amounts paid to Employees as special remuneration based
          on profits, discretionary judgment bonuses, severance pay or other
          special payments;

          (b)     Solely for purposes of Article XVII (relating to certain
     limitations on certain annual additions to or benefits from employee
     pension benefit plans) and Article XIX of this Plan (relating to special
     rules applicable to certain Top-Heavy plans), the term "Compensation" shall
     mean wages as defined in Section 3401(a) for 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

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     agricultural labor in Section 3401(a)(2)). For purposes of applying the
     limitations of Article XVII, Compensation as defined in this Subsection (b)
     for a Limitation Year (as defined in Article XVII) shall be subject to the
     limitations of Paragraphs (i) and (ii) below.

               (i)     For Limitation Years that begin after December 31, 1991
          and before January 1, 1998, Compensation shall include only amounts
          actually paid or includible in gross income during such Limitation
          Year.

               (ii)     For Limitation Years beginning on and after January 1,
          1998, in addition to amounts taken into account under Paragraph (i)
          above, Compensation shall also include amounts not actually paid or
          includible in income that either (A) qualify for treatment under Code
          Section 401(k), or (B) are deducted from a Participant's remuneration
          under a plan which satisfies the requirements of Section 125 or 129 of
          the Code.

     For purposes of applying the requirements of Article XIX, Compensation for
     a Plan Year determined in accordance with this Subsection (b) shall be
     limited as provided in Subsections (c) and (d) below.

          (c)     For Plan Years beginning prior to January 1, 1994, the annual
     Compensation of each Participant taken into account under this Section 2.9
     for any Plan Year shall not exceed $200,000, as adjusted by the Secretary
     of the Treasury at the same time and in the same manner as under Section
     415(d) of the Code. 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 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.

          (d)     In addition to other applicable limitations set forth in the
     Plan, and notwithstanding any other provision of the Plan to the contrary,
     for Plan Years beginning on or after January 1, 1994, the annual
     Compensation of each Employee taken into account under the Plan shall not
     exceed the "OBRA '93 annual compensation limit." The OBRA '93 annual
     compensation limit is $150,000, as adjusted for the Commissioner of the
     Internal Revenue for increases in the cost of living in accordance with
     Code Section 401(a)(17)(B). The cost-of-living adjustment in effect for a
     calendar year applies to any period, not exceeding 12 months, over which
     Compensation is determined ("determination period") beginning in such
     calendar year. If a determination period consists of fewer than 12 months,
     the OBRA '93 annual compensation limit will be multiplied by a fraction,
     the numerator of which is the number of months in the determination period,
     and the denominator of which is 12. For Plan Years beginning on or after
     January 1, 1994, any reference in the Plan to the limitation under Code
     Section 401(a)(17) shall mean the OBRA '93 annual compensation limit set

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     forth in this provision. If Compensation for any prior determination period
     is taken into account in determining an employee's benefits accruing in the
     current Plan Year, the Compensation for that determination period is
     subject to the OBRA '93 annual compensation limit in effect for that prior
     determination period. For this purpose, for determination periods beginning
     before the first day of the first Plan Year beginning on or after January
     1, 1994, the OBRA '93 annual compensation limit is $150,000.

     2.10  Early Retirement Date.  Any Participant who has attained age
           ---------------------
fifty-five (55) and completed ten (10) one-year Periods of Service may elect to
retire on an Early Retirement Date selected by such Participant in accordance
with the Participant's Qualified Election, which may be made at any time after
the Participant is eligible for an early retirement benefit pursuant to Section
7.2.  Such Early Retirement Date may be the first (1st) day of any month which
is after satisfaction of such requirement and prior to such Participant's Normal
Retirement Age.

     2.11  Effective Date.  "Effective Date" shall mean the original effective
           --------------
date of this Plan, which is January 1, 1988.

     2.12  Election Period.  "Election Period" shall mean, with respect to a
           ---------------
Qualified Election, the 90-day period ending on the Annuity Starting Date.

     2.13  Eligible Employee.
           -----------------

          (a)     "Eligible Employee" shall mean any Employee of a Participating
     Employer, except as provided below in this Section 2.13:

          (b)     The term "Eligible Employee" shall not include any person in
     one or more of the following categories:

               (i)     Any person who is covered by a collective bargaining
          agreement to which a Participating Employer is a party, unless the
          collective bargaining agreement provides for coverage under this Plan.

               (ii)     Any non-resident alien who receives no earned income
          (within the meaning of Code Section 911(d)(2)) from the Participating
          Employer that constitutes income from sources within the United States
          (within the meaning of Code Section 861(a)(3)).

               (iii)     Any person who is a "leased employee" within the
          meaning of Code Section 414(n).

               (iv)     Any person who is an "employee" within the meaning of
          Code Section 401(c)(3).

               (v)     Any person who is recorded on the books and records of a
          Participating Employer or an Affiliated Company as an independent
          contractor, a worker provided by a temporary staffing agency, and an
          individual with respect to whom a written agreement governing the

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          relationship between such person and a Participating Employer or
          Affiliated Company provides in substance that such person shall not be
          an Eligible Employee hereunder.

          (c)     The preceding provisions of this Section 2.13 shall be given
     effect notwithstanding any classification or reclassification of a person
     as an employee or common law employee of a Participating Employer or
     Affiliated Company or as a member of any other category of person not
     excluded under the preceding provisions of this Section 2.13, by reason of
     action taken by any tax or other governmental authority. In the event that
     a person rendering services to a Participating Employer or to an Affiliated
     Company in an excluded category is classified or reclassified by reason of
     action taken by any tax or other governmental authority, or by a
     Participating Employer or Affiliated Company, such individual shall
     continued to be excluded under this Plan unless specifically included
     hereunder by the terms of an amendment to this Plan or by the terms of a
     written instrument executed by such person and a Participating Employer.

          (d)     The categories of excluded persons described above in this
     Section 2.13 are not mutually exclusive, it being contemplated that certain
     categories described above may include persons in one or more other
     categories, with the result that an individual may be excluded under more
     than one category set forth herein.

     2.13A  Employee.
            --------

          (a)     "Employee" shall mean each person currently employed in any
     capacity by the Company or an Affiliated Company, any portion of whose
     Compensation paid by the Company or an Affiliated Company is subject to
     withholding of income tax and/or for whom Social Security contributions are
     made by the Company or an Affiliated Company;

          (b)     In addition, "Employee" shall mean leased employees within the
     meaning of Section 414(n)(2) of the Code. Notwithstanding the foregoing, if
     such leased employees constitute less than twenty percent of the Company's
     nonhighly compensated work force within the meaning of Section
     414(n)(5)(C)(ii) of the Code, the term "Employee" shall not include those
     leased employees covered by a plan described in Section 414(n)(5) of the
     Code unless otherwise provided by the terms of this Plan.

          (c)     Although Eligible Employees are the only class of Employees
     eligible to participate in this Plan, the term "Employee" is used to refer
     to persons employed in a non-Eligible Employee capacity as well as Eligible
     Employee category. Thus, those provisions of this Plan that are not limited
     to Eligible Employees, such as those relating to Periods of Service, apply
     to both Eligible and non-Eligible Employees.

     2.14  Employment Commencement Date.  "Employment Commencement Date" shall
           ----------------------------
mean each of the following:

          (a)     The date on which an Employee first performs an hour of
     service in any capacity for the Company or an Affiliated Company with
     respect to which the Employee is compensated or is entitled to cash
     remuneration by the Company or the Affiliated Company.

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          (b)     In the case of an Employee whose employment is terminated and
     who is reemployed by the Company or an Affiliated Company after he/she
     incurs a Period of Severance, the term "Employment Commencement Date" shall
     also mean the first day following the termination of employment on which
     the Employee performs an hour of service for the Company or an Affiliated
     Company with respect to which he/she is compensated or entitled to cash
     remuneration by the Company or an Affiliated Company.

     2.15  Entry Date.  "Entry Date" shall mean the first day of the next month
           ----------
following the Employee's attainment of age twenty (20) and completion of
one-year Period of Service.

     2.16  ERISA.  "ERISA" shall mean the Employee Retirement Income Security
           -----
Act of 1974 and all amendments thereto and regulations thereunder.

     2.17     Highly Compensated Employee.
              ---------------------------

          (a)     "Highly Compensated Employee" shall mean any Employee who

               (i)     was a Five Percent Owner at any time during the Plan Year
          or the preceding Plan Year, or

               (ii)     for the preceding Plan Year received Compensation from
          the Company or an Affiliated Company in excess of $85,000, as adjusted
          by the Secretary of the Treasury at the same time and in the same
          manner as under Code Section 415(d), except that the base period for
          such adjustment shall be the calendar quarter ending September 30,
          1996.

          (b)     Determination of a Highly Compensated Employee shall be in
     accordance with the following special rules:

               (i)     An Employee shall be treated as a five percent owner for
          any Plan Year if at any time during such Plan Year such Employee was a
          five percent owner (as defined in Section 20.6(b)(iii)).

               (ii)     For purposes of this Section, the term "Compensation"
          means Compensation determined in accordance with Section 414(s) of the
          Code; provided, however, the determination under this Paragraph (vi)
          shall be made without regard to Code Sections 125, 402(a)(8), and
          401(h)(1)(B), and in the case of Company or Affiliated Company,
          Employer contributions made pursuant to a salary reduction agreement,
          without regard to Section 403(b).

               (iv)     A former Employee shall be treated as a Highly
          Compensated Employee if:

                    (A)     such Employee was a Highly Compensated Employee when
               the employment of such Employee with the Company and all
               Affiliated Companies terminated, or

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                    (B)     such Employee was a Highly Compensated Employee at
               any time after attaining age 55.

               (v)     Code Sections 414(b), (c), (m), (n), and (o) shall be
          applied before the application of this Section 2.17.

          (c)     To the extent permissible under Code Section 414(q), the
     Committee may determine which Employees shall be categorized as Highly
     Compensated Employees by applying a simplified method prescribed by the
     Internal Revenue Service.

     2.18  Investment Manager.  "Investment Manager" shall mean the one or more
           ------------------
Investment Managers, if any, that are appointed pursuant to the provisions of
Section 12.3.

     2.19  Late Retirement Date.  In the event that a Participant shall continue
           --------------------
to be an Employee after his/her Normal Retirement Age, the retirement date of
such a Participant will be postponed until the first day of the month coincident
with or next following the date on which he/she actually retires.  Any such
Participant shall be entitled to retire at any date beyond his/her Normal
Retirement Age, or he/she may be retired by the Participating Employer on any
such Late Retirement Date, subject, however, to the requirements of any
applicable federal or state laws governing compulsory retirements.

     2.20  Normal Retirement Age.  "Normal Retirement Age" shall mean the date
           ---------------------
the Participant attains age sixty-five (65).

     2.21  Participant.  "Participant" shall mean any Employee of the
           -----------
Participating Employer who meets the eligibility requirements of Article III of
this Plan.

     2.22  Participating Employer.  "Participating Employer" shall mean each
           ----------------------
unit, division or other segment of the Company to which this Plan is extended by
action of the Board of Directors, and each unit, division or other segment of an
Affiliated Company (or similar entity), which unit, division or segment has been
granted permission by the Board of Directors to participate in this Plan,
provided contributions are being made hereunder for Eligible Employees of such
Participating Employer.  This permission shall be granted under such conditions
and upon such conditions as the Board of Directors deems appropriate.

     2.23  Period of Service.  "Period of Service" shall mean a period of time
           -----------------
computed under an "elapsed time" method, as follows:

          (a)     An Employee shall be credited with a Period of Service equal
     to the elapsed time between his/her Employment Commencement Date and the
     date on which he/she commences a Period of Severance.

          (b)     If an Employee incurs a Period of Severance and is
     subsequently reemployed as an Employee, he/she shall be credited with a
     Period of Service pursuant to the following rules:

               (i)     An Employee shall receive credit for a Period of
          Severance as if it were a Period of Service if such Period of
          Severance commences by reason of a quit, discharge or retirement and

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          the Participant is reemployed as an Employee within 12 months after
          the commencement of such Period of Severance.

               (ii)     An Employee shall receive credit for a Period of
          Severance as if it were a Period of Service if such Period of
          Severance commences by reason of a quit, discharge or retirement
          during a time in which such Employee is absent from service for a
          reason other than quit, discharge or retirement and the Employee is
          reemployed as an Employee within 12 months after his/her initial
          absence from service.

               (iii)     Except as provided in Sections 2.23(b)(i) and (ii)
          hereof, the Period of Severance shall not be included in the
          Employee's Period of Service and, subject to Section 2.23(c) hereof,
          all of an Employee's Periods of Service shall be aggregated for
          purposes of the Plan.

          (c)     If an Employee who has not received credit for at least five
     one-year Periods of Service has a Period of Severance equal to the greater
     of (i) five years, or (ii) the aggregate number of years of his/her Period
     of Service before such Period of Severance, then his/her prior Periods of
     Service shall be disregarded for all purposes of the Plan. Otherwise an
     Employee's total Period of Service shall be determined by aggregating all
     of the Employee's individual Periods of Service; however, no Periods of
     Service shall be included that are not required to be taken into account
     under Code Section 401(a)(5).

          (d)     Notwithstanding any other provision of this Plan, service
     performed by Employees for an Affiliated Company (or a unit or division of
     such Participating Employer or the Company) prior to the date as of which
     such entity becomes an Affiliated Company (or a unit or division of such
     company or the Company) shall not be taken into account in computing
     Periods of Service for any purpose of this Plan, except to the extent and
     in the manner determined by resolution of the Board of Directors.

     2.24  Period of Severance.  "Period of Severance" means:
           -------------------

          (a)     The period of time commencing on the earlier of (i) the date
     on which an Employee quits, retires, is discharged, or dies; or (ii) the
     first anniversary of the first date of a period in which an Employee
     remains absent from service (with or without pay) with the Company and all
     Affiliated Companies for any reason other than quit, retirement, discharge
     or death (such as vacation, holiday, sickness, disability, leave of absence
     or layoff), and continuing until the first day, if any, on which the
     Participant completes one or more hours of service for which he/she is
     directly or indirectly paid by the Company or an Affiliated Company for the
     performance of duties as an Employee.

          (b)     In the case of an Employee who is absent from work for
     maternity or paternity reasons, no Period of Severance shall commence until
     the second anniversary of the first date of such leave of absence. The
     period between the date of commencement of an absence for maternity or
     paternity reasons and the first anniversary thereof shall be considered a
     Period of Service; the period between the first and second anniversaries of

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     the commencement of such absence shall be considered neither a Period of
     Service nor a Period of Severance. For purposes of this Section 2.24(b), an
     absence from work for maternity or paternity reasons means an absence:

               (i)     by reason of pregnancy of the Employee,

               (ii)     by reason of the birth of a child of the Employee,

               (iii)     by reason of the placement of a child with the Employee
          in connection with the adoption of such child by such Employee, or

               (iv)     for purposes of caring for such child for a period
          beginning immediately following such birth or placement.

     2.25  Plan.  "Plan" shall mean the 21st Century Insurance Group Pension
           ----
Plan described herein, as it may be amended from time to time.

     2.26  Plan Administrator.  "Plan Administrator" shall mean the
           ------------------
administrator of the Plan within the meaning of Section 3(16)(A) of ERISA.  The
Plan Administrator shall be the Company.

     2.27  Plan Year.  "Plan Year" shall mean the twelve (12) month period
           ---------
beginning on January 1 and ending on the following December 31.

     2.28  Qualified Election.  "Qualified Election" shall mean any Participant
           ------------------
election relating to a waiver of the Qualified Joint and Survivor Annuity and
election of an optional form, a designation of a Beneficiary, or a consent to an
Annuity Starting Date which is prior to his/her Normal Retirement Age, which
election acknowledges the effect of such election and is made during the
applicable Election Period in accordance with the requirements of this Section
2.30 and in the manner and form as prescribed by the Committee.

          (a)     To the extent required under Section 417 of the Code, no
     election by a Participant shall be deemed to be a Qualified Election unless
     the Spouse, if any, of the Participant consents in writing to (i) the
     designation of any Beneficiary in addition to or other than the Spouse,
     (ii) the specified optional form of benefit elected by the Participant
     (including remaining benefits that the Beneficiary may receive), and (iii)
     if the Annuity Starting Date is prior to the Participant's Normal
     Retirement Age and benefits are not paid as a Qualified Joint and Survivor
     Annuity, the Annuity Starting Date. The consent of the Spouse shall
     acknowledge the effect of such consent and shall be witnessed by a Plan
     Representative or a notary public.

          (b)     Notwithstanding the requirement for the consent of a Spouse,
     if the Participant warrants to the Committee that such written consent may
     not be obtained because there is no Spouse or the Spouse cannot be located
     or for any other reason as the Committee determines to be consistent with
     the requirements of Section 417 of the Code, a Participant's election
     without spousal consent may be deemed a Qualified Election; provided,
     however, that the Committee may require the Participant in such case to

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     produce such evidence of the Spouse's unavailability or other circumstances
     as the Committee deems to be appropriate.

          (c)     A Qualified Election under this provision will be valid only
     with respect to the Spouse who consented to the Qualified Election, or in
     the event of a Qualified Election in which the Spouse's consent has not
     been obtained, with respect to a designated Spouse (e.g., that Spouse who
     cannot be located).

          (d)     Any election by a Participant to change a Qualified Election
     shall be subject to the spousal consent requirements of this Section 2.28.
     Subject to the foregoing (relating to a change by a Participant), the
     consent by a Spouse to a Qualified Election shall be irrevocable. The
     number of changes in a Qualified Election by a Participant shall not be
     limited during any applicable Election Period.

          (e)     An election by a Participant which, by reason of a failure to
     obtain required spousal consent could not be given effect when made, may
     later be given effect if at the relevant date the Participant has no Spouse
     or is not then otherwise required to have spousal consent.

     2.29  Qualified Joint and Survivor Annuity.   "Qualified Joint and Survivor
           ------------------------------------
Annuity" means an annuity for the life of the Participant with a fifty percent
(50%) survivor annuity for the life of his/her Spouse, and which is the
Actuarial Equivalent of a single life annuity for the life of the Participant.

     2.30  Qualified Preretirement Survivor Annuity.  "Qualified Preretirement
           ----------------------------------------
Survivor Annuity" means a survivor annuity for the life of the surviving Spouse
of the Participant under which the periodic payments to the surviving Spouse are
not less than the periodic payments that would be payable under the Qualified
Joint and Survivor Annuity (or the Actuarial Equivalent thereof) if --

          (a)     In the case of a Participant who dies after reaching the
     earlier of Early Retirement Date or Normal Retirement Age, the Participant
     had retired with an immediate Qualified Joint and Survivor Annuity on the
     day before his/her death, or

          (b)     In the case of a Participant who dies on or before the date on
     which he/she would have attained the earlier of Early Retirement Date or
     Normal Retirement Age, the Participant had separated from service on the
     date of death, survived to the earlier of Early Retirement Date or Normal
     Retirement Age, commenced to receive payments under an immediate Qualified
     Joint and Survivor Annuity at his/her earlier of Early Retirement Date or
     Normal Retirement Age, and died on the day after the day on which he/she
     would have attained the earlier of Early Retirement Date or Normal
     Retirement Age.

     2.31  Spouse.  "Spouse" shall mean the person to whom a Participant is
           ------
married as of the date such Participant's benefits commence or, in the case of a
deceased Participant, the person to whom such deceased Participant is married on
the date of his/her death.  To the extent required by a qualified domestic
relations order, a former spouse shall be treated as a Spouse.

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     2.32  Total and Permanent Disability.  An individual shall be considered to
           ------------------------------
be suffering from a Total and Permanent Disability if the Committee determines
that he/she is unable to engage in any substantial gainful activity by reason of
any medically determinable physical or mental impairment.  An individual's
disabled status shall be determined by the Committee, based on such evidence as
the Committee determines to be sufficient, including, but not limited to,
examination at the Company's expense by a physician of the Company's choice.

     2.33  Trust Agreement.  "Trust Agreement" shall mean the Agreement between
           ---------------
the Company and the one or more persons serving as Trustee hereunder, under
which the Trustee agrees to hold, administer, and dispose of the assets of the
Plan (or any successor Trust Agreement adopted by the Company).

     2.34  Trust Fund or Trust.  "Trust Fund" or "Trust" shall mean the assets
           -------------------
(contributions and income earned thereon) of the Plan held under the Trust
Agreement.

     2.35  Trustee.  "Trustee" shall mean the person(s) or corporation (or
           -------
successor(s) thereto) who acts as Trustee as provided in the Trust Agreement and
who signifies acceptance of this responsibility as a fiduciary of the Plan by
joining in the execution of the documents creating or amending the Trust
Agreement.

                                   ARTICLE III
                          ELIGIBILITY AND PARTICIPATION
                          -----------------------------

     3.1     Eligibility to Participate.  Each Eligible Employee shall become
             --------------------------
eligible to participate in the Plan on the later of the date he/she (a)
completes a one (1) year Period of Service or (b) attains age twenty (20),
provided he/she is then an Eligible Employee.

     3.2     Commencement of Participation.  Each Eligible Employee shall be
             -----------------------------
entitled to commence participation in this Plan on the Entry Date following
his/her completion of the requirements set forth in Section 3.1, provided he/she
is an Eligible Employee on such Entry Date.  If a Participant ceases to be an
Eligible Employee but continues as an Employee, he/she shall be eligible to
resume participation as of the date he/she again becomes an Eligible Employee.

     3.3     Eligibility of Former Employees.  A vested Participant or a
             -------------------------------
non-vested Participant, whose Period of Service cannot be disregarded under
Section 2.23(c), whose employment terminates, and who is re-employed after a
Period of Severance shall be eligible to participate on his/her subsequent
Employment Commencement Date as an Eligible Employee.  A re-employed former
Employee who was not previously a Participant shall become a Participant in
accordance with the requirements of Section 3.1.

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

                                       11
<PAGE>
                                   ARTICLE IV
                      PARTICIPATING EMPLOYER CONTRIBUTIONS
                      ------------------------------------

     4.1  Trust Fund and Trust Agreement.  The Committee will establish a Trust
          ------------------------------
Fund pursuant to one or more Trust Agreements.  Any Trust Agreement may permit a
Trustee or Trustees to manage and operate a Trust Fund and to receive, hold,
invest and disburse such contributions, interest and other income as may be
necessary to carry out this Plan.  The Committee will, pursuant to such a Trust
Agreement, establish the authority of such a Trustee and such other provisions
as are necessary or desirable to accomplish the purposes of such a Trust.  The
Committee may modify any Trust Agreement from time to time to accomplish the
purposes of this Plan.

     4.2     Contributions.  The Company intends that this Plan shall constitute
             -------------
a qualified pension plan under Code Section 401, or any amendments thereto, and
all Participating Employer contributions to the Trust Fund are conditioned upon
the deductibility thereof under Code Section 404, or any amendments thereto;
provided, however, that such contributions may be returned to the Participating
Employer only in accordance with the provisions of Section 4.3.

     4.3     Irrevocability.  The Participating Employer shall have no right or
             --------------
title to, nor interest in, the Participating Employer contributions made to the
Trust Fund, and no part of the Trust Fund shall revert to the Participating
Employer, except that on and after the Effective Date funds may be returned to
the Participating Employer as follows:

          (a)     In the case of a contribution which is made by a mistake of
     fact, such contribution may be returned to the Participating Employer
     within one (1) year after it is made.

          (b)     In the case of a contribution conditioned on the deductibility
     thereof under Code Section 404 (or any successor statute thereto), such
     contribution may, to the extent such deduction is disallowed, be returned
     to the Participating Employer within one (1) year after such disallowance.

          (c)     In the case of any residual assets remaining after
     satisfaction of all liabilities of this Plan, a distribution may be made of
     such residual assets in accordance with the provisions of Article XV.

     4.4     Participating Employer Not Obligated to Continue Contributions.
             --------------------------------------------------------------

          (a)     The Participating Employer contemplates making such
     contributions to the Fund for the purposes of providing benefits under the
     Plan as shall maintain the Trust Fund at an amount at least equal to the
     amount necessary to meet the objectives of the Plan and to satisfy the
     minimum funding requirements of ERISA, if any be applicable.

          (b)     Nothing contained in this Plan shall, at any time or under any
     circumstances, be deemed to impose any obligation or liability on the
     Participating Employer to make any contributions either to the Trust Fund
     or to any person whatever. Except as is provided under Subtitle D of Title
     IV of ERISA, neither the Company, the Committee, nor any funding agent
     shall be liable in any manner if the Trust Fund shall at any time be

                                       12
<PAGE>
     insufficient for the payment of any of the benefits provided for under this
     Plan. Such benefits are to be payable only from the Trust Fund to the
     extent that it shall suffice therefor.

          (c)     The Participating Employer shall not be required to make any
     contribution for any year that is not deductible for income tax purposes by
     the Participating Employer in such year.

     4.5     Employee Contributions.  No contributions from Participants shall
             ----------------------
be required or permitted under this Plan.

                                    ARTICLE V
                               RETIREMENT BENEFITS
                               -------------------

     5.1     Normal Retirement Benefit.  Upon retirement at his/her Normal
             -------------------------
Retirement Age, a Participant shall be entitled to receive an annual pension
which, when expressed as a single life annuity commencing at the Participant's
Normal Retirement Age, is equal to the sum of Paragraphs (a), (b) and (c) as
follows:

          (a)     One and one-fourth percent (1-1/4%) of his/her "1987 Adjusted
     Compensation" not in excess of $30,000 and one and three-fourths percent
     (1-3/4%) of his/her "1987 Adjusted Compensation" in excess of $30,000,
     multiplied by the number of full or partial calendar years beginning on the
     Participant's Employment Commencement Date and ending on January 1, 1988.
     "1987 Adjusted Compensation" shall mean the Compensation received by the
     Participant in 1987 except that, solely for purposes of this Section
     5.1(a), "bonus" shall mean the average bonus received by the Participant
     for the calendar years 1985, 1986 and 1987.

          (b)     For the Period of Service commencing on January 1, 1988 and
     ending on December 31, 1988, each Participant shall be entitled to receive
     one and one-fourth percent (1-1/4%) of his/her Compensation for such period
     not in excess of $30,000 and one and three-fourths percent (1-3/4%) of
     his/her Compensation for such period in excess of $30,000.

          (c)     For each calendar year or portion thereof commencing on and
     after January 1, 1989 and included in a Participant's Period of Service,
     such Participant shall accrue a benefit under this Section 5.1(c),
     determined as follows:

               (i)     For each such calendar year, such Participant shall earn
          an increment of benefit equal to the sum of

                    (A)     one and one-fourth percent (1-1/4%) of his/her
               Compensation for such period up to the "Break Point" plus

                    (B)     for each such calendar year up to thirty-five (35)
               one and seven-tenths percent (1-7/10%) of his/her Compensation
               for such period in excess of the "Break Point," and

                                       13
<PAGE>
                    (C)     for each such calendar year in excess of thirty-five
               (35), one and one-fourth percent (1-1/4%) of his/her Compensation
               for such period.

               (ii)     For any such calendar year, the term "Break Point" shall
          mean 150% of the Covered Compensation (as defined in Code Section
          401(l)(5)(E) and Treasury Regulation Section 1.401(l)-1(c)(7)(ii)),
          rounded as provided in accordance with tables provided by the
          Commissioner of the Internal Revenue Service, of a Participant who
          reaches Social Security Retirement Age (as defined in Code Section
          401(l)(5)(E)(iii)) in such calendar year.

               (iii)     It is intended that the benefit described in this
          Section 5.1(c) shall be treated as the benefit of a Plan qualifying as
          an "Accumulation Plan" within the meaning of Treas. Reg. Section
          1.401(l)-1(c)(1).

          (d)     To the extent required under Code Section 401(a)(17), if a
     Participant is a Code Section 401(a)(17) Participant, the Participant's
     pension benefit determined under the provisions of Section 5.1 above shall
     be adjusted using the extended wear-away formula described in Treas. Reg.
     Section 1.401(a)(4)-13(c)(4)(iii). Under the extended wear-away formula,
     each Code Section 401(a)(17) Participant's pension benefit shall be
     adjusted to be the greater of:

               (i)     The sum of

                    (A)     the Participant's Frozen Accrued Benefit as of
               his/her Latest Fresh-Start Date taking into account only Periods
               of Service and Compensation for periods through such date, plus

                    (B)     the Participant's pension benefit determined after
               such Latest Fresh-Start Date taking into account only Periods of
               Service and Compensation for periods after that date, or

               (ii)     The Participant's pension benefit determined as if all
          years of the Participant's Compensation(before and after the Latest
          Fresh-Start Date) taken into account under the provisions of Section
          5.1 above were subject to the dollar limitation set forth in Section
          2.9(c) as applicable to the Plan Year in which such determination is
          made.

          (e)     For purposes of the provisions of Section 5.1(d) above, the
     following definitions shall apply:

               (i)     "Code Section 401(a)(17) Participant" shall mean either

                    (A)     a Participant who has accrued a pension benefit
               under this Plan as of December 31, 1988 (the "TRA '86 Fresh-Start
               Date"), if such Participant's Compensation determined as of the
               TRA '86 Fresh-Start Date took into account a total of
               Compensation for any Plan Year in excess of the $200,000
               limitation under Section 2.9(b), or

                                       14
<PAGE>
                    (B)     a Participant who has accrued a pension benefit
               under this Plan as of December 31, 1993 (the "OBRA '93
               Fresh-Start Date"), if such Participant's Compensation determined
               as of the OBRA '93 Fresh-Start Date took into account a total of
               Compensation for any Plan Year in excess of the $150,000
               limitation under Section 2.9(b).

               (ii)     "Frozen Accrued Benefit" for a Code Section 401(a)(17)
          Participant shall mean either

                    (A)     the Participant's pension benefit determined under
               Section 5.1 as of the TRA '86 Fresh-Start Date ( the "TRA '86
               Frozen Accrued Benefit") as if the Participant terminated
               employment with all Participating Employers and Affiliated
               Companies as of the TRA '86 Fresh-Start Date (or the date of
               actual termination of employment if earlier), or

                    (B)     the Participant's pension benefit determined under
               Section 5.1 as of the OBRA '93 Fresh-Start Date (the "OBRA '93
               Frozen Accrued Benefit") as if the Participant terminated
               employment with all Participating Employers and Affiliated
               Companies as of the OBRA '93 Fresh-Start Date (or the date of
               actual termination of employment if earlier).

               (iii)     "Latest Fresh-Start Date" for a Code Section 401(a)(17)
          Participant shall mean either

                    (A)     the TRA '86 Fresh-Start Date for purposes of the
               determination of the Participant's TRA '86 Frozen Accrued
               Benefit, or

                    (B)     the OBRA '93 Fresh-Start Date for purposes of the
               determination of the Participant's OBRA '93 Frozen Accrued
               Benefit,

          whichever shall occur later, but in no event a date after the
          commencement of benefit payments with respect to such Participant.

     5.2     Late Retirement Benefit.  Subject to the provisions of Section 6.1,
             -----------------------
if a Participant continues his/her employment beyond his/her Normal Retirement
Age, he/she defers his/her benefits until his/her actual termination of
employment at his/her Late Retirement Date.

          (a)     If the suspension of benefits notice required under Section
     203 of ERISA, as described in Section 5.4(c), is not given to the
     Participant, the Participant's pension benefit shall be increased for each
     calendar year of employment after Normal Retirement Age to reflect the
     delayed commencement of payments. The increase for any calendar year that
     commences after the Participant attains Normal Retirement Age shall be
     equal to the greater of the Participant's pension benefit payable at Normal
     Retirement Age actuarially increased from the last day of the prior
     calendar year (taking into account any previous actuarial increases) or the
     Participant's pension benefit increased for Periods of Service after Normal
     Retirement Age in accordance with Section 5.1.

                                       15
<PAGE>
          (b)     If the Participant is given the suspension of benefits notice
     required by Section 203 of ERISA, such Participant shall continue to accrue
     benefits pursuant to Section 5.1 but benefits shall not be actuarially
     increased for the period before the actuarial increase for delayed
     commencement of benefits is required under Section 6.1.

     5.3     Early Retirement Benefit.
             ------------------------

          (a)     If a Participant shall, for any reason except death, terminate
     after his/her Early Retirement Date but prior to his/her Normal Retirement
     Age, he/she shall be entitled to receive a benefit at Normal Retirement Age
     in an amount calculated pursuant to Section 5.1, based upon his/her
     benefits accrued at his/her date of termination of employment.

          (b)     However, a Participant who, for any reason except death,
     terminates on or after his/her Early Retirement Date but prior to his/her
     Normal Retirement Age, may make a Qualified Election to have benefit
     payments commence prior to his/her Normal Retirement Age on the first day
     of any month on or after his/her Early Retirement Date by sending notice of
     such election to the Plan Administrator. In such event, the Participant's
     monthly pension otherwise payable shall be reduced 5/12ths of one percent
     for each month that his/her Early Retirement Date precedes his/her Normal
     Retirement Age (such reduction to be determined in accordance with the
     table in Appendix I). Such Qualified Election shall be accompanied by
     consent of the Participant's Spouse if the Committee determines that such
     consent is required by Code Section 417. Unless the provisions of Section
     6.3(a) apply, the failure by a Participant to consent to the distribution
     of his/her retirement benefit prior to Normal Retirement Age shall be
     deemed to be an election to defer payment to Normal Retirement Age, as
     provided in Section 7.1.

     5.4     Suspension of Benefits Upon Re-Employment On or After Normal
             ------------------------------------------------------------
Retirement Date.
---------------

          (a)     To the extent permissible under Section 6.1 and Code Section
     401(a)(9), if any Participant or former Participant again becomes an
     Eligible Employee and completes at least forty (40) Hours of Service in any
     month (hereinafter "Full Time Postretirement Service") after his/her Early,
     Normal or Late Retirement Date, all benefit payments under this Article V
     shall cease. Similarly, for a Participant who continues to be employed in
     Full Time Postretirement Service after his/her Normal Retirement Date, the
     actuarial value of benefits which commence later than Normal Retirement
     Date will be computed without regard to amounts which would have been
     suspended under the preceding sentence had the Participant been receiving
     benefits since his/her Normal Retirement Date.

          (b)     If benefit payments have been suspended, payments shall resume
     no later than the first day of the third calendar month after the calendar
     month in which the Participant ceases to be employed in Full Time
     Postretirement Service. The initial payment upon resumption shall include
     the payment scheduled to occur in the calendar month when payments resume
     and any amounts withheld during the period between the cessation of Full
     Time Postretirement Service and the resumption of payments. Such
     Participant or his/her Beneficiary or contingent annuitant shall be

                                       16
<PAGE>
     entitled to the benefits provided under this Article, reduced by the
     Actuarial Equivalent of benefits or payments paid under this Article before
     such re-employment. For purposes of this Section, a Participant shall
     continue to accrue benefits in accordance with this Article V during the
     period of suspension.

          (c)     No benefit payment shall be withheld by the Plan pursuant to
     this section unless the Plan notifies the Eligible Employee by personal
     delivery or first class mail during the calendar month or payroll period in
     which the Plan withholds payments that his/her benefits are suspended. Such
     notifications shall contain a description of the specific reasons why
     benefit payments are being suspended, a general description of the Plan
     provision relating to the suspension of payments, a copy of such
     provisions, and a statement to the effect that applicable Department of
     Labor regulations may be found in Section 2530.203-3 of the Code of Federal
     Regulations. In addition, the notice shall inform the Participant of the
     Plan's procedures for affording a review of the suspension of benefits in
     accordance with the claims procedure under this Plan.

          (d)     The amount of benefits suspended shall be the amount of the
     Participant's accrued benefit derived from Participating Employer
     contributions.

                                   ARTICLE VI
                               PAYMENT OF BENEFITS
                               -------------------

     6.1     Commencement of Benefits.
             ------------------------

          (a)     Provided that a Participant has applied for retirement
     benefits in accordance with the provisions of Article XVI, the retirement
     income payable under this Plan to a retiring Participant pursuant to the
     provisions of Article V shall commence not later than the earlier of the
     dates described in Paragraphs (i) and (ii) hereinbelow (the "Required
     Benefit Commencement Date"):

               (i)     The 60th day after the close of the Plan Year in which
          the later of the following events occurs: (A) the Participant's Normal
          Retirement Age; or (B) the Participant's termination of employment.

               (ii)     April 1 of the calendar year following the later of the
          calendar year in which the Participant attains age 70-1/2 or the
          Participant's employment terminates, regardless of whether or not the
          Participant (and Spouse if applicable) consent to the distribution.

               (iii)     Notwithstanding the foregoing, subject to Paragraph
          (iv) below, if a Participant attained age 70-1/2 before January 1,
          1999 or is a five percent owner (within the meaning of Code Section
          401(a)(9)), then distribution shall commence not later than April 1 of
          the calendar year following the calendar year in which the Participant
          attains age 70-1/2, regardless of whether his/her employment is
          terminated.

                                       17
<PAGE>
               (iv)     If a Participant (other than a five percent owner)
          attains age 70-1/2 after December 31, 1995 and before January 1, 1999,
          and is an Employee on the last day of the calendar year in which
          he/she attains age 70-1/2, such Participant shall be entitled to make
          an irrevocable election to commence distribution prior termination of
          employment or to defer commencement of distribution to termination of
          employment. If the Participant fails to make an election to defer,
          distribution shall commence not later than April 1 of the calendar
          year following the calendar year in which the Participant attains age
          70-1/2.

     Subject to the provisions of Section 5.2, if the employment of a
     Participant described in Paragraph (ii) or (iv) terminates in a calendar
     year after the calendar year in which such Participant attains age 70-1/2,
     the Participant's retirement benefit shall be actuarially increased to take
     into account any period after age 70-1/2 in which the Participant was not
     receiving any retirement benefits under the Plan. To the extent permissible
     under Code Sections 401(a)(9) and 401(a)(14), and regulations prescribed by
     the Secretary of the Treasury thereunder, if the amount of the
     Participant's benefit cannot be calculated without additional information
     from the Participant, or because the Committee is unable to locate the
     Participant after making reasonable efforts to do so, the payment shall be
     made as soon as is administratively possible (but not more than 60 days)
     after the earliest date on which the Participant (or Beneficiary) can be
     located and the amount of the distributable benefit can be ascertained. In
     such event the retirement benefit shall be paid retroactively to the
     applicable Required Benefit Commencement Date (if earlier than the actual
     date of commencement of payments).

          (b)     Except as provided in Section 6.6, in no event shall any
     benefits be paid to a Participant prior to the Participant's Normal
     Retirement Age unless the Participant makes a Qualified Election during the
     applicable Election Period to commence benefits on an Early Retirement
     Date. The failure of the Participant who has attained his/her Early
     Retirement Date to make a Qualified Election to commence payment of
     retirement benefits on an Early Retirement Date shall be deemed to be an
     election to defer payment to his/her Normal Retirement Age, as provided in
     Article VII.

          (c)     Notwithstanding any provision to the contrary in this Plan,
     all distributions under this Plan shall be made in accordance with Section
     401(a)(9) of the Code and the regulations issued thereunder, which
     provisions shall override any distribution options under this Plan which
     may be inconsistent with Code Section 401(a)(9). The Committee in its sole
     discretion shall determine if distributions satisfy the requirements of
     Code Section 401(a)(9).

     6.2  Form of Benefits Provided.
          -------------------------

          (a)     The normal form of benefits for a Participant who retires and
     who has a Spouse is a Qualified Joint and Survivor Annuity.

          (b)     The normal form of benefit for a Participant who does not have
     a Spouse is a single life annuity payable for the lifetime of the
     Participant and ceasing upon his/her death.

                                       18
<PAGE>
          (c)     The Participating Employer shall provide each Participant,
     within the period beginning not more than 90 days and ending not less than
     30 days prior to his/her Annuity Starting Date, with a written explanation
     of: (i) the terms and conditions of a Qualified Joint and Survivor Annuity;
     (ii) the Participant's right to at least 30 days to make a Qualified
     Election to waive the Qualified Joint and Survivor form of benefit, and the
     effect of such Qualified Election; (iii) the rights of a Participant's
     Spouse; and (iv) the right to make, and the effect of, a revocation of a
     previous Qualified Election to waive the Qualified Joint and Survivor
     Annuity at any time prior to the Annuity Starting Date.

          (d)     A Participant who wishes to have his/her retirement benefit
     payable in a form other than the forms provided in Section 6.2(a) or (b),
     whether single or married, may make a Qualified Election during the
     applicable Election Period to waive the Qualified Joint and Survivor
     Annuity or single life annuity (whichever may be applicable), elect any
     optional form of benefit described below in Paragraph (i) or (ii) below,
     designate a Beneficiary to receive any benefits payable after the
     Participant's death, commence to receive benefits on an Early Retirement
     Date (if applicable), and change any such Qualified Election. The Annuity
     Starting Date may be less than 30 days after the Qualified Joint and
     Survivor Annuity explanation is provided if the Participant makes a
     Qualified Election to receive benefits after receiving the explanation, and
     distribution does not commence before the expiration of the 7-day period
     that begins the day after the explanation is provided to the Participant.
     Any optional form of retirement benefit to be paid to the Participant in
     accordance with any of the following shall be the Actuarial Equivalent of
     the normal form of benefit to which he/she is entitled:

               (i)     Joint and Survivor Annuity - A monthly pension payable to
                        -------------------------
          and during the lifetime of the retired Participant with the provision
          that after his/her death, a pension of 50% or 100% of his/her pension
          shall then be paid to and during the lifetime of his/her Beneficiary.

               (ii)     Ten-Year Certain and Life Annuity - A monthly pension
                        ---------------------------------
          paid during the lifetime of the retired Participant with a guarantee
          of a minimum of one hundred twenty (120) monthly payments to the
          Participant and/or his/her Beneficiary. If the Participant's death
          occurs before such guaranteed monthly payments have been made, the
          Beneficiary may elect to receive the commuted value of the balance of
          the guaranteed monthly payments. Upon the subsequent death of the
          Beneficiary prior to the payment of the guaranteed payments, the lump
          sum value of the balance of such guaranteed payments shall be paid to
          the estate of the Beneficiary.

     Notwithstanding anything herein to the contrary, no optional method of
     payment shall be permitted which would call for the payments under the
     option to extend beyond the life expectancy of the Participant (or a period
     not extending beyond the life expectancy of the Participant); or the life
     expectancy of the Participant and a Beneficiary (or a period not extending
     beyond the life expectancies of the Participant and the Beneficiary).
     Further, the expected payments to the Participant made under this
     settlement mode must be more than fifty percent (50%) of the total payments
     to be made to both the Participant and the Beneficiary unless the benefit
     is payable in the form of a Qualified Joint and Survivor Annuity or the

                                       19
<PAGE>
     Beneficiary is the Participant's Spouse. If distribution of a Participant's
     retirement benefit has begun and the Participant dies before his/her entire
     benefit is distributed, the method of distributing the remaining portion of
     his/her benefit shall be at least as rapid as that in effect as of the date
     of his/her death. If the Participant dies before distribution commences,
     any remaining portion of the Participant's retirement benefit that is not
     payable to a Beneficiary designated by the Participant will be distributed
     within five (5) years after such Participant's death, or any remaining
     portion of the Participant's interest that is payable to a Beneficiary
     designated by the Participant will be distributed over the life of such
     Beneficiary, commencing not later than one year after the Participant's
     death (or, if the designated Beneficiary is the Participant's Spouse,
     distribution shall begin no earlier than the date on which the Participant
     would have attained age seventy and one-half (70-1/2)).

     6.3  Lump Sum Distributions.
          ----------------------

          (a)     Notwithstanding the preceding provisions of this Article VI,
     if the present value of the Participant's benefit at the Annuity Starting
     Date (payable in any form including the Qualified Joint and Survivor
     Annuity or in the Qualified Preretirement Survivor Annuity) does not exceed
     $5,000, the benefit may be paid in a single lump sum without the consent of
     the Participant (or the Participant's Spouse). However, no such lump sum
     benefit shall be paid to the Participant after the Annuity Starting Date,
     unless the Participant and his/her Spouse (or where the Participant has
     died, the surviving Spouse) consent in writing to such distribution.

          (b)     For purposes of this Section 6.3, the present value of a
     Qualified Joint and Survivor Annuity or a Qualified Preretirement Survivor
     Annuity shall be determined using the interest rate on 30-year Treasury
     securities as specified by the Commissioner of Internal Revenue for the
     first full calendar month preceding the first day of the Plan Year that
     includes the Annuity Starting Date.

     6.4     Payment of Small Benefits.  Notwithstanding any provision in this
             -------------------------
Plan for the payment of monthly benefits, if such monthly benefit is less than
two hundred dollars ($200.00) the Committee may authorize the payment of such
benefits on a quarterly, semi-annual or annual basis.

     6.5     Facility of Payment.  If any payee under the Plan is a minor, or if
             -------------------
the Committee reasonably believes that any payee is legally incapable of giving
a valid receipt and discharge for any payment due him/her, the Committee may
have such payment, or any part thereof, made to the person (or persons or
institution) whom it reasonably believes is caring for or supporting such payee,
unless it has received due notice of claim therefor from a duly appointed
guardian or conservator of such payee.  Any such payment shall be a payment for
the account of such payee and shall, to the extent thereof, be a complete
discharge of any liability under the Plan to such payee.

     6.6     Designation of Beneficiary.  Whenever a Participant may be
             --------------------------
permitted to designate a Beneficiary to receive benefits under this Plan, such
designation shall be made by the execution and delivery to the Committee of an
instrument in a form satisfactory to the Committee.  To the extent required by
Code Section 417, such designation shall be in the form of a Qualified Election.

                                       20
<PAGE>
Subject to the requirements for a Qualified Election, a Participant shall have
the right to change or revoke any such Beneficiary designation by filing a new
designation or notice of revocation with the Committee and no notice to any
Beneficiary nor consent by any Beneficiary shall be required to effect any such
change or revocation.  If a deceased Participant shall have failed properly to
designate a Beneficiary, or if the Committee shall be unable to locate a
designated Beneficiary after reasonable efforts have been made, or if for any
reason such designation shall be legally ineffective, or if such Beneficiary
shall have pre-deceased the Participant, the Participant's designated
Beneficiary shall be the person or persons in the first of the following classes
then living:  (a) spouse, (b) children, (c) parents, and (d) estate of the
Participant.

     6.7     In-Service Payment of Benefits on or After Age 70-1/2.  In the case
             -----------------------------------------------------
of a Participant who is an Employee on or after his/her Required Benefit
Commencement Date, as defined in Section 6.1, benefits shall be paid or commence
to be paid in accordance with this Section 6.7.  In the case of a Participant
(other than a 5% owner) who attains age 70-1/2 on or after January 1, 1996 and
before January 1, 1999, and is an Employee on the December 31 of the calendar
year in which he/she attains age 70-1/2, such Participant shall be entitled to
elect to defer the commencement of benefits until termination of employment.  If
such Participant fails to elect to defer the commencement of benefits, benefits
shall be paid or commence not later than the Required Benefit Commencement Date
under Section 6.1(a)(iii) in accordance with this Section 6.7.

          (a)     If the single sum Actuarial Equivalent Value of the
     Participant's retirement benefit (payable as a Qualified Joint and Survivor
     Annuity) exceeds $5,000 as of the Required Benefit Commencement Date, the
     Participant's Annuity Starting Date shall be the Required Benefit
     Commencement Date, and benefits accrued as of such Annuity Starting Date
     and any subsequent accruals shall be paid in the form determined under
     Section 6.2(a) or (b), or an optional form determined under Section 6.2(c)
     pursuant to a Qualified Election by the Participant during the applicable
     Election Period.

          (b)     If the single sum Actuarial Equivalent Value of the
     Participant's Vested Interest (payable as a Qualified Joint and Survivor
     Annuity) does not exceed $5,000 as of the Required Benefit Commencement
     Date, such Participant's Annuity Starting Date shall be the Required
     Benefit Commencement Date and each subsequent December 31. If the single
     sum Actuarial Equivalent Value of such Participant's retirement benefit
     does not exceed $5,000 as of any Annuity Starting Date coinciding with or
     following the Required Benefit Commencement Date, such retirement benefit
     shall be paid in a single lump sum without the consent of the Participant
     (or the Participant's Spouse). If the single sum Actuarial Equivalent Value
     of such Participant's retirement benefit exceeds $5,000 as of any
     subsequent Annuity Starting Date, benefits accrued as of such Annuity
     Starting Date, and any subsequent accruals, shall be paid in accordance
     with (a) above.

          (c)     The amount of the late retirement benefit payable to the
     Participant in each Plan Year including and subsequent to the Plan Year in
     which occurs the Required Benefit Commencement Date shall be calculated as
     provided in Section 5.2, but shall be offset by the value of any benefit
     distributions made to the Participant by the close of the prior Plan Year.

                                       21
<PAGE>
     6.8     Election for Direct Rollover to Eligible Retirement Plan.  To the
             --------------------------------------------------------
extent required by Code Section 401(a)(31), a Participant whose distributable
benefit becomes payable in an "eligible rollover distribution," as defined in
(a)(i) below, shall be entitled to elect a direct rollover of all or a portion
of the taxable portion of his/her distributable benefit to an "eligible
retirement plan," as defined in (a)(ii) below.

          (a)     For purposes of this Section,

               (i)     an "eligible rollover distribution" shall mean any
          distribution of all or any portion of a Participant's distributable
          benefit, except that an eligible rollover distribution shall not
          include any distribution that is one of a series of substantially
          equal periodic payments (not less frequently than annually) made for
          the life (or life expectancy) of the Participant or the joint lives
          (or joint life expectancies) of the Participant and the Participant's
          designated Beneficiary, or for a specified period of ten years or
          more; any distribution to the extent such distribution is required
          under Section 401(a)(9) of the Code; effective January 1, 1999 any
          hardship distribution described in Section 401(k)(2)(B)(i)(IV) of the
          Code; and the portion of any distribution that is not includible in
          gross income (determined without regard to the exclusion for net
          unrealized appreciation with respect to employer securities; and

               (ii)     an "eligible retirement plan" shall mean any plan
          described in Code Section 402(c)(8)(B), the terms of which permit the
          acceptance of a direct rollover from a qualified plan.

          (b)     A Participant's direct rollover election under this Section
     shall be made in accordance with rules and procedures established by the
     Committee and shall specify the percentage or dollar amount to be rolled
     over, the name and address of the eligible retirement plan selected by the
     Participant and such additional information as the Committee deems
     necessary or appropriate in order to implement the Participant's direct
     rollover election. It shall be the Participant's responsibility to confirm
     that the eligible retirement plan designated in the direct rollover
     election will accept the eligible rollover distribution. The Committee
     shall be entitled to effect the direct rollover based on its reasonable
     reliance on information provided by the Participant, and shall not be
     required to independently verify such information, unless it is clearly
     reasonable to do so.

          (c)     At least 30 days but not more than 90 days prior to the date a
     Participant's distributable benefit becomes payable from the Plan, the
     Participant shall be given written notice (the "402(f) Notice) of any right
     he/she may have to elect a direct rollover of all or a portion of a
     eligible rollover distribution (or shall be given a summary of the 402(f)
     Notice if such Notice was given prior to the start of the 90-day notice
     period).If the present value a Participant's distributable benefit at the
     Annuity Starting Date does not exceed $5,000, the Participant may waive the
     30 day notice requirement by making an affirmative election to make or not
     to make a direct rollover.

                                       22
<PAGE>
          (d)     If a Participant fails to file a properly completed direct
     rollover election with the Committee within a reasonable time after the
     later of the date the 402(f) Notice or the date the summary is given, or if
     the Committee is unable to effect the rollover within a reasonable time
     after the election is filed with the Committee due to the failure of the
     Participant to take such actions as may be required by the eligible
     retirement plan before it will accept the rollover, the Participant's
     distributable benefit shall be paid to him/her in accordance with the
     applicable provisions of this Article VI, after withholding applicable
     income taxes.

          (e)     To the extent required by Section 401(a)(31) of the Code, if
     all or a portion of a Participant's distributable benefit is payable to
     his/her surviving Spouse in an eligible rollover distribution, or to a
     former Spouse in accordance with a "qualified domestic relations order,"
     such surviving Spouse or former Spouse shall be entitled to elect a direct
     rollover of all or a portion of such distribution in accordance with the
     provisions of this Section.

                                   ARTICLE VII
                               SEVERANCE BENEFITS
                               ------------------

     7.1     Normal Severance Benefit.  In the event that a Participant who has
             ------------------------
earned a vested right to his/her benefit as provided in Section 8.2(a)
terminates employment with the Company and all Affiliated Companies for any
reason other than his/her death, disability or retirement, and at the time of
such termination such Participant has not satisfied the requirements to retire
either at his/her Normal Retirement Age or on an Early Retirement Date such
terminated Participant shall be deemed to have elected to have his/her benefit
paid pursuant to Section 6.2(a) or (b), as appropriate, commencing at his/her
Normal Retirement Age, unless a Qualified Election is filed with the Committee.

     7.2     Payment Before Normal Retirement Age.  In lieu of commencing
             ------------------------------------
benefits at Normal Retirement Age, a Participant whose employment terminated
prior to attaining either his/her Normal Retirement Age or Early Retirement Date
and who has satisfied the service requirement for early retirement may make a
Qualified Election to have a reduced benefit (such reduction to be determined in
accordance with the table in Appendix I) commence on the first day of any month
following his/her fifty-fifth (55th) birthday (such commencement date to be
determined by the Participant by notice to the Plan Administrator in accordance
with rules adopted by the Plan Administrator).  Such Qualified Election shall
include the consent of the Participant's Spouse if the Committee determines that
such consent is required by Code Section 417.

     7.3     Coordination With Qualified Annuity Provisions.  The foregoing
             ----------------------------------------------
provisions of this Article VII shall be applied after first taking into
consideration and applying, to the extent they are applicable, the provisions of
Article VI which require that the retirement benefits of certain married
Participants and/or their Spouses be paid in the form of a Qualified Joint and
Survivor Annuity (unless waived pursuant to a Qualified Election).

                                       23
<PAGE>
                                  ARTICLE VIII
                                     VESTING
                                     -------

     8.1     No Vested Rights Except as Herein Specified.  No Participant shall
             -------------------------------------------
have any vested right or interest in, nor any right to payment of, any assets of
the Trust Fund except as provided in this Plan.

     8.2     Vesting in Benefits.
             -------------------

          (a)     A Participant shall be one hundred percent (100%) vested in
     the Plan upon the completion of five (5) one-year Periods of Service or
     his/her attainment of his/her sixty-fifth (65th) birthday while an
     Employee. A Participant's Periods of Service completed prior to January 1,
     1988 of the Plan will be counted for purposes of determining vesting
     pursuant to this Section 8.2.

          (b)     If the vesting schedule under the Plan is amended or if the
     Plan is amended in any way that directly or indirectly affects the
     computation of a Participant's vested interest, each Participant who has
     completed at least three one-year Periods of Service may elect, within a
     reasonable time after the adoption of the amendment, to continue to have
     his/her vested interest computed under the Plan without regard to such
     amendment. The period during which the election may be made shall commence
     with the date the amendment is adopted and shall end on the latest of: (i)
     60 days after the amendment is adopted; (ii) 60 days after the amendment is
     effective; or (iii) 60 days after the Participant is issued written notice
     of the amendment.

                                   ARTICLE IX
                              DISABILITY PROVISIONS
                              ---------------------

     9.1     Disability Retirement Benefit.  If, while employed by the
             -----------------------------
Participating Employer prior to his/her Normal Retirement Age, a Participant is
suffering from a Total and Permanent Disability, as defined in Section 2.32,
such Participant shall continue to accrue benefits in the manner set forth in
Section 5.1 during the continuation of such Total and Permanent Disability; but
not beyond the date determined from the table below:

<TABLE>
<CAPTION>
AGE AT DISABILITY  MAXIMUM ACCRUAL PERIOD
<S>                <C>
Less than age 60   To age 65 but not less than 60 months
60                 60 months
61                 48 months
62                 42 months
63                 36 months
64                 30 months
65                 24 months
66                 21 months
67                 18 months
68                 15 months
68 and over        12 months
</TABLE>

                                       24
<PAGE>
If such Participant becomes disabled prior to the end of a Plan Year, such
Participant's benefit accrual formula for the Plan Year in which he/she becomes
disabled shall be calculated using such Participant's Compensation for the
previous Plan Year.  The disabled Participant's Compensation shall not be
adjusted to reflect any change in the benefit formula pursuant to Section 5.1
after such Participant becomes disabled.  Such Participant shall also be
entitled to receive his/her benefit upon attaining his/her Normal Retirement Age
as if he/she retired on such date.

                                    ARTICLE X
                                 DEATH BENEFITS
                                 --------------

     10.1  General Limitation on Death Benefits.  Except for retirement benefits
           ------------------------------------
expressly made payable to a Spouse or other Beneficiary in accordance with the
provisions of this Article X, or in accordance with the express provisions of a
form of benefit described in Article VI under which payments have commenced, no
benefits shall be paid under this Plan by reason of the death of a Participant.

     10.2  Pre-Retirement Death Benefit.  The Spouse of a vested Participant or
           ----------------------------
former Participant who dies before benefits commence will be entitled to a
Qualified Preretirement Survivor Annuity.

                                   ARTICLE XI
                      RESTRICTIONS ON CERTAIN DISTRIBUTIONS
                      -------------------------------------

     11.1     Restrictions on Benefits at Plan Termination.  In the event the
              --------------------------------------------
Plan is terminated in any Plan Year, the benefit of any Highly Compensated
Employee (and any Highly Compensated former Employee) shall be limited to a
benefit that is nondiscriminatory under Section 401(a)(4) of the Code and shall
be determined in accordance with this Section 11.1.

          (a)     In the event of a Plan termination, the annual payments to a
     Participant described in Section 11.1(b) below shall be restricted to an
     amount equal to the payments that would be made on behalf of the
     Participant under a single life annuity that is the Actuarial Equivalent of
     the sum of the Participant's accrued benefit and any other benefits
     available to the Participant under the Plan. The restrictions in this
     Subsection (a) shall not apply, however, if:

               (i)     After payment to a Participant described in Section
          11.1(b) below of all benefits described in Subsection 11.1(c) below,
          the value of Plan assets equals or exceeds one hundred ten percent
          (110%) of the value of current Plan liabilities, as defined in Section
          412(1)(7) of the Code, or

               (ii)     The value of the benefits described in Subsection
          11.1(c) below for a Participant described in Subsection 11.1(b) below
          is less than one percent (1%) of the value of current Plan
          liabilities.

                                       25
<PAGE>
          (b)     For purposes of applying the limitations of this Section 11.1,
     Participants whose benefits are restricted on distribution include all
     Highly Compensated Employees and Highly Compensated former Employees;
     provided, however, in any Plan Year, the total number of Participants whose
     benefits are subject to restriction under this Article XI shall be limited
     by the Plan to the group of twenty-five (25) Highly Compensated Employees
     and Highly Compensated former Employees consisting of those Highly
     Compensated Employees and Highly Compensated former Employees with the
     greatest Compensation.

          (c)     For purposes of applying the limitations of this Section 11.1,
     the term "benefit" includes loans in excess of the amounts set forth in
     Section 72(p)(2)(A), any periodic income, any withdrawal values payable to
     a living employee, and any death benefits not provided for by insurance on
     the Participant's life.

                                   ARTICLE XII
                    OPERATION AND ADMINISTRATION OF THE PLAN
                    ----------------------------------------

     12.1  Plan Administration.
           -------------------

          (a)     Authority to control and manage the operation and
     administration of the Plan shall be vested in the Committee as provided in
     this Article XII.

          (b)     The members of the Committee (the number of which shall be
     determined by the Board of Directors) shall be appointed by the Board of
     Directors and shall hold office until resignation, death or removal by the
     Board of Directors. Members of the Committee may, but need not, be
     appointed by appropriate designation of a Committee heretofore constituted
     pursuant to the provisions of another employee benefit plan maintained by
     the Participating Employer.

          (c)     For purposes of ERISA Section 402(a), the members of the
     Committee shall be the Named Fiduciaries of this Plan.

          (d)     Notwithstanding the foregoing, a Trustee with whom Plan assets
     have been placed in trust or an Investment Manager appointed pursuant to
     Section 12.3 may be granted exclusive authority and discretion to manage
     and control all or any portion of the assets of the Plan.

     12.2  Committee Powers.  The Committee shall have all powers necessary to
           ----------------
supervise the administration of the Plan and control its operations.  In
addition to any powers and authority conferred on the Committee elsewhere in the
Plan or by law, the Committee shall have, by way of illustration but not by way
of limitation, the following powers and authority:

          (a)     To allocate fiduciary responsibilities (other than trustee
     responsibilities) among the Named Fiduciaries and to designate one or more
     other persons to carry out fiduciary responsibilities (other than trustee
     responsibilities). However, no allocation or delegation under this Section
     12.2(a) shall be effective until the person or persons to whom the

                                       26
<PAGE>
     responsibilities have been allocated or delegated agree to assume the
     responsibilities. The term "trustee responsibilities" as used herein shall
     have the meaning set forth in Section 405(c) of ERISA. The preceding
     provisions of this Section 12.2(a) shall not limit the authority of the
     Committee to appoint one or more Investment Managers in accordance with
     Section 12.3.

          (b)     To designate agents to carry out responsibilities relating to
     the Plan, other than fiduciary responsibilities.

          (c)     To employ such legal, actuarial, medical, accounting, clerical
     and other assistance as it may deem appropriate in carrying out the
     provisions of this Plan, including one or more persons to render advice
     with regard to any responsibility any Named Fiduciary or any other
     fiduciary may have under the Plan.

          (d)     To establish rules and regulations from time to time for the
     conduct of the Committee's business and the administration and effectuation
     of this Plan.

          (e)     To administer, interpret, construe and apply this Plan and to
     decide all questions which may arise or which may be raised under this Plan
     by any Employee, Participant, former Participant, Beneficiary or other
     person whatsoever, including but not limited to all questions relating to
     eligibility to participate in the Plan, the amount of service of any
     Participant, and the amount of benefits to which any Participant or his/her
     Beneficiary may be entitled.

          (f)     To determine the manner in which the assets of this Plan, or
     any part thereof, shall be disbursed.

          (g)     To direct the Trustee, in writing, from time to time, to
     invest and reinvest the Trust Fund, or any part thereof, or to purchase,
     exchange, or lease any property, real or personal, which the Committee may
     designate. This shall include the right to direct the investment of all or
     any part of the Trust in any one security or any one type of securities
     permitted hereunder. Among the securities which the Committee may direct
     the Trustee to purchase are "employer securities" as defined in Code
     Section 409A(l) or any successor statute thereto, to the extent permissible
     under Section 407 of ERISA.

          (h)     To perform or cause to be performed such further acts as it
     may deem to be necessary, appropriate or convenient in the efficient
     administration of the Plan.

Any action taken in good faith by the Committee in the exercise of authority
conferred upon it by this Plan shall be conclusive and binding upon the
Participants and their Beneficiaries.  All discretionary powers conferred upon
the Committee shall be absolute.  However, all discretionary powers shall be
exercised in a uniform and nondiscriminatory manner.

     12.3  Investment Manager.
           ------------------

          (a)     The Committee, by action reflected in the minutes thereof, may
     appoint one or more Investment Managers, as defined in Section 3(38) of
     ERISA, to manage all or a portion of the assets of the Plan.

                                       27
<PAGE>
          (b)     An Investment Manager shall discharge its duties in accordance
     with applicable law and in particular in accordance with Section 404(a)(l)
     of ERISA.

          (c)     An Investment Manager, when appointed, shall have full power
     to manage the assets of the Plan for which it has responsibility, and
     neither the Company nor the Committee shall thereafter have any
     responsibility for the management of those assets.

     12.4  Periodic Review.
           ---------------

          (a)     At periodic intervals, not less frequently than annually, the
     Committee shall review the long-run and short-run financial needs of the
     Plan and shall determine a funding policy for the Plan consistent with the
     objectives of the Plan and the minimum funding standards of ERISA, if
     applicable. In determining the funding policy the Committee shall take into
     account, at a minimum, not only the long-term investment objectives of the
     Trust Fund consistent with the prudent management of the assets thereof,
     but also the short-run needs of the Plan to pay benefits.

          (b)     All actions taken by the Committee with respect to the funding
     policy of the Plan, including the reasons therefor, shall be fully
     reflected in the minutes of the Committee.

     12.5  Committee Procedure.
           -------------------

          (a)     A majority of the members of the Committee as constituted at
     any time shall constitute a quorum, and any action by a majority of the
     members present at any meeting, or authorized by a majority of the members
     in writing without a meeting, shall constitute the action of the Committee.

          (b)     The Committee may designate certain of its members as
     authorized to execute any document or documents on behalf of the Committee,
     in which event the Committee shall notify the Trustee of this action and
     the name or names of the designated members. The Trustee, Company,
     Participating Employer, Participants, Beneficiaries, and any other party
     dealing with the Committee may accept and rely upon any document executed
     by the designated members as representing action by the Committee until the
     Committee shall file with the Trustee a written revocation of the
     authorization of the designated members.

     12.6  Compensation of Committee.
           -------------------------

          (a)     Members of the Committee shall serve without compensation
     unless the Board of Directors shall otherwise determine. However, in no
     event shall any member of the Committee who is an Employee receive
     compensation from the Plan for his/her services as a member of the
     Committee.

          (b)     All members shall be reimbursed for any necessary or
     appropriate expenditures incurred in the discharge of duties as members of
     the Committee.

                                       28
<PAGE>
          (c)     The compensation or fees, as the case may be, of all officers,
     agents, counsel, the Trustee, or other persons retained or employed by the
     Committee shall be fixed by the Committee.

     12.7  Resignation and Removal of Members.  Any member of the Committee may
           ----------------------------------
resign at any time by giving written notice to the other members and to the
Board of Directors effective as therein stated.  Any member of the Committee
may, at any time, be removed by the Board of Directors.

     12.8  Appointment of Successors.
           -------------------------

          (a)     Upon the death, resignation, or removal of any Committee
     member, the Board of Directors may appoint a successor.

          (b)     Notice of appointment of a successor member shall be given by
     the Secretary of the Company in writing to the Trustee and to the members
     of the Committee.

          (c)     Upon termination, for any reason, of a Committee member's
     status as a member of the Committee, the member's status as a Named
     Fiduciary shall concurrently be terminated, and upon the appointment of a
     successor Committee member the successor shall assume the status of a Named
     Fiduciary as provided in Section 12.1.

     12.9  Records.
           -------

          (a)     The Committee shall keep a record of all its proceedings and
     shall keep, or cause to be kept, all such books, accounts, records or other
     data as may be necessary or advisable in its judgment for the
     administration of the Plan and to properly reflect the affairs thereof.

          (b)     However, nothing in this Section 12.9 shall require the
     Committee or any member thereof to perform any act which, pursuant to law
     or the provisions of this Plan, is the responsibility of the Plan
     Administrator, nor shall this Section relieve the Plan Administrator from
     such responsibility.

     12.10  Reliance Upon Documents and Opinions.
            ------------------------------------

          (a)     The members of the Committee, the Board of Directors, the
     Company and any person delegated under the provisions hereof to carry out
     any fiduciary responsibilities under the Plan ("delegated fiduciary") shall
     be entitled to rely upon any tables, valuations, computations, estimates,
     certificates and reports furnished by any consultant, or firm or
     corporation which employs one or more consultants, upon any opinions
     furnished by legal counsel, and upon any reports furnished by the Trustee.
     The members of the Committee, the Board of Directors, the Company, the
     Participating Employers and any delegated fiduciary shall be fully
     protected and shall not be liable in any manner whatsoever for anything
     done or action taken or suffered in reliance upon any such consultant or
     firm or corporation which employs one or more consultants, Trustee, or
     counsel.

                                       29
<PAGE>
          (b)     Any and all such things done or actions taken or suffered by
     the Committee, the Board of Directors, the Company, the Participating
     Employers and any delegated fiduciary shall be conclusive and binding on
     all Employees, Participants, Beneficiaries, and any other persons
     whomsoever, except as otherwise provided by law.

          (c)     The Committee and any delegated fiduciary may, but are not
     required to, rely upon all records of the Participating Employer with
     respect to any matter or thing whatsoever, and may likewise treat those
     records as conclusive with respect to all Employees, Participants,
     Beneficiaries, and any other persons whomsoever, except as otherwise
     provided by law.

     12.11  Requirement of Proof.  The Committee or the Participating Employer
            --------------------
may require satisfactory proof of any matter under this Plan from or with
respect to any Employee, Participant, or Beneficiary, and no person shall
acquire any rights or be entitled to receive any benefits under this Plan until
the required proof shall be furnished.

     12.12  Reliance on Committee Memorandum.  Any person dealing with the
            --------------------------------
Committee may rely on and shall be fully protected in relying on a certificate
or memorandum in writing signed by any Committee member or other person so
authorized, or by the majority of the members of the Committee, as constituted
as of the date of the certificate or memorandum, as evidence of any action taken
or resolution adopted by the Committee.

     12.13  Multiple Fiduciary Capacity.  Any person or group of persons may
            ---------------------------
serve in more than one fiduciary capacity with respect to the Plan.

     12.14  Limitation on Liability.
            -----------------------

          (a)     Except as provided in Part 4 of Title I of ERISA, no person
     shall be subject to any liability with respect to his/her duties under the
     Plan unless he/she acts fraudulently or in bad faith.

          (b)     No person shall be liable for any breach of fiduciary
     responsibility resulting from the act or omission of any other fiduciary or
     any person to whom fiduciary responsibilities have been allocated or
     delegated, except as provided in Part 4 of Title I of ERISA.

          (c)     No action or responsibility shall be deemed to be a fiduciary
     action or responsibility except to the extent required by ERISA.

     12.15  Indemnification.
            ---------------

          (a)     To the extent permitted by law, the Company shall indemnify
     each member of the Board of Directors and the Committee, and any other
     Employee of the Company with duties under the Plan, against expenses
     (including any amount paid in settlement) reasonably incurred by him/her in
     connection with any claims against him/her by reason of his/her conduct in
     the performance of his/her duties under the Plan, except in relation to

                                       30
<PAGE>
     matters as to which he/she acted fraudulently or in bad faith in the
     performance of such duties. The preceding right of indemnification shall
     pass to the estate of such a person.

          (b)     The preceding right of indemnification shall be in addition to
     any other right to which the Board member or Committee member or other
     person may be entitled as a matter of law or otherwise.

     12.16  Bonding.
            -------

          (a)     Except as is prescribed by the Board of Directors, as provided
     in Section 412 of ERISA, or as may be required under any other applicable
     law, no bond or other security shall be required by any member of the
     Committee, or any other fiduciary under this Plan.

          (b)     Notwithstanding the foregoing, for purposes of satisfying its
     indemnity obligations under Section 12.15, the Company may (but need not)
     purchase and pay premiums for one or more policies of insurance. However,
     this insurance shall not release the Company of its liability under the
     indemnification provisions.

     12.17  Prohibition Against Certain Actions.
            -----------------------------------

          (a)     To the extent prohibited by law, in administering this Plan
     the Committee shall not discriminate in favor of any class of Employees and
     particularly it shall not discriminate in favor of highly compensated
     Employees (within the meaning of Code Section 414(q)).

          (b)     The Committee shall not cause the Plan to engage in any
     transaction that constitutes a nonexempt prohibited transaction under
     Section 4975(c) of the Code or Section 406(a) of ERISA.

          (c)     All individuals who are fiduciaries with respect to the Plan
     (as defined in Section 3(21) of ERISA) shall discharge their fiduciary
     duties in accordance with applicable law, and in particular, in accordance
     with the standards of conduct contained in Section 404 of ERISA.

     12.18  Plan Expenses.  All expenses incurred in the establishment,
            -------------
     administration and operation of the Plan, including but not limited to the
     expenses incurred by the members of the Committee in exercising their
     duties, shall be charged to the Trust Fund, but shall be paid by the
     Company if not paid by the Trust Fund.

                                  ARTICLE XIII
                                 PLAN AMENDMENTS
                                 ---------------

     13.1  Amendments.  The Board of Directors may at any time, and from time to
           ----------
time, amend the Plan and any Trust Agreement by an instrument in writing
executed in the name of the Company by an officer(s) duly authorized to execute
the instrument and filed with the Trustee.  No such amendment, however, shall be
made at any time, the effect of which would be:

                                       31
<PAGE>
          (a)     To cause any assets of the Plan, at any time prior to the
     satisfaction of all liabilities with respect to Participants and their
     Beneficiaries, to be used for or diverted to purposes other than providing
     benefits to Participants and their Beneficiaries, and defraying reasonable
     expenses of administering the Plan, except as otherwise permitted by law;

          (b)     To increase the responsibilities or liabilities of the
     Trustees without their written consent; or

          (c)     To decrease a Participant's accrued benefit (within the
     meaning of Section 411(d)(6) of the Code) with respect to service performed
     prior to the effective date of the amendment.

          For purposes of this provision, an amendment shall be treated as
     reducing accrued benefits if it (1) unfavorably changes the actuarial basis
     for determining benefits, (2) reduces or eliminates an early retirement
     benefit or retirement-type subsidy, or (3) eliminates an optional form of
     benefit with respect to benefits attributable to service performed before
     the amendment became effective. However, the restriction on affecting
     retirement-type subsidies applies only with respect to Participants who
     satisfy (either before or after the amendment) the pre-amendment conditions
     for entitlement to the subsidy. For purposes of this provision, a
     "retirement-type subsidy" shall have the meaning ascribed to such terms by
     Section 411(d)(6) of the Code.

          (d)     No amendment shall adversely change the vesting schedule with
     respect to the future accrual of benefits for any Participant unless each
     Participant with three (3) or more one-year Periods of Service is permitted
     to elect to have the vesting schedule which was in effect before the
     amendment used to determine his/her vested benefit.

     13.2  Retroactive Amendments.  Notwithstanding any provisions of this
           ----------------------
Article XIII to the contrary, to the extent allowable under applicable law the
Plan may be amended prospectively or retroactively (as provided in Section
401(b) of the Code as amended by Section 1023 of ERISA) to make the Plan conform
to any provision of ERISA, the Code provisions dealing with employees' trusts,
or any regulation under either of such statutes.

                                   ARTICLE XIV
                        MERGER OF COMPANY: MERGER OF PLAN
                        ---------------------------------

     14.1  Effect of Reorganization or Transfer of Assets.  In the event of a
           ----------------------------------------------
consolidation, merger, sale, liquidation, or other transfer of the operating
assets of the Company to any other company, the ultimate successor or successors
to the business of the Company shall automatically be deemed to have elected to
continue this Plan in full force and effect in the same manner as if the Plan
had been adopted by resolution of its board of directors unless the
successor(s), by resolution of its board of directors, shall elect not to so
continue this Plan in effect, in which case the Plan shall automatically be
deemed terminated as of the applicable effective date set forth in the board
resolution.

                                       32
<PAGE>
     14.2  Merger Restriction.  Notwithstanding any other provision in this
           ------------------
Article, this Plan shall not in whole or in part merge or consolidate with, or
transfer its assets or liabilities to, any other plan unless each affected
Participant in this Plan would receive a benefit immediately after the merger,
consolidation, or transfer (if the Plan then terminated) which is equal to or
greater than the benefit he/she would have been entitled to receive immediately
before the merger, consolidation, or transfer (if the Plan had then terminated).

                                   ARTICLE XV
                              PLAN TERMINATION AND
                              --------------------
                         DISCONTINUANCE OF CONTRIBUTIONS
                         -------------------------------

     15.1  Plan Termination.
           ----------------

          (a)   (i)     Subject to the following provisions of this Section
          15.1, the Company may terminate the Plan and the Trust Agreement at
          any time by an instrument in writing executed in the name of the
          Company by an officer or officers duly authorized to execute such an
          instrument, and delivered to the Trustee.

               (ii)     The Planand Trust Agreement may terminate if the
          Company merges into any other corporation, if as the result of the
          merger the entity of the Company ceases, and the Plan is terminated
          pursuant to the rules of Section 14.1.

          (b)     Upon and after the effective date of the termination, the
     Participating Employer shall not make any further contributions under the
     Plan and no contributions need be made by the Participating Employer
     applicable to the Plan Year in which the termination occurs, except as may
     otherwise be required by law.

          (c)     The rights of all affected Participants to benefits accrued to
     the date of termination of the Plan, to the extent funded as of the date of
     termination, shall automatically become fully vested as of that date.

     15.2  Discontinuance of Contributions.
           -------------------------------

          (a)     In the event a Participating Employer decides it is impossible
     or inadvisable for business reasons to continue to make Participating
     Employer contributions under the Plan, the Board of Directors may approve
     such discontinuance. Upon and after the effective date of this
     discontinuance, the Participating Employer shall not make any further
     Participating Employer contributions under the Plan and no Participating
     Employer contributions need be made by the Participating Employer with
     respect to the Plan Year in which the discontinuance occurs, except as may
     otherwise be required by law.

          (b)     The discontinuance of Participating Employer contributions on
     the part of the Participating Employer shall not terminate the Plan as to
     the funds and assets then held by the Trustee, or operate to accelerate any
     payments of distributions to or for the benefit of Participants or
     Beneficiaries, and the Trustee shall continue to administer the Trust Fund

                                       33
<PAGE>
     in accordance with the provisions of the Plan until all of the obligations
     under the Plan shall have been discharged and satisfied.

          (c)     However, if this discontinuance of Participating Employer
     contributions shall cause the Plan to lose its status as a qualified plan
     under Code Section 401(a), the Plan shall be terminated in accordance with
     the provisions of this Article XV.

          (d)     On and after the effective date of a discontinuance of
     Participating Employer contributions or the Plan termination, the rights of
     all affected Participants to benefits accrued to that date, to the extent
     funded as of that date, shall automatically become fully vested as of that
     date.

     15.3  Rights of Participants.  In the event of the termination of the Plan,
           ----------------------
for any cause whatsoever, all assets of the Plan, after payment of expenses,
shall be used for the exclusive benefit of Participants and their Beneficiaries
and no part thereof shall be returned to the Participating Employer, except as
provided in Section 4.3 of this Plan.

     15.4  Allocation and Payment Priority.  Upon termination of the Plan, the
           -------------------------------
assets of the Plan, to the extent that they are sufficient after the payment of
liabilities and expenses and reasonable reserves for expenses and liabilities
(absolute or contingent) of the funding agents, shall be allocated for the
purpose of paying benefits to Participants in the following order of precedence:

          (a)     First, in payment of all benefits of Participants or their
     Beneficiaries provided for under this Plan which (i) were in pay status as
     of the beginning of the three (3) year period ending on the Plan
     Termination Date or (ii) would have been in pay status as of the beginning
     of such three (3) year period if the Participant had retired prior to the
     beginning of the three (3) year period and if his/her benefits had
     commenced as of the beginning of such period; provided, however, that the
     amount of benefits entitled to priority under this Section 15.4(a) shall be
     the lowest amount payable under the provisions of the Plan in effect at any
     time during the five (5) year period ending on the Plan Termination Date;
     and provided further, that for the purposes of (i) above, the lowest
     benefit in pay status during said three (3) year period prior to the Plan
     Termination Date shall be considered the benefit in pay status for such
     period.

          (b)     Second, in payment of all benefits provided for under the Plan
     which (i) are guaranteed under Title IV of ERISA, or (ii) would be so
     guaranteed if the provisions of Sections 4022(b)(5) and 4022(b)(6) of ERISA
     were not applicable.

          (c)     Third, in payment of all benefits provided for under the Plan
     which were vested and nonforfeitable on the Plan Termination Date, but
     excluding those benefits which became vested and nonforfeitable solely by
     reason of the termination of the Plan.

          (d)     Fourth, to all other benefits under the Plan.

          (e)     Fifth, to return to the Participating Employer any assets
     remaining after the satisfaction of all liabilities for benefits under the
     Plan to Participants and their Beneficiaries.

                                       34
<PAGE>
The assets of the Plan shall be used to provide benefits under the above
subsections in the order in which they appear before any benefits are provided
under the following subsection.  Should the assets be insufficient to provide
full benefits under any subsection in the order of precedence, the benefit for
each Participant in the group for which the assets are insufficient shall be
reduced in the proportion that the available assets bear to the present value of
the full benefits for all Participants in the group; provided, however, that
with respect to Section 15.4(c) above, if any such proration is necessary the
assets available shall first be used to provide benefits based upon the Plan as
in effect five (5) years prior to the Plan Termination Date, and if the assets
available are insufficient to provide in full for such benefits, then the
benefits based upon the most recent Plan amendment under which the assets
available are sufficient to satisfy in full the benefits provided thereby shall
be used, with the remaining assets prorated on the basis of the benefits
provided under the terms of the next most recent Plan amendment.  The
interpretation and application of this Section 15.4 shall be in conformity with
any regulations issued under Section 4044 of ERISA by the Secretary of Labor.

     15.5  Continuation of the Trust Agreements, Etc.  The allocation and
           ------------------------------------------
provision for the benefits described in Sections 15.4(a) through (d), inclusive,
shall be accomplished through either continuance of the Trust Agreements, the
creation of new Trust Agreements, or the purchase of annuity contracts;
provided, however, that the Committee, upon finding that it is not practicable
or desirable under the circumstances to do any of the foregoing with respect to
one or more of the groups listed in Section 15.4, may, with the consent of the
Board of Directors, provide some other means, including cash payments, but no
change shall be effected in the order of precedence and the basis of allocation
established therein.

     15.6  Plan Termination Date.  The Plan Termination Date, as used in this
           ---------------------
Article XV, shall be:

          (a)     The date established by the Committee and agreed to by the
     Pension Benefit Guaranty Corporation, if the Plan is terminated in
     accordance with Section 4041 of ERISA;

          (b)     The date established by the Pension Benefit Guaranty
     Corporation and agreed to by the Committee, if the Plan is terminated by
     the Pension Benefit Guaranty Corporation in accordance with Section 4042 of
     ERISA; or

          (c)     The date established by a court of competent jurisdiction if
     the Plan is terminated in accordance with either of the foregoing sections
     of ERISA but no agreement is reached between the Committee and the Pension
     Benefit Guaranty Corporation or a judicially appointed trustee.

     15.7  Partial Termination.
           -------------------

          (a)     In the event of a partial termination of the Plan within the
     meaning of Code Section 411(d)(3), the interests of affected Participants
     in the Trust Fund, as of the date of the partial termination, shall become
     nonforfeitable as of that date.

                                       35
<PAGE>
          (b)     That portion of the assets of the Plan affected by the partial
     termination shall be used exclusively for the benefit of the affected
     Participants and their Beneficiaries, and no part thereof shall otherwise
     be applied.

          (c)     With respect to Plan assets and Participants affected by a
     partial termination, the Committee and the Trustee shall follow the same
     procedures and take the same actions prescribed in this Article XV in the
     case of a total termination of the Plan.

     15.8  Failure to Contribute.  The failure of the Participating Employer to
           ---------------------
contribute to the Trust in any year, if contributions are not required under the
Plan for that year, shall not constitute a complete discontinuance of
contributions to the Plan.

                                   ARTICLE XVI
                            APPLICATION FOR BENEFITS
                            ------------------------

     16.1  Application for Benefits.  The Committee may require any person
           ------------------------
claiming benefits under the Plan to submit an application therefor, together
with such documents and information as the Committee may require.  In the case
of any person suffering from a disability which prevents the claimant from
making personal application for benefits, the Committee may, in its discretion,
permit another person acting on his/her behalf to submit the application.

     16.2  Action on Application.
           ---------------------

          (a)     Within ninety (90) days following receipt of an application
     and all necessary documents and information, the Committee's authorized
     delegate reviewing the claim shall furnish the claimant with written notice
     of the decision rendered with respect to the application.

          (b)     In the case of a denial of the claimant's application, the
     written notice shall set forth:

               (i)     The specific reasons for the denial, with reference to
          the Plan provisions upon which the denial is based;

               (ii)     A description of any additional information or material
          necessary for perfection of the application (together with an
          explanation why the material or information is necessary); and

               (iii)     An explanation of the Plan's claim review procedure.

          (c)     A claimant who wishes to contest the denial of his/her
     application for benefits or to contest the amount of benefits payable to
     him/her shall follow the procedures for an appeal of benefits as set forth
     in Section 16.3 below, and shall exhaust such administrative procedures
     prior to seeking any other form of relief.

     16.3  Appeals.
           -------

                                       36
<PAGE>
          (a)   (i)     A claimant who does not agree with the decision
          rendered with respect to his/her application may appeal the decision
          to the Committee.

               (ii)     The appeal shall be made, in writing, within sixty-five
          (65) days after the date of notice of the decision with respect to the
          application.

               (iii)     If the application has neither been approved nor denied
          within the ninety (90) day period provided in Section 16.2 above, then
          the appeal shall be made within sixty-five (65) days after the
          expiration of the ninety (90) day period.

          (b)     The claimant may request that his/her application be given
     full and fair review by the Committee. The claimant may review all
     pertinent documents and submit issues and comments in writing in connection
     with the appeal.

          (c)     The decision of the Committee shall be made promptly, and not
     later than sixty (60) days after the Committee's receipt of a request for
     review, unless special circumstances require an extension of time for
     processing, in which case a decision shall be rendered as soon as possible,
     but not later than one hundred twenty (120) days after receipt of a request
     for review.

          (d)     The decision on review shall be in writing and shall include
     specific reasons for the decision, written in a manner calculated to be
     understood by the claimant with specific reference to the pertinent Plan
     provisions upon which the decision is based.

                                  ARTICLE XVII
                             LIMITATION ON BENEFITS
                             ----------------------

     17.1     Basic Limitation.
              ----------------

          (a)     Notwithstanding anything to the contrary contained in this
     Plan, and subject to the adjustments set forth below in this Article, the
     maximum annual amount of retirement income payable to a Participant under
     this Plan (the "Defined Benefit Dollar Limitation") shall not exceed the
     lesser of:

               (i)     The Specific Dollar Limitation (as defined hereinbelow);
          or

               (ii)     100% of the Participant's average compensation for the
          three consecutive calendar years during which he/she had the greatest
          aggregate compensation.

     As used herein the term "Specific Dollar Limitation" shall mean $90,000.

          (b)     In determining a Participant's Compensation (as defined in
     Section 2.9(b)) for any Limitation Year, there shall be taken into account
     only the compensation that is actually paid to or includible in the gross
     income of the Participant during such Limitation Year. In all cases this
     Subsection (b) shall be interpreted and applied in compliance with the

                                       37
<PAGE>
     provisions of Treasury Regulations Section 1.415-2(d) or any successor
     thereto.

          (c)     For purposes of applying the limitations of this Article, a
     Limitation Year corresponding to the Plan Year has been adopted. The
     Specific Dollar Limitation referred to in Subsection (a)(i) shall be
     adjusted annually for increases in the cost of living which are authorized
     under Code Section 415, effective as of January 1 of the year for which the
     adjustment is made, with such adjustment to apply to the Limitation Year
     ending with or within the calendar year of adjustment.

     17.2  Annual Additions.  The term "Annual Additions" means, for any
           ----------------
Limitation Year, the sum of the following amounts credited to a Participant:

          (a)     The amount credited to the Participant's accounts under all
     defined contribution plans from contributions by the Company or an
     Affiliated Company (including amounts deferred under a cash or deferred
     arrangement under Section 401(k) of the Code);

          (b)     The Participant's contributions to such plans;

          (c)     Forfeitures; and

          (d)     Amounts described in Sections 415(l)(1) and 419A(d)(2) of the
     Code.

     17.3  Membership in Other Defined Benefit Plans.  The limitations of this
           -----------------------------------------
Article with respect to any Participant who at any time is or has been a
participant in any other defined benefit plan, as defined in Section 414(j) of
the Code (whether or not the plan has been terminated), maintained by the
Company or an Affiliated Company shall be applied as if the total benefits
payable under all such defined benefit plans in which the Participant has been a
participant were payable from one plan.

     17.4  Membership in Defined Contribution Plans.  Effective for Plan Years
           ----------------------------------------
beginning before January 1, 2000, if a Participant in this Plan is or was also a
participant in a defined contribution plan, as defined in Section 414(i) of the
Code (whether or not the plan has been terminated), to which contributions are
made by the Company or an Affiliated Company (whether or not the plan has been
terminated), then in addition to the Defined Benefit Dollar Limitation contained
in Section 17.1 of this Plan, the "Combined Plan Fraction" shall not exceed 1.0.

          (a)     The provisions of this Section 17.4 shall apply to any
     Participant (herein a "Combined Plan Participant") in this Plan who is or
     was also a participant in a defined contribution plan, as defined in
     Section 414(i) of the Code, to which contributions are or were made by the
     Company or an Affiliated Company (whether or not the plan has been
     terminated). In addition to the limitation contained in Section 17.1 of
     this Plan, for any Limitation Year the Combined Plan Fraction for any
     Combined Plan Participant shall not exceed 1.0. As used herein the term
     Combined Plan Fraction means, with respect to any Combined Plan
     Participant, a fraction equal to the sum of the Defined Contribution Plan
     Fraction and the Defined Benefit Plan Fraction for such Participant. In all

                                       38
<PAGE>
     cases the calculation of such Combined Plan Fraction shall be made in
     accordance with the provisions of Code Section 415(e) and the following
     rules of this Section.

          (b)     "Defined Contribution Plan Fraction" means a fraction
     determined in accordance with the provisions of Code Section 415(e) and the
     following rules with respect to the combined participation by a Participant
     in all defined contribution plans of the Company and all Affiliated
     Companies:

               (i)     The numerator of such fraction is the sum (as determined
          as of the end of the applicable Limitation Year) of all "Annual
          Additions" to the Participant's accounts under all such plans for all
          of his/her years of participation in such plans.

               (ii)     The denominator of the fraction is the sum of the lesser
          of the following amounts determined separately with respect to each
          Limitation Year and each year of service:

                    (A)     The product of 1.25 multiplied by the dollar
               limitation under Code Section 415(c)(1)(A) (determined without
               regard to Subsection (c)(6) thereof) in effect for the applicable
               Limitation Year; or

                    (B)     The product of 1.4 multiplied by an amount equal to
               the percentage of compensation limitation under Code Section
               415(c)(1)(B) (or Subsection (c)(7) thereof, if applicable) that
               applies with respect to the Participant for the applicable
               Limitation Year.

               (iii)     Solely in the case of a defined contribution plan in
          existence on July 1, 1982, at the election of the Plan Administrator,
          in applying the above rules with respect to any year ending after
          December 31, 1982, the denominator with respect to each Participant
          for all years ending before January 1, 1983, shall be an amount equal
          to the product of the denominator for the year ending in 1982
          (determined using the rules in effect under Code Section 415(e)(3)(B)
          at that time) multiplied by the "Transition Fraction." The "Transition
          Fraction" is a fraction the numerator of which is the lesser of
          $51,875, or 1.4 multiplied by 25% of the compensation of the
          Participant for the year ending in 1981, and the denominator of which
          is the lesser of $41,500, or 25% of the compensation of the
          Participant for the year ending in 1981.

          (c)     "Defined Benefit Plan Fraction" means a fraction determined in
     accordance with the provisions of Code Section 415(e) and the following
     rules with respect to the combined participation by a Participant in all
     defined benefit plans of the Company and all Affiliated Companies:

               (i)     The numerator of such fraction is the projected annual
          benefit of the Participant under all such plans (determined as of the
          close of the applicable Limitation Year). For purposes of this
          Paragraph, a Participant's projected annual benefit shall be
          determined in accordance with Treasury Regulations Section
          1.415-7(b)(3).

                                       39
<PAGE>
               (ii)     The denominator of such fraction is the lesser of (A)
          the product of 1.25 multiplied by the dollar limitation under Code
          Section 415(b)(1)(A) for the applicable Limitation Year; or (B) the
          product of 1.4 multiplied by the percentage of compensation limitation
          under Code Section 415(b)(1)(B) with respect to the Participant for
          the applicable Limitation Year.

          (d)     In the case of any Combined Plan Participant with respect to
     whom the Combined Plan Fraction for any Limitation Year would exceed l.0,
     the following corrective action shall be taken:

               (i)     First, the Committee or Plan Administrator shall make
          such elections under Code Section 4l5 as may be available (if any)
          which would allow the Plan to satisfy the Combined Plan Fraction
          requirements of Code Section 4l5(e) without causing any reduction in
          the benefits of participants under this Plan or any defined
          contribution plan included in the calculation of the Combined Plan
          Fraction (herein an "Included Defined Contribution Plan").

               (ii)     Second, to the maximum extent permissible under the
          applicable provisions of Code Sections 40l through 4l5, the benefits
          payable with respect to such Combined Plan Participant under the
          Included Defined Benefit Plans shall be reduced or otherwise adjusted
          so as to allow the Combined Plan Participant to satisfy the Combined
          Plan Fraction requirements of Code Section 4l5(e) for the applicable
          Limitation Year.

               (iii)     After reducing or otherwise adjusting the benefits
          under Included Defined Contribution Plans to the maximum permissible
          extent as provided under Paragraph (ii) above, to the extent necessary
          to achieve compliance with the Combined Plan Fraction requirements of
          Code Section 4l5(e) the Committee shall then implement reductions in
          the Accrued Benefits otherwise payable under this Plan to such
          Combined Plan Participant.

     17.5     Adjustments in the Limitation.  In applying the Defined Benefit
              -----------------------------
Dollar Limitation on the maximum amount of annual retirement income permitted
under Section 17.1 above, the following special rules and adjustments shall be
applied:

          (a)     The Defined Benefit Dollar Limitation shall only apply to
     benefits attributable to Company contributions, and any benefits payable at
     any time under this Plan attributable to Participant contributions shall be
     paid in addition to the maximum permitted benefit attributable to Company
     contributions (subject, however, to applicable limitations under Code
     Section 415 upon the payment of benefits attributable to employee
     contributions under a defined benefit plan).

          (b)     If the retirement benefit of a Participant commences before
     the Participant's Social Security Retirement Age, the Defined Benefit
     Dollar Limitation shall be adjusted so that it is the actuarial equivalent
     of an annual benefit of $90,000, multiplied by the adjustment factor under

                                       40
<PAGE>
     Section 415(d) of the Code, as prescribed by the Secretary of the Treasury,
     beginning at the Social Security Retirement Age. The adjustment provided
     for in the preceding sentence shall be made as follows:

               (i)     in the case of a Participant whose Social Security
          Retirement Age is age sixty-five (65), the Specific Dollar Limitation
          shall be reduced by 5/9 of 1% for each month by which benefits
          commence before the month in which the Participant attains age
          sixty-five (65),

               (ii)     in the case of a Participant whose Social Security
          Retirement Age is greater than age sixty-five (65), the Specific
          Dollar Limitation shall be reduced by 5/9 of 1% for each of the first
          thirty-six (36) months and 5/12 of 1% for each of the additional
          months (up to twenty-four (24)) by which benefits commence before the
          month in which the Participant attains Social Security Retirement Age,
          and

               (iii)     if the benefit begins before age sixty-two (62), the
          benefit must be limited to the Actuarial Equivalent of the
          Participant's Specific Dollar Limitation for benefits commencing at
          age sixty-two (62), with the reduced dollar limitation for such
          benefits further reduced for each month by which benefits commence
          before the month in which the Participant attains age sixty-two (62).

          (c)     If the retirement benefit of a Participant commences after the
     Participant's Social Security Retirement Age, the Defined Benefit Dollar
     Limitation shall be adjusted so that it is the actuarial equivalent of a
     benefit of $90,000 beginning at the Social Security Retirement Age,
     multiplied by the adjustment factor under Section 415(d) of the Code as
     provided by the Secretary of the Treasury, based on the lesser of the
     interest rate assumption under the Plan or on an assumption of five percent
     (5%) per year.

          (d)     In the event that all or any portion of a Participant's
     retirement income is payable in a form other than a single life annuity for
     the life of the Participant or a Qualified Joint and Survivor Annuity under
     Article VI, for purposes of applying the Defined Benefit Dollar Limitation
     such other plan benefit shall be adjusted to a straight life annuity
     (commencing at the same age) which is the Actuarial Equivalent Value of
     such other plan benefit.

          (e)     For purposes of making the actuarial adjustments to the
     Defined Benefit Dollar Limitation or to Plan benefits as provided under
     Subsection (d), the interest rate assumption used shall be the greater of
     (i) 5%, or (ii) the rate used under this Plan for determining Actuarial
     Equivalent Values.

          (f)     In all cases the adjustments described hereinabove shall be
     made in accordance with and to the extent required by the Regulations and
     applicable Internal Revenue Service rules issued under Code Section
     4l5(b)(2) and other applicable provisions of Code Section 4l5.

          (g)     "Social Security Retirement Age" means the age used as the
     retirement age for the Participant under Section 216(1) of the Social
     Security Act, except that such section shall be applied without regard to
     the age increase factor, and as if the early retirement age under Section

                                       41
<PAGE>
     216(l)(2) of such Act were 62. "Social Security Retirement Age" shall mean
     age sixty-five (65) if the Participant was born before January 1, 1938, age
     sixty-six (66) if the Participant was born before January 1, 1955, and age
     sixty-seven (67) if the Participant was born after December 31, 1954.

     17.6  Benefits Not in Excess of $10,000.  The foregoing provisions of this
           ---------------------------------
Article shall not apply to any Participant who has not at any time participated
in any defined contribution plan maintained by the Company if his/her total
annual benefit in any year under this Plan and any other defined benefit plans
maintained by the Company is not in excess of $10,000 in the aggregate.

     17.7  Adjustment of Limitation for Years of Service or Participation.
           --------------------------------------------------------------

          (a)     If a Participant has completed less than ten years of
     participation, the Participant's Accrued Benefit shall not exceed the
     Defined Benefit Dollar Limitation as adjusted by multiplying such amount by
     a fraction, the numerator of which is the Participant's number of years (or
     part thereof) of participation in the Plan, and the denominator of which is
     ten.

          (b)     If a Participant has completed less than ten years of service
     with the Affiliated Companies, the limitations described in Sections
     415(b)(1)(B) and 415(b)(4) of the Code shall be adjusted by multiplying
     such amounts by a fraction, the numerator of which is the Participant's
     number of years of service (or part thereof), and the denominator of which
     is ten.

          (c)     In no event shall Sections 17.7(a) and (b) reduce the
     limitations provided under Sections 415(b)(1) and (4) of the Code to an
     amount less than one-tenth of the applicable limitation (as determined
     without regard to this Section 17.7).

          (d)     To the extent provided by the Secretary of the Treasury, this
     Section 17.7 shall be applied separately with respect to each change in the
     benefit structure of the plan.

     17.8  Affiliated Company.  For purposes of this Article, the determination
           ------------------
of whether a company is an Affiliated Company shall be made after applying the
modifications required by Code Section 415(h) to the percentage tests of Code
Section 414(b) and (c).

                                  ARTICLE XVIII
                            RESTRICTION ON ALIENATION
                            -------------------------

     18.1  General Restrictions Against Alienation.
           ---------------------------------------

          (a)     The interest of any Participant or Beneficiary in the income,
     benefits, payments, claims or rights hereunder, or in the Trust Fund shall
     not in any event be subject to sale, assignment, hypothecation, or
     transfer. Each Participant and Beneficiary is prohibited from anticipating,
     encumbering, assigning, or in any manner alienating his/her interest under
     the Trust Fund, and is without power to do so, except as may otherwise be
     provided for in the Trust Agreement. The interest of any Participant or

                                       42
<PAGE>
     Beneficiary shall not be liable or subject to his/her debts, liabilities,
     or obligations, now contracted, or which may be subsequently contracted.
     The interest of any Participant or Beneficiary shall be free from all
     claims, liabilities, bankruptcy proceedings, or other legal process now or
     hereafter incurred or arising; and the interest, or any part thereof, shall
     not be subject to any judgment rendered against the Participant or
     Beneficiary.

          (b)     In the event any person attempts to take any action contrary
     to this Article XVIII, that action shall be void and the Participating
     Employer, the Committee, the Trustees and all Participants and their
     Beneficiaries may disregard that action and are not in any manner bound
     thereby, and they, and each of them separately, shall suffer no liability
     for any disregard of that action, and shall be reimbursed on demand out of
     the Trust Fund for the amount of any loss, cost or expense incurred as a
     result of disregarding or of acting in disregard of that action.

          (c)     The preceding provisions of this Section 18.1 shall be
     interpreted and applied by the Committee in accordance with the
     requirements of Code Section 401(a)(13) as construed and interpreted by
     authoritative judicial and administrative rulings and regulations.

     18.2  Qualified Domestic Relations Order.
           ----------------------------------

          (a)     Notwithstanding any other provision of the Plan to the
     contrary, upon receipt by the Committee of a court order properly
     authenticated by the clerk of the court of record (and found by the
     Committee under the provisions of this Section 18.2 to be a qualified
     domestic relations order within the meaning of Code Section 414(p)) which
     awards any portion of a Participant's Account or Accounts to a former
     Spouse and which requires payment thereof to such Spouse as soon as the
     provisions of the Plan permit, the amount so awarded shall be promptly paid
     in cash in a lump sum to the former Spouse. Such payment may be made prior
     to the date the Participant is eligible to receive a distribution of his
     Accounts in accordance with the provisions of this Plan. Notwithstanding
     the foregoing, no such distribution shall be made if such distribution
     could adversely affect the qualified status of the Plan.

          (b)     In the case of any domestic relations order ("DRO") issued by
     a state court under state domestic relations law and received by the Plan,
     if requested by any party thereto or if otherwise determined by the
     Committee to be appropriate, the status of such DRO as a "qualified" DRO
     under ERISA and the Code shall be determined by the Committee in accordance
     with the procedures prescribed herein.

               (i)     Acknowledgment of Receipt of DRO.  Within a reasonable
                       --------------------------------
          time after receiving a DRO to which these procedures apply, the
          Committee shall notify the affected Participant and each alternate
          payee under the DRO of the receipt by the Plan of the DRO and of this
          procedure.

               (ii)     Notice of Determination of "Qualified" Status of DRO.
                        ----------------------------------------------------
          Within a reasonable period after receipt of a DRO to which these
          procedures apply, the Committee shall determine whether the DRO is a
          "qualified domestic relations order", as defined in Section

                                       43
<PAGE>
          206(d)(3)(B) of ERISA, and notify the affected Participant and each
          alternate payee (or any representative designated by an alternate
          payee by written notice to the Committee) of such determination.

               (iii)     Commencement of Payments Under a "Qualified" DRO.  If
                         ------------------------------------------------
          the Committee determines that a DRO is "qualified," under Section
          206(d)(3)(B) of ERISA the notice of the Committee's determination as
          to the "qualified" status of the DRO shall also state that the
          Committee will commence any payment due to an alternate payee under
          the Plan and the DRO in accordance with terms of such DRO, unless
          prior to the expiration of a period of sixty days from the date of the
          mailing of the notice of the determination to the Participant and each
          alternate payee, the Committee receives written notice of the
          institution of legal proceedings disputing the Committee's
          determination that the DRO is "qualified."

               (iv)     Determination of Amounts Payable.  Prior to the date
                        --------------------------------
          payments to an alternate payee are to commence under a "qualified"
          DRO, the Committee shall determine the dollar amount payable to each
          alternate payee under the terms of the Plan.

               (v)     Dispute as to "Qualified" Status of DRO.  If the
                       ---------------------------------------
          Committee receives written notice that there is a dispute as to the
          "qualified" status of a DRO, or if the Committee has not determined
          the "qualified" status of a DRO, payments of any amounts otherwise
          currently due to alternate payees under the DRO shall be deferred. In
          that event, the Committee shall direct that the deferred amounts
          otherwise currently payable under the DRO be separately accounted for
          under the Plan. If within 18 months after the deferral of amounts
          otherwise currently due, the "DRO" is determined by the Committee not
          to be a valid "qualified domestic relations order," or the status of
          the DRO has not been finally determined, any separately accounted for
          amounts (including any interest thereon) may, in the discretion of the
          Committee, be paid to the person or persons who would have been
          entitled to such amounts if there had been no DRO. Any determination
          after the expiration of the 18-month period that the DRO is a
          "qualified domestic relations order" shall be applied prospectively
          only.

               (vi)     "Alternate Payee" Under a DRO.  An "alternate payee"
                        -----------------------------
          includes any spouse, former spouse, child, or other dependent of a
          Participant who is designated by the "qualified domestic relations
          order" as having a right to receive all or a portion of the benefits
          payable under the Plan with respect to the affected Participant.

               (vii)     Consultation with Legal Counsel and Actuary.  The
                         -------------------------------------------
          Committee may consult with legal counsel for the Plan in connection
          with a determination as to whether the DRO is a "qualified" DRO, and
          with the actuary for the Plan, if an actuarial determination is
          required, in connection with the determination of amounts payable to
          the Participant and each alternate payee under the terms of the DRO.

                                       44
<PAGE>
               (viii)     Not Binding.  Nothing in this Section 18.2(b) shall
                          -----------
          prevent the Plan, the Committee, or any other representative of the
          Plan from applying such rules and procedures as it determines are
          necessary or appropriate to protect the interests of the Plan or to
          comply with applicable law, whether or not such action is inconsistent
          with the provisions of this Section.

                                   ARTICLE XIX
                              TOP-HEAVY PLAN RULES
                              --------------------

     19.1  Purpose.  The purpose of this Article is to ensure that the Plan
           -------
conforms to the requirements of Code Section 401(a)(10)(B), through the
adjustments required herein, should the Plan become a Top-Heavy Plan within the
meaning of Code Section 416 or become subject to the application of the
provisions of Code Section 416 by reason of its inclusion in an Aggregation
Group within the meaning of Code Section 416(g).  The provisions of this Article
shall be administered and interpreted strictly for the purposes of satisfying
the applicable minimum requirements of the Code.

     19.2  Applicability.  Notwithstanding any provision in this Plan to the
           -------------
contrary, and subject to the limitations set forth in Section 19.9, the
requirements of Sections 19.5, 19.6, 19.7 and 19.8 shall apply under this Plan
in the case of any Plan Year in which the Plan is determined to be a Top-Heavy
Plan under the rules of Section 19.4.  Except as is expressly provided to the
contrary, the rules of this Article shall be applied after the application of
the Affiliated Company rules of Section 2.2.

     19.3  Definitions.  For purposes of this Article, the following special
           -----------
definitions and definitional rules shall apply:

          (a)     The term "Key Employee" means any Employee or former Employee
     who, at any time during the Plan Year or any of the four preceding Plan
     Years, is or was:

               (i)     An officer of the Company having an annual compensation
          greater than 50% of the amount in effect under Code Section
          415(b)(1)(A) for the Plan Year; provided, however, for such purposes
          no more than 50 Employees (or, if lesser, the greater of three or 10%
          of the Employees) shall be treated as officers;

               (ii)     One of the ten Employees having annual compensation from
          the Company of more than the limitation in effect under Code Section
          415(c)(1)(A) and owning (or considered as owning within the meaning of
          Code Section 318) both more than a one-half percent (1/2%) interest in
          the Company and the largest interests in the Company. For this
          purpose, if two Employees have the same interest in the Company, the
          Employee having greater annual compensation from the Company shall be
          treated as having a larger interest;

               (iii)     A Five Percent Owner of the Company; or

               (iv)     A One Percent Owner of the Company having an annual
          compensation from the Company of more than $150,000.

                                       45
<PAGE>
          (b)     The term "Five Percent Owner" means any person who owns (or is
     considered as owning within the meaning of Code Section 318) more than 5%
     of the outstanding stock of the Company or stock possessing more than 5% of
     the total combined voting power of all stock of the Company.

          (c)     The term "One Percent Owner" means any person who would be
     described in Subsection (b) if "1%" were substituted for "5%" each place
     where it appears therein.

          (d)     The term "Non-Key Employee" means any Employee who is not a
     Key Employee.

          (e)     The term "Determination Date" means, with respect to any plan
     year, the last day of the preceding plan year. In the case of the first
     plan year of any plan, the term "Determination Date" shall mean the last
     day of that plan year.

          (f)     The term "Aggregation Group" means (i) each plan of the
     Company in which a Key Employee is a Participant, and (ii) each other plan
     of the Company which enables any plan described in clause (i) to meet the
     requirements of Code Sections 401(a)(4) or 410. Any plan not required to be
     included in an Aggregation Group under the preceding rules may be treated
     as being part of such group if the group would continue to meet the
     requirements of Code Sections 401(a)(4) and 410 with the plan being taken
     into account.

          (g)     For purposes of determining ownership under Subsections (a),
     (b) and (c) above, the following special rules shall apply: (i) Code
     Section 318(a)(2)(C) shall be applied by substituting "5%" for "50%," and
     (ii) the aggregation rules of Subsections (b), (c) and (m) of Code Section
     414 shall not apply, with the result that the ownership tests of this
     Section shall apply separately with respect to each Affiliated Company.

          (h)     For purposes of this Article XIX, the terms "Key Employee" and
     "Non-Key Employee" shall apply to a Beneficiary of such Key Employee or
     Non-Key Employee and such Beneficiary will acquire the character of the
     Participant. Any inherited benefits payable to a deceased Participant's
     Beneficiary shall retain the character of the benefits payable to the
     Participant.

          (i)     For purposes of this Article, an Employee's compensation shall
     be determined in accordance with the rules of Code Section 415.

     19.4  Top-Heavy Status.
           ----------------

          (a)     The term "Top-Heavy Plan" means, with respect to any Plan
     Year:

               (i)     Any defined benefit plan if, as of the Determination
          Date, the Actuarial Equivalent Value of the cumulative accrued
          benefits under the plan for Key Employees exceeds 60% of the Actuarial
          Equivalent Value of the cumulative accrued benefits under the plan for
          all Employees; and

                                       46
<PAGE>
               (ii)     Any defined contribution plan if, as of the
          Determination Date, the aggregate of the account balances of Key
          Employees under the plan exceeds 60% of the Actuarial Equivalent Value
          of the aggregate of the account balances of all Employees under the
          plan.

     In applying the foregoing provisions of this Subsection (a), the valuation
     date to be used in valuing Plan assets shall be (A) in the case of a
     defined benefit plan, the same date which is used for computing costs for
     minimum funding purposes, and (B) in the case of a defined contribution
     plan, the most recent valuation date within a 12-month period ending on the
     applicable Determination Date.

          (b)     Each plan maintained by the Company required to be included in
     an Aggregation Group shall be treated as a Top-Heavy Plan if the
     Aggregation Group is a Top-Heavy Group.

          (c)     The term "Top-Heavy Group" means any Aggregation Group if the
     sum (as of the Determination Date) of (i) the Actuarial Equivalent Value of
     the cumulative accrued benefits for Key Employees under all defined benefit
     plans included in the group, and (ii) the aggregate of the account balances
     of Key Employees under all defined contribution plans included in the group
     exceeds 60% of a similar sum determined for all Employees. For purposes of
     determining the Actuarial Equivalent Value of the cumulative accrued
     benefit of any Employee, or the amount of the account balance of any
     Employee, such Actuarial Equivalent Value or amount shall be increased by
     the aggregate distributions made with respect to the Employee under the
     plan during the five year period ending on the Determination Date. The
     preceding prior distribution rule shall also apply to distributions under a
     terminated plan that, if it had not been terminated, would have been
     required to be included in an Aggregation Group; provided, however, any
     rollover contribution or similar transfer initiated by the Employee and
     made after December 31, 1983, to a plan shall not be taken into account
     with respect to the transferee plan for purposes of determining whether
     such plan is a Top-Heavy Plan (or whether any Aggregation Group which
     includes such plan is a Top-Heavy Group).

          (d)     If any individual is a Non-Key Employee with respect to any
     plan for any plan year, but the individual was a Key Employee with respect
     to the plan for any prior plan year, any accrued benefit for the individual
     (and the account balance of the individual) shall not be taken into account
     for purposes of this Section.

          (e)     If any individual has not performed any services for the
     Company or received any compensation from the Company (other than benefits
     under the Plan) at any time during the five year period ending on the
     Determination Date, any accrued benefit for such individual (and the
     account balance of the individual) shall not be taken into account for
     purposes of this Section. If any individual returns after the five (5) year
     period, such individuals total accrued benefit shall be included in
     determining the top heavy ratio.

          (f)     In applying the foregoing provisions of this Section, for
     purposes of determining the Actuarial Equivalent Value of accrued benefits

                                       47
<PAGE>
     under a defined benefit plan the following rules shall apply: (i) the
     actuarial factors to be used shall be those as specified in Section 2.1 of
     this Plan; and (ii) proportional subsidies shall be ignored and
     nonproportional subsidies shall be considered in accordance with the
     requirements of applicable regulations under Code Section 416.

          (g)     For all purposes of this Article, the provisions of this
     Section shall be applied and interpreted in a manner consistent with the
     provisions of Code Section 416(g) and the regulations thereunder.

          (h)     Solely for the purpose of determining if the Plan, or any
     other plan included in a required aggregation group of which this plan is a
     part, is top-heavy (within the meaning of Section 416(g) of the Code) the
     accrued benefit of an Employee other than a key employee (within the
     meaning of Section 416(i)(1) of the Code) shall be determined under (a) the
     method, if any, that uniformly applies for accrued purposes under all plans
     maintained by the Affiliated Employers, 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 accrual rate of Section 411(b)(1)(C) of the
     Code.

     19.5  Minimum Benefits.
           ----------------

          (a)     For any Plan Year in which the Plan is determined to be a
     Top-Heavy Plan, the Plan shall provide a minimum benefit (provided solely
     by Company contributions) for each Participant who is Non-Key Employee and
     who is credited with a Year of Service for the Plan Year, regardless of
     such Participant's level of compensation or whether the Participant is
     employed by the Company as of the last day of the Plan Year. This minimum
     benefit, when expressed as an annual retirement benefit payable in the form
     of a single life annuity beginning at the Participant's Normal Retirement
     Age, shall be the greater of (i) the normal benefit accrued by such a
     Participant for such a Plan Year under the benefit accrual provisions of
     this Plan, or (ii) the lesser of (A) or (B) where: (A) is the product
     derived by multiplying the Participant's average annual compensation during
     the "testing period" by 20% minus the benefit (expressed as a percentage of
     such average annual compensation) accrued by the Participant under this
     Plan prior to such Top-Heavy Plan Year, and (B) is the product derived by
     multiplying such average annual compensation by the product of 2%
     multiplied by the Participant's years of service determined under the rules
     of Subsection (b) below. As used herein the term "testing period" shall
     mean the period of consecutive years (not exceeding 5) during which the
     Participant had the greatest aggregate Compensation from the Company.

          (b)     For purposes of clause (ii)(B) of Subsection (a) above, years
     of service shall be determined under the rules of paragraphs (4), (5) and
     (6) of Code Section 411(a), subject, however, to the following special
     rules: (i) a year of service shall not be taken into account if either (A)
     the Plan was not a Top-Heavy Plan for the Plan Year ending with or within
     such year of service, or (B) the year of service was completed in a Plan
     Year beginning prior to January 1, 1984; and (ii) if service for vesting
     purposes under the Plan is determined under the elapsed time method, then
     such method shall be used (in lieu of the hours of service method
     referenced in Section 411(a)(5) of the Code) in determining years of
     service for purposes of clause (ii)(B) of Subsection (a).

                                       48
<PAGE>
          (c)     The Participant's minimum benefit determined under this
     Section shall be calculated without regard to any Social Security benefits
     payable to the Participant.

          (d)     In the event a Participant is covered by both a defined
     contribution and a defined benefit plan maintained by the participating
     Company, both of which are determined to be Top-Heavy Plans, the defined
     benefit minimum shall be provided under the defined benefit plan, but shall
     be offset by the benefits provided under the defined contribution plan.

     19.6  Compensation Limitation.  For any Plan Year in which the Plan is
           -----------------------
determined to be a Top-Heavy Plan, the Plan shall not take into account an
Employee's Compensation in excess of the amount as may be permitted pursuant to
Code Section  401(a)(17).  For Plan Years beginning on and after January 1,
1994, an Employee's Compensation in excess of the "OBRA '93 annual compensation
limit" as defined in Section 2.9(d) shall not be taken into account.

     19.7  Maximum Benefit Limitations.
           ---------------------------

          (a)     Except as set forth below, for any Plan Year in which the Plan
     is determined to be a Top-Heavy Plan, the rules of Code Sections
     415(e)(2)(B) and 415(e)(3)(B) shall be applied by substituting "1.0" for
     "1.25."

          (b)     The rule set forth in Subsection (a) above shall not apply if
     the requirements of both Paragraphs (i) and (ii), below, are satisfied.

               (i)     The requirements of this Paragraph (i) are satisfied if
          the rules of Section 19.5(a) above would be satisfied after
          substituting "3%" for "2%" where it appears therein.

               (ii)     The requirements of this Paragraph (ii) are satisfied if
          the Plan would not be a Top-Heavy Plan if "90%" were substituted for
          "60%" each place it appears in Section 19.4(a)(ii).

          (c)     The rules of Subsection (a) shall not apply with respect to
     any Employee as long as there are no (i) Company Contributions (including
     amounts deferred under a cash or deferred arrangement under Section 401(k)
     of the Code), forfeitures, or voluntary nondeductible contributions
     allocated to the Employee under a defined contribution plan maintained by
     the Company, or (ii) accruals by the Employee under a defined benefit plan
     maintained by the Company.

          (d)     In the case where the Plan is subject to the rules of
     Subsection (a) above, the rules of Code Section 415(e)(6)(B)(i) shall be
     applied by substituting "$41,500" for "$51,875."

     19.8  Vesting Rules.
           -------------

          (a)     In the event that the Plan is determined to be Top-Heavy in
     accordance with the rules of Section 19.4, then a Participant who has
     completed at least three (3) one-year Periods of Service with the Company
     or an Affiliated Company shall be one hundred percent (100%) vested in the
     Plan.

                                       49
<PAGE>
          (b)     If the Plan ceases to be a Top-Heavy Plan, the vesting
     schedule of the Plan shall (for such Plan Years as the Plan is not a
     Top-Heavy Plan) revert to that provided in Section 8.2(a) (the "Regular
     Vesting Schedule"). If such reversion to the Regular Vesting Schedule is
     deemed to constitute a vesting schedule change that is attributable to a
     Plan amendment (within the meaning of Code Section 411(a)(10)), then such
     reversion to said Regular Vesting Schedule shall be subject to the
     requirements of Section 8.2(b) of this Plan. For such purposes, the date of
     the adoption of such deemed amendment shall be the Determination Date as of
     which it is determined that the Plan has ceased to be a Top-Heavy Plan.

     19.9  Non-Eligible Employees.  The rules of this Article shall not apply to
           ----------------------
any Employee included in a unit of employees covered by a collective bargaining
agreement between employee representatives and one or more employers if
retirement benefits were the subject of good faith bargaining between such
employee representatives and the employer or employers.

                                   ARTICLE XX
                                  MISCELLANEOUS
                                  -------------

     20.1  No Enlargement of Employee Rights.
           ---------------------------------

          (a)     This Plan is strictly a voluntary undertaking on the part of
     the Participating Employer and shall not be deemed to constitute a contract
     between the Participating Employer and any Employee, or to be consideration
     for, or an inducement to, or a condition of, the employment of any
     Employee.

          (b)     Nothing contained in this Plan or the Trust shall be deemed to
     give any Employee the right to be retained in the employ of the
     Participating Employer or to interfere with the right of the Participating
     Employer to discharge or retire any Employee at any time.

          (c)     No Employee, nor any other person, shall have any right to or
     interest in any portion of the Trust Fund other than as specifically
     provided in this Plan.

     20.2  Addresses.  Each Participant shall be responsible for furnishing the
           ---------
Committee with his/her correct current address and the correct current name and
address of his/her Beneficiary or Beneficiaries.

                                       50
<PAGE>
     20.3  Notices and Communications.
           --------------------------

          (a)     All applications, notices, designations, elections, and other
     communications from Participants shall be in writing, on forms prescribed
     by the Committee and shall be mailed or delivered to the office designated
     by the Committee, and shall be deemed to have been given when received by
     that office.

          (b)     Each notice, report, remittance, statement and other
     communication directed to a Participant or Beneficiary shall be in writing
     and may be delivered in person or by mail. An item shall be deemed to have
     been delivered and received by the Participant when it is deposited in the
     United States mail with postage prepaid, addressed to the Participant or
     Beneficiary at his/her last address of record with the Committee.

     20.4  Reporting and Disclosure.  The Plan Administrator shall be
           ------------------------
responsible for the reporting and disclosure of information required to be
reported or disclosed by the Plan Administrator pursuant to ERISA or any other
applicable law.

     20.5  Governing Law.  All legal questions pertaining to the Plan shall be
           -------------
determined in accordance with the provisions of ERISA and the laws of the State
of California.  All contributions made hereunder shall be deemed to have been
made in California.

     20.6  Interpretation.  Article and Section headings are for convenient
           --------------
reference only and shall not be deemed to be part of the substance of this
instrument or in any way to enlarge or limit the contents of any Article or
Section.  Unless the context clearly indicates otherwise, masculine gender shall
include the feminine, and the singular shall include the plural and the plural
the singular.

     20.7  Withholding for Taxes.  Any payments out of the Trust Fund may be
           ---------------------
subject to withholding for taxes as may be required by any applicable federal or
state law.

     20.8  Limitation on Participating Employer, Committee and Trustee
           -----------------------------------------------------------
Liability.  Any benefits payable under this Plan shall be paid or provided for
solely from the Trust Fund and neither the Participating Employer, the Committee
nor the Trustee assume any responsibility for the sufficiency of the assets of
the Trust to provide the benefits payable hereunder.

     20.9  Successors and Assigns.  This Plan and the Trust established
           ----------------------
hereunder shall inure to the benefit of, and be binding upon, the parties hereto
and their successors and assigns.

     20.10  Counterparts.  This Plan document may be executed in any number of
            ------------
identical counterparts, each of which shall be deemed a complete original in
itself and may be introduced in evidence or used for any other purpose without
the production of any other counterparts.

     20.11  Application of Forfeitures.  Any forfeiture of benefits arising from
            --------------------------
a Participant's termination of employment, whether by reason of his/her death or
otherwise, prior to the termination of the Plan or the complete discontinuance
of contributions, will be used as soon as possible to reduce the Participating
Employer contributions otherwise payable under the Plan, and will not be used to
increase the benefits of Participants.

                                       51
<PAGE>
     20.12  Mailing of Payments; Lapsed Benefits.  All payments under the Plan
            ------------------------------------
shall be delivered in person or mailed to the last address of the Participant
(or, in the case of the death of the Participant, to that of any other person
entitled to such payments under the terms of the Plan) furnished pursuant to
Section 20.2 above.  In the event that a retirement benefit is payable under
this Plan to a Participant or his/her Beneficiary (including any person or
entity entitled under Section 6.6 to receive the interest of a deceased
Participant or deceased designated Beneficiary), and such Participant or
eligible Beneficiary cannot be located for the purpose of effecting payment of
such benefit during a period of two consecutive years, such benefit shall, upon
the termination of such two year period, be forfeited and applied in accordance
with the provisions of Section 20.11.  Notwithstanding the foregoing, if after
such a forfeiture the Participant or an eligible Beneficiary shall claim such
forfeited benefit, said forfeited benefit shall be reinstated and paid to such
claimant in accordance with all applicable provisions of this Plan.

                                       52
<PAGE>
     IN WITNESS WHEREOF, 21st Century Insurance Group, a California corporation,
has caused this instrument to be executed by its duly authorized officer this
day of, 2001.

                                            21ST CENTURY INSURANCE GROUP

                                            By: ________________________________
                                            By: ________________________________

                                       53
<PAGE>
<TABLE>
<CAPTION>
                                   APPENDIX I

                            EARLY RETIREMENT FACTORS

           Percentage of Benefit Payable
           -----------------------------
Age at      Section 5.3   Section 7.2
Retirement    (Note 2)      (Note 3)
----------  ------------  ------------
<S>         <C>           <C>

55                   50%         37.4%
56                   55          41.0
57                   60          45.0
58                   65          49.5
59                   70          54.4
60                   75          60.0
61                   80          66.2
62                   85          73.2
63                   90          81.1
64                   95          89.9
65                  100         100.0

<FN>
Note 1:  Percentages should be prorated to reflect age at retirement in years
and months.

Note 2:  Factors to be used for immediate early retirements (Section 5.3).
Reduction equal 5% for each year (5/12% for each month) that retirement precedes
age 65.

Note 3:  Factors to be used for early retirement for terminated vested
participants (Section 7.2).  True actuarial equivalent factors based on 8%
interest, 1983 Group Annuity Mortality Table (35% males, 65% females).
</TABLE>

<PAGE>
                                   APPENDIX II

                    MORTALITY RATES FOR ACTUARIAL EQUIVALENCE

     The following mortality table, based upon a fixed blend of 50 percent of
the male mortality rates and 50 percent of the female mortality rates from the
83 GAM, is the applicable mortality table for purposes of determining the
present value of Plan benefits under Section 417(e)(3) of the Code.  The table
shows for each age the annual rate of mortality.

<TABLE>
<CAPTION>
     Mortality       Mortality
Age    Rate     Age    Rate
---  ---------  ---  ---------
<S>  <C>        <C>  <C>
5     0.000257   60   0.005962
6     0.000229   61   0.006579
7     0.000210   62   0.007283
8     0.000199   63   0.008087
9     0.000195   64   0.009004
10    0.000195   65   0.010049

11    0.000201   66   0.012698
12    0.000209   67   0.014242
13    0.000216   68   0.015966
14    0.000224   69   0.017869

15    0.000233   70   0.019958
16    0.000241   71   0.022241
17    0.000251   72   0.024765
18    0.000261   73   0.027581
19    0.000272   74   0.030740

20    0.000283   75   0.031204
21    0.000297   76   0.038286
22    0.000310   77   0.042715
23    0.000325   78   0.047569
24    0.000341   79   0.052837

25    0.000359   80   0.058508
26    0.000378   81   0.064570
27    0.000398   82   0.071006
28    0.000422   83   0.077798
29    0.000446   84   0.084927

30    0.000475   85   0.092377
31    0.000505   86   0.100370
32    0.000538   87   0.108870
33    0.000574   88   0.118004
34    0.000614   89  0.1128107

35    0.000668   90   0.139029
36    0.000705   91   0.150645
37    0.000751   92   0.163045
38    0.000806   93   0.176292
39    0.000873   94   0.191504
40    0.000952   95   0.208253
</TABLE>

<PAGE>
<TABLE>
<CAPTION>
              APPENDIX II

MORTALITY RATES FOR ACTUARIAL EQUIVALENCE
             (CONTINUED)

        Mortality       Mortality
Age       Rate     Age    Rate
------  ---------  ---  ---------
<S>     <C>        <C>  <C>
41       0.001043   96   0.225097
42       0.001151   97   0.242999
43       0.001278   98   0.262351
44       0.001426   99   0.283670

45       0.001597  100   0.308186
46       0.001794  101   0.333156
47       0.002914  102   0.361975
48       0.002252  103   0.394472
49       0.002509  104   0.432808

50       0.002778  105   0.478674
51       0.003059  106   0.533916
52       0.003352  107   0.600414
53       0.003659  108   0.680076
54       0.003988  109   0.774845

55       0.004336  110   1.000000
56       0.004711
57       0.005121
58       0.005581
59       0.006103
</TABLE>

<PAGE>EXHIBIT 10(j)

                          21st CENTURY INSRUANCE GROUP

                            SAVINGS AND SECURITY PLAN

<PAGE>
<TABLE>
<CAPTION>
                                    CONTENTS
                                    --------

<S>                                                                              <C>
ARTICLE I   GENERAL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   1

     1.1    Plan Name and Purpose.. . . . . . . . . . . . . . . . . . . . . . .   1

     1.2    Effective Date. . . . . . . . . . . . . . . . . . . . . . . . . . .   1

ARTICLE II  DEFINITIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2

     2.1    Accounts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2

     2.2    Affiliated Company. . . . . . . . . . . . . . . . . . . . . . . . .   2

     2.3    Beneficiary.. . . . . . . . . . . . . . . . . . . . . . . . . . . .   3

     2.4    Board of Directors. . . . . . . . . . . . . . . . . . . . . . . . .   3

     2.5    Code. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   3

     2.6    Committee.. . . . . . . . . . . . . . . . . . . . . . . . . . . . .   3

     2.7    Company.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   3

     2.8    Company Stock.. . . . . . . . . . . . . . . . . . . . . . . . . . .   3

     2.9    Compensation. . . . . . . . . . . . . . . . . . . . . . . . . . . .   3

     2.10   Compensation Deferral Contributions.. . . . . . . . . . . . . . . .   5

     2.11   Deferral Limitation.. . . . . . . . . . . . . . . . . . . . . . . .   5

     2.12   Distributable Benefit.. . . . . . . . . . . . . . . . . . . . . . .   5

     2.13   Effective Date. . . . . . . . . . . . . . . . . . . . . . . . . . .   5

     2.14   Eligible Employee.. . . . . . . . . . . . . . . . . . . . . . . . .   5

     2.15   Employee. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   6

     2.16   Employment Commencement Date. . . . . . . . . . . . . . . . . . . .   7

     2.17   ERISA.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   7

     2.18   Hardship. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   7

     2.19   Highly Compensated Employee.. . . . . . . . . . . . . . . . . . . .   8

                                        i
<PAGE>
     2.20   Hour of Service.. . . . . . . . . . . . . . . . . . . . . . . . . .   9

     2.21   Investment Fund.. . . . . . . . . . . . . . . . . . . . . . . . . .   9

     2.22   Investment Manager. . . . . . . . . . . . . . . . . . . . . . . . .   9

     2.23   Leave of Absence. . . . . . . . . . . . . . . . . . . . . . . . . .  10

     2.24   Matching Contributions. . . . . . . . . . . . . . . . . . . . . . .  10

     2.25   Normal Retirement.. . . . . . . . . . . . . . . . . . . . . . . . .  10

     2.26   Normal Retirement Date. . . . . . . . . . . . . . . . . . . . . . .  10

     2.27   Participant.. . . . . . . . . . . . . . . . . . . . . . . . . . . .  10

     2.28   Participant Voluntary Contributions.. . . . . . . . . . . . . . . .  10

     2.29   Participation Commencement Date.. . . . . . . . . . . . . . . . . .  10

     2.30   Participating Employer. . . . . . . . . . . . . . . . . . . . . . .  10

     2.31   Period of Service.. . . . . . . . . . . . . . . . . . . . . . . . .  10

     2.32   Period of Severance.. . . . . . . . . . . . . . . . . . . . . . . .  11

     2.33   Plan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  12

     2.34   Plan Administrator. . . . . . . . . . . . . . . . . . . . . . . . .  12

     2.35   Plan Year.. . . . . . . . . . . . . . . . . . . . . . . . . . . . .  12

     2.36   Reserved for Plan Modification. . . . . . . . . . . . . . . . . . .  13

     2.37   Reserved for Plan Modification. . . . . . . . . . . . . . . . . . .  13

     2.38   Postponed Retirement Date.. . . . . . . . . . . . . . . . . . . . .  13

     2.39   Spouse. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  13

     2.40   Total and Permanent Disability. . . . . . . . . . . . . . . . . . .  13

     2.41   Trust and Trust Fund. . . . . . . . . . . . . . . . . . . . . . . .  13

     2.42   Trust Agreement.. . . . . . . . . . . . . . . . . . . . . . . . . .  13

     2.43   Trustee.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  13

     2.44   Valuation Date. . . . . . . . . . . . . . . . . . . . . . . . . . .  13

                                        ii
<PAGE>
     2.45   Vested Interest.. . . . . . . . . . . . . . . . . . . . . . . . . .  14

ARTICLE III ELIGIBILITY AND PARTICIPATION . . . . . . . . . . . . . . . . . . .  15

     3.1    Eligibility to Participate. . . . . . . . . . . . . . . . . . . . .  15

     3.2    Date of Commencement of Participation.. . . . . . . . . . . . . . .  15

     3.3    Reemployment as an Eligible Employee. . . . . . . . . . . . . . . .  15

     3.4    Employee Responsibility.. . . . . . . . . . . . . . . . . . . . . .  15

     3.5    USERRA. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  16

ARTICLE IV  TRUST FUND. . . . . . . . . . . . . . . . . . . . . . . . . . . . .  17

     4.1    Trust Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . .  17

     4.2    Contributions to the Trust Fund.. . . . . . . . . . . . . . . . . .  17

     4.3    Investments.. . . . . . . . . . . . . . . . . . . . . . . . . . . .  17

     4.4    Company, Committee and Trustee Not Responsible for Adequacy of
            Trust Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . .  17

ARTICLE V   EMPLOYEE CONTRIBUTIONS. . . . . . . . . . . . . . . . . . . . . . .  18

     5.1    Compensation Deferral Contributions.. . . . . . . . . . . . . . . .  18

     5.2    Participant Voluntary Contributions.. . . . . . . . . . . . . . . .  18

     5.3    Change or Revocation of Election to Make Compensation Deferral
            Contributions or Participant Voluntary Contributions. . . . . . . .  18

     5.4    Character of Amounts Contributed as Compensation Deferrals. . . . .  19

     5.5    Amount Subject to Deferral. . . . . . . . . . . . . . . . . . . . .  19

     5.6    Limitation on Compensation Deferral Contributions.. . . . . . . . .  19

     5.7    Provisions for Return of Annual Compensation Deferral Contributions
            in Excess of the Deferral Limitation. . . . . . . . . . . . . . . .  22

     5.8    Provision for Return of Excess Deferrals by Highly Compensated
            Employees.. . . . . . . . . . . . . . . . . . . . . . . . . . . . .  23

     5.9    Limitations on Participant Voluntary Contributions and Matching
            Contributions.. . . . . . . . . . . . . . . . . . . . . . . . . . .  24

                                      iii
<PAGE>
     5.10   Provision for Disposition of Excess Participant Voluntary
            Contributions or Matching Company Contributions on Behalf of Highly
            Compensated Employees.. . . . . . . . . . . . . . . . . . . . . . .  27

     5.11   Forfeiture of Matching Contributions Attributable to Excess
            Deferrals or Contributions. . . . . . . . . . . . . . . . . . . . .  28

     5.12   Participant Rollover/Transfer Contributions.. . . . . . . . . . . .  28

ARTICLE VI  COMPANY CONTRIBUTIONS . . . . . . . . . . . . . . . . . . . . . . .  30

     6.1    Amount of Contributions.. . . . . . . . . . . . . . . . . . . . . .  30

     6.2    Insufficient Profits. . . . . . . . . . . . . . . . . . . . . . . .  30

     6.3    Time of Company Contribution. . . . . . . . . . . . . . . . . . . .  31

     6.4    Irrevocability. . . . . . . . . . . . . . . . . . . . . . . . . . .  31

ARTICLE VII PARTICIPANT ACCOUNTS AND ALLOCATIONS. . . . . . . . . . . . . . . .  32

     7.1    General.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  32

     7.2    Allocation of Participating Employer Contributions. . . . . . . . .  32

     7.3    Investment Funds. . . . . . . . . . . . . . . . . . . . . . . . . .  32

     7.4    Participant Investment Fund Designations. . . . . . . . . . . . . .  33

     7.5    Responsibility for Investment Results.. . . . . . . . . . . . . . .  34

     7.6    Accounting Procedures.. . . . . . . . . . . . . . . . . . . . . . .  34

ARTICLE VIII SPECIAL PROVISIONS CONCERNING COMPANY STOCK EFFECTIVE AS OF
            JULY 1, 1993. . . . . . . . . . . . . . . . . . . . . . . . . . . .  35

     8.1    Securities Transactions.. . . . . . . . . . . . . . . . . . . . . .  35

     8.2    Valuation of Company Securities.. . . . . . . . . . . . . . . . . .  35

     8.3    Allocation of Stock Dividends and Splits. . . . . . . . . . . . . .  35

     8.4    Reinvestment of Dividends.. . . . . . . . . . . . . . . . . . . . .  36

     8.5    Voting of Company Stock.. . . . . . . . . . . . . . . . . . . . . .  36

     8.6    Certain Offers for Company Stock. . . . . . . . . . . . . . . . . .  37

     8.7    Confidentiality Procedures. . . . . . . . . . . . . . . . . . . . .  40

                                       iv
<PAGE>
     8.8    Securities Law Limitation.. . . . . . . . . . . . . . . . . . . . .  40

ARTICLE IX  VESTING; PAYMENT OF PLAN BENEFITS . . . . . . . . . . . . . . . . .  41

     9.1    Vesting.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  41

     9.2    Distribution Upon Retirement. . . . . . . . . . . . . . . . . . . .  41

     9.3    Distribution Upon Death Prior to Commencement of Benefits.. . . . .  42

     9.4    Distribution Upon Death After Commencement of Benefits. . . . . . .  43

     9.5    Distribution Upon Disability Prior to Retirement Date.. . . . . . .  43

     9.6    Termination of Employment Prior to Normal Retirement Date.. . . . .  43

     9.7    Forms and Methods of Distributions. . . . . . . . . . . . . . . . .  44

     9.8    Election for Direct Rollover of Vested Interest to Eligible
            Retirement Plan.. . . . . . . . . . . . . . . . . . . . . . . . . .  46

     9.9    Forfeitures/Repayment.. . . . . . . . . . . . . . . . . . . . . . .  47

     9.10   Withdrawals.. . . . . . . . . . . . . . . . . . . . . . . . . . . .  48

     9.11   Designation of Beneficiary. . . . . . . . . . . . . . . . . . . . .  49

     9.12   Facility of Payment.. . . . . . . . . . . . . . . . . . . . . . . .  51

     9.13   Payee Consent.. . . . . . . . . . . . . . . . . . . . . . . . . . .  51

     9.14   Additional Documents. . . . . . . . . . . . . . . . . . . . . . . .  51

     9.15   Loans.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  51

ARTICLE X   VALUATION OF ACCOUNTS . . . . . . . . . . . . . . . . . . . . . . .  54

     10.1   Valuation of Participant Accounts.. . . . . . . . . . . . . . . . .  54

ARTICLE XI  OPERATION AND ADMINISTRATION OF THE PLAN. . . . . . . . . . . . . .  55

     11.1   Plan Administration.. . . . . . . . . . . . . . . . . . . . . . . .  55

     11.2   Committee Powers. . . . . . . . . . . . . . . . . . . . . . . . . .  55

     11.3   Investment Manager. . . . . . . . . . . . . . . . . . . . . . . . .  56

     11.4   Periodic Review.. . . . . . . . . . . . . . . . . . . . . . . . . .  56

     11.5   Committee Procedure.. . . . . . . . . . . . . . . . . . . . . . . .  57

                                        v
<PAGE>
     11.6   Compensation of Committee.. . . . . . . . . . . . . . . . . . . . .  57

     11.7   Resignation and Removal of Members. . . . . . . . . . . . . . . . .  57

     11.8   Appointment of Successors.. . . . . . . . . . . . . . . . . . . . .  57

     11.9   Records.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  58

     11.10  Reliance Upon Documents and Opinions. . . . . . . . . . . . . . . .  58

     11.11  Requirement of Proof. . . . . . . . . . . . . . . . . . . . . . . .  58

     11.12  Reliance on Committee Memorandum. . . . . . . . . . . . . . . . . .  59

     11.13  Multiple Fiduciary Capacity.. . . . . . . . . . . . . . . . . . . .  59

     11.14  Limitation on Liability.. . . . . . . . . . . . . . . . . . . . . .  59

     11.15  Indemnification.. . . . . . . . . . . . . . . . . . . . . . . . . .  59

     11.16  Bonding.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  59

     11.17  Prohibition Against Certain Actions.. . . . . . . . . . . . . . . .  60

     11.18  Plan Expenses.. . . . . . . . . . . . . . . . . . . . . . . . . . .  60

ARTICLE XII MERGER OF COMPANY; MERGER OF PLAN . . . . . . . . . . . . . . . . .  61

     12.1   Effect of Reorganization or Transfer of Assets. . . . . . . . . . .  61

     12.2   Merger Restriction. . . . . . . . . . . . . . . . . . . . . . . . .  61

ARTICLE XIII PLAN TERMINATION AND  DISCONTINUANCE OF CONTRIBUTIONS. . . . . . .  62

     13.1   Plan Termination. . . . . . . . . . . . . . . . . . . . . . . . . .  62

     13.2   Discontinuance of Contributions.. . . . . . . . . . . . . . . . . .  62

     13.3   Rights of Participants. . . . . . . . . . . . . . . . . . . . . . .  63

     13.4   Trustee's Duties on Termination.. . . . . . . . . . . . . . . . . .  63

     13.5   Partial Termination.. . . . . . . . . . . . . . . . . . . . . . . .  63

     13.6   Failure to Contribute.. . . . . . . . . . . . . . . . . . . . . . .  64

     13.7   Distributions Upon Sale of Assets or Sale of Subsidiary.. . . . . .  64

ARTICLE XIV APPLICATION FOR BENEFITS. . . . . . . . . . . . . . . . . . . . . .  65

                                        vi
<PAGE>
     14.1   Application for Benefits. . . . . . . . . . . . . . . . . . . . . .  65

     14.2   Action on Application.. . . . . . . . . . . . . . . . . . . . . . .  65

     14.3   Appeals.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  65

ARTICLE XV  LIMITATIONS ON CONTRIBUTIONS. . . . . . . . . . . . . . . . . . . .  67

     15.1   General Rule. . . . . . . . . . . . . . . . . . . . . . . . . . . .  67

     15.2   Annual Additions. . . . . . . . . . . . . . . . . . . . . . . . . .  67

     15.3   Other Defined Contribution Plans. . . . . . . . . . . . . . . . . .  67

     15.4   Combined Plan Limitation (Defined Benefit Plan).. . . . . . . . . .  68

     15.5   Adjustments for Excess Annual Additions.. . . . . . . . . . . . . .  69

     15.6   Disposition of Excess Company Contribution Amounts. . . . . . . . .  70

     15.7   Affiliated Company. . . . . . . . . . . . . . . . . . . . . . . . .  70

ARTICLE XVI RESTRICTION ON ALIENATION . . . . . . . . . . . . . . . . . . . . .  71

     16.1   General Restrictions Against Alienation.. . . . . . . . . . . . . .  71

     16.2   Qualified Domestic Relations Order. . . . . . . . . . . . . . . . .  71

ARTICLE XVII PLAN AMENDMENTS. . . . . . . . . . . . . . . . . . . . . . . . . .  74

     17.1    Amendments.. . . . . . . . . . . . . . . . . . . . . . . . . . . .  74

     17.2    Retroactive Amendments.. . . . . . . . . . . . . . . . . . . . . .  74

     17.3    Amendment of Vesting Provisions. . . . . . . . . . . . . . . . . .  74

ARTICLE XVIII MISCELLANEOUS . . . . . . . . . . . . . . . . . . . . . . . . . .  75

     18.1    No Enlargement of Employee Rights. . . . . . . . . . . . . . . . .  75

     18.2    Mailing of Payments; Lapsed Benefits.. . . . . . . . . . . . . . .  75

     18.3    Addresses. . . . . . . . . . . . . . . . . . . . . . . . . . . . .  76

     18.4    Notices and Communications.. . . . . . . . . . . . . . . . . . . .  76

     18.5    Reporting and Disclosure.. . . . . . . . . . . . . . . . . . . . .  77

     18.6    Governing Law. . . . . . . . . . . . . . . . . . . . . . . . . . .  77

                                        vii
<PAGE>
     18.7    Interpretation.. . . . . . . . . . . . . . . . . . . . . . . . . .  77

     18.8    Withholding for Taxes. . . . . . . . . . . . . . . . . . . . . . .  77

     18.9    Limitation on Company; Committee and Trustee Liability.. . . . . .  77

     18.10   Successors and Assigns.. . . . . . . . . . . . . . . . . . . . . .  77

     18.11   Counterparts.. . . . . . . . . . . . . . . . . . . . . . . . . . .  77

ARTICLE XIX  TOP-HEAVY PLAN RULES . . . . . . . . . . . . . . . . . . . . . . .  78

     19.1    Applicability. . . . . . . . . . . . . . . . . . . . . . . . . . .  78

     19.2    Definitions. . . . . . . . . . . . . . . . . . . . . . . . . . . .  78

     19.3    Top-Heavy Status.. . . . . . . . . . . . . . . . . . . . . . . . .  79

     19.4    Minimum Contributions. . . . . . . . . . . . . . . . . . . . . . .  81

     19.5    Maximum Annual Addition. . . . . . . . . . . . . . . . . . . . . .  82

     19.6    Vesting Rules. . . . . . . . . . . . . . . . . . . . . . . . . . .  82

     19.7    Non-Eligible Employees.. . . . . . . . . . . . . . . . . . . . . .  82
</TABLE>

                                        viii
<PAGE>
                               2000 RESTATEMENT OF
                          21ST CENTURY INSURANCE GROUP
                            SAVINGS AND SECURITY PLAN

ARTICLE I
GENERAL
1.1     Plan Name and Purpose.

     The name of this Plan is the "21st Century Insurance Group Savings and
Security Plan" (the "Plan").  The purpose of this instrument is to restate the
Plan in its entirety to effectuate the change of the name of the Company from
20th Century Industries to 21st Century Insurance Group and to incorporate the
First and Second Amendments to the 1989 Amendment and Restatement of the Plan.

     This Plan is intended to qualify under Code Section 401(a) as a profit
sharing plan and, with respect to the portion hereof intended to qualify as a
qualified cash or deferred arrangement, to satisfy the requirements of Code
Section 401(k).
1.2     Effective Date.

     This 2000 Restatement of the Plan sets forth the provisions of the Plan as
it has been amended from time to time.  The effective dates of said amendments
are as set forth in the various documents amending the Plan, up to and including
the First and Second Amendments to the 1989 Amendment and Restatement.

                                        1
<PAGE>
ARTICLE II
DEFINITIONS

     When  capitalized, the following terms shall have the meanings set forth in
this Article II:
2.1  Accounts.

     "Accounts" or "Participant's Accounts" means the following Plan accounts
maintained by the Committee for each Participant as required by Article VII:

          (a)     "Compensation Deferral Account" shall mean the account
     established and maintained for each Participant under Article VII for
     purposes of holding and accounting for amounts held in the Trust Fund which
     are attributable to Compensation Deferral Contributions made in accordance
     with Section 5.1(a) hereof.

          (b)     "Participant Voluntary Contribution Account" shall mean the
     account established and maintained for each Participant under Article VII
     for purposes of holding and accounting for amounts held in the Trust Fund
     which are attributable to Participant Voluntary Contributions in accordance
     with Section 5.2 hereof.

          (c)     "Company Contribution Account" shall mean the account
     established and maintained for each Participant under Article VII for
     purposes of holding and accounting for amounts held in the Trust Fund which
     are attributable to Matching Contributions made under Section 6.1(b) hereof
     and any discretionary contributions made under Section 6.1(c) hereof.

          (d)     "Rollover/Transfer Account" shall mean the account established
     and maintained under Article V for a Participant to reflect amounts held in
     the Trust Fund which are attributable to Participant rollover or transfer
     contributions under Section 5.12.
2.2  Affiliated Company.

     "Affiliated Company" shall mean:

          (a)     Any corporation that is included in a controlled group of
     corporations, within the meaning of Section 414(b) of the Code, that
     includes the Company,

          (b)     Any trade or business that is under common control with the
     Company within the meaning of Section 414(c) of the Code,

          (c)     Any member of an affiliated service group, within the meaning
     of Section 414(m) of the Code, that includes the Company, and

          (d)     Any other entity required to be aggregated with the Company
     pursuant to regulations under Section 414(o) of the Code.

                                        2
<PAGE>
2.3   Beneficiary.

     "Beneficiary" or "Beneficiaries" means the person or persons last
designated by a Participant as set forth in Section 9.11 or, if there is no
designated Beneficiary or surviving Beneficiary, the person or persons
designated in Section 9.11 to receive the interest of a deceased Participant in
such event.
2.4  Board of Directors.

     "Board of Directors" shall mean the Board of Directors of 21st Century
Insurance Group as it may from time to time be constituted or the Executive
Committee of the Board of Directors (if duly authorized to act for and in place
of the Board of Directors).
2.5  Code.

     "Code" shall mean the Internal Revenue Code of 1986, as in effect on the
date of execution of this Plan document and as thereafter amended from time to
time.
2.6  Committee.

     "Committee" shall mean the Committee described in Article XI hereof.
2.7  Company.

     "Company" shall mean 21st Century Insurance Group.
2.8  Company Stock.

     "Company Stock" shall mean whichever of the following is applicable:

          (a)     So long as the Company has only one class of stock, that class
     of stock.

          (b)     In the event the Company at any time has more than one class
     of stock, the class (or classes) of the Company's stock constituting
     "employer securities" as that term is defined in Section 409A(1) of the
     Code.
2.9  Compensation.

          (a)     "Compensation" shall mean any cash compensation paid by the
     Company during a Plan Year by reason of services performed by an Employee,
     including overtime pay, bonuses, shift-differential pay, and special
     allowances and compensation, plus Compensation Deferral Contributions by a
     Participant and amounts excludable from income under Code Section 125 or
     129 subject, however, to the following special rules and to the provisions
     of Subsections 2.9(b) and (c) below. The following shall not be taken into
     account in determining Compensation:

               (i)     Fringe benefits, and contributions by the Company to and
          benefits under any employee benefit plan, except for amounts that are
          excluded from an Employee's income under Code Sections 402(e)(3), 125
          and 129;

                                        3
<PAGE>
               (ii)     Amounts paid or payable by reason of services performed
          during any period in which an Employee is not a Participant under this
          Plan;

               (iii)     Amounts included in any Employee's gross income with
          respect to life insurance as provided by Code Section 79;

               (iv)     Amounts paid to Employees as special remuneration based
          on profits, discretionary judgment bonuses, severance pay or other
          special payments;

          (b)     Solely for purposes of Article XV (relating to certain
     limitations on certain annual additions to or benefits from employee
     pension benefit plans) and Article XIX of this Plan (relating to special
     rules applicable to certain Top-Heavy plans), the term "Compensation" shall
     mean wages as defined in Section 3401(a) for 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 3401(a)(2)). For purposes of applying the
     limitations of Article XV, Compensation as defined in this Subsection (c)
     for a Limitation Year (as defined in Article XV) shall be subject to the
     limitations of Paragraphs (i) and (ii) below.

               (i)     For Limitation Years that begin after December 31, 1991
          and before January 1, 1998, Compensation shall include only amounts
          actually paid or includible in gross income during such Limitation
          Year.

               (ii)     For Limitation Years beginning on and after January 1,
          1998, in addition to amounts taken into account under Paragraph (i)
          above, Compensation shall also include amounts not actually paid or
          includible in income that are either (A) deferred by the Participant
          in accordance with the provisions of Section 5.1 and which qualify for
          treatment under Code Section 401(k), or (B) deducted from a
          Participant's remuneration under a plan which satisfies the
          requirements of Section 125 or 129 of the Code.

     For purposes of applying the requirements of Article XX, Compensation for a
     Plan Year determined in accordance with this Subsection (b) shall be
     limited as provided in Subsection (d) below.

          (c)     Solely for purposes of Sections 5.6 and 5.9, "Compensation"
     means compensation determined by the Committee in accordance with the
     requirements of Section 414(s) of the Code, including, to the extent
     elected by the Committee, amounts deducted from an Employee's wages or
     salary that are excludable from income under Sections 125, 129, or
     402(e)(3) of the Code.

          (d)     "Compensation" of any Employee taken into account under
     Article V or VI for any Plan Year that begins on or after January 1, 1989
     shall not exceed the annual compensation limit in effect under Section
     401(a)(17) of the Code on the January 1 coinciding with or immediately
     preceding the first day of such Plan Year, as provided in this Subsection.

                                        4
<PAGE>
               (i)     "Compensation" of any Employee taken into account under
          Article V or VI for any Plan Year that begins on or after January 1,
          1994 shall not exceed $150,000, as that amount is adjusted in
          accordance with Section 401(a)(17)(B) of the Code. For Plan Years
          commencing on and after January 1, 2000, the annual compensation limit
          in effect under Section 401(a)(17) of the Code is increased to
          $170,000.

               (ii)     "Compensation" of any Employee taken into account under
          Article V or VI for any Plan Year that begins on or after January 1,
          1989 and before January 1, 1994, shall not exceed $200,000, as that
          amount is adjusted at the same time and in the same manner as under
          Section 415(d) of the Code.

               (iii)     If Compensation for a period of less than twelve (12)
          months is taken into account for any Plan Year, then, to the extent
          required by regulations under Section 401(a)(17) of the Code, the
          otherwise applicable annual Compensation limit provided under this
          Subsection is reduced in the same proportion as the reduction in the
          twelve-month period.
2.10 Compensation Deferral Contributions.

     "Compensation Deferral Contributions" shall mean contributions described in
Section 5.1(a).
2.11 Deferral Limitation.

     "Deferral Limitation" shall mean the dollar limitation on the exclusion of
elective deferrals from a Participant's gross income under Section 402(g) of the
Code, as in effect with respect to the taxable year of the Participant.

2.12 Distributable Benefit.

     "Distributable Benefit" shall mean the Vested Interest of a Participant in
this Plan which is determined and distributable to the Participant upon
termination of the Participant's employment in accordance with the provisions of
Articles IX and X.
2.13 Effective Date.

     This 2000 Restatement of the Plan sets forth the provisions of the Plan as
it has been amended from time to time. The effective dates of said amendments
are as set forth in the various documents amending the Plan, up to and including
the First and Second Amendments to the 1989 Restatement of the Plan.
2.14 Eligible Employee.

     "Eligible Employee" shall mean any Employee of a Participating Employer,
except as provided below in this Section 2.14:

          (a)     The term "Eligible Employee" shall not include any person in
     one or more of the following categories:

                                        5
<PAGE>
               (i)     Any person who is covered by a collective bargaining
          agreement to which a Participating Employer is a party, unless the
          collective bargaining agreement provides for coverage under this Plan.

               (ii)     Any non-resident alien who receives no earned income
          (within the meaning of Code Section 911(d)(2)) from a Participating
          Employer that constitutes income from sources within the United States
          (within the meaning of Code Section 861(a)(3)).

               (iii)     Any person who is a "leased employee" within the
          meaning of Code Section 414(n).

               (iv)     Any person who is an "employee" within the meaning of
          Code Section 401(c)(3).

               (v)     Any person who is recorded on the books and records of a
          Participating Employer or an Affiliated Company as an independent
          contractor, a worker provided by a temporary staffing agency, and an
          individual with respect to whom a written agreement governing the
          relationship between such person and a Participating Employer or
          Affiliated Company provides in substance that such person shall not be
          an Eligible Employee hereunder.

          (b)     The preceding provisions of this Section 2.14 shall be given
     effect notwithstanding any classification or reclassification of a person
     as an employee or common law employee of a Participating Employer or
     Affiliated Company or as a member of any other category of person not
     excluded under the preceding provisions of this Section 2.14, by reason of
     action taken by any tax or other governmental authority. In the event that
     a person rendering services to a Participating Employer or to an Affiliated
     Company in an excluded category is classified or reclassified by reason of
     action taken by any tax or other governmental authority, or by a
     Participating Employer or Affiliated Company, such individual shall
     continued to be excluded under this Plan unless specifically included
     hereunder by the terms of an amendment to this Plan or by the terms of a
     written instrument executed by such person and a Participating Employer.

          (c)     The categories of excluded persons described above in this
     Section 2.14 are not mutually exclusive, it being contemplated that certain
     categories described above may include persons in one or more other
     categories, with the result that an individual may be excluded under more
     than one category set forth herein.
2.15 Employee.

          (a)     "Employee" shall mean each person currently employed in any
     capacity by the Company or an Affiliated Company, any portion of whose
     Compensation paid by the Company or an Affiliated Company is subject to
     withholding of income tax and/or for whom Social Security contributions are
     made by the Company or an Affiliated Company;

          (b)     In addition, "Employee" shall mean "leased employees" within
     the meaning of Section 414(n)(2) of the Code. Notwithstanding the
     foregoing, if such leased employees constitute less than twenty percent of

                                        6
<PAGE>
     the Company's non-highly compensated work force within the meaning of
     Section 414(n)(5)(C)(ii) of the Code, the term "Employee" shall not include
     those leased employees covered by a plan described in Section 414(n)(5) of
     the Code unless otherwise provided by the terms of this Plan.

          (c)     Although Eligible Employees are the only class of Employees
     eligible to participate in this Plan, the term "Employee" is used to refer
     to persons employed in a non-Eligible Employee capacity as well as Eligible
     Employee category. Thus, those provisions of this Plan that are not limited
     to Eligible Employees, such as those relating to Hours of Service, apply to
     both Eligible and non-Eligible Employees.
2.16 Employment Commencement Date.

     "Employment Commencement Date" shall mean each of the following:

          (a)     The date on which an Employee first performs an Hour of
     Service in any capacity for the Company or an Affiliated Company with
     respect to which the Employee is compensated or is entitled to cash
     remuneration by the Company or the Affiliated Company.

          (b)     In the case of an Employee whose employment is terminated and
     who is reemployed by the Company or an Affiliated Company after he/she
     incurs a Period of Severance, the term "Employment Commencement Date" shall
     also mean the first day following the termination of employment on which
     the Employee performs an Hour of Service for the Company or an Affiliated
     Company with respect to which he/she is compensated or entitled to cash
     remuneration by the Company or an Affiliated Company.
2.17 ERISA.

     "ERISA" shall mean the Employee Retirement Income Security Act of 1974, as
amended from time to time.
2.18 Hardship.

     "Hardship" shall be determined in accordance with regulations promulgated
under Section 401(k) of the Code. "Hardship" shall be deemed to exist with
respect to a distribution necessary to meet the immediate and heavy financial
needs of the Participant, if the amount required to meet such financial needs is
not readily available to the Participant from other resources, including a
distribution for:

          (a)     expenses for medical care described in Code Section 213(d) of
     Participant and his/her Spouse or dependents,

          (b)     payment of tuition, fees and other expenses for college or
     graduate school education of the Participant or his/her Spouse or
     dependents for the next twelve (12) months, or

          (c)     costs directly related for the purchase of a primary residence
     by a Participant.

                                        7
<PAGE>
          (d)     payments necessary to prevent the eviction of the Participant
     from the Participants' principal residence or foreclosure on the mortgage
     of such residence.

The existence of a Participant's financial hardship and the amount required to
meet the need created by the hardship shall be determined by the Committee in
accordance with Section 9.10 and rules of uniform application which the
Committee may from time to time prescribe.
2.19 Highly Compensated Employee.

          (a)   "Highly Compensated Employee" shall mean any Employee who

               (i)     was a Five Percent Owner at any time during the Plan Year
          or the preceding Plan Year, or

               (ii)     for the preceding year received Compensation from a
          Participating Employer in excess of $85,000, as adjusted by the
          Secretary of the Treasury at the same time and in the same manner as
          under Code Section 415(d), except that the base period for such
          adjustment shall be the calendar quarter ending September 30, 1996.

          (b)     Determination of a Highly Compensated Employee shall be in
     accordance with the following special rules:

               (i)     An Employee shall be treated as a Five Percent Owner for
          any Plan Year if at any time during such Plan Year such Employee was a
          Five Percent Owner (as defined in Section 19.2(b)).

               (ii)     For purposes of this Section, the term "Compensation"
          means Compensation as set forth in Section 2.9(b)(i); provided,
          however, the determination under this Paragraph (ii) shall be made
          without regard to Sections 125, 402(e)(3), and 401(h)(1)(B), and in
          the case of Participating Employer contributions made pursuant to a
          salary reduction agreement, without regard to Section 403(b).

               (iii)     A former Employee shall be treated as a Highly
          Compensated Employee if:

                    (A)     such Employee was a Highly Compensated Employee when
               such Employee incurred a severance, or

                    (B)     such Employee was a Highly Compensated Employee at
               any time after attaining age fifty-five (55).

               (iv)     Code Sections 414(b), (c), (m), (n), and (o) shall be
          applied before the application of this Section 2.19.

          (c)     To the extent permissible under Code Section 414(q), the
     Committee may determine which Employees shall be categorized as Highly

                                        8
<PAGE>
     Compensated Employees by applying a simplified method and calendar year
     election prescribed by the Internal Revenue Service.
2.20 Hour of Service.

          (a)     "Hour of Service" of an Employee shall mean the following:

               (i)     Each hour for which the Employee is paid by the
          Participating Employer or an Affiliated Company or entitled to payment
          for the performance of services as an Employee.

               (ii)     Each hour in or attributable to a period of time during
          which the Employee performs no duties (irrespective of whether he/she
          has terminated his/her Employment) due to a vacation, holiday,
          illness, incapacity (including pregnancy or disability), layoff, jury
          duty, military duty or a Leave of Absence, for which he/she is so paid
          or so entitled to payment, whether direct or indirect. However, no
          such hours shall be credited to an Employee if such Employee is
          directly or indirectly paid or entitled to payment for such hours and
          if such payment or entitlement is made or due under a plan maintained
          solely for the purpose of complying with applicable workmen's
          compensation, unemployment compensation or disability insurance laws
          or is a payment which solely reimburses the Employee for medical or
          medically related expenses incurred by him/her.

               (iii)     Each hour for which he/she is entitled to back pay,
          irrespective of mitigation of damages, whether awarded or agreed to by
          the Participating Employer or an Affiliated Company, provided that
          such Employee has not previously been credited with an Hour of Service
          with respect to such hour under paragraphs (i) or (ii) above.

          (b)     Hours of Service under Subsections (a)(ii) and (a)(iii) shall
     be calculated in accordance with Department of Labor Regulation 29 C.F.R.
     Sec. 2530.200b-2(b). Hours of Service shall be credited to the appropriate
     computation period according to the Department of Labor Regulation Sec.
     2530.200b-2(c). However, an Employee will not be considered as being
     entitled to payment until the date when the Participating Employer or the
     Affiliated Company would normally make payment to the Employee for such
     Hour of Service.
2.21 Investment Fund.

     "Investment Fund" shall mean any of the separate Investment Funds
established by the Committee for purposes of the investment of amounts
contributed to this Plan, as provided in Section 7.3.
2.22 Investment Manager.

     "Investment Manager" means the one or more Investment Managers, if any,
that are appointed pursuant to Section 11.3.

                                        9
<PAGE>
2.23 Leave of Absence.

     "Leave of Absence" shall mean any absence without pay authorized by the
Company or an Affiliated Company which employs an Employee under the standard
personnel practices of such Company or Affiliated Company. All persons under
similar circumstances shall be treated alike in the granting of such Leaves of
Absence.
2.24 Matching Contributions.

     "Matching Contributions" shall mean contributions described in Section
6.1(b).
2.25 Normal Retirement.

     "Normal Retirement" shall mean a Participant's termination of employment on
or after attaining the Plan's Normal Retirement Date (other than by reason of
death or Total and Permanent Disability).
2.26 Normal Retirement Date.

     "Normal Retirement Date" shall be the first day of the month coinciding
with or next following the Participant's sixty-fifth birthday.
2.27 Participant.

     "Participant" shall mean any Eligible Employee who has satisfied the
participation requirements set forth in Article III and has begun participation
in this Plan.
2.28 Participant Voluntary Contributions.

     "Participant Voluntary Contributions" are after-tax contributions made
pursuant to Section 5.2.
2.29 Participation Commencement Date.

     "Participation Commencement Date" shall mean the day on which an Employee's
participation in this Plan may commence in accordance with the provisions of
Article III.
2.30 Participating Employer.

     "Participating Employer" shall mean each unit, division or other segment of
21st Century Insurance Group to which this Plan is extended by action of the
Board of Directors, and each unit, division or other segment of an Affiliated
Company (or similar entity), which unit, division or segment has been granted
permission by the Board of Directors to participate in this Plan, provided
contributions are being made hereunder for Eligible Employees of such
Participating Employer. This permission shall be granted under such conditions
and upon such conditions as the Board of Directors deems appropriate.
2.31 Period of Service.

     "Period of Service" shall mean a period of time computed under an "elapsed
time" method, as follows:

                                       10
<PAGE>
          (a)     An Employee shall be credited with a Period of Service equal
     to the elapsed time between his/her Employment Commencement Date and the
     date on which he/she commences a Period of Severance.

          (b)     If an Employee incurs a Period of Severance and is
     subsequently reemployed by a Participating Employer, he/she shall be
     credited with a Period of Service pursuant to the following rules:

               (i)     An Employee shall receive credit for a Period of
          Severance as if it were a Period of Service if such Period of
          Severance commences by reason of a quit, discharge or retirement and
          the Participant is reemployed by a Participating Employer within 12
          months after the commencement of such Period of Severance.

               (ii)     An Employee shall receive credit for a Period of
          Severance as if it were a Period of Service if such Period of
          Severance commences by reason of a quit, discharge or retirement
          during a time in which such Employee is absent from service for a
          reason other than quit, discharge or retirement and the Employee is
          reemployed by a Participating Employer within 12 months after his/her
          initial absence from service.

               (iii)     Except as provided in Paragraphs 2.31(b)(i) and (ii)
          hereof, the Period of Severance shall not be included in the
          Employee's Period of Service and, subject to Subsection 2.31(c)
          hereof, all of an Employee's Periods of Service shall be aggregated
          for purposes of the Plan.

          (c)     If an Employee who has earned no vested interest in his/her
     Accounts has a Period of Severance equal to the greater of (i) five years,
     or (ii) the aggregate number of years of his/her Period of Service before
     such Period of Severance, then his/her prior Periods of Service shall be
     disregarded for all purposes of the Plan. Otherwise an Employee's total
     Period of Service shall be determined by aggregating all of the Employee's
     individual Periods of Service; however, no Periods of Service shall be
     included that are not required to be taken into account under Code Section
     411(a)(6).

          (d)     Notwithstanding any other provision of this Plan, service
     performed by Employees for an Affiliated Company (or a unit or division of
     such company or the Company) prior to the date as of which such entity
     becomes an Affiliated Company (or a unit or division of such company or the
     Company) shall not be taken into account in computing Periods of Service
     for any purpose of this Plan, except to the extent and in the manner
     determined by resolution of the Board of Directors.
2.32 Period of Severance.

     "Period of Severance" means:

          (a)     The period of time commencing on the earlier of

                                       11
<PAGE>
               (i)     the date on which an Employee quits, retires, is
          discharged, or dies; or

               (ii)     the first anniversary of the first date of a period in
          which an Employee remains absent from service (with or without pay)
          with the Company and all Affiliated Companies for any reason other
          than quit, retirement, discharge or death (such as vacation, holiday,
          sickness, disability, leave of absence or layoff), and continuing
          until the first day, if any, on which the Participant completes one or
          more hours of service for which he/she is directly or indirectly paid
          by the Company or an Affiliated Company for the performance of duties
          as an Employee.

          (b)     In the case of an Employee who is absent from work for
     maternity or paternity reasons, no Period of Severance shall commence until
     the second anniversary of the first date of such leave of absence. The
     period between the date of commencement of an absence for maternity or
     paternity reasons and the first anniversary thereof shall be considered a
     Period of Service; the period between the first and second anniversaries of
     the commencement of such absence shall be considered neither a Period of
     Service nor a Period of Severance. For purposes of this Subsection 2.32(b),
     an absence from work for maternity or paternity reasons means an absence

               (i)     By reason of pregnancy of the Employee,

               (ii)    By reason of the birth of a child of the Employee,

               (iii)   By reason of the placement of a child with the employee
          in connection with the adoption of such child by such employee or

               (iv)    For purposes of caring for such child for a period
          beginning immediately following such birth or placement.
2.33 Plan.

     "Plan" shall mean the 21st Century Insurance Group Savings and Security
Plan herein set forth, and as it may be amended from time to time.
2.34 Plan Administrator.

     "Plan Administrator" shall mean the administrator of the Plan, within the
meaning of Section 3(16)(A) of ERISA. The Plan Administrator shall be 21st
Century Insurance Group.
2.35 Plan Year.

     "Plan Year" shall mean the twelve month period beginning each January 1 and
ending on the following December 31.

                                       12
<PAGE>
2.36 Reserved for Plan Modification.

2.37 Reserved for Plan Modification.

2.38 Postponed Retirement Date.

     "Postponed Retirement Date" shall mean the first day of any month following
a Participant's Normal Retirement Date on which such Participant's termination
of employment occurs.
2.39 Spouse.

     "Spouse" shall mean the person to whom a Participant is legally married as
of the date of the payment of all or a portion of the Participant's
Distributable Benefit, or in the case of a payment after the Participant's
death, the person to whom the Participant is legally married as of the date of
the Participant's death. To the extent required under a qualified domestic
relations order, a former spouse shall be treated as a Spouse.
2.40 Total and Permanent Disability.

     An individual shall be considered to be suffering from a "Total and
Permanent Disability" if the Committee determines that he/she is unable to
engage in any substantial gainful activity by reason of any medically
determinable physical or mental impairment. An individual's disabled status
shall be determined by the Committee, based on such evidence as the Committee
determines to be sufficient, including, but not limited to, examination at the
Company's expense by a physician of the Company's choice.
2.41 Trust and Trust Fund.

     "Trust" or "Trust Fund" shall mean the assets of the trust established
under the trust agreement pursuant to Article IV.
2.42   Trust Agreement.

     "Trust Agreement" shall mean the one or more trust agreements entered into
by the Company in accordance with the provisions of Article IV for the purpose
of holding contributions and earnings under this Plan.
2.43 Trustee.

     "Trustee" shall mean the corporation or person or persons duly appointed
pursuant to the terms of the Trust Agreement to act as trustee of all or a
portion of the assets of the Trust Fund.
2.44 Valuation Date.

     "Valuation Date" shall mean each date as of which the fair market value of
the assets of an Investment Fund and the Trust Fund are determined for purposes
of determining the value of each Participant Account held therein. Such
Valuation Date shall be each day the New York Stock Exchange is open for
business.

                                       13
<PAGE>
2.45 Vested Interest.

     "Vested Interest" or "Vested Right" shall mean the interest of a
Participant in his/her Accounts which is vested and nonforfeitable pursuant to
the provisions of Article IX of this Plan.

                                       14
<PAGE>
ARTICLE III
ELIGIBILITY AND PARTICIPATION

3.1  Eligibility to Participate.

          (a)     Every Eligible Employee shall be eligible to elect to
     participate in this Plan on the first day of the month following the date
     he or she attains age twenty (20).

          (b)     Notwithstanding the preceding rules of this Section 3.1, the
     actual date upon which an Eligible Employee will commence participation
     will be determined pursuant to the rules of Section 3.2 below.
3.2  Date of Commencement of Participation.

          (a)     Every Eligible Employee who has satisfied the requirements of
     Section 3.1 for participation in the Plan shall become a Participant in the
     Plan by filing an election to make Compensation Deferral Contributions or
     Participant Voluntary Contributions as set forth in Sections 5.1 and 5.2.
     The Committee may prescribe or approve such rules as it deems appropriate
     in connection with the filing of an election to make contributions, and may
     make telephonic or other electronic communication or filing methods
     available for such elections

          (b)     Each Participant shall complete such forms as may be
     prescribed or approved by the Committee, designate a Beneficiary, as
     provided in Section 9.11, and designate one or more of the Investment Funds
     for the investment of contributions allocated to his/her Accounts, as
     provided in Article VII.
3.3  Reemployment as an Eligible Employee.

     A vested Participant or a non-vested Participant whose Period of Service
cannot be disregarded under Section 2.31(c) whose employment terminates and who
is reemployed after a Period of Severance shall be eligible to participate
immediately as of his/her subsequent Employment Commencement Date as an Eligible
Employee.
3.4  Employee Responsibility.

     It shall be the responsibility of each Participant who elects to contribute
to this Plan to verify that amounts of his/her contributions are in accordance
with his/her election, and investment of such contributions is in accordance
with his/her investment designation. It shall also be the responsibility of each
Participant to periodically review his/her Beneficiary designation and any other
elections under this Plan. In the case of an Eligible Employee who ceases to be
an Eligible Employee and then again becomes an Eligible Employee, it shall be
such Eligible Employee's responsibility to determine when he/she will become
eligible to contribute, as provided in Section 3.1, and to file any required
contribution election form in accordance with Section 3.2 (and any other
applicable forms) if he/she wishes to contribute to the Plan.

                                       15
<PAGE>
3.5  USERRA.

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

                                       16
<PAGE>
ARTICLE IV
TRUST FUND

4.1  Trust Fund.

     To carry out the purposes of this Plan, the Company shall enter into a
Trust Agreement providing that funds received by the Trustee as contributions
under the Plan shall be held for the benefit of Participants or their
Beneficiaries and managed, invested and distributed in accordance with the Plan.
In addition, funds may be held under an insurance company contract that meets
the requirements of Code Section 401(f).
4.2  Contributions to the Trust Fund.

     The Company shall transfer to the Trustee all contributions made under the
terms of this Plan as soon as is practicable after such contributions are made.
In no event shall a Participant's Compensation Deferral Contributions or
Participant Voluntary Contributions be paid to the Trustee later than the
fifteenth (15th) business day of the month following the month in which such
amount would otherwise be payable to the Participant but for the election to
contribute unless, in accordance with the requirements of Department of Labor
Regulation Section 2510.3-102(d), the Company elects to extend the fifteen (15)
business day maximum period for an additional ten (10) business days.
4.3  Investments.

     The Trust Fund is authorized to invest in Company Stock and such other
assets as the Committee or the Investment Manager (if applicable) may direct. To
the extent provided in Section 7.3, Participants may direct the investment of
the assets in their Accounts in the Trust Fund from among the Investment Funds
which the Committee may from time to time make available.
4.4  Company, Committee and Trustee Not Responsible for Adequacy of Trust Fund.

     The Company, Committee and Trustee shall not be liable or responsible for
the adequacy of the Trust Fund to meet and discharge any or all payments and
liabilities hereunder. All Plan benefits will be paid only from the Trust
assets, and neither the Company, the Committee nor the Trustee shall have any
duty or liability to furnish the Trust with any funds, securities or other
assets except as expressly provided in the Plan. Except as required under the
Plan or Trust or under Part 4 of Title I of ERISA, the Company shall not be
responsible for any decision, act or omission of the Trustee, the Committee, or
the Investment Manager (if applicable), and shall not be responsible for the
application of any moneys, securities, investments or other property paid or
delivered to the Trustee.

                                       17
<PAGE>
ARTICLE V
EMPLOYEE CONTRIBUTIONS

5.1  Compensation Deferral Contributions.

          (a)     Each Employee who is eligible to join the Plan and who desires
     to make Compensation Deferral Contributions shall file an election pursuant
     to Section 3.2 to have a percentage of his/her Compensation deferred for
     each payroll period for which such election is in effect, except that the
     Committee shall determine the frequency of payroll deductions for a
     Participant whose Compensation is paid less frequently than monthly. The
     Participant may defer from one percent (1%) to twelve percent (12%) of
     his/her Compensation in whole multiples of one percent (1%).

          (b)     The election to make Compensation Deferral Contributions shall
     be filed prior to the date it becomes effective and shall remain in effect
     until such election is changed or revoked pursuant to Section 5.3, the
     Participant's right to make contributions is suspended in accordance with
     Section 9.10(e) due to a Hardship withdrawal, or the Participant ceases to
     be an Eligible Employee. An election to make Compensation Deferral
     Contributions shall be made in such form and manner as the Committee may
     prescribe or approve.
5.2  Participant Voluntary Contributions.

     Each Employee who is eligible to join the Plan and who desires to make
Participant Voluntary Contributions to the Plan, shall file an election pursuant
to Section 3.2 to have a percentage of his/her Compensation for each payroll
period contributed as Participant Voluntary Contributions, subject to the
following provisions of this Section 5.2. An election to make Participant
Voluntary Contributions shall be filed prior to the date it is to become
effective and shall remain in effect until changed or revoked pursuant to
Section 5.3, the Participant's right to make contributions is suspended in
accordance with Section 9.10(e) due to a Hardship withdrawal, or the Participant
ceases to be an Eligible Employee. An election to make Participant Voluntary
Deferral Contributions shall be made in such form and manner as the Committee
may prescribe or approve.

          (a)     The Participant Voluntary Contribution shall be, in whole
     multiples of one percent (1%), a designated amount from one percent (1%) to
     five percent (5%) of his/her total Compensation during each pay period.

          (b)     In no event may any Participant make Participant Voluntary
     Contributions to this Plan which, when aggregated with voluntary after-tax
     contributions made by the Participant to any other qualified plan sponsored
     by the Company or an Affiliated Company, would exceed five percent (5%) of
     the Participant's monthly Compensation.
5.3  Change or Revocation of Election to Make Compensation Deferral
Contributions or Participant Voluntary Contributions.

          (a)     A Participant may at any time elect to change or revoke
     his/her election to make Compensation Deferral Contributions or Participant
     Voluntary Contributions by filing a new election prior to the effective
     date of such new election in accordance with rules and procedures as may be

                                       18
<PAGE>
     prescribed or approved by the Committee. A new election shall remain in
     effect until subsequently changed or revoked pursuant to this Section 5.3,
     the Participant's right to make contributions is suspended due to a
     Hardship withdrawal, as provided in Section 9.10(e), or the Participant
     ceases to be an Eligible Employee.

          (b)     A Participant who revokes his/her contribution election
     pursuant to this Section 5.3, or whose right to make contributions is
     suspended under Section 9.10(e), may make a new election to contribute in
     accordance with such rules and procedures as the Committee may prescribe or
     approve from time to time; provided he/she is an Eligible Employee and
     otherwise eligible under Article III.
5.4  Character of Amounts Contributed as Compensation Deferrals.

     Amounts deferred pursuant to the Compensation deferral agreement described
above in Section 5.1 (and which qualify for treatment under Code Section 401(k)
and are contributed to the Trust Fund pursuant to Article IV) shall be treated,
for federal and state income tax purposes, as Company contributions.
5.5  Amount Subject to Deferral.

          (a)     Solely for purposes of satisfying one of the tests prescribed
     under Section 5.6, the Committee may prescribe such rules as it deems
     necessary or appropriate regarding the maximum amount that a Participant
     may defer under Section 5.1(a) and the timing of such an election. These
     rules may provide that the maximum percentage of Compensation that a
     Participant may defer will be a lower percentage of his/her Compensation
     above a certain dollar amount of Compensation than the maximum deferral
     percentage below that dollar amount of Compensation. These rules shall
     apply to all individuals eligible to enter into a Compensation deferral
     agreement described in Section 5.1, except to the extent that the Committee
     prescribes special or more stringent rules applicable only to Highly
     Compensated Employees.

          (b)     No Participant shall be permitted to make Compensation
     Deferral Contributions under this Plan in excess of the Deferral
     Limitation. In the event a Participant's Compensation Deferral
     Contributions exceed the Deferral Limitation, excess contributions shall be
     subject to the provisions of Section 5.7. No Participant shall be entitled
     to Matching Contributions attributable to any Compensation Deferral
     Contributions in excess of the Deferral Limitation.
5.6  Limitation on Compensation Deferral Contributions.

     With respect to each Plan Year, Participant Compensation Deferral
Contributions under the Plan for the Plan Year shall not exceed the limitations
on contributions by or on behalf of Highly Compensated Employees under Code
Section 401(k), as provided in this Section. In the event that Compensation
Deferral Contributions under this Plan by or on behalf of Highly Compensated
Employees for any Plan Year exceed the limitations of this Section for any
reason, such excess contributions and any income allocable thereto shall be
returned to the Participant, as provided in Section 5.8.

                                       19
<PAGE>
          (a)     The Compensation Deferral Contributions by a Participant for a
     Plan Year shall satisfy one of the following tests:

               (i)     The Compensation Deferral Contributions by a Participant
          for a Plan Year shall satisfy the Average Deferral Percentage test set
          forth in (i)(A) below, or the alternative Average Deferral Percentage
          test set forth in (i)(B) below, and to the extent required by
          regulations under Code Section 401(m), also shall satisfy the test
          identified in (ii) below:

                 (i)   (A)     The "Actual Deferral Percentage" for the current
               Plan Year for Eligible Employees who are Highly Compensated
               Employees shall not be more than the "Actual Deferral Percentage"
               for the preceding year of all other Eligible Employees multiplied
               by 1.25, or

                 (i)   (B)     The excess of the "Actual Deferral Percentage"
               for the current Plan Year for Eligible Employees who are Highly
               Compensated Employees over the "Actual Deferral Percentage" for
               the preceding year of all other Eligible Employees shall not be
               more than two percentage points, and the "Actual Deferral
               Percentage" for the current Plan Year for Highly Compensated
               Employees shall not be more than the "Actual Deferral Percentage"
               for the preceding year of all other Eligible Employees multiplied
               by 2.00.

                 (i)   (C)     The Participating Employer may elect to apply
               Paragraphs (A) and (B) above using the Actual Deferral Percentage
               for the current Plan Year rather than for the preceding Plan Year
               for Eligible Employees who are not Highly Compensated Employees,
               but if such election is made it may not be changed except as
               provided by the Secretary of the Treasury.

               (ii)     Average Contribution Percentage for Highly Compensated
          Employees eligible to participate in this Plan and a plan of the
          Company or an Affiliated Company that is subject to the limitations of
          Section 401(m) of the Code including, if applicable, this Plan, shall
          be reduced in accordance with Section 5.10, to the extent necessary to
          satisfy the requirements of Treasury Regulations Section 1.401(m)-2.

          (b)     For the purposes of the limitations of this Section 5.6, the
     following definitions shall apply:

               (i)     "Actual Deferral Percentage" means, with respect to
          Eligible Employees who are Highly Compensated Employees and all other
          Eligible Employees for a Plan Year, the average of the ratios,
          calculated separately for each Eligible Employee in such group, of the
          amount of Compensation Deferral Contributions under the Plan allocated
          to each Eligible Employee for such Plan Year to such Employee's
          "Compensation" for such Plan Year. An Eligible Employee's Compensation

                                       20
<PAGE>
          Deferral Contributions may be taken into account for purposes of
          determining his/her Actual Deferral Percentage for a particular Plan
          Year only if such Compensation Deferral Contributions are allocated to
          the Eligible Employee as of a date within that Plan Year. For purposes
          of this rule, an Eligible Employee's Compensation Deferral
          Contributions shall be considered allocated as of a date within a Plan
          Year only if (A) the allocation is not contingent upon the Eligible
          Employee's participation in the Plan or performance of services on any
          date subsequent to that date, and (B) the Compensation Deferral
          Contribution is actually paid to the Trust no later than the end of
          the twelve month period immediately following the Plan Year to which
          the contribution relates. To the extent determined by the Committee
          and in accordance with regulations issued by the Secretary of the
          Treasury, contributions on behalf of an Eligible Employee that satisfy
          the requirements of Code Section 401(k)(3)(C)(ii) may also be taken
          into account for the purpose of determining the Actual Deferral
          Percentage of such Eligible Employee.

               (ii)     "Compensation" means compensation determined by the
          Committee in accordance with the requirements of Section 414(s) of the
          Code, including, to the extent elected by the Committee, amounts
          deducted from an Employee's wages or salary that are excludable from
          income under Sections 125, 129, or 402(e)(3) of the Code.

          (c)     In the event that as of the last day of a Plan Year this Plan
     satisfies the requirements of Section 401(a)(4) or 410(b) of the Code only
     if aggregated with one or more other plans which include arrangements under
     Code Section 401(k), then this Section 5.6 shall be applied by determining
     the Actual Deferral Percentages of Eligible Employees as if all such plans
     were a single plan, in accordance with regulations prescribed by the
     Secretary of the Treasury under Section 401(k) of the Code.

          (d)     For the purposes of this Section, the Actual Deferral
     Percentage for any Highly Compensated Employee who is a participant under
     two or more Code Section 401(k) arrangements of the Company or an
     Affiliated Company shall be determined by taking into account the Highly
     Compensated Employee's Compensation under each such arrangement and
     contributions under each such arrangement which qualify for treatment under
     Code Section 401(k), in accordance with regulations prescribed by the
     Secretary of the Treasury under Section 401(k) of the Code.

          (e)     For purposes of this Section, the amount of Compensation
     Deferral Contributions by a Participant who is not a Highly Compensated
     Employee for a Plan Year shall be reduced by any Compensation Deferral
     Contributions in excess of the Deferral Limitation which have been
     distributed to the Participant under Section 5.8, in accordance with
     regulations prescribed by the Secretary of the Treasury under Section
     401(k) of the Code.

          (f)     The determination of the Actual Deferral Percentage of any
     Participant shall be made after applying the provisions of Section 15.5
     relating to certain limits on Annual Additions under Section 415 of the
     Code.

                                       21
<PAGE>
          (g)     The determination and treatment of Compensation Deferral
     Contributions and the Actual Deferral Percentage of any Participant shall
     satisfy such other requirements as may be prescribed by the Secretary of
     the Treasury.

          (h)     The Committee shall keep or cause to have kept such records as
     are necessary to demonstrate that the Plan satisfies the requirements of
     Code Section 401(k) and the regulations thereunder, in accordance with
     regulations prescribed by the Secretary of the Treasury.
5.7  Provisions for Return of Annual Compensation Deferral Contributions in
Excess of the Deferral Limitation.

          (a)     In the event that due to error or otherwise, a Participant's
     Compensation Deferral Contributions under this Plan exceed the Deferral
     Limitation for any calendar year (but without regard to amounts of
     compensation deferred under any other plan), the excess Compensation
     Deferral Contributions for the Plan Year, if any, together with income
     allocable to such amount shall be distributed to the Participant on or
     before the first April 15 following the close of the calendar year in which
     such excess contribution is made. The amount of excess Compensation
     Deferral Contributions that may be distributed to a Participant under this
     Section for any taxable year shall be reduced by any excess Compensation
     Deferral Contributions previously distributed in accordance with Section
     5.8 for the Plan Year beginning with or within such taxable year.

          (b)     Income allocable to a Participant's excess Compensation
     Deferral Contributions shall be determined in accordance with any
     reasonable method used by the Plan for allocating income to Participant
     Accounts, provided such method does not discriminate in favor of Highly
     Compensated Employees and is consistently applied to all Participants for
     all corrective distributions under the Plan for a Plan Year. The Committee
     shall not be liable to any Participant (or his/her Beneficiary, if
     applicable) for any losses caused by misestimating the amount of any
     Compensation Deferral Contributions in excess of the limitations of this
     Article V and any income allocable to such excess.

          (c)     If in any calendar year a Participant makes Compensation
     Deferral Contributions under this Plan and additional elective deferrals,
     within the meaning of Code Section 402(g)(3), under any other plan
     maintained by the Company or an Affiliated Company, and the total amount of
     the Participant's elective deferrals under this Plan and all such other
     plans exceed the Deferral Limitation, the Company and each Affiliated
     Company maintaining a plan under which the Participant made any elective
     deferrals shall notify the affected plans in writing, and corrective
     distributions of the excess elective deferrals, and any income allocable
     thereto, shall be made from one or more such plans, to the extent
     determined by the Company and each Affiliated Company. The determination of
     the amount of a Participant's elective deferrals for any calendar year
     shall be made after applying the provisions of Section 15.5 relating to
     certain limits on Annual Additions under Section 415 of the Code. All
     corrective distributions of excess elective deferrals shall be made on or
     before the first April 15 following the close of the calendar year in which
     the excess elective deferrals were made.

                                       22
<PAGE>
          (d)     In accordance with rules and procedures as may be established
     by the Committee, a Participant may submit a claim to the Committee in
     which he/she certifies in writing the specific amount of his/her
     Compensation Deferral Contributions for the preceding calendar year which,
     when added to amounts deferred for such calendar year under any other plans
     or arrangements described in Section 401(k), 408(k) or 403(b) of the Code
     (other than a plan maintained by the Company or an Affiliated Company),
     will cause the Participant to exceed the Deferral Limitation for the
     calendar year in which the deferral occurred. Any such claim must be
     submitted to the Committee no later than the March 1 of the calendar year
     following the calendar year of deferral. To the extent the amount specified
     by the Participant does not exceed the amount of the Participant's
     Compensation Deferral Contributions under the Plan for the applicable
     calendar year, the Committee shall treat the amount specified by the
     Participant in his/her claim as a Compensation Deferral Contribution in
     excess of the Deferral Limitation for such calendar year and return such
     excess and any income allocable thereto to the Participant, as provided in
     (a) above. In the event that for any reason such Participant's Compensation
     Deferral Contributions in excess of the Deferral Limitation for any
     calendar year are not distributed to the Participant by the time prescribed
     in (a) above, such excess shall be held in the Participant's Compensation
     Deferral Contribution Account until distribution can be made in accordance
     with the provisions of this Plan.

          (e)     To the extent required by regulations under Section 402(g) or
     415 of the Code, Compensation Deferral Contributions with respect to a
     Participant in excess of the Deferral Limitation shall be treated as Annual
     Additions under Article XV for the Plan Year for which the excess
     contributions were made, notwithstanding the distribution of such excess in
     accordance with the provisions of this Section.
5.8  Provision for Return of Excess Deferrals by Highly Compensated
Employees.

     The provisions of this Section 5.8 shall be applied after implementation of
the provisions of Section 5.7.

          (a)     The Committee shall determine in accordance with the
     procedures set forth in Section 5.6, as soon as is reasonably possible
     prior to the close of each Plan Year, the extent (if any) to which deferral
     treatment under Code Section 401(k) may not be available for Compensation
     Deferral Contributions on behalf of any Highly Compensated Employee. If,
     pursuant to these determinations by the Committee, a Highly Compensated
     Employee's Compensation Deferral Contributions may not be eligible for
     deferral treatment, then any excess deferrals together with income
     allocable to such amount (or income reasonably estimated to be allocable to
     such amount) shall be returned to the Highly Compensated Employee (after
     withholding applicable federal, state, and local taxes due on such
     amounts). Such return shall be made, if administratively feasible, within
     the first two and one-half (2-1/2) months following the Plan Year for which
     such excess deferrals were made, provided however, that if any excess
     deferrals or income thereon are, due to error or otherwise, not returned by
     such date, such amounts as are required to be returned shall be returned
     not later than the end of the first Plan Year following the Plan Year for
     which such excess deferrals were made.

                                       23
<PAGE>
          (b)     For purposes of this Section, the amount of excess
     Compensation Deferral Contributions to be distributed to a Participant for
     a Plan Year shall be reduced by the amount of any Compensation Deferral
     Contributions in excess of the Deferral Limitation (for the Participant's
     taxable year that ends with or within the Plan Year) which have been
     distributed to the Participant under Section 5.7, in accordance with
     regulations prescribed by the Secretary of the Treasury under Section
     401(k) of the Code.

          (c)     The Committee shall determine the amount of any excess
     Compensation Deferral Contributions by Highly Compensated Employees for a
     Plan Year by application of the method set forth in Code Section
     401(k)(8)(C) under which the dollar amount of Compensation Deferral
     Contributions of the Highly Compensated Employee who has the highest such
     dollar amount for such Plan Year is reduced by the lesser of the amount
     required (i) to enable the Plan to satisfy the Actual Deferral Percentage
     test, or (ii) to cause the dollar amount of Compensation Deferral
     Contributions by such Highly Compensated Employee to equal the dollar
     amount of Compensation Deferral Contributions of the Highly Compensated
     Employee with the next highest dollar amount. This process shall be
     repeated until the Plan satisfies the Actual Deferral Percentage test.

          (d)     For purposes of satisfying the Actual Deferral Percentage
     test, income allocable to a Participant's excess Compensation Deferral
     Contributions shall be determined in accordance with any reasonable method
     used by the Plan for allocating income to Participant Accounts, provided
     such method does not discriminate in favor of Highly Compensated Employees
     and is consistently applied to all Participants for all corrective
     distributions under the Plan for a Plan Year. The Committee shall not be
     liable to any Participant (or his/her Beneficiary, if applicable) for any
     losses caused by misestimating the amount of any Compensation Deferral
     Contributions in excess of the limitations of this Article V and any income
     allocable to such excess.

          (e)     To the extent required by regulations under Section 401(k) or
     415 of the Code, any excess Compensation Deferral Contributions with
     respect to a Highly Compensated Employee shall be treated as Annual
     Additions under Article XV for the Plan Year for which the excess
     Compensation Deferral Contributions were made, notwithstanding the
     distribution of such excess in accordance with the provisions of this
     Section.
5.9  Limitations on Participant Voluntary Contributions and Matching
Contributions.

     With respect to each Plan Year, Participant Voluntary Contributions and
Matching Contributions under the Plan for the Plan Year shall not exceed the
limitations on contributions by or on behalf of Highly Compensated Employees
under Section 401(m) of the Code, as provided in this Section 5.9. In the event
that Participant Voluntary Contributions and Matching Contributions under the
Plan by or on behalf of Highly Compensated Employees for any Plan Year exceed
the limitations of this Section 5.9 for any reason, such excess Participant
Voluntary Contributions and Matching Contributions and any income allocable
thereto shall be disposed of in accordance with Section 5.10.

                                       24
<PAGE>
          (a)     The Participant Voluntary Contributions and Matching
     Contributions for a Plan Year shall satisfy the Average Contribution
     Percentage test set forth in (i)(A) below, or the Average Contribution
     Percentage test set forth in (i)(B) below:

               (i)     (A)     The "Average Contribution Percentage" for the
          current Plan Year for Eligible Employees who are Highly Compensated
          Employees shall not be more than the "Average Contribution Percentage"
          for the preceding year of all other Eligible Employees multiplied by
          1.25, or

               (i)     (B)     The excess of the "Average Contribution
          Percentage" for the current Plan Year of Eligible Employees who are
          Highly Compensated Employees over the "Average Contribution
          Percentage" for the preceding year of other Eligible Employees shall
          not be more than two (2) percentage points, and the "Average
          Contribution Percentage" for the current Plan Year of Eligible
          Employees who are Highly Compensated Employees shall not be more than
          the "Average Contribution Percentage" for the preceding year of all
          other Eligible Employees multiplied by 2.00.

               (i)     (C)     The Participating Employer may elect to apply
          Paragraphs (A) and (B) above using the Average Contribution Percentage
          for the current Plan Year rather than for the preceding Plan Year for
          Eligible Employees who are not Highly Compensated Employees, but if
          such election is made it may not be changed except as provided by the
          Secretary of the Treasury.

               (ii)     The Average Contribution Percentage for Highly
          Compensated Employees eligible to participate in this Plan and a plan
          of the Company or an Affiliated Company that satisfies the
          requirements of Section 401(k) of the Code, including, if applicable,
          this Plan, shall be reduced to the extent necessary to satisfy the
          requirements of Treasury Regulations Section 1.401(m)-2 or similar
          such rule.

          (b)     For purposes of Sections 5.9 and 5.10 the following
     definitions shall apply:

               (i)     "Average Contribution Percentage" means, with respect to
          a group of Eligible Employees for a Plan Year, the average of the
          "Contribution Percentages," in such group.

               (ii)     The "Contribution Percentage" for any Eligible Employee
          is determined by dividing the sum of The Eligible Employee's
          Participant Voluntary Contributions and Matching Contributions under
          the Plan on behalf of each such Eligible Employee for such Plan Year,
          by such Eligible Employee's Compensation for such Plan Year. "Matching
          Contributions" for purposes of the Average Contribution Percentage
          test shall include a Matching Contribution only if it is allocated to
          the Participant's Matching Contributions Account during the Plan Year
          and is paid to the Trust Fund by the end of the twelfth month
          following the close of the Plan Year. To the extent determined by the

                                       25
<PAGE>
          Committee and in accordance with regulations issued by the Secretary
          of the Treasury under Code Section 401(m)(3), the Compensation
          Deferral Contributions on behalf of an Eligible Employee and any
          "qualified nonelective contributions," within the meaning of Code
          Section 401(m)(4)(c), on behalf of an Eligible Employee may also be
          taken into account for purposes of calculating the Contribution
          Percentage of such Eligible Employee, but shall not otherwise be taken
          into account. However, any Matching Contributions taken into account
          for purposes of determining the Actual Deferral Percentage of an
          Eligible Employee under Section 5.6(a) shall not be taken into account
          under this Section 5.9.

          (c)     In the event that as of the last day of a Plan Year this Plan
     satisfies the requirements of Section 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 Section 410(b) of the Code only if aggregated with this
     Plan, then this Section 5.9 shall be applied by determining the
     Contribution Percentages of Eligible Employees as if all such plans were a
     single plan, in accordance with regulations prescribed by the Secretary of
     the Treasury under Section 401(m) of the Code.

          (d)     For the purposes of this Section 5.9, the Contribution
     Percentage for any Eligible Employee who is a Highly Compensated Employee
     under two or more Code Section 401(a) plans of the Company or an Affiliated
     Company shall to the extent required by Code Section 401(m), be determined
     in a manner taking into account the participant voluntary contributions and
     matching Company contributions for such Eligible Employee under each of
     such plans.

          (e)     The determination of the Contribution Percentage of any
     Participant shall be made after first applying the provisions of Section
     15.5 relating to certain limits on Annual Additions under Section 415 of
     the Code, then applying the provisions of Section 5.7 relating to the
     return of Compensation Deferral Contributions in excess of the Deferral
     Limitation, then applying the provisions of Section 5.8 relating to certain
     limits under Section 401(k) of the Code imposed on Compensation Deferral
     Contributions of Highly Compensated Employees, and last, applying the
     provisions of Section 6.5 relating to the forfeiture of Matching
     Contributions attributable to excess Compensation Deferral or Participant
     Voluntary Contributions.

          (f)     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.

          (g)     The Committee shall keep or cause to have kept such records as
     are necessary to demonstrate that the Plan satisfies the requirements of
     Code Section 401(m) and the regulations thereunder, in accordance with
     regulations prescribed by the Secretary of the Treasury.

          (h)     If pursuant to estimations by the Committee, Participant
     Voluntary Contributions by Highly Compensated Employees for a Plan Year can
     reasonably be expected to exceed the limitations of this Section 5.9,
     solely for purposes of satisfying these limitations, the Committee may

                                       26
<PAGE>
     establish a maximum percentage of Compensation that a Highly Compensated
     Employee may contribute as Participant Voluntary Contributions for any Plan
     Year.
5.10 Provision for Disposition of Excess Participant Voluntary Contributions
or Matching Company Contributions on Behalf of Highly Compensated Employees.

     After application of the provisions of Sections 5.7 and 5.8, the following
provisions shall be implemented:

          (a)     The Committee shall determine, as soon as is reasonably
     possible following the close of each Plan Year, the extent (if any) to
     which contributions by or on behalf of Highly Compensated Employees may
     cause the Plan to exceed the limitations of Section 5.9 for such Plan Year.
     If, pursuant to the determination by the Committee, contributions by or on
     behalf of a Highly Compensated Employee may cause the Plan to exceed such
     limitations, then the Committee shall take the following steps:

               (i)     First, any excess Participant Voluntary Contributions,
          together with income allocable to such amount (determined in
          accordance with (b) below) shall be returned to the Highly Compensated
          Employee; provided that such amounts as are required to be returned
          shall be returned, if administratively feasible, within two and
          one-half (2-1/2) months following the close of the Plan Year for which
          such excess Participant Voluntary Contributions were made, but in no
          event later than the end of the first Plan Year following the Plan
          Year for which such excess contributions were made.

               (ii)     Second, if after the return of all Participant Voluntary
          Contributions by the Highly Compensated Employee, and income allocable
          thereto, an excess remains, any excess Matching Company Contributions
          with respect to the Highly Compensated Employee shall be forfeited, to
          the extent forfeitable under the Plan. Amounts of excess Matching
          Company Contributions forfeited by Highly Compensated Employees under
          this Section 5.10, including any income allocable thereto shall be
          applied to reduce Matching Contributions by the Participating Employer
          that made the Matching Company Contribution on behalf of the Highly
          Compensated Employee for the Plan Year for which the excess
          contribution was made.

               (iii)     If any excess remains after the provisions of (i) and
          (ii) above are applied, any excess Matching Contributions which are
          nonforfeitable under the Plan, and any income allocable thereto, shall
          be distributed to the Highly Compensated Employee within two and
          one-half (2-1/2) months following the close of the Plan Year for which
          the excess Matching Contribution was made, but in no event later than
          the end of the first Plan Year following the Plan Year for which the
          excess Matching Contribution was made, notwithstanding any other
          provision in this Plan.

          (b)     The Committee shall determine the amount of any excess
     Participant Voluntary Contributions and Matching Contributions made by or
     on behalf of Highly Compensated Employees for a Plan Year by application of

                                       27
<PAGE>
     the method set forth in Code Section 401(m)(6)(C) under which the dollar
     amount of Participant Voluntary Contributions and Matching Contributions of
     the Highly Compensated Employee who has the highest such dollar amount such
     Plan Year is reduced, to the extent required (i) to enable the Plan to
     satisfy the Average Contribution Percentage test, or (ii) to cause the
     dollar amount of such Highly Compensated Employee's Participant Voluntary
     Contributions and Matching Contributions to equal the dollar amount of the
     Participant Voluntary Contributions and Matching Contributions of the
     Highly Compensated Employee with the next highest dollar amount. This
     process shall be repeated until the Plan satisfies the Average Contribution
     Percentage test. For each Highly Compensated Employee, the amount of excess
     Participant Voluntary and Matching Contributions shall be equal to the
     total Participant Voluntary and Matching Contributions (plus any amounts
     treated as Matching Contributions) made on behalf of such Highly
     Compensated Employee (determined prior to the application of the foregoing
     provisions of this Subsection (b)) minus the amount determined by
     multiplying the Highly Compensated Employee's Contribution Percentage
     (determined after the application of the foregoing provisions of this
     Subsection (b)) by his/her Compensation.

          (c)     For purposes of satisfying the Average Contribution Percentage
     test, income allocable to a Participant's excess Participant Voluntary
     Contributions or Matching Contributions, as determined under (b) above,
     shall be determined by applying procedures comparable to those provided
     under Section 5.8.

          (d)     To the extent required by regulations under Section 414(m) or
     415 of the Code, any excess Participant Voluntary Contributions or Matching
     Contribution forfeited by or distributed to a Highly Compensated Employee
     in accordance with this Section shall be treated as an Annual Addition
     under Article XV for the Plan Year for which the excess contribution was
     made, notwithstanding such forfeiture or distribution.
5.11 Forfeiture of Matching Contributions Attributable to Excess Deferrals
or Contributions.

     To the extent any Matching Contributions allocated to a Participant's
Company Contributions Account are attributable to excess Compensation Deferral
Contributions required to be distributed to the Participant in accordance with
Section 5.7 or 5.8, such Matching Contributions, including any income allocable
thereto, shall be forfeited, notwithstanding that such Matching Contributions
may otherwise be nonforfeitable under the terms of the Plan. Any Matching
Contributions forfeited by a Participant in accordance with this Section 5.11
shall be applied to reduce future Matching Contributions by Participating
Employers.
5.12 Participant Rollover/Transfer Contributions.

          (a)     Effective as of an Eligible Employee's Employment Commencement
     Date, or such later date as may be determined by the Committee, the
     account, if any, of such Participant held in trust under another plan that
     satisfies the requirements of Code Section 401(a), or in an individual
     retirement account which is attributable solely to a rollover contribution
     within the meaning of Code Section 408(d)(3), may be rolled over to this
     Plan and credited to the Participant's Rollover/Transfer Account in
     accordance with rules which the Committee shall prescribe from time to
     time; provided, however, the Committee determines that the continued

                                       28
<PAGE>
     qualification of this Plan would not be adversely affected by such rollover
     or would cause this Plan to become a "transferee plan," within the meaning
     of Code Section 401(a)(11). If a Participant's account under a Plan of an
     Affiliated Company is transferred to this Plan, such transfer shall be made
     directly from the trustee of the plan of such Affiliated Company to the
     Trustee of this Plan and shall be in cash. Amounts rolled over or
     transferred to the Plan pursuant to this Section 5.12 shall not be subject
     to withdrawal by a Participant prior to his/her termination of employment
     with the Company and all Affiliated Companies. Nothing in this Section
     5.12, however, shall be construed to permit an Eligible Employee to
     commence participation in this Plan solely by reason of such rollover or
     transfer. Further, nothing in this Section 5.12 shall be construed to
     permit an Eligible Employee to be an active Participant in this Plan solely
     by reason of a rollover or transfer pursuant to the provisions hereof.

                                       29
<PAGE>
ARTICLE VI
COMPANY CONTRIBUTIONS

6.1  Amount of Contributions.

     Subject to the requirements and restrictions of Article V, this Article VI,
and Article XIV, and subject also to the amendment or termination of the Plan or
the suspension or discontinuance of contributions as provided herein,
Participating Employers shall make contributions to the Plan as follows:

          (a)     For each payroll period in which a Participant has elected
     pursuant to Section 5.1 to make a Compensation Deferral Contribution, the
     Company shall contribute an amount equal to such Compensation Deferral
     Contribution to the Trust Fund, to be allocated to the Participant's
     Compensation Deferral Account.

          (b)     For each payroll period in which a Participant makes a
     Compensation Deferral Contribution, the Company shall make a Matching
     Contribution equal to the lesser of (i) seventy-five percent (75%) of the
     Participant's Compensation Deferral Contributions for such payroll period ,
     or (ii) four and one-half percent (4-1/2%) of such Participant's total
     Compensation for such payroll period. The Company may change the amount of
     such Matching Contributions from time to time by resolution of the Board of
     Directors. Amounts contributed to the Trust Fund under this Section 6.1(b)
     shall be allocated to the Company Contribution Accounts of Participants as
     provided in Article VII.

          (c)     In addition to the Matching Contribution described in (b)
     above, the Company in its sole discretion may make a contribution for each
     fiscal year in an amount determined by the Board of Directors. Such
     contribution shall be allocated to the Company Contribution Accounts of
     Participants as provided in Section 7.2(c).
6.2  Insufficient Profits.

     Contributions authorized by Subsection 6.1(c) shall be made only to the
extent that net profits are available. If any Participating Employer is
prevented from making a contribution which it would otherwise have made under
the Plan, by reason of having no current or accumulated earnings or profits or
because such earnings or profits are less than the contributions which it would
otherwise have made, then so much of the contribution which such Participating
Employer was so prevented from making may be made, for the benefit of the
employees of such Participating Employer, by the other Participating Employer,
to the extent of current or accumulated earnings or profits, except that such
contribution by each such other Participating Employer shall be limited, where
all Participating Employers do not file a consolidated return, to that
proportion of its total current and accumulated earnings or profits remaining
after adjustment for its contribution deductible without regard to this Section
6.2 which the total prevented contribution bears to the total current and
accumulated earnings or profits of all the Participating Employers remaining
after adjustment for all contributions deductible without regard to this Section
6.2.

                                       30
<PAGE>
     Notwithstanding the foregoing, Compensation Deferral Contributions under
Section 5.1(a) and Matching Contributions under Section 6.1(b) shall be made
without regard to current or accumulated profits for the Participating
Employer's tax year; provided, however, the Plan is intended to qualify as a
profit sharing plan under Code Section 401(a).
6.3  Time of Company Contribution.

     A Compensation Deferral Contribution on behalf of a Participant for a Plan
Year shall made within the time period prescribed under Section 4.2. In no event
shall contributions made under Sections 6.1(b) or (c) above for any Plan Year be
made later than the time prescribed by law for the deduction of such
contribution for purposes of the Company's Federal income tax, as determined by
the applicable provisions of the Code.
6.4  Irrevocability.

     The Company shall have no right or title to, nor interest in, the
contributions made to the Trust Fund, and no part of the Trust Fund shall revert
to the Company except that funds may be returned to the Company as follows:

          (a)     In the case of a Company contribution which is made by a
     mistake of fact, that contribution (and any income allocable to such
     contribution) may be returned to the Company within one (1) year after it
     is made.

          (b)     All Company contributions are hereby conditioned upon the Plan
     initially satisfying all of the requirements of Code Section 401(a) and
     Section 401(k). If the Plan does not initially qualify, at the Company's
     written election the Plan or any portion thereof may be revoked and any or
     all such contributions with respect to the portion revoked may be returned
     to the Company within one year after the date of IRS denial of the initial
     qualification of the Plan. Upon such a revocation the affairs of the Plan
     and Trust shall be terminated and wound up as the Company shall direct.

          (c)     All contributions to the Trust Fund are conditioned on
     deductibility under Code Section 404. In the event a deduction is
     disallowed for any such contribution, such contribution may be returned to
     the Company, provided it is returned within one (1) year of the
     disallowance of the deduction.

                                       31
<PAGE>
ARTICLE VII
PARTICIPANT ACCOUNTS AND ALLOCATIONS
7.1  General.

          (a)     In order to account for the allocated interest of each
     Participant in the Trust Fund, there shall be established and maintained
     the Accounts described in Section 2.1.

          (b)     The fair market value of the Trust Fund shall be determined as
     of each Valuation Date.

          (c)     All gains, losses, dividends and other property acquisitions
     and/or transfers that occur with respect to the Trust Fund shall be held,
     charged, credited, debited or otherwise accounted for under said Fund on an
     unallocated basis until allocated to Participants' Accounts as of the
     applicable Valuation Date as provided under this Plan or otherwise used or
     applied in accordance with the provisions of this Plan.
7.2  Allocation of Participating Employer Contributions.

          (a)     The Compensation Deferral Account of each Participant shall be
     credited with Compensation Deferral Contributions made in accordance with
     Section 5.1(a).

          (b)     The Company Contributions Account of each Participant shall be
     credited with Matching Contributions made in accordance with Sections
     6.1(b), and any discretionary contributions under Section 6.1(c), if
     applicable.

          (c)     For the purpose of the allocation among the Plan Participants
     of the Participating Employer's discretionary contribution for a Plan Year
     under Section 6.1(c), the Participating Employers' contribution shall be
     allocated as of the last day of the Plan Year to the Participants on that
     date (excluding any Participants whose service has terminated or who have
     retired or died, or who became disabled prior to such Plan Year ending) in
     the ratio that each Participant's Compensation Deferral Contributions
     during the Plan Year bears to the total Compensation Deferral Contributions
     during the Plan Year of all Participants.
7.3  Investment Funds.

          (a)     Contributions by and on behalf of a Participant shall be
     invested in accordance with the Participant's investment designations in
     one or more Investment Funds established by the Committee from time to time
     for this purpose. At any time the Committee may, in its sole discretion,
     change the number and type of investment funds made available to
     Participants.

          (b)     The Committee may establish an Investment Fund consisting
     solely of Company Stock. If a registration statement is required to be
     filed with the Securities and Exchange Commission because Employee
     contributions may be invested in Company Stock, no amount in excess of any
     Participating Employer contributions, excluding Compensation Deferral

                                       32
<PAGE>
     Contributions, shall be allocated to such a Company Stock Fund unless such
     a registration statement is filed.

          (c)     Any increase or decrease in the fair market value of an
     Investment Fund shall be determined as of the Valuation Date established by
     the Committee for such Investment Fund and shall be allocated to the
     Accounts of a Participant in proportion to the balance of such
     Participant's Accounts invested in such Investment Fund as of such
     Valuation Date. For purposes of the allocation of earnings and/or losses to
     Participant Accounts, the fair market value of an Investment Fund shall be
     determined on each day that the New York Stock Exchange is open for
     business.

          (d)     Investment Funds may, from time to time, hold cash or cash
     equivalent investments (including interests in any fund maintained by the
     Trustee as provided in the Trust Agreement) resulting from investment
     transactions relating to the property of said Fund; provided, however, that
     neither the Committee, the Company, the Participating Employer, the Trustee
     or any other person shall have any duty or responsibility to cause such
     Funds to be held in cash or cash equivalent investments for investment
     purposes. In the case of any Investment Fund under the management and
     control of an Investment Manager appointed by the Committee in accordance
     with Section 11.3, neither the Committee, the Company, the Participating
     Employer, the Trustee, nor any other person shall have any responsibility
     or liability for investment decisions made by such Investment Manager.
7.4  Participant Investment Fund Designations.

     In accordance with rules of uniform application which the Committee may
from time to time adopt or approve, and subject to any limitations set forth
below in this Section, each Participant shall have the right to designate one or
more of the Investment Funds for the investment of his/her Accounts and for the
investment of contributions under the Plan, in accordance with the following
rules:

          (a)     Investment of contributions by and on behalf of a Participant
     in any Investment Fund shall be made in increments of five percent (5%).
     Transfer of a Participant's Account balances between Investment Funds shall
     be made in increments of five percent (5%) or in a whole dollar amount. The
     Committee may establish a minimum dollar amount that may be transferred
     between Investment Funds.

          (b)     A Participant shall make an investment designation by filing
     such designation with the Committee or its designee in accordance with
     procedures prescribed or approved by the Committee. The Committee may
     authorize the use of telephonic or other electronic communication or filing
     methods by Participants in order to execute Participant investment
     directions.

          (c)     Subject to the limitations of Subsection (a) above, a
     Participant may file a separate investment designation with respect to the
     amount standing to such Participant's credit in all of his/her Accounts
     under the Plan ("Existing Account Balances"), and future contributions to
     his/her Accounts ("Future Contributions"), as follows:

                                       33
<PAGE>
               (i)     Investment designations with respect to Existing Account
          Balances may be filed at any time and shall be effective as of the
          Valuation Date coinciding with or next following the date filed.

               (ii)     Investment designations with respect to Future
          Contributions may be filed at any time, shall apply to all Future
          Contributions (i.e., both Company and Participant, including
          repayments of an outstanding loan), and shall be effective as of the
          first day of the first payroll period coinciding with or next
          following the date filed.

          (d)     Notwithstanding the foregoing, the Committee may restrict
     direct transfers of Existing Account Balances between certain Investment
     Funds.

          (e)     Any investment designation shall be a continuing investment
     designation until the Participant files a new investment designation in
     accordance with procedures prescribed or approved by the Committee. In all
     cases it shall be the responsibility of each Participant to verify that
     his/her investment designation is being implemented and that such
     investment designation is appropriate to the Participant's circumstances.

          (f)     Any election or direction made under this Plan by an
     individual who is or may become subject to liability under Section 16 of
     the Securities Exchange Act of 1934, as amended (the "Exchange Act"), may
     be conditioned upon such restrictions as are necessary or appropriate to
     qualify for an applicable exemption under Section 16(b) of the Exchange
     Act, or any rule promulgated thereunder. To the extent required by Section
     401(a)(4) of the Code, the rules under this Section 7.4(f) shall be
     administered in a nondiscriminatory manner.
7.5  Responsibility for Investment Results.

     Each Participant or his/her Beneficiary, if applicable, shall be
responsible for the investment of his/her Accounts under the Plan, utilizing
investment options made available under the Plan. The Plan is intended to
constitute a plan described in Section 404(c) of ERISA, with the result that
Plan fiduciaries are not liable for any investment losses which are the direct
and necessary result of investment directions given by a Participant or
Beneficiary. Participants are not entitled to seek or rely on investment advice
from any representative of a Participating Company or of the Plan, but are
encouraged to seek investment advice from qualified independent investment
advisors.
7.6  Accounting Procedures.

     The Committee and the Trustee shall establish accounting procedures for the
purpose of making the allocations, valuations and adjustments to Participants'
Accounts provided for in this Article VII and Articles IX and X. From time to
time the Committee and Trustee may modify such accounting procedures for the
purpose of achieving equitable, nondiscriminatory, and administratively feasible
allocations among the Accounts of Participants in accordance with the general
concepts of the Plan and the provisions of this Article VII and Article VIII.

                                       34
<PAGE>
ARTICLE VIII
SPECIAL PROVISIONS CONCERNING COMPANY STOCK EFFECTIVE AS OF JULY 1, 1993

8.1  Securities Transactions.

          (a)     The Trustee shall acquire Company Stock in the open market or
     from the Company or any other person, including a party in interest,
     pursuant to a Participant's election to invest any Company contributions on
     his/her behalf (including Compensation Deferral Contributions), Participant
     Voluntary Contributions or amounts in his/her Rollover/Transfer Account in
     the Company Stock Fund established by the Committee in accordance with
     Section 7.3. No commission will be paid in connection with the Trustee's
     acquisition of Company Stock from a party in interest.

          (b)     To the extent necessary to preserve liquidity, a portion of
     the Company Stock Fund may be invested in any short-term interest fund of
     the Trustee.

          (c)     Neither the Company, nor the Committee, nor any Trustee have
     any responsibility or duty to time any transaction involving Company Stock
     in order to anticipate market conditions or changes in Company Stock value.
     Neither the Company, nor the Committee nor any Trustee have any
     responsibility or duty to sell Company Stock held in the Trust Fund in
     order to maximize return or minimize loss.
8.2  Valuation of Company Securities.

     When it is necessary to value Company Stock held by the Plan, the value
will be the current fair market value of the Company Stock, determined in
accordance with this Section 8.2 and applicable legal requirements. In the case
of a transaction between the Plan and a party in interest, the fair market value
of the Company Stock must be determined as of the date of the transaction rather
than as of some other Valuation Date occurring before or after the transaction.
If the Company Stock is publicly traded, fair market value will be based on the
closing price in public trading on the relevant date, as reported in The Wall
                                                                     --------
Street Journal or any other publication of general circulation designated by the
--------------
Committee, unless another method of valuation is required by the standards
applicable to prudent fiduciaries.  If the Company Stock cannot be valued on the
basis of its closing price in public trading on a relevant date, fair market
value will be determined by the Company in good faith based on all relevant
factors for determining the fair market value of securities.  Relevant factors
include an independent appraisal by a person who customarily makes such
appraisals, if an appraisal of the fair market value of the Company Stock as of
the relevant date was obtained.
8.3  Allocation of Stock Dividends and Splits.

     The value of Company Stock received by the Trust as a result of a Company
Stock split or Company Stock dividend on Company Stock held in the Company Stock
Fund shall be allocated pro rata as of the Valuation Date coincident with or
following the date of such split or dividend to Participants' Company Stock Fund
subaccounts.

                                       35
<PAGE>
8.4  Reinvestment of Dividends.

     The value of cash dividends on Company Stock held in the Company Stock Fund
shall be applied pro rata as of the Valuation Date coincident with or following
the date of such dividend to increase the value of the Company Stock Fund
subaccount of each Participant who has such a subaccount.
8.5  Voting of Company Stock.

     The Trustee shall have no discretion or authority to vote Company Stock
held in the Trust on any matter presented for a vote by the stockholders of the
Company except in accordance with timely directions received by the Trustee from
Participants.

          (a)     Each Participant who has a Company Stock Fund subaccount shall
     be entitled to direct the Trustee as to the voting of his/her pro rata
     portion of the Company Stock held in the Company Stock Fund.

          (b)     All Participants entitled to direct such voting shall be
     notified by the Company, pursuant to its normal communications with
     shareholders, of each occasion for the exercise of such voting rights
     within a reasonable time before such rights are to be exercised. Such
     notification shall include all information distributed to shareholders
     either by the Company or any other party regarding the exercise of such
     rights. If a Participant shall fail to direct the Trustee as to the
     exercise of voting rights arising under his/her pro rata portion of Company
     Stock held in the Company Stock Fund, the Trustee shall not be required to
     vote such Company Stock. The Trustee shall maintain confidentiality with
     respect to the voting directions of all Participants.

          (c)     No Participant shall be a "fiduciary" (as that term is defined
     in ERISA Section 3(21)) with respect to Company Stock for which he/she has
     the right to direct the voting under the Plan for the purpose of exercising
     voting rights pursuant to this Section 8.5 or tender rights pursuant to
     Section 8.6.

          (d)     In the event a court of competent jurisdiction shall issue an
     opinion or order to the Plan, the Company or the Trustee, which shall, in
     the opinion of counsel to the Company or the Trustee, invalidate under
     ERISA, in all circumstances or in any particular circumstances, any
     provision or provisions of this Section regarding the manner in which
     Company Stock held in the trust shall be voted or cause any such provision
     or provisions to conflict with ERISA, then, upon notice thereof to the
     Company or the Trustee, as the case may be, such invalid or conflicting
     provisions of this Section shall be given no further force or effect. In
     such circumstances the Trustee shall nevertheless have no discretion to
     vote Company Stock held in the Trust unless required under such order or
     opinion but shall follow instructions received from Participants, to the
     extent such instructions have not been invalidated. To the extent required
     to exercise any residual fiduciary responsibility with respect to voting,
     the Trustee shall take into account in exercising its fiduciary judgment,
     unless it is clearly imprudent to do so, directions timely received from
     Participants, as such directions are most indicative of what is in the best
     interests of Participants.

                                       36
<PAGE>
8.6  Certain Offers for Company Stock.

     Notwithstanding any other provision of this Plan to the contrary, in the
event an offer shall be received by the Trustee (including, but not limited to,
a tender offer or exchange offer within the meaning of the Securities Exchange
Act of 1934, as from time to time amended and in effect), to acquire any or all
shares of Company Stock held by the Trust (an "Offer"), the discretion or
authority to sell, exchange or transfer any of such shares shall be determined
in accordance with the following rules:

          (a)     The Trustee shall have no discretion or authority to sell,
     exchange or transfer any of such stock pursuant to such Offer except to the
     extent, and only to the extent that the Trustee is timely directed to do so
     in writing with respect to any Company Stock held by the Trustee subject to
     such Offer, by each Participant who has a Company Stock Fund subaccount,
     based on such Participant's pro rata share of the Company Stock Fund. Upon
     timely receipt of such instructions, the Trustee shall, subject to the
     provisions of Subsections (c) and (k), sell, exchange or transfer pursuant
     to such Offer, only such shares as to which such instructions were given.
     The Trustee shall use its best efforts to communicate or cause to be
     communicated to each Participant the consequences of any failure to provide
     timely instructions to the Trustee. In the event, under the terms of an
     Offer or otherwise, any shares of Company Stock tendered for sale, exchange
     or transfer pursuant to such Offer may be withdrawn from such Offer, the
     Trustee shall follow such instructions respecting the withdrawal of such
     securities from such Offer in the same manner as shall be timely received
     by the Trustee from the Participants entitled under this Subsection to give
     instructions as to the sale, exchange or transfer of securities pursuant to
     such Offer.

          (b)     In the event that an Offer for fewer than all of the shares of
     Company Stock held by the Trustee in the Trust shall be received by the
     Trustee, each Participant shall be entitled to direct the Trustee as to the
     acceptance or rejection of such Offer (as provided by Subsection (a) above)
     with respect to the largest portion of such Company stock as may be
     possible given the total number of amount of shares of Company Stock the
     Plan may sell, exchange or transfer pursuant to the Offer based upon the
     instructions received by the Trustee from all other Participants who shall
     timely instruct the Trustee pursuant to this Section to sell, exchange or
     transfer such shares pursuant to such Offer, each on a pro rata basis in
                                                            --- ----
     accordance with the maximum number of shares each such Participant would
     have been permitted to direct under Subsection (a) above had the Offer been
     for all shares of Company Stock held in the trust.

          (c)     In the event an Offer shall be received by the Trustee and
     instructions shall be solicited from Participants in the Plan pursuant to
     Subsection (a) above regarding such Offer, and prior to termination of such
     Offer, another Offer is received by the Trustee for the securities subject
     to the first Offer, the Trustee shall use its best efforts under the
     circumstances to solicit instructions from the Participants to the Trustee
     (i) with respect to securities tendered for sale, exchange or transfer
     pursuant to the first Offer, whether to withdraw such tender, if possible,

                                       37
<PAGE>
     and, if withdrawn, whether to tender any securities so withdrawn for sale,
     exchange or transfer pursuant to the second Offer, and (ii) with respect to
     securities not tendered for sale, exchange or transfer pursuant to the
     first Offer, whether to tender or not to tender such securities for sale,
     exchange or transfer pursuant to the second Offer. The Trustee shall follow
     all such instructions received in a timely manner from Participants in the
     same manner as provided in Subsection (a) above. With respect to any
     further Offer for any Company Stock received by the Trustee and subject to
     any earlier Offer (including successive Offers from one or more existing
     offerors), the Trustee shall act in the same manner as described above.

          (d)     With respect to any Offer received by the Trustee, the Trustee
     shall distribute, at the Company's expense, copies of all relevant
     material, including, but not limited to, material filed with the Securities
     and Exchange Commission with such Offer or regarding such Offer, and shall
     seek confidential written instructions from each Participant who is
     entitled to respond to such Offer pursuant to Subsection (a) or (b) above.
     The identities of Participants, the amount of Company Stock held in Company
     Stock Fund subaccounts, and the value of such account, shall be determined
     from the list of Participants delivered to the Trustee by the Recordkeeper
     (as defined below). The Recordkeeper shall take all reasonable steps
     necessary to provide the Trustee with the latest possible information. For
     purposes of this Section, the "Recordkeeper" shall mean such person or
     entity appointed by the Committee to receive Participant designations and
     instructions pursuant to the provisions of this Plan and to carry out such
     other administrative duties and responsibilities under the Plan as shall be
     agreed to by the Committee and the Recordkeeper.

          (e)     The Trustee shall distribute and/or make available to each
     Participant who is entitled to respond to an Offer pursuant to Subsection
     (a) or (b) above an instruction form to be used by each such Participant
     who wishes to instruct the Trustee. The instruction form shall state that
     (i) if the Participant fails to return an instruction form to the Trustee
     by the indicated deadline, the Company Stock for which he/she is entitled
     to give instructions will not be sold, exchanged or transferred pursuant to
     such Offer, (ii) the Participant will not be a Named Fiduciary (as
     described in Subsection (j) below) with respect to shares for which he/she
     is entitled to give instructions, and (iii) the Company acknowledges and
     agrees to honor the confidentiality of the Participant's instructions to
     the Trustee.

          (f)     Each Participant may choose to instruct the Trustee in one of
     the following two ways: (i) not to sell, exchange or transfer any shares of
     Company Stock for which he/she is entitled to give instructions, or (ii) to
     sell, exchange or transfer all Company Stock for which he/she is entitled
     to give instructions. The Trustee shall follow up with additional mailings
     and postings of bulletins, as reasonable under the time constraints then
     prevailing, to obtain instructions from Participants not otherwise
     responding to such requests for instructions. The Trustee shall then sell,
     exchange or transfer shares according to instructions from Participants,
     and shares for which no instructions are received shall not be sold,
     exchanged or transferred.

          (g)     The Company shall furnish former Participants who have
     received distributions of Company Stock so recently as to not be
     shareholders of record with the information given to Participants pursuant
     to Subsections (d), (e) and (f) of this Plan. The Trustee is hereby

                                       38
<PAGE>
     authorized to sell, exchange or transfer pursuant to an Offer any Company
     Stock it may receive from such former Participants in accordance with
     appropriate instructions from them.

          (h)     Neither the Committee nor the Trustee shall express any
     opinion or give any advice or recommendation to any Participant concerning
     the Offer, nor shall they have any authority or responsibility to do so.
     The Trustee has no duty to monitor or police the party making the Offer;
     provided, however, that if the Trustee becomes aware of activity which on
     its face reasonably appears to the Trustee to be materially false,
     misleading, or coercive, the Trustee shall demand promptly that the
     offending party take appropriate corrective action. If the offending party
     fails or refuses to take appropriate corrective action, the Trustee shall
     communicate with affected Participants in such manner as it deems
     advisable.

          (i)     The Trustee shall not reveal or release a Participant's
     instructions to the Company, its officers, directors, employees, or
     representatives. If some, but not all, Company Stock held by the Trust is
     sold, exchanged, or transferred pursuant to an Offer, the Company, with the
     Trustee's cooperation, shall take such action as is necessary to maintain
     the confidentiality of Participant's records, including, without
     limitation, establishment of a security system and procedures which
     restrict access to Participant records and retention of an independent
     agent to maintain such records. If an independent record keeping agent is
     retained, such agent must agree, as a condition of its retention by the
     Company, not to disclose the composition of any Participant Accounts to the
     Company, its officers, directors, employees, or representatives. The
     Company acknowledges and agrees to honor the confidentiality of
     Participants' instructions to the Trustee.

          (j)     No Participant shall be a Named Fiduciary (as that term is
     defined in ERISA Section 402(a)(2)) with respect to Company Stock for which
     he/she is entitled to issue instructions in accordance with Subsection (a)
     above solely for purposes of exercising the rights of a shareholder with
     respect to an Offer pursuant to this Section 8.6 and voting rights pursuant
     to Section 8.5.

          (k)     In the event a court of competent jurisdiction shall issue to
     the Plan, the Company or the Trustee an opinion or order, which shall, in
     the opinion of counsel to the Company or the Trustee, invalidate, in all
     circumstances or in any particular circumstances, any provision or
     provisions of this Section regarding the determination to be made as to
     whether or not Company Stock held by the Trustee shall be sold, exchanged
     or transferred pursuant to an Offer or cause any such provision or
     provisions to conflict with securities laws, then, upon notice thereof to
     the Company or the Trustee, as the case may be, such invalid or conflicting
     provisions of this Section shall be given no further force or effect. In
     such circumstances the Trustee shall have no discretion as to whether or
     not the Company Stock held in the Trust shall be sold, exchanged, or
     transferred unless required under such order or opinion, but shall follow
     instructions received from Participants, to the extent such instructions
     have not been invalidated by such order or opinion. To the extent required
     to exercise any residual fiduciary responsibility with respect to such
     sale, exchange or transfer, the Trustee shall take into account in

                                       39
<PAGE>
     exercising its fiduciary judgment, unless it is clearly imprudent to do so,
     directions timely received from Participants, as such directions are most
     indicative of what action is in the best interests of Participants.
8.7  Confidentiality Procedures.

     The Committee shall establish procedures intended to ensure the
confidentiality of information relating to Participant transactions involving
Company Stock, including the exercise of voting, tender and similar rights. The
Committee shall also be responsible for ensuring the adequacy of the
confidentiality procedures and monitoring compliance with such procedures. The
Committee may, in its sole discretion, appoint an independent fiduciary to carry
out any activities that it determines involve a potential for undue Company
influence on Participants with respect to the exercise of their rights as
shareholders.
8.8  Securities Law Limitation.

     Neither the Committee nor the Trustee shall be required to engage in any
transaction, including, without limitation, directing the purchase or sale of
Company Stock, which it determines in its sole discretion might tend to subject
itself, its members, the Plan, the Company, or any Participant or Beneficiary to
a liability under federal or state securities laws.

                                       40
<PAGE>
ARTICLE IX
VESTING; PAYMENT OF PLAN BENEFITS

9.1  Vesting.

          (a)     Each Participant shall at all times be one hundred percent
     (100%) vested in his/her Accounts under the Plan other than his/her Company
     Contribution Account. Each Participant shall become vested in his/her
     Company Contribution Account according to the table set forth below:

          Number of One-Year
           Periods of Service       Vested Interest
          ---------------------     ---------------
          Less than two                    0%
          Two but less than three         20%
          Three but less than four        40%
          Four but less than five         60%
          Five but less than six          80%
          Six or more                    100%

          (b)     Effective December 1, 2000, a Participant who is actively
     providing services to the Company shall become vested in his/her Company
     Contribution Account according to the table set forth below:

          Number of One-Year
           Periods of Service       Vested Interest
          ---------------------     ---------------
          Less than two                   0%
          Two but less than three        25%
          Three but less than four       50%
          Four but less than five        75%
          Five or more                  100%

          (c)     Notwithstanding the foregoing, a Participant shall become
     one hundred percent (100%) vested in his/her Company Contribution Account
     upon the occurrence of the following while he/she is employed by the
     Company or an Affiliated Company: his/her attainment of age 65, his/her
     death, or his/her termination of employment as a result of Total and
     Permanent Disability, as defined in Section 2.40.
9.2  Distribution Upon Retirement.

          (a)     A Participant may retire from the employment of the Company on
     his/her Normal Retirement Date. If the Participant continues in the service
     of the Company beyond his/her Normal Retirement Date, he/she shall continue
     to participate in the Plan in the same manner as Participants who have not
     reached their Normal Retirement Dates. At the subsequent termination of the
     Participant's employment on his/her Postponed Retirement Date, his/her
     Distributable Benefit shall be based upon the Vested Interest of his/her
     Accounts as of the applicable Valuation Date determined with reference to

                                       41
<PAGE>
     the date of his/her subsequent termination of employment. After a
     Participant has reached his/her Normal Retirement Date, any termination of
     the Participant's employment (other than by reason of death) shall be
     deemed a Normal Retirement.

          (b)     Distribution as provided in Section 9.2(a) shall be made or
     commence not later than sixty (60) days after the later of

               (i)     the close of the Plan Year in which occurs the
          Participant's Normal Retirement Date or

               (ii)     the date the Participant's employment with the Company
          and all Affiliated Companies terminates.

          (c)     Notwithstanding the foregoing, distribution of a Participant's
     Distributable Benefit shall be made or commence not later than his/her
     "Required Beginning Date" as determined in accordance with this Subsection:

               (i)     Except as provided in (ii) below, a Participants
          "Required Beginning Date" shall mean the April 1 following the later
          of the calendar year in which the Participant attains age 70-1/2, or
          the calendar year in which the Participant incurs a severance. A
          Participant who attains age 70-1/2 and is an Employee on the last day
          of the calendar year in which he/she attains age 70-1/2 after December
          31, 1995 and before January 1, 1999, shall be permitted, but not
          required, to take a distribution for any such year in accordance with
          the provisions of Section 401(a)(9) of the Code.

               (ii)     In the case of a Participant who is a "5-percent owner"
          within the meaning of Section 401(a)(9) of the Code, or a Participant
          who attained age 70-1/2 prior to January 1, 1996," Required Beginning
          Date" shall mean the April 1 following the calendar year in which the
          Participant attains age 70-1/2, whether or not such Participant has
          incurred a severance or whether or not the Participant consents to the
          distribution.

               (iii)     To the extent required to comply with Section 401(a)(9)
          of the Code, the Participant's Distributable Benefit determined as of
          the December 31 of the calendar year in which his/her Required
          Beginning Date occurs and the December 31 of each subsequent calendar
          year shall be distributed not later than the December 31 of the next
          following calendar year.
9.3  Distribution Upon Death Prior to Commencement of Benefits.

          (a)     Upon the death of a Participant prior to the commencement of
     his/her benefits under this Plan, the Committee shall direct the Trustee to
     make a distribution of the Participant's Distributable Benefit in the Trust
     Fund in a lump sum (provided that his/her entire Distributable Benefit
     shall be distributed within five (5) years of such Participant's death) to
     the Beneficiary designated by the deceased Participant, except as provided
     in Section 9.10.

                                       42
<PAGE>
          (b)     Distribution as provided in Section 9.3(a) shall be made or
     commence to be made not later than sixty (60) days after the close of the
     Plan Year in which all facts required by the Committee to be established as
     a condition of payment shall have been established to the satisfaction of
     the Committee.
9.4  Distribution Upon Death After Commencement of Benefits.

          (a)     Upon the death of a Participant after commencement of his/her
     benefits but prior to the distribution of his/her entire Distributable
     Benefit in the Trust Fund to which he/she is entitled, the Committee shall
     direct the Trustee to make a distribution of the balance to which the
     deceased Participant was entitled, to the Beneficiary designated by the
     deceased Participant, except as provided in Section 9.10.

          (b)     Distributions as provided in Section 9.4(a) shall be made or
     commence to be made not later than sixty (60) days after the close of the
     Plan Year in which all facts required by the Committee to be established as
     a condition of payment shall have been established to the satisfaction of
     the Committee, and such distributions shall be paid for the remainder of
     the period over which distributions were being made prior to the
     Participant's death.
9.5  Distribution Upon Disability Prior to Retirement Date.

          (a)     Upon the termination of employment of a Participant as a
     result of Total and Permanent Disability, which shall be certified by a
     physician designated or approved by the Committee, his/her Distributable
     Benefit in the Trust Fund shall be distributed to him/her in the manner
     provided in Section 9.7.

          (b)     Subject to Section 9.6(c), distribution as provided in Section
     9.5(a) shall be made or commence to be made not later than sixty (60) days
     after the close of the Plan Year in which all facts required by the
     Committee to be established as a condition of payment shall have been
     established to the satisfaction of the Committee.
9.6  Termination of Employment Prior to Normal Retirement Date.

          (a)     Subject to the provisions of Section 9.6(b) below, if a
     Participant's employment for the Participating Employer and all Affiliated
     Companies terminates prior to age 65, payment of his/her Distributable
     Benefit shall be made or commence as soon as administratively feasible
     following age 65 in accordance with Section 9.7, or prior to age 65 in
     accordance with Subsection 9.6(b). Unless the Participant's Distributable
     Benefit is payable prior to age 65 in accordance with (b), the Participant
     shall be deemed to have elected to defer distribution until age 65. In no
     event shall such distribution be later than sixty (60) days after the close
     of the Plan Year in which the Participant attains age 65.

          (b)     If the Participant makes an election in accordance with (c)
     below (and without regard to any such election if the Participant's
     Distributable Benefit does not exceed $5,000 as of the date of
     distribution), payment of his/her Distributable Benefit in accordance with
     Section 9.7 shall be made or commence on an earlier date which is prior to
     the date the Participant attains age 65.

                                       43
<PAGE>
          (c)     Any election by a Participant to receive payment of his/her
     Distributable Benefit prior to age 65 shall not be valid unless such
     election is made both (A) after the Participant receives a notice advising
     him/her of his/her right to defer payment to age 65, and (B) within the
     ninety (90) day period ending on the Participant's "Benefit Starting Date."
     The notice to the Participant advising him/her of his/her right to defer
     payment shall be given no less than thirty (30) nor more than ninety (90)
     days prior to the Participant's Benefit Starting Date (or a summary thereof
     if the notice has been given prior to the start of the 90-day notice
     period). A Participant may waive the thirty (30) day notice requirement by
     making an affirmative election to receive or commence payment of his/her
     Distributable Benefit. For purposes of this Subsection(c), "Benefit
     Starting Date" shall mean the first day of the first period for which the
     Participant's Distributable Benefit is paid.

          (d)     In the event a Participant is partially vested in his/her
     Company Contributions Account under the Plan as of the date his/her
     employment with the Participating Employer and all Affiliated Companies
     terminates, the portion of such Account which is not vested shall be
     forfeited as of the earlier of (i) the date such Account is distributed to
     him/her (or, if the distribution is made in periodic payments, on the date
     the first such payment is made) or (ii) subject to direction by the
     Committee, the date he/she incurs five (5) consecutive one-year Periods of
     Severance. If the Participant has zero (0) Vested Interest in his/her
     Company Contribution Account as of the date his/her employment with the
     Participating Employer and all Affiliated Companies terminates, such
     Participant shall be deemed to have received distribution of his/her Vested
     Interest in such Account as of such date and the Account shall be
     forfeited. Forfeited amounts shall be restored to the Company Contributions
     Account of a Participant who is re-employed as an Eligible Employee, as
     provided in Section 9.9.

          (e)     Subject to the requirements of Section 13.7, if a Participant
     ceases to be an Employee by reason of the disposition by the Participating
     Employer or an Affiliated Company of either (i) substantially all of the
     assets used by the Company or an Affiliated Company, as the case may be, in
     a trade or business, or (ii) the interest of the Participating Employer or
     an Affiliated Company, as the case may be, in a subsidiary, such
     Participant shall be entitled to payment of his/her Distributable Benefit
     as if, for purposes of this Plan only, such event constitutes a termination
     of employment.
9.7  Forms and Methods of Distributions.

          (a)     Distributions from the Plan shall be in cash, except that any
     portion of a Participant's Distributable Benefit held in the Company Stock
     Fund following the Participant's termination of employment with the Company
     and all Affiliated Companies may be paid in shares of Company Stock if the
     Participant makes an election in accordance with this Section 9.7(a) and
     such other procedures established by the Committee, to have such payment
     made in shares of Company Stock in lieu of cash (which election may apply
     to the payment of a direct rollover in accordance with Section 9.8). The
     value of any fractional shares attributable to a Participant's Company
     Stock Fund subaccount shall be distributable only in cash.

                                       44
<PAGE>
               (i)     If the portion of the Participant's Distributable Benefit
          held the Participant's Company Stock Fund subaccount is distributed in
          cash, the value of the Participant's Company Stock Fund account shall
          be determined as of the Valuation Date the distribution is processed.

               (ii)     Within a reasonable period of time (at least thirty (30)
          days) prior to the date such Participant's Distributable Benefit is to
          be paid, the Committee shall notify the Participant of his/her right
          to elect to have payment of the portion of his/her Distributable
          Benefit held in his/her Company Stock Fund subaccount made in the form
          of a Company Stock distribution in lieu of cash (with the value of
          fractional shares paid in cash).

               (iii)     Upon being so notified, the Participant shall have a
          reasonable time (ninety (90) days) in which to file an election to
          have such payment made in Company Stock.

               (iv)     If, within ninety (90) days after receiving notification
          of his/her right to elect the form of payment of the portion of
          his/her Distributable Benefit held in the Company Stock Fund, the
          Participant fails to file an election as to the form of such payment,
          payment shall be made in cash.

          (b)     Except as provided in (c) below, distributions under Sections
     9.2, 9.5 and 9.6 shall be made by one of the following methods, as the
     Participant may elect:

               (i)     A lump sum;

               (ii)     Monthly, quarterly or annual installments over a period
          certain not to exceed fifteen (15) years, as the Participant elects;

          (c)     In the case of a Participant whose Distributable Benefit does
     not exceed $5,000 as of the date of distribution, such Participant's
     Distributable Benefit shall be paid in a lump sum only, and such
     Participant shall not be eligible to elect payment in installments. If a
     Participant has commenced to receive installment payments in accordance
     with Subsection (b)(ii) above, no lump sum payment of the remaining
     Distributable Benefit may be made without the consent of the Participant.

          (d)     If payment of a Participant's Distributable Benefit is made in
     installments in accordance with Subsection (b)(ii) above, the amount to be
     distributed each year must be at least an amount equal to the quotient
     obtained by dividing the Participant's Distributable Benefit by the life
     expectancy of the Participant or the joint and last survivor expectancy of
     the Participant and designated Beneficiary. Life expectancy and joint and
     last survivor expectancy are computed by the use of the return multiples
     contained in Treasury Regulations Section 1.72-9. For purposes of this
     computation, a Participant's life expectancy shall be recalculated no more
     frequently than annually; provided, however, the life expectancy of a
     non-spouse Beneficiary shall not be recalculated. If the Participant's
     Spouse is not the designated Beneficiary, the method of distribution
     selected must assure that at least 50 percent of the present value of the
     Participant's Distributable Benefit is paid within the life expectancy of
     the Participant.

                                       45
<PAGE>
9.8  Election for Direct Rollover of Vested Interest to Eligible Retirement
Plan.

          (a)     To the extent required by Section 401(a)(31) of the Code, a
     Participant whose Distributable Benefit becomes payable in an "eligible
     rollover distribution" as defined in (b)(i) below, shall be entitled to
     file an election for a direct rollover of all or a portion of the taxable
     portion of his/her Distributable Benefit to an "eligible retirement plan,"
     as defined in (b)(ii) below. Any non-taxable portion of a Participant's
     Distributable Benefit shall be payable to the Participant, as provided in
     9.7 above. For purposes of this Article, a Participant who makes a direct
     rollover election in accordance with this Section 9.8 shall be deemed to
     have received payment of his/her Distributable Benefit as of the date
     payment is made from the Plan.

          (b)     For purposes of this Section,

               (i)     an "eligible rollover distribution" shall mean any
          distribution of all or any portion of the Participant's Distributable
          Benefit, except that an eligible rollover distribution does not
          include: any distribution that is one of a series of substantially
          equal periodic payments (not less frequently than annually) made for
          the life (or life expectancy) of the Participant or the joint lives
          (or joint life expectancies) of the Participant and the Participants
          designated Beneficiary, or for a specified period of ten years or
          more; any distribution to the extent such distribution is required
          under Section 401(a)(9) of the Code; and the portion of any
          distribution that is not includible in gross income (determined
          without regard to the exclusion for net unrealized appreciation with
          respect to employer securities), and, to the extent required under
          Code Section 402(c)(4), any distribution of Compensation Deferral
          Contributions for Hardship.

               (ii)     an "eligible retirement plan" shall mean any plan
          described in Code Section 402(c)(8)(B), except that such plan must be
          a defined contribution plan, the terms of which permit the acceptance
          of a direct rollover from a qualified plan.

          (c)     A Participant's direct rollover election under this Section
     shall be made in accordance with rules and procedures established by the
     Committee and shall specify the dollar or percentage amount of the direct
     rollover, the name and address of the eligible retirement plan selected by
     the Participant and such additional information as the Committee deems
     necessary of appropriate in order to implement the Participant's election.
     It shall be the Participant's responsibility to confirm that the eligible
     retirement plan designated in the direct rollover election will accept the
     direct rollover of the taxable portion of his/her Distributable Benefit.

          (d)     At least thirty (30) days, but nor more than ninety (90) days,
     prior to the date a Participant's Distributable Benefit becomes payable, or
     as otherwise required under Code Section 402(f), the Participant shall be
     given notice (the "402(f) Notice") of any right he/she may have to elect a
     direct rollover of the taxable portion of his/her Distributable Benefit to
     an eligible retirement plan (or a summary of the 402(f) Notice if that
     notice is given prior to the start of the 90-day notice period); provided,

                                       46
<PAGE>
     however, a Participant who has received the 402(f) Notice and, if
     applicable, the summary thereof, may waive the thirty (30) day notice
     requirement by making an affirmative election to make or not to make a
     direct rollover of all or a portion of his/her Distributable Benefit.

          (e)     If a Participant who has attained age 65 or whose
     Distributable Benefit does not exceed $5,000 at the date of distribution,
     fails to file a properly completed direct rollover election with the
     Committee within ninety (90) days after the later of the date the 402(f)
     Notice or the date the summary is given, or if the Committee is unable to
     effect the rollover within a reasonable time after the election is filed
     with the Committee due to the failure of the Participant to take such
     actions as may be required by the eligible retirement plan before it will
     accept the rollover, the Participant's Distributable Benefit shall be paid
     in accordance with Section 9.7, after withholding any applicable income
     taxes.

          (f)     If the eligible retirement plan specified by the Participant
     will not accept a direct rollover of any Company Stock includible in the
     taxable portion of the Participant's Distributable Benefit, such Company
     Stock will be distributed to the Participant.

          (g)     To the extent required by Section 401(a)(31) of the Code, if
     all or a portion of a Participant's Distributable Benefit is payable in a
     single sum distribution to the Participant's surviving Spouse, or to a
     former Spouse in accordance with a "qualified domestic relations order,"
     such surviving Spouse or former Spouse shall be entitled to elect a direct
     rollover of all or a portion of such distribution to an individual
     retirement account or an individual retirement annuity in accordance with
     the provisions of this Section.
9.9  Forfeitures/Repayment.

          (a)     Amounts forfeited in accordance with Section 9.6(d) shall be
     applied as soon as practicable to reduce future Matching Contributions.

          (b)     If the case of a partially vested Participant who received all
     or a portion of his/her Vested Interest in his/her Company Contributions
     Account following termination of employment with the Participating Company
     and all Affiliated Companies, there shall be restored to the Participant's
     Company Contributions Account the dollar amount of any non-vested portion
     of such Account that was forfeited in accordance with Subsection 9.6(d) if,
     in the event of his/her reemployment as an Eligible Employee, he/she repays
     the total amount previously distributed from his/her Company Contributions
     Account; provided, however, that no such repayment shall be permitted
     unless such repayment is made prior to the date the Participant incurs five
     (5) consecutive one-year Periods of Severance and prior to the fifth
     anniversary of his/her Employment Commencement Date following the Period of
     Severance.

          (c)     In the case of a non-vested Participant who is deemed to have
     received payment of his/her Vested Interest in his/her Company Contribution
     Account upon termination of employment with the Participating Company and
     all Affiliated Companies, as provided in Section 9.6(d), the dollar amount
     of his/her Company Contributions Account previously forfeited shall

                                       47
<PAGE>
     automatically be restored if the Participant is re-employed as an Eligible
     Employee prior to the date the Participant incurs five (5) consecutive
     one-year Periods of Severance.
9.10 Withdrawals.

     Except as provided in this Section 9.10, no amounts may be withdrawn by a
Participant prior to his/her termination of employment.

          (a)     Each Participant may twice each Plan Year make a withdrawal
     from his/her Participant Voluntary Contribution Account for any reason by
     requesting such withdrawal in accordance with procedures prescribed or
     approved by the Committee.

          (b)     Each Participant may once in each Plan Year make a withdrawal
     from his/her Compensation Deferral Account in an amount determined by the
     Committee after considering a request by such Participant and finding that
     the withdrawal is necessary to relieve Hardship to the Participant or
     his/her family. For purposes of this Section 9.10(b), a withdrawal may be
     considered to be necessary on account of a Hardship of the Participant if
     the Committee determines that the amount required to meet such Hardship is
     not readily available to the Participant from other resources, in
     accordance with regulations prescribed by the Secretary of the Treasury
     under Section 401(k) of the Code. A distribution generally may be treated
     as necessary on account of a Hardship of a Participant if the Committee
     reasonably relies on the Participant's representations to the Committee,
     unless the Committee has actual knowledge to the contrary, that the
     Hardship cannot be relieved

               (i)     through reimbursement or compensation by insurance or
          otherwise,

               (ii)     by reasonable liquidation of assets, if such liquidation
          would not itself cause an immediate and heavy financial need,

               (iii)     by the cessation of Participant Compensation Deferral
          Contributions to the Plan, or

               (iv)     by other distributions or non-taxable loans from plans
          of the Company or any other employer, or by borrowing from commercial
          sources on reasonable commercial terms, unless the obligation to repay
          the loan would be inconsistent with the purpose of the withdrawal.

     For purposes of this Section 9.10(b), a Participant's resources shall be
     deemed to include those assets of his/her spouse and minor children that
     are reasonably available to the Participant.

          (c)     The amount of the Participant's Compensation Deferral
     Contributions available for withdrawal under Section 9.10(b) shall be the
     lesser of (i) the total of such Compensation Deferral Contributions, less
     any such amounts previously withdrawn or (ii) the value of the
     Participant's Compensation Deferral Contributions as of the Valuation Date
     immediately preceding the Committee's determination authorizing such

                                       48
<PAGE>
     withdrawal. Withdrawals under Section 9.10(b) shall be considered as made
     from the most recent contributions by Participants. Payment of a withdrawal
     shall be made only in cash and shall be allocated pro rata among the
     Participant's Investment Fund subaccounts, including any Company Stock Fund
     subaccount. The amount at the election of the Participant so withdrawn
     shall be paid to the Participant in a cash lump sum.

          (d)     A withdrawal from the Participant's Compensation Deferral
     Contributions Account for Hardship shall result in an automatic 90-day
     suspension of a Participant's right to make Compensation Deferral
     Contributions, Participant Voluntary Contributions, and have Matching
     Contributions made on his/her behalf. It shall be the responsibility of
     Participant whose right to make contributions has been suspended under this
     Subsection (d) to file a new contribution election in accordance with
     Article V if he/she wishes to resume contributions following the expiration
     of the 90-day suspension period. Neither the Committee, the Company, a
     Participating Employer nor the Trustee shall have an obligation to notify
     such Participant that the suspension period provided under this Subsection
     (d) has expired.

          (e)     While still an Employee, a Participant who has attained at
     least age fifty-nine and one-half (59-1/2) may, in accordance with such
     procedures as may be prescribed or approved by the Committee, make an
     election to withdraw all or a portion of his/her Accounts, to the extent
     he/she is vested in such Accounts. The amount so withdrawn shall be paid to
     the Participant in a lump sum only and shall be allocated pro rata among
     the Participant's Investment Fund subaccounts, including any Company Stock
     Fund subaccount.
9.11 Designation of Beneficiary.

          (a)     Subject to the provisions of Subsection 9.11(b) below, each
     Participant shall have the right to designate a Beneficiary or
     Beneficiaries to receive his/her Vested Interest in the Trust Fund in the
     event of his/her death before receipt of his/her entire interest in the
     Trust Fund. This designation is to be made on the form prescribed by and
     delivered to the Committee. Subject to the provisions of Subsection 9.11(b)
     below, a Participant shall have the right to change or revoke any such
     designation by filing a new designation or notice of revocation with the
     Committee, and no notice to any Beneficiary nor consent by any Beneficiary
     shall be required to effect any such change or revocation.

          (b)     If a Participant designates a Beneficiary and on the date of
     his/her death has a Spouse who is not such Beneficiary, no effect shall be
     given to such designation unless such Spouse has consented or thereafter
     consents in writing to such designation and such consent is witnessed by a
     notary public. A Spouse's consent to a Beneficiary designation is not
     required under the following circumstances:

               (i)     if it is established to the satisfaction of the Committee
          that there is no Spouse; or

               (ii)     if the Participant's Spouse cannot be located; or

                                       49
<PAGE>
               (iii)     because of other circumstances under which a Spouse's
          consent is not required in accordance with applicable Treasury or
          Department of Labor Regulations.

     The Committee shall have absolute discretion as to whether the consent of a
     Spouse shall be required. The provisions of this Section 9.11 shall not be
     construed to place upon the Company or the Committee any duty or obligation
     to require the consent of a Spouse for the purpose of protecting the rights
     or interests of present or former Spouses of Participants, except to the
     extent required to comply with Code Section 401(a)(11) or Section 205 of
     ERISA.

          (c)     If a deceased Participant shall have failed to designate a
     Beneficiary, or if the Committee shall be unable to locate a designated
     Beneficiary after reasonable efforts have been made, or if for any reason
     (including but not limited to application of the rules in Subsection
     9.11(b)) the designation shall be legally ineffective, or if the
     Beneficiary shall have predeceased the Participant or dies within 30 days
     of the death of the Participant without effectively designating a successor
     Beneficiary, any distribution required to be made under the provisions of
     this Plan shall commence within one (1) year after the Participant's death
     to the person or persons included in the highest priority category among
     the following, in order of priority:

               (i)     The Participant's surviving Spouse;

               (ii)    The Participant's surviving children, including adopted
          children;

               (iii)   The Participant's surviving parents; or

               (iv)    The Participant's estate.

     The determination by the Committee as to which persons, if any, qualify
     within the foregoing categories shall be final and conclusive upon all
     persons. Notwithstanding the preceding provisions of this Section 9.11(c),
     distribution made pursuant to this Subsection 9.11(c) shall be made to the
     Participant's estate if the Committee so determines in its discretion.

          (d)     In the event that the deceased Participant was not a resident
     of California at the date of his/her death, the Committee, in its
     discretion, may require the establishment of ancillary administration in
     California. In the event that a Participant shall predecease his/her
     Beneficiary and on the subsequent death of the Beneficiary a remaining
     distribution is payable under the applicable provisions of this Plan, the
     distribution shall be payable in the same order of priority categories as
     set forth above but determined with respect to the Beneficiary, subject to
     the same provisions concerning non-California residency, the unavailability
     of an estate representative and/or the absence of administration of the
     Beneficiary's estate as are applicable on the death of the Participant.

          (e)     The Committee shall not be required to authorize any payment
     to be made to any person following a Participant's death, whether or not
     such person has been designated by the Participant as a Beneficiary, if the

                                       50
<PAGE>
     Committee determines that the Plan may be subject to conflicting claims in
     respect of said payment for any reason, including, without limitation, the
     designation or continuation of a designation of a Beneficiary other than
     the Participant's Spouse without the consent of such Spouse to the extent
     such consent is required by Section 401(a)(11) of the Code. In the event
     the Committee determines in accordance with this Section 9.11(e) not to
     make payment to a designated Beneficiary, the Committee shall take such
     steps as it determines appropriate to resolve such potential conflict.
9.12 Facility of Payment.

     If any payee under the Plan is a minor or if the Committee reasonably
believes that any payee is legally incapable of giving a valid receipt and
discharge for any payment due him/her, the Committee may have the payment, or
any part thereof, made to the person (or persons or institution) whom it
reasonably believes is caring for or supporting the payee, unless it has
received due notice of claim therefore from a duly appointed guardian or
committee of the payee. Any payment shall be a payment from the Accounts of the
payee and shall, to the extent thereof, be a complete discharge of any liability
under the Plan to the payee.
9.13 Payee Consent.

     A Participant's Accounts may not be distributed prior to his/her attainment
of age 65 without his/her consent if his/her Distributable Benefit exceeds
$5,000 at the date of distribution.
9.14 Additional Documents.

          (a)     The Committee or Trustee, or both, may require the execution
     and delivery of such documents, papers and receipts as the Committee or
     Trustee may determine necessary or appropriate in order to establish the
     fact of death of the deceased Participant and of the right and identity of
     any Beneficiary or other person or persons claiming any benefits under this
     Article IX.

          (b)     The Committee or the Trustee, or both, may, as a condition
     precedent to the payment of death benefits hereunder, require an
     inheritance tax release and/or such security as the Committee or Trustee,
     or both, may deem appropriate as protection against possible liability for
     state or federal death taxes attributable to any death benefits.
9.15 Loans.

          (a)     From time to time, the Committee may adopt procedures whereby
     a Participant may borrow from his/her Vested Interest in his/her Accounts.
     In addition to such other requirements as may be imposed by applicable law,
     any such loan shall bear a reasonable rate of interest, shall be adequately
     secured by proper collateral, and shall be repaid within a specified period
     of time according to a repayment schedule.

          (b)     In connection with the requirements set forth in (a) above,
     the Committee shall establish the applicable interest rate at an annual
     percentage rate. For loans certified by the Participant to be used for the
     purchase of the Participant's principal residence, such interest rate shall
     be equal to the prime rate for home loans as published in the Wall Street

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<PAGE>
     Journal as of the first working day of the month (at the time the loan is
     approved). For all other loans, such interest rate shall be equal to the
     prime rate for home loans as published in the Wall Street Journal as of the
     first working day of the month (at the time the loan is approved) plus two
     percent (2%). Any loan shall by its terms require repayment within five (5)
     years in substantially level payments made not less frequently than
     quarterly, except that the repayment period may, if approved by the
     Committee, be up to a maximum of fifteen (15) years in the case of a loan
     certified by the Participant to be used in connection with the purchase of
     any dwelling unit which within a reasonable time is to be used (determined
     at the time the loan is made) as a principal residence of the Participant.
     Without prejudice to the right of any Participant and the Trustee to enter
     into other appropriate arrangements to secure repayment of a loan, a loan
     to a Participant hereunder may be secured by an interest in such
     Participant's Accounts.

          (c)     In no event shall the principal amount of a loan hereunder, at
     the time the loan is made, together with the outstanding balance of all
     other loans to the Participant under this Plan, exceed the lesser of:

               (i)     fifty percent (50%) of the value of the Participant's
          Vested Interest in his/her Accounts under this Plan, determined as of
          the applicable Valuation Date for each Investment Fund preceding the
          date on which the Participant's loan application is completed in form
          satisfactory to the Committee, or

               (ii)     fifty thousand dollars ($50,000) reduced by the excess
          of the Participant's highest loan balance during the preceding
          12-month period, over the Participant's outstanding loan balance as of
          the date of the new loan.

     No loan less than five hundred dollars ($500) will be made. Unless
     otherwise determined by the Committee, no Participant may have more than
     two loans outstanding under this Plan on any date.

          (d)     Each Participant desiring to enter into a loan arrangement
     pursuant to this Section 9.15 shall apply for a loan in accordance with
     such procedures as may be prescribed or approved by the Committee. Such a
     Participant may be required to execute such written agreements as may be
     necessary or appropriate to establish a bona fide debtor-creditor
     relationship between such Participant and the Trustee and to protect
     against the impairment of any security for said loan. To the extent
     determined by the Committee, loan set-up fees and annual maintenance fees
     may be charged to and deducted from a Participant's Accounts.

          (e)     Any loan made to a Participant shall be secured by a
     hierarchical portion of his/her Vested Interest in his/her Investment Fund
     subaccounts, including any Company Stock Fund subaccount, as specified by
     the Committee and explained in loan rules furnished to Participants. For
     purposes of funding a loan to a Participant, the value of a Participant's
     Vested Interest in his/her Company Stock Fund subaccount shall be
     determined as the Valuation Date the loan is processed. The Committee may
     establish a monthly processing date for approved loan applications.
     Repayments of a loan by a Participant shall be invested among the
     Participant's Investment Fund subaccounts in accordance with the

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<PAGE>
     Participant's Future Contributions investment election then in effect, as
     provided in Section 7.4(c)(ii).

          (f)     Loans shall be repaid in accordance with the specified
     repayment schedule. Notwithstanding the specified repayment schedule,
     however, the full amount of any outstanding loan shall be due and payable
     upon the Participant's termination of employment for any reason, including
     death. Upon a Participant's termination of employment, the Participant's
     Distributable Benefit shall be reduced by any outstanding loan amount which
     has become due and payable under the foregoing rule or otherwise, and which
     is secured by the Participant's Distributable Benefit, and such loan amount
     shall be treated as distributed from the Plan to the Participant, or
     his/her Beneficiary, if applicable. Notwithstanding the foregoing, upon a
     Participant's termination of employment, a Participant may elect to (i)
     repay the outstanding amount of the loan, or (ii) treat the outstanding
     loan amount as a partial distribution.

          (g)     An existing loan may be reamortized one time, provided that
     the other requirements of this Section 9.15 are satisfied at the time of
     the reamortization. Except in the case of a loan used for the purchase of
     the Participant's principal residence, at least one year must have elapsed
     after the date the original loan is funded before the loan is reamortized.
     The reamortized loan must be repaid within five years of the date the
     original loan was made, except that in the case of a loan used for the
     purchase of the Participant's principal residence, the repayment period may
     extend for up to fifteen years after the date the original loan was made.

          (h)     In the event a Participant fails to repay a loan in accordance
     with the terms of a loan agreement, such loan shall be treated as in
     default. The date of the enforcement of the security interest due to a loan
     in default shall be determined by the Committee, provided no loss of
     principal or income shall result due to any delay in the enforcement of the
     security interest due to the default. As of the date of the Participant's
     termination of employment for any reason, the Participant's Distributable
     Benefit shall be reduced by the outstanding amount of a loan which is then
     in default, including any accrued interest thereon, that is secured by the
     Participant's Distributable Benefit. Any reasonable costs related to
     collection of a loan made hereunder shall be borne by the Participant.

          (i)     To the extent required to comply with the requirements of
     Section 401(a)(4) of the Internal Revenue Code, loans hereunder shall be
     made in a uniform and nondiscriminatory manner.

     Notwithstanding any statement to the contrary above, the Plan permits a
     maximum of only two (2) loans per Participant. A Participant must have made
     one (1) year of repayments on the first loan before he/she is eligible to
     take out a second loan under the Plan; provided that the one (1) year
                                            -------- ----
     requirement does not apply if the second loan is for purposes of purchasing
     a primary residence.

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<PAGE>
ARTICLE X
VALUATION OF ACCOUNTS

10.1 Valuation of Participant Accounts.

     For purposes of payment of all or any portion of a Participant's
Distributable Benefit under this Plan, the value of a Participant's Accounts
shall be determined by the Plan's recordkeeper in accordance with rules
prescribed or approved by the Committee. Such value shall be determined as of
the Valuation Date coinciding with or immediately preceding the date payment of
the Distributable Benefit is processed. Subject to the provisions of (c) below,
in no event shall such payment be processed prior to both

          (a)     the occurrence of the event entitling the Participant or
     his/her Beneficiary to the distribution, and

          (b)     the filing of a request for payment with respect to such event
     by the Participant (or his/her Beneficiary, if applicable), and the receipt
     by the Committee of such forms and documents as the Committee may require
     before the payment is processed.

          (c)     In the case of a Participant whose Distributable Benefit does
     not exceed $5,000, payment shall be processed without regard to (b) above
     if the Participant fails to file a request for payment within ninety (90)
     days following receipt of the tax notice required under Section 9.8,
     relating to direct rollovers, and, if applicable, the notice of his/her
     right to receive payment from a Company Stock Fund subaccount in Company
     Stock.

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<PAGE>
ARTICLE XI
OPERATION AND ADMINISTRATION OF THE PLAN

11.1 Plan Administration.

          (a)     Authority to control and manage the operation and
     administration of the Plan shall be vested in a committee ("Committee") as
     provided in this Article XI.

          (b)     The members of the Committee (the number of which shall be
     determined by the Board of Directors) shall be appointed by the Board of
     Directors and shall hold office until resignation, death or removal by the
     Board of Directors. Members of the Committee may, but need not be,
     appointed by appropriate designation of a Committee heretofore constituted
     pursuant to the provisions of another employee benefit plan maintained by
     the Company.

          (c)     For purposes of ERISA Section 402(a), the members of the
     Committee shall be the Named Fiduciaries of this Plan.

          (d)     Notwithstanding the foregoing, a Trustee with whom Plan assets
     have been placed in trust or an Investment Manager appointed pursuant to
     Section 11.3 may be granted exclusive authority and discretion to manage
     and control all or any portion of the assets of the Plan.
11.2 Committee Powers.

     The Committee shall have all powers necessary to supervise the
administration of the Plan and control its operations. In addition to any powers
and authority conferred on the Committee elsewhere in the Plan or by law, the
Committee shall have, by way of illustration but not by way of limitation, the
following powers and authority:

          (a)     To allocate fiduciary responsibilities (other than trustee
     responsibilities) among the Named Fiduciaries and to designate one or more
     other persons to carry out fiduciary responsibilities (other than trustee
     responsibilities). However, no allocation or delegation under this Section
     11.2(a) shall be effective until the person or persons to whom the
     responsibilities have been allocated or delegated agree to assume the
     responsibilities. The term "trustee responsibilities" as used herein shall
     have the meaning set forth in Section 405(c) of ERISA. The preceding
     provisions of this Section 11.2(a) shall not limit the authority of the
     Committee to appoint one or more Investment Managers in accordance with
     Section 11.3.

          (b)     To designate agents to carry out responsibilities relating to
     the Plan, other than fiduciary responsibilities.

          (c)     To employ such legal, actuarial, medical, accounting, clerical
     and other assistance as it may deem appropriate in carrying out the
     provisions of this Plan, including one or more persons to render advice
     with regard to any responsibility any Named Fiduciary or any other
     fiduciary may have under the Plan.

                                       55
<PAGE>
          (d)     To establish rules and regulations from time to time for the
     conduct of the Committee's business and the administration and effectuation
     of this Plan.

          (e)     To administer, interpret, construe and apply this Plan and to
     decide all questions which may arise or which may be raised under this Plan
     by any Employee, Participant, former Participant, Beneficiary or other
     person whatsoever, including but not limited to all questions relating to
     eligibility to participate in the Plan, the amount of service of any
     Participant, and the amount of benefits to which any Participant or his/her
     Beneficiary may be entitled.

          (f)     To determine the manner in which the assets of this Plan, or
     any part thereof, shall be disbursed.

          (g)     To direct the Trustee, in writing, from time to time, to
     invest and reinvest the Trust Fund, or any part thereof, or to purchase,
     exchange, or lease any property, real or personal, which the Committee may
     designate. This shall include the right to direct the investment of all or
     any part of the Trust in any one security or any one type of securities
     permitted hereunder. Among the securities which the Committee may direct
     the Trustee to purchase are "employer securities" as defined in Code
     Section 409(l) or any successor statute thereto or "qualifying employer
     securities" within the meaning of Section 407 of ERISA.

          (h)     To perform or cause to be performed such further acts as it
     may deem to be necessary, appropriate or convenient in the efficient
     administration of the Plan.

Any action taken in good faith by the Committee in the exercise of authority
conferred upon it by this Plan shall be conclusive and binding upon the
Participants and their Beneficiaries.  All discretionary powers conferred upon
the Committee shall be absolute.  However, all discretionary powers shall be
exercised in a uniform and nondiscriminatory manner.
11.3 Investment Manager.

          (a)     The Committee, by action reflected in the minutes thereof, may
     appoint one or more Investment Managers, as defined in Section 3(38) of
     ERISA, to manage all or a portion of the assets of the Plan.

          (b)     An Investment Manager shall discharge its duties in accordance
     with applicable law and in particular in accordance with Section 404(a)(l)
     of ERISA.

          (c)     An Investment Manager, when appointed, shall have full power
     to manage the assets of the Plan for which it has responsibility, and
     neither the Company nor the Committee shall thereafter have any
     responsibility for the management of those assets.
11.4 Periodic Review.

          (a)     At periodic intervals, not less frequently than annually, the
     Committee shall review the long-run and short-run financial needs of the
     Plan and shall determine a funding policy for the Plan consistent with the
     objectives of the Plan and the minimum funding standards of ERISA, if
     applicable. In determining the funding policy the Committee shall take into

                                       56
<PAGE>
     account, at a minimum, not only the long-term investment objectives of the
     Trust Fund consistent with the prudent management of the assets thereof,
     but also the short-run needs of the Plan to pay benefits.

          (b)     All actions taken by the Committee with respect to the funding
     policy of the Plan, including the reasons therefore, shall be fully
     reflected in the minutes of the Committee.
11.5 Committee Procedure.

          (a)     A majority of the members of the Committee as constituted at
     any time shall constitute a quorum, and any action by a majority of the
     members present at any meeting, or authorized by a majority of the members
     in writing without a meeting, shall constitute the action of the Committee.

          (b)     The Committee may designate certain of its members as
     authorized to execute any document or documents on behalf of the Committee,
     in which event the Committee shall notify the Trustee of this action and
     the name or names of the designated members. The Trustee, Company,
     Participants, Beneficiaries, and any other party dealing with the Committee
     may accept and rely upon any document executed by the designated members as
     representing action by the Committee until the Committee shall file with
     the Trustee a written revocation of the authorization of the designated
     members.
11.6 Compensation of Committee.

          (a)     Members of the Committee shall serve without compensation
     unless the Board of Directors shall otherwise determine. However, in no
     event shall any member of the Committee who is an Employee receive
     compensation from the Plan for his/her services as a member of the
     Committee.

          (b)     All members shall be reimbursed for any necessary or
     appropriate expenditures incurred in the discharge of duties as members of
     the Committee.

          (c)     The compensation or fees, as the case may be, of all officers,
     agents, counsel, the Trustee, or other persons retained or employed by the
     Committee shall be fixed by the Committee.
11.7 Resignation and Removal of Members.

     Any member of the Committee may resign at any time by giving written notice
to the other members and to the Board of Directors effective as therein stated.
Any member of the Committee may, at any time, be removed by the Board of
Directors.
11.8     Appointment of Successors.

          (a)     Upon the death, resignation, or removal of any Committee
     member, the Board of Directors may appoint a successor.

          (b)     Notice of appointment of a successor member shall be given by
     the Secretary of the Company in writing to the Trustee and to the members
     of the Committee.

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<PAGE>
          (c)     Upon termination, for any reason, of a Committee member's
     status as a member of the Committee, the member's status as a Named
     Fiduciary shall concurrently be terminated, and upon the appointment of a
     successor Committee member the successor shall assume the status of a Named
     Fiduciary as provided in Section 11.1.
11.9 Records.

          (a)     The Committee shall keep a record of all its proceedings and
     shall keep, or cause to be kept, all such books, accounts, records or other
     data as may be necessary or advisable in its judgment for the
     administration of the Plan and to properly reflect the affairs thereof.

          (b)     However, nothing in this Section 11.9 shall require the
     Committee or any member thereof to perform any act which, pursuant to law
     or the provisions of this Plan, is the responsibility of the Plan
     Administrator, nor shall this Section 11.9 relieve the Plan Administrator
     from such responsibility.
11.10 Reliance Upon Documents and Opinions.

          (a)     The members of the Committee, the Board of Directors, the
     Company and any person delegated under the provisions hereof to carry out
     any fiduciary responsibilities under the Plan ("delegated fiduciary"),
     shall be entitled to rely upon any tables, valuations, computations,
     estimates, certificates and reports furnished by any consultant, or firm or
     corporation which employs one or more consultants, upon any opinions
     furnished by legal counsel, and upon any reports furnished by the Trustee.
     The members of the Committee, the Board of Directors, the Company and any
     delegated fiduciary shall be fully protected and shall not be liable in any
     manner whatsoever for anything done or action taken or suffered in reliance
     upon any such consultant or firm or corporation which employs one or more
     consultants, Trustee, or counsel.

          (b)     Any and all such things done or actions taken or suffered by
     the Committee, the Board of Directors, the Company and any delegated
     fiduciary shall be conclusive and binding on all Employees, Participants,
     Beneficiaries, and any other persons whomsoever, except as otherwise
     provided by law.

          (c)     The Committee and any delegated fiduciary may, but are not
     required to, rely upon all records of the Company with respect to any
     matter or thing whatsoever, and may likewise treat those records as
     conclusive with respect to all Employees, Participants, Beneficiaries, and
     any other persons whomsoever, except as otherwise provided by law.
11.11 Requirement of Proof.

     The Committee or the Company may require satisfactory proof of any matter
under this Plan from or with respect to any Employee, Participant, or
Beneficiary, and no person shall acquire any rights or be entitled to receive
any benefits under this Plan until the required proof shall be furnished.

                                       58
<PAGE>
11.12 Reliance on Committee Memorandum.

     Any person dealing with the Committee may rely on and shall be fully
protected in relying on a certificate or memorandum in writing signed by any
Committee member or other person so authorized, or by the majority of the
members of the Committee, as constituted as of the date of the certificate or
memorandum, as evidence of any action taken or resolution adopted by the
Committee.
11.13 Multiple Fiduciary Capacity.

     Any person or group of persons may serve in more than one fiduciary
capacity with respect to the Plan.
11.14 Limitation on Liability.

          (a)     Except as provided in Part 4 of Title I of ERISA, no person
     shall be subject to any liability with respect to his/her duties under the
     Plan unless he/she acts fraudulently or in bad faith.

          (b)     No person shall be liable for any breach of fiduciary
     responsibility resulting from the act or omission of any other fiduciary or
     any person to whom fiduciary responsibilities have been allocated or
     delegated, except as provided in Part 4 of Title I of ERISA.

          (c)     No action or responsibility shall be deemed to be a fiduciary
     action or responsibility except to the extent required by ERISA.
11.15 Indemnification.

          (a)     To the extent permitted by law, the Company shall indemnify
     each member of the Board of Directors and the Committee, and any other
     Employee of the Company with duties under the Plan, against expenses
     (including any amount paid in settlement) reasonably incurred by him/her in
     connection with any claims against him/her by reason of his/her conduct in
     the performance of his/her duties under the Plan, except in relation to
     matters as to which he/she acted fraudulently or in bad faith in the
     performance of such duties. The preceding right of indemnification shall
     pass to the estate of such a person.

          (b)     The preceding right of indemnification shall be in addition to
     any other right to which the Board member or Committee member or other
     person may be entitled as a matter of law or otherwise.
11.16 Bonding.

          (a)     Except as is prescribed by the Board of Directors, as provided
     in Section 412 of ERISA, or as may be required under any other applicable
     law, no bond or other security shall be required by any member of the
     Committee, or any other fiduciary under this Plan.

                                       59
<PAGE>
          (b)     Notwithstanding the foregoing, for purposes of satisfying its
     indemnity obligations under Section 11.15, the Company may (but need not)
     purchase and pay premiums for one or more policies of insurance. However,
     this insurance shall not release the Company of its liability under the
     indemnification provisions.
11.17 Prohibition Against Certain Actions.

          (a)     To the extent prohibited by law, in administering this Plan
     the Committee shall not discriminate in favor of any class of Employees and
     particularly it shall not discriminate in favor of highly compensated
     Employees, or Employees who are officers or shareholders of the Company.

          (b)     The Committee shall not cause the Plan to engage in any
     transaction that constitutes a nonexempt prohibited transaction under
     Section 4975(c) of the Code or Section 406(a) of ERISA.

          (c)     All individuals who are fiduciaries with respect to the Plan
     (as defined in Section 3(21) of ERISA) shall discharge their fiduciary
     duties in accordance with applicable law, and in particular, in accordance
     with the standards of conduct contained in Section 404 of ERISA.
11.18 Plan Expenses.

     All expenses incurred in the establishment, administration and operation of
the Plan, including but not limited to the expenses incurred by the members of
the Committee in exercising their duties, shall be charged to the Trust Fund and
allocated to Participants' Accounts as determined by the Committee, but shall be
paid by the Company if not paid by the Trust Fund.

                                       60
<PAGE>
ARTICLE XII
MERGER OF COMPANY; MERGER OF PLAN

12.1 Effect of Reorganization or Transfer of Assets.

     In the event of a consolidation, merger, sale, liquidation, or other
transfer of the operating assets of the Company to any other company, the
ultimate successor or successors to the business of the Company shall
automatically be deemed to have elected to continue this Plan in full force and
effect, in the same manner as if the Plan had been adopted by resolution of its
board of directors, unless the successor(s), by resolution of its board of
directors, shall elect not to so continue this Plan in effect, in which case the
Plan shall automatically be deemed terminated as of the applicable effective
date set forth in the board resolution.
12.2 Merger Restriction.

     Notwithstanding any other provision in this Article, this Plan shall not in
whole or in part merge or consolidate with, or transfer its assets or
liabilities to any other plan unless each affected Participant in this Plan
would receive a benefit immediately after the merger, consolidation, or transfer
(if the Plan then terminated) which is equal to or greater than the benefit
he/she would have been entitled to receive immediately before the merger,
consolidation, or transfer (if the Plan had then terminated).

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<PAGE>
ARTICLE XIII
PLAN TERMINATION AND
DISCONTINUANCE OF CONTRIBUTIONS

13.1 Plan Termination.

     (a)     (i)     Subject to the following provisions of this Section
     13.1, the Company may terminate the Plan and the Trust Agreements at any
     time by an instrument in writing executed in the name of the Company by an
     officer or officers duly authorized to execute such an instrument, and
     delivered to the Trustee.

               (ii)     The Plan and Trust Agreements may terminate if the
          Company merges into any other corporation, if as the result of the
          merger the entity of the Company ceases, and the Plan is terminated
          pursuant to the rules of Section 12.1.

          (b)     Upon and after the effective date of the termination, the
     Company shall not make any further contributions under the Plan and no
     contributions need be made by the Company applicable to the Plan Year in
     which the termination occurs, except as may otherwise be required by law.

          (c)     The rights of all affected Participants to benefits accrued to
     the date of termination of the Plan, to the extent funded as of the date of
     termination, shall automatically become fully vested as of that date.
13.2 Discontinuance of Contributions.

          (a)     In the event the Company decides it is impossible or
     inadvisable for business reasons to continue to make Company contributions
     under the Plan, the Company by resolution of its Board of Directors may
     discontinue contributions to the Plan. Upon and after the effective date of
     this discontinuance, the Company shall not make any further Company
     contributions under the Plan and no Company contributions need be made by
     the Company with respect to the Plan Year in which the discontinuance
     occurs, except as may otherwise be required by law.

          (b)     The discontinuance of Company contributions on the part of the
     Company shall not terminate the Plan as to the funds and assets then held
     by the Trustee, or operate to accelerate any payments of distributions to
     or for the benefit of Participants or Beneficiaries, and the Trustee shall
     continue to administer the Trust Fund in accordance with the provisions of
     the Plan until all of the obligations under the Plan shall have been
     discharged and satisfied.

          (c)     However, if this discontinuance of Company contributions shall
     cause the Plan to lose its status as a qualified plan under Code Section
     401(a), the Plan shall be terminated in accordance with the provisions of
     this Article XIII.

          (d)     On and after the effective date of a discontinuance of Company
     contributions, the rights of all affected Participants to benefits accrued
     to that date, to the extent funded as of that date, shall automatically
     become fully vested as of that date.

                                       62
<PAGE>
13.3 Rights of Participants.

     In the event of the termination of the Plan, for any cause whatsoever, all
assets of the Plan, after payment of expenses, shall be used for the exclusive
benefit of Participants and their Beneficiaries and no part thereof shall be
returned to the Company, except as provided in Section 6.3 of this Plan.
13.4 Trustee's Duties on Termination.

          (a)     On or before the effective date of termination of this Plan,
     the Trustee shall proceed as soon as possible, but in any event within six
     months from the effective date, to reduce all of the assets of the Trust
     Fund to cash and/or common stock and other securities in such proportions
     as the Committee shall determine (after approval by the Internal Revenue
     Service, if necessary or desirable, with respect to any portion of the
     assets of the Trust Fund held in common stock or securities of the
     Company).

          (b)     After first deducting the estimated expenses for liquidation
     and distribution chargeable to the Trust Fund, and after setting aside a
     reasonable reserve for expenses and liabilities (absolute or contingent) of
     the Trust, the Committee shall make required allocations of items of income
     and expense to the Accounts.

          (c)     Following these allocations, the Trustee shall promptly, after
     receipt of appropriate instructions from the Committee, distribute in
     accordance with Section 9.7 to each former Participant a benefit equal to
     the amount credited to his/her Accounts as of the date of completion of the
     liquidation.

          (d)     The Trustee and the Committee shall continue to function as
     such for such period of time as may be necessary for the winding up of this
     Plan and for the making of distributions in accordance with the provisions
     of this Plan.

          (e)     Notwithstanding the foregoing, distributions to Participants
     upon Plan termination in accordance with this Section 13.4 shall not be
     made if the Company establishes or maintains a "successor plan" as defined
     in regulations issued under Section 401(k)(10) of the Code. In the event
     benefits are not distributable upon the termination of the Plan, the
     Committee shall direct the Trustee to hold the assets until benefits become
     distributable under the Plan, or to transfer such benefits to the
     "successor plan" in accordance with regulations prescribed by the Secretary
     of the Treasury.
13.5 Partial Termination.

          (a)     In the event of a partial termination of the Plan within the
     meaning of Code Section 411(d)(3), the interests of affected Participants
     in the Trust Fund, as of the date of the partial termination, shall become
     nonforfeitable as of that date.

          (b)     That portion of the assets of the Plan affected by the partial
     termination shall be used exclusively for the benefit of the affected
     Participants and their Beneficiaries, and no part thereof shall otherwise
     be applied.

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<PAGE>
          (c)     With respect to Plan assets and Participants affected by a
     partial termination, the Committee and the Trustee shall follow the same
     procedures and take the same actions prescribed in this Article XIII in the
     case of a total termination of the Plan.
13.6 Failure to Contribute.

     The failure of the Company to contribute to the Trust in any year, if
contributions are not required under the Plan for that year, shall not
constitute a complete discontinuance of contributions to the Plan.

13.7 Distributions Upon Sale of Assets or Sale of Subsidiary.

          (a)     Subject to the requirements of (b) below, upon the sale, to an
     entity that is not an Affiliated Company with respect to the Participating
     Employer, of either

               (i)     substantially all of the assets used by the Participating
          Employer in the trade or business in which the Participant is
          employed, or

               (ii)     the incorporated Participating Employer's interest in a
          subsidiary that is also a Participating Employer,

     a Participant shall be entitled to payment of his/her Distributable Benefit
     in accordance with Article IX.

          (b)     Payment of a Participant's Distributable Benefit upon a
     Participating Employer's sale of assets or subsidiary that satisfies the
     requirements of (a) above may only be made if

               (i)     the Participating Employer continues to maintain the Plan
          after the sale and the purchaser does not adopt the Plan;

               (ii)    the Participant continues employment with the purchaser;
          and

               (iii)   payment is made by the end of the second calendar year
          after the calendar year in which the sale occurred.

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<PAGE>
ARTICLE XIV
APPLICATION FOR BENEFITS

14.1 Application for Benefits.

     The Committee may require any person claiming benefits under the Plan to
submit an application therefore, together with such documents and information as
the Committee may require. In the case of any person suffering from a disability
which prevents the claimant from making personal application for benefits, the
Committee may, in its discretion, permit another person acting on his/her behalf
to submit the application.
14.2 Action on Application.

          (a)     Within ninety days following receipt of an application and all
     necessary documents and information, the Committee's authorized delegate
     reviewing the claim shall furnish the claimant with written notice of the
     decision rendered with respect to the application.

          (b)     In the case of a denial of the claimant's application, the
     written notice shall set forth:

               (i)     The specific reasons for the denial, with reference to
          the Plan provisions upon which the denial is based;

               (ii)     A description of any additional information or material
          necessary for perfection of the application (together with an
          explanation why the material or information is necessary); and

               (iii)     An explanation of the Plan's claim review procedure.

          (c)     A claimant who wishes to contest the denial of his/her
     application for benefits or to contest the amount of benefits payable to
     him/her shall follow the procedures for an appeal of benefits as set forth
     in Section 14.3 below, and shall exhaust such administrative procedures
     prior to seeking any other form of relief.
14.3 Appeals.

     (a)     (i)     A claimant who does not agree with the decision
     rendered with respect to his/her application may appeal the decision to the
     Committee.

               (ii)     The appeal shall be made, in writing, within sixty-five
          days after the date of notice of the decision with respect to the
          application.

               (iii)     If the application has neither been approved nor denied
          within the ninety day period provided in Section 14.2 above, then the
          appeal shall be made within sixty-five days after the expiration of
          the ninety day period.

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<PAGE>
          (b)     The claimant may request that his/her application be given
     full and fair review by the Committee. The claimant may review all
     pertinent documents and submit issues and comments in writing in connection
     with the appeal.

          (c)     The decision of the Committee shall be made promptly, and not
     later than sixty days after the Committee's receipt of a request for
     review, unless special circumstances require an extension of time for
     processing, in which case a decision shall be rendered as soon as possible,
     but not later than one hundred twenty days after receipt of a request for
     review.

          (d)     The decision on review shall be in writing and shall include
     specific reasons for the decision, written in a manner calculated to be
     understood by the claimant with specific reference to the pertinent Plan
     provisions upon which the decision is based.

                                       66
<PAGE>
ARTICLE XV
LIMITATIONS ON CONTRIBUTIONS

15.1 General Rule.

          (a)     Notwithstanding anything to the contrary contained in this
     Plan, and except as provided in paragraph (b) below, the total Annual
     Additions under this Plan to a Participant's Plan Accounts for any Plan
     Year shall not exceed the lesser of:

               (i)     the Defined Contribution Dollar Limitation; or

               (ii)     Twenty-five percent of the Participant's total
          Compensation (within the meaning of Section 415(c)(3) of the Code)
          from the Company and any Affiliated Companies for the Limitation Year.

          (b)     For purposes of Section 15.1, "Defined Contribution Dollar
     Limitation" shall mean Thirty Thousand Dollars ($30,000), as that amount
     may be adjusted for cost of living increases in accordance with Section
     415(d) of the Code.

          (c)     For purposes of this Article XV, the Company has elected a
     "Limitation Year" corresponding to the Plan Year.

          (d)     The compensation limitation referred to in Section 15.1(a)(ii)
     shall not apply to:

               (i)     any contribution for medical benefits (within the meaning
          of Section 419A(f)(2) of the Code) after separation from service which
          is otherwise treated as an Annual Addition; or

               (ii)     any amount otherwise treated as an Annual Addition under
          Section 415(1)(l) of the Code.
15.2 Annual Additions.

     For purposes of Section 15.1, the term "Annual Additions" shall mean the
amount allocated to a Participant's Account under the Plan during the Limitation
Year that constitutes (a) Company contributions, (b) Employee contributions, (c)
forfeitures, and (d) amounts described in Sections 415(1)(l) and 419A(d)(2) of
the Code. The term "Employee Contributions," for purposes of the preceding
sentence, shall mean amounts considered contributed by the Employee and which do
not qualify for tax deferral treatment under Section 401(k) of the Code. The
Annual Addition for any Limitation Year beginning before January 1, 1987 shall
not be recomputed to treat all Employee contributions as an Annual Addition.
15.3 Other Defined Contribution Plans.

     If the Company or an Affiliated Company is contributing to any other
defined contribution plan (as defined in Section 415(i) of the Code) for its
Employees, some or all of whom may be Participants in this Plan, then

                                       67
<PAGE>
contributions to the other plan shall be aggregated with contributions under
this Plan for the purposes of applying the limitations of Section 15.1.
15.4 Combined Plan Limitation (Defined Benefit Plan).

     Effective for Plan Years beginning prior to January 1, 2000, in the event a
Participant hereunder also is a participant in any qualified defined benefit
plan (within the meaning of Section 415(k) of the Internal Revenue Code) of the
Company or an Affiliated Company, then the benefit payable under such other
defined benefit plan, or any of them, shall be reduced for so long and to the
extent necessary to provide that the sum of the "defined benefit fraction" as
defined in subsection (a) below and the "defined contribution fraction" as
defined in subsection (b) below, for any Plan Year shall not exceed 1.

          (a)     "Defined Benefit Fraction" shall be a fraction, the numerator
     of which is the projected benefit of a Participant under all qualified
     defined benefit plans adopted by the Company or an Affiliated Company
     expressed as either an annual straight life annuity or a qualified joint
     and survivor annuity providing the maximum permissible survivor benefit
     (determined as of the close of the Plan Year), and the denominator of which
     is the lesser of (i) the maximum dollar amount otherwise allowable for such
     Plan Year under applicable law times 1.25 or (ii) the Percentage of
     compensation limit for such Plan Year times 1.4.

          (b)     "Defined Contribution Fraction" shall be a fraction, the
     numerator of which is the sum of the annual addition of the Participant's
     account under this Plan and any other defined contribution plans adopted by
     the Company or an Affiliated Company for each Plan Year, and the
     denominator of which is the lesser for each such Plan Year of (i) maximum
     Annual Addition which could have been made under this Plan and any other
     defined contribution plans adopted by the Company or an Affiliated Company
     for such Plan Year and for each prior Plan Year of service with the Company
     or an Affiliated Company times 1.25 or (ii) the amount determined under the
     percentage of compensation limit for such Plan Year times 1.4.

Notwithstanding anything to the contrary in this Plan, in the case of a
Participant who was also a participant before January 1, 1982 in a defined
benefit plan which was in existence on July 1, 1982, and with respect to which
the requirements of Section 415(b) of the Internal Revenue Code had been met for
all Plan Years, if such Participant's current accrued benefit under such plan
exceeds the limitation of Section 415(b) of the Internal Revenue Code for Plan
Years commencing after January 1, 1983, then for purposes of that plan and for
purposes of this Section 15.4, the limitations of Section 415(b) and (c) of
Internal Revenue Code with respect to such individual shall be equal to the
Participant's current accrued benefit under said plan.  Solely for purposes of
determining the amount of such limitation, the term "current accrued benefit"
shall mean the Participant's accrued benefit under the defined benefit plan as
of the close of the last Plan Year beginning before January 1, 1983 when
expressed as an annual benefit, within the meaning of Section 415(b)(2) of the
Internal Revenue Code as in effect for such Plan Years; provided, however, that
such Participant's current accrued benefit is not changed after July 1, 1982,
and no cost of living adjustment occurring after July 1, 1982 is taken into
account.

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<PAGE>
     In applying the provisions of this Section 15.4 in the case of a defined
benefit plan which satisfied the requirements of Section 415 of the Internal
Revenue Code for the last Plan Year commencing prior to January 1, 1983, any
reduction in a Participant's benefit shall be in accordance with Section 415(e)
of the Internal Revenue Code, and any regulations promulgated thereunder by the
Secretary of the Treasury. The reduction of a Participant's benefit due from
qualified defined benefit plans shall be made in accordance with uniform rules
adopted jointly by the parties responsible for the control and management of the
operation and administration of such plans.

     If the Plan satisfied the applicable requirements of Section 415 of the
Code as in effect for all Limitation Years beginning before January 1, 1987, an
amount shall be subtracted from the numerator of the Defined Contribution
Fraction (not exceeding the numerator) as prescribed by the Secretary of the
Treasury so that the sum of the Defined Benefit Fraction and Defined
Contribution Fraction computed under Section 415(e)(1) of the Code does not
exceed 1.0 for such Limitation Year.
15.5 Adjustments for Excess Annual Additions.

     In general, Annual Additions for any Plan Year under this Plan and any
other defined contribution plan (as defined in Code Section 414(i)) or defined
benefit plan (as defined in Code Section 414(j)) maintained by the Company or an
Affiliated Company will be determined so as to avoid Annual Additions in excess
of the limitations set forth in Sections 15.1 through 15.4. However, if as a
result of a reasonable error in estimating the amount of the Annual Additions to
a Participant's Accounts under this Plan, such Annual Additions (after giving
effect to the maximum permissible adjustments under the other plans) exceed the
applicable limitations described in Sections 15.1 through 15.4, for Plan Years
commencing on and after January 1, 1993, such excess Annual Additions shall be
corrected as follows:

          (a)     If the Participant made any voluntary after-tax contributions
     to this or any other defined contribution plan that is maintained by the
     Company or an Affiliated Company, which after-tax contributions were not
     matched by matching contributions, within the meaning of Code Section
     401(m), such after-tax contributions, and any income attributable thereto,
     shall be returned to the Participant, to the extent of any excess Annual
     Additions.

          (b)     If excess Annual Additions remain after the application of the
     above rule, if the Participant made any Compensation Deferral Contributions
     to this or any other defined contribution plan that is maintained by the
     Company or an Affiliated Company, which Compensation Deferral Contributions
     were not matched by matching contributions, within the meaning of Code
     Section 401(m), such Compensation Deferral Contributions, and any income
     attributable thereto, shall be returned to the Participant, to the extent
     of any excess Annual Additions.

          (c)     If excess Annual Additions remain after the application of the
     above rule, if the Participant made any after-tax contributions to this or
     any other defined contribution plan that is maintained by the Company or an
     Affiliated Company, which after-tax contributions were matched by matching
     contributions, within the meaning of Code Section 401(m), any such
     after-tax contributions, and any income attributable thereto, shall be

                                       69
<PAGE>
     returned to the Participant and any matching contributions attributable
     thereto shall be reduced, to the extent necessary to eliminate any
     remaining excess Annual Additions.

          (d)     If excess Annual Additions remain after the application of the
     above rule, if the Participant made any Compensation Deferral Contributions
     to this or any other defined contribution plan that is maintained by the
     Company or an Affiliated Company, which Compensation Deferral Contributions
     were matched by matching contributions, within the meaning of Code Section
     401(m), any such Compensation Deferral Contributions, and any income
     attributable thereto, shall be returned to the Participant and any matching
     contributions attributable thereto shall be reduced, to the extent
     necessary to eliminate any remaining excess Annual Additions.

          (e)     If excess Annual Additions remain after the application of the
     above rule, any other Company contributions, and any income attributable
     thereto, shall be reduced to the extent necessary to eliminate any
     remaining excess Annual Additions.
15.6 Disposition of Excess Company Contribution Amounts.

     Any excess Annual Additions attributable to Company contributions on behalf
of a Participant for any Plan Year, and any income attributable thereto, other
than Compensation Deferral Contributions returned to the Participant in
accordance with Section 15.5, shall be held unallocated in a suspense account
for the Plan Year and applied to reduce the Company contributions for the
succeeding Plan Year, or Years, if necessary. No investment gains or losses
shall be allocated to a suspense account established for this purpose.
15.7 Affiliated Company.

     For purposes of this Article XV, the status of an entity as an Affiliated
Company shall be determined by reference to the percentage tests set forth in
Code Section 415(h).

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<PAGE>
ARTICLE XVI
RESTRICTION ON ALIENATION

16.1 General Restrictions Against Alienation.

          (a)     The interest of any Participant or Beneficiary in the income,
     benefits, payments, claims or rights hereunder, or in the Trust Fund shall
     not in any event be subject to sale, assignment, hypothecation, or
     transfer. Each Participant and Beneficiary is prohibited from anticipating,
     encumbering, assigning, or in any manner alienating his/her interest under
     the Trust Fund, and is without power to do so, except as may otherwise be
     provided for in the Trust Agreement. The interest of any Participant or
     Beneficiary shall not be liable or subject to his/her debts, liabilities,
     or obligations, now contracted, or which may be subsequently contracted.
     The interest of any Participant or Beneficiary shall be free from all
     claims, liabilities, bankruptcy proceedings, or other legal process now or
     hereafter incurred or arising; and the interest or any part thereof, shall
     not be subject to any judgment rendered against the Participant or
     Beneficiary.

          (b)     In the event any person attempts to take any action contrary
     to this Article XVI, that action shall be void and the Company, the
     Committee, the Trustees and all Participants and their Beneficiaries, may
     disregard that action and are not in any manner bound thereby, and they,
     and each of them separately, shall suffer no liability for any disregard of
     that action, and shall be reimbursed on demand out of the Trust Fund for
     the amount of any loss, cost or expense incurred as a result of
     disregarding or of acting in disregard of that action.

          (c)     The preceding provisions of this Section 16.1 shall be
     interpreted and applied by the Committee in accordance with the
     requirements of Code Section 401(a)(13) as construed and interpreted by
     authoritative judicial and administrative rulings and regulations.
16.2 Qualified Domestic Relations Order.

          (a)     Notwithstanding any other provision of the Plan to the
     contrary, upon receipt by the Committee of a court order properly
     authenticated by the clerk of the court of record (and found by the
     Committee under the provisions of this Section 16.2 to be a qualified
     domestic relations order within the meaning of Code Section 414(p)) which
     awards any portion of a Participant's Account or Accounts to a former
     Spouse and which requires payment thereof to such Spouse as soon as the
     provisions of the Plan permit, the amount so awarded shall be promptly paid
     in cash in a lump sum to the former Spouse. Such payment may be made prior
     to the date the Participant is eligible to receive a distribution of his
     Accounts in accordance with the provisions of this Plan. Notwithstanding
     the foregoing, no such distribution shall be made if such distribution
     could adversely affect the qualified status of the Plan.

          (b)     In the case of any domestic relations order ("DRO") issued by
     a state court under state domestic relations law and received by the Plan,
     if requested by any party thereto or if otherwise determined by the

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<PAGE>
     Committee to be appropriate, the status of such DRO as a "qualified" DRO
     under ERISA and the Code shall be determined by the Committee in accordance
     with the procedures prescribed herein.

               (i)     Acknowledgment of Receipt of DRO.  Within a reasonable
                       --------------------------------
          time after receiving a DRO to which these procedures apply, the
          Committee shall notify the affected Participant and each alternate
          payee under the DRO of the receipt by the Plan of the DRO and of this
          procedure.

               (ii)     Notice of Determination of "Qualified" Status of DRO.
                        ----------------------------------------------------
          Within a reasonable period after receipt of a DRO to which these
          procedures apply, the Committee shall determine whether the DRO is a
          "qualified domestic relations order", as defined in Section
          206(d)(3)(B) of ERISA, and notify the affected Participant and each
          alternate payee (or any representative designated by an alternate
          payee by written notice to the Committee) of such determination.

               (iii)     Commencement of Payments Under a "Qualified" DRO.  If
                         ------------------------------------------------
          the Committee determines that a DRO is "qualified," under Section
          206(d)(3)(B) of ERISA the notice of the Committee's determination as
          to the "qualified" status of the DRO shall also state that the
          Committee will commence any payment due to an alternate payee under
          the Plan and the DRO in accordance with terms of such DRO, unless
          prior to the expiration of a period of sixty days from the date of the
          mailing of the notice of the determination to the Participant and each
          alternate payee, the Committee receives written notice of the
          institution of legal proceedings disputing the Committee's
          determination that the DRO is "qualified."

               (iv)     Determination of Amounts Payable.  Prior to the date
                        --------------------------------
          payments to an alternate payee are to commence under a "qualified"
          DRO, the Committee shall determine the dollar amount payable to each
          alternate payee under the terms of the Plan.

               (v)     Dispute as to "Qualified" Status of DRO.  If the
                       ---------------------------------------
          Committee receives written notice that there is a dispute as to the
          "qualified" status of a DRO, or if the Committee has not determined
          the "qualified" status of a DRO, payments of any amounts otherwise
          currently due to alternate payees under the DRO shall be deferred. In
          that event, the Committee shall direct that the deferred amounts
          otherwise currently payable under the DRO be separately accounted for
          under the Plan. If within 18 months after the deferral of amounts
          otherwise currently due, the "DRO" is determined by the Committee not
          to be a valid "qualified domestic relations order," or the status of
          the DRO has not been finally determined, any separately accounted for
          amounts (including any interest thereon) may, in the discretion of the
          Committee, be paid to the person or persons who would have been
          entitled to such amounts if there had been no DRO. Any determination
          after the expiration of the 18-month period that the DRO is a
          "qualified domestic relations order" shall be applied prospectively
          only.

               (vi)     "Alternate Payee" Under a DRO.  An "alternate payee"
                         -----------------------------
          includes any spouse, former spouse, child, or other dependent of a

                                       72
<PAGE>
          Participant who is designated by the "qualified domestic relations
          order" as having a right to receive all or a portion of the benefits
          payable under the Plan with respect to the affected Participant.

               (vii)     Consultation with Legal Counsel and Actuary.  The
                          -------------------------------------------
          Committee may consult with legal counsel for the Plan in connection
          with a determination as to whether the DRO is a "qualified" DRO, and
          with the actuary for the Plan, if an actuarial determination is
          required, in connection with the determination of amounts payable to
          the Participant and each alternate payee under the terms of the DRO.

               (viii)     Not Binding.  Nothing in this Section 16.2(b) shall
                          -----------
          prevent the Plan, the Committee, or any other representative of the
          Plan from applying such rules and procedures as it determines are
          necessary or appropriate to protect the interests of the Plan or to
          comply with applicable law, whether or not such action is inconsistent
          with the provisions of this Section.

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<PAGE>
ARTICLE XVII
PLAN AMENDMENTS

17.1 Amendments.

     The Board of Directors may at any time, and from time to time, amend the
Plan by an instrument in writing executed in the name of the Company by an
officer or officers duly authorized to execute such instrument, and delivered to
the applicable Trustee. However, no amendment shall be made at any time, the
effect of which would be:

          (a)     To cause any assets of the Trust Fund to be used for or
     diverted to purposes other than providing benefits to the Participants and
     their Beneficiaries, and defraying reasonable expenses of administering the
     Plan (except as provided in Section 6.3);

          (b)     To have any retroactive effect so as to deprive any
     Participant or Beneficiary of any accrued benefit to which he/she would be
     entitled under this Plan if his/her employment were terminated immediately
     before the amendment, to the extent so doing would contravene Code Section
     411(d)(6);

          (c)     To eliminate or reduce a subsidy or early retirement benefit
     or an optional form of benefit to the extent so doing would contravene Code
     Section 411(d)(6); or

          (d)     To increase the responsibilities or liabilities of a Trustee
     or an Investment Manager without his/her written consent.
17.2 Retroactive Amendments.

     Notwithstanding any provisions of this Article XVII to the contrary, the
Plan may be amended prospectively or retroactively (as provided in Section
401(b) of the Code) to make the Plan conform to any provision of ERISA, any Code
provisions dealing with tax-qualified employees' trusts, or any regulation under
either.
17.3 Amendment of Vesting Provisions.

     If the Plan is amended in any way that directly or indirectly affects the
computation of a Participant's Distributable Benefit, each Participant who has
completed at least three (3) one-year Periods of Service may elect, within a
reasonable time after the adoption of the amendment, to continue to have his/her
vested interest computed under the Plan without regard to such amendment. The
period during which the election may be made shall commence when the date of the
amendment is adopted and shall end on the latest of: (i) 60 days after the
amendment is adopted; (ii) 60 days after the amendment is effective; or (iii) 60
days after the Participant is issued written notice of the amendment.

                                       74
<PAGE>
ARTICLE XVIII
MISCELLANEOUS

18.1 No Enlargement of Employee Rights.

          (a)     This Plan is strictly a voluntary undertaking on the part of
     the Company and shall not be deemed to constitute a contract between the
     Company and any Employee, or to be consideration for, or an inducement to,
     or a condition of, the employment of any Employee.

          (b)     Nothing contained in this Plan or the Trust shall be deemed to
     give any Employee the right to be retained in the employ of the Company or
     to interfere with the right of the Company to discharge or retire any
     Employee at any time.

          (c)     No Employee, nor any other person, shall have any right to or
     interest in any portion of the Trust Fund other than as specifically
     provided in this Plan.
18.2 Mailing of Payments; Lapsed Benefits.

          (a)     All payments under the Plan shall be delivered in person or
     mailed to the last address of the Participant (or, in the case of the death
     of the Participant, to the last address of any other person entitled to
     such payments under the terms of the Plan) furnished pursuant to Section
     18.3 below.

          (b)     In the event that a benefit is payable under this Plan to a
     Participant or any other person and after reasonable efforts such person
     cannot be located for the purpose of paying the benefit for a period of two
     (2) consecutive years, the person conclusively shall be presumed dead and
     upon the termination of such two (2) year period the benefit shall be
     forfeited and as soon thereafter as practicable shall be applied to reduce
     future Matching Contributions by the Participating Employer who employed
     the Participant prior to his/her termination of employment. In the event
     any person entitled to payment of a benefit that has been forfeited in
     accordance with this Section 19.2 submits a claim for such benefit, payment
     shall be made to such person out of current forfeitures, or if necessary,
     the Participating Employer shall make an additional contribution for
     purposes of paying the benefit.

          (c)     For purposes of this Section 18.2, the term "Beneficiary"
     shall include any person entitled under Section 9.9 to receive the interest
     of a deceased Participant or deceased designated Beneficiary. It is the
     intention of this provision that the benefit will be distributed to an
     eligible Beneficiary in a lower priority category under Section 9.9 if no
     eligible Beneficiary in a higher priority category can be located by the
     Committee after reasonable efforts have been made.

          (d)     The Accounts of a Participant shall continue to be maintained
     until the amounts in the Accounts are paid to the Participant or his/her
     Beneficiary. Notwithstanding the foregoing, in the event that the Plan is
     terminated, the following rules shall apply:

                                       75
<PAGE>
               (i)     All Participants (including Participants who have not
          previously claimed their benefits under the Plan) shall be notified of
          their right to receive a distribution of their interests in the Plan;

               (ii)     All Participants shall be given a reasonable length of
          time, which shall be specified in the notice, in which to claim their
          benefits;

               (iii)     All Participants (and their Beneficiaries) who do not
          claim their benefits within the designated time period shall be
          presumed to be dead. The Accounts of such Participants shall be
          forfeited at such time. These forfeitures shall be disposed of
          according to rules prescribed by the Committee, which rules shall be
          consistent with applicable law.

               (iv)     The Committee shall prescribe such rules as it may deem
          necessary or appropriate with respect to the notice and forfeiture
          rules stated above.

          (e)     Should it be determined that the preceding rules relating to
     forfeiture of benefits upon Plan termination are inconsistent with any of
     the provisions of the Code and/or ERISA, these provisions shall become
     inoperative without the need for a Plan amendment and the Committee shall
     prescribe rules that are consistent with the applicable provisions of the
     Code and/or ERISA.
18.3 Addresses.

     Each Participant shall be responsible for furnishing the Committee with
his/her correct current address and the correct current name and address of
his/her Beneficiary or Beneficiaries.
18.4 Notices and Communications.

          (a)     All applications, notices, designations, elections, and other
     communications from Participants shall be in writing, on forms prescribed
     by the Committee and shall be mailed or delivered to the office designated
     by the Committee, and shall be deemed to have been given when received by
     that office.

          (b)     Each notice, report, remittance, statement and other
     communication directed to a Participant or Beneficiary shall be in writing
     and may be delivered in person or by mail. An item shall be deemed to have
     been delivered and received by the Participant when it is deposited in the
     United States Mail with postage prepaid, addressed to the Participant or
     Beneficiary at his/her last address of record with the Committee.

          (c)     Notwithstanding the foregoing, to the extent permitted by
     applicable law, and not inconsistent with the terms of the Plan, the
     Committee may make telephonic or other electronic communication or filing
     methods available for certain elections, designations, investment
     directions or applications for benefits by Participants and for certain
     notices, statements or other communications to Participants.

                                       76
<PAGE>
18.5 Reporting and Disclosure.

     The Plan Administrator shall be responsible for the reporting and
disclosure of information required to be reported or disclosed by the Plan
Administrator pursuant to ERISA or any other applicable law.
18.6 Governing Law.

     All legal questions pertaining to the Plan shall be determined in
accordance with the laws of the State of California to the extent not superseded
by ERISA. All contributions made hereunder shall be deemed to have been made in
California.
18.7 Interpretation.

          (a)     Article and Section headings are for convenient reference only
     and shall not be deemed to be part of the substance of this instrument or
     in any way to enlarge or limit the contents of any Article or Section.
     Unless the context clearly indicates otherwise, masculine gender shall
     include the feminine, and the singular shall include the plural and the
     plural the singular.

          (b)     The provisions of this Plan shall in all cases be interpreted
     in a manner that is consistent with this Plan satisfying the requirements
     (of Code Sections 401(a) and 401(k) and related statutes) for qualification
     as a qualified cash or deferred arrangement.
18.8 Withholding for Taxes.

     Any payments out of the Trust Fund may be subject to withholding for taxes
as may be required by any applicable federal or state law.
18.9 Limitation on Company; Committee and Trustee Liability.

     Any benefits payable under this Plan shall be paid or provided for solely
from the Trust Fund and neither the Company, the Committee nor the Trustee
assume any responsibility for the sufficiency of the assets of the Trust to
provide the benefits payable hereunder.
18.10 Successors and Assigns.

     This Plan and the Trust established hereunder shall inure to the benefit
of, and be binding upon, the parties hereto and their successors and assigns.
18.11 Counterparts.

     This Plan document may be executed in any number of identical counterparts,
each of which shall be deemed a complete original in itself and may be
introduced in evidence or used for any other purpose without the production of
any other counterparts.

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ARTICLE XIX
TOP-HEAVY PLAN RULES

19.1 Applicability.

          (a)     Notwithstanding any provision in this Plan to the contrary,
     the provisions of this Article XIX shall apply in the case of any Plan Year
     in which the Plan is determined to be a Top-Heavy Plan under the rules of
     Section 19.3.

          (b)     Except as is expressly provided to the contrary, the rules of
     this Article XIX shall be applied after the application of the Affiliated
     Company rules of Section 2.2.
19.2 Definitions.

          (a)     For purposes of this Article XIX, the term "Key Employee"
     shall mean any Employee or former Employee who, at any time during the Plan
     Year or any of the four (4) preceding Plan Years, is or was --

               (i)     An officer of the Company having an annual compensation
     greater than fifty percent (50%) of the amount in effect under Code Section
     415(b)(1)(A) for this Plan Year. However, no more than fifty (50) Employees
     (or, if lesser, the greater of three (3) or ten percent (10%) of the
     Employees) shall be treated as officers;

               (ii)     One of the ten (10) employees having annual compensation
     from the Company of more than the limitation in effect under Code Section
     415(c)(1)(A) and owning (or considered as owning within the meaning of Code
     Section 318) the largest interests in the Company. For this purpose, if two
     (2) Employees have the same interest in the Company, the employee having
     greater annual compensation from the Company shall be treated as having a
     larger interest;

               (iii)    A Five Percent Owner of the Company; or

               (iv)     A One Percent Owner of the Company having an annual
     compensation from the Company of more than one hundred fifty thousand
     dollars ($150,000).

          (b)     For purposes of this Section 19.2, the term "Five Percent
     Owner" means any person who owns (or is considered as owning within the
     meaning of Code Section 318) more than five percent (5%) of the outstanding
     stock of the Company or stock possessing more than five percent (5%) of the
     total combined voting power of all stock of the Company. The rules of
     Subsections (b), (c), and (m) of Code Section 414 shall not apply for
     purposes of applying these ownership rules. Thus, this ownership test shall
     be applied separately with respect to every Affiliated Company.

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          (c)     For purposes of this Section 19.2, the term "One Percent
     Owner" means any person who would be described in Paragraph (b) if "one
     percent (1%)" were substituted for "five percent (5%)" each place where it
     appears therein.

          (d)     For purposes of this Section 19.2, the rules of Code Section
     318(a)(2)(C) shall be applied by substituting "five percent (5%)" for
     "fifty percent (50%)."

          (e)     For purposes of this Article XIX, the term "Non-Key Employee"
     shall mean any Employee who is not a Key Employee.

          (f)     For purposes of this Article XIX, the terms "Key Employee" and
     "Non-Key Employee" include their Beneficiaries.
19.3 Top-Heavy Status.

          (a)     The term "Top-Heavy Plan" means, with respect to any Plan
     Year--

               (i)     Any defined benefit plan if, as of the Determination
          Date, the present value of the cumulative accrued benefits under the
          Plan for Key Employees exceeds sixty percent (60%) of the present
          value of the cumulative accrued benefits under the plan for all
          Employees, and

               (ii)     Any defined contribution plan if, as of the
          Determination Date, the aggregate of the account balances of Key
          Employees under the Plan exceeds sixty percent (60%) of the present
          value of the aggregate of the account balances of all Employees under
          the plan.

     For purposes of this Paragraph (a), the term "Determination Date" means,
     with respect to any Plan Year, the last day of the preceding Plan Year. In
     the case of the first Plan Year of any plan, the term "Determination Date"
     shall mean the last day of that Plan Year.

          The present value of account balances under a defined contribution
     plan shall be determined as of the most recent valuation date that falls
     within or ends on the Determination Date. The present value of accrued
     benefits under a defined benefit plan shall be determined as of the same
     valuation date used for computing plan costs for minimum funding.

          (b)     Each plan maintained by the Company required to be included in
     an Aggregation Group shall be treated as a Top-Heavy Plan if the
     Aggregation Group is a Top-Heavy Group. If the Aggregation Group is not a
     Top-Heavy Group no plan in such group shall be a Top-Heavy Plan.

               (i)     The term "Aggregation Group" means --

                    (A)     Each Plan of the Company in which a Key Employee is
               a Participant, and

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<PAGE>
                    (B)     Each other plan of the Company which enables any
               plan described in Subdivision (A) to meet the requirements of
               Code Sections 401(a)(4) or 410.

     Also, any plan not required to be included in an Aggregation Group under
     the preceding rules may be treated as being part of such group if the group
     would continue to meet the requirements of Code Sections 401(a)(4) and 410
     with the plan being taken into account.

               (ii)     The term "Top-Heavy Group" means any Aggregation Group
          if the sum (as of the Determination Date) of --

                    (A)     The present value of the cumulative accrued benefits
               for Key Employees under all defined benefit plans included in the
               group, and

                    (B)     The aggregate of the account balances of Key
               Employees under all defined contribution plans included in the
               group exceeds sixty percent (60%) of a similar sum determined for
               all Employees.

               (iii)     For purposes of determining --

                    (A)     The present value of the cumulative accrued benefit
               of any Employee, or

                    (B)     The amount of the account balance of any Employee,

     such present value or amount shall be increased by the aggregate
     distributions made with respect to the Employee under the plan during the
     five (5) year period ending on the Determination Date. The preceding rule
     shall also apply to distributions under a terminated plan which, if it had
     not been terminated, would have been required to be included in an
     Aggregation Group. Also, any rollover contribution or similar transfer
     initiated by the Employee and made after December 31, 1983 to a plan shall
     not be taken into account with respect to the transferee plan for purposes
     of determining whether such plan is a Top-Heavy Plan (or whether any
     Aggregation Group which includes such plan is a Top-Heavy Group).

          (c)     If any individual is not a Non-Key Employee with respect to
     any plan for any Plan Year, but the individual was a Key Employee with
     respect to the plan for any prior Plan Year, any accrued benefit for the
     individual (and the account balance of the individual) shall not be taken
     into account for purposes of this Section 19.3.

          (d)     If any individual has not received any Compensation from the
     Company (other than benefits under the Plan) or has not performed any
     services for the Company at any time during the five (5) year period ending
     on the Determination Date, any accrued benefit for such individual (and the
     account balance of the individual) shall not be taken into account for
     purposes of this Section 19.3. If such individual returns after the five
     (5) year period, such Employee's total accrued benefit shall be included in
     determining whether the Plan is Top-Heavy.

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<PAGE>
19.4 Minimum Contributions.

     For each Plan Year in which the Plan is Top-Heavy, the minimum
contributions for that year shall be determined in accordance with the rules of
this Section 19.4.

          (a)     Except as provided in (b) below, the minimum contribution for
     each Non-Key Employee who has not separated from service as of the last day
     of the Plan Year (excluding amounts deferred under a cash or deferred
     arrangement under Section 401(k) of the Code and any employer contributions
     taken into account under Section 401(k)(3) or 401(m)(3) of the Code) shall
     be not less than three percent (3%) of his/her Compensation, regardless of
     whether the Non-Key Employee has less than 1,000 Hours of Service during
     such Plan Year, his/her level of Compensation, or elected to make
     Compensation Deferral Contributions to the Plan Year for such year.

          (b)     Subject to the following rules of this Paragraph (b), the
     percentage set forth in Paragraph (a) above shall not be required to exceed
     the percentage at which contributions (including amounts deferred under a
     cash or deferred arrangement under Section 401(k) of the Code and any
     employer contributions taken into account under Section 401(k)(3) or
     401(m)(3) of the Code) are made (or are required to be made) under the Plan
     for the year for the Key Employee for whom the percentage is the highest
     for the year. This determination shall be made by dividing the
     contributions for each Key Employee by so much of his/her total
     compensation for the year as does not exceed the maximum amount that may be
     taken into account under Section 401(a)(17) of the Code, as provided in
     Section 2.9(d). For purposes of this Paragraph (b), all defined
     contribution plans required to be included in an Aggregation Group shall be
     treated as one plan. However, the rules of this Paragraph (b) shall not
     apply to any plan required to be included if an Aggregation Group if the
     plan enables a defined benefit plan to meet the requirements of Code
     Section 401(a)(4) or 410.

          (c)     The requirements of this Section 19.4 must be satisfied
     without taking into account contributions under chapters 2 or 21 of the
     Code, Title II of the Social Security Act, or any other Federal or State
     law.

          (d)     In the event a Participant is covered by both a defined
     contribution and a defined benefit plan maintained by the Company, both of
     which are determined to be Top-Heavy Plans, the defined benefit minimum,
     offset by the benefits provided under the defined contribution plan, shall
     be provided under the defined benefit plan.

          (e)     In no instance may the Plan take into account an Employee's
     compensation in excess of the maximum amount that may be taken into account
     under Section 401(a)(17) of the Code, as provided in Section 2.9(d). For
     purposes of this Section 19.4, an Employee's Compensation shall be as
     defined in Section 2.9(b) for purposes of this Article XIX.

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<PAGE>
19.5 Maximum Annual Addition.

          (a)     Except as set forth below, in the case of any Top-Heavy Plan
     the rules of Code Section 415(e)(2)(B) and (3)(B) shall be applied by
     substituting "1.0" for "1.25."

          (b)     The rule set forth in Paragraph (a) above shall not apply if
     the requirements of both Subparagraphs (i) and (ii), below, are satisfied.

               (i)     The requirements of this Subparagraph (i) are satisfied
          if the rules of Section 18.4(a) above would be satisfied after
          substituting "four percent (4%)" for "three percent (3%)" where it
          appears therein with respect to Participants covered only under a
          defined contribution plan.

               (ii)     The requirements of this Subparagraph (ii) are satisfied
          if the Plan would not be a Top-Heavy Plan if "ninety percent (90%)"
          were substituted for "sixty percent (60%)" each place it appears in
          Section 18.3(a)(ii).

          (c)     The rules of Paragraph (a) shall not apply with respect to any
     Employee as long as there are no --

               (i)     Company Contributions, forfeitures, or voluntary
          nondeductible contributions allocated to the Employee under a defined
          contribution plan maintained by the Company, or

               (ii)     Accruals by the Employee under a defined benefit plan
          maintained by the Company.
19.6 Vesting Rules.

     The Plan at all times satisfies the minimum vesting requirements of Section
416 of the Code.
19.7 Non-Eligible Employees.

     The rules of this Article XIX shall not apply to any Employee included in a
unit of employees covered by an agreement which the Secretary of Labor finds to
be a collective bargaining agreement between employee representatives and one or
more employers if there is evidence that retirement benefits were the subject of
good faith bargaining between such employee representatives and the employer or
employers.

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     IN WITNESS WHEREOF, in order to record the adoption of this Plan, 21st
Century Insurance Group has caused this instrument to be executed by its duly
authorized officers this ________ day of _______________, 2001.

                                21ST CENTURY INSURANCE GROUP

                                By: ______________________________

                                By: ______________________________

                                       83
<PAGE>

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