Document:

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                                                                   EXHIBIT 10.51

                          219 PERIMETER CENTER PARKWAY
                                ATLANTA, GEORGIA

                             OFFICE LEASE AGREEMENT

                                     BETWEEN

       EOP-PERIMETER CENTER, L.L.C., A DELAWARE LIMITED LIABILITY COMPANY
                                  ("LANDLORD")

                                       AND

           NOVA GEORGIA SERVICES, L.P., A GEORGIA LIMITED PARTNERSHIP
                                   ("TENANT")

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                                TABLE OF CONTENTS

<TABLE>
<S>                                                                       <C>
I. BASIC LEASE INFORMATION.................................................1

II. LEASE GRANT............................................................3

III. POSSESSION............................................................3

IV. RENT...................................................................4

V. COMPLIANCE WITH LAWS; USE..............................................10

VI. SECURITY DEPOSIT......................................................10

VII. SERVICES TO BE FURNISHED BY LANDLORD.................................11

VIII. LEASEHOLD IMPROVEMENTS..............................................12

IX. REPAIRS AND ALTERATIONS...............................................12

X. USE OF ELECTRICAL SERVICES BY TENANT...................................14

XI. ENTRY BY LANDLORD.....................................................14

XII. ASSIGNMENT AND SUBLETTING............................................15

XIII. LIENS...............................................................17

XIV. INDEMNITY AND WAIVER OF CLAIMS.......................................17

XV. INSURANCE.............................................................17

XVI. SUBROGATION..........................................................18

XVII. CASUALTY DAMAGE.....................................................18

XVIII. CONDEMNATION.......................................................19

XIX. EVENTS OF DEFAULT....................................................20

XX. REMEDIES..............................................................20

XXI. LIMITATION OF LIABILITY..............................................21

XXII. NO WAIVER...........................................................22

XXIII. QUIET ENJOYMENT....................................................22

XXIV. RELOCATION..........................................................22

XXV.  HOLDING OVER........................................................22

XXVI. SUBORDINATION TO MORTGAGES; ESTOPPEL CERTIFICATE....................23

XXVII. ATTORNEYS' FEES....................................................24

XXVIII. NOTICE............................................................24

XXIX. EXCEPTED RIGHTS.....................................................24

XXX. SURRENDER OF PREMISES................................................25

XXXI. MISCELLANEOUS.......................................................25

XXXII. ENTIRE AGREEMENT...................................................27
</TABLE>

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                             OFFICE LEASE AGREEMENT

         THIS OFFICE LEASE AGREEMENT (the "Lease") is made and entered into as
of the ____ day of ___________, 1999, by and between EOP-PERIMETER CENTER,
L.L.C., A DELAWARE LIMITED LIABILITY COMPANY ("Landlord") and NOVA GEORGIA
SERVICES, L.P., A GEORGIA LIMITED PARTNERSHIP ("Tenant").

I.       BASIC LEASE INFORMATION.

         A.       "Building" shall mean the building located at 219 Perimeter
                  Center Parkway, Atlanta, County of DeKalb, State of Georgia,
                  commonly known as 219 Perimeter Center Parkway.

         B.       "Rentable Square Footage of the Building" is deemed to be
                  131,327 square feet.

         C.       "Premises A" and "Premises B" shall mean the areas shown on
                  EXHIBIT A-1 and EXHIBIT A-2, respectively. Premises A is
                  located on the 2nd and 3rd floors and known as suite numbers
                  200 and 300, and Premises B is located on the 1st, 4th and 5th
                  floors and known as suite numbers 110, 111, 400, 410 and 500.
                  The "Rentable Square Footage of Premises A" is deemed to be
                  46,318 square feet (Suite 200 contains 23,159 rentable square
                  feet and Suite 300 contains 23,159 rentable square feet) and
                  the "Rentable Square Footage of Premises B" is deemed to be
                  44,468 square feet (Suite 110 contains 6,576 rentable square
                  feet, Suite 111 contains 6,755 rentable square feet, Suite 400
                  contains 3,381 rentable square feet, Suite 410 contains 12,684
                  rentable square feet and Suite 500 contains 15,072 rentable
                  square feet). For the period beginning with the Commencement
                  Date (as defined in Section I.G. below) through and including
                  the day immediately preceding the Premises B Commencement Date
                  (as defined in Section I.G. below), the "Premises" shall be
                  defined as Premises A only. For the period on and after the
                  Premises B Commencement Date through the Termination Date, the
                  "Premises" shall be defined, collectively, as Premises A and
                  Premises B and, from and after the Premises B Commencement
                  Date, the Rentable Square Footage of the Premises is deemed to
                  be 90,786 square feet. Premises A and Premises B are sometimes
                  individually or collectively referred to as the "Premises", in
                  accordance with the foregoing. If the Premises include one or
                  more floors in their entirety, all corridors and restroom
                  facilities located on such full floor(s) shall be considered
                  part of the Premises. Landlord and Tenant stipulate and agree
                  that the Rentable Square Footage of the Building and the
                  Rentable Square Footage of the Premises are correct and shall
                  not be remeasured.

         D.       "Base Rent":

<TABLE>
<CAPTION>
                  ---------------------------------------------------------------------------------------
                          Period in           RSF in        Annual Rate       Base Rent      Monthly
                             Term            Premises     Per Square Foot    for Period     Base Rent
                  ---------------------------------------------------------------------------------------

                  ---------------------------------------------------------------------------------------
                  <S>                        <C>          <C>               <C>            <C>
                     11/01/99 - 07/31/00      46,318           $20.25        $ 703,454.67  $ 78,161.63
                  ---------------------------------------------------------------------------------------

                  ---------------------------------------------------------------------------------------
                     08/01/00 - 10/31/00      90,786           $20.25        $ 459,604.14  $153,201.38
                  ---------------------------------------------------------------------------------------

                  ---------------------------------------------------------------------------------------
                     11/01/00 - 10/31/01      90,786           $20.66       $1,875,638.76  $156,303.23
                  ---------------------------------------------------------------------------------------

                  ---------------------------------------------------------------------------------------
                     11/01/01 - 10/31/02      90,786           $21.07       $1,912,861.08  $159,405.09
                  ---------------------------------------------------------------------------------------

                  ---------------------------------------------------------------------------------------
                     11/01/02 - 10/31/03      90,786           $21.49       $1,950,991.20  $162,582.60
                  ---------------------------------------------------------------------------------------

                  ---------------------------------------------------------------------------------------
                     11/01/03 - 10/31/04      90,786           $21.92       $1,990,029.12  $165,835.76
                  ---------------------------------------------------------------------------------------

                  ---------------------------------------------------------------------------------------
                     11/01/04 - 10/31/05      90,786           $22.36       $2,029,974.96  $169,164.58
                  ---------------------------------------------------------------------------------------

                  ---------------------------------------------------------------------------------------
                     11/01/05 - 10/31/06      90,786           $22.80       $2,069,920.80  $172,493.40
                  ---------------------------------------------------------------------------------------

                  ---------------------------------------------------------------------------------------
                     11/01/06 - 10/31/07      90,786           $23.26       $2,111,682.36  $175,973.53
                  ---------------------------------------------------------------------------------------
</TABLE>

                  It is agreed that Tenant may take possession of all or a
                  portion of Premises B, in phases, prior to the Premises B
                  Commencement Date as described in Section III.C. below.

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         E.       "Tenant's Pro Rata Share" shall mean 35.2692% for the period
                  beginning with the Commencement Date and ending on the day
                  immediately preceding the Premises B Commencement Date. For
                  the period from and after the Premises B Commencement Date
                  through the Termination Date, "Tenant's Pro Rata Share" shall
                  mean 69.1297%.

         F.       "Base Year": 2000.

         G.       1.       "Term" and "Term for Premises A": shall mean a period
                           of 96 months. The Term and the Term for Premises A
                           shall commence on November 1, 1999 (the "Commencement
                           Date") and, unless terminated early in accordance
                           with this Lease, end on September 30, 2007 (the
                           "Termination Date").

                  2.       "Term for Premises B": shall mean a period of 87
                           months. The Term for Premises B shall commence on
                           August 1, 2000 (the "Premises B Commencement Date")
                           and, unless terminated early in accordance with this
                           Lease, end on the Termination Date.

         H.       Tenant allowance(s): $1,906,506.00, as described in the Work
                  Letter attached as EXHIBIT D.

         I.       "Security Deposit":  None.

         J.       "Guarantor": Nova Corporation, a Delaware corporation.
                  Concurrent with Tenant's execution and delivery of this Lease,
                  Tenant shall cause Guarantor(s) to execute and deliver to
                  Landlord the Guaranty in the form attached hereto as EXHIBIT
                  I.

         K.       "Broker(s)": CB Richard Ellis.

         L.       "Permitted Use": General office use, telephone area (to
                  operate 24 hours per day, 7 days a week), and a computer/data
                  facility for handling Tenant's day-to-day business.

         M.       "Notice Addresses":

                  Tenant:

                  On and after the Commencement Date, notices shall be sent to
                  Tenant at the Premises as follows:

                  Nova Georgia Services, L.P.
                  219 Perimeter Center
                  Suite 200
                  Atlanta, Georgia  30346
                  Attn:  James Cash

                  Prior to the Commencement Date, notices shall be sent to
                  Tenant at the following address:

                  Nova Georgia Services, L.P.
                  c/o Nova Information Systems, Inc.
                  One Concourse Parkway NE, Suite 300
                  Atlanta, Georgia 30328
                  Attn:  James Cash
                  Phone#: (770) 396-1456
                  Fax#: (770) 396-2117

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                  Prior to, on and after the Commencement Date, copies of any
                  notices whereby Landlord is notifying Tenant of option rights
                  or asserting a claim or defense against the Tenant based upon
                  the subject matter of the notice (as opposed to routine
                  notices concerning the operation of the Building) shall also
                  be sent to:

                  Long Aldridge & Norman LLP
                  303 Peachtree Street
                  Suite 5300
                  Atlanta, Georgia  30308
                  Attn: David Ivey, Esq.

<TABLE>
<CAPTION>
                  LANDLORD:                                       WITH A COPY TO:

                  <S>                                             <C>
                  EOP-Perimeter Center, L.L.C.                    Equity Office Properties
                  c/o Equity Office Properties                    Two North Riverside Plaza
                  219 Perimeter Center Parkway, Suite 410         Suite 2200
                  Atlanta, Georgia  30346                         Chicago, Illinois 60606
                  Attention: Building Manager                     Attention: Regional Counsel - Southeast
</TABLE>

                  Rent (defined in Section IV.A) is payable to the order of
                  EQUITY OFFICE PROPERTIES at the following address:
                  EOP-Operating Limited Partnership, as agent for EOP-Perimeter
                  Center, L.L.C. - Group IV, Post Office Box 931650, Atlanta,
                  Georgia 31193-1578.

         N.       "Business Day(s)" are Monday through Friday of each week,
                  exclusive of New Year's Day, Memorial Day, Independence Day,
                  Labor Day, Thanksgiving Day, the Friday following Thanksgiving
                  Day, and Christmas Day ("Holidays"). Landlord may designate
                  additional Holidays, provided that the additional Holidays are
                  commonly recognized by other office buildings in the area
                  where the Building is located.

         O.       "Landlord Work" means the work, if any, that Landlord is
                  obligated to perform in the Premises pursuant to a separate
                  work letter agreement (the "Work Letter") attached as EXHIBIT
                  D.

         P.       "Law(s)" means all applicable statutes, codes, ordinances,
                  orders, rules and regulations of any municipal or governmental
                  entity.

         Q.       "Normal Business Hours" for the Building are 8:00 A.M. to 6:00
                  P.M. on Business Days and 8:00 A.M. to 1:00 P.M. on Saturdays.

         R.       "Property" means the Building and the parcel(s) of land on
                  which it is located, as described on EXHIBIT A-3, and, at
                  Landlord's discretion, the Building garage and/or surface
                  parking area servicing the Building and other improvements
                  serving the Building, if any, and the parcel(s) of land on
                  which they are located.

         S.       "Affiliate of Tenant" means any entity controlling, controlled
                  by or under common control with Tenant.

II.      LEASE GRANT.

         Landlord leases the Premises to Tenant and Tenant leases the Premises
from Landlord, together with the right in common with others to use any portions
of the Property that are designated by Landlord for the common use of tenants
and others, such as sidewalks, unreserved parking areas, common corridors,
elevator foyers, restrooms, vending areas and lobby areas (the "Common Areas").

III.     POSSESSION.

         A.       Intentionally Omitted.

         B.       Subject to Landlord's obligations under Section IX.B. and
                  Landlord's obligation to complete the Landlord Lobby Work (as
                  described in Section F of EXHIBIT D), the Premises are
                  accepted by Tenant in "as is" condition and configuration. By

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                  taking possession of the Premises, Tenant agrees that the
                  Premises are in good order and satisfactory condition, and
                  that there are no representations or warranties by Landlord
                  regarding the condition of the Premises or the Building except
                  as may otherwise be expressly stated herein. If Landlord is
                  delayed delivering possession of the Premises or any other
                  space due to the holdover or unlawful possession of such space
                  by any party, Landlord shall use reasonable efforts to obtain
                  possession of the space. The Commencement Date shall be
                  postponed until the date Landlord delivers possession of
                  Premises A to Tenant free from occupancy by any party, and the
                  Termination Date, at the option of Landlord, may be postponed
                  by an equal number of days.

         C.       If Tenant takes possession of any portion of Premises A prior
                  to the Premises A Commencement Date, or if Tenant takes
                  possession of any portion of Premises B prior to the Premises
                  B Commencement Date, for purposes of conducting business
                  operations therein, such possession shall be subject to the
                  terms and conditions of this Lease and Tenant shall pay Rent
                  (defined in Section IV.A.) for Premises A and/or Premises B to
                  Landlord for each day of possession prior to the respective
                  Commencement Date relating to Premises A and/or Premises B.
                  However, notwithstanding the foregoing or anything to the
                  contrary contained in this Lease, it is agreed that Tenant may
                  take possession of Premises B, in phases, prior to the
                  Premises B Commencement Date for purposes of conducting
                  business operations therein, but each such phase of Premises B
                  that Tenant takes possession of shall consist of one or more
                  of the suites, as currently demised, comprising Premises B as
                  reflected on Exhibit A-2 attached hereto, and, for all
                  purposes, each such phase of Premises B shall be deemed to
                  contain the Rentable Square Footage for each such suite
                  comprising Premises B, as described in Section I.C. above.
                  Notwithstanding the foregoing, it is understood and agreed
                  that the portion of Premises B currently demised as Suite No.
                  400 is currently occupied by another tenant pursuant to a
                  lease scheduled to expire on February 29, 2000, and the
                  portion of Premises B currently demised as Suite No. 410 is
                  currently occupied by Landlord as its management office. It is
                  understood and agreed that such portion(s) of Premises B may
                  not be entered into by Tenant for business purposes or for any
                  other purpose until Landlord delivers possession of such
                  portion(s) of Premises B to Tenant. Landlord agrees that it
                  will deliver possession of Suite No. 410 no later than June 1,
                  2000. If Landlord is unable to tender possession of Suite No.
                  400 on or before June 1, 2000, Landlord shall proceed with due
                  diligence and take all legal action reasonably necessary to
                  recapture possession of Suite 400 from the existing tenant
                  thereunder and/or regain legal right to possession thereof.

                  Except for the cost of services requested by Tenant for after
                  Normal Business Hours (e.g. after hours HVAC), Tenant shall
                  not be required to pay Rent for Premises A or Premises B, as
                  applicable, relating to any days of possession prior to the
                  respective Commencement Date for Premises A or Premises B
                  during which Tenant, with the approval of Landlord, is in
                  possession of Premises A or Premises B, as applicable, for the
                  sole purpose of performing improvements or installing
                  furniture, equipment or other personal property.

IV.      RENT.

         A.       Payments. As consideration for this Lease, Tenant shall pay
                  Landlord, without any setoff or deduction (except as may
                  otherwise be expressly stated herein), the total amount of
                  Base Rent and Additional Rent due for the Term. "Additional
                  Rent" means all sums (exclusive of Base Rent) that Tenant is
                  required to pay Landlord. Additional Rent and Base Rent are
                  sometimes collectively referred to as "Rent". Tenant shall pay
                  and be liable for all rental, sales and use taxes (but
                  excluding income taxes), if any, imposed upon or measured by
                  Rent under applicable Law. Base Rent and recurring monthly
                  charges of Additional Rent shall be due and payable in advance
                  on the first day of each calendar month without notice or
                  demand. All other items of Rent shall be due and payable by
                  Tenant on or before 30 days after Tenant's receipt of an
                  invoice for same. All payments of Rent shall be by good and
                  sufficient check or by other means (such as automatic debit or
                  electronic transfer) acceptable to Landlord. If Tenant fails
                  to pay any item or installment of Rent when due, Tenant shall
                  pay Landlord an

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                  administration fee equal to 5% of the past due Rent, provided
                  that Tenant shall be entitled to a grace period of 5 days for
                  the first 2 late payments of Rent in a given calendar year. If
                  the Term commences on a day other than the first day of a
                  calendar month or terminates on a day other than the last day
                  of a calendar month, the monthly Base Rent and Tenant's Pro
                  Rata Share of any Tax Excess (defined in Section IV.B.) or
                  Expense Excess (defined in Section IV.B.) for the month shall
                  be prorated based on the number of days in such calendar
                  month. Landlord's acceptance of less than the correct amount
                  of Rent shall be considered a payment on account of the
                  earliest Rent due. No endorsement or statement on a check or
                  letter accompanying a check or payment shall be considered an
                  accord and satisfaction, and either party may accept the check
                  or payment without prejudice to that party's right to recover
                  the balance or pursue other available remedies. Tenant's
                  covenant to pay Rent is independent of every other covenant in
                  this Lease.

         B.       Expense Excess and Tax Excess. Tenant shall pay Tenant's Pro
                  Rata Share of the amount, if any, by which Expenses (defined
                  in Section IV.C.) for each calendar year during the Term
                  exceed Expenses for the Base Year (the "Expense Excess") and
                  also the amount, if any, by which Taxes (defined in Section
                  IV.D.) for each calendar year during the Term exceed Taxes for
                  the Base Year (the "Tax Excess"). If Expenses and/or Taxes in
                  any calendar year decrease below the amount of Expenses and/or
                  Taxes for the Base Year, Tenant's Pro Rata Share of Expenses
                  and/or Taxes, as the case may be, for that calendar year shall
                  be $0. Landlord shall provide Tenant with a good faith
                  estimate of the Expense Excess and of the Tax Excess for each
                  calendar year during the Term. On or before the first day of
                  each month, Tenant shall pay to Landlord a monthly installment
                  equal to one-twelfth of Tenant's Pro Rata Share of Landlord's
                  estimate of the Expense Excess and one-twelfth of Tenant's Pro
                  Rata Share of Landlord's estimate of the Tax Excess. If
                  Landlord determines that its good faith estimate of the
                  Expense Excess or of the Tax Excess was incorrect by a
                  material amount, Landlord may provide Tenant with a revised
                  estimate. After its receipt of the revised estimate, Tenant's
                  monthly payments shall be based upon the revised estimate. If
                  Landlord does not provide Tenant with an estimate of the
                  Expense Excess or of the Tax Excess by January 1 of a calendar
                  year, Tenant shall continue to pay monthly installments based
                  on the previous year's estimate(s) until Landlord provides
                  Tenant with the new estimate. Upon delivery of the new
                  estimate, an adjustment shall be made for any month for which
                  Tenant paid monthly installments based on the previous year's
                  estimate(s). Tenant shall pay Landlord the amount of any
                  underpayment within 30 days after receipt of the new estimate.
                  Any overpayment shall be refunded to Tenant within 30 days or
                  credited against the next due future installment(s) of
                  Additional Rent.

                  As soon as is practical following the end of each calendar
                  year, Landlord shall furnish Tenant with a statement of the
                  actual Expenses and Expense Excess and the actual Taxes and
                  Tax Excess for the prior calendar year. If the estimated
                  Expense Excess and/or estimated Tax Excess for the prior
                  calendar year is more than the actual Expense Excess and/or
                  actual Tax Excess, as the case may be, for the prior calendar
                  year, Landlord shall apply any overpayment by Tenant against
                  Additional Rent due or next becoming due, provided if the Term
                  expires before the determination of the overpayment, Landlord
                  shall refund any overpayment to Tenant after first deducting
                  the amount of Rent due. If the estimated Expense Excess and/or
                  estimated Tax Excess for the prior calendar year is less than
                  the actual Expense Excess and/or actual Tax Excess, as the
                  case may be, for such prior year, Tenant shall pay Landlord,
                  within 30 days after its receipt of the statement of Expenses
                  and/or Taxes, any underpayment for the prior calendar year.

         C.       Expenses Defined. "Expenses" means all costs and expenses
                  incurred in each calendar year in connection with operating,
                  maintaining, repairing, and managing the Building and the
                  Property, including, but not limited to:

                  1.       Labor costs, including, wages, salaries, social
                           security and employment taxes, medical and other
                           types of insurance, uniforms, training, and
                           retirement and pension plans, but excluding labor
                           costs for personnel

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                           above the grade of building manager or property
                           manager. Notwithstanding the foregoing, to the extent
                           management or maintenance personnel are located
                           off-site and perform management or maintenance
                           services for buildings other than the Building, the
                           labor costs associated with such management or
                           maintenance personnel shall be included in Expenses
                           only to the extent and in the proportion that such
                           management or maintenance personnel perform services
                           for the Building or Property, as the case may be.

                  2.       Management fees, the cost of equipping and
                           maintaining a management office, accounting and
                           bookkeeping services, legal fees not attributable to
                           leasing or collection activity, and other
                           administrative costs. Landlord, by itself or through
                           an affiliate, shall have the right to directly
                           perform or provide any services under this Lease
                           (including management services), provided that the
                           cost of any such services shall not exceed the cost
                           that would have been incurred had Landlord entered
                           into an arms-length contract for such services with
                           an unaffiliated entity of comparable skill and
                           experience.

                  3.       The cost of services, including amounts paid to
                           service providers and the rental and purchase cost of
                           parts, supplies, tools and equipment, but excluding
                           payments for rented equipment, the cost of which
                           would constitute a capital expenditure if the
                           equipment were purchased, in which event, Section
                           IV.C.6 below would govern the determination of
                           whether such costs are included in Expenses.

                  4.       Premiums and deductibles paid by Landlord for
                           insurance, including workers compensation, fire and
                           extended coverage, earthquake, general liability,
                           rental loss, elevator, boiler and other insurance
                           customarily carried from time to time by owners of
                           comparable office buildings.

                  5.       Electrical Costs (defined below) and charges for
                           water, gas, steam and sewer, but excluding those
                           charges for which Landlord is reimbursed by tenants.
                           "Electrical Costs" means: (a) charges paid by
                           Landlord for electricity; (b) costs incurred in
                           connection with an energy management program for the
                           Property; and (c) if and to the extent permitted by
                           Law, a fee for the services provided by Landlord in
                           connection with the selection of utility companies
                           and the negotiation and administration of contracts
                           for electricity, provided that such fee during any
                           particular calendar year shall not exceed 50% of any
                           savings obtained by Landlord with respect to such
                           calendar year. Electrical Costs shall be adjusted as
                           follows: (i) amounts received by Landlord as
                           reimbursement for above standard electrical
                           consumption shall be deducted from Electrical Costs;
                           (ii) the cost of electricity incurred to provide
                           overtime HVAC to specific tenants (as reasonably
                           estimated by Landlord) shall be deducted from
                           Electrical Costs; and (iii) if Tenant is billed
                           directly for the cost of building standard
                           electricity to the Premises as a separate charge in
                           addition to Base Rent, the cost of electricity to
                           individual tenant spaces in the Building shall be
                           deducted from Electrical Costs.

                  6.       The amortized cost of capital improvements (as
                           distinguished from replacement parts or components
                           installed in the ordinary course of business) made to
                           the Property which are: (a) performed primarily to
                           reduce operating expense costs or otherwise improve
                           the operating efficiency of the Property; or (b)
                           required to comply with any Laws that are enacted, or
                           first interpreted to apply to the Property, after the
                           date of this Lease. The cost of capital improvements
                           shall be amortized by Landlord over the lesser of the
                           Payback Period (defined below) or 10 years. The
                           amortized cost of capital improvements may, at
                           Landlord's option, include actual or imputed interest
                           at the rate that Landlord would reasonably be
                           required to pay to finance the cost of the capital
                           improvement. "Payback Period" means the reasonably
                           estimated period of time that it takes for the cost
                           savings resulting from a capital improvement to equal
                           the total cost of the capital improvement.
                           Notwithstanding the foregoing, the portion of the
                           annual amortized costs to be included in

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                           Expenses in any calendar year with respect to a
                           capital improvement which is intended to reduce
                           expenses or improve the operating efficiency of the
                           Property or Building shall equal the lesser of: (i)
                           such annual amortized costs; and (ii) the actual
                           annual amortized reduction in expenses for that
                           portion of the amortization period of the capital
                           improvement which falls within the Term.

                  If Landlord incurs Expenses for the Property together with one
                  or more other buildings or properties, whether pursuant to a
                  reciprocal easement agreement, common area agreement or
                  otherwise, the shared costs and expenses otherwise permitted
                  or included in the meaning of "Expenses" shall be equitably
                  prorated and apportioned between the Property and the other
                  buildings or properties. Notwithstanding the foregoing, for
                  purposes of computing Tenant's Pro Rata Share of Expenses, the
                  Controllable Expenses (hereinafter defined) shall not increase
                  by more than 6% per calendar year determined for each calendar
                  year on a non-compounding and non-cumulative basis over the
                  course of the Term. In other words, Controllable Expenses for
                  the first calendar year after the Base Year shall not exceed
                  106% of the Controllable Expenses for the Base Year.
                  Controllable Expenses for the second calendar year after the
                  Base Year shall not exceed 106% of the lesser of the actual
                  Controllable Expenses or the limit on Controllable Expenses
                  for the first calendar year after the Base Year, etc. By way
                  of illustration, if Controllable Expenses were $10.00 per
                  rentable square for the Base Year, then Controllable Expenses
                  for the first (1st) calendar year following the Base Year
                  shall not exceed $10.60 per rentable square foot, and if
                  actual Controllable Expenses are $10.10 per rentable square
                  foot in such first calendar year, Controllable Expenses for
                  the second calendar year following the Base Year shall not
                  exceed $10.71 per rentable square foot. "Controllable
                  Expenses" shall mean all Expenses exclusive of the cost of
                  insurance, utilities and capital improvements.

                  Expenses shall not include: Taxes, the cost of capital
                  improvements or capital expenditures (except as set forth
                  above); depreciation; interest (except as provided above for
                  the amortization of capital improvements); principal payments
                  of mortgage and other non-operating debts of Landlord; the
                  cost of repairs or other work to the extent Landlord is
                  reimbursed by insurance or condemnation proceeds; costs in
                  connection with leasing space in the Building, including
                  brokerage commissions; lease concessions, including rental
                  abatements and construction allowances, granted to specific
                  tenants; costs incurred in connection with the sale, financing
                  or refinancing of the Building; fines, interest and penalties
                  incurred due to the late payment of Taxes (defined in Section
                  IV.D) or Expenses; organizational expenses associated with the
                  creation and operation of the entity which constitutes
                  Landlord; or any penalties or damages that Landlord pays to
                  Tenant under this Lease or to other tenants in the Building
                  under their respective leases.

                  Expenses shall also exclude the following:

                  a.       Rental concessions granted to specific tenants and
                           expenses incurred in renovating or otherwise
                           improving or decorating, painting, or redecorating
                           space for specific tenants, other than ordinary
                           repairs and maintenance provided to all tenants.

                  b.       All items (including repairs) and services for which
                           Tenant or other tenants pay directly to third parties
                           or for which Tenant or other tenants reimburse (or
                           are required to reimburse) Landlord (other than
                           through Expenses).

                  c.       Costs, fines, interest, and penalties incurred due to
                           the late payments of taxes, utility bills and other
                           costs incurred by Landlord's failure to make such
                           payments when due unless such failure is due to
                           Landlord's good faith and reasonable efforts in
                           contesting the amount of such payments.

                  d.       The cost or expense of any services or benefits
                           provided to other tenants in the Building and not
                           provided or available to Tenant.

                                       7
<PAGE>   10

                  e.       Payments for rented equipment, the cost of which
                           would constitute a capital expenditure if the
                           equipment were purchased, in which event, Section
                           IV.C.6 above would govern the determination of
                           whether such costs are included in Expenses.

                  f.       Any fines or penalties incurred as a result of
                           violation by Landlord of any law, order, rule or
                           regulation of any governmental authority.

                  g.       Any expenses for which Landlord has received actual
                           reimbursement (other than through Expenses).

                  h.       Any cost or expense related to removal, cleaning,
                           abatement or remediation of "hazardous materials" in
                           or about the Building, Common Area or Property,
                           including, without limitation, hazardous substances
                           in the ground water or soil, except to the extent
                           such removal, cleaning, abatement or remediation is
                           related to the general repair and maintenance of the
                           Building, Common Area or Property.

                  i.       All costs associated with the operation of the
                           business of the ownership or entity which constitutes
                           "Landlord" (as distinguished from the costs of
                           operating, maintaining, repairing and managing the
                           Building) including, but not limited to, Landlord's
                           general corporate overhead and general administrative
                           expenses.

                  j.       Costs incurred by Landlord in connection with the
                           correction of defects in design and original
                           construction of the Building or other structural
                           defects of the Building.

                  k.       Any fines, costs, penalties or interest resulting
                           from the adjudicated negligence or adjudicated
                           willful misconduct of the Landlord or its agents,
                           contractors, or employees.

                  l.       Ground lease rental

                  m.       Costs incurred by Landlord for the repair of damage
                           to the Building, to the extent that Landlord is
                           reimbursed for such costs by insurance proceeds,
                           judgments or other third party sources.

                  n.       To the extent that parking revenues exceed parking
                           expenses, the costs incurred in owning (although
                           capital expenditures shall be excluded except to the
                           extent properly included pursuant to Section IV.C.6
                           above), operating, maintaining and repairing any
                           underground or above-ground parking garage and/or any
                           other parking facilities associated with the
                           Building.

                  If the Building is not at least 95% occupied during any
                  calendar year or if Landlord is not supplying services to at
                  least 95% of the total Rentable Square Footage of the Building
                  at any time during a calendar year, Expenses shall, at
                  Landlord's option, be determined as if the Building had been
                  95% occupied and Landlord had been supplying services to 95%
                  of the Rentable Square Footage of the Building during that
                  calendar year. If Tenant pays for its Pro Rata Share of
                  Expenses based on increases over a "Base Year" and Expenses
                  for a calendar year are determined as provided in the prior
                  sentence, Expenses for the Base Year shall also be determined
                  as if the Building had been 95% occupied and Landlord had been
                  supplying services to 95% of the Rentable Square Footage of
                  the Building. The extrapolation of Expenses under this Section
                  shall be performed by appropriately adjusting the cost of
                  those components of Expenses that are impacted by changes in
                  the occupancy of the Building. In no event shall Landlord be
                  entitled to a reimbursement from tenants for Expenses in
                  excess of 100% of the cost actually paid or incurred for
                  Expenses in any applicable calendar year.

         D.       Taxes Defined. "Taxes" shall mean: (1) all real estate taxes
                  and other assessments on the Building and/or Property,
                  including, but not limited to, assessments for special
                  improvement districts and building improvement

                                       8
<PAGE>   11

                  districts, taxes and assessments levied in substitution or
                  supplementation in whole or in part of any such taxes and
                  assessments and the Property's share of any real estate taxes
                  and assessments under any reciprocal easement agreement,
                  common area agreement or similar agreement as to the Property;
                  (2) all personal property taxes for property that is owned by
                  Landlord and used in connection with the operation,
                  maintenance and repair of the Property; and (3) all costs and
                  fees incurred in connection with seeking reductions in any tax
                  liabilities described in (1) and (2), including, without
                  limitation, any costs incurred by Landlord for compliance,
                  review and appeal of tax liabilities. Without limitation,
                  Taxes shall not include any income, capital levy, franchise,
                  capital stock, gift, estate or inheritance tax. If an
                  assessment is payable in installments, Taxes for the year
                  shall include the amount of the installment and any interest
                  due and payable during that year. For all other real estate
                  taxes, Taxes for that year shall, at Landlord's election,
                  include either the amount accrued, assessed or otherwise
                  imposed for the year or the amount due and payable for that
                  year, provided that Landlord's election shall be applied
                  consistently throughout the Term. If a change in Taxes is
                  obtained for any year of the Term during which Tenant paid
                  Tenant's Pro Rata Share of any Tax Excess, then Taxes for that
                  year will be retroactively adjusted and Landlord shall provide
                  Tenant with a credit, if any, based on the adjustment.
                  Likewise, if a change is obtained for Taxes for the Base Year,
                  Taxes for the Base Year shall be restated and the Tax Excess
                  for all subsequent years shall be recomputed. Tenant shall pay
                  Landlord the amount of Tenant's Pro Rata Share of any such
                  increase in the Tax Excess within 30 days after Tenant's
                  receipt of a statement from Landlord.

         E.       Audit Rights. Tenant may, within 150 days after receiving
                  Landlord's statement of Expenses, give Landlord written notice
                  ("Review Notice") that Tenant intends to review Landlord's
                  records of the Expenses for that calendar year. Within a
                  reasonable time after receipt of the Review Notice, Landlord
                  shall make all pertinent records available for inspection that
                  are reasonably necessary for Tenant to conduct its review. If
                  any records are maintained at a location other than the office
                  of the Building, Tenant may either inspect the records at such
                  other location or pay for the reasonable cost of copying and
                  shipping the records. If Tenant retains an agent to review
                  Landlord's records, the agent must be with a licensed CPA
                  firm. However, notwithstanding the foregoing, Landlord agrees
                  that Tenant may retain a third party agent to review
                  Landlord's books and records which third party agent is not a
                  CPA firm, so long as the third party agent retained by Tenant
                  shall have expertise in and familiarity with general industry
                  practice with respect to the operation of and accounting for a
                  first class office building and whose compensation shall in no
                  way be contingent upon or correspond to the financial impact
                  on Tenant resulting from the review. Tenant shall be solely
                  responsible for all costs, expenses and fees incurred for the
                  audit. Within 60 days after the records are made available to
                  Tenant, Tenant shall have the right to give Landlord written
                  notice (an "Objection Notice") stating in reasonable detail
                  any objection to Landlord's statement of Expenses for that
                  year. If Tenant fails to give Landlord an Objection Notice
                  within the 60 day period or fails to provide Landlord with a
                  Review Notice within the 150 day period described above,
                  Tenant shall be deemed to have approved Landlord's statement
                  of Expenses and shall be barred from raising any claims
                  regarding the Expenses for that year. If Tenant provides
                  Landlord with a timely Objection Notice, Landlord and Tenant
                  shall work together in good faith to resolve any issues raised
                  in Tenant's Objection Notice. If Landlord and Tenant determine
                  that Expenses for the calendar year are less than reported,
                  Landlord shall provide Tenant with a credit against the next
                  installment of Rent in the amount of the overpayment by
                  Tenant. Likewise, if Landlord and Tenant determine that
                  Expenses for the calendar year are greater than reported,
                  Tenant shall pay Landlord the amount of any underpayment
                  within 30 days. In addition, if Landlord and Tenant determine
                  that Expenses for the Building for the year in question were
                  less than stated by more than 5%, Landlord, within 30 days
                  after its receipt of paid invoices therefor from Tenant, shall
                  reimburse Tenant for any reasonable amounts paid by Tenant to
                  third parties in connection with such review by Tenant. The
                  records obtained by Tenant shall be treated as confidential.
                  In no event shall Tenant be permitted to examine Landlord's
                  records or to dispute any statement of Expenses unless Tenant
                  has paid and continues to pay all Rent when due.

                                       9
<PAGE>   12

V.       COMPLIANCE WITH LAWS; USE.

         A.       The Premises shall be used only for the Permitted Use and for
                  no other use whatsoever. Tenant shall not use or permit the
                  use of the Premises for any purpose which is illegal,
                  dangerous to persons or property or which, in Landlord's
                  reasonable opinion, unreasonably disturbs any other tenants of
                  the Building or interferes with the operation of the Building.
                  Tenant shall comply with all Laws, including the Americans
                  with Disabilities Act, regarding the operation of Tenant's
                  business and the use, condition, configuration and occupancy
                  of the Premises. Tenant, within 10 days after receipt, shall
                  provide Landlord with copies of any notices it receives
                  regarding a violation or alleged violation of any Laws.
                  Landlord, at its sole cost and expense (except to the extent
                  properly included in Expenses), shall be responsible for
                  correcting any violations of Title III of the Americans with
                  Disabilities Act with respect to the Common Areas of the
                  Building and the restroom facilities and elevator lobbies
                  within the Premises, provided that Landlord's obligation with
                  respect to the restroom facilities and elevator lobbies within
                  the Premises shall be limited to violations that arise out of
                  the Landlord Lobby Work (as described in EXHIBIT D) and/or the
                  condition of such portion of the Premises prior to any
                  improvements performed by Tenant in such portions of the
                  Premises and the installation of any furniture, equipment and
                  other personal property of Tenant within such portion of the
                  Premises. Notwithstanding the foregoing, Landlord shall have
                  the right to contest any alleged violation in good faith,
                  including, without limitation, the right to apply for and
                  obtain a waiver or deferment of compliance, the right to
                  assert any and all defenses allowed by law and the right to
                  appeal any decisions, judgments or rulings to the fullest
                  extent permitted by law. Landlord, after the exhaustion of any
                  and all rights to appeal or contest, will make all repairs,
                  additions, alterations or improvements necessary to comply
                  with the terms of any final order or judgment. Notwithstanding
                  the foregoing, Tenant, not Landlord, shall be responsible for
                  the correction of any violations that arise out of or in
                  connection with any claims brought under any provision of the
                  Americans with Disabilities Act other than Title III, the
                  specific nature of Tenant's business in the Premises (other
                  than general office use), the acts or omissions of Tenant, its
                  agents, employees or contractors, Tenant's arrangement of any
                  furniture, equipment or other property in the Premises, any
                  repairs, alterations, additions or improvements performed by
                  or on behalf of Tenant (other than the Landlord Lobby Work)
                  and any design or configuration of the Premises specifically
                  requested by Tenant after being informed that such design or
                  configuration may not be in strict compliance with the ADA.

         B.       Tenant shall comply with the rules and regulations of the
                  Building attached as EXHIBIT B and such other reasonable rules
                  and regulations adopted by Landlord from time to time. Tenant
                  shall also cause its agents, contractors, subcontractors,
                  employees, customers, and subtenants to comply with all rules
                  and regulations. Landlord shall not knowingly discriminate
                  against Tenant in Landlord's enforcement of the rules and
                  regulations. The rules and regulations shall be generally
                  applicable, and generally applied in the same manner, to all
                  tenants of the Building.

VI.      SECURITY DEPOSIT.

         The Security Deposit, if any, shall be delivered to Landlord upon the
execution of this Lease by Tenant and shall be held by Landlord without
liability for interest (unless required by Law) as security for the performance
of Tenant's obligations. The Security Deposit is not an advance payment of Rent
or a measure of Tenant's liability for damages. Landlord may, from time to time,
without prejudice to any other remedy, use all or a portion of the Security
Deposit to satisfy past due Rent or to cure any uncured default by Tenant. If
Landlord uses the Security Deposit, Tenant shall on demand restore the Security
Deposit to its original amount. Landlord shall return any unapplied portion of
the Security Deposit to Tenant within 45 days after the later to occur of: (1)
the determination of Tenant's Pro Rata Share of any Tax Excess and Expense
Excess for the final year of the Term; (2) the date Tenant surrenders possession
of the Premises to Landlord in accordance with this Lease; or (3) the
Termination Date. If Landlord transfers its interest in the Premises, Landlord
may assign the Security Deposit to the transferee and, following the assignment,
Landlord shall have no further liability for the return of

                                       10
<PAGE>   13

the Security Deposit. Landlord shall not be required to keep the Security
Deposit separate from its other accounts.

VII.     SERVICES TO BE FURNISHED BY LANDLORD.

         A.       Landlord agrees to furnish Tenant with the following services:
                  (1) Hot and cold water service for use in the lavatories on
                  each floor on which the Premises are located; (2) Heat and air
                  conditioning in season during Normal Business Hours in
                  accordance with the specifications attached hereto as EXHIBIT
                  F or as otherwise required by governmental authority, provided
                  that Landlord shall not be liable for any failure to maintain
                  the temperature ranges set forth in EXHIBIT F to the extent
                  that such failure arises out of either (a) an excess density
                  or electrical load within the Premises beyond any density or
                  load limits specified in this Lease, or (b) modifications
                  performed to the HVAC system by Tenant or any contractors
                  retained by Tenant, or (c) Tenant's failure to keep the window
                  covering in the Premises closed during appropriate times when
                  such portions of the Premises are exposed to direct sunlight,
                  it being agreed that Landlord and Tenant shall work
                  cooperatively with one another regarding a reasonable
                  determination as to when such window coverings should be
                  closed. Tenant, upon such advance notice as is reasonably
                  required by Landlord, shall have the right to receive HVAC
                  service during hours other than Normal Business Hours. Tenant
                  shall pay Landlord the standard charge for the additional
                  service as reasonably determined by Landlord from time to
                  time. As of the date hereof, Landlord's charge for after hours
                  heating and air conditioning service is $46.50 per hour for
                  the first floor (or portion thereof) requested by Tenant, and
                  $16.50 per hour for each additional floor (or portion thereof)
                  requested by Tenant; (3) Maintenance and repair of the
                  Property as described in Section IX.B.; (4) Janitor service on
                  Business Days in accordance with the cleaning specifications
                  attached hereto as EXHIBIT G, or such other reasonably
                  comparable specifications designated by Landlord from time to
                  time. If Tenant's use, floor covering or other improvements
                  require special services in excess of the standard services
                  for the Building, Tenant shall pay the additional cost
                  attributable to the special services; (5) Elevator service;
                  (6) Electricity to the Premises for general office use, in
                  accordance with and subject to the terms and conditions in
                  Article X; (7) Security to the Building, which may be provided
                  through a security system involving any one or a combination
                  of cameras, monitoring devices or guards, sign-in or
                  identification procedures or other comparable system; (8)
                  Replacement of Building standard fluorescent light bulbs/tubes
                  in Building standard light fixtures within the Premises; and
                  (9) such other services as Landlord reasonably determines are
                  necessary or appropriate for the Property.

         B.       Landlord's failure to furnish, or any interruption or
                  termination of, services due to the application of Laws, the
                  failure of any equipment, the performance of repairs,
                  improvements or alterations, or the occurrence of any event or
                  cause beyond the reasonable control of Landlord (a "Service
                  Failure") shall not render Landlord liable to Tenant,
                  constitute a constructive eviction of Tenant, give rise to an
                  abatement of Rent, nor relieve Tenant from the obligation to
                  fulfill any covenant or agreement. However, if the Premises,
                  or a material portion of the Premises, is made untenantable
                  for a period in excess of 3 consecutive Business Days as a
                  result of the Service Failure, then Tenant, as its sole
                  remedy, shall be entitled to receive an abatement of Rent
                  payable hereunder during the period beginning on the 4th
                  consecutive Business Day of the Service Failure and ending on
                  the day the service has been restored. If the entire Premises
                  has not been rendered untenantable by the Service Failure, the
                  amount of abatement that Tenant is entitled to receive shall
                  be prorated based upon the percentage of the Premises rendered
                  untenantable and not used by Tenant. In no event, however,
                  shall Landlord be liable to Tenant for any loss or damage,
                  including the theft of Tenant's Property (defined in Article
                  XV), arising out of or in connection with the failure of any
                  security services, personnel or equipment. Notwithstanding the
                  foregoing, if a Service Failure (a) continues for 60
                  consecutive days after the Service Failure; and (b) is not
                  being diligently remedied by Landlord, Tenant, as its sole
                  remedy, shall have the right to elect to terminate this Lease
                  within 10 days after the expiration of said 60 day period
                  without penalty, by delivering written notice to Landlord of
                  its election thereof; provided, however, if Landlord is
                  diligently pursuing the repair or restoration of the service,
                  Tenant shall not be

                                       11
<PAGE>   14

                  entitled to terminate the Lease but rather Tenant's sole
                  remedy shall be to abate Rent as provided above.

VIII.    LEASEHOLD IMPROVEMENTS.

         All improvements to the Premises (collectively, "Leasehold
Improvements") shall be owned by Landlord and shall remain upon the Premises
without compensation to Tenant. However, Landlord, by written notice to Tenant
within 30 days prior to the Termination Date (or at least 90 days prior to the
Termination Date if Tenant requests in writing at least 100 days prior to the
Termination Date that Landlord provide such written notice to Tenant on or
before such 90 day period) require Tenant to remove, at Tenant's expense: (1)
Cable (defined in Section IX.A) installed by or for the exclusive benefit of
Tenant and located in the Premises or other portions of the Building; and (2)
any Leasehold Improvements that are performed by or for the benefit of Tenant
and, in Landlord's reasonable judgment, are of a nature that would require
removal and repair costs that are materially in excess of the removal and repair
costs associated with standard office improvements (collectively referred to as
"Required Removables"). Without limitation, it is agreed that Required
Removables include internal stairways, raised floors, personal baths and
showers, vaults, rolling file systems and structural alterations and
modifications of any type. The Required Removables designated by Landlord shall
be removed by Tenant before the Termination Date, provided that upon prior
written notice to Landlord, Tenant may remain in the Premises for up to 5 days
after the Termination Date for the sole purpose of removing the Required
Removables, but in no event shall any such holdover in the Premises constitute
or create a tenancy-at-will under existing applicable law. Tenant's possession
of the Premises shall be subject to all of the terms and conditions of this
Lease, including the obligation to pay Rent on a per diem basis at the rate in
effect for the last month of the Term. Tenant shall repair damage caused by the
installation or removal of Required Removables. If Tenant fails to remove any
Required Removables or perform related repairs in a timely manner, Landlord, at
Tenant's expense, may remove and dispose of the Required Removables and perform
the required repairs. Tenant, within 30 days after receipt of an invoice, shall
reimburse Landlord for the reasonable costs incurred by Landlord.
Notwithstanding the foregoing, Tenant, at the time it requests approval for a
proposed Alteration (defined in Section IX.C), including any Initial Alterations
(as defined in EXHIBIT D), may request in writing that Landlord advise Tenant
whether the Alteration or any portion of the Alteration must be removed upon
termination of this Lease. Within 10 days after receipt of Tenant's request,
Landlord shall advise Tenant in writing as to which portions of the Alteration,
if any, will be required to be removed upon termination of this Lease.

IX.      REPAIRS AND ALTERATIONS.

         A.       Tenant's Repair Obligations. Tenant shall, at its sole cost
                  and expense, promptly perform all maintenance and repairs to
                  the Premises that are not Landlord's express responsibility
                  under this Lease, and shall keep the Premises in good
                  condition and repair, reasonable wear and tear excepted.
                  Tenant's repair obligations include, without limitation,
                  repairs to: (1) floor covering; (2) interior partitions; (3)
                  doors; (4) the interior side of demising walls; (5)
                  electronic, phone and data cabling and related equipment
                  (collectively, "Cable") that is installed by or for the
                  exclusive benefit of Tenant and located in the Premises or
                  other portions of the Building; (6) supplemental air
                  conditioning units, private showers and kitchens, including
                  hot water heaters, plumbing, and similar facilities serving
                  Tenant exclusively; and (7) Alterations performed by
                  contractors retained by Tenant, including related HVAC
                  balancing. All work shall be performed in accordance with the
                  rules and procedures described in Section IX.C. below. If
                  Tenant fails to make any repairs to the Premises for more than
                  20 days after notice from Landlord (although notice shall not
                  be required if there is an emergency), Landlord may make the
                  repairs, and Tenant shall pay the reasonable cost of the
                  repairs to Landlord within 30 days after receipt of an
                  invoice, together with an administrative charge in an amount
                  equal to 10% of the cost of the repairs.

         B.       Landlord's Repair Obligations. Landlord shall keep and
                  maintain in good repair and working order and make repairs to
                  and perform maintenance upon: (1) structural elements of the
                  Building; (2) mechanical (including HVAC), electrical,
                  plumbing and fire/life safety systems serving the Building in
                  general; (3) Common Areas; (4) the roof of the Building; (5)
                  exterior windows and other exterior components of the
                  Building; (6) elevators serving the Building; and

                                       12
<PAGE>   15

                  (7) the surface parking area servicing the Building. Landlord
                  shall promptly make repairs (considering the nature and
                  urgency of the repair) for which Landlord is responsible.

         C.       Alterations. Tenant shall not make alterations, additions or
                  improvements to the Premises or install any Cable in the
                  Premises or other portions of the Building (collectively
                  referred to as "Alterations") without first obtaining the
                  written consent of Landlord in each instance, which consent
                  shall not be unreasonably withheld, conditioned or delayed.
                  However, Landlord's consent shall not be required for any
                  Alteration that satisfies all of the following criteria (a
                  "Cosmetic Alteration"): (1) is of a cosmetic nature such as
                  painting, wallpapering, hanging pictures and installing
                  carpeting; (2) is not visible from the exterior of the
                  Premises or Building; (3) will not affect the systems or
                  structure of the Building; and (4) does not require work to be
                  performed inside the walls or above the ceiling of the
                  Premises. However, even though consent is not required, the
                  performance of Cosmetic Alterations shall be subject to all
                  the other provisions of this Section IX.C. Prior to starting
                  work, Tenant shall furnish Landlord with plans and
                  specifications reasonably acceptable to Landlord; names of
                  contractors reasonably acceptable to Landlord (provided that
                  Landlord may designate specific contractors with respect to
                  Building systems); copies of contracts; necessary permits and
                  approvals; evidence of contractor's and subcontractor's
                  insurance in amounts reasonably required by Landlord; and any
                  security for performance that is reasonably required by
                  Landlord. Changes to the plans and specifications must also be
                  submitted to Landlord for its approval. Alterations shall be
                  constructed in a good and workmanlike manner using materials
                  of a quality that is at least equal to the quality designated
                  by Landlord as the minimum standard for the Building. Landlord
                  may designate reasonable rules, regulations and procedures for
                  the performance of work in the Building and, to the extent
                  reasonably necessary to avoid disruption to the occupants of
                  the Building, shall have the right to designate the time when
                  Alterations may be performed. Tenant shall reimburse Landlord
                  within 30 days after receipt of an invoice for all reasonable
                  actual sums paid by Landlord for third party examination of
                  Tenant's plans for non-Cosmetic Alterations. In addition,
                  within 30 days after receipt of an invoice from Landlord,
                  Tenant shall pay Landlord a fee for Landlord's oversight and
                  coordination of any non-Cosmetic Alterations equal to the
                  actual reasonable cost incurred by Landlord with respect to
                  any third party professionals that Landlord is required to
                  retain in connection with the supervision of such non-Cosmetic
                  Alterations plus (i) with respect to non-Cosmetic Alterations
                  installed as part of the Initial Alterations (described in
                  EXHIBIT D) in the initial Premises or installed as part of the
                  initial alterations in any subsequent or additional space
                  added to the initial Premises, $1,000.00 for the first 24
                  hours that Landlord's personnel spends supervising such work
                  and $41.66 per hour for every hour thereafter that Landlord's
                  personnel spends supervising such work, or (ii) 3% of the cost
                  of any non-Cosmetic Alterations installed subsequent to the
                  Initial Alterations in the initial Premises or installed
                  subsequent to any initial alterations in any subsequent or
                  additional space added to the initial Premises. Upon
                  completion, Tenant shall furnish "as-built" plans (except for
                  Cosmetic Alterations), completion affidavits, full and final
                  waivers of lien and receipted bills covering all labor and
                  materials. Tenant shall assure that the Alterations comply
                  with all insurance requirements and Laws. Landlord's approval
                  of an Alteration shall not be a representation by Landlord
                  that the Alteration complies with applicable Laws or will be
                  adequate for Tenant's use.

         D.       Landlord may require Tenant to install one or more
                  supplemental HVAC unit(s) in any portion of the Premises
                  (including, in particular, any telephone service or telephone
                  conferencing area and any computer or data room or facility)
                  which will generate an excessive amount of heat, whether due
                  to its occupancy or use or any other cause. The supplemental
                  HVAC units must be approved by Landlord and be installed in a
                  location and manner approved by Landlord and shall be subject
                  to the terms of Section XII of EXHIBIT E. The cost to install,
                  maintain, repair and remove any supplemental HVAC units shall
                  be paid by Tenant.

                                       13
<PAGE>   16

X.       USE OF ELECTRICAL SERVICES BY TENANT.

         A.       Electricity used by Tenant in the Premises shall, at
                  Landlord's option, be paid for by Tenant either: (1) through
                  inclusion in Expenses (except as provided in Section X.B. for
                  excess usage); (2) by a separate charge payable by Tenant to
                  Landlord within 30 days after billing by Landlord; or (3) by
                  separate charge billed by the applicable utility company and
                  payable directly by Tenant. Electrical service to the Premises
                  may be furnished by one or more companies providing electrical
                  generation, transmission and distribution services, and the
                  cost of electricity may consist of several different
                  components or separate charges for such services, such as
                  generation, distribution and stranded cost charges. Landlord
                  shall have the exclusive right to select any company providing
                  electrical service to the Premises, to aggregate the
                  electrical service for the Property and Premises with other
                  buildings, to purchase electricity through a broker and/or
                  buyers group and to change the providers and manner of
                  purchasing electricity. Landlord shall be entitled to receive
                  a fee (if permitted by Law) for the selection of utility
                  companies and the negotiation and administration of contracts
                  for electricity, provided that such fee during any particular
                  calendar year shall not exceed 50% of any savings obtained by
                  Landlord with respect to such calendar year. In addition, if
                  Landlord bills Tenant directly for the cost of electricity as
                  an inclusion in Expenses or as Additional Rent, the cost of
                  electricity may include (if permitted by Law) an
                  administrative fee to reimburse Landlord for the cost of
                  reading meters, preparing invoices and related costs, which
                  administrative fee shall not exceed 15% of "Tenant's Total
                  Excess Electricity Cost", which shall mean the cost of
                  Tenant's Excess Electricity Usage (as defined in X.B. below),
                  based upon Landlord's average per kilowatt hour cost for
                  electricity for the Building. However, in no event will
                  Tenant's Total Excess Electricity Cost, plus the foregoing
                  fee, exceed the cost which Tenant would incur for Tenant's
                  Excess Electricity Usage if it were a direct retail customer
                  of Georgia Power Company or its successors, based upon the
                  tariffs that have been publicly filed with the Georgia Public
                  Service Commission.

         B.       Tenant's use of electrical service shall not exceed, either in
                  voltage, rated capacity, use beyond Normal Business Hours or
                  overall load, that which Landlord deems to be standard for the
                  Building. Any such excess use by Tenant is referred to as
                  "Tenant's Excess Electricity Usage". For purposes hereof, the
                  "electrical standard" for the Building is: (1) a design load
                  of 2.3 watts per net usable square feet for 120/208 volts for
                  receptacle and incandescent lighting loads; (2) a design load
                  of 3.5 watts per net usable square feet for 277/480 volts for
                  lighting loads; and (3) a consumption of 5.8 watts per net
                  usable square feet of net usable area within the Premises at
                  60% of the calculated 120/208 load capacity. Landlord hereby
                  confirms that the foregoing standard is sufficient to support
                  a density of 1 person for every 150 square feet, assuming (i)
                  each person is utilizing no more electricity than would be
                  required to operate a personal computer, a personal calculator
                  and under-cubicle lighting during Normal Business Hours, and
                  (ii) such space contains only standard general office
                  equipment (fax machines, printers, copiers or similar
                  equipment) operated during Normal Business Hours in quantities
                  and of types and sizes as Landlord, in its reasonable
                  discretion, deems to be within the electrical standard for the
                  Building, as described above, considering the electrical usage
                  per item (i) above in this sentence. If Tenant requests
                  permission to consume excess electrical service, Landlord may
                  condition consent upon conditions that Landlord reasonably
                  elects (including, without limitation, the installation of
                  utility service upgrades, meters, submeters, air handlers or
                  cooling units), and the additional usage (to the extent
                  permitted by Law), installation and maintenance costs shall be
                  paid by Tenant. [Note: If Tenant provides Landlord with a list
                  describing the equipment requiring electricity that Tenant
                  intends to install in the Premises, including the amps and
                  voltage each piece of equipment draws, Landlord shall review
                  the list to determine whether the use of the listed equipment
                  is within the electrical standard for the Building.] Landlord
                  shall have the right to separately meter electrical usage for
                  the Premises and to measure electrical usage by survey or
                  other commonly accepted methods.

                                       14
<PAGE>   17

XI.      ENTRY BY LANDLORD.

         A.       Landlord, its agents, contractors and representatives may
                  enter the Premises to inspect or show the Premises, to clean
                  and make repairs, alterations or additions to the Premises,
                  and to conduct or facilitate repairs, alterations or additions
                  to any portion of the Building, including other tenants'
                  premises. Except in emergencies or to provide janitorial and
                  other Building services after Normal Business Hours, Landlord
                  shall provide Tenant with reasonable prior notice of entry
                  into the Premises, which may be given orally to the office
                  manager or other person within the Premises designated from
                  time to time by Tenant. If reasonably necessary for the
                  protection and safety of Tenant and its employees, Landlord
                  shall have the right to temporarily close all or a portion of
                  the Premises to perform repairs, alterations and additions.
                  However, except in emergencies, Landlord will not close the
                  Premises if the work can reasonably be completed on weekends
                  and after Normal Business Hours. Entry by Landlord shall not
                  constitute constructive eviction or entitle Tenant to an
                  abatement or reduction of Rent. Notwithstanding the foregoing,
                  if Landlord temporarily closes the Premises as provided above
                  for a period in excess of 3 consecutive days, Tenant, as its
                  sole remedy, shall be entitled to receive a per diem abatement
                  of Base Rent during the period beginning on the 4th
                  consecutive day of closure and ending on the date on which the
                  Premises are returned to Tenant in a tenantable condition. In
                  addition to the foregoing, if Landlord closes the Premises for
                  90 consecutive day(s) pursuant to this Section (and such
                  closure is not due to a casualty, in which case Article XVII
                  shall control with respect to such matter) and such repairs
                  necessitating such closure are not being diligently pursued by
                  Landlord, Tenant, as its sole remedy, shall have the right to
                  elect to terminate this Lease within 10 days after the
                  expiration of said 90 day period without penalty, by
                  delivering written notice to Landlord of its election thereof;
                  provided, however, if Landlord is diligently pursuing the
                  repair or restoration of the Premises, Tenant shall not be
                  entitled to terminate the Lease but rather Tenant's sole
                  remedy shall be to abate Rent as provided above. Tenant,
                  however, shall not be entitled to an abatement or the
                  termination right under this Section if the repairs,
                  alterations and/or additions to be performed are required as a
                  result of the acts or omissions of Tenant, its agents,
                  employees or contractors, including, without limitation, a
                  default by Tenant in its maintenance and repair obligations
                  under the Lease.

         B.       Notwithstanding the foregoing, Tenant, at its own expense, may
                  provide its own locks to an area within the Premises to be
                  used by Tenant as its data center, as shown on the plans for
                  the Initial Alterations to be approved by Landlord, as
                  described in EXHIBIT D ("Secured Area"). Tenant shall furnish
                  Landlord with a key to the Secured Area and, upon the
                  expiration or earlier termination of this Lease, Tenant shall
                  surrender all keys to the Secured Area to Landlord. If
                  Landlord must gain access to the Secured Area in a
                  non-emergency situation, Landlord shall contact Tenant and
                  Landlord and Tenant shall arrange a mutually agreed upon time
                  for Landlord to do so. Landlord shall comply with all
                  reasonable security measures pertaining to the Secured Area.
                  If Landlord determines in its sole discretion that an
                  emergency in the Building or the Premises, including, without
                  limitation, a suspected fire or flood, requires Landlord to
                  gain access to the Secured Area, Tenant hereby authorizes
                  Landlord to enter the Secured Area. In such event, Landlord
                  shall have no liability whatsoever to Tenant. Landlord shall
                  have no obligation to provide either janitorial service or
                  cleaning in the Secured Area.

XII.     ASSIGNMENT AND SUBLETTING.

         A.       Except in connection with a Permitted Transfer (defined in
                  Section XII.E. below), Tenant shall not assign, sublease,
                  transfer or encumber any interest in this Lease or allow any
                  third party to use any portion of the Premises (collectively
                  or individually, a "Transfer") without the prior written
                  consent of Landlord, which consent shall not be unreasonably
                  withheld, conditioned or delayed. Without limitation, it is
                  agreed that Landlord's consent shall not be considered
                  unreasonably withheld if: (1) the proposed transferee's
                  financial condition does not meet the criteria Landlord uses
                  to select Building tenants having similar leasehold
                  obligations; (2) the proposed transferee's business is not
                  suitable for

                                       15
<PAGE>   18

                  the Building considering the business of the other tenants and
                  the Building's prestige, or would result in a violation of
                  another tenant's rights; (3) the proposed transferee is a
                  governmental agency or occupant of the Building; (4) Tenant is
                  then in default after the expiration of the notice and cure
                  periods in this Lease; or (5) any portion of the Building or
                  Premises would likely become subject to additional or
                  different Laws as a consequence of the proposed Transfer. Any
                  attempted Transfer in violation of this Article shall, at
                  Landlord's option, be void. Consent by Landlord to one or more
                  Transfer(s) shall not operate as a waiver of Landlord's rights
                  to approve any subsequent Transfers. In no event shall any
                  Transfer or Permitted Transfer release or relieve Tenant from
                  any obligation under this Lease.

         B.       As part of its request for Landlord's consent to a Transfer,
                  Tenant shall provide Landlord with financial statements for
                  the proposed transferee, a complete copy of the proposed
                  assignment, sublease and other contractual documents and such
                  other information as Landlord may reasonably request. Landlord
                  shall, by written notice to Tenant as soon as reasonably
                  possible, but in any event within 30 days of its receipt of
                  the required information and documentation, consent to the
                  Transfer by the execution of a consent agreement in a form
                  reasonably designated by Landlord or reasonably refuse to
                  consent to the Transfer in writing. Any such termination shall
                  be effective on the proposed effective date of the Transfer
                  for which Tenant requested consent. Tenant shall pay Landlord
                  a review fee of $750.00 for Landlord's review of any Permitted
                  Transfer or requested Transfer, provided if Landlord's actual
                  reasonable costs and expenses (including reasonable attorney's
                  fees) exceed $750.00, Tenant shall reimburse Landlord for its
                  actual reasonable costs and expenses in lieu of a fixed review
                  fee.

         C.       Tenant shall pay Landlord 50% of all rent and other
                  consideration which Tenant receives as a result of a Transfer
                  that is in excess of the Rent payable to Landlord for the
                  portion of the Premises and Term covered by the Transfer.
                  Tenant shall pay Landlord for Landlord's share of any excess
                  within 30 days after Tenant's receipt of such excess
                  consideration. Tenant may deduct from the excess all
                  reasonable and customary expenses directly incurred by Tenant
                  attributable to the Transfer (including Landlord's review
                  fee), including brokerage fees, reasonable marketing expenses,
                  legal fees and construction costs. If Tenant is in Monetary
                  Default (defined in Section XIX.A. below), Landlord may
                  require that all sublease payments be made directly to
                  Landlord, in which case Tenant shall receive a credit against
                  Rent in the amount of any payments received (less Landlord's
                  share of any excess, adjusted to reflect Tenant's expenses as
                  provided in the immediately preceding sentence). However, by
                  accepting any such payments directly from the subtenant,
                  whether as a result of the foregoing or otherwise, Landlord
                  does not waive any claims against the Tenant hereunder or
                  release Tenant from any obligations under this Lease, nor
                  recognize the subtenant as the tenant under the Lease.

         D.       Except as provided below with respect to a Permitted Transfer,
                  if Tenant is a corporation, limited liability company,
                  partnership, or similar entity, and if the entity which owns
                  or controls a majority of the voting shares/rights at any time
                  changes for any reason (including but not limited to a merger,
                  consolidation or reorganization), such change of ownership or
                  control shall constitute a Transfer. The foregoing shall not
                  apply so long as Tenant is an entity whose outstanding stock
                  is listed on a recognized security exchange, or if at least
                  80% of its voting stock is owned by another entity, the voting
                  stock of which is so listed.

         E.       Tenant may assign its entire interest under this Lease to a
                  successor to Tenant by purchase, merger, consolidation or
                  reorganization without the consent of Landlord, provided that
                  all of the following conditions are satisfied (a "Permitted
                  Transfer" and any such transferee a "Permitted Transferee"):
                  (1) Tenant is not in default under this Lease; (2) Tenant's
                  successor shall own all or substantially all of the assets of
                  Tenant; (3) Tenant's successor shall have a net worth which is
                  at least equal to Tenant's net worth at the date of this
                  Lease; (4) the Permitted Use does not allow the Premises to be
                  used for retail purposes; and (5) Tenant shall give Landlord
                  written notice at least 30 days prior to the effective date of
                  the proposed purchase, merger, consolidation or
                  reorganization. Tenant's notice to

                                       16
<PAGE>   19

                  Landlord shall include information and documentation showing
                  that each of the above conditions has been satisfied. If
                  requested by Landlord, Tenant's successor shall sign a
                  commercially reasonable form of assumption agreement.

XIII.    LIENS.

         Tenant shall not permit mechanic's or other liens to be placed upon the
Property, Premises or Tenant's leasehold interest in connection with any work or
service done or purportedly done by or for benefit of Tenant or Tenant's
subtenant. If a lien is so placed, Tenant shall, within 10 days after the date
Tenant becomes aware of the filing of the lien or within 10 days of notice from
Landlord of the filing of the lien, whichever is first, fully discharge the lien
by settling the claim which resulted in the lien or by bonding or insuring over
the lien in the manner prescribed by the applicable lien Law. Unless Landlord
gave Tenant notice of the lien, Tenant shall promptly give Landlord notice of
the lien after becoming aware of same. If Tenant fails to so bond, insure over
or discharge the lien, then, in addition to any other right or remedy of
Landlord, Landlord may bond or insure over the lien or otherwise discharge the
lien. Tenant shall reimburse Landlord for any amount paid by Landlord to bond or
insure over the lien or discharge the lien, including, without limitation,
reasonable attorneys' fees (if and to the extent permitted by Law) within 30
days after receipt of an invoice from Landlord.

XIV.     INDEMNITY AND WAIVER OF CLAIMS.

         A.       Except to the extent caused by the negligence or willful
                  misconduct of Landlord or any Landlord Related Parties
                  (defined below), Tenant shall indemnify, defend and hold
                  Landlord, its trustees, members, principals, beneficiaries,
                  partners, officers, directors, employees, Mortgagee(s)
                  (defined in Article XXVI) and agents ("Landlord Related
                  Parties") harmless against and from all liabilities,
                  obligations, damages, penalties, claims, actions, costs,
                  charges and expenses, including, without limitation,
                  reasonable attorneys' fees and other professional fees (if and
                  to the extent permitted by Law), which may be imposed upon,
                  incurred by or asserted against Landlord or any of the
                  Landlord Related Parties and arising out of or in connection
                  with any damage or injury occurring in the Premises or any
                  acts or omissions (including violations of Law) of Tenant, the
                  Tenant Related Parties (defined below) or any of Tenant's
                  transferees, contractors or licensees.

         B.       Except to the extent caused by the negligence or willful
                  misconduct of Tenant or any Tenant Related Parties (defined
                  below), Landlord shall indemnify, defend and hold Tenant, its
                  trustees, members, principals, beneficiaries, partners,
                  officers, directors, employees and agents ("Tenant Related
                  Parties") harmless against and from all liabilities,
                  obligations, damages, penalties, claims, actions, costs,
                  charges and expenses, including, without limitation,
                  reasonable attorneys' fees and other professional fees (if and
                  to the extent permitted by Law), which may be imposed upon,
                  incurred by or asserted against Tenant or any of the Tenant
                  Related Parties and arising out of or in connection with the
                  acts or omissions (including violations of Law) of Landlord,
                  the Landlord Related Parties or any of Landlord's contractors.

         C.       Except if the loss or damage results from the negligent or
                  willful misconduct of Landlord, Landlord and the Landlord
                  Related Parties shall not be liable for, and Tenant waives,
                  all claims for loss or damage to Tenant's business or loss,
                  theft or damage to Tenant's Property or the property of any
                  person claiming by, through or under Tenant resulting from:
                  (1) wind or weather; (2) the failure of any sprinkler, heating
                  or air-conditioning equipment, any electric wiring or any gas,
                  water or steam pipes; (3) the backing up of any sewer pipe or
                  downspout; (4) the bursting, leaking or running of any tank,
                  water closet, drain or other pipe; (5) water, snow or ice upon
                  or coming through the roof, skylight, stairs, doorways,
                  windows, walks or any other place upon or near the Building;
                  (6) any act or omission of any party other than Landlord or
                  Landlord Related Parties; and (7) any causes not reasonably
                  within the control of Landlord. Tenant shall insure itself
                  against such losses under Article XV below.

XV.      INSURANCE.

         Tenant shall carry and maintain the following insurance ("Tenant's
Insurance"), at its sole cost and expense: (1) Commercial General Liability
Insurance applicable to the

                                       17
<PAGE>   20

Premises and its appurtenances providing, on an occurrence basis, a minimum
combined single limit of $2,000,000.00; (2) All Risk Property/Business
Interruption Insurance, including flood and earthquake, written at replacement
cost value and with a replacement cost endorsement covering all of Tenant's
trade fixtures, equipment, furniture and other personal property within the
Premises ("Tenant's Property"); (3) Workers' Compensation Insurance as required
by the state in which the Premises is located and in amounts as may be required
by applicable statute; and (4) Employers Liability Coverage of at least
$1,000,000.00 per occurrence. Any company writing any of Tenant's Insurance
shall have an A.M. Best rating of not less than A-VIII. All Commercial General
Liability Insurance policies shall name Tenant as a named insured and Landlord
(or any successor), Equity Office Properties Trust, a Maryland real estate
investment trust, EOP Operating Limited Partnership, a Delaware limited
partnership, and their respective members, principals, beneficiaries, partners,
officers, directors, employees, agents, and other designees of Landlord
(including Metropolitan Life Insurance Company, as mortgagee), as the interest
of such designees shall appear, as additional insureds. All policies of Tenant's
Insurance shall contain endorsements that the insurer(s) shall give Landlord and
its designees at least 30 days' advance written notice of any change,
cancellation, termination or lapse of insurance. Tenant shall provide Landlord
with a certificate of insurance evidencing Tenant's Insurance prior to the
earlier to occur of the Commencement Date or the date Tenant is provided with
possession of the Premises for any reason, and upon renewals at least 15 days
prior to the expiration of the insurance coverage. So long as the same is
available at commercially reasonable rates, Landlord shall maintain so called
All Risk property insurance on the Building at replacement cost value, as
reasonably estimated by Landlord. Landlord also shall maintain Commercial
General Liability coverage written on an occurrence basis with a minimum
combined single limit of at least Two Million Dollars ($2,000,000.00). Except as
specifically provided to the contrary, the limits of either party's' insurance
shall not limit such party's liability under this Lease.

XVI.     SUBROGATION.

         Notwithstanding anything in this Lease to the contrary, Landlord and
Tenant hereby waive, and shall cause their respective insurance carriers to
waive, any and all rights of recovery, claim, action or causes of action against
the other and their respective trustees, principals, beneficiaries, partners,
officers, directors, agents, and employees, for any loss or damage that may
occur to Landlord or Tenant or any party claiming by, through or under Landlord
or Tenant, as the case may be, with respect to Tenant's Property, the Building,
the Premises, any additions or improvements to the Building or Premises, or any
contents thereof, including all rights of recovery, claims, actions or causes of
action arising out of the negligence of Landlord or any Landlord Related Parties
or the negligence of Tenant or any Tenant Related Parties, which loss or damage
is (or would have been, had the insurance required by this Lease been carried)
covered by insurance.

XVII.    CASUALTY DAMAGE.

         A.       If all or any part of the Premises is damaged by fire or other
                  casualty, Tenant shall immediately notify Landlord in writing.
                  During any period of time that all or a material portion of
                  the Premises is rendered untenantable as a result of a fire or
                  other casualty to the Premises or Building, the Rent shall
                  abate for the portion of the Premises that is untenantable and
                  not used by Tenant. Landlord shall have the right to terminate
                  this Lease if: (1) the Building shall be damaged so that, in
                  Landlord's reasonable judgment, substantial alteration or
                  reconstruction of the Building shall be required (whether or
                  not the Premises has been damaged) and such damage cannot
                  reasonably be repaired within 60 days after the date of such
                  fire or other casualty; (2) Landlord is not permitted by Law
                  to rebuild the Building in substantially the same form as
                  existed before the fire or casualty; (3) the Premises have
                  been materially damaged and there is less than 18 months of
                  the Term remaining on the date of the casualty; (4) any
                  Mortgagee requires that the insurance proceeds be applied to
                  the payment of the mortgage debt; or (5) a material uninsured
                  loss to the Building occurs (other than due to Landlord's
                  failure to maintain the All Risk property insurance required
                  to be maintained by Landlord under Article XV of this Lease).
                  Landlord may exercise its right to terminate this Lease by
                  notifying Tenant in writing as soon as reasonably practicable,
                  but in any event within 90 days after the date of the
                  casualty. In addition to Landlord's rights to terminate as
                  provided herein, Tenant shall have the right to terminate this
                  Lease if: (a) all or a material portion of the Premises is
                  rendered untenantable as a result of a fire or other casualty
                  to the

                                       18
<PAGE>   21

                  Premises or Building and such damage cannot reasonably be
                  repaired within 60 days after the date of such fire or other
                  casualty; (b) there is less than 18 months of the Term
                  remaining on the date of such casualty; and (c) Tenant
                  provides Landlord with written notice of its intent to
                  terminate within 20 days after the date Tenant receives
                  Landlord's Completion Estimate (as described in Section XVII.B
                  below). If neither Landlord nor Tenant terminate this Lease,
                  Landlord shall commence and proceed with reasonable diligence
                  to repair and restore the Building and the Leasehold
                  Improvements (excluding any Alterations that were performed by
                  Tenant in violation of this Lease). However, in no event shall
                  Landlord be required to spend more than the insurance proceeds
                  received by Landlord, provided that if Landlord does not have
                  sufficient proceeds to substantially complete the restoration
                  of the Leasehold Improvements in the Premises and Landlord
                  elects not to fund any shortfall, Landlord shall so notify
                  Tenant within 15 days of determination thereof, and Tenant,
                  within 20 days after receipt of such notice, shall have the
                  right to terminate this Lease by the giving of written notice
                  to Landlord. Landlord shall not be liable for any loss or
                  damage to Tenant's Property or to the business of Tenant
                  resulting in any way from the fire or other casualty or from
                  the repair and restoration of the damage. Landlord and Tenant
                  hereby waive the provisions of any Law relating to the matters
                  addressed in this Article, and agree that their respective
                  rights for damage to or destruction of the Premises shall be
                  those specifically provided in this Lease.

         B.       If all or any portion of the Premises shall be made
                  untenantable by fire or other casualty, Landlord shall, with
                  reasonable promptness, cause an architect or general
                  contractor selected by Landlord to provide Landlord and Tenant
                  with a written estimate of the amount of time required to
                  substantially complete the repair and restoration of the
                  Premises and make the Premises tenantable again, using
                  standard working methods ("Completion Estimate"). If the
                  Completion Estimate indicates that the Premises cannot be made
                  tenantable within 180 days from the date the repair and
                  restoration is started, then regardless of anything in Section
                  XVII.A above to the contrary, either party shall have the
                  right to terminate this Lease by giving written notice to the
                  other of such election within 20 days after receipt of the
                  Completion Estimate. Notwithstanding the foregoing, if Tenant
                  was entitled to but elected not to exercise its right to
                  terminate the Lease and Landlord does not substantially
                  complete the repair and restoration of the Premises within the
                  estimated period of time set forth in the Completion Estimate,
                  which period shall be extended to the extent of any
                  Reconstruction Delays, then Tenant may terminate this Lease by
                  written notice to Landlord within 15 days after the expiration
                  of such period, as the same may be extended. For purposes of
                  this Lease, the term "Reconstruction Delays" shall mean: (i)
                  any delays caused by the insurance adjustment process (it
                  being agreed that Landlord shall use reasonable efforts to
                  facilitate such process); (ii) any delays caused by Tenant;
                  and (iii) any delays caused by events of Force Majeure.

XVIII.   CONDEMNATION.

         Either party may terminate this Lease if the whole or any material part
of the Premises shall be taken or condemned for any public or quasi-public use
under Law, by eminent domain or private purchase in lieu thereof (a "Taking").
Landlord and Tenant shall also have the right to terminate this Lease if there
is a Taking of any portion of the Building or Property which would leave the
remainder of the Building unsuitable for use as an office building in a manner
comparable to the Building's use prior to the Taking. In order to exercise its
right to terminate the Lease, Landlord or Tenant, as the case may be, must
provide written notice of termination to the other within 45 days after the
terminating party first receives notice of the Taking. Any such termination
shall be effective as of the date the physical taking of the Premises or the
portion of the Building or Property occurs. If this Lease is not terminated, the
Rentable Square Footage of the Building, the Rentable Square Footage of the
Premises and Tenant's Pro Rata Share shall, if applicable, be appropriately
adjusted. In addition, Rent for any portion of the Premises taken or condemned
shall be abated during the unexpired Term of this Lease effective when the
physical taking of the portion of the Premises occurs. If a Taking results in
all or any portion of the Parking Area (described in Section I of EXHIBIT E)
being unavailable for use such that the parking spaces available for use by
Tenant is less than 6 parking spaces per 1000 rentable square feet in the
Premises, then Landlord will use reasonable efforts to provide Tenant with
alternative parking at other buildings owned by Landlord in the Perimeter Center
project on the west side of Perimeter Center Parkway so that

                                       19
<PAGE>   22
the ratio of parking spaces available for use by Tenant in the Perimeter Center
project within such area is at least equal to the above ratio. All compensation
awarded for a Taking, or sale proceeds, shall be the property of Landlord, any
right to receive compensation or proceeds being expressly waived by Tenant.
However, Tenant may file a separate claim at its sole cost and expense for
Tenant's Property, the value of Tenant's leasehold interest, loss of business
and Tenant's reasonable relocation expenses, provided the filing of the claim
does not diminish the award which would otherwise be receivable by Landlord.

XIX.     EVENTS OF DEFAULT.

         Tenant shall be considered to be in default of this Lease upon the
occurrence of any of the following events of default:

         A.       Tenant's failure to pay when due all or any portion of the
                  Rent, if the failure continues for 5 days after written notice
                  to Tenant ("Monetary Default").

         B.       Tenant's failure (other than a Monetary Default) to comply
                  with any term, provision or covenant of this Lease, if the
                  failure is not cured within 20 days after written notice to
                  Tenant. However, if Tenant's failure to comply cannot
                  reasonably be cured within 20 days, Tenant shall be allowed
                  additional time (not to exceed 120 days) as is reasonably
                  necessary to cure the failure so long as: (1) Tenant commences
                  to cure the failure within 20 days, and (2) Tenant diligently
                  pursues a course of action that will cure the failure and
                  bring Tenant back into compliance with the Lease. However, if
                  Tenant's failure to comply creates a hazardous condition, the
                  failure must be cured immediately upon notice to Tenant. In
                  addition, if Landlord provides Tenant with notice of Tenant's
                  failure to comply with any particular term, provision or
                  covenant of the Lease (other than a monetary default) on 3
                  occasions during any 12 month period, Tenant's subsequent
                  violation of such term, provision or covenant shall, at
                  Landlord's option, be an incurable event of default by Tenant.

         C.       Tenant or any Guarantor becomes insolvent, makes a transfer in
                  fraud of creditors or makes an assignment for the benefit of
                  creditors, or admits in writing its inability to pay its debts
                  when due.

         D.       The leasehold estate is taken by process or operation of Law.

         E        In the case of any retail Tenant, Tenant does not take
                  possession of, or abandons or vacates all or any portion of
                  the Premises.

XX.      REMEDIES.

         A.       Upon any default, Landlord shall have the right without notice
                  or demand (except as provided in Article XIX) to pursue any of
                  its rights and remedies at Law or in equity, including any one
                  or more of the following remedies:

                  1.       Terminate this Lease, in which case Tenant shall
                           immediately surrender the Premises to Landlord. If
                           Tenant fails to surrender the Premises, Landlord may,
                           in compliance with applicable Law and without
                           prejudice to any other right or remedy, enter upon
                           and take possession of the Premises and expel and
                           remove Tenant, Tenant's Property and any party
                           occupying all or any part of the Premises. Tenant
                           shall pay Landlord on demand the amount of all past
                           due Rent and other losses and damages which Landlord
                           may suffer as a result of Tenant's default, whether
                           by Landlord's inability to relet the Premises on
                           satisfactory terms or otherwise, including, without
                           limitation, all Costs of Reletting (defined below)
                           and any deficiency that may arise from reletting or
                           the failure to relet the Premises. "Costs of
                           Reletting" shall include all costs and expenses
                           incurred by Landlord in reletting or attempting to
                           relet the Premises, including, without limitation,
                           reasonable legal fees, brokerage commissions, the
                           cost of alterations and the value of other
                           concessions or allowances granted to a new tenant.
                           Notwithstanding the foregoing, if Landlord relets the
                           Premises for a term (the "Relet Term") that extends
                           past the stated Termination Date hereof (without
                           consideration of any earlier termination pursuant to
                           this Article XX), the Proratable Costs of

                                       20
<PAGE>   23

                           Reletting (hereinafter defined) shall be applied as
                           provided herein based on the percentage that the
                           length of the Term remaining hereunder on the date
                           Landlord terminates the Lease or Tenant's right to
                           possession bears to the length of the Relet Term. For
                           example, if there are 2 years left on the Term at the
                           time that Landlord terminates possession and, prior
                           to the expiration of such two year period, Landlord
                           enters into a Relet Term of 10 years with a new
                           tenant, 20% of the Proratable Costs of Reletting
                           shall be considered in determining Landlord's
                           damages. For purposes hereof, "Proratable Costs of
                           Reletting" shall mean the cost of renovating,
                           decorating and altering the Premises (except to the
                           extent that such work is necessary due to the acts of
                           Tenant and Tenant Related Parties), brokerage fees,
                           and other concessions granted to the new tenant such
                           as a moving allowance, lease assumption and rental
                           abatement.

                  2.       Terminate Tenant's right to possession of the
                           Premises and, in compliance with applicable Law,
                           expel and remove Tenant, Tenant's Property and any
                           parties occupying all or any part of the Premises.
                           Landlord may (but shall not be obligated to except as
                           otherwise specifically provided below) relet all or
                           any part of the Premises, without notice to Tenant,
                           for a term that may be greater or less than the
                           balance of the Term and on such conditions (which may
                           include concessions, free rent and alterations of the
                           Premises) and for such uses as Landlord in its
                           absolute discretion shall determine. Landlord may
                           collect and receive all rents and other income from
                           the reletting. Tenant shall pay Landlord on demand
                           all past due Rent, all Costs of Reletting and any
                           deficiency arising from the reletting or failure to
                           relet the Premises. Landlord shall not be responsible
                           or liable for the failure to relet all or any part of
                           the Premises or for the failure to collect any Rent.
                           The re-entry or taking of possession of the Premises
                           shall not be construed as an election by Landlord to
                           terminate this Lease unless a written notice of
                           termination is given to Tenant. Landlord agrees to
                           use reasonable efforts to mitigate damages, provided
                           that such reasonable efforts shall not require
                           Landlord to relet the Premises in preference to any
                           other space in the Building or to relet the Premises
                           to any party that Landlord could reasonably reject as
                           a transferee pursuant to Section XII.A. hereof.

                  3.       In lieu of calculating damages under Sections XX.A.1
                           or XX.A.2 above, Landlord may elect to receive as
                           damages the sum of (a) all Rent accrued through the
                           date of termination of this Lease or Tenant's right
                           to possession, and (b) an amount equal to the total
                           Rent that Tenant would have been required to pay for
                           the remainder of the Term discounted to present value
                           at the Prime Rate (defined in Section XX.B. below)
                           then in effect, minus the then present fair rental
                           value of the Premises for the remainder of the Term,
                           similarly discounted, after deducting all anticipated
                           Costs of Reletting.

         B.       Unless expressly provided otherwise in this Lease, the
                  repossession or re-entering of all or any part of the Premises
                  shall not relieve Tenant of its liabilities and obligations
                  under the Lease. No right or remedy of Landlord shall be
                  exclusive of any other right or remedy. Each right and remedy
                  shall be cumulative and in addition to any other right and
                  remedy now or subsequently available to Landlord at Law or in
                  equity. If Landlord declares Tenant to be in default, Landlord
                  shall be entitled to receive interest on any unpaid item of
                  Rent at a rate equal to the Prime Rate plus 4% per annum. For
                  purposes hereof, the "Prime Rate" shall be the per annum
                  interest rate publicly announced as its prime or base rate by
                  a federally insured bank selected by Landlord in the state in
                  which the Building is located. Forbearance by Landlord to
                  enforce one or more remedies shall not constitute a waiver of
                  any default.

XXI.     LIMITATION OF LIABILITY.

         NOTWITHSTANDING ANYTHING TO THE CONTRARY CONTAINED IN THIS LEASE, THE
LIABILITY OF LANDLORD (AND OF ANY SUCCESSOR LANDLORD) TO TENANT SHALL BE LIMITED
TO THE INTEREST OF LANDLORD IN THE PROPERTY. TENANT

                                       21
<PAGE>   24

SHALL LOOK SOLELY TO LANDLORD'S INTEREST IN THE PROPERTY FOR THE RECOVERY OF ANY
JUDGMENT OR AWARD AGAINST LANDLORD. NEITHER LANDLORD NOR ANY LANDLORD RELATED
PARTY SHALL BE PERSONALLY LIABLE FOR ANY JUDGMENT OR DEFICIENCY. BEFORE FILING
SUIT FOR AN ALLEGED DEFAULT BY LANDLORD, TENANT SHALL GIVE LANDLORD AND THE
MORTGAGEE(S) (DEFINED IN ARTICLE XXVI BELOW) WHOM TENANT HAS BEEN NOTIFIED HOLD
MORTGAGES (DEFINED IN ARTICLE XXVI BELOW) ON THE PROPERTY, BUILDING OR PREMISES,
NOTICE AND REASONABLE TIME TO CURE THE ALLEGED DEFAULT. SUCH CURE PERIOD SHALL
BE, FOR LANDLORD, AT LEAST 60 DAYS AFTER WRITTEN NOTICE OF DEFAULT FROM TENANT
TO LANDLORD (OR, IF THE DEFAULT CANNOT REASONABLY BE CURED WITHIN SAID 60 DAY
PERIOD, SUCH LONGER PERIOD OF TIME AS IS REASONABLY NECESSARY TO CURE SUCH
DEFAULT, PROVIDED LANDLORD COMMENCES THE CURE WITHIN SUCH 60 DAY PERIOD AND
DILIGENTLY PURSUES SAME), AND, FOR ANY MORTGAGEE, SUCH CURE PERIOD SHALL BE AT
LEAST 60 DAYS AFTER THE LATER OF (i) WRITTEN NOTICE OF DEFAULT FROM TENANT TO
SUCH MORTGAGEE, OR (ii) EXPIRATION OF THE CURE PERIOD AVAILABLE TO LANDLORD AS
PROVIDED ABOVE, (OR, IF THE DEFAULT CANNOT REASONABLY BE CURED WITHIN SAID 60
DAY PERIOD, SUCH LONGER PERIOD OF TIME AS IS REASONABLY NECESSARY TO CURE SUCH
DEFAULT, PROVIDED MORTGAGEE COMMENCES THE CURE WITHIN SUCH 60 DAY PERIOD AND
DILIGENTLY PURSUES SAME). NOTWITHSTANDING THE FOREGOING, IF TENANT AND ANY SUCH
MORTGAGEE HAVE AGREED TO A LONGER OR SHORTER PERIOD OF TIME IN ANY SEPARATE
AGREEMENT BY AND BETWEEN SUCH PARTIES, THE TERMS OF SUCH SEPARATE AGREEMENT
SHALL CONTROL AS BETWEEN TENANT AND SUCH MORTGAGEE.

XXII.    NO WAIVER.

         Either party's failure to declare a default immediately upon its
occurrence, or delay in taking action for a default shall not constitute a
waiver of the default, nor shall it constitute an estoppel. Either party's
failure to enforce its rights for a default shall not constitute a waiver of its
rights regarding any subsequent default. Receipt by Landlord of Tenant's keys to
the Premises shall not constitute an acceptance or surrender of the Premises.

XXIII.   QUIET ENJOYMENT.

         Tenant shall, and may peacefully have, hold and enjoy the Premises,
subject to the terms of this Lease, provided Tenant pays the Rent and fully
performs all of its covenants and agreements. This covenant and all other
covenants of Landlord shall be binding upon Landlord and its successors only
during its or their respective periods of ownership of the Building, and shall
not be a personal covenant of Landlord or the Landlord Related Parties.

XXIV.    RELOCATION.

         INTENTIONALLY OMITTED.

XXV.     HOLDING OVER.

         Except for any permitted occupancy by Tenant under Article VIII, if
Tenant fails to surrender the Premises at the expiration or earlier termination
of this Lease, occupancy of the Premises after the termination or expiration
shall be that of a tenancy at sufferance. Tenant's occupancy of the Premises
during the holdover shall be subject to all the terms and provisions of this
Lease. During the first 15 days of any such holdover, Tenant shall pay an amount
equal to 150% of the sum of the Base Rent and Additional Rent due for the period
immediately preceding the holdover, calculated and payable on a per day basis
for each day in such initial 15 day period that Tenant holds over in the
Premises. Thereafter, Tenant shall pay an amount (on a per month basis without
reduction for partial months during the holdover) equal to 150% of the greater
of: (1) the sum of the Base Rent and Additional Rent due for the period during
the Term immediately preceding the holdover without regard to any holdover
pursuant to the preceding sentence; or (2) the fair market gross rental for the
Premises as reasonably determined by Landlord. No holdover by Tenant or payment
by Tenant after the expiration or early termination of this Lease shall be
construed to extend the Term, to create a tenancy-at-will under applicable law,
or prevent Landlord from immediate recovery of possession of the Premises by
summary proceedings or otherwise. In addition to the payment of the amounts
provided above, if Landlord is unable to deliver possession of the Premises to a
new tenant, or

                                       22
<PAGE>   25

to perform improvements for a new tenant, as a result of Tenant's holdover and
Tenant fails to vacate the Premises within 15 days after Landlord notifies
Tenant of Landlord's inability to deliver possession, or perform improvements,
Tenant shall be liable to Landlord for all damages, including, without
limitation, consequential damages, that Landlord suffers from the holdover.
Without limiting or affecting the foregoing provisions in this Article, Tenant
shall have the right to extend the Term for up to 2 months in accordance with
Section XIII of EXHIBIT E.

XXVI.    SUBORDINATION TO MORTGAGES; ESTOPPEL CERTIFICATE.

         A.       Tenant accepts this Lease subject and subordinate to any
                  mortgage(s), deed(s) of trust, ground lease(s) or other
                  lien(s) now or subsequently arising upon the Premises, the
                  Building or the Property, and to renewals, modifications,
                  refinancings and extensions thereof (collectively referred to
                  as a "Mortgage"). The party having the benefit of a Mortgage
                  shall be referred to as a "Mortgagee". This clause shall be
                  self-operative, but is subject to subsection B and subsection
                  C below. In lieu of having the Mortgage be superior to this
                  Lease, a Mortgagee shall have the right at any time to
                  subordinate its Mortgage to this Lease. If requested by a
                  successor-in-interest to all or a part of Landlord's interest
                  in the Lease, Tenant shall, without charge, attorn to the
                  successor-in-interest.

         B.       Notwithstanding the foregoing, Landlord will use reasonable
                  efforts to obtain a non-disturbance, subordination and
                  attornment agreement from Landlord's then current Mortgagee on
                  such current Mortgagee's form of agreement attached hereto as
                  EXHIBIT H. "Reasonable efforts" of Landlord shall not require
                  Landlord to incur any cost, expense or liability to obtain
                  such agreement, it being agreed that Tenant shall be
                  responsible for any fee or review costs charged by the
                  Mortgagee. Upon request of Landlord, Tenant will execute the
                  Mortgagee's form of non-disturbance, subordination and
                  attornment agreement attached hereto as EXHIBIT H and return
                  the same to Landlord for execution by the Mortgagee.
                  Landlord's failure to obtain a non-disturbance, subordination
                  and attornment agreement for Tenant from Landlord's current
                  Mortgagee shall have no effect on the rights, obligations and
                  liabilities of Landlord and Tenant or be considered to be a
                  default by Landlord hereunder.

         C.       Notwithstanding Section XXVI.A. above, Landlord will use
                  reasonable efforts to obtain a non-disturbance, subordination
                  and attornment agreement in favor of Tenant from any future
                  Mortgagee on such Mortgagee's then current standard form of
                  agreement (which may contain substantially similar provisions
                  as those set forth in EXHIBIT H). Notwithstanding the
                  foregoing, Tenant shall have the right to attempt to negotiate
                  commercially reasonable changes to such future Mortgagee's
                  form of non-disturbance, subordination and attornment
                  agreement. Upon agreement between Tenant and such future
                  Mortgagee, Tenant will execute such non-disturbance,
                  subordination and attornment agreement and return the same to
                  the future Mortgagee for execution. If Tenant and any future
                  Mortgagee are unable to agree upon the terms and conditions of
                  the non-disturbance, subordination and attornment agreement,
                  Tenant, upon request of such future Mortgagee, agrees to enter
                  into a non-disturbance, subordination and attornment agreement
                  on the form attached hereto as EXHIBIT H. Landlord's failure
                  to obtain a non-disturbance, subordination and attornment
                  agreement for Tenant from any future Mortgagee shall have no
                  effect on the rights, obligations and liabilities of Landlord
                  and Tenant or be considered to be a default by Landlord
                  hereunder, provided that if such future Mortgagee is unwilling
                  to enter into a non-disturbance, subordination and attornment
                  agreement with Tenant (either on a negotiated form or the form
                  attached hereto as EXHIBIT H), this Lease shall not be
                  subordinated to the Mortgage held by the future Mortgagee. If,
                  however, Tenant is unwilling to enter into such
                  non-disturbance, subordination and attornment agreement on the
                  form attached hereto as EXHIBIT H, such refusal shall be
                  considered to be a default hereunder by Tenant and Landlord
                  shall have no further obligation to attempt to obtain a
                  non-disturbance, subordination and attornment from such future
                  Mortgagee.

         D.       Landlord and Tenant shall each, within 10 days after receipt
                  of a written request from the other, execute and deliver an
                  estoppel certificate to those parties as are

                                       23
<PAGE>   26

                  reasonably requested by the other (including a Mortgagee or
                  prospective purchaser). The estoppel certificate shall include
                  a statement certifying that this Lease is unmodified (except
                  as identified in the estoppel certificate) and in full force
                  and effect, describing the dates to which Rent and other
                  charges have been paid, representing that, to such party's
                  actual knowledge, there is no default (or stating the nature
                  of the alleged default) and indicating other matters with
                  respect to the Lease that may reasonably be requested.

XXVII.   ATTORNEYS' FEES.

         If either party institutes a suit against the other for violation of or
to enforce any covenant or condition of this Lease, or if either party
intervenes in any suit in which the other is a party to enforce or protect its
interest or rights, the prevailing party shall be entitled to all of its costs
and expenses, including, without limitation, reasonable attorneys' fees.

XXVIII.  NOTICE.

         If a demand, request, approval, consent or notice (collectively
referred to as a "notice") shall or may be given to either party by the other,
the notice shall be in writing and delivered by hand or sent by registered or
certified mail with return receipt requested, or sent by overnight or same day
courier service at the party's respective Notice Address(es) set forth in
Article I, except that if Tenant has vacated the Premises (or if the Notice
Address for Tenant is other than the Premises, and Tenant has vacated such
address) without providing Landlord a new Notice Address, Landlord may serve
notice in any manner described in this Article or in any other manner permitted
by Law. Each notice shall be deemed to have been received or given on the
earlier to occur of actual delivery (which, in the case of hand delivery, may be
deemed "actually delivered" by posting same on the exterior door of the Premises
or Landlord's management office, as the case may be) or the date on which
delivery is refused, or, if Tenant has vacated the Premises or the other Notice
Address of Tenant without providing a new Notice Address, 3 days after notice is
deposited in the U.S. mail or with a courier service in the manner described
above. Without affecting the foregoing provisions in any manner, Landlord agrees
that, in addition to delivering any notice to Tenant in the manner permitted
hereunder, Landlord shall mail notices to Tenant that are posted on the door of
the Premises to the most recent address (outside of the Premises) that Landlord
has on file for Tenant. Either party may, at any time, change its Notice Address
by giving the other party written notice of the new address in the manner
described in this Article.

XXIX.    EXCEPTED RIGHTS.

         This Lease does not grant any rights to light or air over or about the
Building. Landlord excepts and reserves exclusively to itself the use of: (1)
roofs (subject to the terms of Section VI of EXHIBIT E), (2) telephone,
electrical and janitorial closets, (3) equipment rooms, Building risers or
similar areas (subject to the terms of Section VI of EXHIBIT E) that are used by
Landlord for the provision of Building services, (4) rights to the land and
improvements below the floor of the Premises, (5) the improvements and air
rights above the Premises, (6) the improvements and air rights outside the
demising walls of the Premises, and (7) the areas within the Premises used for
the installation of utility lines and other installations serving occupants of
the Building. Landlord has the right to change the Building's name; provided,
however, Landlord shall not change the Building's name to include the name of a
Tenant Competitor (as defined below) without the written consent of Tenant, so
long as: (i) Tenant is not in monetary or material non-monetary default under
this Lease beyond any applicable notice and cure period; and (ii) Tenant is
leasing and occupying at least 50% of the rentable square footage of the
Building. As used herein, a "Tenant Competitor" shall mean any entity whose
primary business is generally recognized in the marketplace to be credit card
transaction processing. Landlord has the right to change the Building's address,
provided that Landlord shall use reasonable efforts to provide Tenant with at
least 60 days prior notice with respect to a change in the Building's street
address that will prohibit Tenant from receiving mail at the current address and
in the event Landlord fails to provide Tenant with at least 60 days prior
notice, Landlord shall reimburse Tenant for the cost of replacing all business
stationery on hand (not to exceed a two month's supply) at the effective date of
such change of address. Landlord also has the right to make such other changes
to the Property and Building as Landlord deems appropriate, provided the changes
do not materially affect Tenant's ability to use the Premises for the Permitted
Use. Landlord shall also have the right (but not the obligation) to temporarily
close the Building if Landlord reasonably determines that there is an imminent
danger of significant damage to the Building or of personal injury to Landlord's
employees or

                                       24
<PAGE>   27

the occupants of the Building. The circumstances under which Landlord may
temporarily close the Building shall include, without limitation, electrical
interruptions, hurricanes and civil disturbances. A closure of the Building
under such circumstances shall not constitute a constructive eviction nor
entitle Tenant to an abatement or reduction of Rent. In addition to the
foregoing, if Landlord closes the Building for 90 consecutive day(s) pursuant to
this Section (and such closure is not due to a casualty, in which case Article
XVII shall control with respect to such matter) and Landlord is not diligently
pursuing reopening the Building, Tenant, as its sole remedy, shall have the
right to elect to terminate this Lease within 10 days after the expiration of
said 90 day period without penalty, by delivering written notice to Landlord of
its election thereof; provided, however, if Landlord is diligently pursuing the
reopening of the Building, Tenant shall not be entitled to terminate the Lease
but rather Tenant's sole remedy shall be to abate Rent as provided above.

XXX.     SURRENDER OF PREMISES.

         At the expiration or earlier termination of this Lease or Tenant's
right of possession, Tenant shall remove Tenant's Property (defined in Article
XV) from the Premises, and quit and surrender the Premises to Landlord, broom
clean, and in good order, condition and repair, ordinary wear and tear excepted.
Tenant shall also be required to remove the Required Removables in accordance
with Article VIII. If Tenant fails to remove any of Tenant's Property within 2
Business Days after the termination of this Lease or of Tenant's right to
possession, Landlord, at Tenant's sole cost and expense, shall be entitled (but
not obligated) to remove and store Tenant's Property without liability to
Landlord. Landlord shall not be responsible for the value, preservation or
safekeeping of Tenant's Property. Tenant shall pay Landlord, upon demand, the
expenses and storage charges incurred for Tenant's Property. In addition, if
Tenant fails to remove Tenant's Property from the Premises or storage, as the
case may be, within 30 days after written notice, Landlord may deem all or any
part of Tenant's Property to be abandoned, and title to Tenant's Property shall
be deemed to be immediately vested in Landlord.

XXXI.    MISCELLANEOUS.

         A.       This Lease and the rights and obligations of the parties shall
                  be interpreted, construed and enforced in accordance with the
                  Laws of the state in which the Building is located and
                  Landlord and Tenant hereby irrevocably consent to the
                  jurisdiction and proper venue of such state. If any term or
                  provision of this Lease shall to any extent be invalid or
                  unenforceable, the remainder of this Lease shall not be
                  affected, and each provision of this Lease shall be valid and
                  enforced to the fullest extent permitted by Law. The headings
                  and titles to the Articles and Sections of this Lease are for
                  convenience only and shall have no effect on the
                  interpretation of any part of the Lease.

         B.       Tenant shall not record this Lease or any memorandum without
                  Landlord's prior written consent.

         C.       Landlord and Tenant hereby waive any right to trial by jury in
                  any proceeding based upon a breach of this Lease.

         D.       Whenever a period of time is prescribed for the taking of an
                  action by Landlord or Tenant, the period of time for the
                  performance of such action shall be extended by the number of
                  days that the performance is actually delayed due to strikes,
                  acts of God, shortages of labor or materials, war, civil
                  disturbances and other causes beyond the reasonable control of
                  the performing party ("Force Majeure"). However, events of
                  Force Majeure shall not extend any period of time for the
                  payment of Rent or other sums payable by either party or any
                  period of time for the written exercise of an option or right
                  by either party.

         E.       Landlord shall have the right to transfer and assign, in whole
                  or in part, all of its rights and obligations under this Lease
                  and in the Building and/or Property referred to herein, and
                  upon such transfer Landlord shall be released from any further
                  obligations hereunder, and Tenant agrees to look solely to the
                  successor in interest of Landlord for the performance of such
                  obligations. However, notwithstanding the foregoing, Landlord
                  shall not be released from any obligations which arose prior
                  to the date of such transfer unless Landlord's successor in
                  interest shall have assumed such obligations of Landlord under
                  this

                                       25
<PAGE>   28

                  Lease either by contractual obligation, assumption agreement
                  or by operation of law.

         F.       Tenant represents that it has dealt directly with and only
                  with the Broker as a broker in connection with this Lease.
                  Tenant shall indemnify and hold Landlord and the Landlord
                  Related Parties harmless from all claims of any other brokers,
                  agents or finders claiming to have represented Tenant in
                  connection with this Lease. Landlord agrees to indemnify and
                  hold Tenant and the Tenant Related Parties harmless from all
                  claims of any brokers, agents or finders claiming to have
                  represented Landlord in connection with this Lease. Landlord
                  agrees to pay a brokerage commission to Broker in accordance
                  with the terms of a separate written commission agreement to
                  be entered into by and between Landlord and Broker (the
                  "Commission Agreement"), provided that in no event shall
                  Landlord be obligated to pay a commission to Broker in
                  connection with any extension of the Term or in connection
                  with any additional space that is leased by Tenant pursuant to
                  the terms of this Lease except as may specifically be provided
                  otherwise in the Commission Agreement.

         G.       Tenant covenants, warrants and represents that: (1) each
                  individual executing, attesting and/or delivering this Lease
                  on behalf of Tenant is authorized to do so on behalf of
                  Tenant; (2) this Lease is binding upon Tenant; and (3) Tenant
                  is duly organized and legally existing in the state of its
                  organization and is qualified to do business in the state in
                  which the Premises are located. If there is more than one
                  Tenant, or if Tenant is comprised of more than one party or
                  entity, the obligations imposed upon Tenant shall be joint and
                  several obligations of all the parties and entities. Notices,
                  payments and agreements given or made by, with or to any one
                  person or entity shall be deemed to have been given or made
                  by, with and to all of them.

         H.       Time is of the essence with respect to payment of Rent and
                  Tenant's exercise of any expansion, renewal or extension
                  rights, or other option granted to Tenant. This Lease shall
                  create only the relationship of landlord and tenant between
                  the parties, and not a partnership, joint venture or any other
                  relationship. This Lease and the covenants and conditions in
                  this Lease shall inure only to the benefit of and be binding
                  only upon Landlord and Tenant and their permitted successors
                  and assigns.

         I.       The expiration of the Term, whether by lapse of time or
                  otherwise, shall not relieve either party of any obligations
                  which accrued prior to or which may continue to accrue after
                  the expiration or early termination of this Lease. Without
                  limiting the scope of the prior sentence, it is agreed that
                  Tenant's and Landlord's obligations under Sections IV.A,
                  IV.B., VIII, XIV, XX, XXV and XXX shall survive the expiration
                  or early termination of this Lease.

         J.       Landlord has delivered a copy of this Lease to Tenant for
                  Tenant's review only, and the delivery of it does not
                  constitute an offer to Tenant or an option. This Lease shall
                  not be effective against any party hereto until an original
                  copy of this Lease has been signed by such party and any
                  Mortgagee (defined in Article XXVI), if any, has approved the
                  terms of this Lease if required pursuant to the terms of the
                  mortgage loan documents relating to the Mortgage (defined in
                  Article XXVI) of such Mortgagee.

         K.       All understandings and agreements previously made between the
                  parties are superseded by this Lease, and neither party is
                  relying upon any warranty, statement or representation not
                  contained in this Lease. This Lease may be modified only by a
                  written agreement signed by Landlord and Tenant.

         L.       Tenant, within 15 days after request (but no more frequently
                  than twice annually), shall provide Landlord with a current
                  financial statement and such other information as Landlord may
                  reasonably request in order to create a "business profile" of
                  Tenant and determine Tenant's ability to fulfill its
                  obligations under this Lease. Landlord, however, shall not
                  require Tenant to provide such information unless Landlord is
                  requested to produce the information in connection with a
                  proposed financing or sale of the Building. Upon written
                  request by Tenant, Landlord shall enter into a commercially
                  reasonable

                                       26
<PAGE>   29

                  confidentiality agreement covering any confidential
                  information that is disclosed by Tenant.

         M.       Tenant has only a usufruct, not subject to purchase or sale,
                  which may not be assigned by Tenant except as expressly
                  provided in this Lease.

XXXII.   ENTIRE AGREEMENT.

         This Lease and the following exhibits and attachments constitute the
entire agreement between the parties and supersede all prior agreements and
understandings related to the Premises, including all lease proposals, letters
of intent and other documents:

         EXHIBIT A-1    Outline and Location of Premises A
         EXHIBIT A-2    Outline and Location of Premises B
         EXHIBIT A-3    Legal Description of Land on which Building is located
         EXHIBIT A-4    Site Plan Showing Site of Future Building
         EXHIBIT A-5    Outline and Location of Storage Space
         EXHIBIT A-6    Outline and Location of Option Storage Space
         EXHIBIT B      Rules and Regulations
         EXHIBIT C      Commencement Letter (Intentionally Omitted)
         EXHIBIT D      Work Letter Agreement
         EXHIBIT E      Additional Provisions
         EXHIBIT F      HVAC Specifications
         EXHIBIT G      Cleaning Specifications
         EXHIBIT H      Subordination, Non-Disturbance and Attornment Agreement
         EXHIBIT I      Guaranty

         Landlord and Tenant have executed this Lease as of the day and year
first above written.

                                LANDLORD:

                                EOP-PERIMETER CENTER, L.L.C., A DELAWARE LIMITED
                                LIABILITY COMPANY

                                By:  EOP Operating Limited Partnership,
                                     a Delaware limited partnership, its
                                     sole member

                                     By:  Equity Office Properties Trust,
                                          a Maryland real estate
                                          investment trust, its managing
                                          general partner

                                          By:
                                                -------------------------

                                          Name:
                                                -------------------------

                                          Title:
                                                -------------------------

                                TENANT:

                                NOVA GEORGIA SERVICES, L.P., A GEORGIA LIMITED
                                PARTNERSHIP

                                By:
                                       ----------------------------

                                Name:
                                       ----------------------------

                                Title:
                                       ----------------------------

                                       27
<PAGE>   30

                                                                     EXHIBIT A-1

                       OUTLINE AND LOCATION OF PREMISES A

         This Exhibit is attached to and made a part of the Lease dated as of
_____________, 1999, by and between EOP-PERIMETER CENTER, L.L.C. ("Landlord")
and NOVA GEORGIA SERVICES, L.P. ("Tenant") for space in the Building located at
219 Perimeter Center Parkway, Atlanta, Georgia 30346.

                    PREMISES A - 46,318 RENTABLE SQUARE FEET
                               SUITES 200 AND 300

                                      A-1
<PAGE>   31

                                                                     EXHIBIT A-2

                       OUTLINE AND LOCATION OF PREMISES B

         This Exhibit is attached to and made a part of the Lease dated as of
_____________, 1999, by and between EOP-PERIMETER CENTER, L.L.C. ("Landlord")
and NOVA GEORGIA SERVICES, L.P. ("Tenant") for space in the Building located at
219 Perimeter Center Parkway, Atlanta, Georgia 30346.

                    PREMISES B - 44,468 RENTABLE SQUARE FEET
                        SUITES 110, 111, 400, 410 AND 500

                                      A-2
<PAGE>   32

                                                                     EXHIBIT A-3

         LEGAL DESCRIPTION OF THE LAND ON WHICH THE BUILDING IS LOCATED

         This Exhibit is attached to and made a part of the Lease dated as of
_____________, 1999, by and between EOP-PERIMETER CENTER, L.L.C. ("Landlord")
and NOVA GEORGIA SERVICES, L.P. ("Tenant") for space in the Building located at
219 Perimeter Center Parkway, Atlanta, Georgia 30346.

ALL THAT TRACT or parcel of land lying and being in Land Lot 348 of the 18th
District of DeKalb County, State of Georgia, being more particularly described
as follows:

                                      A-3
<PAGE>   33

                                                                     EXHIBIT A-4

               SITE PLAN SHOWING SITE OF POTENTIAL FUTURE BUILDING

         This Exhibit is attached to and made a part of the Lease dated as of
_____________, 1999, by and between EOP-PERIMETER CENTER, L.L.C. ("Landlord")
and NOVA GEORGIA SERVICES, L.P. ("Tenant") for space in the Building located at
219 Perimeter Center Parkway, Atlanta, Georgia 30346.

                                      A-4
<PAGE>   34

                                                                     EXHIBIT A-5

                      OUTLINE AND LOCATION OF STORAGE SPACE

         This Exhibit is attached to and made a part of the Lease dated as of
_____________, 1999, by and between EOP-PERIMETER CENTER, L.L.C. ("Landlord")
and NOVA GEORGIA SERVICES, L.P. ("Tenant") for space in the Building located at
219 Perimeter Center Parkway, Atlanta, Georgia 30346.

                                      A-5
<PAGE>   35

                                                                     EXHIBIT A-6

                  OUTLINE AND LOCATION OF OPTION STORAGE SPACE

         This Exhibit is attached to and made a part of the Lease dated as of
_____________, 1999, by and between EOP-PERIMETER CENTER, L.L.C. ("Landlord")
and NOVA GEORGIA SERVICES, L.P. ("Tenant") for space in the Building located at
219 Perimeter Center Parkway, Atlanta, Georgia 30346.

                                      A-6
<PAGE>   36
                                                                       EXHIBIT B

                         BUILDING RULES AND REGULATIONS

         The following rules and regulations shall apply, where applicable, to
the Premises, the Building, the parking garage (if any), the Property and the
appurtenances. Capitalized terms have the same meaning as defined in the Lease.

1.       Sidewalks, doorways, vestibules, halls, stairways and other similar
         areas shall not be obstructed by Tenant or used by Tenant for any
         purpose other than ingress and egress to and from the Premises. No
         rubbish, litter, trash, or material shall be placed, emptied, or thrown
         in those areas. At no time shall Tenant permit Tenant's employees to
         loiter in Common Areas or elsewhere about the Building or Property.

2.       Plumbing fixtures and appliances shall be used only for the purposes
         for which designed, and no sweepings, rubbish, rags or other unsuitable
         material shall be thrown or placed in the fixtures or appliances.
         Damage resulting to fixtures or appliances by Tenant, its agents,
         employees or invitees, shall be paid for by Tenant, and Landlord shall
         not be responsible for the damage.

3.       No signs, advertisements or notices shall be painted or affixed to
         windows, doors or other parts of the Building, except those of such
         color, size, style and in such places as are first approved in writing
         by Landlord. All tenant identification and suite numbers at the
         entrance to the Premises shall be installed by Landlord, at Tenant's
         cost and expense, using the standard graphics for the Building. Except
         in connection with the hanging of lightweight pictures and wall
         decorations, no nails, hooks or screws shall be inserted into any part
         of the Premises or Building except by the Building maintenance
         personnel.

4.       Landlord may provide and maintain in the first floor (main lobby) of
         the Building an alphabetical directory board or other directory device
         listing tenants, and no other directory shall be permitted unless
         previously consented to by Landlord in writing. Landlord agrees that,
         if a directory is not installed prior to the Commencement Date, then
         Landlord will install a directory board or other directory device in
         the main lobby of the Building as soon as reasonably possible following
         the Commencement Date.

5.       Subject to Section XI.B. of the Lease, Tenant shall not place any
         lock(s) on any door in the Premises or Building without Landlord's
         prior written consent and Landlord shall have the right to retain at
         all times and to use keys to all locks within and into the Premises. A
         reasonable number of keys to the locks installed by Landlord on the
         entry doors in the Premises shall be furnished by Landlord to Tenant at
         Tenant's cost, and Tenant shall not make any duplicate keys. All keys
         shall be returned to Landlord at the expiration or early termination of
         this Lease. As of the date of this Lease, Landlord provides 2 keys per
         lock. Notwithstanding the foregoing, if Tenant performs the
         improvements in the Premises, Tenant shall furnish Landlord with a key
         for each lock to the entry doors in the Premises.

6.       All contractors, contractor's representatives and installation
         technicians performing work in the Building shall be subject to
         Landlord's prior approval and shall be required to comply with
         Landlord's standard rules, regulations, policies and procedures, which
         may be revised from time to time.

7.       Movement in or out of the Building of furniture or office equipment, or
         dispatch or receipt by Tenant of merchandise or materials requiring the
         use of elevators, stairways, lobby areas or loading dock areas, shall
         be restricted to hours designated by Landlord. Tenant shall obtain
         Landlord's prior approval by providing a detailed listing of the
         activity. The activity shall be under the supervision of Landlord and
         performed in the manner required by Landlord. Tenant shall assume all
         risk for damage to articles moved and injury to any persons resulting
         from the activity. If equipment, property, or personnel of Landlord or
         of any other party is damaged or injured as a result of or in
         connection with the activity, Tenant shall be solely liable for any
         resulting damage or loss.

8.       Landlord shall have the right to approve the weight, size, or location
         of heavy equipment or articles in and about the Premises. Damage to the
         Building by the installation,

                                      B-1
<PAGE>   37

         maintenance, operation, existence or removal of property of Tenant
         shall be repaired at Tenant's sole expense.

9.       Corridor doors, when not in use, shall be kept closed.

10.      Tenant shall not: (1) make or permit any improper, objectionable or
         unpleasant noises or odors in the Building, or otherwise interfere in
         any way with other tenants or persons having business with them; (2)
         solicit business or distribute, or cause to be distributed, in any
         portion of the Building, handbills, promotional materials or other
         advertising; or (3) conduct or permit other activities in the Building
         that might, in Landlord's sole and reasonable opinion, constitute a
         nuisance.

11.      No animals, except those assisting handicapped persons, shall be
         brought into the Building or kept in or about the Premises.

12.      No inflammable, explosive or dangerous fluids or substances shall be
         used or kept by Tenant in the Premises, Building or about the Property,
         except for those substances as are typically found in similar premises
         used for general business office purposes and are being used by Tenant
         in accordance with all applicable laws, rules and regulations. Tenant
         shall not, without Landlord's prior written consent, use, store,
         install, spill, remove, release or dispose of, within or about the
         Premises or any other portion of the Property, any asbestos-containing
         materials or any solid, liquid or gaseous material now or subsequently
         considered toxic or hazardous under the provisions of 42 U.S.C. Section
         9601 et seq. or any other applicable environmental Law which may now or
         later be in effect. Tenant shall comply with all Laws pertaining to and
         governing the use of these materials by Tenant, and shall remain solely
         liable for the costs of abatement and removal.

13.      Tenant shall not use or occupy the Premises in any manner or for any
         purpose which might injure the reputation or impair the present or
         future value of the Premises or the Building. Tenant shall not use, or
         permit any part of the Premises to be used, for lodging, sleeping or
         for any illegal purpose.

14.      Tenant shall not take any action which would violate Landlord's labor
         contracts or which would cause a work stoppage, picketing, labor
         disruption or dispute, or interfere with Landlord's or any other
         tenant's or occupant's business or with the rights and privileges of
         any person lawfully in the Building ("Labor Disruption"). Tenant shall
         take the actions necessary to resolve the Labor Disruption, and shall
         have pickets removed and, at the request of Landlord, immediately
         terminate any work in the Premises that gave rise to the Labor
         Disruption, until Landlord gives its written consent for the work to
         resume. Tenant shall have no claim for damages against Landlord or any
         of the Landlord Related Parties, nor shall the date of the commencement
         of the Term be extended as a result of the above actions.

15.      Tenant shall not install, operate or maintain in the Premises or in any
         other area of the Building, electrical equipment that would overload
         the electrical system beyond its capacity for proper, efficient and
         safe operation as determined solely by Landlord. Tenant shall not
         furnish cooling or heating to the Premises, including, without
         limitation, the use of electronic or gas space heating devices, without
         Landlord's prior written consent. Tenant shall not use more than its
         proportionate share of telephone lines and other telecommunication
         facilities available to service the Building.

16.      Tenant shall not operate or permit to be operated a coin or token
         operated vending machine or similar device (including, without
         limitation, telephones, lockers, toilets, scales, amusement devices and
         machines for sale of beverages, foods, candy, cigarettes and other
         goods), except for machines for the exclusive use of Tenant's
         employees, and then only if the operation does not violate the lease of
         any other tenant in the Building.

17.      Bicycles and other vehicles are not permitted inside the Building or on
         the walkways outside the Building, except in areas designated by
         Landlord.

18.      Landlord may from time to time adopt systems and procedures for the
         security and safety of the Building, its occupants, entry, use and
         contents. Tenant, its agents,

                                      B-2
<PAGE>   38

         employees, contractors, guests and invitees shall comply with
         Landlord's reasonable systems and procedures.

19.      Landlord shall have the right to prohibit the use of the name of the
         Building or any other publicity by Tenant that in Landlord's sole
         reasonable opinion may impair the reputation of the Building or its
         desirability. Upon written notice from Landlord, Tenant shall refrain
         from and discontinue such publicity immediately.

20.      Tenant shall not canvass, solicit or peddle in or about the Building or
         the Property.

21.      Neither Tenant nor its agents, employees, contractors, guests or
         invitees shall smoke or permit smoking in the Common Areas, unless the
         Common Areas have been declared a designated smoking area by Landlord,
         nor shall the above parties allow smoke from the Premises to emanate
         into the Common Areas or any other part of the Building. Landlord shall
         have the right to designate the Building (including the Premises) as a
         non-smoking building.

22.      Landlord shall have the right to designate and approve standard window
         coverings for the Premises and to establish rules to assure that the
         Building presents a uniform exterior appearance. Tenant shall ensure,
         to the extent reasonably practicable, that window coverings are closed
         on windows in the Premises while they are exposed to the direct rays of
         the sun.

23.      Deliveries to and from the Premises shall be made only at the times, in
         the areas and through the entrances and exits reasonably designated by
         Landlord. Tenant shall not make deliveries to or from the Premises in a
         manner that might interfere with the use by any other tenant of its
         premises or of the Common Areas, any pedestrian use, or any use which
         is inconsistent with good business practice.

24.      The work of cleaning personnel shall not be hindered by Tenant after
         5:30 P.M., and cleaning work may be done at any time when the offices
         are vacant. Windows, doors and fixtures may be cleaned at any time.
         Tenant shall provide adequate waste and rubbish receptacles to prevent
         unreasonable hardship to the cleaning service.

                                      B-3
<PAGE>   39

                                                                       EXHIBIT C

                               COMMENCEMENT LETTER

                              INTENTIONALLY OMITTED

                                      C-1
<PAGE>   40

                                                                       EXHIBIT D

                                   WORK LETTER

         This Exhibit is attached to and made a part of the Lease dated as of
_____________, 1999, by and between EOP-PERIMETER CENTER, L.L.C. ("Landlord")
and NOVA GEORGIA SERVICES, L.P. ("Tenant") for space in the Building located at
219 Perimeter Center Parkway, Atlanta, Georgia 30346.

         A.       Tenant, following the delivery of the Premises by Landlord and
                  the full and final execution and delivery of this Lease and
                  the Guaranty required hereunder, shall have the right to
                  perform alterations and improvements in the Premises (the
                  "Initial Alterations"). Notwithstanding the foregoing, Tenant
                  and its contractors shall not have the right to perform
                  Initial Alterations in the Premises unless and until Tenant
                  has complied with all of the terms and conditions of Article
                  IX.C. of this Lease, including, without limitation, approval
                  by Landlord of the final plans and the contractors to be
                  retained by Tenant to perform such Initial Alterations.
                  Landlord's review of the plans shall be as soon as reasonably
                  possible after receiving same from Tenant, but in any event
                  Landlord shall approve or disapprove the plans within 5
                  Business Days after the date Landlord receives the plans from
                  Tenant or the plans shall be deemed to have been approved by
                  Landlord for the Initial Alterations. Tenant shall be
                  responsible for all elements of the design of Tenant's plans
                  (including, without limitation, compliance with law,
                  functionality of design, the structural integrity of the
                  design, the configuration of the premises and the placement of
                  Tenant's furniture, appliances and equipment), and Landlord's
                  approval of Tenant's plans shall in no event relieve Tenant of
                  the responsibility for such design. Landlord hereby approves
                  INTEGRA CONSTRUCTION, INC. as the general contractor to
                  perform the Initial Alterations. Landlord's approval of any
                  other contractors to perform the Initial Alterations shall not
                  be unreasonably withheld.

                  As part of Tenant's Initial Alterations, Tenant, at its cost,
                  shall be required to test and balance the HVAC system(s)
                  serving the Premises using Landlord's recommended contractor
                  for such purpose. Tenant shall promptly provide Landlord with
                  a copy of the report generated by such contractor regarding
                  such matter and Tenant, at its cost, shall promptly and
                  properly rectify all problems noted in such report resulting
                  from Tenant's improvement or other construction work in the
                  Premises and otherwise comply with the actions recommended in
                  such report resulting from Tenant's improvement or other
                  construction work in the Premises.

         B.       Landlord agrees to contribute the sum of $1,906,506.00 (i.e.
                  $21.00 per rentable square foot in the initial Premises) (the
                  "Allowance") toward the cost of performing the Initial
                  Alterations in preparation of Tenant's occupancy of the
                  Premises. The Allowance shall be paid in at least 2
                  installments, and each such payment shall be subject to the
                  terms of Section D below. The first installment, equal to
                  51.5% of the total Allowance (the "Premises A Allowance"),
                  shall be paid upon the later of the Commencement Date or 30
                  days after the date Tenant provides Landlord with all
                  documentation described in Section D below as it relates to
                  the Initial Alterations to be performed in Premises A. The
                  second installment, equal to 48.5% of the total Allowance (the
                  "Premises B Allowance"), shall be paid upon the later of (1)
                  the earlier of (a) Premises B Commencement Date or (b) the
                  date Tenant commences paying Base Rent for the entire Premises
                  B, and (2) 30 days after the date Tenant provides Landlord
                  with all documentation described in Section D below as it
                  relates to the Initial Alterations to be performed in Premises
                  B.

                  Notwithstanding the foregoing, if Tenant completes the Initial
                  Alterations in one or more of the different suites comprising
                  Premises B, as currently demised, then Landlord shall provide
                  Tenant a proportionate share of the Premises B Allowance
                  (based upon the rentable square footage in such suite
                  comprising Premises B) upon the later of (x) the date Tenant
                  commences paying Base Rent for such suite comprising Premises
                  B, and (y) 30 days after the date Tenant provides Landlord
                  with all documentation described in Section D below as it
                  relates to the Initial Alterations to be performed in such
                  suite comprising Premises B.

                                      D-1
<PAGE>   41

         C.       The Allowance may be used for the cost of preparing design and
                  construction documents and mechanical and electrical plans for
                  the Initial Alterations and for hard costs in connection with
                  the Initial Alterations and for any other lawful purpose
                  whatsoever designated by Tenant at its discretion, including,
                  without limitation, cabling costs, purchase of furniture or
                  equipment for the Premises, or the satisfaction of any other
                  lease obligations of Tenant unrelated to this Lease. If Tenant
                  does not use the entire Allowance within 12 months after the
                  Premises B Commencement Date, any unused amount shall accrue
                  to the sole benefit of Landlord, it being understood that
                  Tenant shall not be entitled to any credit, abatement or other
                  concession in connection therewith. Tenant shall be
                  responsible for all applicable state sales or use taxes, if
                  any, payable in connection with the Initial Alterations and/or
                  Allowance.

         D.       Subject to the terms of Section B above, until such time as
                  the Initial Alterations have been completed and fully paid for
                  with respect to Premises A or Premises B, as appropriate, the
                  Allowance shall be paid to Tenant or, at Landlord's option, to
                  the order of the general contractor that performed the Initial
                  Alterations, within 30 days following receipt by Landlord of
                  (1) receipted bills covering all labor and materials expended
                  and used in the Initial Alterations; (2) a sworn contractor's
                  affidavit from the general contractor and a request to
                  disburse from Tenant containing an approval by Tenant of the
                  work done; (3) full and final waivers of lien; (4) as-built
                  plans of the Initial Alterations; and (5) the certification of
                  Tenant and its architect that the Initial Alterations have
                  been installed in a good and workmanlike manner in accordance
                  with the approved plans, and in accordance with applicable
                  laws, codes and ordinances. The Allowance shall be disbursed
                  in the amount reflected in Section B hereof. Following the
                  date the Initial Alterations have been completed and fully
                  paid for with respect to Premises A or Premises B, as the case
                  may be, as evidenced by the documentation described above, any
                  remaining portion of the Premises A Allowance or the Premises
                  B Allowance, as the case may be, shall be paid directly to
                  Tenant. Notwithstanding anything herein to the contrary,
                  Landlord shall not be obligated to disburse any portion of the
                  Allowance during the continuance of an uncured default under
                  the Lease, and Landlord's obligation to disburse shall only
                  resume when and if such default is cured.

         E.       Subject to Landlord's completion of the Landlord Lobby Work
                  (as described in Section F below),Tenant agrees to accept the
                  Premises in its "as-is" condition and configuration, it being
                  agreed that Landlord shall not be required to perform any work
                  or, except as provided above with respect to the Allowance,
                  incur any costs in connection with the construction or
                  demolition of any improvements in the Premises.

         F.       Landlord agrees, at its cost, to improve the ceilings in the
                  elevator lobby areas on the 2nd and 3rd floors of the Building
                  substantially similar to the ceilings, as previously improved
                  by Landlord, in the elevator lobby areas on the 4th and 5th
                  floors of the Building (the "Landlord Lobby Work"). Landlord
                  shall use reasonable efforts to complete such work on or
                  before the Commencement Date of this Lease and, if such work
                  is not completed as of such date, Landlord shall diligently
                  pursue completion of such work so that it is completed as soon
                  as possible thereafter with as minimal interruption to
                  Tenant's business as possible. Landlord and Tenant agree to
                  work cooperatively with one another in order to enable
                  Landlord to timely satisfy its obligations under this Section
                  F.

         G.       Tenant agrees, as part of the Initial Alterations, to improve
                  the elevator lobby areas and connecting corridors on the 2nd
                  and 3rd floors of the Building in a manner similar to, and to
                  a standard no less than, that reflected in the elevator
                  lobbies and connecting corridors on the 4th and 5th floors of
                  the Building, as currently improved. Any finishes to be
                  included in such areas of the 2nd and 3rd floors shall be
                  reflected on the plans for the Initial Alterations, and shall
                  be subject to Landlord's reasonable approval. In connection
                  with such work, Tenant shall receive an additional allowance
                  equal to $15,366.00 (the "Lobby Allowance"), which shall be
                  payable to Tenant within 30 days after Landlord's receipt of
                  the documentation described in Section D above in connection
                  with such work.

         H.       If the cost of the Initial Alterations exceeds the sum of the
                  Allowance and Lobby Allowance (such excess is referred to
                  herein as the "Excess Costs"), and

                                      D-2
<PAGE>   42

                  provided Tenant is not in default under this Lease, Tenant
                  shall have the right to borrow up to $10.00 per rentable
                  square foot of the initial Premises) (the "Additional
                  Allowance") from Landlord in order to finance the Excess Costs
                  during the Term. Any Additional Allowance borrowed by Tenant
                  hereunder shall be repaid to Landlord as Additional Rent in
                  equal monthly installments throughout the initial Term at an
                  interest rate equal to 12% per annum. If Tenant is in default
                  under this Lease after the expiration of applicable cure
                  periods, the entire unpaid balance of the Additional Allowance
                  borrowed by Tenant shall become immediately due and payable
                  and, except to the extent required by applicable law, shall
                  not be subject to mitigation or reduction in connection with a
                  reletting of the Premises by Landlord.

         I.       This EXHIBIT D shall not be deemed applicable to any
                  additional space added to the original Premises at any time or
                  from time to time, whether by any options under the Lease or
                  otherwise, or to any portion of the original Premises or any
                  additions to the Premises in the event of a renewal or
                  extension of the original Term of this Lease, whether by any
                  options under the Lease or otherwise, unless expressly so
                  provided in the Lease or any amendment or supplement to the
                  Lease.

         Landlord and Tenant have executed this exhibit as of the day and year
first above written.

                             LANDLORD:

                             EOP-PERIMETER CENTER, L.L.C., A DELAWARE LIMITED
                             LIABILITY COMPANY

                             By:  EOP Operating Limited Partnership, a Delaware
                                  limited partnership, its sole member

                                  By: Equity Office Properties Trust, a Maryland
                                      real estate investment trust, its managing
                                      general partner

                                      By:            /s/ Mark Scully
                                            ---------------------------------

                                      Name:            Mark Scully
                                            ---------------------------------

                                      Title:         SVP - Southeast
                                            ---------------------------------

                             TENANT:

                             NOVA GEORGIA SERVICES, L.P., A GEORGIA LIMITED
                             PARTNERSHIP

                             By:             /s/ David McMiller
                                    --------------------------------------

                             Name:              David McMiller
                                    --------------------------------------

                             Title:          SVP Human Resources
                                    --------------------------------------

                                      D-3
<PAGE>   43
                                                                       EXHIBIT E

                             ADDITIONAL PROVISIONS

         This Exhibit is attached to and made a part of the Lease dated as of
_____________, 1999, by and between EOP-PERIMETER CENTER, L.L.C. ("Landlord")
and NOVA GEORGIA SERVICES, L.P. ("Tenant") for space in the Building located at
219 Perimeter Center Parkway, Atlanta, Georgia 30346.

I.       PARKING.

         A.       During the Term, Landlord shall make available up to 545
                  unreserved parking spaces (the "Spaces") in the Building
                  surface parking lot ("Parking Area") for the use of Tenant
                  and its employees. Up to 280 of such Spaces shall be
                  available as of the Premises A Commencement Date, and the
                  remaining Spaces shall be available as of the Premises B
                  Commencement Date or, if Tenant occupies and commences paying
                  Base Rent with respect to any portion of Premises B, then a
                  portion of the remaining Spaces (proportionate to the
                  rentable square footage in such portion of Premises B that
                  Tenant is occupying) shall be made available to Tenant as of
                  such date. No deductions or allowances shall be made for days
                  when Tenant or any of its employees does not utilize the
                  parking facilities or for Tenant utilizing less than all of
                  the Spaces. Tenant shall not have the right to lease or
                  otherwise use more than the number of reserved and unreserved
                  Spaces set forth above.

         B.       During the initial Term, the Spaces shall be available to
                  Tenant free of charge.

         C.       Except for particular spaces and areas designated by Landlord
                  for handicap, visitor or reserved parking, all parking in the
                  Parking Area serving the Building shall be on an unreserved,
                  first-come, first-served basis.

         D.       Landlord shall not be responsible for money, jewelry,
                  automobiles or other personal property lost in or stolen from
                  the Parking Area regardless of whether such loss or theft
                  occurs when the Parking Area is locked or otherwise secured.
                  Except as caused by the negligence or willful misconduct of
                  Landlord and without limiting the terms of the preceding
                  sentence, Landlord shall not be liable for any loss, injury
                  or damage to persons using the Parking Area or automobiles or
                  other property therein, it being agreed that, to the fullest
                  extent permitted by law, the use of the Spaces shall be at
                  the sole risk of Tenant and its employees.

         E.       Subject to Section K below, Landlord shall have the right
                  from time to time to designate the location of reserved
                  spaces, if any, to promulgate reasonable rules and
                  regulations regarding the Parking Area, the Spaces and the
                  use thereof, including, but not limited to, rules and
                  regulations controlling the flow of traffic to and from
                  various parking areas, the angle and direction of parking and
                  the like. Tenant shall comply with and cause its employees to
                  comply with all such rules and regulations as well as all
                  reasonable additions and amendments thereto.

         F.       Tenant shall not store or permit its employees to store any
                  automobiles in the Parking Area without the prior written
                  consent of Landlord. Except for emergency repairs, Tenant and
                  its employees shall not perform any work on any automobiles
                  while located in the Garage or on the Property. If it is
                  necessary for Tenant or its employees to leave an automobile
                  in the Parking Area overnight, Tenant shall provide Landlord
                  with prior notice thereof designating the license plate
                  number and model of such automobile.

         G.       Landlord shall have the right to temporarily close the
                  Parking Area or certain areas therein in order to perform
                  necessary repairs, maintenance and improvements to the
                  Parking Area, if any.

         H.       Tenant shall not assign or sublease any of the Spaces without
                  the consent of Landlord. Landlord shall have the right to
                  terminate this Parking Agreement with respect to any Spaces
                  that Tenant attempts to sublet or assign.

                                      E-1
<PAGE>   44

         I.       Landlord may elect to provide parking cards or keys to
                  control access to the Parking Area. In such event, Landlord
                  shall provide Tenant with one card or key for each Space that
                  Tenant is leasing hereunder, provided that Landlord shall
                  have the right to require Tenant or its employees to place a
                  deposit on such access cards or keys and to pay a fee for any
                  lost or damaged cards or keys.

         J.       Landlord hereby reserves the right to enter into a management
                  agreement or lease with an entity for the Parking Area
                  ("Parking Operator"). In such event, Tenant, upon request of
                  Landlord, shall enter into a parking agreement with the
                  Parking Operator (but shall not be required to pay the
                  Parking Operator any charge or fee therefor), if any,
                  established hereunder, and Landlord shall have no liability
                  for claims arising through acts or omissions of the Parking
                  Operator unless caused by Landlord's negligence or willful
                  misconduct. It is understood and agreed that the identity of
                  the Parking Operator may change from time to time during the
                  Term. Tenant hereby consents to the assignment, from time to
                  time, of the initial or any successor Parking Operator's
                  interest in the Parking to another Parking Operator.

         K.       Tenant is concerned that Landlord may designate all or a
                  significant number of the parking spaces located in the first
                  rows of parking on the east and west sides of the Building as
                  reserved parking for use by a tenant of the Building other
                  than Tenant. Therefore, notwithstanding anything to the
                  contrary contained herein, Landlord agrees that, so long as
                  Tenant leases and occupies at least 50% of the rentable
                  square footage in the Building, Landlord will always retain a
                  proportionate share (i.e. equal to Tenant's Pro Rata Share,
                  as described in Section I.E. of this Lease) of such parking
                  spaces in the first row of parking on the east and west sides
                  of the Building as non-reserved or, if reserved, such spaces
                  will be reserved for the benefit of Tenant or its permitted
                  successors or assigns. It is agreed that parking spaces
                  reserved for use by Landlord and its staff (up to 4 parking
                  spaces) or designated as handicap or visitor parking shall
                  not be considered "reserved" for purposes of this Section K.

II.      PARKING DECK STRUCTURE. Tenant shall have the right to build a parking
         deck for the use of Tenant, its employees, contractors, visitors and
         invitees at any time during the Term. It is agreed that the
         construction of the parking deck will be completed at Tenant's sole
         cost and expense. The location, plans and specifications of the
         parking deck shall comply with all laws, statutes, ordinances, rules
         and regulations of any governmental authority having jurisdiction and
         shall be subject to Landlord's and governmental approval. Tenant, at
         its cost, shall be responsible for all taxes, maintenance, repair and
         replacement of the parking deck. Tenant, at its cost, shall insure the
         parking deck against casualty loss and provide evidence of same,
         naming Landlord as an additional insured thereunder, as described in
         Article XV of this Lease. Tenant's insurance obligations described in
         Article XV of the Lease shall be equally applicable to the parking
         deck. The terms and provisions of Article XIV of the Lease shall be
         equally applicable with respect to the parking deck and, for such
         purpose, the parking deck shall be deemed a part of the Premises. At
         the expiration or earlier termination of this Lease, the parking deck
         shall be deemed transferred to Landlord and, upon request of Landlord,
         Tenant shall deliver a Bill of Sale or such other documents as
         Landlord may require to evidence such transfer.

III.     RIGHT OF FIRST OFFER/ RIGHT OF FIRST REFUSAL.

         It is intended that Tenant shall have a right of first offer with
         respect to any space that becomes available in the Building described
         in Section I.A. of this Lease or in the Building located at 223
         Perimeter Center Parkway in Atlanta, Georgia ("Building 223").
         However, if Tenant fails to exercise its right of first offer with
         respect to a particular space, whether because Tenant was uninterested
         in such space at the time Landlord offered it to Tenant pursuant to
         the right of first offer or because Tenant was unable to exercise its
         right of first offer because Tenant was in violation of one or more of
         the conditions described in Paragraph A of this Section III, then the
         parties intend that Tenant shall nonetheless have a right of first
         refusal on any portion of such space which is later desired by a
         prospective tenant. The foregoing shall be in accordance with and
         subject to the following provisions of this Section III.

                                      E-2
<PAGE>   45

         A.       Grant of Right of First Offer.

                  1.       Tenant shall have the one time right of first offer
                           (the "Right of First Offer") with respect to (a) any
                           space in the Building hereunder (as described in
                           Section I.A. of this Lease), and (b) any space in
                           Building 223 (as described above in this Section
                           III). Any space which becomes available for lease,
                           as described in Section III.A.2. below, whether
                           located in the Building hereunder or in Building
                           223, is referred to herein as an "Offering Space".

                  2.       Each such Right of First Offer shall be exercised as
                           follows: At any time after Landlord has determined
                           that any particular Offering Space located in the
                           Building or Building 223 will become available for
                           lease [meaning that the existing tenant in such
                           space, Federated Department Stores, or its
                           successor, has waived its renewal rights with
                           respect to any particular Offering Space or the time
                           period for Federated Department Stores or its
                           successors to exercise any such renewal rights has
                           expired (such renewal rights are currently scheduled
                           to expire June 30, 2000)] (but prior to leasing such
                           Offering Space to a party other than the existing
                           tenant or occupant of such Offering Space pursuant
                           to the exercise of currently existing renewal or
                           extension rights), Landlord shall advise Tenant (the
                           "ROFO Advice") that such particular Offering Space
                           in the Building or Building 223 is available for
                           lease. Upon receipt of the ROFO Advice, Tenant shall
                           have the right to lease such Offering Space, in its
                           entirety, on the terms and conditions described in
                           Section III.C below by delivering written notice of
                           exercise to Landlord ("Notice of Exercise") within 7
                           days after Tenant's receipt of the ROFO Advice.
                           However, notwithstanding anything to the contrary
                           contained herein, Tenant shall have no such Right of
                           First Offer with respect to such Offering Space and
                           Landlord need not provide Tenant with a ROFO Advice
                           with respect to such Offering Space if:

                           a.       Tenant is in default under the Lease beyond
                                    any applicable notice and cure period at
                                    the time Landlord would otherwise deliver
                                    the ROFO Advice; or

                           b.       more than 25% of the Premises is sublet at
                                    the time Landlord would otherwise deliver
                                    the ROFO Advice; or

                           c.       the Lease has been assigned other than to a
                                    Permitted Transferee (as defined in Section
                                    XII.E of this Lease) or an Affiliate of
                                    Tenant (as defined in Section I.S. of this
                                    Lease) prior to the date Landlord would
                                    otherwise deliver the ROFO Advice; or

                           d.       Tenant or an Affiliate of Tenant is not
                                    occupying the Premises on the date Landlord
                                    would otherwise deliver the ROFO Advice; or

                           e.       the Offering Space is not intended for the
                                    exclusive use of Tenant during the Term; or

                           f.       the existing tenant in the Offering Space
                                    is interested in extending or renewing its
                                    lease for the Offering Space or entering
                                    into a new lease for such Offering Space
                                    pursuant to the exercise of currently
                                    existing renewal or extension rights of
                                    such tenant.

                  If Tenant fails to exercise its Right of First Offer with
                  respect to a particular Offering Space, Tenant shall
                  nonetheless continue to have a Right of First Offer with
                  respect to any other Offering Space which becomes available
                  for Lease, as described in this Section 2.

         B.       Right of First Refusal. Notwithstanding anything herein to the
                  contrary, if Tenant fails to exercise its Right of First Offer
                  with respect to a particular Offering Space which was offered
                  to Tenant, whether because Tenant was uninterested in such
                  Offering Space at the time or because Tenant had failed to
                  satisfy the conditions described in Paragraph A above, Tenant
                  shall nonetheless have a right of first

                                      E-3
<PAGE>   46

                  refusal (the "Right of First Refusal") with respect to such
                  particular Offering Space (or the portion which a Prospect
                  (as defined below) is interested in). Tenant's Right of First
                  Refusal shall be exercised as follows: when Landlord has a
                  prospective tenant ("Prospect") interested in leasing the
                  Offering Space (or a portion thereof), as evidenced by an
                  acceptable letter of intent negotiated at arms length with a
                  bona fide, unaffiliated party, Landlord shall advise Tenant
                  (the "RFR Advice") that a Prospect is interested in leasing
                  the Offering Space (or portion thereof) in the Building or
                  Building 223 (such space desired by the Prospect is also
                  referred to herein as "Offering Space"). Tenant shall have
                  the right to lease the Offering Space (or portion thereof)
                  desired by the Prospect, on the terms and conditions
                  described in Section III.C. below, by providing Landlord with
                  Notice of Exercise within 7 days after Tenant's receipt of
                  the RFR Advice, except that Tenant shall have no such Right
                  of First Refusal and Landlord need not provide Tenant with a
                  RFR Advice with respect to such Offering Space if Tenant is
                  in violation of one or more of the conditions set forth in
                  subsections III.A.2.(a) - (f) above (it being agreed that all
                  references to the "ROFO Advice" in subsections III.A.2.
                  (a) - (f) above shall instead refer to the "RFR Advice" when
                  it pertains to this Section III.B.).

         C.       Terms for Offering Space. The terms for each Offering Space,
                  whether added to the Premises as a result of Tenant's
                  exercise of the Right of First Offer or as a result of
                  Tenant's exercise of the Right of First Refusal, shall be as
                  follows:

                  1.       The term(s) for each Offering Space shall commence
                           upon the commencement date stated in the ROFO Advice
                           or RFR Advice, as applicable, and thereupon such
                           space shall be considered a part of the Premises,
                           provided that Tenant shall not be entitled to
                           receive any abatements, allowances or other
                           financial concessions granted with respect to the
                           initial Premises except as specifically set forth
                           herein with respect to the Offering Space. The term
                           for each Offering Space shall end on the Termination
                           Date of this Lease, as same may be extended, it
                           being the intention of the parties that the Term for
                           the initial Premises and the term for each Offering
                           Space shall be coterminous.

                  2.       With respect to Offering Space in Building 223:

                           a.       Tenant shall pay Base Rent and Additional
                                    Rent for the Offering Space in Building 223
                                    in accordance with the terms and conditions
                                    described in the ROFO Advice or RFR Advice,
                                    as applicable, which terms and conditions
                                    shall reflect the Prevailing Market rate
                                    (described in Section III.G. below) for the
                                    Offering Space as determined in Landlord's
                                    reasonable judgment. Notwithstanding the
                                    foregoing, if Tenant, in its reasonable
                                    judgment, determines that the rate set
                                    forth in the ROFO Advice or RFR Advice, as
                                    applicable, does not accurately reflect the
                                    Prevailing Market rate for the Offering
                                    Space, Tenant shall have the right to
                                    provide Landlord with a Notice of Exercise
                                    that is specifically conditioned upon
                                    Landlord's and Tenant's agreement on the
                                    Prevailing Market rate for the Offering
                                    Space. In such event, for a period of
                                    fifteen (15) days after the date of
                                    Tenant's Notice of Exercise, Landlord and
                                    Tenant shall work together in good faith to
                                    determine the Prevailing Market rate for
                                    the Offering Space. If Landlord and Tenant
                                    fail to agree upon the Prevailing Market
                                    rate within such 15 day period, Tenant, by
                                    written notice to Landlord (the
                                    "Arbitration Notice") within 15 days after
                                    the expiration of such 15 day period, shall
                                    have the right to have the Prevailing
                                    Market rate determined in accordance with
                                    the following arbitration procedures
                                    described in Subsection (b) below. If
                                    Tenant fails to exercise its right to
                                    arbitrate, Tenant's Right of First Offer
                                    (or Right of First Refusal, as applicable)
                                    with respect to such Offering Space shall
                                    be deemed to be null and void and of no
                                    further force and effect, subject to
                                    Tenant's continuing Right of First Refusal
                                    with respect to such Offering Space in
                                    Building 223 as described in Section
                                    III.E.2 below. Tenant's failure to
                                    specifically condition its Notice of
                                    Exercise as

                                      E-4
<PAGE>   47

                                    described above in this subsection 2 shall
                                    be deemed an acceptance of the Prevailing
                                    Market rate designated by Landlord.

                           b.       Arbitration Procedure.

                                    i.       If Tenant provides Landlord with
                                             an Arbitration Notice, Landlord
                                             and Tenant, within 10 days after
                                             the date of the Arbitration
                                             Notice, shall each simultaneously
                                             submit to the other, in a sealed
                                             envelope, its good faith estimate
                                             of the Prevailing Market rate for
                                             the Offering Space (collectively
                                             referred to as the "Estimates").
                                             If the Estimates are the same,
                                             then Prevailing Market rate shall
                                             be the rate in the Estimates. If
                                             the Prevailing Market rate is not
                                             resolved by the exchange of
                                             Estimates, Landlord and Tenant,
                                             within 7 days after the exchange
                                             of Estimates, shall each select an
                                             appraiser meeting the
                                             qualifications below to determine
                                             which of the two Estimates most
                                             closely reflects the Prevailing
                                             Market rate for the Offering
                                             Space.

                                             Each appraiser so selected shall be
                                             certified as an MAI appraiser or as
                                             an ASA appraiser and shall have had
                                             at least 5 years experience within
                                             the previous 10 years as a real
                                             estate appraiser working in the
                                             central Perimeter submarket in
                                             Atlanta, Georgia, with working
                                             knowledge of current rental rates
                                             and practices. For purposes of this
                                             Lease, an "MAI" appraiser means an
                                             individual who holds an MAI
                                             designation conferred by, and is an
                                             independent member of, the American
                                             Institute of Real Estate Appraisers
                                             (or its successor organization, or
                                             in the event there is no successor
                                             organization, the organization and
                                             designation most similar), and an
                                             "ASA" appraiser means an individual
                                             who holds the Senior Member
                                             designation conferred by, and is an
                                             independent member of, the American
                                             Society of Appraisers (or its
                                             successor organization, or, in the
                                             event there is no successor
                                             organization, the organization and
                                             designation most similar).

                                    ii.      Upon selection, Landlord's and
                                             Tenant's appraisers shall work
                                             together in good faith to agree
                                             upon which of the two Estimates
                                             most closely reflects the
                                             Prevailing Market rate for the
                                             Offering Space. The Estimate
                                             chosen by such appraisers shall be
                                             binding on both Landlord and
                                             Tenant as the Base Rent rate for
                                             the Offering Space, subject to the
                                             terms of Subsection b.iii. below.
                                             If either Landlord or Tenant fails
                                             to appoint an appraiser within the
                                             7 day period referred to above,
                                             the appraiser appointed by the
                                             other party shall be the sole
                                             appraiser for the purposes hereof.
                                             If the two appraisers cannot agree
                                             upon which of the two Estimates
                                             most closely reflects the
                                             Prevailing Market within 20 days
                                             after their appointment, then,
                                             within 10 days after the
                                             expiration of such 20 day period,
                                             the 2 appraisers shall select a
                                             third appraiser meeting the
                                             aforementioned criteria. Once the
                                             third appraiser has been selected
                                             as provided for above, then, as
                                             soon thereafter as practicable but
                                             in any case within 14 days, the
                                             third appraiser shall make his
                                             determination of which of the two
                                             Estimates most closely reflects
                                             the Prevailing Market rate and
                                             such Estimate shall be binding on
                                             both Landlord and Tenant as the
                                             Base Rent rate for the Offering
                                             Space, subject to the terms of
                                             Subsection b.iii below. If the
                                             third appraiser believes that
                                             expert advice would materially
                                             assist him, he may retain one or
                                             more qualified persons, to provide
                                             such expert advice. The parties
                                             shall share equally in the costs
                                             of the third appraiser and of any
                                             experts retained by the

                                      E-5
<PAGE>   48

                                            third appraiser. Any fees of any
                                            appraiser, counsel or experts
                                            engaged directly by Landlord or
                                            Tenant, however, shall be borne by
                                            the party retaining such appraiser,
                                            counsel or expert.

                                    iii.    Notwithstanding anything to the
                                            contrary contained herein, the
                                            parties hereby agree that Landlord
                                            shall not be obligated to accept a
                                            Prevailing Market rate for the
                                            Offering Space that is less than
                                            the then current Base Rent rate for
                                            the initial Premises, per rentable
                                            square foot per annum (the "Minimum
                                            Prevailing Market Rate"),
                                            regardless of any determination of
                                            Prevailing Market rate made by the
                                            appraisers, as described above.

                                    iv.      If the Prevailing Market rate has
                                             not been determined by the
                                             commencement date of the term for
                                             the Offering Space, Tenant shall
                                             pay Base Rent for the Offering
                                             Space upon the terms and
                                             conditions in effect for the
                                             initial Premises until such time
                                             as the Prevailing Market rate has
                                             been determined. Upon such
                                             determination, the Base Rent for
                                             the Offering Space shall be
                                             retroactively adjusted to the
                                             commencement of the term for the
                                             Offering Space. If such adjustment
                                             results in an underpayment of Base
                                             Rent by Tenant, Tenant shall pay
                                             Landlord the amount of such
                                             underpayment within 30 days after
                                             the determination thereof. If such
                                             adjustment results in an
                                             overpayment of Base Rent by
                                             Tenant, Landlord shall credit such
                                             overpayment against the next
                                             installment of Base Rent due under
                                             the Lease and, to the extent
                                             necessary, any subsequent
                                             installments until the entire
                                             amount of such overpayment has
                                             been credited against Base Rent.

                           c.       The Offering Space (including improvements
                                    and personalty, if any) shall be accepted
                                    by Tenant in its condition and as-built
                                    configuration existing on the earlier of
                                    the date Tenant takes possession of the
                                    Offering Space or as of the date the term
                                    for such Offering Space commences, unless
                                    the ROFO Advice or RFR Advice, as
                                    applicable, specifies any work to be
                                    performed by Landlord in the Offering
                                    Space, in which case Landlord shall perform
                                    such work in the Offering Space.

                  3.       With respect to Offering Space in the Building:

                           a.       The initial annual Base Rent rate per
                                    square foot for the Offering Space shall be
                                    the Base Rent rate per square foot for the
                                    Premises on the date the term for the
                                    Offering Space commences. The Base Rent
                                    rate for the Offering Space shall increase
                                    at such times and in such amount as Base
                                    Rent for the Premises, it being the intent
                                    of Landlord and Tenant that the Base Rent
                                    rate per rentable square foot for the
                                    Offering Space shall always be the same as
                                    the Base Rent rate per rentable square foot
                                    for the initial Premises.

                           b.       Tenant shall pay Additional Rent for the
                                    Offering Space on the same terms and
                                    conditions as described in Article IV of
                                    this Lease, including, without limitation,
                                    a Base Year of 2000.

                           c.       The Offering Space (including improvements
                                    and personalty, if any) shall be accepted
                                    by Tenant in its condition and as-built
                                    configuration existing on the earlier of
                                    the date Tenant takes possession of the
                                    Offering Space or as of the date the term
                                    for such Offering Space commences.

                           d.       Tenant shall be entitled to receive an
                                    improvement allowance (the "Work
                                    Allowance") per rentable square foot in the
                                    Offering Space

                                      E-6
<PAGE>   49

                                    leased by Tenant in an amount determined by
                                    multiplying $0.2188 by the number of full
                                    calendar months remaining in the initial
                                    Term on the commencement date for the
                                    Offering Space. For example, if there are
                                    48 full calendar months remaining in the
                                    initial Term on the commencement date of
                                    the Offering Space, Tenant shall be
                                    entitled to receive a Work Allowance of
                                    $10.51 per rentable square foot in the
                                    Offering Space ($0.2188 x 48 months =
                                    $10.51). Such Work Allowance shall be
                                    applied toward the cost of initial
                                    improvements to be performed in the
                                    Offering Space (the "Improvements"),
                                    including the cost of preparing plans,
                                    drawings and specifications in connection
                                    therewith. The Work Allowance shall be
                                    disbursed, up to the cost of the
                                    Improvements, within 30 days after delivery
                                    to Landlord of all documentation described
                                    in Section D of EXHIBIT D of this Lease
                                    relating to the Improvements in the
                                    Offering Space. Any portion of the Work
                                    Allowance exceeding the cost of
                                    Improvements in the Offering Space may be
                                    used by Tenant for any lawful purpose and
                                    shall be paid to Tenant within 30 days
                                    following the later of (i) completion of
                                    any Improvements in the Offering Space,
                                    (ii) Landlord's receipt of evidence of
                                    payment in full for all such Improvements,
                                    and (iii) delivery to Landlord of all
                                    documentation described in Section D of
                                    EXHIBIT D of this Lease with respect to all
                                    such Improvements. Landlord shall have no
                                    obligation to disburse any portion of the
                                    Work Allowance following the date which is
                                    12 months after the date Tenant is
                                    obligated to commence paying Base Rent for
                                    such Offering Space. Notwithstanding
                                    anything herein to the contrary, Landlord
                                    shall not be obligated to disburse any
                                    portion of the Work Allowance during the
                                    continuance of an uncured Monetary or
                                    material non-Monetary default under the
                                    Lease, and Landlord's obligation to
                                    disburse shall only resume when and if such
                                    default is cured. If Landlord enters into
                                    the general contract for the performance of
                                    the Improvements, then Landlord shall be
                                    entitled to deduct from the Work Allowance
                                    a construction management fee for
                                    Landlord's oversight of the Improvements in
                                    an amount equal to 4.5% of the total cost
                                    of the Improvements. If Tenant enters into
                                    the general contract for the performance of
                                    such work, then Landlord shall be entitled
                                    to a fee as described in Section IX.C of
                                    this Lease.

         D.       Offering Amendment.

                  1.       If Tenant exercises its Right of First Offer or
                           Right of First Refusal, Landlord shall prepare an
                           amendment (the "Offering Amendment") adding the
                           applicable Offering Space to the Premises on the
                           terms set forth herein and reflecting the changes in
                           the Base Rent, Rentable Square Footage of the
                           Premises, Tenant's Pro Rata Share and other
                           appropriate terms.

                  2.       A copy of the Offering Amendment shall be (i) sent
                           to Tenant within a reasonable time after receipt of
                           the Notice of Exercise executed by Tenant, and (ii)
                           executed by Tenant and returned to Landlord within
                           10 Business Days thereafter, but an otherwise valid
                           exercise of the Right of First Offer or Right of
                           First Refusal shall, at Landlord's option, be fully
                           effective whether or not the Offering Amendment is
                           executed.

         E.       Termination of Right of First Offer and Right of First
                  Refusal.

                  1.       Tenant's Right of First Offer with respect to a
                           particular Offering Space shall terminate on the
                           earlier to occur of: (i) September 30, 2005; (ii)
                           Tenant's failure to exercise its Right of First
                           Offer within the 7 day period following Tenant's
                           receipt of the ROFO Advice, as provided in Paragraph
                           A above, with respect to the particular Offering
                           Space which was offered to Tenant, and (iii) the
                           date Landlord would have provided Tenant a ROFO
                           Advice with respect to the particular Offering Space
                           if Tenant had not been in violation of one or more
                           of the conditions set forth

                                      E-7
<PAGE>   50

                           in subsections III.A.2(a)-(e) above. However, Tenant
                           shall continue to have a Right of First Refusal with
                           respect to any portion of such Offering Space which
                           a Prospect desires, as described in Section III.B
                           above, but subject to the termination of Tenant's
                           Right of First Refusal with respect to such Offering
                           Space, as described in Section III.E.2 below.

                  2.       Tenant's Right of First Refusal with respect to a
                           particular Offering Space (or portion thereof)
                           desired by a Prospect shall terminate on the earlier
                           to occur of: (i) September 30, 2005; (ii) Tenant's
                           failure to exercise its Right of First Refusal
                           within the 7 day period following Tenant's receipt
                           of the RFR Advice, as provided in Paragraph B above,
                           with respect to the particular Offering Space(or
                           portion thereof) desired by the Prospect, and (iii)
                           the date Landlord would have provided Tenant a RFR
                           Advice with respect to the particular Offering
                           Space(or portion thereof) desired by the Prospect if
                           Tenant had not been in violation of one or more of
                           the conditions set forth in subsections
                           III.A.2(a)-(e) above. Notwithstanding the foregoing,
                           if (A) Tenant was entitled to exercise its Right of
                           First Refusal, but failed to provide Landlord with a
                           Notice of Exercise within the 7 day period provided
                           in paragraph B above, or if Tenant provided Landlord
                           with a Notice of Exercise but Landlord and Tenant
                           failed to agree upon the Prevailing Market rate for
                           the Offering Space in Building 223 as described in
                           Section III.C.2.a above, and (B) Landlord does not
                           enter into a lease for the Offering Space with the
                           Prospect which triggered the RFR Advice, or any
                           entity or individual affiliated with or related to
                           such Prospect (collectively, the "Trigger
                           Prospect"), then Tenant shall once again have a
                           Right of First Refusal with respect to such Offering
                           Space, and Landlord will issue a new RFR Advice to
                           Tenant for such Offering Space when Landlord has a
                           Prospect, other than the Trigger Prospect, for such
                           Offering Space in Building 223 as described in
                           Section III.B. above. In addition, if Landlord does
                           enter into a lease for the Offering Space, Tenant
                           shall have a Right of First Refusal on such Offering
                           Space (subject to the terms hereof) upon the
                           expiration of the lease with the Prospect that
                           leased the Offering Space.

         F.       Notwithstanding anything herein to the contrary, Tenant's
                  Right of First Offer and Right of First Refusal are subject
                  and subordinate to the expansion rights (whether such rights
                  are designated as a right of first offer, right of first
                  refusal, expansion option or otherwise) of Federated
                  Department Stores, Inc. existing on the date hereof.

         G.       Prevailing Market Rate. For purposes hereof, Prevailing
                  Market rate shall mean the annual rental rate per square foot
                  for space comparable to the particular Offering Space in
                  Building 223 and office buildings comparable to Building 223
                  in the central Perimeter submarket in Atlanta, Georgia under
                  leases and renewal and expansion amendments being entered
                  into at or about the time that Prevailing Market is being
                  determined, giving appropriate consideration to tenant
                  concessions, brokerage commissions, tenant improvement
                  allowances, and the method of allocating operating expenses
                  and taxes (which items, if any, shall be provided to Tenant
                  to the extent considered in determining Prevailing Market
                  rate). Notwithstanding the foregoing, space leased under any
                  of the following circumstances shall not be considered to be
                  comparable for purposes hereof: (i) the term is for less than
                  the term of the Offering Space, (ii) the space is encumbered
                  by the option rights of another tenant, or (iii) the space
                  has a lack of windows and/or an awkward or unusual shape or
                  configuration. The foregoing is not intended to be an
                  exclusive list of space that will not be considered to be
                  comparable.

         H.       Memorandum of Option.

                  1.       Tenant, at its option, may execute and record a
                           memorandum of option, at Tenant's cost, to notice
                           any potential future owner of Building 223 that
                           Tenant holds a Right of First Offer and Right of
                           First Refusal affecting Building 223, as described
                           herein, provided such memorandum is approved by
                           Landlord. The memorandum shall specifically provide
                           that the Right of First Offer and Right of First
                           Refusal affecting Building 223

                                      E-8
<PAGE>   51

                           shall automatically expire, and Tenant agrees to
                           execute and record, at its cost, a release of such
                           memorandum, upon the earlier of (i) expiration or
                           earlier termination of this Lease; (ii) Tenant's
                           exercise, waiver or failure to timely exercise its
                           Right of First Offer and Right of First Refusal with
                           respect to all of the Offering Space in Building
                           223, subject to Tenant's recurring Right of First
                           Refusal rights as described in Section III.E.2
                           above, or (iii) September 30, 2005.

                  2.       If Landlord does not own Building 223 at the time
                           Tenant exercises its Right of First Offer or Right
                           of First Refusal with respect to a particular
                           Offering Space in Building 223, then Tenant and the
                           owner of Building 223 shall enter into a lease for
                           such Offering Space upon terms substantially similar
                           to those contained in this Lease, modified as
                           appropriate to reflect the terms and conditions
                           relating to such space as described herein.

IV.      ADDITIONAL SPACE IN FUTURE BUILDING.

         A.       If Landlord constructs an office building on the currently
                  vacant site located north of the Building, as shown on the
                  site plan attached hereto as EXHIBIT A-4 (such future
                  building, if constructed, shall be referred to herein for
                  convenience purposes only as the "Future Building"), and such
                  construction was not performed as a "build to suit" for a
                  prospective purchaser or prospective tenant of the site,
                  then, prior to entering into an agreement to lease space in
                  the Future Building with another party other than Tenant,
                  Landlord shall provide Tenant with a written notice (the
                  "Initial Future Building Notice") that space will be
                  available in the Future Building and, within 30 days after
                  Tenant's receipt of such notice, Tenant shall have the right
                  to provide written notice to Landlord of its desire to lease
                  additional space in the Building (the "Additional Space
                  Notice"), which Additional Space Notice shall specify the
                  approximate additional square footage that Tenant desires to
                  lease (referred to herein as the "Additional Space").
                  Notwithstanding the foregoing, Landlord shall not be required
                  to provide Tenant with an Initial Future Building Notice nor
                  shall Landlord be required to respond to Tenant's Additional
                  Space Notice if:

                  1.       Tenant is in default under the Lease beyond any
                           applicable notice and cure period at the time
                           Landlord would otherwise deliver the Initial Future
                           Building Notice; or

                  2.       more than 25% of the Premises is sublet at the time
                           Landlord would otherwise deliver the Initial Future
                           Building Notice; or

                  3.       the Lease has been assigned other than to a
                           Permitted Transferee (as defined in Section XII.E of
                           this Lease) or an Affiliate of Tenant (as defined in
                           Section I.S. of this Lease) prior to the date
                           Landlord would otherwise deliver the Initial Future
                           Building Notice; or

                  4.       Tenant or an Affiliate of Tenant is not occupying
                           the Premises on the date Landlord would otherwise
                           deliver the Initial Future Building Notice; or

                  5.       the Additional Space is not intended for the
                           exclusive use of Tenant during the Term.

                  B.       Within a reasonable time after receiving Tenant's
                  Additional Space Notice (not to exceed 30 days), Landlord
                  shall advise Tenant in writing (the "Future Building Advice")
                  of the terms, determined in good faith by Landlord, under
                  which Landlord would be willing to lease the Additional Space
                  to Tenant. If Tenant does not desire to lease such Additional
                  Space upon the terms and conditions designated by Landlord,
                  Tenant shall provide Landlord with written notice of rejection
                  (the "Rejection Notice") and Landlord and Tenant shall work
                  together in good faith to agree upon mutually acceptable terms
                  and conditions for the Additional Space. Upon agreement
                  between Landlord and Tenant regarding the terms for the
                  Additional Space, Landlord and Tenant shall enter into an
                  amendment, upon such terms, to add such Additional
                  Space to the Premises. If Landlord and Tenant are unable to
                  agree upon the terms for such Additional

                                      E-9
<PAGE>   52

                  Space within 30 days after Tenant's receipt of Landlord's
                  Future Building Advice, neither party shall have any further
                  obligation to the other under this Section IV and this Lease
                  shall continue in full force and effect with respect to the
                  then existing Premises.

V.       RENEWAL OPTION.

         A.       Tenant shall have the right to extend the Term (the "Renewal
                  Option") for one additional period of 5 years commencing on
                  the day following the Termination Date of the initial Term
                  and ending on the 5th anniversary of the Termination Date
                  (the "Renewal Term"), if:

                  1.       Landlord receives notice of exercise ("Initial
                           Renewal Notice") not less than 12 full calendar
                           months prior to the expiration of the initial Term
                           and not more than 15 full calendar months prior to
                           the expiration of the initial Term; and

                  2.       Tenant is not in default under the Lease beyond any
                           applicable cure periods at the time that Tenant
                           delivers its Initial Renewal Notice or at the time
                           Tenant delivers its Binding Notice (as defined in
                           Section D below); and

                  3.       No more than 25% of the Premises is sublet at the
                           time that Tenant delivers its Initial Renewal Notice
                           or at the time Tenant delivers its Binding Notice;
                           and

                  4.       The Lease has not been assigned other than to a
                           Permitted Transferee (as defined in Section XII.E of
                           this Lease) or an Affiliate of Tenant (as defined in
                           Section I.S. of this Lease) prior to the date that
                           Tenant delivers its Initial Renewal Notice or prior
                           to the date Tenant delivers its Binding Notice.

         B.       The initial Base Rent rate per rentable square foot for the
                  Premises during the Renewal Term shall equal the Prevailing
                  Market (hereinafter defined) rate per rentable square foot
                  for the Premises.

         C.       Tenant shall pay Additional Rent (i.e. Tenant's Pro Rata
                  Share of Expense Excess and Tenant's Pro Rata Share of Tax
                  Excess) for the Premises during the Renewal Term in
                  accordance with Article IV of the Lease. Any change in the
                  Base Year, if any, will be properly reflected in the Renewal
                  Amendment (as defined below) and shall be considered when
                  determining the Prevailing Market rate.

         D.       Within 30 days after receipt of Tenant's Initial Renewal
                  Notice, Landlord shall advise Tenant of the applicable Base
                  Rent rate for the Premises for the Renewal Term. Tenant,
                  within 15 days after the date on which Landlord advises
                  Tenant of the applicable Base Rent rate for the Renewal Term,
                  shall either (i) give Landlord final binding written notice
                  ("Binding Notice") of Tenant's exercise of its option, or
                  (ii) if Tenant disagrees with Landlord's determination,
                  provide Landlord with written notice of rejection (the
                  "Rejection Notice"). If Tenant fails to provide Landlord with
                  either a Binding Notice or Rejection Notice within such 15
                  day period, Tenant's Renewal Option shall be null and void
                  and of no further force and effect. If Tenant provides
                  Landlord with a Binding Notice, Landlord and Tenant shall
                  enter into the Renewal Amendment (as defined below) upon the
                  terms and conditions set forth herein. If Tenant provides
                  Landlord with a Rejection Notice, Landlord and Tenant shall
                  work together in good faith to agree upon the Prevailing
                  Market rate for the Premises during the Renewal Term. Upon
                  agreement, Tenant shall provide Landlord with Binding Notice
                  and Landlord and Tenant shall enter into the Renewal
                  Amendment in accordance with the terms and conditions hereof.
                  Notwithstanding the foregoing, if Landlord and Tenant are
                  unable to agree upon the Prevailing Market rate for the
                  Premises within 30 days after the date on which Tenant
                  provides Landlord with a Rejection Notice, Tenant's Renewal
                  Option shall be null and void and of no force and effect.

                                     E-10
<PAGE>   53

         E.       If Tenant is entitled to and properly exercises its Renewal
                  Option, Landlord shall prepare an amendment (the "Renewal
                  Amendment") to reflect changes in the Base Rent, Base Year,
                  if any, Term, Termination Date and other appropriate terms.
                  The Renewal Amendment shall be sent to Tenant within a
                  reasonable time after receipt of the Binding Notice and
                  Tenant shall execute and return the Renewal Amendment to
                  Landlord within 15 days after Tenant's receipt of same, but
                  an otherwise valid exercise of the Renewal Option shall, at
                  Landlord's option, be fully effective whether or not the
                  Renewal Amendment is executed.

         F.       For purposes hereof, "Prevailing Market" shall mean the arms
                  length fair market annual rental rate per rentable square
                  foot under renewal leases and amendments entered into on or
                  about the date on which the Prevailing Market is being
                  determined hereunder for space comparable to the Premises in
                  the Building and office buildings comparable to the Building
                  in the central Perimeter submarket of Atlanta, Georgia. The
                  determination of Prevailing Market shall take into account
                  any material economic differences between the terms of this
                  Lease and any comparison lease, such as brokerage
                  commissions, tenant concessions, tenant improvement
                  allowances and other concessions and the manner, if any, in
                  which the landlord under any such lease is reimbursed for
                  operating expenses and taxes (which items, if any, shall be
                  provided to Tenant to the extent considered in determining
                  the Prevailing Market rate for the Renewal Term). The
                  determination of Prevailing Market shall also take into
                  consideration any reasonably anticipated changes in the
                  Prevailing Market rate from the time such Prevailing Market
                  rate is being determined and the time such Prevailing Market
                  rate will become effective under this Lease.

VI.      ROOFTOP SPACE.

         A.       Provided Tenant selects a location on the roof of the
                  Building, reasonably acceptable to Landlord, for the
                  installation of the Dish/Antenna (defined below) (the "Roof
                  Space") in accordance with this Section VI within 12 months
                  after the Premises B Commencement Date, then Tenant shall
                  have the right to install and maintain the Dish/Antenna in
                  the Roof Space during the initial Term and any extension
                  thereof in accordance with this Section VI. The Roof Space
                  shall not exceed 40 square feet. However, if Tenant fails to
                  so designate the Roof Space, reasonably acceptable to
                  Landlord, within such 12 month period, then Tenant's rights
                  under this Section VI shall be subject to availability of
                  space on the roof of the Building for such purpose, as
                  reasonably determined by Landlord.

                  Subject to the foregoing, during the initial Term and any
                  extension thereof, Tenant shall have the right, in
                  consideration for payments of $300.00 per month (the
                  "Dish/Antenna Payments") commencing as of the date Tenant
                  installs any equipment in the Roof Space (the "Dish/Antenna
                  Payment Commencement Date") (upon each and every anniversary
                  of the Dish/Antenna Payment Commencement Date during the
                  initial Term and any renewal thereof, the Dish/Antenna
                  Payments shall increase by 5%, rounded to the nearest dollar,
                  from the rate in effect at the end of the immediately
                  preceding year), to lease space on the roof of the Building
                  for the purpose of installing (in accordance with Section
                  IX.C. of the Lease), operating and maintaining a dish/antenna
                  or other communication device approved by the Landlord (the
                  "Dish/Antenna"). The Dish/Antenna Payments shall constitute
                  Additional Rent under the terms of the Lease and Tenant shall
                  be required to make these payments, commencing as of the date
                  Tenant installs any equipment in the Roof Space, in strict
                  compliance with the terms of Section IV of the Lease.

                  Landlord reserves the right to relocate the Roof Space as
                  reasonably necessary during the Term, as same may be
                  extended, with at least 30 days notice. Landlord's
                  designation shall take into account Tenant's use of the
                  Dish/Antenna. Notwithstanding the foregoing, Tenant's right
                  to install the Dish/Antenna shall be subject to the approval
                  rights of Landlord and Landlord's architect and/or engineer
                  with respect to the plans and specifications of the
                  Dish/Antenna, the manner in which the Dish/Antenna is
                  attached to the roof of the Building and the manner in which
                  any cables are run to and from the Dish/Antenna. The precise
                  specifications and a general description of the Dish/Antenna
                  along with all documents Landlord reasonably requires to
                  review the installation of the

                                     E-11
<PAGE>   54

                  Dish/Antenna (the "Plans and Specifications") shall be
                  submitted to Landlord for Landlord's written approval no
                  later than 20 days before Tenant commences to install the
                  Dish/Antenna. Tenant shall be solely responsible for
                  obtaining all necessary governmental and regulatory approvals
                  and for the cost of installing, operating, maintaining and
                  removing the Dish/Antenna. Tenant shall notify Landlord upon
                  completion of the installation of the Dish/Antenna. If
                  Landlord determines that the Dish/Antenna equipment does not
                  comply with the approved Plans and Specifications, that the
                  Building has been damaged during installation of the
                  Dish/Antenna or that the installation was defective, Landlord
                  shall notify Tenant of any noncompliance or detected problems
                  and Tenant immediately shall cure the defects. If the Tenant
                  fails to promptly cure the defects, Tenant shall pay to
                  Landlord upon demand the cost, as reasonably determined by
                  Landlord, of correcting any defects and repairing any damage
                  to the Building caused by such installation. If Landlord, in
                  its reasonable discretion, deems it reasonably necessary, and
                  if, at the time Landlord approves the plans and
                  specifications for the Dish/Antenna, or within 30 days after
                  installation of the Dish/Antenna, Landlord informs Tenant
                  that aesthetic screening will be necessary, then Tenant shall
                  provide and install, at Tenant's sole cost and expense,
                  appropriate aesthetic screening, reasonably satisfactory to
                  Landlord, for the Dish/Antenna (the "Aesthetic Screening").

         B.       Landlord agrees that Tenant, upon reasonable prior written
                  notice to Landlord, shall have access to the roof of the
                  Building and the Roof Space for the purpose of installing,
                  maintaining, repairing and removing the Dish/Antenna, the
                  appurtenances and the Aesthetic Screening, if any, all of
                  which shall be performed by Tenant or Tenant's authorized
                  representative or contractors, which shall be approved by
                  Landlord, at Tenant's sole cost and risk. It is agreed,
                  however, that only authorized engineers, employees or
                  properly authorized contractors of Tenant, FCC inspectors, or
                  persons under their direct supervision will be permitted to
                  have access to the roof of the Building and the Roof Space.
                  Tenant further agrees to exercise firm control over the
                  people requiring access to the roof of the Building and the
                  Roof Space in order to keep to a minimum the number of people
                  having access to the roof of the Building and the Roof Space
                  and the frequency of their visits. If Tenant requires access
                  to the Roof Space to service or otherwise deal with the
                  Dish/Antenna in an emergency, Tenant may obtain access by
                  contacting the security personnel for the Perimeter project.

         C.       It is further understood and agreed that the installation,
                  maintenance, operation and removal of the Dish/Antenna, the
                  appurtenances and the Aesthetic Screening, if any, is not
                  permitted to damage the Building or the roof thereof, or
                  interfere with the use of the Building and roof (other than
                  the Roof Space) by Landlord. Tenant agrees to be responsible
                  for any damage caused to the roof or any other part of the
                  Building which may be caused by Tenant or any of its agents
                  or representatives.

         D.       Tenant agrees to install only equipment of types and
                  frequencies which will not cause unreasonable interference to
                  Landlord or existing tenants of the Building. In the event
                  Tenant's equipment causes such interference, Tenant will
                  change the frequency on which it transmits and/or receives
                  and take any other steps necessary to eliminate the
                  interference. If said interference cannot be eliminated
                  within a reasonable period of time, in the reasonable
                  judgment of Landlord, then Tenant agrees to remove the
                  Dish/Antenna from the Roof Space. Landlord agrees to include
                  a provision similar to that contained in this Section D in
                  all future rooftop agreements Landlord may enter into with
                  respect to the Building.

         E.       Tenant shall, at its sole cost and expense, and at its sole
                  risk, install, operate and maintain the Dish/Antenna in a
                  good and workmanlike manner, and in compliance with all
                  Building, electric, communication, and safety codes,
                  ordinances, standards, regulations and requirements, now in
                  effect or hereafter promulgated, of the Federal Government,
                  including, without limitation, the Federal Communications
                  Commission (the "FCC"), the Federal Aviation Administration
                  ("FAA") or any successor agency of either the FCC or FAA
                  having jurisdiction over radio or telecommunications, and of
                  the state, city and county in which the Building is located.
                  Under this Lease, the Landlord and its agents assume no
                  responsibility for the licensing, operation and/or
                  maintenance of

                                     E-12
<PAGE>   55

                  Tenant's equipment. Tenant has the responsibility of carrying
                  out the terms of its FCC license (to the extent required to
                  be obtained) in all respects. The Dish/Antenna shall be
                  connected to Landlord's power supply in strict compliance
                  with all applicable Building, electrical, fire and safety
                  codes. Neither Landlord nor its agents shall be liable to
                  Tenant for any stoppages or shortages of electrical power
                  furnished to the Dish/Antenna or the Roof Space because of
                  any act, omission or requirement of the public utility
                  serving the Building, or the act or omission of any other
                  tenant, invitee or licensee or their respective agents,
                  employees or contractors, or for any other cause beyond the
                  reasonable control of Landlord, and subject to the following,
                  Tenant shall not be entitled to any rental abatement for any
                  such stoppage or shortage of electrical power. Any
                  interruption or termination of electrical service serving the
                  Roof Space due to the application of Laws, the failure of any
                  Building equipment, the performance of repairs, improvements
                  or alterations by Landlord, or the occurrence of any event or
                  cause beyond the reasonable control of Landlord is referred
                  to herein as a "Roof Top Service Failure". If Tenant is
                  unable to use the Dish/Antenna for a period in excess of 3
                  consecutive Business Days as a result of the Roof Top Service
                  Failure, then Tenant, as its sole remedy, shall be entitled
                  to receive an abatement of the Dish/Antenna Payments payable
                  hereunder during the period beginning on the 4th consecutive
                  Business Day of the Roof Top Service Failure and ending on
                  the day the electrical service has been restored to the Roof
                  Top Space. In no event, however, shall Landlord be liable to
                  Tenant for any loss or damage arising out of or in connection
                  with the Roof Top Service Failure. Neither Landlord nor its
                  agents shall have any responsibility or liability for the
                  conduct or safety of any of Tenant's representatives, repair,
                  maintenance and engineering personnel while in or on any part
                  of the Building or the Roof Space.

         F.       The Dish/Antenna, the appurtenances and the Aesthetic
                  Screening, if any, shall remain the personal property of
                  Tenant, and shall be removed by Tenant at its own expense at
                  the expiration or earlier termination of this Lease or
                  Tenant's right to possession hereunder. Tenant shall repair
                  any damage caused by such removal, including the patching of
                  any holes to match, as closely as possible, the color
                  surrounding the area where the equipment and appurtenances
                  were attached. Tenant agrees to maintain all of the Tenant's
                  equipment placed on or about the roof or in any other part of
                  the Building in proper operating condition and maintain same
                  in satisfactory condition as to appearance and safety in
                  Landlord's reasonable discretion. Such maintenance and
                  operation shall be performed in a manner to avoid any
                  interference with any other tenants or Landlord. Tenant
                  agrees that at all times during the Term, it will keep the
                  roof of the Building and the Roof Space free of all trash or
                  waste materials produced by Tenant or Tenant's agents,
                  employees or contractors.

         G.       In light of the specialized nature of the Dish/Antenna,
                  Tenant shall be permitted to utilize the services of its
                  choice for installation, operation, removal and repair of the
                  Dish/Antenna, the appurtenances and the Aesthetic Screening,
                  if any, subject to the reasonable approval of Landlord.
                  Notwithstanding the foregoing, Tenant must provide Landlord
                  with prior written notice of any such installation, removal
                  or repair and coordinate such work with Landlord in order to
                  avoid voiding or otherwise adversely affecting any warranties
                  granted to Landlord with respect to the roof. If necessary,
                  Tenant, at its sole cost and expense, shall retain any
                  contractor having a then existing warranty in effect on the
                  roof to perform such work (to the extent that it involves the
                  roof), or, at Tenant's option, to perform such work in
                  conjunction with Tenant's contractor. In the event the
                  Landlord contemplates roof repairs that could affect Tenant's
                  Dish/Antenna, or which may result in an interruption of the
                  Tenant's telecommunication service, Landlord shall formally
                  notify Tenant at least 30 days in advance (except in cases of
                  an emergency) prior to the commencement of such contemplated
                  work in order to allow Tenant to make other arrangements for
                  such service. If any such interruption of service lasts more
                  than 3 consecutive Business Days, then, beginning on the 4th
                  consecutive Business Day, Tenant's right to abate the
                  Dish/Antenna Payments as described in Section E above shall
                  apply.

         H.       Tenant shall not allow any provider of telecommunication,
                  video, data or related services ("Communication Services") to
                  locate any equipment on the roof of the Building or in the
                  Roof Space for any purpose whatsoever (other than equipment

                                     E-13
<PAGE>   56

                  leased to Tenant by any such provider specifically for use
                  exclusively in connection with Tenant's business in the
                  Premises), nor may Tenant use the Roof Space and/or
                  Dish/Antenna to provide Communication Services to an
                  unaffiliated tenant, occupant or licensee of another
                  building, or to facilitate the provision of Communication
                  Services on behalf of another Communication Services provider
                  to an unaffiliated tenant, occupant or licensee of the
                  Building or any other building.

         I.       Tenant acknowledges that Landlord may at some time establish
                  a standard license agreement (the "License Agreement") with
                  respect to the use of roof space by tenants of the Building.
                  Tenant, upon request of Landlord, shall enter into such
                  License Agreement with Landlord provided that such agreement
                  does not materially alter the rights of Tenant hereunder with
                  respect to the Roof Space and in no event shall Tenant be
                  obligated to pay more for its use of the Roof Space than as
                  described in this Section VI.

         J.       Tenant specifically acknowledges and agrees that the terms
                  and conditions of Article XIV of the Lease (Indemnity and
                  Waiver of Claims) shall apply with full force and effect to
                  the Roof Space and any other portions of the roof accessed or
                  utilized by Tenant, its representatives, agents, employees or
                  contractors.

         K.       If Tenant defaults under any of the terms and conditions of
                  this Section or the Lease, and Tenant fails to cure said
                  default within the time allowed by Article XIX of the Lease,
                  Landlord shall be permitted to exercise all remedies provided
                  under the terms of the Lease, including removing the
                  Dish/Antenna, the appurtenances and the Aesthetic Screening,
                  if any, and restoring the Building and the Roof Space to the
                  condition that existed prior to the installation of the
                  Dish/Antenna, the appurtenances and the Aesthetic Screening,
                  if any. If Landlord removes the Dish/Antenna, the
                  appurtenances and the Aesthetic Screening, if any, as a
                  result of an uncured default, Tenant shall be liable for all
                  costs and expenses Landlord incurs in removing the
                  Dish/Antenna, the appurtenances and the Aesthetic Screening,
                  if any, and repairing any damage to the Building, the roof of
                  the Building and the Roof Space caused by the installation,
                  operation or maintenance of the Dish/Antenna, the
                  appurtenances, and the Aesthetic Screening, if any.

VII.     STORAGE SPACE.

         A.       During the initial Term and any renewal thereof, Landlord
                  agrees to lease to Tenant and Tenant accepts the space
                  containing approximately (a) 800 square feet on the ground
                  floor of the Building, (b) 400 square feet on the ground
                  floor of the Building, and 65 square feet on the ground floor
                  of the Building, as shown on EXHIBIT A-5 attached hereto
                  (collectively, the "Storage Space"). However, notwithstanding
                  the foregoing, the portion of the Storage Space described
                  above containing approximately 400 rentable square feet shall
                  not be leased to Tenant until such space becomes available,
                  which is scheduled to occur on or about February 1, 2000.
                  Further, the portion of the Storage Space containing 65
                  square feet described above is available for lease to Tenant
                  only if Tenant pays Landlord the reasonable cost to install a
                  demising wall and door to separately demise such space. In
                  addition to the Storage Space described above, Tenant shall
                  have an option to lease an additional approximately 800
                  square feet of storage space, located on the ground floor of
                  the Building as shown on EXHIBIT A-6 attached hereto (the
                  "Option Storage Space") when such Option Storage Space
                  becomes available. Tenant shall exercise the foregoing option
                  as follows: When Landlord informs Tenant that the Option
                  Storage Space is available for lease by Tenant (but prior to
                  leasing the Option Storage Space to any party other than the
                  current occupant of such space or its successors or assigns),
                  Tenant may elect to lease such space, upon the terms and
                  conditions contained in this Section VII (in which event, the
                  Option Storage Space shall be included within the definition
                  of Storage Space hereunder), by providing written notice to
                  Landlord within 7 days after Tenant's receipt of the notice
                  from Landlord. Failure to provide such written notice to
                  Landlord within the 7 day period shall be deemed a waiver of
                  Tenant's option rights with respect to the Option Storage
                  Space. The Storage Space shall be used by Tenant for the
                  storage of equipment, inventory or other non-perishable items
                  normally used in Tenant's business, and for no other purpose
                  whatsoever. Tenant

                                     E-14
<PAGE>   57

                  agrees to keep the Storage Space in a neat and orderly
                  fashion and to keep all stored items in cartons, file
                  cabinets or other suitable containers. All items stored in
                  the Storage Space shall be elevated at least 6 inches above
                  the floor on wooden pallets, and shall be at least 18 inches
                  below the bottom of all sprinklers located in the ceiling of
                  the Storage Space, if any. Tenant shall not store anything in
                  the Storage Space which is unsafe or which otherwise may
                  create a hazardous condition, or which may increase
                  Landlord's insurance rates, or cause a cancellation or
                  modification of Landlord's insurance coverage. Without
                  limitation, Tenant shall not store any flammable, combustible
                  or explosive fluid, chemical or substance nor any perishable
                  food or beverage products, except with Landlord's prior
                  written approval. Landlord reserves the right to adopt and
                  enforce reasonable rules and regulations governing the use of
                  the Storage Space from time to time. Upon expiration or
                  earlier termination of this Lease or Tenant's rights under
                  this Section, Tenant shall completely vacate and surrender
                  the Storage Space to Landlord in accordance with the terms of
                  this Lease. Without limitation, Tenant shall leave the
                  Storage Space in the condition in which it was delivered to
                  Tenant, reasonable wear and tear excepted, broom-clean and
                  empty of all personalty and other items placed therein by or
                  on behalf of Tenant.

         B.       Tenant shall pay rent for the Storage Space ("Storage Rent")
                  in the sum of $12.00 per square foot, per month, payable in
                  advance on or before the first day of each month of the Term.
                  Any partial month shall be appropriately prorated. Upon each
                  and every anniversary of the Commencement Date during the
                  initial Term and any renewal thereof, the Storage Rent shall
                  increase by 2%, rounded to the nearest dollar, from the rate
                  in effect at the end of the immediately preceding year. All
                  Storage Rent is deemed Rent under this Lease. The Storage
                  Rent shall be payable in the same manner that Base Rent is
                  payable under the Lease.

         C.       All terms and provisions of the Lease shall be applicable to
                  this Agreement, including, without limitation, Article XIV
                  (Indemnity and Waiver of Claims) Article XV (Tenant's
                  Insurance), and Article XXI (Limitation of Liability) except
                  that Landlord need not supply air-cooling, heat, water,
                  janitorial service, cleaning, passenger elevator service,
                  window washing or electricity (other than electricity for
                  standard storage space overhead lighting) to the Storage
                  Space and Tenant shall not be entitled to any work
                  allowances, rent credits, expansion rights or renewal rights
                  with respect to the Storage Space unless such concessions or
                  rights are specifically provided for herein with respect to
                  the Storage Space. Other than in connection with, and to the
                  extent of, Landlord's gross negligence and willful
                  misconduct, Landlord shall not be liable for any theft or
                  damage to any items or materials stored in the Storage Space,
                  it being understood that Tenant is using the Storage Space at
                  its own risk. Any default by Tenant under the Lease remaining
                  uncured for a period extending beyond the expiration of any
                  applicable cure period shall be a default under this Section
                  VII; any default by Tenant under this Section VII shall be a
                  default under this Lease; and the provisions of the Lease
                  with respect to Tenant defaults shall apply to any default by
                  Tenant hereunder. The Storage Space shall not be included in
                  the determination of Tenant's Pro Rata Share under the Lease
                  nor shall Tenant be required to pay Expenses or Taxes in
                  connection with the Storage Space.

         D.       Tenant agrees to accept the Storage Space in its condition
                  and "as-built" configuration existing on the earlier of the
                  date Tenant takes possession of the Storage Space or the
                  Commencement Date.

         E.       At any time and from time to time, Landlord shall have the
                  right to relocate the Storage Space to a new location which
                  shall be no smaller than the square footage of the Storage
                  Space. Landlord shall pay the direct, out-of-pocket,
                  reasonable expenses of such relocation.

         F.       If Tenant assigns the Lease or sublets all or any part of the
                  Premises other than to a Permitted Transferee (as described
                  in Article XII of this Lease), Landlord, at its option, may
                  cancel Tenant's rights under this Section VII effective as of
                  30 days after notice to Tenant. Additionally, notwithstanding
                  anything set forth in Article XII of the Lease to the
                  contrary, Tenant shall not, without the prior written consent
                  of Landlord, which consent may be withheld in Landlord's sole
                  discretion, assign, sublease, transfer or encumber the
                  Storage Space or grant any license,

                                     E-15
<PAGE>   58

                  concession or other right of occupancy or permit the use of
                  the Storage Space by any party other than Tenant or a
                  Permitted Transferee.

VIII.    SIGNAGE.

         A.       During the initial Term and any extension thereof, and
                  provided that Tenant is leasing and occupying at least 50% of
                  the rentable square feet in the Building, Tenant, at Tenant's
                  sole cost (subject to the Allowance, as described in EXHIBIT
                  D), shall have the following signage rights for its corporate
                  name:

                  1.       Subject to governmental approval, Tenant may install
                           an unlighted sign on the exterior Building facade
                           (the "Facade Sign") at the top of the Building, at a
                           location to be determined by Landlord, provided
                           Tenant installs the Facade Sign within 6 months
                           after the Commencement Date. Tenant shall be
                           responsible for all maintenance and repair costs of
                           the Facade Sign. The design, size and color of the
                           Facade Sign and the manner in which it is attached
                           to the Building shall be subject to the approval of
                           Landlord and all applicable governmental
                           authorities. Upon termination of this Lease or
                           Tenant's right to possession of the Premises, Tenant
                           shall remove the Facade Sign, at Tenant's cost, and
                           restore the facade of the Building to the condition
                           it was in prior to installation of the Facade Sign,
                           ordinary wear and tear excepted. During the initial
                           Term and any extension thereof, but subject to the
                           currently existing rights of any tenant under any
                           currently existing leases, and provided Tenant is
                           leasing and occupying at least 50% of the rentable
                           square footage in the Building, Landlord agrees
                           that, unless otherwise required by law, it will not
                           permit any other entity to install its name on the
                           exterior Building facade. However, it is agreed that
                           the foregoing shall not limit Landlord's right to
                           install the names of other entities or individuals
                           on a plaque or similar signage on the Building
                           [i.e., plaques or similar signage which can be read
                           only within a few feet of the signage plaque].

                  2.       Subject to governmental approval, and provided
                           Tenant installs such signage on the Monument Signs
                           within 6 months after the Commencement Date, Tenant
                           may install its name on one or both of (a) the
                           Building monument sign located in front of the
                           Building and (b) the building monument sign located
                           at the roadway entrance on Perimeter Center Parkway
                           (collectively, the "Monument Signs"). The design,
                           size and color of Tenant's name on the Monument
                           Signs shall be subject to Landlord's reasonable
                           approval, and Landlord shall have the right to
                           require that all names on the Monument Signs be of
                           the same size and style. Tenant's right to place its
                           name on the Monument Signs, and the location of
                           Tenant's name on the Monument Signs, shall be
                           subject to the existing rights of existing tenants
                           in the Building. Federated Department Stores, the
                           other tenant of the Building, does not have the
                           exclusive rights to include its name or sign on the
                           Monument Signs. Although the Monument Signs will be
                           maintained by Landlord, Tenant shall pay its
                           proportionate share of the cost of any maintenance
                           and repair associated with the Monument Signs. Upon
                           termination of this Lease or Tenant's right to
                           possession of the Premises, Tenant shall remove its
                           name and logo from the Monument Signs, at Tenant's
                           cost, and restore the Monument Signs to the
                           condition they were in prior to installation of
                           Tenant's name and logo thereon, ordinary wear and
                           tear excepted. During the initial Term and any
                           extension thereof, provided Tenant is leasing and
                           occupying at least 50% of the rentable square
                           footage in the Building, Landlord agrees that,
                           unless otherwise required by law, it will not permit
                           more than one other tenant's name to be included on
                           the Monument Signs (i.e. other than Tenant and
                           Landlord) and such other tenant's name shall be
                           included only if such other tenant occupies at least
                           one (1) full floor (whether by size or actual
                           location) in the Building. However, it is agreed
                           that nothing contained herein shall restrict
                           Landlord's ability to comply with any signage
                           requirements or obligations contained in any
                           currently existing leases affecting the Building.

                                     E-16
<PAGE>   59

                  Landlord has ordered new Monument Signs to replace the
                  existing Monument Signs. Landlord is willing to work with
                  Tenant to coordinate the installation of Tenant's name on the
                  Monument Signs so that Tenant may avoid the cost of
                  installing its name on the old Monument Signs prior to
                  replacement of same with the new Monument Signs.

         B.       If Tenant leases or occupies less than 50% of the rentable
                  square feet in the Building, Landlord shall have the right
                  (i) to require Tenant to remove the Facade Sign, at Tenant's
                  cost (or if Tenant fails to remove such signage within 30
                  days after written request from Landlord, then Landlord may
                  remove such signage and Tenant shall pay Landlord all costs
                  related thereto, as Additional Rent, within 30 days after
                  demand therefor), and (ii) to remove Tenant's name from the
                  Monument Signs, at Tenant's cost, payable as Additional Rent,
                  within 30 days after demand therefor.

         C.       The rights provided in this Section VIII shall be
                  non-transferable unless otherwise agreed by Landlord in
                  writing.

IX.      ENVIRONMENTAL MATTERS

         A.       Landlord represents, to the best of its knowledge, that the
                  Premises are free of Hazardous Materials (as defined below)
                  in amounts and conditions which pose danger to human beings
                  or in violation of applicable environmental laws.

         B.       Tenant shall not use, generate, manufacture, store or dispose
                  of, on or about the Premises, or transport to or from the
                  Premises, any flammable explosives, radioactive materials,
                  hazardous wastes, toxic substances, or any related materials
                  or substances, including, without limitation, any substance
                  defined as or included in the definition of "hazardous
                  substances" under any applicable federal, state or local law,
                  regulation or ordinance (collectively, "Hazardous
                  Materials").

         C.       Notwithstanding the provisions of this Section IX, Tenant and
                  Landlord shall have the right to use, generate and store on
                  the Premises and the Building, and transport to and from the
                  Premises and the Building, those Hazardous Materials which
                  are generally used in the ordinary course in first class
                  office buildings; provided, however, that Tenant's and
                  Landlord's use, generation, storage and transport thereof is
                  in compliance with all applicable federal, state and local
                  laws, regulations and ordinances.

         D.       Promptly, upon either Landlord's or Tenant's obtaining actual
                  knowledge thereof, such party shall immediately notify the
                  other party in writing of (i) any and all enforcement,
                  cleanup, removal or other governmental or regulatory actions
                  instituted, completed or threatened with respect to Hazardous
                  Materials pursuant to any applicable federal, state or local
                  law, ordinance or regulation, and (ii) all claims made or
                  threatened by any third party against Landlord, Tenant, or
                  the Premises relating to any damage, loss or injury, whether
                  to person or property, resulting from the Hazardous
                  Materials.

X.       ASBESTOS DISCLOSURE. Tenant acknowledges that it has previously been
         informed by Landlord that asbestos containing materials are located in
         the Building and, prior to performing any improvements or alterations
         in the Premises or any other portion of the Building, Tenant must
         comply with Landlord's operations and maintenance plan and manual and
         the procedures contained therein regarding the containment or removal
         of any asbestos containing materials from the Building. A copy of the
         "Report of Survey, Sampling and Evaluation for Asbestos-Containing
         Materials" for the Building dated February, 1999, prepared by Law
         Engineering and Environmental Services, Inc., as Law Project No.
         50140-8-2166-01-606 (the "Asbestos Report") has previously been
         delivered to Tenant. The Asbestos Report contains a summary of the
         location of the asbestos containing materials in the Building.

XI.      GENERATOR.

         A.       During the initial Term and any renewal thereof, Tenant shall
                  have the right to install a supplemental generator (the
                  "Generator") to provide emergency

                                     E-17
<PAGE>   60

                  additional electrical capacity to the Premises. The Generator
                  shall be placed at a location at the Property designated by
                  Landlord (the Generator Location"). However, Tenant's right to
                  install the Generator shall be subject to Landlord's
                  reasonable approval of the manner in which the Generator is
                  installed, the manner in which any cables are run to and from
                  the Generator to the Premises and the measures that will be
                  taken to eliminate any vibrations or sound disturbances from
                  the operation of the Generator. Landlord shall have the right
                  to require (at the time Landlord approves the plans for the
                  Generator and installation thereof or within 30 days after
                  installation of the Generator) an acceptable enclosure (e.g.
                  wood fencing and landscaping) to hide or disguise the
                  existence of the Generator and to minimize any adverse effect
                  that the installation of the Generator may have on the
                  appearance of the Building and Property. Tenant shall be
                  solely responsible for obtaining all necessary governmental
                  and regulatory approvals and for the cost of installing,
                  operating, maintaining and removing the Generator. Tenant
                  shall also be responsible for the cost of all utilities
                  consumed in the operation of the Generator. Notwithstanding
                  anything herein to the contrary, if Tenant does not install
                  the Generator on or before 6 months after the Commencement
                  Date or if Tenant, after installation, removes the Generator
                  from the Generator Location for reasons other than the repair
                  and replacement of the Generator, Tenant's right to install
                  the Generator and to use the Generator Location shall be null
                  and void.

         B.       Tenant shall be responsible for assuring that the
                  installation, maintenance, operation and removal of the
                  Generator will in no way damage the Building or Property.
                  Tenant agrees to be responsible for any damage caused to the
                  Building or Property in connection with the installation,
                  maintenance, operation or removal of the Generator and, in
                  accordance with the terms of Article XIV of the Lease, to
                  indemnify, defend and hold Landlord, its trustees, members,
                  principals, beneficiaries, partners, officers, directors,
                  employees, agents and mortgagees (collectively, the "Landlord
                  Related Parties") harmless from all liabilities, obligations,
                  damages, penalties, claims, costs, charges and expenses,
                  including, without limitation, reasonable architects' and
                  attorneys' fees (if and to the extent permitted by law), which
                  may be imposed upon, incurred by, or asserted against Landlord
                  or any of the Landlord Related Parties in connection with the
                  installation, maintenance, operation or removal of the
                  Generator and its appurtenances, including, without
                  limitation, any environmental and hazardous materials claims.

         C.       Tenant shall be responsible for the installation, operation,
                  cleanliness, maintenance and removal of the Generator and
                  appurtenances, all of which shall remain the personal property
                  of Tenant, and shall be removed by Tenant at its own expense
                  at the termination of the Lease. Tenant shall repair any
                  damage caused by such removal, including the patching of any
                  holes to match, as closely as possible, the color surrounding
                  the area where the Generator and appurtenance were attached.
                  Such maintenance and operation shall be performed in a manner
                  to avoid any unreasonable interference with any other tenants
                  or Landlord. Tenant agrees to maintain the Generator,
                  including without limitation, any enclosure installed around
                  the Generator, in good condition and repair. Tenant shall be
                  responsible for performing any maintenance and improvements to
                  any enclosure surrounding the Generator so as to keep such
                  enclosure in good condition.

         D.       Tenant, upon prior notice to Landlord and subject to the
                  reasonable rules and regulations enacted by Landlord, shall
                  have unlimited access to the Generator and its surrounding
                  area for the purpose of installing, operating, repairing,
                  maintaining and removing the Generator.

         E.       Tenant shall only test the Generator before or after Normal
                  Business Hours and upon prior notice to Landlord.

XII.     SUPPLEMENTAL HVAC UNITS.

         A.       Tenant, as part of the Initial Alterations, shall install one
                  or more (as required pursuant to Section IX.D. or other
                  provisions of this Lease) air-cooled stand alone package
                  heating, ventilation and air conditioning system in the
                  Premises (the
<PAGE>   61

                  "Package Unit(s)"). Alternatively, or in addition to the
                  foregoing, Tenant may utilize any existing supplemental HVAC
                  units currently located in the Premises, although Landlord
                  makes no representation or warranty as to the condition of
                  any such existing units and Tenant acknowledges that such
                  units are being made available in their "as is" condition and
                  Tenant will be using any such existing units solely at its
                  own risk. The Package Unit(s) installed by Tenant and any
                  existing supplemental HVAC units utilized by Tenant
                  collectively are called the "Supplemental HVAC Units". The
                  type and design of any Package Units to be installed by or on
                  behalf of Tenant shall be subject to the prior approval of
                  Landlord. Also, the location of the Supplemental HVAC Units
                  within the Premises, the manner in which the Supplemental
                  HVAC Units will be vented, and the manner in which the
                  Supplemental HVAC Units will access outside air shall also be
                  subject to Landlord's prior approval.

         B.       Tenant shall be responsible for the cost of all electricity
                  consumed in connection with the operation of such
                  Supplemental HVAC Units and for the cost of installing a
                  submeter to measure such electrical consumption. Tenant, at
                  its sole cost and expense, shall procure and maintain in full
                  force and effect, a contract (the "Service Contract") for the
                  service, maintenance, repair and replacement of the
                  Supplemental HVAC Units with a HVAC service and maintenance
                  contracting firm reasonably acceptable to Landlord. Tenant
                  shall follow all reasonable recommendations of said
                  contractor for the maintenance, repair and replacement of the
                  Supplemental HVAC Units. The Service Contract shall provide
                  that the contractor shall perform inspections of the
                  Supplemental HVAC Units at intervals of not less than 3
                  months and that having made such inspections, said contractor
                  shall furnish a complete report of any defective conditions
                  found to be existing with respect to the Supplemental HVAC
                  Units, together with any recommendations for maintenance,
                  repair and/or replacement thereof. Said report shall be
                  furnished to Tenant with a copy to Landlord. Upon the
                  expiration or earlier termination of this Lease, Tenant shall
                  have the right to remove the Supplemental HVAC Units
                  purchased by Tenant, and, to the extent required by Landlord
                  pursuant to Article VIII of this Lease, Tenant shall be
                  obligated to remove all such Supplemental HVAC Units
                  purchased by Tenant from the Premises in accordance with
                  Article VIII of this Lease.

XIII.    SHORT TERM RENEWAL OPTION.

         A.       Tenant, provided it is not in default beyond any applicable
                  notice and cure periods, and has not sublet the Premises or
                  assigned this Lease other than to a Permitted Transferee,
                  shall have the one time right to extend the Term (the "Short
                  Term Renewal Option"), as such Term may have been previously
                  extended, for a period of up to 2 months. Such Short Term
                  Renewal Option shall be exercised by providing written notice
                  (the "Short Term Renewal Notice") to Landlord on or before
                  120 days prior to the Termination Date, as same may have been
                  previously extended. Tenant's Short Term Renewal Notice must
                  specify the number of days that Tenant desires to extend the
                  Term (the "Desired Short Term Extension Period"), but shall
                  be no more than the permitted maximum extension period
                  described above in this Section XIII.A.

         B.       If Tenant properly exercises its Short Term Renewal Option,
                  then the Term shall be deemed extended commencing on the day
                  following the Termination Date, as same previously may have
                  been extended, and ending on the last day of the Desired
                  Short Term Extension Period (the "Short Term Renewal Term").
                  The Base Rent rate per rentable square foot for the Premises
                  during the Short Term Renewal Term shall equal 102% of the
                  Base Rent rate per rentable square foot for the Premises in
                  effect during the month of the Term immediately preceding the
                  commencement of the Short Term Renewal Term.

         C.       Tenant shall pay Additional Rent for the Premises during the
                  Short Term Renewal Term in accordance with the terms of this
                  Lease.

         D.       If Tenant is entitled to and properly exercises its Short
                  Term Renewal Option, Landlord, at its option, shall prepare
                  an amendment (the "Short Term Renewal Amendment") to reflect
                  changes in the Base Rent, Term, Termination Date and other
                  appropriate terms. Tenant shall execute and return such Short
                  Term

                                     E-19
<PAGE>   62

                  Renewal Amendment to Landlord within 15 days after Tenant's
                  receipt thereof from Landlord, but an otherwise valid
                  exercise of the Short Term Renewal Option shall be fully
                  effective whether or not the Short Term Renewal Amendment is
                  executed.

XIV.     MISCELLANEOUS.

         A.       Health Club Facility. Subject to governmental approval, and
                  provided no zoning changes are required to accommodate same,
                  subject to the following regarding zoning matters, Tenant, at
                  its cost, shall be permitted to install a health club
                  facility in the Premises for the sole and exclusive use of
                  Tenant, its permitted successors and assigns, and the
                  employees of Tenant, and its permitted successors and
                  assigns. All plans and specifications for the health club
                  facility shall be subject to Landlord's approval. Tenant
                  shall be responsible for any additional charges or costs
                  incurred by Landlord or the Building charges as a result of
                  the health club facility, including, without limitation, any
                  increase in energy costs, Taxes or insurance. All zoning
                  variances or special use permits required to enable Tenant to
                  install a health club facility as described herein shall be
                  subject to Landlord's reasonable approval. Landlord agrees to
                  reasonably cooperate with Tenant, at no cost to Landlord, in
                  connection with any zoning variances or special use permits
                  which Tenant may be required to obtain in order to install
                  the health club facility. However, in no event shall Landlord
                  be required to consent to any zoning changes, variances,
                  special use permits or any other zoning modifications which,
                  in Landlord's judgment, may adversely impact the current
                  zoning classification of the Building or Landlord's ability
                  to operate the Building as an office building.

         B.       Food Service. Currently, another tenant in Building 223
                  (defined in Section III of this EXHIBIT E) has contracted
                  separately with a food service provider to operate a food
                  service facility in Building 223. Currently, the food service
                  facility is open to the public. If the quality of the food
                  service in such facility decreases such that it is less than
                  what Tenant deems satisfactory, Landlord agrees, upon request
                  of Tenant, to discuss with the tenant that contracted with
                  the food service provider possible ways (without cost or
                  liability to Landlord or such other tenant) in which the
                  quality of the food service available to the public may be
                  increased or otherwise improved. Landlord shall keep Tenant
                  informed of discussions.

XV.      SELF HELP AND SET OFF RIGHTS.

         A.       Required Action. Except in the case of fire or other casualty
                  (in which case Article XVII of the Lease will control) and in
                  addition to, and not in lieu or reduction of, Tenant's rights
                  and remedies hereunder, if (i) Tenant provides written notice
                  (the "Repair Notice") to Landlord of a water leak in the
                  Premises caused by a problem with the roof of the Building or
                  leakage around the windows in the Premises, (ii) such leakage
                  is to such a degree that Tenant is unable to use (and
                  actually is not using) a substantial portion of its Premises
                  (which in the case of a roof leakage, shall mean that Tenant
                  is unable to use, at a minimum, a substantial portion of the
                  floor of the Premises closest to the roof), or such leakage
                  is substantially disrupting the use of a substantial portion
                  of the Premises or threatening damage to Tenant's computer or
                  data facilities in the Premises, (iii) the leakage is a
                  problem falling within Landlord's repair obligations under
                  this Lease, as more specifically described in Section IX.B.
                  of this Lease) (a "Required Action"), and (iv) Landlord fails
                  to cure the leakage problem within 60 days after Landlord's
                  receipt of the Repair Notice from Tenant (or within such
                  additional time thereafter as may be required to cure such
                  leak if such leak cannot be cured within such 60 day period
                  so long as Landlord commences such cure within the 60 day
                  period and diligently pursues all necessary steps required
                  for such cure and periodically provides Tenant with evidence
                  that Landlord is diligently pursuing such cure), then Tenant
                  may (but shall not be obligated to) proceed to take the
                  Required Action, pursuant to the terms of this Lease, and, at
                  least 10 days prior to commencing any such Required Action,
                  shall deliver a second written notice to Landlord specifying
                  that Tenant is about to take the Required Action (the "Second
                  Notice").

                                     E-20
<PAGE>   63

         B.       Restrictions on Action.

                  1.       Any such Required Action taken by Tenant in
                           accordance with this Section shall be contracted for
                           only through Landlord's contractors that provided
                           any then outstanding warranties with respect to the
                           roof or windows in the Building, as applicable, or,
                           if none, then through contractors that will not
                           adversely impact any warranties affecting the
                           Building. Any work performed by Tenant or its
                           contractors in connection with the Required Action
                           shall be performed in a manner so as to impact as
                           little as possible any warranties affecting the
                           Building. If any such work by Tenant or its
                           contractors will void any warranties affecting the
                           Building, then Tenant shall not be permitted to take
                           the Required Action, unless approved by Landlord in
                           writing, which approval shall not be unreasonably
                           withheld, conditioned or delayed.

                  2.       To the extent any Required Action by Tenant
                           adversely affects the warranties affecting any
                           portion of the Building, including any warranties
                           affecting the roof or windows in the Building, then
                           Tenant shall be directly responsible for any
                           increased costs Landlord may actually incur in
                           connection therewith.

                  3.       If any Required Action will affect the Common Areas
                           of the Building, any structure of the Building
                           (other than the roof or the windows, and then only
                           to the extent absolutely necessary for Tenant to
                           carry out the Required Action in order to cure the
                           leak in the roof or in the windows), the main
                           Building systems that service other occupants of the
                           Building (specifically including fire and life
                           safety systems) as opposed to merely the
                           distribution of such main Building systems within
                           Tenant's Premises, the structural integrity of the
                           Building, the exterior appearance of the Building,
                           or any other tenant's leased space, Tenant shall not
                           be permitted to take the Required Action.

         C.       Not Applicable to Original Landlord. The rights of Tenant
                  described in this Section XV shall not be available so long
                  as the Landlord originally named hereunder, any affiliates of
                  such Landlord, or any successor to such Landlord by merger or
                  purchase of Landlord (as opposed to purchase of the assets of
                  Landlord) is acting as the Landlord hereunder. As used
                  herein, "an affiliate of Landlord" shall mean any entity
                  controlling, controlled by or under common control with
                  Landlord.

         D.       Reimbursement for Action. If any Required Action is taken by
                  Tenant pursuant to the terms of this Section XV, then
                  Landlord shall reimburse Tenant for its reasonable and
                  documented third party out of pocket costs and expenses
                  incurred in taking the Required Action, up to a maximum sum
                  equal to two month's Base Rental for the Premises at the then
                  current rate under this Lease, within 30 days after receipt
                  by Landlord of an invoice from Tenant which sets forth a
                  reasonably particularized breakdown of its costs and expenses
                  in connection with taking the Required Action on behalf of
                  Landlord (the "Repair Invoice"). If Landlord does not
                  reimburse Tenant for a properly presented Repair Invoice
                  within 30 days of receipt, then Tenant may deduct from the
                  next Rent payable by Tenant under this Lease, the amount set
                  forth in the Repair Invoice, up to the maximum amount
                  permitted under this Section XV.D (the "Offset Right").
                  Tenant shall provide such backup materials and access to
                  books and records as Landlord shall reasonably require to
                  verify Tenant's actual costs of taking the Required Action.
                  Notwithstanding the foregoing provisions of this paragraph to
                  the contrary, if Landlord delivers to Tenant within 30 days
                  after receipt of the Repair Invoice, a written objection to
                  the payment of such invoice, setting forth with reasonable
                  particularity Landlord's reason for its claim that the
                  Required Action did not have to be taken by Landlord pursuant
                  to the terms of this Lease or that Tenant breached the terms
                  of this Section XV or that the charges are excessive (in
                  which case Landlord shall pay the amount it contends would
                  not have been excessive), then Tenant shall not be entitled
                  to deduct such amount from Rent, but the dispute may be
                  submitted to a court of competent jurisdiction in accordance
                  with the terms of this Lease for resolution and, if resolved
                  in Tenant's favor, Tenant shall be entitled to deduct such
                  amount, plus

                                     E-21
<PAGE>   64

                  any reasonable court costs and expenses and attorneys' fees
                  allowable under this Lease.

         IN WITNESS WHEREOF, Landlord and Tenant have executed this exhibit as
of the day and year first above written.

                             LANDLORD:

                             EOP-PERIMETER CENTER, L.L.C., A DELAWARE LIMITED
                             LIABILITY COMPANY

                             By: EOP Operating Limited Partnership, a Delaware
                                 limited partnership, its sole member

                                 By: Equity Office Properties Trust, a Maryland
                                     real estate investment trust, its managing
                                     general partner

                                     By:
                                        ---------------------------------------
                                     Name:
                                          -------------------------------------
                                     Title:
                                           ------------------------------------

                             TENANT:

                             NOVA GEORGIA SERVICES, L.P., A GEORGIA LIMITED
                             PARTNERSHIP

                             By:
                                -----------------------------------------------
                             Name:
                                  ---------------------------------------------
                             Title:
                                   --------------------------------------------

                                     E-22
<PAGE>   65

                                                                       EXHIBIT F

                              HVAC SPECIFICATIONS

PERIMETER 219 HVAC DESIGN CRITERIA:

The HVAC equipment maintains conditions based upon Georgia Energy Code and the
local conditions specified in the 1981 edition of ASHRAE Handbook of
Fundamentals:

SUMMER:      78(degree)F at 50% relative humidity interior, based upon
             outside conditions of 92(Degree)F dry bulb and 74(Degree)F wet
             bulb.

WINTER:      68(degree)F interior based upon outside conditions of 17(Degree)F
             dry bulb.

This criteria is based upon the building standard usage of electricity and
lighting and is based upon a maximum of 150 square feet occupied per person.

                                      F-1
<PAGE>   66

                                                                       EXHIBIT G

                            CLEANING SPECIFICATIONS

I.       NIGHT CLEANING SPECIFICATIONS.

         A.       TENANT SPACES.

                  1.       Daily - five nights each week.

                           a.       Waste Baskets - empty and wipe clean. Only
                                    trash placed in waste baskets or clearly
                                    marked "Trash" removed.

                           b.       Desk and Table Tops - remove dust with
                                    treated cloth or lambswool duster. Dry wipe
                                    glass tops. Do not use furniture polish.
                                    Desk must be reasonably clear or all
                                    personal articles to be dusted. No personal
                                    article will be moved to dust around.

                           c.       Non-Carpeted Floors - sweep and damp mop.

                           d.       Carpeted Floors - vacuum/spot clean.

                           e.       Wash Basins - clean and sanitize.

                           f.       Drinking Fountains - clean, polish and
                                    sanitize. Scrub spout with wire brush.

                           g.       Breakrooms - Damp wipe counter tops,
                                    cabinets, fronts of appliances and sink.
                                    Spot clean walls. Damp mop floors. Reset
                                    furniture.

                           h.       Conference Room Tables - Dry wipe for
                                    fingerprints and dust.

                  2.       Semi-Weekly - two nights each week.

                           a.       Files and Shelves - dust.

                           b.       Interior Building Surfaces - dust within
                                    reach of attendant with lambswool extension
                                    duster.

                           c.       Interior Glass Panels and Door Frames -
                                    spot clean, wash overall as often as
                                    needed.

                           d.       Interior Vertical Walls and Woodwork - spot
                                    clean.

                           e.       Vinyl or Plastic Chair Pads - dust.

                  3.       Weekly - one night each week.

                           a.       Pictures/Wall Hangings - dust.

                           b.       Louvered Doors/Interior Shutters - dust.

                           c.       Office Furniture - dust within reach.

                           d.       Carpeted Floors - detail vacuum (edge).

                           e.       Vinyl Tile Floors - spray buff.

                           f.       Cove Base - damp wipe.

                           g.       Light Switches - remove fingerprints.

                                      G-1
<PAGE>   67

                           h.       Dust chairs including chair legs. Re-set
                                    chairs under tables.

                           i.       Deskside and intermediate recycling
                                    containers - empty.

                  4.       Monthly - one night each month.

                           a.       Blinds - remove dust with treated cloth.

                           b.       Vinyl Tile Floors - strip and re-wax.

                           c.       Ceiling and Corners - dust within reach of
                                    telescopic duster.

                  5.       Quarterly - one night every three months.

                           a.       Drapes - dust within reach.

                           b.       Ceiling Vents, Vertical Surface, High
                                    Moldings, Cornice and Overhead Pipes vacuum
                                    and remove dust within reach.

                           c.       Upholstered Furniture - remove dust and
                                    debris.

                  6.       Annual - one night every twelve months.

                           a.       Light Fixture (fluorescent, flush type) -
                                    dust.

                           b.       Recessed Light - dust and wipe lens down.

                           c.       Waste Receptacles - metal and plastic
                                    receptacles washed and sanitized; wood
                                    receptacles sprayed with disinfectant and
                                    wiped clean.

         B.       CORRIDORS.

                  1.       Daily - five nights a week.

                           a.       Carpets - vacuum.

                           b.       Non-carpeted Floors - sweep and damp mop.
                                    Remove spills.

                           c.       Janitor Sinks - clean and sanitize.

                           d.       Doors - clean. Wipe down push plates, pull
                                    plates and kick plates.

                           e.       Damp Mopping - in areas of construction or
                                    elsewhere, if needed.

                           f.       Ash Urn/Trash Receptacles - remove waste.
                                    Wipe interior and exterior surfaces.

                           g.       Drinking Fountains - clean and sanitize.

                           h.       Building Surfaces - spot clean.

                  2.       Semi-Weekly - two nights a week.

                           a.       Vertical Surfaces - dusted within reach of
                                    telescopic duster.

                           b.       Elevator and Standard Doors - wipe down.

                  3.       Weekly - one night each week.

                           a.       Cove Base - damp wipe down.

                           b.       Carpeted Floors - detail vacuum (edge).

                           c.       Vinyl Tile Flooring - spray buff.

                                      G-2
<PAGE>   68

                  4.       Monthly - one night each month.

                           a.       Janitor Closets - sweep and mop.

                           b.       Mechanical Rooms - sweep and mop.

                           c.       Waste Receptacles - wash and sanitize.

                           d.       Vinyl Tile Flooring - strip and re-wax.

                  5.       Quarterly - one night every three months.

                           a.       Fabric Walls - spot clean with dry powder
                                    or extract.

         C.       RESTROOMS.

                  1.       Daily - five nights each week.

                           a.       Trash - remove waste and clean receptacle.

                           b.       Tile Floors - sweep and mop with germicidal
                                    disinfectant.

                           c.       Carpeted Floors - vacuum area including
                                    vestibule.

                           d.       Wash Basin/Urinals/Commodes - clean,
                                    sanitize and descale.

                           e.       Shelving/Dispensers/Chrome
                                    Dispensers/Chrome Fixtures - damp wipe.

                           f.       Sanitary Napkin Receptacles - empty, clean
                                    and disinfect. Replace liner.

                           g.       Partitions - dust tops and sides. Damp wipe
                                    clean.

                           h.       Towel/Tissue Receptacles - replenish with
                                    materials specified by property management.
                                    Replace towels or tissues when receptacle
                                    is 3/4 empty. Rolls should feed over the
                                    top. No extra rolls left in stall.

                           i.       Fitting/Supply Pipes/Brightwork - clean and
                                    polish.

                           j.       Walls - spot clean with germicidal
                                    disinfectant.

                           k.       Mirrors - clean.

                           l.       All Surfaces - remove dust.

                           m.       Doors - clean and wipe down push plates,
                                    pull plates and kick plates.

                  2.       Weekly - one night each week.

                           a.       Floor Drains - flush with water and
                                    disinfectant.

                           b.       Exhaust Fan - remove dust.

                           c.       Doors - dust frames.

                           d.       Partitions - clean and polish hinges.

                           e.       Light Switches - remove fingerprints.

                                      G-3
<PAGE>   69

                  3.       Monthly - one night each month.

                           a.       All Floors - machine scrub tiles and grout.

                           b.       Walls - wash with a germicidal
                                    disinfectant.

                  4.       Quarterly - one night every three months.

                           a.       White Grout Floors - bleach with sodium
                                    hydrochloric solution.

         D.       ELEVATORS.

                  1.       Daily - five nights each week.

                           a.       Carpets - detail vacuum (edge).

                           b.       Walls/Trim/Doors - wipe clean, remove dust
                                    and fingerprints from interior and exterior
                                    surfaces.

                           c.       Floor Tracks - vacuum and wipe clean; brush
                                    and polish tracks and saddles.

                           d.       Call Panel - wipe clean, remove
                                    fingerprints.

                  2.       Weekly - one night each week.

                           a.       Clean ceilings and lamps.

                           b.       Clean exterior doors.

         E.       LOBBY.

                  1.       Daily - five nights each week.

                           a.       Carpets - vacuum.  Spot clean.

                           b.       Stairs - at building entrances - sweep and
                                    spot clean.

                           c.       Non-Carpeted Floors - sweep and damp mop.
                                    Vacuum and shake out mats.

                           d.       Doors - clean. Wipe down pull plates, push
                                    plates and kick plates.

                           e.       Handrails - damp wipe.

                           f.       Interior and Exterior Ash Urn/Trash
                                    Receptacles - remove waste. Wipe interior
                                    and exterior surfaces.

                           g.       Building Surfaces and Furniture - remove
                                    dust with lambswool duster.

                           h.       Directory Boards/Kiosks - remove dust and
                                    fingerprints.

                  2.       Weekly - one night each week.

                           a.       Janitor Closets - sweep and mop.

                           b.       Vinyl Tile flooring - spray buff.

                           c.       Formica Surfaces - damp wipe.

                           d.       Cove Base - damp mop.

                           e.       Carpets - detail clean (edge).

                                      G-4
<PAGE>   70

                           f.       Building Entrance - clean threshold.

                  3.       Monthly - one night each month.

                           a.       Waste Receptacles - clean/sanitize interior
                                    and exterior.

                           b.       Vinyl Tile Flooring - strip and re-wax.

                           c.       Clean marble surface as directed by
                                    property management.

         F.       BUILDING STAIRWAYS AND LANDINGS.

                  1.       Daily - five nights each week.

                           a.       Stairs - remove trash.

                           b.       Stairway Landings - sweep/vacuum.

                           c.       Doors - clean. Wipe down push plates, pull
                                    plates and kick plates.

                  2.       Weekly - one night each week.

                           a.       Stairs - scrub stairs and stair corners
                                    and/or mop surfaces.

                  3.       Monthly - one night each month.

                           a.       Stairs - scrub stairs and stair corners.

         G.       RETAIL. Night staff will make best efforts to clean space
                  prior to tenants close of business.

         H.       PATIOS/SIDEWALKS.

                  1.       Daily - five nights each week.

                           a.       Police for trash - all areas including
                                    planting beds and along curbs.

                           b.       Empty trash receptacles and ash urns.

                           c.       Straighten furniture.

                           d.       Remove gum.

                           e.       Services performed as necessary.

                           f.       Steam and/or pressure wash pavers.

                           g.       Clean/wash fountains, chairs and trash
                                    receptacles.

         I.       LOADING DOCK AREA.

                  1.       Daily - five nights each week.

                           a.       Keep dumpster and surrounding area free of
                                    debris, water and oil.

                           b.       Maintain all ramps and stairs free of
                                    debris and spills.

                  2.       Weekly - one night each week.

                           a.       Hand or machine scrub dock, ramps and
                                    stairs.

                           b.       Clean handrails.

                                      G-5
<PAGE>   71

                  3.       Monthly - one night each month.

                           a.       Machine scrub or pressure wash parking
                                    area.

                           b.       Remove gum.

         J.       SECURITY CONSOLE/CONTROL CENTER (IF APPLICABLE).

                  1.       Daily - five nights each week.

                           a.       Area to be kept clean and spotless at all
                                    times.

                           b.       All furniture, fixtures, glass, doors,
                                    thresholds, etc. to be cleaned and
                                    polished.

                           c.       Computer equipment and alarm boards are not
                                    to be touched without approval of property
                                    management and only with the supervision of
                                    building engineer.

II.      DAYPORTER RESPONSIBILITIES.

         A.       DAILY.

                  1.       Pick up trash throughout grounds, including parking
                           lots, park entrances and picnic areas. Clean trash
                           from tree grates and planters.

                  2.       Police stairtowers, corridors and loading dock for
                           trash, debris, cigarette butts, door props, etc.

                  3.       Police all restrooms, stairtowers, vacant spaces,
                           lobbies and corridors for burned out bulbs (fixtures
                           and exit lights) and for stained ceiling tiles.

                  4.       Sweep/vacuum all entrance plazas, exterior
                           stairwells, garages, etc.

                  5.       Inspect restrooms. Re-stock supplies as necessary.
                           Clean counters. Compact trash or replace trash bags
                           as necessary.

                  6.       Clean perimeter door glass, inside and out; polish
                           door handles.

                  7.       On all floors, remove cigarette butts and trash from
                           elevator lobby ashtrays. Replace sand as necessary.

                  8.       At all building entrances, remove cigarette butts
                           and trash from ashtrays. Replace sand as necessary.

                  9.       Wipe off equipment and mirrors in health clubs and
                           pick up trash.

                  10.      Check and clean conference rooms twice daily. Clean
                           kitchen area including dishes (if applicable).

                  11.      Clean smoking room (if applicable) and empty trash
                           cans and ashtrays (if applicable).

                  12.      Clean janitorial closets and organize their contents
                           as necessary.

                  13.      Add or replace air freshener products as needed,
                           with product to be supplied by property manager.

         B.       WEEKLY.

                  1.       Check stairwells inside once each week and parking
                           deck stairwell twice each week. Dust and pick up
                           trash as needed.

         C.       MONTHLY.

                                      G-6
<PAGE>   72

                  1.       Pressure wash (equipment provided by property
                           manager) sidewalks, entrance plazas, parking garage
                           areas, exterior stairs, etc., as required by
                           property manager.

                  2.       Inspect all restrooms. Test all fixtures and
                           dispensers and make repair list for faucets, soap
                           dispensers, toilet tissue dispensers, toilets, wall
                           covering, door closures, etc.

         D.       AS NEEDED.

                  1.       Respond to tenant calls or work-orders, particularly
                           for the following typical requests: lock-outs; extra
                           trash/recycling pick-up; toilet/sink clogs and
                           related clean-ups; light bulb replacements (when
                           property manager's staff is not available); special
                           vacuuming for meetings; follow-up on items not
                           finished by night cleaners; errand-running; memo
                           delivery.

                  2.       Lay calcium chloride on sidewalks (foul weather
                           only).

                  3.       Perform special projects as directed by property
                           manager from time to time.

                  4.       Vacuum lobby and elevator carpets and walk-off mats;
                           put out "Caution: Wet Floor" signs when it rains.
                           Clean entrance doors, side glass and ash urns. Shine
                           all metal surfaces as necessary.

                  5.       Sweep and/or damp mop granite, ceramic and other
                           non-carpeted common area flooring as necessary,
                           particularly after it rains.

                  6.       Remove trash, debris and dead leaves from planter
                           bed areas in lobbies.

                  7.       Clean glass on lobby directory.

                  8.       Remove fingerprints from and polish as necessary all
                           brushed or polished chrome and brass finishes on
                           doors, around elevators, and inside elevators on
                           lobby level; polish lobby handrails.

                  9.       On all floors, spot vacuum corridor carpets.

                  10.      Perform special projects as directed by property
                           manager or Contractor from time to time.

         E.       WINDOW WASHING.

                  1.       Exterior Windows:  Twice each calendar year.
                  2.       Interior Windows:  Once each calendar year.

                                      G-7
<PAGE>   73

                                                                       EXHIBIT H

            NON-DISTURBANCE, ATTORNMENT AND SUBORDINATION AGREEMENT

         THIS AGREEMENT is made and entered into this _____ day of ______,
19__, by and among METROPOLITAN LIFE INSURANCE COMPANY, A NEW YORK CORPORATION
(hereinafter called the "Lender"), NOVA GEORGIA SERVICES, L.P., A GEORGIA
LIMITED PARTNERSHIP (hereinafter called the "Tenant") and EOP-PERIMETER CENTER,
L.L.C., A DELAWARE LIMITED LIABILITY COMPANY (hereinafter called the
"Landlord").

                                   WITNESSETH

         WHEREAS, on ________________ Landlord entered into and delivered that
certain Deed to Secure Debt and Security Agreement in favor of Lender recorded
in Deed Book ______, Page ______ Records of ______________ County, Georgia
(said Deed to Secure Debt and Security Agreement being hereinafter called the
"Security Deed"), conveying the property described therein, which is located at
_____________________________________, ________________ County, Georgia and
commonly known as _________________________, to secure the payment of the
indebtedness described in the Security Deed;

         WHEREAS, Landlord and Tenant made and entered into that certain Lease,
dated _________________________, 19__, with respect to certain premises therein
described, known as __________________ (said Lease being hereinafter called the
"Lease"; said premises being hereinafter called the "Leased Premises"); and

         WHEREAS, the parties hereto desire to enter into this Non-Disturbance,
Attornment and Subordination Agreement;

         NOW THEREFORE, for and in consideration of the mutual covenants
hereinafter set forth, Lender, Tenant and Landlord hereby covenant and agree as
follows:

         1.       Non-Disturbance. So long as no default exists, nor any event
                  has occurred which has continued to exist for such period of
                  time (after notice, grace or cure periods, if any, required
                  by the Lease) as would entitle the lessor under the Lease to
                  terminate the Lease or would entitle such lessor to
                  dispossess the lessee thereunder, the Lease shall not be
                  terminated, nor shall such lessee's use, possession or
                  enjoyment of the Leased Premises be interfered with nor shall
                  the leasehold estate granted by the Lease be affected in any
                  other manner, in any exercise of the power of sale contained
                  in the Security Deed, or by any foreclosure or any action or
                  proceeding instituted under or in connection with the
                  Security Deed or in case the Lender takes possession of the
                  property described in the Security Deed pursuant to any
                  provisions thereof, unless the lessor under the Lease would
                  have had such right if the Security Deed had not been made,
                  except that the person or entity acquiring the interest of
                  the lessor under the Lease as a result of any such action or
                  proceeding, and the successors and assigns thereof
                  (hereinafter called the "Purchaser") shall not be (a) liable
                  for any act or omission of any prior lessor under the Lease
                  of which Lender has not received notice and the opportunity
                  to cure from Tenant; or (b) subject to any offsets or
                  defenses which the lessee under the Lease might have against
                  any prior lessor under the Lease of which Lender has not
                  received notice and the opportunity to cure from Tenant; or
                  (c) bound by any base rent, percentage rent or any other
                  payments which the lessee under the Lease might have paid for
                  more than the current month to any prior lessor under the
                  Lease; or (d) bound by any amendment or modification of the
                  Lease made without Lender's prior written consent, if such
                  consent is required pursuant to the terms of the Security
                  Deed; or (e) bound by any consent by any lessor under the
                  Lease to any assignment of the lessee's interest in the Lease
                  made without also obtaining Lender's prior written consent
                  (to the extent such consent may be required under the Lease),
                  if such consent is required pursuant to the terms of the
                  Security Deed.

         2.       Attornment. If the interests of the lessor under the Lease
                  shall be transferred by reason of the exercise of the power
                  of sale contained in the Security Deed, or by

                                      H-1
<PAGE>   74

                  any foreclosure or other proceeding for enforcement of the
                  Security Deed, the lessee thereunder shall be bound to the
                  purchaser under all of the terms, covenants and conditions of
                  the Lease for the balance of the term thereof and any
                  extensions or renewals thereof which may be effected in
                  accordance with any option therefor in the Lease, with the
                  same force and effect as if the Purchaser were the lessor
                  under the Lease, and Tenant, as lessee under the Lease, does
                  hereby attorn to the Purchaser, including the Lender if it be
                  the Purchaser, as its lessor under the Lease. Said attornment
                  shall be effective and self-operative without the execution
                  of any further instruments upon the succession by Purchaser
                  to the interest of the lessor under the Lease. The respective
                  rights and obligations of Purchaser and of the lessee under
                  the Lease upon such attornment, to the extent of the then
                  remaining balance of the term of the Lease and any such
                  extensions and renewals, shall be and are the same as now set
                  forth in the Lease except as otherwise expressly provided
                  herein.

         3.       Subordination. Subject in all respects to the provisions of
                  Paragraph 1 hereof, Tenant hereby subordinates all of its
                  right, title and interest as lessee under the Lease to the
                  right, title and interest of the Lender under the Security
                  Deed and Tenant further agrees that the Lease now is and
                  shall at all times continue to be subject and subordinate in
                  each and every respect to the Security Deed and to any and
                  all increases, renewals, modifications, extensions,
                  substitutions, replacements and/or consolidations of the
                  Security Deed.

         4.       Notice of Default by Lessor. Tenant, as lessee under the
                  Lease, hereby covenants and agrees to give Lender written
                  notice properly specifying wherein the lessor under the Lease
                  has failed to perform any of the covenants or obligations of
                  the lessor under the Lease, simultaneously with the giving of
                  any notice of such default to the lessor under the provisions
                  of the Lease. Tenant agrees that Lender shall have the right,
                  but not the obligation, within 30 days after receipt by
                  Lender of such notice (or within such additional time as is
                  reasonably required to correct such default not to exceed 120
                  days) to correct or remedy or cause to be corrected or
                  remedied, each such default before the lessee under the Lease
                  may take any action under the Lease by reason of such
                  default. Such notices to Lender shall be delivered in
                  duplicate to:

                  Metropolitan Life Insurance Company
                  One Madison Avenue
                  New York, New York  10010
                  Attn:  Executive Vice President Real Estate Investments

                  and

                  Metropolitan Life Insurance Company
                  303 Perimeter Center North
                  Suite 600
                  Atlanta, Georgia  30346
                  Attn:  Vice President

                  or to such other address as the Lender shall have designated
                  to Tenant by giving written notice to Tenant at the Leased
                  Premises or to such other address as may be designated by
                  written notice from Tenant to Lender.

         5.       No Further Subordination. Landlord and Tenant covenant and
                  agree with Lender that there shall be no further
                  subordination of the interest of lessee under the Lease to
                  any Lender or to any other party without first obtaining the
                  prior written consent of Lender. Any attempt to effect a
                  further subordination of lessee's interest under the Lease
                  without first obtaining the prior written consent of Lender
                  shall be null and void.

         6.       As to Landlord and Tenant. As between Landlord and Tenant,
                  Landlord and Tenant covenant and agree that nothing herein
                  contained nor anything done pursuant to the provisions hereof
                  shall be deemed or construed to modify the Lease.

         7.       As to Landlord and Lender. As between Landlord and Lender,
                  Landlord

                                      H-2
<PAGE>   75

                  and Lender covenant and agree that nothing herein contained
                  nor anything done pursuant to the provisions hereof shall
                  be deemed or construed to modify the Security Deed.

         8.       Title of Paragraph. The titles of the paragraphs of this
                  agreement are for convenience and reference only, and the
                  words contained therein shall in no way be held to explain,
                  modify, amplify or aid in the interpretation, construction or
                  meaning of the provisions of this agreement.

         9.       Governing Law. This agreement shall be governed by and
                  construed in accordance with the laws of the State of
                  Georgia.

         10.      Provisions Binding. The terms and provisions hereof shall be
                  binding upon and shall inure to the benefit of the heirs,
                  executors, administrators, successors and permitted assigns,
                  respectively, of Lender, Tenant and Landlord. The reference
                  contained to successors and assigns of Tenant is not intended
                  to constitute and does not constitute a consent by Landlord
                  or Lender to an assignment by Tenant, but has reference only
                  to those instances in which the lessor under the Lease and
                  Lender shall have given written consent to a particular
                  assignment by Tenant thereunder.

         IN WITNESS WHEREOF, the parties have hereunto set their respective
hands and seals as of the day, month and year first above written.

As to Tenant:                             TENANT:

Signed, sealed and delivered              -------------------------------------
in the presence of:

                                          -------------------------------------
-------------------------------------     By:
Unofficial Witness                           ----------------------------------
                                          Its:
                                              ---------------------------------

------------------------------------
Notary Public

           [NOTARIAL SEAL]

Commission Expiration Date:

-------------------------------

                                      H-3
<PAGE>   76

As to Landlord:                          LANDLORD:

Signed, sealed and delivered              -------------------------------------
in the presence of:

                                          -------------------------------------
-------------------------------------     By:
Unofficial Witness                           ----------------------------------
                                          Its:
                                              ---------------------------------

------------------------------------
Notary Public

           [NOTARIAL SEAL]

Commission Expiration Date:

-------------------------------

As to Lender:                             LENDER:

Signed, sealed and delivered              METROPOLITAN LIFE INSURANCE
in the presence of:                       COMPANY, A NEW YORK CORPORATION

------------------------------------      -------------------------------------
Unofficial Witness                        By:      Robert P. Edwards
                                          Its:     Assistant Vice President

------------------------------------
Notary Public

           [NOTARIAL SEAL]

Commission Expiration Date:

--------------------------------

                                      H-4
<PAGE>   77

                                                                       EXHIBIT I

                               GUARANTY OF LEASE

         FOR VALUE RECEIVED and in consideration for and as an inducement to
EOP-PERIMETER CENTER, L.L.C., A DELAWARE LIMITED LIABILITY COMPANY ("Landlord")
to lease certain real property to NOVA GEORGIA SERVICES, L.P., A GEORGIA
LIMITED PARTNERSHIP, as tenant ("Tenant"), pursuant to a lease dated ________,
_____ (the "Lease") by and between Landlord and Tenant, the undersigned, NOVA
CORPORATION, A DELAWARE CORPORATION ("Guarantor"), does hereby unconditionally
and irrevocably guarantee to Landlord the punctual payment of all Rent (as such
term is defined in the Lease) payable by Tenant under the Lease throughout the
term of the Lease and any and all renewals and extensions thereof in accordance
with and subject to the provisions of the Lease, and the full performance and
observance of all other terms, covenants, conditions and agreements therein
provided to be performed and observed by Tenant under the terms of the Lease,
for which the undersigned shall be jointly and severally liable with Tenant. If
any default on the part of Tenant shall occur under the Lease, the undersigned
does hereby covenant and agree to pay to Landlord in each and every instance
such sum or sums of money and to perform each and every covenant, condition and
agreement under the Lease as Tenant is and shall become liable for or obligated
to pay or perform under the Lease, together with the costs reasonably incurred
by Landlord in connection therewith, including, without limitation, reasonable
attorneys' fees. Such payments of Rent and other sums shall be made monthly or
at such other intervals as the same shall or may become payable under the
Lease, including any accelerations thereof, all without requiring any notice
from Landlord (other than any notice required by the Lease) of such non-payment
or non performance, all of which the undersigned hereby expressly waives.

         The maintenance of any action or proceeding by Landlord to recover any
sum or sums that may be or become due under the Lease and to secure the
performance of any of the other terms, covenants and conditions of the Lease
shall not preclude Landlord from thereafter instituting and maintaining
subsequent actions or proceedings for any subsequent default or defaults of
Tenant under the Lease. The undersigned does hereby consent that without
affecting the liability of the undersigned under this Guaranty and without
notice to the undersigned, time may be given by Landlord to Tenant for payment
of Rent and such other sums and performance of said other terms, covenants and
conditions, or any of them, and such time extended and indulgence granted, from
time to time, or Tenant may be dispossessed or Landlord may avail itself of or
exercise any or all of the rights and remedies against Tenant provided by law
or by the Lease, and may proceed either against Tenant alone or jointly against
Tenant and the undersigned or against the undersigned alone without first
prosecuting or exhausting any remedy or claim against Tenant. The undersigned
expressly waives the right to require Landlord to take action against Tenant as
provided for in O.C.G.A. 10-7-24 (Michie 1981, as amended or hereafter
amended). The undersigned does hereby further consent to any subsequent change,
modification or amendment of the Lease in any of its terms, covenants or
conditions, or in the Rent payable thereunder, or in the premises demised
thereby, or in the term thereof, and to any assignment or assignments of the
Lease, and to any subletting or sublettings of the premises demised by the
Lease, and to any renewals or extensions thereof, all of which may be made
without notice to or consent of the undersigned and without in any manner
releasing or relieving the undersigned from liability under this Guaranty.

         The undersigned does hereby agree that the bankruptcy of Tenant shall
have no effect on the obligations of the undersigned hereunder. The undersigned
does hereby further agree that in respect of any payments made by the
undersigned hereunder, the undersigned shall not have any rights based on
suretyship, subrogation or otherwise to stand in the place of Landlord so as to
compete with Landlord as a creditor of Tenant, unless and until all claims of
Landlord under the Lease shall have been fully paid and satisfied.

         Neither this Guaranty nor any of the provisions hereof can be
modified, waived or terminated, except by a written instrument signed by
Landlord. The provisions of this Guaranty shall apply to, bind and inure to the
benefit of the undersigned and Landlord and their respective heirs, legal
representatives, successors and assigns. The undersigned, if there be more than
one, shall be jointly and severally liable hereunder, and for purposes of such
several liability the word "undersigned" wherever used herein shall be
construed to refer to each of the undersigned parties separately, all in the
same manner and with the same effect as if each of them had signed separate
instruments, and this Guaranty shall not be revoked or impaired as to any of
such parties by the death of another party or by revocation or release of any
obligations hereunder of any other party. If Landlord should retain counsel
and/or institute any

                                      I-1
<PAGE>   78

suit against Guarantor to enforce this Guaranty or any covenants or obligations
hereunder, then Guarantor shall pay to Landlord, upon demand, all reasonable
attorneys' fees, costs and expenses, including, without limitation, court
costs, filing fees, recording costs, and all other costs and expenses incurred
in connection therewith (all of which are referred to herein as "Enforcement
Costs"), in addition to all other amounts due hereunder. This Guaranty shall be
governed by and construed in accordance with the internal laws of the state
where the premises demised by the Lease are located. For the purpose solely of
litigating any dispute under this Guaranty, the undersigned submits to the
jurisdiction of the courts of said state.

         IN WITNESS WHEREOF, the undersigned has executed this Guaranty as of
the date of the Lease.

ATTEST/ WITNESS:                    GUARANTOR:

                                       NOVA CORPORATION, A DELAWARE CORPORATION

                                       By:
--------------------------------          -------------------------------------

Name (print):                          Name:
            --------------------            -----------------------------------
                                       Title:
--------------------------------             ----------------------------------

Name (print):
             -------------------

STATE OF                   )
         -----------------
                                            ) SS
COUNTY OF                  )
          ----------------

         BE IT REMEMBERED, that on the ____ day of ___________, 19__, before
me, a Notary Public in and for said County personally appeared
__________________________ _____________________________, by
__________________, its ___________ President, the GUARANTOR in the foregoing
GUARANTY who acknowledged that the signing thereof was the duly authorized act
and deed of said corporation and his free and voluntary act and deed as said
officer for the uses and purposes therein mentioned.

         IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed my
official seal on the day and year first above written.

                                                -------------------------------
                                                         Notary Public

My Commission Expires:
                      ------------------------

                                      I-2<PAGE>   1

                                                                    EXHIBIT 10.3

                            FLOWERS INDUSTRIES, INC.
                         401(k) RETIREMENT SAVINGS PLAN

             AS AMENDED AND RESTATED EFFECTIVE AS OF JANUARY 1, 1997

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                            FLOWERS INDUSTRIES, INC.
                         401(k) RETIREMENT SAVINGS PLAN

                                TABLE OF CONTENTS

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PREAMBLE .........................................................................................................1

ARTICLE I
DEFINITIONS.......................................................................................................2

         1.1      Account.........................................................................................2
         1.2      ACP Contributions...............................................................................2
         1.3      Actual Deferral Percentage......................................................................2
         1.4      ADP Contributions...............................................................................2
         1.5      Allocation Participant..........................................................................2
         1.6      Annual Additions................................................................................2
         1.7      Average Actual Deferral Percentage..............................................................2
         1.8      Average Contribution Percentage.................................................................2
         1.9      Beneficiary.....................................................................................2
         1.10     Benefit Commencement Date.......................................................................2
         1.11     Code............................................................................................3
         1.12     Company.........................................................................................3
         1.13     Company Basic Contributions.....................................................................3
         1.14     Company Basic Contributions Account.............................................................3
         1.15     Compensation....................................................................................3
         1.16     Contribution Percentage.........................................................................5
         1.17     Controlled Group................................................................................5
         1.18     Defined Benefit Fraction........................................................................5
         1.19     Defined Contribution Dollar Limitation..........................................................5
         1.20     Defined Contribution Fraction...................................................................5
         1.21     Determination Date..............................................................................5
         1.22     Disabled........................................................................................5
         1.23     Effective Date..................................................................................5
         1.24     Election........................................................................................5
         1.25     Election Period.................................................................................5
         1.26     Elective Contributions..........................................................................5
         1.27     Elective Contributions Account..................................................................6
         1.28     Elective Deferrals..............................................................................6
         1.29     Eligibility Computation Period..................................................................6
         1.30     Eligible Employee...............................................................................7
         1.31     Eligible Highly Compensated Employee............................................................7
         1.32     Employee........................................................................................7
         1.33     Employer........................................................................................7
         1.34     Employment Commencement Date....................................................................7
         1.35     Entry Date......................................................................................7
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         1.36     ERISA...........................................................................................7
         1.37     Excess Amount...................................................................................8
         1.38     Excess Deferrals................................................................................8
         1.39     Forfeitable Account.............................................................................8
         1.40     Highest Average Compensation....................................................................8
         1.41     Highly Compensated Employee.....................................................................8
         1.42     Highly Compensated Participant..................................................................9
         1.43     Hours of Service................................................................................9
         1.44     Key Employee...................................................................................11
         1.45     Leased Employee................................................................................11
         1.46     Limitation Year................................................................................12
         1.47     Matching Elective Contributions................................................................12
         1.48     Matching Elective Contributions Account........................................................12
         1.49     Nonforfeitable Accounts........................................................................12
         1.50     Maximum Permissible Amount.....................................................................12
         1.51     Normal Retirement Age..........................................................................12
         1.52     Normal Retirement Date.........................................................................12
         1.53     One-Year Break in Service (or Break in Service)................................................12
         1.54     Participant....................................................................................13
         1.55     Permissive Aggregation Group...................................................................13
         1.56     Plan...........................................................................................13
         1.57     Plan Administrator.............................................................................13
         1.58     Plan Year......................................................................................13
         1.59     Present Value..................................................................................13
         1.60     Projected Annual Benefit.......................................................................13
         1.61     Qualified Matching Contributions...............................................................13
         1.62     Qualified Matching Contributions Account.......................................................13
         1.63     Qualified Nonelective Contributions............................................................13
         1.64     Qualified Nonelective Contributions Account....................................................13
         1.65     Qualified Spousal Waiver.......................................................................13
         1.66     Required Aggregation Group.....................................................................14
         1.67     Required Beginning Date........................................................................14
         1.68     Rollover Contributions.........................................................................14
         1.69     Rollover Contributions Account.................................................................14
         1.70     Self-Employed Individual.......................................................................14
         1.71     Spouse.........................................................................................14
         1.72     Surviving Spouse...............................................................................14
         1.73     Top-Heavy Plan.................................................................................14
         1.74     Top-Heavy Ratio................................................................................14
         1.75     Trust..........................................................................................14
         1.76     Trust Agreement................................................................................14
         1.77     Trust Fund.....................................................................................15
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         1.78     Trustee........................................................................................15
         1.79     Valuation Date.................................................................................15
         1.80     Vesting Computation Period.....................................................................15
         1.81     Year of Eligibility Service....................................................................15
         1.82     Year of Vesting Service........................................................................15

ARTICLE II
ELIGIBILITY FOR PARTICIPATION....................................................................................17

         2.1      Initial Attainment of Participation Status.....................................................17
         2.2      Reemployment of Former Employees...............................................................18
         2.3      Reemployment of Former Participants............................................................18
         2.4      Transfers to/from Eligible Class...............................................................18
         2.5      Family and Medical Leave Act...................................................................19

ARTICLE III
CONTRIBUTIONS AND ALLOCATIONS....................................................................................20

         3.1      Employer Contributions.........................................................................20
         3.2      Employee Contributions.........................................................................22
         3.3      Time of Payment of Contributions...............................................................23
         3.4      Return of Contributions........................................................................23
         3.5      Provisions Regarding Elective Contributions....................................................24
         3.6      Limitation of Elective Deferrals...............................................................26
         3.7      Limitation of Employee and Employer Matching Contributions.....................................28
         3.8      Corrections Required by Discrimination Tests...................................................30
         3.9      Multiple Use of Alternative Limitation.........................................................33
         3.10     Discretionary Cutbacks to Satisfy Discrimination Tests.........................................35
         3.11     401(k)/401(m) Testing Provision................................................................35

ARTICLE IV
LIMITATION ON ALLOCATIONS........................................................................................36

         4.1      General Rules..................................................................................36
         4.2      Applicable Definitions.........................................................................38
         4.3      Adjustments for Top Heavy Plan.................................................................42
ARTICLE V
VESTING IN ACCOUNTS..............................................................................................43

         5.1      Vesting of Nonforfeitable Accounts.............................................................43
         5.2      Vesting of Forfeitable Account.................................................................43
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         5.3      Forfeitures....................................................................................45
         5.4      Reemployed Former Employees....................................................................45
         5.5      Years of Vesting Service Disregarded...........................................................46
         5.6      Vesting Upon Termination.......................................................................46
         5.7      Family and Medical Leave Act...................................................................46

ARTICLE VI
ACCOUNTS AND INVESTMENTS.........................................................................................47

         6.1      Separate Accounts..............................................................................47
         6.2      Investment of Trust Fund.......................................................................47
         6.3      Trustee's Reliance.............................................................................48

ARTICLE VII
ALLOCATION OF EARNINGS AND LOSSES TO ACCOUNTS
OF PARTICIPANTS..................................................................................................50

         7.1      Allocations of Trust Fund Earnings and Losses..................................................50
         7.2      Allocations Regarding Specific Investments.....................................................50

ARTICLE VIII
PAYMENT OF BENEFITS..............................................................................................51

         8.1      Time of Payment of Benefits....................................................................51
         8.2      Benefits Upon Death............................................................................52
         8.3      Form of Payment of Benefits....................................................................54
         8.4      Valuation of Accounts for Payments.............................................................54
         8.5      Forfeitures....................................................................................54
         8.6      Benefit Payment Commencement...................................................................55
         8.7      Notice and Consent Requirements................................................................56
         8.8      Restrictions on Elective Contribution Distributions............................................57
         8.9      Payments to Alternate Payees...................................................................58
         8.10     Hardship Distributions of Elective Contributions...............................................58
         8.11     Loan of Account Balances to Participants.......................................................59
         8.12     Rollover Distribution Election.................................................................64
         8.13     Provision Pursuant to Code Section 401(a)(9)...................................................66

ARTICLE IX
THE TRUST FUND AND THE TRUSTEE...................................................................................68

         9.1      Existence of Trust.............................................................................68
         9.2      Exclusive Benefit Rule.........................................................................68
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         9.3      Removal or Resignation of Trustee..............................................................68
         9.4      Powers of Trustee..............................................................................68
         9.5      Integration of Trust Agreement.................................................................68
         9.6      Records and Accounts...........................................................................68
         9.7      Annual Reports.................................................................................69

ARTICLE X
ADMINISTRATION...................................................................................................70

         10.1     Allocation of Responsibility...................................................................70
         10.2     Administrative Expenses........................................................................70
         10.3     Plan Administrator Powers and Duties...........................................................70
         10.4     Records and Reports............................................................................70
         10.5     Reporting and Disclosure.......................................................................70
         10.6     Named Fiduciary................................................................................70
         10.7     Administrator..................................................................................70
         10.8     Interpretation of the Plan and Findings of Facts...............................................71
         10.9     Bonding, Insurance and Indemnity...............................................................71

ARTICLE XI
AMENDMENT, TERMINATION, MERGER, CONSOLIDATION
AND ADOPTION.....................................................................................................73

         11.1     Permanency of Plan.............................................................................73
         11.2     Right to Amend Plan............................................................................73
         11.3     Right to Terminate Plan........................................................................74
         11.4     Termination of Participation in Plan by Employer other than Company............................75
         11.5     Merger, Consolidation, or Transfer of Assets...................................................75
         11.6     Adoption of Plan by Controlled Group Members...................................................76

ARTICLE XII
GENERAL PROVISIONS...............................................................................................78
         12.1     Participant's Rights to Employment, Etc........................................................78
         12.2     No Guarantee of Interests......................................................................78
         12.3     Standard of Conduct............................................................................78
         12.4     Allocation of Duties...........................................................................78
         12.5     Claims Procedure...............................................................................79
         12.6     Nonalienation or Assignment; QDRO's............................................................80
         12.7     Plan Continuance Voluntary.....................................................................82
         12.8     Payments to Minors and Others..................................................................82
         12.9     Location of Payee; Unclaimed Benefits..........................................................82
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         12.10    Governing Law..................................................................................82
         12.11    Correction of Participants' Accounts...........................................................82
         12.12    Action of Employer and Plan Administrator......................................................83
         12.13    Employer Records...............................................................................83
         12.14    Gender and Number..............................................................................83
         12.15    Headings.......................................................................................83
         12.16    Liability Limited..............................................................................83
         12.17    Prohibited Discrimination......................................................................83
         12.18    Legal References...............................................................................83
         12.19    Military Service...............................................................................83
         12.20    Electronic Means of Communication..............................................................83
         12.21    Plan Conversions...............................................................................84

ARTICLE XIII
SPECIAL RULES APPLICABLE TO TOP HEAVY PLAN YEARS.................................................................85

         13.1     Top-Heavy Provisions...........................................................................85
         13.2     Top-Heavy Special Definitions..................................................................86

APPENDIX I
SPECIAL PROVISIONS RELATING TO ANNUITY PAYMENTS..................................................................90

         1.1      Forms of Benefit for Certain Accounts..........................................................90
         1.2      Annuities......................................................................................91
         1.3      Death On or After Benefit Commencement Date....................................................91
         1.4      Valuation of Accounts for Payments.............................................................91
         1.5      Definitions....................................................................................92

APPENDIX II
SPECIAL PROVISIONS REGARDING MERGER OF THE
MRS. BOEHME'S HOLSUM BAKERY, INC. 401(k) RETIREMENT
PLAN WITH AND INTO THE PLAN......................................................................................93

         2.1      General Provisions.............................................................................93
         2.2      Separate Accounting............................................................................93
         2.3      Transfer of Plan Assets........................................................................93
         2.4      Conditions for Merger and Transfer.............................................................93
         2.5      Forms of Benefits for Boehme's Accounts........................................................94
         2.6      Benefits Upon Death............................................................................95
         2.7      Vesting........................................................................................95
         2.8      In-Service Withdrawals.........................................................................95
         2.9      Hours of Service...............................................................................96
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APPENDIX III
SPECIAL PROVISIONS REGARDING MERGER OF THE
HOLSUM BAKING COMPANY RETIREMENT PLAN
WITH AND INTO THE PLAN...........................................................................................97

         3.1      General Provisions.............................................................................97
         3.2      Separate Accounting............................................................................97
         3.3      Transfer of Plan Assets........................................................................97
         3.4      Conditions for Merger and Transfer.............................................................98
         3.5      Additional Forms of Benefit for Holsum Accounts................................................98
         3.6      Vesting........................................................................................98
         3.7      In-Service Withdrawals.........................................................................98
         3.8      Hours of Service...............................................................................99

APPENDIX IV
SPECIAL PROVISIONS REGARDING MERGER OF THE
SHIPLEY BAKING COMPANY 401(k) RETIREMENT PLAN
AND TRUST WITH AND INTO THE PLAN................................................................................100

         4.1      General Provisions............................................................................100
         4.2      Separate Accounting...........................................................................100
         4.3      Transfer of Plan Assets.......................................................................100
         4.4      Conditions for Merger and Transfer............................................................101
         4.5      Additional Forms of Benefit for Shipley Accounts..............................................101
         4.6      Benefits Upon Death...........................................................................102
         4.7      Vesting.......................................................................................102
         4.8      In-Service Withdrawals........................................................................102
         4.9      Hours of Service..............................................................................103

APPENDIX V
SPECIAL PROVISIONS REGARDING MERGER OF THE
FRANKLIN BAKING COMPANY, INC. PROFIT SHARING
PLAN AND THE FRANKLIN BAKING COMPANY, INC. 401(k)
RETIREMENT SAVINGS PLAN WITH AND INTO THE PLAN..................................................................104

         5.1      General Provisions............................................................................104
         5.2      Separate Accounting...........................................................................104
         5.3      Transfer of Plan Assets.......................................................................104
         5.4      Conditions for Merger and Transfer............................................................105
         5.5      Additional Forms of Benefit for Franklin Accounts.............................................105
         5.6      Vesting.......................................................................................105
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         5.7      In-Service Withdrawals........................................................................105
         5.8      Hours of Service..............................................................................105

APPENDIX VI
SPECIAL PROVISIONS REGARDING MERGER OF THE
PIES, INC. RETIREMENT SAVINGS PLAN WITH AND INTO THE PLAN.......................................................106

         6.1      General Provisions............................................................................106
         6.2      Separate Accounting...........................................................................106
         6.3      Transfer of Plan Assets.......................................................................106
         6.4      Conditions for Merger and Transfer............................................................106
         6.5      Vesting.......................................................................................107
         6.6      In-Service Withdrawals........................................................................107
         6.7      Hours of Service..............................................................................107

EXHIBIT A TO FLOWERS INDUSTRIES, INC.
401(K) RETIREMENT SAVINGS PLAN..................................................................................108
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                            FLOWERS INDUSTRIES, INC.
                         401(k) RETIREMENT SAVINGS PLAN

                                    PREAMBLE

         This Flowers Industries, Inc. 401(k) Retirement Savings Plan (the
"Plan") and the Trust which forms a part of the Plan, are intended to be and to
remain qualified and exempt from taxation under Sections 401 and 501 of the
Internal Revenue Code of 1986, and shall be interpreted and administered in such
manner as shall be necessary to carry out this intention.

         The original effective date of the Plan was April 1, 1995.

         The Plan is herein amended and restated in order to comply with
applicable provisions of the Uruguay Round Agreements Act, the Uniformed
Services Employment and Reemployment Rights Act of 1994, the Small Business Job
Protection Act of 1996, the Taxpayer Relief Act of 1997, and the Internal
Revenue Service Restructuring and Reform Act of 1998.

         The effective date of the amendment and restatement of this Plan is
generally January 1, 1997, and the amendment and restatement shall apply only to
a Participant who is credited with an Hour of Service on or after that date,
except as may be otherwise stated herein. The rights and benefits of a
Participant who is not credited with an Hour of Service on or after January 1,
1997 shall be determined in accordance with the provisions of the Plan as in
effect on the Participant's termination of employment with the Employer.

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                                    ARTICLE I

                                   DEFINITIONS

         The following words and phrases as used in this Plan shall have the
meanings set forth in this Article unless a different meaning is clearly
required by the context:

         1.1      Account shall mean a separate account which is established and
maintained for a Participant (or his Beneficiary) and to which contributions
made under this Plan which are allocated to such Participant, if any, and
earnings or losses thereon, if any, shall be credited. See Section 6.1 herein.

         1.2      ACP Contributions.  See Section 3.7(b)(iii) of this Plan.

         1.3      Actual Deferral Percentage. See Section 3.6(b)(ii) of this
Plan.

         1.4      ADP Contributions.  See Section 3.6(b)(iii) of this Plan.

         1.5      Allocation Participant shall, for a Plan Year, mean those
Participants who are employed with the Employer on the last day of the Plan
Year.

         1.6      Annual Additions.  See Section 4.2(a) of this Plan.

         1.7      Average Actual Deferral Percentage. See Section 3.6(b)(i) of
this Plan.

         1.8      Average Contribution Percentage. See Section 3.7(b)(i) of this
Plan.

         1.9      Beneficiary shall mean any person or persons, including a
trust for the benefit of individuals, last designated in writing by a
Participant pursuant to the provisions and conditions of Section 8.2(c), who is
or may become entitled to a benefit hereunder. If, at any time, no Beneficiary
has been validly designated by the Participant, or the Beneficiary validly
designated by the Participant is no longer living or no longer exists, whichever
is applicable, then the Participant's Beneficiary shall be deemed to be the
person or persons in the first of the following classes of beneficiaries with
one or more members of such class surviving or in existence as of the
Participant's death, and in the absence thereof, the Participant's estate:

                  (a)      the Participant's Surviving Spouse; or

                  (b)      the Participant's lineal descendants, per stirpes.

         1.10     Benefit Commencement Date means the date of the distribution
determined pursuant to the provisions of Article VIII herein.

                                       2
<PAGE>   12

         1.11     Code shall mean the Internal Revenue Code of 1986, as the
same may be amended from time to time.

         1.12     Company shall mean Flowers Industries, Inc., its successors
and assigns, and any other corporation, partnership or sole proprietorship into
which the Company may be merged or consolidated or to which all or substantially
all of its assets may be transferred unless such organization indicates in
writing that it does not approve of such automatic succession.

         1.13     Company Basic Contributions shall mean Employer contributions,
if any, made to this Plan pursuant to Section 3.1(e) of this Plan, and shall be
allocated pursuant to Section 3.1(e)(ii) hereof.

         1.14     Company Basic Contributions Account shall mean the Account of
a Participant to which are credited any Company Basic Contributions allocated
to the Participant each Plan Year under Section 3.1(e) of this Plan.

         1.15     Compensation.

                  (a) General Definition. Subject to subsections (b) through (e)
         below, Compensation for a Plan Year with respect to an Employee shall
         mean "compensation" as that term is defined in Code ss.415(c)(3) and
         Treas. Reg. ss.1.415-2(d)(1) and (2) and paid by an Employer to such
         Employee.

                  (b) Safe Harbor Exclusions. Notwithstanding the provisions of
         subsection (a) above, none of the following items shall be included in
         the definition of Compensation, whether or not includable in taxable
         gross income:

                           (i)      reimbursement or other expense allowances;

                           (ii)     fringe benefits (cash and noncash);

                           (iii)    moving expenses;

                           (iv)     deferred compensation;

                           (v)      welfare benefits;

         and, additionally, solely with respect to Highly Compensated Employees:

                           (vi) amounts received from the exercise of any
                  nonqualified stock options issued by an Employer;

                           (vii) amounts received from the sale or exchange of
                  stock transferred pursuant to the exercise of an incentive
                  stock option; and

                                       3
<PAGE>   13

                  (viii) amounts required to be reported as income pursuant to
         Code ss.7872.

         (c)      Non-Safe Harbor Exclusions. Notwithstanding the provisions of
subsection (a) above, and in addition to those items listed in subsection (b)
above, none of the following items shall also be included in the definition of
Compensation, whether or not includable in taxable gross income:

                  (i)      job injury benefits pay;

                  (ii)     sales contest prizes and safety contest prizes;

                  (iii)    longevity pay;

                  (iv) restricted stock dividends, equity incentive award
         dividends, and gain from purchase or receipt of stock or other property
         or cash pertaining to either type of award; and

                  (v)      lump sum bonus.

         (d)      Salary Reduction Arrangements. Notwithstanding the preceding
subsections of this Section, Compensation shall include any amount which is
contributed by an Employer pursuant to a salary reduction agreement and which is
not includable in the gross income of the Employee under Code ss.ss.125,
402(e)(3), 402(h) or 403(b).

         (e)      Limitation. The annual Compensation of each Employee taken
into account in determining contributions or benefits under the Plan for any
Plan Year shall not exceed the applicable "annual compensation limit" (as
defined in Code ss. 401(a)(17)) for the calendar year in which the Plan Year
begins. If the Plan determines Compensation for a period of time that contains
fewer than 12 calendar months, the above limitation is to be proportionately
reduced; provided, however, no proration is required for Employees who are
covered under the Plan for less than 1 full year if the contributions under the
Plan are based on Compensation for a period of at least 12 months.

         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 by the Commissioner for increases in the cost of living in accordance
with section 401(a)(17)(B) of the Internal Revenue Code. The cost-of-living
adjustment in effect for a calendar year applies to any period, not exceeding 12
months, over which compensation is determined (determination period) beginning
in such calendar year.

         For Plan Years beginning on or after January 1, 1994, any reference in
this Plan to the limitation under section 401(a)(17) of the Code shall mean the
OBRA '93 annual compensation limit set forth in this provision.

                                       4
<PAGE>   14

                  (f) Special Provisions. The term Compensation may be specially
         defined for purposes of certain provisions of this Plan. See, e.g.,
         Sections 1.41(g)(iv), 1.45(b), 3.6(b)(iv), 3.7(b)(iv), 4.2(b),
         13.1(a)(ii) and 13.2(f) of this Plan.

         1.16     Contribution Percentage.  See Section 3.7(b)(ii) of this Plan.

         1.17 Controlled Group shall mean the Company and any other entity which
is required to be aggregated with the Company pursuant to Code ss.ss.414(b),
(c), (m) or (o).

         1.18     Defined Benefit Fraction.  See Section 4.2(c) of this Plan.

         1.19     Defined Contribution Dollar Limitation. See Section 4.2(d) of
this Plan.

         1.20     Defined Contribution Fraction. See Section 4.2(e) of this
Plan.

         1.21     Determination Date.  See Section 13.2(d) of this Plan.

         1.22     Disabled shall mean unable to engage in any substantial
gainful activity by reason of any medically determinable physical or mental
impairment arising after an Employee has become a Participant and while employed
by an Employer resulting from demonstrable injury or disease that can be
expected to continue for an indefinite period of greater than 12 months or to
result in death and which prevents the Participant from engaging in his
occupation or performing any gainful occupation for which he is qualified by
reason of education, training or experience as determined by a qualified
physician selected by the Plan Administrator.

         1.23     Effective Date shall mean the day on which this amended and
restated Plan becomes effective, which shall be January 1, 1997. The original
effective date of the Plan was April 1, 1995.

         1.24     Election shall mean the election made by an Eligible Employee
to have the Employer make Elective Contributions on behalf of such Employee
pursuant to the provisions of Section 3.5 of this Plan. The Election may be made
by means of instructions provided by the Employee pursuant to any voice-response
system utilized by the Plan, and any hard copy confirmation of such verbal
instructions, as well as on any written form provided by the Plan Administrator
for said purpose.

         1.25     Election Period shall mean, for each Participant, his payroll
period.

         1.26     Elective Contributions shall mean Employer contributions, if
any, made to this Plan pursuant to Section 3.1(a) of this Plan that were subject
to a cash or deferred election under which, pursuant to Section 3.5 of this
Plan, an Eligible Employee could elect to have the Employer either contribute an
amount to this Plan or provide such amount to the Eligible Employee in cash or
in the form of some other taxable benefit. Elective Contributions shall be
allocated to Eligible Employees pursuant to Section 3.1(a)(ii) of this Plan.

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<PAGE>   15

         1.27     Elective Contributions Account shall mean the Account of a
Participant to which are credited any Elective Contributions allocated to the
Participant each Plan Year under Section 3.1(a) of this Plan.

         1.28     Elective Deferrals shall mean:

                  (a) Any elective contribution (as defined in Treas. Reg.
         ss.1.401(k)-1(g)(3)) by a given individual under any qualified cash or
         deferred arrangement (as defined in Code ss.401(k)) to the extent such
         contribution is not includible in the individual's gross income for the
         taxable year on account of Code ss.402(e)(3), including Elective
         Contributions to this Plan.

                  (b) Any employer contribution on behalf of a given individual
         to a simplified employee pension (as defined in Code ss.408(k)) to the
         extent such contribution is not includible in the individual's gross
         income for the taxable year on account of Code ss.402(h)(1)(B).

                  (c) Any employer contribution on behalf of a given individual
         to an annuity contract under Code ss.403(b) pursuant to a salary
         reduction agreement (within the meaning of Code ss.3121(a)(5)(D)) to
         the extent such contribution is not includible in the individual's
         gross income for the taxable year on account of Code ss.403(b).

                  (d) Any employee contribution by a given individual which is
         designated as deductible under a trust described in Code ss.501(c)(18),
         to the extent that such contribution is deductible from such
         individual's income for the taxable year on account of Code
         ss.501(c)(18).

         1.29     Eligibility Computation Period shall mean, for purposes of
determining Years of Eligibility Service and One-Year Breaks in Service for
eligibility, the following:

                  (a) The initial Eligibility Computation Period is the 12
         consecutive month period beginning on the Employee's Employment
         Commencement Date.

                  (b) The succeeding 12-consecutive-month Eligibility
         Computation Periods commence with the first plan year which commences
         prior to the first anniversary of the Employee's employment
         commencement date regardless of whether the Employee is entitled
         to be credited with 1,000 hours of service during the initial
         Eligibility Computation Period. An Employee who is credited with 1,000
         hours of service in both the initial Eligibility Computation Period and
         the first Plan Year which commences prior to the first anniversary of
         the Employee's initial Eligibility Computation Period will be credited
         with two Years of Eligibility Service.

                  (c) In the case of a reemployed Employee, the Eligibility
         Computation Period of such Employee after the Employee's date of
         reemployment shall commence on his reemployment date.

                                       6
<PAGE>   16

         1.30     Eligible Employee.

                  (a) In General. Eligible Employee shall mean an Employee (i)
         who is employed by an Employer, and (ii) who is eligible to participate
         in this Plan and become a Participant for all or a portion of a Plan
         Year pursuant to Article II of this Plan. (Employees described in
         subsections (c) through (f) of Section 2.1 shall not be Eligible
         Employees while such description is applicable.)

                  (b) Special Rules. Solely for purposes of applying the
         discrimination tests in Article III associated with ADP Contributions
         and ACP Contributions, an Eligible Employee generally means an Employee
         who is directly or indirectly eligible to make Elective Contributions
         and receive an allocation of Matching Elective Contributions under the
         Plan for a Plan Year. An Employee who would be eligible to make
         Elective Contributions or receive an allocation of Matching Elective
         Contributions but for a suspension due to a hardship withdrawal or an
         election not to participate in the Plan, is treated as an Eligible
         Employee for purposes of applying the discrimination tests in Article
         III associated with ADP Contributions and ACP Contributions. An
         Employee will also be considered an Eligible Employee for such tests
         even though the Employee does not receive additional Annual Additions
         because of an Excess Amount.

         1.31     Eligible Highly Compensated Employee shall mean an Eligible
Employee who is also a Highly Compensated Employee.

         1.32     Employee shall mean a person who performs services for a
member of the Controlled Group and who is a common law employee of such
Controlled Group member and any Self-Employed Individual who is treated as
an employee of a member of the Controlled Group pursuant to Code ss.401(c)(1).
The term Employee shall also include any Leased Employee of a Controlled Group
member. The term "Employee" shall not include an individual who provides
services to the Employer or another Controlled Group member pursuant to a
contractual arrangement with another entity, but who is not deemed to
constitute a Leased Employee.

         1.33     Employer shall mean the Company and each member of the
Controlled Group which has adopted this Plan pursuant to Section 11.6 herein.
See also Section 4.2(f) for a special definition applicable in Article IV.

         1.34     Employment Commencement Date shall mean the date on which an
Employee first performs an Hour of Service (as defined in subsection (a) of
Section 1.43) for any member of the Controlled Group.

         1.35     Entry Date shall mean the first day of the payroll period
beginning on or after the first day of the calendar month following the
Eligibility Computation Period in which an Eligible Employee first completes
1 Year of Service.

         1.36     ERISA shall mean the Employee Retirement Income Security
Act of 1974, as the same may be amended from time to time.

                                       7
<PAGE>   17

         1.37     Excess Amount.  See Section 4.2(g) of this Plan.

         1.38     Excess Deferrals shall mean Elective Deferrals made by a
Participant for a calendar year in excess of the maximum amount specified in
Code ss.402(b)(1), as adjusted pursuant to Code ss.ss.402(g)(4) and (5),
applicable for such calendar year.

         1.39     Forfeitable Account shall mean a Participant's Matching
Elective Contributions Account and/or Employer Contribution Account.

         1.40     Highest Average Compensation. See Section 4.2(h) of this Plan.

         1.41     Highly Compensated Employee shall mean the following:

                  (a) An individual shall be a Highly Compensated Employee, with
         respect to a Plan Year, if the individual is described under either or
         both subsection (b) or subsection (c) below.

                  (b) An individual is described under this subsection (b) if
         the individual is performing services during the determination period
         for the Controlled Group and: (1) the individual received compensation
         from the Controlled Group during the look-back year in excess of
         $80,000 and was a member of the top-paid group for such look-back year;
         or (2) the individual was a 5-percent owner at any time during either
         or both the look-back year or the determination period.

                  (c) An individual is described under this subsection (c) if
         the individual was, at one time, an Employee of the Controlled Group
         and the individual separated from service (or was deemed to have
         separated from service pursuant to Treas. Reg. ss.1.414(q)-1T(Q&A-5))
         from the Controlled Group prior to the determination period, such
         individual performs no service for the Controlled Group during the
         determination period, and such individual is a "highly compensated
         employee" (as defined in Code ss.414(q)) for either the determination
         period during which the individual separated from service with the
         Controlled Group or any determination period ending on or after the
         individual's 55th birthday.

                  (d) For purposes of this Section, the applicable dollar
         amounts specified in clause (1) of subsection (b) shall be the
         applicable dollar amount prescribed in Code ss.ss.414(q)(1)(B) and
         shall be adjusted pursuant to the last sentence of Code ss.414(q)(1).

                  (e) For purposes of this Section the term "determination
         period" shall mean the respective Plan Year specified in subsection (a)
         above, and the term "look-back year" shall mean the 12-month period
         immediately preceding the determination period.

                  (f) In determining who is a Highly Compensated Employee, the
         following definitions shall apply:

                                       8
<PAGE>   18

                           (i) Top-paid group shall mean the top 20% of
                  Employees of the Controlled Group ranked on the basis of
                  compensation received during the determination period or
                  look-back year, as applicable. For purposes of determining the
                  number of Employees in the top-paid group, Employees described
                  in Treas. Reg. ss.1.414(q)-1T(Q&A-9)(b) are excluded.

                           (ii) 5-percent owner shall mean a 5-percent owner
                  determined pursuant to Treas. Reg. ss.1.416-1(T-17) and
                  (T-18). If an individual is a 5-percent owner at any time
                  during a determination period or look-back year, the
                  individual shall be considered a 5-percent owner for such
                  period or year.

                           (iii) Compensation shall mean compensation as defined
                  in Section 4.2(b) herein, except that compensation shall
                  include any amount which is contributed by the Controlled
                  Group pursuant to a salary reduction agreement and which is
                  not includible in the gross income of the Employee under Code
                  ss.ss.125, 402(a)(8) or 403(b).

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

         1.42     Highly Compensated Participant shall mean a Participant who
         is a Highly Compensated Employee.

         1.43     Hours of Service shall mean those hours calculated in
         accordance with the following provisions:

                  (a) An Employee shall receive credit for an Hour of Service
         for each hour for which he is paid or entitled to payment by the
         Employer for the performance of duties.

                  (b) An Employee shall also receive credit for an Hour of
         Service for each hour for which he is paid or entitled to payment by
         the Employer on account of a period of time during which no duties are
         performed (irrespective of whether the employment relationship has
         terminated) due to vacation, holiday, illness, incapacity (including
         disability), layoff, jury duty or military duty; provided, however,
         that:

                           (i) No more than 501 Hours of Service shall be
                  credited because of this subsection (b) to an Employee on
                  account of any single continuous period during which the
                  Employee performs no duties (whether or not said period occurs
                  in a single computation period), except as provided in
                  subsection (d) below;

                           (ii) An hour for which an Employee is directly or
                  indirectly paid or entitled to payment on account of a period
                  during which no duties are performed shall not be credited to
                  an Employee if said payment is made or due under a plan

                                       9
<PAGE>   19

                  maintained solely for the purpose of complying with applicable
                  worker's compensation, unemployment compensation, or
                  disability insurance laws; and

                           (iii) Hours of Service shall not be credited for a
                  payment which reimburses an Employee solely for medical or
                  medically related expenses incurred by the Employee.

         For purposes of subsection (b), a payment shall be deemed to be made by
         or due from the Employer regardless of whether said payment is made by
         or due from the Employer directly or indirectly through, among others,
         a trust fund or insurer to which the Employer contributes or pays
         premiums and regardless of whether contributions made or due to the
         trust fund, insurer or other entity are for the benefit of particular
         Employees or are on behalf of a group of Employees in the aggregate.

                  (c) An Employee shall also receive credit for an Hour of
         Service for each hour for which back pay, irrespective of mitigation of
         damages, is either awarded or agreed to by the Employer provided that
         no Hour of Service shall be credited pursuant both to this subsection
         (c) and subsections (a) or (b) above. Crediting of Hours of Service for
         back pay awarded or agreed to with respect to periods described in
         subsection (b) above shall be subject to the limitations set forth in
         that subsection.

                  (d) In addition to the Service for which an Hour of Service
         must be credited pursuant to subsections (a), (b) and (c) above, an
         Employee shall receive credit for an Hour of Service for:

                           (i) Each hour, whether or not said Employee is paid
                  therefor, during which he would otherwise perform an Hour of
                  Service, except for the fact that he is on an approved leave
                  of absence. If he does not return to work on or before the end
                  of his leave, service will be deemed to have terminated as of
                  the beginning of his leave; and

                           (ii) Each hour for which an Employee performs no
                  duties due to absence during any military service so long as
                  such hours are required to be taken into account under the
                  Selective Service and Training Act of 1940, as amended, the
                  Military Selective Service Act of 1967, as amended, and/or the
                  Vietnam Era Veteran's Readjustment Act of 1974, as amended, or
                  other applicable federal law.

                  (e) Each Employee for whom the Employer does not keep records
         of actual Hours of Service shall be credited with 45 Hours of Service
         for each week for which said Employee would be required to be credited
         with at least 1 Hour of Service, in accordance with this Section and
         applicable regulations promulgated by the Department of Labor.

                  (f) In determining and crediting to computation periods the
         number of Hours of Service to be credited to an Employee, the
         provisions of DOL Reg. ss.ss.2530.200b-2(b) and 2(c) are incorporated
         herein by reference.

                                       10
<PAGE>   20

         (g) If an Employee is absent from service with the Employer as a result
         of a maternity/paternity absence, then, solely for purposes of
         determining whether the Employee incurs a One Year Break in Service for
         purposes of eligibility to participate and vesting in benefits, the
         Employee will be credited with up to 501 Hours of Service with respect
         to the period of maternity/paternity absence. Such 501 Hours of Service
         shall be credited at the rate at which the Employee would have
         otherwise accrued Hours of Service but for the maternity/paternity
         absence, provided that, if the Plan Administrator is unable to
         determine the Hours of Service that would have otherwise been credited,
         such Hours of Service shall be credited at the rate of eight hours for
         each day of the maternity/paternity absence. Such 501 Hours of Service
         shall be credited only in the Eligibility Computation Period or Vesting
         Computation Period, as applicable, in which the Employee's
         maternity/paternity absence commences if the Employee would have
         incurred a One Year Break in Service in such Eligibility Computation
         Period or Vesting Computation Period, as applicable, but for the
         crediting of the additional Hours of Service. If such Hours of Service
         (not in excess of 501) are not credited to the Eligibility Computation
         Period or Vesting Computation Period, as applicable, in which the
         maternity/paternity absence commences pursuant to the immediately
         preceding sentence, such Hours of Service shall be credited to the next
         Eligibility Computation Period or Vesting Computation Period, as
         applicable, commencing after the maternity/paternity absence commences.
         For purposes of this subsection, the term "maternity/paternity absence"
         means an absence from service with the Employer by an Employee if the
         absence is caused:

                           (i) By reason of the pregnancy of the Employee;

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

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

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

                  (h) For purposes of this Section, employment with other
         members of the Controlled Group shall be considered employment with the
         Employer. In addition, in the case of a Leased Employee of any member
         of the Controlled Group, service with such member shall be considered
         employment with the Employer.

         1.44     Key Employee.  See Section 13.2(f) of this Plan.

         1.45     Leased Employee.

                  (a) Leased Employee shall mean any person (other than a common
         law employee of a member of the Controlled Group) who pursuant to an
         agreement between a member of the Controlled Group and any other person
         ("leasing organization") has performed services for a member of the
         Controlled Group (or for a member of the Controlled Group and related

                                       11
<PAGE>   21

         persons determined in accordance with Code ss.414(n)(6)) on a
         substantially full time basis for a period of at least one year, and
         such services are performed under primary direction and control of a
         member of the Controlled Group. Contributions or benefits provided a
         Leased Employee by the leasing organization which are attributable to
         services performed for a member of the Controlled Group shall be
         treated as provided by a member of the Controlled Group.

                  (b) A Leased Employee shall not, however, be considered an
         Employee of a member of the Controlled Group if: (i) such Employee is
         covered by a money purchase pension plan of his legal employer
         providing: (1) a nonintegrated employer contribution rate of at least
         10% of compensation (as defined in Code ss.415(c)(3), but including
         amounts contributed pursuant to a salary reduction agreement which are
         excludable from the Employee's gross income under Code ss.ss.125,
         402(a)(8), 402(h) or 403(b)), (2) immediate participation, and (3) full
         and immediate vesting; and (ii) Leased Employees do not constitute more
         than 20% of the Controlled Group's nonhighly compensated workforce. For
         purposes of this subsection (b), the term "nonhighly compensated
         workforce" means the total number of individuals (other than Highly
         Compensated Employees) who are either Employees of a member of the
         Controlled Group or Leased Employees of a member of the Controlled
         Group.

         1.46     Limitation Year.  See Section 4.2(i) of this Plan.

         1.47     Matching Elective Contributions shall mean Employer
contributions, if any, made to this Plan pursuant to Section 3.1(b)(i) of this
Plan and allocated to all Participants pursuant to Section 3.1(b)(ii) of this
Plan.

         1.48     Matching Elective Contributions Account shall mean the
Account of a Participant to which are credited any Matching Elective
Contributions allocated to the Participant under Section 3.1(b) of this Plan.

         1.49     Nonforfeitable Accounts shall mean a Participant's Elective
Contributions Account, Qualified Nonelective Contributions Account, Qualified
Matching Contributions Account and Rollover Contributions Account.

         1.50     Maximum Permissible Amount.  See Section 4.2(j) of this Plan.

         1.51     Normal Retirement Age shall mean age 65.

         1.52     Normal Retirement Date shall mean the first day of the
calendar month coincident with or next following the date the Participant
attains his Normal Retirement Age.

         1.53     One-Year Break in Service (or Break in Service) shall mean a
12-consecutive-month period (the Eligibility Computation Period or the Vesting
Computation Period, whichever the context requires) during which the Employee
does not complete more than 500 Hours of Service with the Employer.

                                       12
<PAGE>   22
         1.54    Participant shall mean an Eligible Employee who has met the
requirements of Article II for participation in this Plan and who is potentially
eligible to receive a benefit of any type from this Plan or whose Beneficiaries
are potentially eligible to receive a benefit of any type from this Plan, or a
former Employee who retains any Account balance in this Plan. An Eligible
Employee who has not completed the eligibility service requirement of Section
2.1(b) shall be treated as a Participant solely with respect to any Rollover
Contributions he made.

         1.55    Permissive Aggregation Group. See Section 13.2(b) of this Plan.

         1.56    Plan shall mean the Flowers Industries, Inc. 401(k) Retirement
Savings Plan, and all amendments to such plan made from time to time. This Plan
is intended to be a profit sharing plan within the meaning of Code ss.401(a) and
Treas. Reg. ss.1.401-1 under which contributions shall be made without regard to
current or accumulated profits as permitted by Code ss.401(a)(27)(A).

         1.57    Plan Administrator shall mean the person or persons appointed
by the President of the Company to administer the Plan pursuant to Article X
herein. If no such appointment is made, the Company shall be the Plan
Administrator.

         1.58    Plan Year shall mean the 12 consecutive month period for
keeping the books and records of the Plan, which shall be the calendar year.

         1.59    Present Value. See Section 13.2(e) of this Plan.

         1.60    Projected Annual Benefit. See Section 4.2(k) of this Plan.

         1.61    Qualified Matching Contributions shall mean Employer
contributions, if any, made to this Plan pursuant to Section 3.1(c)(i) of this
Plan and allocated to a certain group of Eligible Employees pursuant to Section
3.1(c)(ii) of this Plan.

         1.62     Qualified Matching Contributions Account shall mean the
Account of a Participant to which are credited any Qualified Matching
Contributions allocated to the Participant each Plan Year under Section 3.1(c)
of this Plan.

         1.63     Qualified Nonelective Contributions shall mean Employer
contributions, if any, made to this Plan pursuant to Section 3.1(d)(i) of this
Plan and allocated to a certain group of Eligible Employees pursuant to Section
3.1(d)(ii) of this Plan.

         1.64     Qualified Nonelective Contributions Account shall mean the
Account of a Participant to which are credited any Qualified Nonelective
Contributions allocated to the Participant in a given Plan Year under Section
3.1(d) of this Plan.

         1.65     Qualified Spousal Waiver shall mean a Participant's written
election, delivered to the Plan Administrator, signed by the Participant's
Spouse, and witnessed by a notary public or an authorized Plan representative,
which consents to the payment of all or a specified part of the Participant's
benefit to a named Beneficiary other than the Participant's Spouse. Such
election may

                                       13
<PAGE>   23

not be changed without Spousal consent (unless the consent expressly permits
designations by the Participant without further consent of the Spouse). A
Participant (but not the Participant's Spouse) may, however, revoke a Qualified
Spousal Waiver at any time prior to his Benefit Commencement Date by way of a
written signed statement to the Plan Administrator and a Qualified Spousal
Waiver shall not be effective at any time following delivery of such a
revocation to the Plan Administrator provided that such revocation is received
by the Plan Administrator prior to the Participant's Benefit Commencement Date.
If a Participant revokes a Qualified Spousal Waiver, the Participant's benefits
shall be payable under the terms and provisions of this Plan as if no Qualified
Spousal Waiver had ever been in existence.

         1.66    Required Aggregation Group. See Section 13.2(c) of this Plan.

         1.67    Required Beginning Date shall mean, with respect to a
Participant, the April 1 of the calendar year following the calendar year in
which the Participant attains age 70 1/2.

         1.68    Rollover Contributions shall mean contributions, if any, made
by an Eligible Employee to the Plan which qualify as a "rollover contribution"
within the meaning of Code ss.ss.402(c)(5), 403(a)(4) or 408(d)(3), or a direct
trustee-to-trustee transfer within the meaning of Code ss. 401(a)(31).

         1.69    Rollover Contributions Account shall mean the Account of a
Participant to which are credited the Rollover Contributions made by the
Participant in a given Plan Year pursuant to Section 3.2 of this Plan.

         1.70    Self-Employed Individual shall mean an individual who has
Earned Income for the taxable year from the trade or business for which the Plan
is established; also an individual who would have Earned Income but for the fact
that the trade or business has no net profits for the taxable year.

         1.71    Spouse shall mean the legally recognized spouse of a
Participant determined as of the Participant's Benefit Commencement Date, or, if
earlier, determined as of the Participant's date of death.

         1.72    Surviving Spouse shall mean the surviving Spouse of a deceased
Participant. To the extent required by a qualified domestic relations order, an
alternate payee under such order shall be treated as the Surviving Spouse of a
deceased Participant. See Section 12.6 herein.

         1.73    Top-Heavy Plan.  See Section 13.2(g) of this Plan.

         1.74    Top-Heavy Ratio.  See Section 13.2(a) of this Plan.

         1.75    Trust shall mean the trust accompanying the Plan hereby
created.

         1.76    Trust Agreement shall mean the agreement between the Trustee
                 and the Company creating the Trust accompanying the Plan.

                                       14
<PAGE>   24
         1.77    Trust Fund shall mean the assets of the Trust held by the
Trustee pursuant to the provisions of the Trust Agreement and the Plan.

         1.78    Trustee shall mean the entity, person or persons who have
entered into the Trust Agreement with the Company to act as trustee(s) of the
assets of the Plan.

         1.79    Valuation Date shall mean each day of the Plan Year as of which
Plan assets held in the Trust and the Account balances of Participants shall be
valued by the Trustee. The Valuation Dates of the Plan shall be the last day of
each calendar month.

         1.80    Vesting Computation Period shall mean, for purposes of
determining Years of Vesting Service and One-Year Breaks in Service for vesting,
the 12 consecutive month period coincident with the Plan Year.

         1.81    Year of Eligibility Service.

                  (a) In General. A Year of Eligibility Service shall mean an
         Eligibility Computation Period during which the Employee completes
         1,000 Hours of Service.

                  (b) Other Controlled Group Service. For purposes of this
         Section, employment with other members of the Controlled Group shall be
         considered employment with the Employer. In addition, in the case of a
         Leased Employee of any employing person or entity described in the
         preceding sentence, employment with such employer shall be considered
         employment with the Employer.

                  (c) Service with Predecessor Employer. For purposes of this
         Section, in any case in which the Employer maintains a plan of a
         predecessor employer, service for such predecessor shall be treated as
         service for the Employer in accordance with Code ss.414(a).

                  (d) Special Rules. See Article II for special rules relating
         to the determination of Years of Eligibility Service. In addition, the
         instrument by which an Employer adopts the Plan (in cases of adoptions
         subsequent to April 1, 1995) may contain special provisions with
         respect to credit for service rendered prior to the Employer's becoming
         a member of the Controlled Group.

         1.82     Year of Vesting Service.

                  (a) In General. A Year of Vesting Service shall mean a Vesting
         Computation Period during which an Employee completes 1,000 Hours of
         Service.

                  (b) Other Controlled Group Service. For purposes of this
         Section, employment with other members of the Controlled Group shall be
         considered employment with the Employer. In addition, in the case of a
         Leased Employee of any employing person or entity described in the
         preceding sentence, employment with such employer shall be considered
         employment with the Employer.

                                       15
<PAGE>   25

                  (c) Service with Predecessor Employer. For purposes of this
         Section, in any case in which the Employer maintains a plan of a
         predecessor employer, service for such predecessor shall be treated as
         service for the Employer in accordance with Code ss. 414(a).

                  (d) Special Rules. See Article V for special rules relating to
         the determination of Years of Vesting Service. In addition, the
         instrument by which an Employer adopts the Plan (in cases of adoptions
         subsequent to April 1, 1995) may contain special provisions with
         respect to credit for service rendered prior to the Employer's becoming
         a member of the Controlled Group.

                                       16
<PAGE>   26

                                   ARTICLE II

                          ELIGIBILITY FOR PARTICIPATION

         2.1 Initial Attainment of Participation Status.

         (a) Subject to the special rules of Sections 2.2 through 2.5 below, all
Employees who are Eligible Employees shall become Participants hereunder on the
first Entry Date coincident with or next following the date on which the
Employee satisfies the eligibility requirements set forth in subsection (b)
below, provided such Employee is still in the service of an Employer as an
Eligible Employee on such Entry Date.

         (b) Eligibility Requirements. For purposes of this Plan, the
eligibility requirements for participation in this Plan shall be as follows:

                  (i) An Employee must complete an Eligibility Computation
         Period during which the Employee receives credit for 1 Year of
         Eligibility Service.

                  (ii) In determining the Years of Eligibility Service completed
         by an Employee for purposes of paragraph (i) above, Years of
         Eligibility Service shall be determined pursuant to Sections 1.81, 2.2,
         2.3, and 2.5 of this Plan.

         (c) Leased Employees and Certain Independent Contractors Excluded.
Leased Employees shall not be Eligible Employees and shall not be eligible to
participate in this Plan while they remain Leased Employees notwithstanding any
provision of this Plan to the contrary. No individual shall be eligible to
participate if he is classified by a member of the Controlled Group as an
independent contractor performing services for the Controlled Group and as to
whom such member or members have determined in good faith that they (i) are not
required by law to, and do not pay, Federal Insurance Contributions Act taxes
with respect to such individual, or (ii) are required to pay taxes only by
reason of Code ss. 3121(d)(3).

         (d) Collective Bargaining Employees Excluded. Employees shall not be
Eligible Employees if they are included in a unit of employees covered by a
collective bargaining agreement between the representative of such Employees and
the Employer if retirement benefits were the subject of good faith bargaining
between such representative and the Employer. If, however, the collective
bargaining agents of any collective bargaining unit accept the Plan, the
employees who are members of such unit shall become Eligible Employees for the
period of any such acceptance and until it is revoked, should that occur.

         (e) Nonresident Aliens. Employees who are nonresident aliens and who
receive no earned income (within the meaning of Code ss.911(d)(2)) from the
Employer which constitutes income from sources within the United States (within
the meaning of Code ss.861(a)(3)) shall not be Eligible Employees and shall not
be eligible to participate in this Plan notwithstanding any provision of this
Plan to the contrary.

                                       17
<PAGE>   27

         (f) Distributors and Thrift Store Operators. Notwithstanding any
provision of the Plan to the contrary, individuals who are distributors or
thrift store operators and who have executed a written agreement with a member
of the Controlled Group for the distribution or sale of goods or products (and
any employees, agents or independent contractors of such distributors or thrift
store operators) shall not be eligible to participate in this Plan.

         2.2      Reemployment of Former Employees.

         (a) Any former Employee who terminated employment with the Controlled
Group prior to becoming a Participant hereunder shall, upon being rehired by the
Controlled Group as an Eligible Employee, receive credit for purposes of Years
of Eligibility Service for all service prior to his or her separation from
service, subject to subsections (b) and (c) below.

         (b) One Year Holdout. Any former Employee who terminated employment
prior to becoming a Participant hereunder and who has a One-Year Break in
Service shall not receive credit for service prior to such break in service
unless and until such Employee has completed a Year of Eligibility Service after
his return.

         (c) Rule of Parity. Any former Employee (i) who terminated employment
prior to becoming a Participant hereunder, (ii) who has one or more One-Year
Breaks in Service and (iii) for whom the number of consecutive One-Year Breaks
in Service prior to such Employee's reemployment equals or exceeds the greater
of 5 or the aggregate number of Years of Eligibility Service before such
One-Year Breaks in Service shall not receive credit for service prior to such
One-Year Breaks in Service.

         2.3      Reemployment of Former Participants.

         General Rule. Any former Participant who terminated employment with the
Controlled Group shall, upon being rehired by the Controlled Group as an
Eligible Employee, immediately become a Participant hereunder.

         2.4      Transfers to/from Eligible Class.

         (a) Exclusion After Participation. A Participant who ceases to be an
Eligible Employee, but who has not ceased to be an Employee, shall not share in
any contributions under Section 3.1 of this Plan until such Participant again
becomes an Eligible Employee. However, such Participant shall be entitled to
benefits in accordance with the other provisions of this Plan and shall continue
to earn Years of Eligibility Service and Years of Vesting Service nonetheless,
and amounts previously credited to the Participant's Accounts shall continue to
receive allocations of earnings and losses under Article VII of this Plan.

         (b) Participation After Exclusion. An Employee who has not been an
Eligible Employee but who becomes an Eligible Employee shall become a
Participant hereunder as

                                       18
<PAGE>   28

of the first Entry Date coincident with or next following the date on which the
Employee becomes an Eligible Employee.

         2.5     Family and Medical Leave Act. Any period while an Employee is
on a leave of absence under the Family and Medical Leave Act of 1993 will be
treated as continued service for the purpose of computing Years of Eligibility
Service.

                                       19
<PAGE>   29

                                   ARTICLE III

                          CONTRIBUTIONS AND ALLOCATIONS

         3.1     Employer Contributions. Each Employer may make contributions to
the Plan (all of which are hereby expressly conditioned on their deductibility
under Code ss.404) by making payments to the Trustee in one or more of the
methods described in subsections (a) through (e) below. Said contributions shall
be made in cash, or by payments of property acceptable to the Trustee if such
payments (i) are purely voluntary, (ii) do not relieve the Employer of an
obligation to make contributions to this Plan, and (iii) do not constitute
prohibited exchanges under ERISA ss.406(a)(1)(A)).

                  (a)      Elective Contributions.

                           (i) Amount. For each Election Period, the Employer
                  shall make Elective Contributions to this Plan in an amount
                  equal to the aggregate Elective Contributions elected by
                  Participants pursuant to Elections consistent with the
                  provisions of Section 3.5 of this Plan, subject to the
                  limitation on allocations pursuant to Article IV of this Plan.

                           (ii) Allocation. Elective Contributions elected by a
                  Participant pursuant to Elections consistent with the
                  provisions of Section 3.5 of this Plan shall, subject to the
                  limitations of Sections 3.5, 3.6, 3.8, 3.9, 3.10 and Article
                  IV of this Plan, be allocated to such Participant's Elective
                  Contributions Account. The Participant's salary or wages from
                  the Employer shall be reduced accordingly.

                  (b)      Matching Elective Contributions.

                           (i) Amount. For each Election Period, the Employer
                  shall make Matching Elective Contributions to this Plan in an
                  amount equal to the aggregate of the amounts to be allocated
                  to Participants under paragraph (ii) below.

                           (ii) Allocation. Matching Elective Contributions and
                  any forfeitures under Sections 3.5(f), 3.8(c) and 8.5 to be
                  reallocated for a Plan Year shall be allocated as of the date
                  contributed or for the Plan Year in which forfeited, as
                  appropriate, so that the amount allocated shall equal that
                  percentage, described in the relevant exhibit hereto for the
                  Employer in question, of the Participant's Elective
                  Contributions received during the Election Period (excluding
                  any Qualified Nonelective Contributions or Qualified Matching
                  Contributions treated as Elective Contributions under Section
                  3.6(b)(iii) of this Plan), subject to the limitations of
                  Sections 3.7, 3.8, 3.9, 3.10 and Article IV of this Plan. A
                  Participant need not remain employed as of the last day of the
                  Plan Year in order to receive a Matching Elective
                  Contribution. The stated percentage referred to in the first
                  sentence of this subsection and any other conditions or
                  provisions with respect to said contributions shall be set

                                       20
<PAGE>   30

                  forth in Exhibit A of this Plan with respect to each Employer
                  which elects to make Matching Elective Contributions.

                           (iii) Limitations Concerning Matching Elective
                  Contributions. In addition to the other conditions and
                  limitations set forth in this Plan, Matching Elective
                  Contributions which are, for a Plan Year, allocated to the
                  Matching Elective Contributions Account of a Participant who
                  is an Eligible Highly Compensated Employee, and which cause
                  the Plan to fail the Contribution Percentage Test of Section
                  3.7 of this Plan or the special limitation of Section 3.9 of
                  this Plan for such Plan Year shall be corrected pursuant to
                  Section 3.8. Furthermore, in the case of each Participant, no
                  Matching Elective Contributions shall be allocated to a
                  Participant's Matching Elective Contributions Account which
                  would cause the Plan to fail to satisfy the limitations of
                  Article IV of this Plan.

                  (c)      Qualified Matching Contributions.

                           (i) Amount. For each Plan Year, the Employer may make
                  Qualified Matching Contributions to this Plan in an amount
                  which shall be determined solely in the discretion of the
                  Company, and which shall be used to satisfy the Deferral
                  Percentage Test of Section 3.6 of this Plan and/or the
                  Contribution Percentage Test of Section 3.7 of this Plan.

                           (ii) Allocation. Qualified Matching Contributions for
                  a Plan Year shall be allocated as of the date contributed to
                  the Qualified Matching Contributions Account of each
                  Allocation Participant who is not a Highly Compensated
                  Participant in proportion to the ratio which his or her
                  Elective Contributions for such Plan Year bears to the total
                  of all such contributions of all such Allocation Participants
                  for such Plan Year, subject to the limitations of Sections 3.7
                  and 3.9 and Article IV of this Plan.

                  (d)      Qualified Nonelective Contributions.

                           (i) Amount. For each Plan Year, the Employer may make
                  Qualified Nonelective Contributions to this Plan in an amount
                  which shall be determined solely in the discretion of the
                  Company, and which shall be used to satisfy the Deferral
                  Percentage Test of Section 3.6 of this Plan, the Special
                  Limitation of Section 3.9 of this Plan and/or the Contribution
                  Percentage Test of Section 3.7 of this Plan.

                           (ii) Allocation. Qualified Nonelective Contributions
                  for a Plan Year shall be allocated as of the last day of such
                  Plan Year to the Qualified Nonelective Contributions Account
                  of each Allocation Participant who is not a Highly Compensated
                  Participant in proportion to the ratio which his or her
                  Compensation during the Plan Year bears to the total
                  Compensation during such period of all such Participants
                  subject to the limitations of Article IV of this Plan.

                                       21
<PAGE>   31

                  (e)      Company Basic Contributions.

                           (i) Amount. Each Employer may, in lieu of or in
                  addition to the contributions described in subsections (a)
                  through (d) above, elect to make contributions on another
                  legally permissible basis to the Plan for the benefit of those
                  Participants who are employed by said Employer. In said event,
                  the Employer shall execute a description of the special
                  contribution formula which shall be included in its adopting
                  resolution referred to in Section 11.6, attached hereto, and
                  shall be reflected on Exhibit A to this Plan.

                           (ii) Allocation. In the event that an Employer shall
                  elect to make contributions pursuant to subparagraph (i) of
                  this subsection (e), said contributions shall be allocated to
                  Participants' accounts as described in each case in Exhibit A,
                  which may contain any other special provisions or definitions
                  relevant thereto.

         In no event shall the aggregate contributions made by the Employer
         under this Section exceed the amount deductible under Code ss.404. All
         allocations to be made under this Section shall be subject to the
         provisions of Section 13.1(a) of this Plan, if applicable.

         3.2      Employee Contributions.

                  Rollover Contributions. Each Eligible Employee may, without
         regard to whether such Eligible Employee is a Participant under this
         Plan and subject to the consent of the Plan Administrator based on
         satisfying the requirements of this subsection, make one or more
         Rollover Contributions which shall be allocated to the Eligible
         Employee's Rollover Contribution Account if the Rollover Contribution
         is:

                  (a) all or any portion of a distribution which is an "eligible
         rollover distribution" within the meaning of Code ss.402(c)(4);

                  (b) a distribution which is a "rollover contribution" within
         the meaning of Code ss.408(d)(3)(A)(ii) (or a "partial rollover" within
         the meaning of Code ss.408(d)(3)(D) and meeting the requirements
         therein);

                  (c) all or any portion of a distribution which is a "rollover
         amount" within the meaning of Code ss.403(a)(4); or

                  (d) in cash only, except that those Participants who direct a
         rollover from the Flowers Industries, Inc. Employee Stock Ownership
         Plan may rollover Company stock received from that plan.

         The Plan Administrator shall have the right to reject any Rollover
         Contribution which it determines in its sole judgment does not qualify
         under the above-referenced provisions. Any Rollover Contributions
         accepted by the Plan Administrator shall be promptly remitted to the
         Trustee to be held in a Rollover Contribution Account for the Eligible
         Employee's sole

                                       22
<PAGE>   32

         benefit, and shall be nonforfeitable at all times, but otherwise
         subject to all of the terms and provisions of this Plan, including but
         not limited to, restrictions upon availability.

         3.3     Time of Payment of Contributions. Employer contributions made
under Section 3.1 of this Plan shall be made for each Plan Year within the time
prescribed by law (including extensions thereof) for filing the Employer's
federal income tax return for the Employer's taxable year ending with or within
the Plan Year and shall actually be paid to the Trustee no later than the
12-month period immediately following the Plan Year to which such contributions
relate. Elective Contributions and Rollover Contributions under Section 3.2 of
this Plan shall be remitted to the Trustee as of the earliest date on which such
amounts can reasonably be segregated from the Employer's general assets, but in
any event not later than the 15th business day after the end of the calendar
month in which such Contributions are withheld or would otherwise have been paid
to the Participant.

         3.4     Return of Contributions. All contributions made to the Trustee
shall be irrevocable except as follows:

                  (a) Mistake of Fact. If an Employer contribution is made by an
         Employer under a mistake of fact, the amount of such contribution
         described in subsection (d) below shall be returned to the Employer
         within one year after the payment of said contribution.

                  (b) Deductibility Condition. All contributions of the Employer
         made to this Plan are hereby expressly conditioned on their
         deductibility under Code ss.404; if an Employer contribution is
         disallowed as a deduction under Code ss.404, the amount of the
         contribution described in subsection (d) below shall be returned to the
         Employer within one year after the disallowance of the deduction.

                  (c) Initial Qualification. All contributions made to this Plan
         prior to the receipt of an initial determination from the Internal
         Revenue Service that the Plan is qualified under Code ss.401(a) are
         hereby expressly conditioned on the initial qualification of the Plan
         under Code ss.401, and if a timely application for a determination has
         been made to the Internal Revenue Service by the Employer, but is
         denied, then said contribution shall be returned to the Employer within
         one year after the date of said denial of qualification of the Plan.

                  (d) Amount Returned. For purposes of subsections (a) and (b)
         above, the amount which may be returned to the Employer is the excess
         of (i) the amount contributed over (ii) the amount that would have been
         contributed had there not occurred a mistake of fact or a mistake in
         determining the deduction. Earnings attributable to such amount will
         not be returned to the Employer, but losses attributable thereto will
         reduce the amount so returned. Furthermore, if the return of an amount
         attributable to a mistaken contribution would cause the accrued benefit
         of any Participant to be reduced to less than it would have been had
         the mistaken amount not been contributed, then the amount to be
         returned to the Employer will be limited so as to avoid such reduction.

                                       23
<PAGE>   33

         3.5      Provisions Regarding Elective Contributions.

                  (a) Elective Contribution Elections. Each Eligible Employee
         may make an Election by which the Eligible Employee shall state the
         percentage (in whole percentages) of his Compensation which shall
         constitute his Elective Contribution applicable to each paycheck
         received within said Election Period. Said amount shall be contributed
         to his Elective Contribution Account by the Employer rather than paid
         to the Eligible Employee as taxable cash compensation. The maximum
         Elective Contribution that may be elected by an Eligible Employee for
         any Election Period shall not exceed 15% of the Eligible Employee's
         Compensation received during such Election Period and the minimum
         percentage shall be one percent (1%) of said Compensation. Any
         Participant who was a Highly Compensated Employee on the last day of
         the prior Plan Year and is a Highly Compensated Employee during the
         current Plan Year shall not be permitted to make Elective Contributions
         for a given Plan Year in excess of an amount determined by the Plan
         Administrator and communicated to said Employees. If an Eligible
         Employee has an Elective Contribution election in effect for an
         Election Period, such election automatically shall apply for the next
         succeeding Election Periods unless the Eligible Employee modifies or
         revokes the election in accordance with this Section. The Employer
         shall contribute to the Elective Contribution Account of each Eligible
         Employee the amount specified in an Eligible Employee's Elective
         Contribution election for so long as such election is in effect.

                  (b) Effective Time of Initial Elections or Modification of
         Elective Contribution Elections. An Eligible Employee may make an
         Election which changes the percentage of the Eligible Employee's
         Compensation to be deferred as an Elective Contribution. Any such
         modification will become effective as soon as reasonably practicable
         after said Election is made.

                  (c) Revocation of Elective Contribution Election. An election
         to revoke Elective Contributions may be made at any time, and shall be
         effective as soon as practicable after receipt of said election by the
         Plan Administrator. An Eligible Employee who revokes his Elective
         Contribution election may file a new Elective Contribution election to
         be effective prior to the first Election Period beginning after the
         date the Eligible Employee revoked his Elective Contribution election.

                  (d) Procedure for Making Elections. The Plan Administrator
         shall have complete discretion to adopt and revise procedures to be
         followed in making Elective Contribution elections. Such procedures may
         include, but are not limited to, the format of the Election Forms, if
         any, the ability of Participants to make elections orally or
         telephonically, the deadline for making Elective Contribution elections
         and for requesting a modification or revocation of an Elective
         Contribution election, and the procedures for approval of Elective
         Contribution elections; provided, however, that no election may be made
         to defer as an Elective Contribution any amount of Compensation that
         has already been paid to a Eligible Employee. Any procedures adopted by
         the Plan Administrator which have been set forth in writing and
         communicated to Eligible Employees that are inconsistent with the
         deadlines

                                       24
<PAGE>   34

         specified in this Section shall supersede such provisions of this
         Section without the necessity of a Plan amendment, and shall be applied
         in a uniform and nondiscriminatory manner.

                  (e) Elective Contribution Limitations. Notwithstanding any
         provision of this Plan to the contrary, an Eligible Employee shall not
         be allowed to elect to make, and may not make, Elective Contributions
         which, in the aggregate during a calendar year, exceed the maximum
         amount specified in Code ss.402(g)(1), as adjusted pursuant to Code
         ss.ss.402(g)(4) and (5), applicable to such calendar year.

                  (f) Return of Elective Deferrals; Correcting Distributions. To
         the extent that an Eligible Employee elects during a calendar year to
         make Elective Deferrals under a combination of this Plan and some other
         plan, arrangement or annuity in excess of the maximum amount specified
         in Code ss.402(g)(1), as adjusted pursuant to Code ss.402(g)(4) and
         (5), applicable to such calendar year, the Plan Administrator, sua
         sponte or upon written request of the Eligible Employee received by
         March 1 of the following calendar year, shall direct the Trustee to
         distribute, on or after January 1 of such following calendar year, but
         in no event later than April 15 of such following calendar year, to
         such Eligible Employee the portion of such Eligible Employee's Elective
         Contributions made during the calendar year which the Plan
         Administrator determines should be considered an Excess Deferral or
         which the Eligible Employee has designated as an Excess Deferral in
         such written request. Simultaneously therewith, the Matching Elective
         Contributions attributable to such portion of the Eligible Employee's
         Elective Contributions made during the calendar year shall be forfeited
         and held in a suspense account to be used to reduce the amount of
         future Matching Elective Contributions.

                  (g) Coordination with other Provisions. Any Elective
         Contributions designated as an Excess Deferral under subsection (f)
         above which are returned to the Participant pursuant to subsection (f)
         shall nonetheless be included as Elective Contributions for purposes of
         the Deferral Percentage Test specified in Section 3.6 of this Plan
         unless such Participant is not a Highly Compensated Participant, and
         may be distributed without regard to any notice or consent otherwise
         required by the terms of this Plan. The portion of a Participant's
         Elective Contributions made during a calendar year which has been
         designated as an Excess Deferral and which is to be distributed under
         subsection (f) above shall be reduced by any excess contributions (as
         determined under Section 3.8(c) of this Plan) previously distributed
         under Section 3.8(a) of this Plan with respect to such Participant for
         the Plan Year beginning with or within such calendar year.

                  (h) Other Limitations Concerning Elective Contributions. In
         addition to the other conditions and limitations set forth in this
         Plan, Elective Contributions which may, for a Plan Year, be allocated
         to a Participant's Account shall not be permitted, in the case of each
         Highly Compensated Participant, if they would cause the Plan to fail
         the Deferral Percentage Test specified in Section 3.6 of this Plan for
         such Plan Year, and, in the case of each Participant, if they would
         cause the Plan to fail to satisfy the limitations of Article IV of this
         Plan for such Plan Year.

                                       25
<PAGE>   35

         3.6      Limitation of Elective Deferrals.

                  (a) Deferral Percentage Test. The Deferral Percentage Test
         shall be satisfied for any Plan Year if the Average Actual Deferral
         Percentage for the Eligible Highly Compensated Employees for such Plan
         Year does not exceed the greater of (i) or (ii) as follows:

                           (i) The Average Actual Deferral Percentage for the
                  prior Plan Year for the Eligible Employees who are not Highly
                  Compensated Employees times 1.25; or

                           (ii)     The lesser of:

                                    (A) The Average Actual Deferral Percentage
                           for the prior Plan Year for the Eligible Employees
                           who are not Highly Compensated Employees times 2; or

                                    (B) The Average Actual Deferral Percentage
                           for the prior Plan Year for the Eligible Employees
                           who are not Highly Compensated Employees plus two
                           percentage points.

                  (b)      Definitions.

                           (i) Average Actual Deferral Percentage. For purposes
                  of this Section, the term "Average Actual Deferral Percentage"
                  of a group of Eligible Employees shall, for a Plan Year, mean
                  the numeric average of the Actual Deferral Percentages
                  calculated separately for each Eligible Employee in the group.

                           (ii) Actual Deferral Percentage. The Actual Deferral
                  Percentage of an Eligible Employee shall be obtained by
                  dividing the amount of ADP Contributions credited to the
                  Account of such Eligible Employee during such Plan Year by the
                  Eligible Employee's Compensation for the Plan Year, calculated
                  to the nearest one-hundredth of one percent. The Actual
                  Deferral Percentage of an Eligible Employee who has no ADP
                  Contributions credited to his Account during a Plan Year shall
                  be zero for such Plan Year.

                           (iii) ADP Contributions. "ADP Contributions" shall
                  mean the sum of Elective Contributions and, to the extent that
                  the Plan Administrator elects (uniformly with respect to all
                  Eligible Employees) to treat the following contributions as
                  Elective Contributions under Treas. Reg. ss.1.401(k)-1(b)(3)
                  and this paragraph (iii), Qualified Nonelective Contributions
                  and Qualified Matching Contributions. Any Qualified
                  Nonelective Contributions or Qualified Matching Contributions
                  which the Plan Administrator elects to treat as Elective
                  Contributions under the preceding sentence must not
                  discriminate in favor of Highly Compensated Employees within
                  the meaning of Code ss.401(a)(4).

                                       26
<PAGE>   36

                           (iv)     Compensation.

                                    (A) General Definition. Subject to
                           subparagraphs (B) through (D) below, for purposes of
                           this Section 3.6 Compensation for a Plan Year with
                           respect to an Employee shall mean the Employee's
                           "wages" as defined in Code ss. 3401(a) for purposes
                           of income tax withholding at the source paid by an
                           Employer 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 Code ss. 3401(a)(2)) and all
                           other payments of compensation (in the course of the
                           Employer's trade or business) for which the Employer
                           is required to furnish the Employee a written
                           statement under Code ss.ss. 6041(d), 6051(a)(3) and
                           6052 which are paid by the Employer to such Employee
                           for such Plan Year.

                                    (B) Safe Harbor Exclusions. Notwithstanding
                           the provisions of subparagraph (A) above, none of the
                           following items shall be included in the definition
                           of Compensation, whether or not includable in taxable
                           gross income:

                                    (1)      reimbursements or other expense
                                             allowances;

                                    (2)      fringe benefits (cash and noncash);

                                    (3)      moving expenses;

                                    (4)      deferred compensation;

                                    (5)      welfare benefits;

                           and, additionally, solely with respect to Highly
                  Compensated Employees:

                                    (6) amounts received from the exercise of
                           any nonqualified stock options issued by an Employer;

                                    (7) amounts received from the sale or
                           exchange of stock transferred pursuant to the
                           exercise of an incentive stock option; and

                                    (8) amounts required to be reported as
                           income pursuant to Code ss. 7872.

                                    (C) Salary Reduction Arrangements.
                           Notwithstanding the preceding subparagraphs of this
                           paragraph (iv), Compensation shall include any amount
                           which is contributed by the Employer pursuant to a
                           salary

                                       27
<PAGE>   37

                           reduction agreement and which is not includable in
                           the gross income of the Employee under Code ss.ss.
                           125, 402(e)(3), 402(h) or 403(b).

                                    (D) Limitation. Notwithstanding any
                           provision of this paragraph (iv) to the contrary
                           Compensation of an Eligible Employee shall not
                           include the Compensation of such Employee during a
                           period that the Employee is not an Eligible Employee
                           with respect to the Plan and shall be limited in the
                           manner provided in Section 1.15(e).

                  (c) Plan Aggregation Rules. In the case of an Eligible Highly
         Compensated Employee who is eligible to participate in more than one
         cash or deferred arrangement of the Controlled Group, the Actual
         Deferral Percentage for such Employee shall be calculated by treating
         all the cash or deferred arrangements in which the Eligible Highly
         Compensated Employee is eligible to participate (including this Plan)
         as one arrangement; provided, however, that plans that are not
         permitted to be aggregated under Treas. Reg. ss.1.401(k)-1(b)(3)(ii)(B)
         shall not be aggregated for this purpose. Furthermore, if any plan of
         the Controlled Group which is subject to Code ss.401(k) is aggregated
         with this Plan for purposes of Code ss.ss.401(a)(4) and 410(b), then
         all elective contributions (as defined in Treas. Reg.
         ss.1.401(k)-1(g)(3)) under such plan and this Plan shall be aggregated
         in applying the limitations of this Section.

                  (d) Failure to Satisfy Test. If this Plan does not or may not
         satisfy the Deferral Percentage Test of subsection (a) above for a Plan
         Year, the Plan Administrator shall take such action permitted under
         Sections 3.8 and 3.10 of this Plan as the Plan Administrator, in its
         sole discretion, shall determine necessary in order to ensure that the
         Plan satisfies such test for the Plan Year.

                  (e) Recordkeeping. The Plan Administrator shall, on behalf of
         the Employer, maintain such records as are necessary to demonstrate
         compliance with the Deferral Percentage Test of subsection (a) above
         for each Plan Year, including the extent to which any Qualified
         Nonelective Contributions and Qualified Matching Contributions are
         treated as Elective Contributions under paragraph (iii) of subsection
         (b) above.

         3.7      Limitation of Employee and Employer Matching Contributions.

                  (a) Contribution Percentage Test. The Contribution Percentage
         Test shall be satisfied for any Plan Year if the Average Contribution
         Percentage for the Eligible Highly Compensated Employees for such Plan
         Year does not exceed the greater of (i) or (ii) as follows:

                           (i) The Average Contribution Percentage for the prior
                  Plan Year for the Eligible Employees who are not Highly
                  Compensated Employees times 1.25 for the prior Plan Year; or

                                       28
<PAGE>   38

                           (ii)     The lesser of:

                                    (A) The Average Contribution Percentage for
                           the prior Plan Year for the Eligible Employees who
                           are not Eligible Highly Compensated Employees times
                           2; or

                                    (B) The Average Contribution Percentage for
                           the prior Plan Year for the Eligible Employees who
                           are not Eligible Highly Compensated Employees plus
                           two percentage points.

                  (b)      Definitions.

                           (i) Average Contribution Percentage. For purposes of
                  this Section, the term "Average Contribution Percentage" of a
                  group of Employees shall, for a Plan Year, mean the numeric
                  average of the Contribution Percentages calculated separately
                  for each Employee in the group.

                           (ii) Contribution Percentage. The Contribution
                  Percentage of an Eligible Employee shall be obtained by
                  dividing the amount of ACP Contributions credited to the
                  Account of such Employee during such Plan Year by the Eligible
                  Employee's Compensation for the Plan Year, calculated to the
                  nearest one-hundredth of one percent. The Contribution
                  Percentage of an Eligible Employee who has no ACP
                  Contributions credited to his Account during a Plan Year shall
                  be zero for such Plan Year.

                           (iii) ACP Contributions. "ACP Contributions" shall
                  mean the sum of Qualified Matching Contributions to the extent
                  that such contributions are not treated as Elective
                  Contributions under Treas. Reg. ss.1.401(k)-1(b)(5) and
                  Section 3.6(b)(iii) of this Plan, Matching Elective
                  Contributions and, to the extent that the Plan Administrator
                  elects (uniformly with respect to all Eligible Employees) to
                  treat the following contributions as "matching contributions"
                  under Treas. Reg. ss.1.401(m)-1(b)(5) and this paragraph (iii)
                  and such contributions are not treated as Elective
                  Contributions under Treas. Reg. ss.1.401(k)-1(b)(5) and
                  Section 3.6(b)(iii) of this Plan, Qualified Nonelective
                  Contributions, and any forfeitures which are reallocated under
                  Sections 3.5(f) or 3.8(c) as Matching Elective Contributions.
                  Any Qualified Nonelective Contributions which the Plan
                  Administrator elects to treat as "matching contributions" or
                  any Qualified Matching Contributions treated as ACP
                  Contributions under the preceding sentence must not
                  discriminate in favor of Highly Compensated Employees within
                  the meaning of Code ss.401(a)(4) and must satisfy the
                  provisions of Treas. Reg. ss.1.401(m)-1(b).

                           (iv) Compensation. For purposes of this Section,
                  Compensation shall mean Compensation as defined in Section
                  3.6(b)(iv) of this Plan.

                                       29
<PAGE>   39

                  (c) Plan Aggregation. In the case of an Eligible Highly
         Compensated Employee who is eligible to participate in two or more
         plans of the Controlled Group to which employee contributions (within
         the meaning of Treas. Reg. ss.1.401(m)-1(f)(7)) or matching
         contributions (within the meaning of Treas. Reg. ss.1.401(m)-1(f)(12)),
         or both are made, all such contributions on behalf of such Eligible
         Highly Compensated Employee must be aggregated for purposes of
         determining such Employee's Contribution Percentage; provided, however,
         that plans which are not permitted to be aggregated under Treas. Reg.
         ss.1.401(m)-1(b)(3)(ii) shall not be aggregated for this purpose.
         Furthermore, if any plan of the Controlled Group which is subject to
         Code ss.401(m) is aggregated with this Plan for purposes of Code
         ss.ss.410(b) and 401(a)(4), then all employee contributions (as defined
         in the preceding sentence) and all matching contributions (as defined
         in the preceding sentence) under such plan and this Plan shall be
         aggregated in applying the limitations of this Section.

                  (d) Failure to Satisfy Test. If this Plan does not or may not
         satisfy the Contribution Percentage Test of subsection (a) above for a
         Plan Year, the Plan Administrator shall take such action permitted
         under Sections 3.8 and 3.10 of this Plan as the Plan Administrator, in
         its sole discretion, shall determine necessary in order to ensure that
         the Plan satisfies such test for the Plan Year.

                  (e) Recordkeeping. The Plan Administrator shall, on behalf of
         the Employer, maintain such records as are necessary to demonstrate
         compliance with the Contribution Percentage Test of subsection (a)
         above for each Plan Year, including the extent to which any Qualified
         Nonelective Contributions and Qualified Matching Contributions are
         treated as ACP Contributions under paragraph (iii) of subsection (b)
         above.

         3.8     Corrections Required by Discrimination Tests. If the Deferral
Percentage Test of Section 3.6 of this Plan, the Contribution Percentage Test of
Section 3.7 of this Plan and/or the special limitation of Section 3.9 of this
Plan are applicable to this Plan and are not satisfied for a Plan Year, the Plan
Administrator, in its discretion, may use any combination of the methods in
subsections (a) and (b) below to satisfy any one or more of these tests or
limitations, except as otherwise provided below:

                  (a)      Distribution.

                           (i) Correcting Distributions. To the extent necessary
                  to satisfy the Applicable Test for any Plan Year in which such
                  test is not satisfied, the Plan Administrator shall direct the
                  Trustee to distribute to Highly Compensated Participants a
                  portion (determined in the manner set forth in subsections (c)
                  and/or (d) below) of their Applicable Contributions, together
                  with income allocable to such portions, after the close of
                  such Plan Year, but in no event later than the close of the
                  following Plan Year.

                                       30
<PAGE>   40

                           (ii)     Allocable Income or Loss.

                                    (A) General Rules. For purposes of paragraph
                           (i) above, the income or loss allocable to the
                           portion of a Participant's Applicable Contributions
                           made during a Plan Year shall, at any relevant time,
                           be determined by the following formula:

                                    income or loss =     E  x  I
                                                         -------
                                                            D

                           For purposes of applying the formula, E is the
                           portion of such Participant's Applicable
                           Contributions made during the Plan Year; D is the
                           balance in the Participant's Account consisting of
                           Applicable Contributions as of the beginning of the
                           Plan Year increased by the Participant's Applicable
                           Contributions for the Plan Year and I is the income
                           for the Plan Year allocable to the Participant's
                           total Applicable Contributions for the Plan Year. A
                           distribution occurring on or before the fifteenth day
                           of the month will be treated as having been made on
                           the last day of the preceding month, and a
                           distribution occurring after such fifteenth day will
                           be treated as having been made on the first day of
                           the next subsequent month.

                  (b) Contribution. To the extent necessary to satisfy the
         Applicable Test for any Plan Year in which such test is not satisfied,
         the Plan Administrator shall direct the Trustee to contribute to
         nonhighly compensated Participants, to the extent necessary, Qualified
         Nonelective Contributions, Qualified Matching Contributions, or both. A
         contribution under this paragraph must occur on or before 12 months
         after the close of the Plan Year to which the contribution relates.

                  (c) Determination of Excess Contributions. For purposes of
         paragraphs (a) and (b) above, the relevant portion of a Highly
         Compensated Participant's ADP Contributions for a Plan Year shall be
         equal to such Participant's excess contributions for such Plan Year.
         The excess contributions, and the portion of the excess contributions
         to be distributed, shall be calculated in the following manner:

                           (i) The excess contributions with respect to a Highly
                  Compensated Participant for a Plan Year are determined by
                  reducing the Elective Contributions of the Highly Compensated
                  Participant with the highest Actual Deferral Percentage by the
                  amount required to cause the Participant's Actual Deferral
                  Percentage to equal the Actual Deferral Percentage of the
                  Highly Compensated Participant with the next highest such
                  percentage. If a lesser reduction would enable the arrangement
                  to satisfy the Deferral Percentage Test, only this lesser
                  reduction will be made. This process must be repeated until
                  the Deferral Percentage Test would be satisfied.

                           (ii) The total of the reductions in the amounts of
                  Elective Contributions, determined in accordance with (i)
                  above, shall be determined.

                                       31
<PAGE>   41

                           (iii) After the total in (ii) above has been
                  determined, the Elective Contributions of the Highly
                  Compensated Participant with the highest dollar amount of
                  Elective Contributions shall be reduced by the amount required
                  to cause that Highly Compensated Participant's Elective
                  Contributions to equal the dollar amount of the Elective
                  Contributions of the Highly Compensated Participant with the
                  next highest dollar amount of Elective Contributions. This
                  amount is then distributed to the Highly Compensated
                  Participant with the highest dollar amount of Elective
                  Contributions. However, if a lesser reduction, when added to
                  the total dollar amount already distributed under this step
                  would equal the total excess contributions determined under
                  (ii) above, the lesser reduction amount is distributed to the
                  appropriate Participant.

                           (iv) If the total amount distributed under (iii)
                  above is less than the total excess contributions determined
                  under (ii) above, then the procedure described in (iii) is
                  repeated until the full amount of the excess contributions,
                  determined under (ii) above, has been distributed to
                  Participants.

                  (d) Determination of Excess Aggregate Contributions. For
         purposes of paragraph (a) above, the relevant portion of a Highly
         Compensated Participant's ACP Contributions for a Plan Year shall be
         equal to such Participant's excess aggregate contributions for such
         Plan Year. The excess aggregate contributions, and the portion of such
         excess aggregate contributions to be distributed, shall be calculated
         in the following manner:

                           (i) The excess aggregate contributions with respect
                  to a Highly Compensated Participant for a Plan Year are
                  determined by reducing the ACP Contributions of the Highly
                  Compensated Participant with the highest Contribution
                  Percentage by the amount required to cause the Participant's
                  Contribution Percentage to equal the Contribution Percentage
                  of the Highly Compensated Participant with the next highest
                  such percentage. If a lesser reduction would enable the
                  arrangement to satisfy the Contribution Percentage Test, only
                  this lesser reduction will be made. This process must be
                  repeated until the Contribution Percentage Test would be
                  satisfied.

                           (ii) The total of the reductions in the amounts of
                  ACP Contributions, determined in accordance with (i) above,
                  shall be determined.

                           (iii) After the total in (ii) above has been
                  determined, the ACP Contributions of the Highly Compensated
                  Participant with the highest dollar amount of ACP
                  Contributions shall be reduced by the amount required to cause
                  that Highly Compensated Participant's ACP Contributions to
                  equal the dollar amount of the ACP Contributions of the Highly
                  Compensated Participant with the next highest dollar amount of
                  ACP Contributions. This amount is then distributed to the
                  Highly Compensated Participant with the highest dollar amount
                  of ACP Contributions. However, if a lesser reduction, when
                  added to the total dollar amount already distributed under
                  this step, would equal the total excess aggregate
                  contributions

                                       32
<PAGE>   42

                  determined under (ii) above, the lesser reduction amount is
                  distributed to the appropriate Participant.

                           (iv) If the total amount distributed under (iii)
                  above is less than the total excess aggregate contributions
                  determined under (ii) above, then the procedure described in
                  (iii) is repeated until the full amount of the excess
                  aggregate contributions, determined under (ii) above, has been
                  distributed to Participants.

                           (v) With respect to paragraphs (i) through (iii)
                  above, any ACP Contributions which are determined to be excess
                  aggregate contributions and which are to be reduced shall be
                  distributed pursuant to subsection (a).

                  (e) Coordination With Other Provisions. Excess contributions
         to be distributed under subsection (a) with respect to a Participant
         for a Plan Year shall be reduced by any correcting distributions under
         Section 3.5(f) of this Plan previously made to such Participant for the
         calendar year ending with or within such Plan Year. Distributions under
         subsections (a) above may be made without regard to any notice or
         consent otherwise required by the terms of this Plan.

                  (f) Failure to Correct. If, for any reason, any excess
         contributions and/or excess aggregate contributions for a Plan Year are
         not distributed within two and one-half (2 1/2) months after the close
         of such Plan Year or corrected by a contribution under Section 3.8(b)
         of the Plan, then the Employer shall be liable for the Federal excise
         tax imposed under Code ss.4979 in the amount of 10% of such excess
         contributions and/or excess aggregate contributions.

                  (g) Definitions. For purposes of subsections (a) and (b):

                                    (A) Applicable Test shall mean the Deferral
                           Percentage Test of Section 3.6 of this Plan or the
                           Contribution Percentage Test of Section 3.7 of this
                           Plan, whichever is applicable.

                                    (B) Applicable Contributions shall mean:

                                            (1) if the Applicable Test is the
                                    Deferral Percentage Test, "ADP
                                    Contributions" as defined in Section
                                    3.6(b)(iii) of this Plan, or

                                            (2) if the Applicable Test is the
                                    Contribution Percentage Test, "ACP
                                    Contributions" as defined in Section
                                    3.7(b)(iii) of this Plan.

         3.9      Multiple Use of Alternative Limitation. The provisions of this
Section shall only apply if one or more Highly Compensated Employees of the
Employer are Eligible Employees with respect to both a cash or deferred
arrangement (including this Plan) subject to Code ss.401(k) and a plan of the
Employer (including this Plan) subject to Code ss.401(m). Furthermore, for this
Section

                                       33
<PAGE>   43

to apply, the Average Actual Deferral Percentage for the Eligible Highly
Compensated Employees during the Plan Year must be greater than 125% of the
Average Actual Deferral Percentage for the prior Plan Year for the Eligible
Employees who are not Highly Compensated Employees, and the Average Contribution
Percentage for the Eligible Highly Compensated Employees during the Plan Year
must be greater than 125% of the Average Contribution Percentage for the prior
Plan Year for the Eligible Employees who are not Highly Compensated Employees.

                  (a) Special Limitation. In addition to the other conditions
         and limitations herein, for any Plan Year, the sum of the Average
         Actual Deferral Percentage for the Eligible Highly Compensated
         Employees and the Average Contribution Percentage for the Eligible
         Highly Compensated Employees shall not exceed the greater of:

                           (i) the sum of (A) 1.25 multiplied by the greater of
                  the relevant Average Actual Deferral Percentage or the
                  relevant Average Contribution Percentage, and (B) 2% plus the
                  lesser of the relevant Average Actual Deferral Percentage or
                  the relevant Average Contribution Percentage; provided,
                  however, this sum shall not exceed twice the lesser of the
                  relevant Average Actual Deferral Percentage or the relevant
                  Average Contribution Percentage; or

                           (ii) the sum of (A) 1.25 multiplied by the lesser of
                  the relevant Average Actual Deferral Percentage or the
                  relevant Average Contribution Percentage, and (B) 2% plus the
                  greater of the relevant Average Actual Deferral Percentage or
                  the relevant Average Contribution Percentage; provided,
                  however, this sum shall not exceed twice the greater of the
                  relevant Average Actual Deferral Percentage or the relevant
                  Average Contribution Percentage.

         For purposes of this subsection (a), the term "relevant Average Actual
         Deferral Percentage" means the Average Actual Deferral Percentage for
         the Eligible Employees who are not Highly Compensated Employees under
         the cash or deferred arrangement subject to Code ss.401(k) for the
         prior plan year, and the term "relevant Average Contribution
         Percentage" means the Average Contribution Percentage for the Eligible
         Employees who are not Highly Compensated Employees under the Plan
         subject to Code ss.401(m) for the prior plan year.

                  (b) Coordination with Other Provisions. For purposes of this
         Section, the Actual Deferral Percentage and the Contribution Percentage
         of the Eligible Highly Compensated Employees shall be determined after
         use of any Qualified Nonelective Contributions and Qualified Matching
         Contributions to meet the Deferral Percentage Test pursuant to Section
         3.6(b)(iii) of this Plan and after use of Qualified Nonelective
         Contributions to meet the Contribution Percentage Test pursuant to
         Section 3.7(b)(iii) of this Plan. Furthermore, the Actual Deferral
         Percentage and the Contribution Percentage of the Eligible Highly
         Compensated Employees shall be determined after any corrective
         distribution of excess deferrals pursuant to Section 3.5(f) of this
         Plan, or any corrective distribution of excess contributions and excess
         aggregate contributions pursuant to Section 3.8(a) of this Plan.

                                       34
<PAGE>   44

                  (c) Plan Aggregation. If the Controlled Group maintains two or
         more cash or deferred arrangements subject to Code ss.401(k) which are
         not aggregated for purposes of Section 3.6(d) of this Plan or if the
         Controlled Group maintains two or more plans subject to Code ss.401(m)
         which are not aggregated for purposes of Section 3.7(d) of this Plan,
         the provisions of subsection (a) above shall apply separately with
         respect to each such plan and cash or deferred arrangement.
         Furthermore, if any plan of the Controlled Group which is subject to
         Code ss.ss.401(k) and/or (m) is aggregated with this Plan for purposes
         of Code ss.ss.410(b) and 401(a)(4), then all elective contributions (as
         defined in Treas. Reg. ss.1.401(k)-1(g)(3)), employee contributions (as
         defined in Treas. Reg. ss.1.401(m)-1(f)(6)) and all matching
         contributions (as defined in Treas. Reg. ss.1.401(m)-1(f)(12)) under
         such plan and this Plan shall be aggregated in applying the limitations
         of this Section.

                  (d) Correcting Distributions. To the extent necessary to
         satisfy the special limitation of subsection (a) above for any Plan
         Year in which the special limitation is not satisfied, the Plan
         Administrator shall first reduce the Contribution Percentage of the
         Eligible Highly Compensated Employees by correcting distributions in
         accordance with Section 3.8 of this Plan, and then shall reduce the
         Actual Deferral Percentages of the Eligible Highly Compensated
         Employees by correcting distributions in accordance with Section 3.8 of
         this Plan.

         3.10     Discretionary Cutbacks to Satisfy Discrimination Tests. In
addition to those powers granted the Plan Administrator elsewhere herein, the
Plan Administrator shall have the power to reduce the Elective Contribution
election of any Highly Compensated Participant at any time during a Plan Year if
the Plan Administrator, in his sole discretion and based on current contribution
data available, determines that the Deferral Percentage Test of Section 3.6 of
this Plan, the Contribution Percentage Test of Section 3.7 of this Plan, and/or
the special limitation of Section 3.9 of this Plan for such Plan Year may not be
satisfied. Any such reductions shall be made to the extent necessary in the
opinion of the Plan Administrator to satisfy the Deferral Percentage Test, the
Contribution Percentage Test, and/or the special limitation, whichever is
applicable, and shall be made by reducing the Elective Contribution election of
Highly Compensated Participants.

         3.11     401(k)/401(m) Testing Provision. In applying the limitations
set forth in Sections 3.5(f), 3.6 and 3.7, the Plan Administrator may, at his
option, utilize such testing procedures as may be permitted under Code ss.ss.
401(a)(4), 401(k), 401(m) or 410(b), including, without limitation, (a)
aggregation of the Plan with one or more other qualified plans of the Controlled
Group, (b) inclusion of qualified matching contributions, qualified nonelective
contributions or elective deferrals described in, and meeting the requirements
of, Treasury Regulations under Code ss.ss. 401(k) and 401(m) to any other
qualified plan of the Controlled Group in applying the limitations set forth in
Sections 3.5(f), 3.6 and 3.7, (c) effective January 1, 1999, exclusion of all
Eligible Employees (other than Eligible Highly Compensated Employees) who have
not met the minimum age and service requirements of Code ss. 410(a)(1)(A) in
applying the limitations set forth in Sections 3.6 and 3.7, or (d) any
permissible combination thereof.

                                       35
<PAGE>   45

                                   ARTICLE IV

                            LIMITATION ON ALLOCATIONS

         4.1      General Rules.

                  (a) Limitation. The Annual Additions which may be credited to
         a Participant's Accounts under this Plan for any Limitation Year will
         not exceed the Maximum Permissible Amount reduced by the Annual
         Additions credited to a Participant's accounts under any other defined
         contribution plans (as defined in Code ss.414(i)), individual medical
         accounts (as defined in Code ss.415(l)(2)) and welfare benefit funds
         (as defined in Code ss.419(e)) maintained by the Employer for the same
         Limitation Year. If the Annual Additions with respect to the
         Participant under other defined contribution plans, individual medical
         accounts and welfare benefit funds maintained by the Employer, if any,
         are less than the Maximum Permissible Amount and the Employer
         contribution that would otherwise be contributed or allocated under
         this Plan to the Participant's Accounts under this Plan would cause the
         Annual Additions for the Limitation Year to exceed this limitation, the
         amount contributed or allocated to this Plan will be reduced so that
         the Annual Additions under all such plans, accounts and funds for the
         Limitation Year (including this Plan) will equal the Maximum
         Permissible Amount. If the Annual Additions with respect to the
         Participant under such other defined contribution plans, individual
         medical accounts and welfare benefit funds in the aggregate are equal
         to or greater than the Maximum Permissible Amount, no amount will be
         contributed or allocated to the Participant's Accounts under this Plan
         for the Limitation Year.

                  (b) Use of Estimated Compensation. Prior to determining the
         Participant's actual Compensation for the Limitation Year, the Employer
         may determine the Maximum Permissible Amount for a Participant on the
         basis of a reasonable estimation of the Participant's Compensation for
         the Limitation Year, uniformly determined for all Participants
         similarly situated. As soon as is administratively feasible after the
         end of the Limitation Year, the Maximum Permissible Amount for the
         Limitation Year will be determined on the basis of the Participant's
         actual Compensation for the Limitation Year.

                  (c) Allocation of Excess Amounts Among Plans, Funds and
         Accounts. If, pursuant to subsection (b) above or as a result of the
         allocation of forfeitures, a reasonable error in determining the amount
         of Elective Deferrals a Participant may make, or such other facts and
         circumstances as may be allowed by the Internal Revenue Service, a
         Participant's Annual Additions under this Plan and such other plans,
         accounts and funds (if any) would result in an Excess Amount for a
         Limitation Year, the Excess Amount will be deemed to consist of the
         Annual Additions last allocated, except that the Annual Additions
         attributable to a welfare benefit fund or an individual medical account
         will be deemed to have been allocated first regardless of the actual
         allocation date. If an Excess Amount was allocated to a Participant on
         an allocation date of this Plan which coincides with an allocation date
         of

                                       36
<PAGE>   46

         another qualified defined contribution plan, the Excess Amount
         attributed to this Plan will be the product of:

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

                           (ii) the ratio of (A) the Annual Additions allocated
                  to the Participant for the Limitation Year as of such date
                  under this Plan to (B) the total Annual Additions allocated to
                  the Participant for the Limitation Year as of such date under
                  this and all other qualified defined contribution plans.

                  (d) Disposition of Excess Amounts. Any Excess Amount
         attributed to this Plan will be disposed of as follows:

                           (i) If the Participant is covered by the Plan at the
                  end of the Limitation Year, any Elective Contributions (and
                  earnings thereon), to the extent they would reduce the Excess
                  Amount, will be returned to the Participant;

                           (ii) If, after application of paragraph (i) above, an
                  Excess Amount still exists, and the Participant is covered by
                  the Plan at the end of the Limitation Year, the Matching
                  Elective Contributions, to the extent they would reduce the
                  Excess Amount, will be used to reduce contributions made
                  pursuant to Section 3.1 of this Plan which would be allocated
                  to such Participant (including any allocation of forfeitures)
                  in the next Limitation Year, and each succeeding Limitation
                  Year if necessary;

                           (iii) If, after the application of the preceding
                  paragraphs, an Excess Amount still exists and the Participant
                  is not covered by the Plan at the end of the Limitation Year,
                  the Matching Elective Contributions, to the extent they would
                  reduce the Excess Amount, will be held unallocated in a
                  suspense account. The suspense account will be applied to
                  reduce future contributions made pursuant to Section 3.1 of
                  this Plan which would be allocated to remaining Participants
                  in the next Limitation Year, and each succeeding Limitation
                  Year if necessary;

                           (iv) If a suspense account is in existence at any
                  time during a Limitation Year pursuant to this subsection (d),
                  it will not participate in the allocation of the Trust's
                  investment gains and losses. If a suspense account is in
                  existence at any time during a particular Limitation Year, all
                  amounts in the suspense account must be allocated and
                  reallocated to Participants' Accounts before any contributions
                  made pursuant to Section 3.1 of this Plan may be made to the
                  Plan for that Limitation Year. Except as provided in paragraph
                  (i) above, Excess Amounts may not be distributed from the Plan
                  to Participants or former Participants.

                  (e) Other Defined Benefit Plans. If the Employer maintains, or
         at any time maintained, one or more defined benefit plans covering any
         Participant in this Plan, the sum of the Participant's Defined Benefit
         Fraction and Defined Contribution Fraction will not

                                       37
<PAGE>   47

         exceed 1.0 in any Limitation Year beginning on or before January 1,
         1999. The foregoing limitation will be met by reducing pro rata the
         Projected Annual Benefit under one or more of such qualified defined
         benefit plans.

         4.2 Applicable Definitions. For purposes of this Article, the following
terms shall have the following meanings:

                  (a) Annual Additions shall mean the sum of the following
         amounts allocated to a Participant's accounts for any Limitation Year:

                           (i)      contributions made by the Employer;

                           (ii)     contributions made by the Participant;

                           (iii)    forfeitures;

                           (iv) amounts allocated to an individual medical
                  account, as defined in Code ss.415(l)(2), which is part of a
                  pension or annuity plan maintained by the Employer; and

                           (v) amounts derived from contributions paid or
                  accrued which are attributable to post-retirement medical
                  benefits allocated to a separate account of a "key employee,"
                  as defined in Code ss.419A(d)(3), under a welfare benefit
                  fund, as defined in Code ss.419(e), maintained by the
                  Employer.

         For this purpose, any Excess Amount applied under subsection (d) of
         Section 4.1 above in the Limitation Year to reduce Employer
         contributions will be considered Annual Additions for such Limitation
         Year; however, any nonvested amount restored to a Participant's
         Accounts following his reemployment shall not be deemed an Annual
         Addition, and any corrective allocation pursuant to Section 12.11 will
         be considered an Annual Addition for the Limitation Year to which it
         relates. Contributions do not fail to be Annual Additions merely
         because such contributions are excess deferrals (as defined in Code
         ss.402(g)(2)(A)), excess contributions (as defined in Code
         ss.401(k)(8)(B)) or excess aggregate contributions (as defined in Code
         ss.401(m)(6)(B)), or merely because such excess deferrals and excess
         contributions are corrected through distribution or recharacterization,
         except that excess deferrals which are timely corrected by distribution
         shall not be treated as Annual Additions. Excess aggregate
         contributions attributable to amounts other than employee
         contributions, including forfeited matching contributions, shall be
         counted as Annual Additions even if distributed. For purposes of this
         subsection (a), the provisions of Treas. Reg. ss.1.415-6(b) shall
         govern.

                  (b) Compensation (for purposes of this Article) shall mean a
         Participant's Earned Income, wages, salaries, fees for professional
         service and other amounts received (without regard to whether or not an
         amount is paid in cash) for personal services actually rendered in the
         course of employment with an Employer maintaining the Plan to the
         extent that the

                                       38
<PAGE>   48

         amounts are includible in gross income (including, but not limited to,
         commissions paid salesmen, compensation for services on the basis of a
         percentage of profits, commissions on insurance premiums, tips,
         bonuses, fringe benefits, and reimbursements or other expense
         allowances under a nonaccountable plan (as described in Treas. Reg.
         ss.1.62-2(c))), including foreign earned income (as defined in Code
         ss.911(b)) whether or not excludable from gross income under Code
         ss.911, and determined without regard to the exclusions from gross
         income in Code ss.ss. 931 and 933; amounts described in Code
         ss.ss.104(a)(3), 105(a) and 105(h), but only to the extent that these
         amounts are includible in the gross income of the Participant; amounts
         paid or reimbursed by the Employer for moving expenses incurred by the
         Participant, but only to the extent that at the time of the payment it
         is reasonable to believe that these amounts are not deductible by the
         Participant under Code ss.217; the value of a non-qualified stock
         option granted to the Participant by the Employer, but only to the
         extent that the value of the option is includible in the gross income
         of the Participant for the taxable year in which granted; and the
         amount includible in the gross income of the Participant upon making a
         Code ss.83(b) election; and excluding the following:

                           (i) Employer contributions to a plan of deferred
                  compensation which are not (before the application of the Code
                  ss.415 limitations to the plan) includible in the
                  Participant's gross income for the taxable year in which
                  contributed, or Employer contributions under a simplified
                  employee pension plan described in Code ss.408(k), or any
                  distributions from a plan of deferred compensation (whether or
                  not includible in the Participant's gross income when
                  distributed), except that amounts received by the Participant
                  pursuant to an unfunded non-qualified plan shall be included
                  in the year such amounts are includible in the gross income of
                  the Participant;

                           (ii) amounts realized from the exercise of a
                  non-qualified stock option, or when restricted stock (or
                  property) held by the Participant becomes freely transferable
                  or is no longer subject to a substantial risk of forfeiture
                  under Code ss.83;

                           (iii) amounts realized from the sale, exchange or
                  other disposition of stock acquired under a qualified stock
                  option; and

                           (iv) other amounts which received special tax
                  benefits such as premiums for group-term life insurance (but
                  only to the extent that the premiums are not includible in the
                  gross income of the Participant), or contributions made by the
                  Employer (whether or not under a salary reduction agreement)
                  towards the purchase of an annuity described in Code ss.403(b)
                  (whether or not the amounts are actually excludable from the
                  gross income of the Participant).

         In addition to the amounts described above, effective for Limitation
         Years beginning on and after January 1, 1998, Compensation shall also
         include the amount of the Participant's Elective Contributions or any
         other contributions made by the Employer on behalf of the Employee
         pursuant to a deferral election under an employee benefit plan
         containing a cash or deferred arrangement under Code ss. 401(k) and any
         amounts which would have been

                                       39
<PAGE>   49

         received as cash but for an election to receive benefits under a
         cafeteria plan meeting the requirements of Code ss. 125.

         For purposes of applying the limitations of this Article, Compensation
         for a Limitation Year is the Compensation actually paid, made available
         or includible in gross income during such year. Notwithstanding the
         preceding sentence, Compensation for a Participant in a defined
         contribution plan who is "permanently and totally disabled" (as defined
         in Code ss.22(e)(3)) is the compensation such Participant would have
         received for the Limitation Year if the Participant had been paid at
         the rate of compensation paid immediately before becoming permanently
         and totally disabled; such imputed compensation for the disabled
         Participant may be taken into account only if the Participant is not a
         Highly Compensated Employee and contributions made on behalf of such
         Participant are nonforfeitable when made. In interpreting this
         subsection (b), the provisions of Treas. Reg. ss.1.415-2(d)(1), (2) and
         (3) or the corresponding provisions of any future Treasury Regulations
         shall control.

                  (c) Defined Benefit Fraction shall mean a fraction, the
         numerator of which is the sum of the Participant's Projected Annual
         Benefits under all the defined benefit plans (whether or not
         terminated) maintained by the Employer, and the denominator of which is
         the lesser of (i) 125% of the dollar limitation determined for the
         Limitation Year under Code ss.ss.415(b) and (d) or (ii) 140% of the
         Highest Average Compensation including any adjustments under Code
         ss.415(b).

                  (d) Defined Contribution Dollar Limitation shall mean $30,000,
         as that amount may be adjusted upward for increases in the cost of
         living, in accordance with applicable law.

                  (e) Defined Contribution Fraction shall mean a fraction, the
         numerator of which is the sum of the Annual Additions to the
         Participant's accounts under all the defined contribution plans
         (whether or not terminated) maintained by the Employer for the current
         and all prior Limitation Years, (including the Annual Additions to this
         and all other qualified plans, whether or not terminated, maintained by
         the Employer and the Annual Additions attributable to all welfare
         benefit funds, as defined in Code ss.419(e), and individual medical
         accounts, as defined in Code ss.415(l)(2), maintained by the Employer),
         and the denominator of which is the sum of the maximum aggregate
         amounts for the current and all prior Limitation Years of service with
         the Employer (regardless of whether a defined contribution plan was
         maintained by the Employer). The maximum aggregate amount in any
         Limitation Year is the lesser of (i) 125% of the dollar limitation in
         effect under Code ss.415(c)(1)(A) or (ii) 35% of the Participant's
         Compensation for such year.

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

                                       40
<PAGE>   50

                  (g) Excess Amount shall mean the excess of the Participant's
         Annual Additions for the Limitation Year over the Maximum Permissible
         Amount.

                  (h) Highest Average Compensation shall mean the average
         compensation for the three consecutive calendar years with the Employer
         that produces the highest average. In lieu of calendar years, a plan
         may use any 12 month period provided such period is uniformly and
         consistently applied.

                  (i) Limitation Year shall mean the Plan Year. If the
         Limitation Year is amended to a different 12-consecutive-month period,
         the new Limitation Year must begin on a date within the Limitation Year
         in which the amendment is made, and the provisions of Treas. Reg.
         ss.1.415-2(b)(4)(iii) shall apply for the shortened Limitation Year.

                  (j) Maximum Permissible Amount shall mean the maximum Annual
         Addition that may be contributed or allocated to a Participant's
         Account under the Plan for any Limitation Year. The Maximum Permissible
         Amount shall be the lesser of:

                           (i)      the Defined Contribution Dollar Limitation,
                                    or

                           (ii)     25% of the Participant's Compensation for
                                    the Limitation Year.

         The compensation limitation referred to in paragraph (ii) above shall
         not apply to any contribution for medical benefits (within the meaning
         of Code ss.401(h) or Code ss.419A(f)(2)) which is otherwise treated as
         an annual addition under Code ss.ss.415(l)(1) or 419A(d)(2). If a short
         Limitation Year is created because of an amendment changing the
         Limitation Year to a different 12 consecutive-month period, the Maximum
         Permissible Amount will not exceed the Defined Contribution Dollar
         limitation multiplied by the following fraction:

                  number of months in the short Limitation Year
                                       12

                  (k) Projected Annual Benefit shall mean the annual retirement
         benefit (adjusted to an actuarially equivalent straight life annuity if
         such benefit is expressed in a form other than a straight life annuity
         or qualified joint and survivor annuity) to which the Participant would
         be entitled under the terms of the Plan assuming:

                           (i) the Participant will continue employment until
                  normal retirement age under the Plan (or current age, if
                  later), and

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

                                       41
<PAGE>   51

         4.3      Adjustments for Top Heavy Plan. For purposes of computing the
Defined Benefit Plan Fraction and the Defined Contribution Plan Fraction, the
125% factor in subsections (c)(i) and (e)(i) of Section 4.2 shall be decreased
to 100% if:

                           (i)      The Plan is Super Top-Heavy; or

                           (ii)     The Plan is Top-Heavy (whether or not Super
                  Top-Heavy) and the Plan and any other plans maintained by the
                  Employer do not provide the additional minimum accrued benefit
                  described in Code ss.416(h)(2)(A).

For purposes of this Section, the Plan is "Super Top-Heavy" if it would continue
to be Top-Heavy if the 60% tests in the definition of Top-Heavy in Section
13.2(g) herein were changed to 90% tests.

                                       42
<PAGE>   52

                                    ARTICLE V

                               VESTING IN ACCOUNTS

         5.1      Vesting of Nonforfeitable Accounts. All amounts allocated to a
Participant's Elective Contributions Account, Qualified Nonelective
Contributions Account, Qualified Matching Contributions Account or Rollover
Contributions Account (a Participant's "Nonforfeitable Accounts") shall at all
times be and remain 100% vested and nonforfeitable, except as provided in
Section 12.9.

         5.2      Vesting of Forfeitable Account. All amounts allocated to a
Participant's Matching Elective Contributions Account, Company Basic
Contributions Account, and Other Contributions Account (a Participant's
"Forfeitable Accounts") shall vest in accordance with the following rules,
except as provided in Section 12.9:

                  (a) Full Vesting Events. A Participant's Forfeitable Account
         shall be 100% vested and nonforfeitable as of the earliest of the
         following dates:

                           (i)      The later of:

                                    (A) the date on which the Participant
                           attains age 65; or

                                    (B) the date on which occurs the 5th
                           anniversary of the date on which the Participant
                           became a Participant hereunder;

                           while still employed by the Employer;

                           (ii) The date the Participant dies while still
                  employed by the Employer; or

                           (iii) The date the Participant becomes Disabled while
                  still employed by the Employer.

                  (b) Vesting Schedule.

                           (i)      Regular Schedule:

                                    An Employee whose Forfeitable Account is not
                  100% vested under the provisions of subsection (a) above shall
                  be vested in such Account in accordance with the following
                  schedule:

                                       43
<PAGE>   53

<TABLE>
<CAPTION>
                 YEARS OF VESTING SERVICE                                    VESTED PERCENTAGE OF
                      EARNED BY THE                                         THE PARTICIPANT IN SUCH
                       PARTICIPANT                                                  ACCOUNT
            --------------------------------------------------------------------------------------------
                 <S>                                                        <C>
                    Less than 5 Years                                                  0%
            --------------------------------------------------------------------------------------------
                     5 or more Years                                                 100%
            --------------------------------------------------------------------------------------------
</TABLE>

                           (ii)     Alternate Schedules:

                                    Any Employer may elect a different vesting
                  Schedule with respect to Forfeiture Accounts of Participants
                  employed by it by designating said alternate Schedule on
                  Exhibit B attached to and made a part of this Plan.

                  (c)      Limitations and Restrictions Regarding Vesting.

                           (i) Nonforfeitability by Participant Conduct. No
                  vested portion of a Participant's Account shall be forfeited
                  as a result of conduct of the Participant (except forfeitures
                  described in Sections 5.3 and 8.5 on account of the
                  Participant's termination of employment).

                           (ii) Amendments to Vesting Schedule. If the vesting
                  schedule of this Plan is amended, the vested percentage of a
                  Participant's Forfeitable Account, determined as of the later
                  of the date on which the amendment to the Plan's vesting
                  schedule is adopted or becomes effective, shall not be reduced
                  by such amendment. Furthermore, any Participant who has at
                  least 3 Years of Vesting Service shall:

                                    (A) automatically have his or her vesting
                           percentage computed without regard to the change in
                           the vesting schedule unless computing his or her
                           vested percentage under the new vesting schedule is
                           more favorable; or

                                    (B) have the right to elect, within 60 days
                           of (1) the day the amendment is adopted, (2) the day
                           the amendment becomes effective, or (3) the day the
                           Participant is issued written notice of the
                           amendment, whichever is latest, to have the vesting
                           schedule in effect prior to the amendment apply in
                           computing his vested percentage;

                  whichever selected by the Plan Administrator applicable to all
                  affected Participants. For purposes of this paragraph (b), an
                  "amendment changing the vesting schedule" is any amendment
                  which directly or indirectly affects the computation of the
                  vested percentage of a Participant's Account balances as
                  described in Treas. Reg. ss.1.411(a)-8(c), and Years of
                  Vesting Service shall be determined without regard to Sections
                  5.4 and 5.5.

                                       44
<PAGE>   54

                           (iii) Automatic Amendments to Vesting Schedule. The
                  rules of paragraph (ii) above shall apply to the automatic
                  change in the vesting schedule. Furthermore, the rules of
                  paragraph (ii) above shall apply to any automatic change in
                  the vesting schedule caused by operation of Article XIII of
                  this Plan.

                  (d) Years of Vesting Service. In determining the Years of
         Vesting Service completed by an Employee for purposes of this Article,
         Years of Vesting Service shall be determined pursuant to Sections 1.82,
         5.4 and 5.5 of this Plan.

                  (e) Special Rule. In the event a Participant, prior to
         incurring five consecutive One-Year Breaks in Service receives a
         distribution of his vested Account balance and the Participant's
         nonvested Account balance is not forfeited, then until the Participant
         does incur such Breaks in Service, a separate Account shall be
         established for the Participant's interest in the Plan, and at any
         relevant time the Participant's vested portion of such Account shall
         not be less than an amount "X" determined by the formula:

                              X = P (AB + (R x D)) - (R x D)

         where P is the vested percentage at the relevant time, AB is the
         Account balances at the relevant time, D is the amount of the
         Distribution, R is the ratio of the Account balances as of the relevant
         time to the Account balances after distribution, and the relevant time
         is the time at which the vested percentage in the Account cannot
         increase.

         5.3      Forfeitures. Amounts in a Participant's Forfeitable
Accounts which are not vested pursuant to the provisions of this Article may be
forfeited by a Participant pursuant to the provisions of Sections 3.5(f), 3.8(c)
and 8.5(a) of this Plan.

         5.4      Reemployed Former Employees.

                  (a) One Year Holdout. Any Employee who has a One-Year Break in
         Service shall not receive credit for service prior to such break in
         service unless and until such Employee has completed a Year of Vesting
         Service after his return.

                  (b) Rule of Parity. Any former Employee (i) who does not have
         any nonforfeitable right under the Plan to his Forfeitable Account, and
         (ii) for whom the number of consecutive One-Year Breaks in Service
         prior to such Employee's reemployment equals or exceeds the greater of
         5 or the aggregate number of Years of Vesting Service before such
         breaks in service shall not receive credit for service prior to such
         breaks in service.

                  (c) Post Break Disregarded Service. Any Employee who has 5
         consecutive One- Year Breaks in Service shall not receive credit for
         service after such Breaks in Service for purposes of determining such
         Employee's vested percentage of his or her Account balances which
         accrued before such 5-year period.

                                       45
<PAGE>   55

                  (d) Separate Accounting. Separate Accounts will be maintained
         for a Participant's pre-break and post-break Forfeitable Accounts to
         the extent that the Participant's vested percentage in such Accounts
         could differ by application of the provisions of this Section, and both
         such Accounts will share in earnings or losses pursuant to Article VII.

                  5.5      Years of Vesting Service Disregarded. Any Employee
on April 1, 1995, who becomes a Participant in the Plan on said date or
thereafter, shall receive credit for purposes of Section 5.2 of this Plan for
Years of Vesting Service rendered to his Employer or any other member of the
Controlled Group for such period of time during which said Employer (or other
employer) was a member of the Controlled Group, including periods of service
rendered prior to April 1, 1995. However, with respect to any person who becomes
an Employee after April 1, 1995, for purposes of Section 5.2 of this Plan and
notwithstanding the preceding sections of this Article, Years of Vesting Service
shall be disregarded during any period for which the Employer did not maintain
this Plan or a predecessor plan. For purposes of this Section 5.5, whether the
Employer maintained a "predecessor plan" shall be determined in accordance with
Treas. Reg. ss. 1.411(a)-5(b)(3).

                  5.6      Vesting Upon Termination. If, pursuant to Article XI
of this Plan, this Plan is wholly or partially terminated, the rights of each
"affected" Participant to his Forfeitable Account as of the date of such
termination or partial termination shall be fully vested to the extent funded
notwithstanding any other provision of this Article to the contrary. See Section
11.3(a) herein.

                  5.7       Family and Medical Leave Act. Any period while an
Employee is on a leave of absence under the Family and Medical Leave Act of 1993
will be treated as continued service for the purpose of computing Years of
Vesting Service.

                                       46
<PAGE>   56

                                   ARTICLE VI

                            ACCOUNTS AND INVESTMENTS

         6.1      Separate Accounts. The Plan Administrator shall maintain
separate Accounts for each Participant to reflect each such Participant's
interest in the Plan attributable to each of the following:

                  (a) Elective Contributions, if any, as defined in Section 1.26
         of this Plan.

                  (b) Matching Elective Contributions, if any, as defined in
         Section 1.47 of this Plan.

                  (c) Qualified Matching Contributions, if any, as defined in
         Section 1.61 of this Plan.

                  (d) Qualified Nonelective Contributions, if any, as defined in
         Section 1.63 of this Plan.

                  (e) Company Basic Contributions, if any, as defined in Section
         1.14 of this Plan.

                  (f) Rollover Contributions, if any, as defined in Section 1.68
         of this Plan.

         6.2      Investment of Trust Fund.

                  (a) General Rule. The Trust Fund, and all contributions
         thereto made under this Plan, shall be invested by the Trustee who
         shall have exclusive authority and discretion to manage and control the
         Trust Fund pursuant to the terms of the Trust Agreement, subject to any
         investment directions allowed by the Trustee under subsections (b) and
         (c) below, and made by the appropriate party as indicated in such
         subsections, as applicable.

                  (b) Investment Manager. The Trustee may appoint one or more
         investment managers (as defined in ERISA ss.3(38)) to manage, acquire
         or dispose of all or a portion of the Trust Fund. Any such appointment
         shall be made in writing and shall be communicated to the Custodian, if
         any. A designated investment manager may certify to the Trustee in
         writing the name of any person, together with a specimen signature of
         any such person, who is authorized to communicate and implement the
         investment manager's respective instructions concerning the Trust Fund.
         The investment manager shall promptly give written notice to the
         Trustee of any change in any such person. The Trustee shall be subject
         to the directions of such investment manager(s) which are made in
         accordance with the terms of this Plan.

                                       47
<PAGE>   57

                  (c)      Investment Funds.

                           (i) Establishment of Funds. The Trustee shall
                  establish three or more funds for the investment of the assets
                  of the Trust Fund, each of which has materially different risk
                  and return characteristics.

                           (ii) Automatic Investment. All amounts in a
                  Participant's Matching Elective Contributions Account shall
                  automatically be invested in Company common stock. To the
                  extent that shares of said stock have been allocated to a
                  Participant's account, the Participant shall be entitled to
                  direct the Trustee as to the exercise of any voting rights
                  with respect to said shares, according to procedures adopted
                  by the Plan Administrator. In the absence of any such valid
                  instructions, the Trustee may vote said shares in its
                  discretion.

                           (iii) Investment Directions by Participants. Each
                  Participant (or, in the case of the Participant's death, his
                  Beneficiary) shall direct the investment of his Accounts
                  (other than his Matching Elective Contributions Account) among
                  the funds provided under paragraph (i) above. The Plan
                  Administrator shall establish, and may alter at any time,
                  rules and procedures which shall govern such Participant
                  direction of investments and the timing thereof, and shall
                  provide all necessary instructions and forms, if any, to
                  Participants (or Beneficiaries). Such rules and procedures may
                  restrict the frequency and timing of such Participant (or
                  Beneficiary) directions and may also limit the amount or
                  percentage of future contributions, and of the existing
                  Account balance, that may be invested in Company common stock
                  or in any other investment fund. Such rules and procedures
                  shall be communicated to Employees (or Beneficiaries). In the
                  absence of any valid investment direction by the Participant
                  (or Beneficiary), the Trustee shall invest the Participant's
                  (or Beneficiary's) Account in the discretion of the Trustee,
                  on a consistent basis applied at the time of investment.

                           (iv) Income or Loss. Any Account or portion thereof
                  of a Participant (or Beneficiary) which is invested pursuant
                  to the Participant's (or Beneficiary's) directions under
                  paragraph (iii) above in a certain fund, or pursuant to
                  paragraph (ii) above in Company common stock shall only share
                  in the gains or losses of such fund or stock, and shall not
                  share in the gains or losses of any other Trust Fund
                  investment.

                           (v) Expenses. Any Account or portion thereof of a
                  Participant (or Beneficiary) which is invested pursuant to the
                  Participant's (or Beneficiary's) directions under paragraph
                  (iii) above shall be charged for the reasonable expenses of
                  such directed investing.

         6.3 Trustee's Reliance. The Trustee may rely and act upon any
certificate, notice or direction of the Employer, Plan Administrator, investment
manager, Participant or Beneficiary, or a person authorized to act on behalf of
such person, that the Trustee reasonably believes to be

                                       48
<PAGE>   58

genuine and to have been signed by the person or persons duly authorized to sign
such certificate, notice or direction. The Trustee may continue to rely upon
such certificate, notice or direction until otherwise notified in writing.

                                       49
<PAGE>   59

                                   ARTICLE VII

          ALLOCATION OF EARNINGS AND LOSSES TO ACCOUNTS OF PARTICIPANTS

         7.1     Allocations of Trust Fund Earnings and Losses. As of each
Valuation Date, the Trustee shall determine the fair market value of the
investments of each of the funds, including the Company common stock fund,
created under the Trust Fund established under Section 6.2(a) of this Plan, and
shall determine the gain or loss experienced by such investments since the
immediately preceding Valuation Date. Each Participant's Account or portion
thereof which has been separately invested in a fund under Section 6.2(c) of
this Plan shall be credited with a percentage of such gain or debited with a
percentage of such loss by multiplying the aggregate gain or loss of the
investments of said separate fund by a fraction, the numerator of which for each
Participant is the value of the Participant's interest in the investments of
said fund as of the immediately preceding Valuation Date, increased by one-half
of any contributions by or on behalf of the Participant since the last Valuation
Date and reduced by (i) any distribution made to the Participant, (ii) any
charges for investment services, or (iii) any amounts transferred to a
Participant loan account, since the last Valuation Date, and the denominator of
which is the sum of the numerator amounts (as so adjusted) for all Participants,
determined separately with respect to each fund.

         7.2     Allocations Regarding Specific Investments. Notwithstanding any
provisions of Section 7.1 of this Article to the contrary, if an Account or any
portion thereof is invested in a specific fund or investment pursuant to Section
6.2, such Account or portion thereof shall not share in gains or losses of other
Trust Fund investments, but shall be credited with gain or debited with loss in
accordance with the proportionate amount of gain or loss of such specified fund
or investment, determined in accordance with the valuation procedures described
in Section 7.1 of this Article as of each Valuation Date.

                                       50
<PAGE>   60

                                  ARTICLE VIII

                               PAYMENT OF BENEFITS

         8.1     Time of Payment of Benefits. If a Participant's employment with
all members of the Controlled Group is terminated for any reason other than
death, including becoming Disabled, retiring, or otherwise, the Participant
shall receive or commence receiving the entire vested amount in his Plan
Accounts (his "Benefit Amount") determined pursuant to the provisions of Section
8.4 in accordance with the following:

                  (a) Termination Prior to Attainment of Normal Retirement Age.
         If the Participant terminates employment with all members of the
         Controlled Group prior to his attainment of his Normal Retirement Age,
         then the following provisions shall apply:

                           (i) General Rule. Except as provided in paragraphs
                  (ii) through (iv) below, the Participant may elect that his
                  Benefit Amount shall be paid as soon as administratively
                  practicable following any Valuation Date following the date on
                  which the Participant has so terminated his employment, (but
                  not later than the Participant's Required Beginning Date) in a
                  lump sum payment valued in accordance with Section 8.4.

                           (ii) Automatic Cash-Outs. Notwithstanding paragraph
                  (i) above, if the value of the Participant's Benefit Amount
                  (A) does not exceed and has never exceeded $3,500, or (B)
                  effective as of January 1, 1998 does not exceed $5,000 on the
                  date of the Participant's termination of employment, the
                  Participant's Benefit Amount shall automatically be paid as
                  soon as administratively practicable following the
                  Participant's termination of employment with all members of
                  the Controlled Group, in the form of a single lump sum
                  distribution valued in accordance with Section 8.4. For
                  purposes of the preceding sentence, if the value of the
                  Participant's Benefit Amount is zero, the Participant shall be
                  deemed to receive a distribution of such benefit under this
                  paragraph (ii).

                  (b) Termination After Attainment of Normal Retirement Age. If
         a Participant terminates employment with all members of the Controlled
         Group on or after his attainment of his Normal Retirement Age or has
         not terminated employment with all members of the Controlled Group as
         of his Required Beginning Date, then the following provisions shall
         apply:

                           (i) General Rule. Except as provided in paragraphs
                  (ii) and (iii) below, the Participant's Benefit Amount shall
                  be paid as soon as administratively practicable following the
                  Participant's termination of employment with all members of
                  the Controlled Group, or, if earlier, his Required Beginning
                  Date, in a lump sum payment valued in accordance with Section
                  8.4.

                                       51
<PAGE>   61

                           (ii) Later Distribution. Notwithstanding paragraph
                  (i) above, the Participant may elect that his Benefit Amount
                  be paid as soon as administratively practicable following any
                  later Valuation Date elected by the Participant (but not later
                  than the Participant's Required Beginning Date), in a lump sum
                  payment valued in accordance with Section 8.4. The
                  Participant's election of a Valuation Date under this
                  paragraph (ii) must be made prior to the Valuation Date
                  selected by the Participant under this paragraph (ii).
                  Furthermore, a Participant's election of a Valuation Date
                  under this paragraph (ii) must be made prior to the Valuation
                  Date specified in paragraph (i) above.

                           (iii) Automatic Cash-Outs. Notwithstanding paragraphs
                  (i) and (ii) above, if the value of the Participant's Benefit
                  Amount (A) does not exceed and has never exceeded $3,500, or
                  (B) effective as of January 1, 1998 does not exceed $5,000 on
                  the date of the Participant's termination of employment, the
                  Participant's Benefit Amount shall automatically be paid as
                  soon as administratively practicable following the
                  Participant's termination of employment with all members of
                  the Controlled Group, in the form of a single lump sum
                  distribution valued in accordance with Section 8.4. For
                  purposes of the preceding sentence, if the value of the
                  Participant's Benefit Amount is zero, the Participant shall be
                  deemed to receive a distribution of such benefit under this
                  paragraph (iii).

                           (iv) Benefits Accrued After Required Beginning Date.
                  If a Participant has received his Benefit Amount under the
                  preceding provisions of this subsection because his Required
                  Beginning Date occurred prior to his termination of employment
                  with all members of the Controlled Group, then the Participant
                  shall receive any subsequent Account balances which he may
                  accrue under this Plan during any Plan Year as soon as
                  administratively practicable following the close of such Plan
                  Year, and such distribution shall be in the same form
                  applicable to the Participant's previous distribution.

                  (c) Required Distributions. Notwithstanding any provision of
         this Plan to the contrary, the entire interest of a Participant must be
         distributed no later than the Participant's Required Beginning Date.
         All distributions required under this Section shall be determined and
         made in accordance with Code ss.401(a)(9) and the regulations
         promulgated thereunder, including the minimum distribution incidental
         benefit requirement of Treas. Reg. ss.1.401(a)(9)-2.

         8.2      Benefits Upon Death.

                  (a) Death Before Benefit Commencement Date. In the event of
         the death of a Participant prior to his Benefit Commencement Date, the
         Beneficiary of the Participant shall receive all or the applicable
         portion of the entire amount in the Participant's Plan Accounts
         designated for such Beneficiary under subsection (c) below (such
         Beneficiary's "Benefit Amount") determined pursuant to the provisions
         of Section 8.4 in accordance with the following:

                                       52
<PAGE>   62

                           (i) General Rule. Except as provided in paragraphs
                  (ii) and (iii) below, the Beneficiary's Benefit Amount shall
                  be paid as soon as administratively practicable following the
                  date of the Participant's death and receipt by the Plan
                  Administrator of proof thereof, in a lump sum payment valued
                  in accordance with Section 8.4 herein.

                           (ii) Later Distribution. Notwithstanding paragraph
                  (i) above, the Beneficiary may elect that his Benefit Amount
                  be paid as soon as administratively practicable following any
                  later Valuation Date elected by the Beneficiary, in a lump sum
                  payment valued in accordance with Section 8.4; provided,
                  however that the Benefit Amount be paid by the date specified
                  in Section 8.2(d). A Beneficiary's election of a Valuation
                  Date under this paragraph (ii) must be made prior to the
                  Valuation Date selected by the Beneficiary under this
                  paragraph (ii). Furthermore, a Beneficiary's election of a
                  Valuation Date under this paragraph (ii) must be made prior to
                  the date specified in paragraph (i) above.

                           (iii) Automatic Cash-Outs. Notwithstanding paragraphs
                  (i) and (ii) above, if the value of such Benefit Amount (A)
                  does not exceed and has never exceeded $3,500, or (B)
                  effective as of January 1, 1998 does not exceed $5,000 on the
                  date of death, the Beneficiary's Benefit Amount shall
                  automatically be paid as soon as administratively practicable
                  following the date the Plan Administrator receives proof of
                  the Participant's death, in the form of a single lump sum
                  distribution valued in accordance with Section 8.4. For
                  purposes of the preceding sentence, if the value of the
                  Participant's Benefit Amount is zero, the Beneficiary shall be
                  deemed to receive a distribution of such benefit under this
                  paragraph (iii).

                  (b) Death On or After Benefit Commencement Date. In the event
         of the death of a Participant on or after his Benefit Commencement
         Date, there shall be no benefit payable to a Participant's Beneficiary.

                  (c) Designation of Beneficiary.

                           (i) General Rules. The Beneficiary of a Participant
                  with respect to the entire vested amount in the Participant's
                  Accounts remaining at the Participant's death shall be
                  determined in accordance with Section 1.9 of this Plan, unless
                  the Participant has designated a Beneficiary or Beneficiaries,
                  which the Participant may designate pursuant to the provisions
                  of Section 1.9 and this Section 8.2(c)(i) on a form provided
                  by or acceptable to the Plan Administrator. However, no
                  Beneficiary other than a Surviving Spouse designated by the
                  Participant shall be valid unless either (1) the Participant
                  has no Surviving Spouse (or such Spouse cannot be located), or
                  (2) the Surviving Spouse of the Participant has consented to
                  such designation pursuant to a Qualified Spousal Waiver.

                           (ii) Designation of Multiple Beneficiaries. A
                  Participant may, consistent with paragraph (i) above,
                  designate more than one Beneficiary and, for each such

                                       53
<PAGE>   63

                  Beneficiary, may designate a percentage of the entire vested
                  amount in his Accounts to which such Beneficiary should become
                  entitled (such Beneficiary's "Benefit Amount") upon the
                  Participant's death. Each such Beneficiary shall be entitled
                  to receive his Benefit Amount determined pursuant to Section
                  8.4 in accordance with the provisions of subsections (a) and
                  (b) above. Unless otherwise specified by the Participant, any
                  designation by the Participant of multiple Beneficiaries shall
                  be interpreted as a designation by the Participant that each
                  such Beneficiary (if alive as of the Participant's date of
                  death, and if not, then the contingent Beneficiary under
                  paragraph (iii) below of such Beneficiary) should be entitled
                  to an equal percentage of the Participant's vested Account
                  balances upon the Participant's death.

                           (iii) Contingent Beneficiaries. A Participant may
                  designate contingent Beneficiaries to receive a Beneficiary's
                  Benefit Amount in the event such Beneficiary should predecease
                  the Participant; otherwise, in the event a Beneficiary
                  predeceases the Participant, the person or those persons
                  specified in Section 1.9 of the Plan shall be deemed to be the
                  Beneficiary with respect to such deceased Beneficiary's
                  Benefit Amount, and shall receive the Benefit Amount to which
                  such Beneficiary would have been entitled hereunder under this
                  Section 8.2.

                  (d) Required Distributions and Forms of Payment.
         Notwithstanding any provision of this Plan to the contrary,
         distribution of a Beneficiary's Benefit Amount shall be made by
         December 31 of the calendar year containing the 5th anniversary of the
         Participant's death.

         8.3      Form of Payment of Benefits. Benefits under this Plan shall
generally be payable in the form of a single lump sum payment in cash.
However, to the extent that a Participant's Accounts are invested in Company
common stock, such Company common stock shall be distributed in-kind to the
Participant (or the Participant's Beneficiary in the case of the Participant's
Death) if requested by the Participant (or the Participant's Beneficiary in the
case of the Participant's Death). See also Appendices I, II, III, IV, V, and VI.

         8.4      Valuation of Accounts for Payments. The amount distributed
to the Participant or Beneficiary shall be determined using the Participant's
or Beneficiary's Benefit Amount valued as of the Valuation Date chosen in
advance by said person in accordance with the foregoing provision of this
Article VIII. In the event of automatic cash-outs paid in accordance with
Section 8.1(a)(ii), 8.1(b)(iii) or 8.2(a)(iii), the relevant Valuation Date
shall be the last day of the month in which the distribution event occurs.

         8.5      Forfeitures.

                  (a) Occurrence of Forfeitures. A forfeiture of the non-vested
         portion of a Participant's Accounts shall occur upon the earlier of the
         following:

                           (i) Payment of Benefits. In the event a Participant
                  terminates employment with the Controlled Group and receives
                  (or is deemed to receive) a distribution of his

                                       54
<PAGE>   64

                  vested Accounts (other than a distribution under Section
                  8.10), the non-vested portion of his Accounts shall be
                  forfeited as of the date of the distribution (or deemed
                  distribution).

                           (ii) Termination, Breaks in Service. In the event
                  that a Participant terminates employment with all members of
                  the Controlled Group and incurs a period of 5 consecutive
                  One-Year Breaks in Service, the non-vested portion of his
                  Accounts shall then be forfeited.

                  (b) Application of Forfeited Amounts. Any forfeitures arising
         under paragraphs (i) and (ii) of subsection (a) above shall be used to
         reduce future contributions of Employers under Section 3.1

                  (c) Recrediting Certain Forfeitures Upon Return to Service. If
         a Participant incurs a forfeiture prior to incurring 5 consecutive
         One-Year Breaks in Service, the Participant shall have the previously
         forfeited amount in his Accounts (unadjusted for any gains or losses)
         restored if and when the Participant, after returning to service with
         an Employer, repays to the Trustee the entire amount of the
         distribution(s) he received from the Plan before the earlier of (A) 5
         years after the first day on which the Participant is subsequently
         reemployed by the Employer, or (B) the end of the first period of 5
         consecutive One-Year Breaks in Service after the distribution(s). A
         Participant who has been deemed to have received a distribution under
         this Plan and who otherwise is described in the preceding sentence
         shall be deemed to have repaid his deemed distribution upon his return
         to service with a member of the Controlled Group. The permissible
         sources for restoration of the Participant's previously forfeited
         amount in his Accounts are earnings of the Trust Fund or forfeitures
         arising under this Section (which shall be used for this purpose prior
         to the application of subsection (b) above).

                  (d) Allocation of Forfeitures. Any forfeitures described above
         shall be used to offset the contribution requirements (other than for
         Elective Contributions) applicable to the Employer whose Participants'
         accounts were the source of the forfeitures in question; provided,
         however, that if a Participant has received contributions from more
         than one Employer under the Plan, his most recent Employer at the time
         of his severance shall be deemed to have made all such contributions
         for purposes of this paragraph.

         8.6      Benefit Payment Commencement. Unless a Participant consents to
later payment, the payment of benefits under the Plan to the Participant shall
begin not later than the 60th day after the close of the Plan Year in which the
latest of the following events occurs:

                  (a) The attainment by the Participant of age 65;

                  (b) The 10th anniversary of the date on which the Participant
         commenced participation in the Plan; or

                  (c) The termination of the Participant's service with the
         Controlled Group.

                                       55
<PAGE>   65

The failure of a Participant to consent to a distribution when such consent is
required under Section 8.6 shall be deemed to be an election to defer
commencement of payment for purposes of this Section.

         8.7      Notice and Consent Requirements.

                  (a) In General. Notwithstanding any provision of this Plan to
         the contrary (including Section 8.6), unless one of the exceptions in
         subsection (c) below is satisfied, no distribution may be made or
         commence to a Participant unless the Participant has been provided the
         notification required under subsection (b) below at the time and in the
         manner indicated in such subsection, and has consented in writing to
         the distribution after receiving such notification, with such consent
         being given no less than 30 days and no more than 90 days prior to his
         Benefit Commencement Date.

                  (b) Notification. The Plan Administrator shall notify the
         Participant of the right, if any, to defer any distribution. Such
         notification shall include a general description of the material
         features under the Plan and shall inform the Participant of his right
         to defer receipt of the distribution, and shall be provided (by mail,
         posting or personal delivery) no less than 30 days and no more than 90
         days prior to his Benefit Commencement Date; provided, however, that a
         Participant may waive the right to receive the notice no less than 30
         days prior to the Benefit Commencement Date; provided, further, that a
         Participant shall have the opportunity to consider the decision of
         whether or not to elect a distribution for at least 30 days after the
         notice is provided; provided, further, that the Plan Administrator
         shall provide information to the Participant clearly indicating that
         the Participant has the right to the 30-day period for making the
         decision.

                  (c) Exceptions. This Section 8.7 shall not be applicable to
         the following distributions:

                           (i) Cash-Outs. If the value of a Participant's entire
                  vested Account balances (A) does not and has not ever exceeded
                  $3,500 or (B) effective as of January 1, 1998 does not exceed
                  $5,000 on the date of the Participant's termination of
                  employment, this Section shall not be applicable to a
                  distribution of such entire vested Account balances as a
                  single lump sum.

                           (ii) Immediately Distributable. If a distribution is
                  made on or after the Participant's attainment of the later of
                  age 62 or his Normal Retirement Age, this Section shall not be
                  applicable to such distribution.

                           (iii) Other Payees. If a distribution is made to an
                  alternate payee pursuant to a qualified domestic relations
                  order or to any other Beneficiary, this Section shall not be
                  applicable to such distribution.

                                       56
<PAGE>   66

                           (iv) Code ss.ss.401(a)(9) and 415. If a distribution
                  is required to satisfy the provisions of Article IV, Section
                  8.1(c) or Section 8.2(d), this Section shall not be applicable
                  to such distribution.

                           (v) Plan Termination. If a distribution is made upon
                  termination of this Plan to the Participant and no member of
                  the Controlled Group maintains any other defined contribution
                  plan (other than an employee stock ownership plan as defined
                  in Code ss.4975(e)(7)), this Section shall not be applicable
                  to such distribution.

                  (d) Application to Plan Provisions. To the extent that a
         distribution is required by the terms and provisions of this Plan, but
         this Section is applicable to the distribution and the distribution
         therefore cannot be made, such distribution shall, except as otherwise
         provided, be made as soon as administratively practicable following the
         Valuation Date coincident with the date that this Section is no longer
         applicable to the distribution.

         8.8      Restrictions on Elective Contribution Distributions.
Notwithstanding any provisions of this Plan to the contrary, a Participant's
Elective Contributions Accounts shall not be distributed prior to:

                  (a) the Participant's "separation from service" (as defined in
         Rev. Ruls. 79-336 and 81-141, and any subsequent guidance issued by the
         Internal Revenue Service), retirement, death or disability;

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

                  (c) the Participant's incurrence of a "hardship" (within the
         meaning of Treas. Reg. ss.1.401(k)-1(d)(2)(iv)) and which meets the
         requirements of Section 8.10 of this Plan;

                  (d) the termination of the Plan without establishment or
         maintenance by the Employer of a successor plan (within the meaning of
         Treas. Reg. ss.1.401(k)-1(d)(3));

                  (e) if the Employer is a corporation, the date of the sale or
         other disposition by the Employer of the Participant to an unrelated
         corporation of substantially all the assets used by the Employer in a
         trade or business (within the meaning of Treas. Reg.
         ss.1.401(k)-1(d)(4)); or

                  (f) if the Employer is a subsidiary of a corporation, the date
         of the sale or other disposition by such corporation of its interest in
         the Employer of the Participant to an unrelated entity or individual
         (within the meaning of Treas. Reg. ss.1.401(k)-1(d)(4)).

For purposes of subsections (e) and (f) above, the selling corporation must
maintain this Plan after the sale or other disposition and the Participant must
continue employment with the asset purchaser or subsidiary (as applicable). For
purposes of subsections (d), (e) and (f) above, the distribution must be a lump
sum distribution meeting the requirements of Treas. Reg. ss.1.401(k)-1(d)(5).
This Section 8.8 shall not be interpreted to allow distributions at a time or in
a form which is not otherwise

                                       57
<PAGE>   67

provided for in this Article VIII. The provisions of this Section shall be
interpreted in accordance with the requirements of Code ss.401(k)(2)(B) and any
regulations promulgated thereunder.

         8.9      Payments to Alternate Payees. See Section 12.6(b)(iii) for
special provisions which are applicable to payments to an alternate payee under
a qualified domestic relations order. A qualified domestic relations order may
not provide an alternate payee with a death benefit from this Plan except to the
extent consistent with Section 8.2 and, if applicable, except to the extent such
order requires that the alternate payee be treated as the Participant's
Surviving Spouse.

         8.10     Hardship Distributions of Elective Contributions.

                  (a) General Rules. A Participant shall be entitled to apply to
         the Plan Administrator for a hardship distribution of all or a portion
         of such Participant's Elective Contributions Account balance, valued as
         of the Valuation Date coincident with or next following the date on
         which the Plan Administrator receives the Participant's application. A
         hardship distribution will be made to the Participant (i) only if the
         Plan Administrator or a person or entity designated by the Plan
         Administrator determines that the Participant has an immediate and
         heavy financial need under subsection (b) below, and (ii) only to the
         extent the distribution is necessary to satisfy such need under
         subsection (c) below.

                  (b) Immediate and Heavy Financial Need. A distribution will be
         made on account of an immediate and heavy financial need of a
         Participant if the distribution is on account of:

                                    (i) Medical expenses described in Code
                           ss.213(d) previously incurred by the Participant, the
                           Participant's spouse, or any dependents of the
                           Participant (as defined in Code ss.152) or necessary
                           for such persons;

                                    (ii) Costs directly related to the purchase
                           (excluding mortgage payments) of a principal
                           residence for the Participant;

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

                                    (iv) The need to prevent the eviction of the
                           Participant from his principal residence or
                           foreclosure on the mortgage of the Participant's
                           principal residence.

                  In determining the existence of an immediate and heavy
                  financial need, the provisions of Treas. Reg.
                  ss.1.401(k)-1(d)(2)(iv)(A) shall govern.

                  (c) Distribution Necessary to Satisfy Need. A distribution
         will be deemed to be necessary to satisfy an immediate and heavy
         financial need of a Participant if all of the following requirements
         are satisfied:

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<PAGE>   68

                                    (i) The distribution is not in excess of the
                           amount of the immediate and heavy financial need of
                           the Participant, including any estimated taxes which
                           will be incurred because of said distribution;

                                    (ii) The Participant has obtained all
                           distributions (other than hardship distributions) and
                           all nontaxable loans available under all plans
                           maintained by his or her Employer;

                                    (iii) After receiving the hardship
                           distribution, the Participant shall be prohibited
                           from making Elective Contributions under this Plan
                           and elective contributions and employee contributions
                           under any other plan of his Employer or under an
                           otherwise legally enforceable agreement (including
                           all qualified and nonqualified deferred compensation,
                           stock option and stock purchase plans maintained by
                           such Employer, but not including health or welfare
                           benefit plans or the mandatory employee contribution
                           portion of any defined benefit plan) for at least 12
                           months following receipt of the hardship
                           distribution; and

                                    (iv) Notwithstanding Section 3.5(e) of this
                           Plan, the maximum Elective Contributions pursuant to
                           Code ss.402(g) which may be otherwise made by the
                           Participant for the taxable year of the Participant
                           following the taxable year in which the Participant
                           receives the hardship distribution shall be reduced
                           by the amount of the Participant's Elective
                           Contributions for the taxable year in which the
                           Participant received the hardship distribution.

                  In determining the extent of a distribution necessary to
                  satisfy an immediate and heavy financial need, the provisions
                  of Treas. Reg. ss.1.401(k)-1(d)(2)(iv)(B) shall govern.

                  (d) Taxes. The Participant shall be responsible for any excise
         taxes and/or any income taxes due on a hardship distribution under this
         Section.

         8.11     Loan of Account Balances to Participants.

                  (a) Conditions Applicable to Participant Loans. Upon the
         application of any Authorized Borrower filed with the Plan
         Administrator, the Plan Administrator shall in accordance with a
         uniform and nondiscriminatory policy established by it, direct the
         Trustee to make a loan to said Authorized Borrower. Any loans made
         pursuant to this Section 8.11 shall satisfy the following conditions:

                              (i) Such loans shall be available to all
                    Authorized Borrowers. For purposes of this Section
                    "Authorized Borrower" shall mean any Participant or
                    Beneficiary who is a party-in-interest within the meaning of
                    ERISA ss. 3(14) and any Employee as defined in section 1.32
                    of this Plan who is not a Leased Employee or a Self-Employed
                    Individual.

                                       59
<PAGE>   69

                              (ii) Such loans shall not be made available to
                    Authorized Borrowers who are Highly Compensated Employees in
                    an amount which is greater than that available to other
                    Authorized Borrowers in accordance with United States
                    Department of Labor Regulations ss. 2550.408b-1(c);
                    provided, however, that loans may be permitted in an amount
                    that bears a uniform relationship to vested Account
                    balances.

                              (iii) Each such loan shall bear a rate of interest
                    so as to provide the Plan with a return commensurate with
                    the interest rates charged by persons in the business of
                    lending money for loans which would be made under similar
                    circumstances in accordance with United States Department of
                    Labor Regulations ss. 2550.408b-1(e).

                                            (A) The interest rate for a loan
                              from the Plan shall be the rate which shall be
                              selected by the Plan Administrator as of the first
                              day of the month during which the Authorized
                              Borrower applies for the loan.

                                            (B) The Plan Administrator shall
                              have the responsibility on an ongoing basis to
                              assure that the rate of interest for Authorized
                              Borrower loans provides the plan with a rate of
                              return which is commensurate with the interest
                              rate charged under similar circumstances by
                              persons in the business of lending money. If the
                              rate described above fails to accomplish this
                              objective, the Plan Administrator has the duty to
                              specify in writing an alternative rate which shall
                              be deemed to be the rate of interest for loans
                              under this Section 8.11.

                              (iv) The amount of any such loan, when added to
                    the outstanding balance of all other loans, if any, from the
                    Plan (or from any other plan maintained by the Employer) to
                    such Authorized Borrower shall not exceed the lesser of:

                                            (A) $50,000, reduced by the excess
                              (if any) of (1) the highest outstanding balance of
                              loans from the Plan to such Authorized Borrower
                              during the one-year period ending on the day
                              before the date on which the loan was made, over
                              (2) the outstanding balance of loans from the Plan
                              to such Authorized Borrower on the date a new loan
                              was made, or

                                            (B) one-half (1/2) of the value of
                              the vested Accounts of such Authorized Borrower.

                              (v) Each such loan, by its terms, shall be repaid
                    within 5 years, unless such loan is used to acquire a
                    dwelling unit which, within a reasonable time, is to be used
                    as the principal residence of the Authorized Borrower, in
                    which event such loan shall be repaid within 15 years.

                                       60
<PAGE>   70

                           (vi) Each loan, by its terms, shall require
                    repayment on a substantially level amortization basis with
                    loan repayments made not less frequently than quarterly over
                    the term of the loan.

                           (vii) Effective as of January 1, 1998, if a
                  Participant is married and has an Applicable Account under
                  Appendix I of the Plan, then prior to the making of a loan
                  under this Section of the Plan, the spouse of the Participant
                  must consent in writing to the use of the Account as security
                  for the loan. Such consent must be given during the 90-day
                  period ending on the date on which the loan is made. The
                  consent of the spouse must acknowledge the effect of the use
                  of the Participant's Account balance as security for a loan
                  and must be witnessed by a representative of the Plan
                  Administrator or a notary public. However, the consent of the
                  spouse will not be required if it is established to the
                  satisfaction of the Plan Administrator that such consent
                  cannot be obtained because there is no spouse, because the
                  spouse cannot be located, or because of such other
                  circumstances as the Secretary of the Treasury may prescribe
                  by regulations.

                           (viii) The principal amount of any Authorized
                  Borrower loan may not be less than $1,000.

                           (ix) All Authorized Borrower loans will be repaid by
                  Authorized Borrowers who are Employees or who subsequently
                  become Employees on a payroll deduction basis. All other
                  Authorized Borrower loans must be promptly repaid by tender of
                  cash or check for the proper installment payment amount. Loan
                  repayments made by an Authorized Borrower shall be allocated
                  solely to the account of the Authorized Borrower making the
                  repayment.

                           (x) Each such loan shall be evidenced by a promissory
                  note executed by such Authorized Borrower and payable to the
                  Trustee not later than the earliest of a fixed maturity date
                  meeting the requirements of paragraph (v) above, or the
                  following events of default: (A) the Authorized Borrower's
                  death, (B) the Authorized Borrower's failure to pay any amount
                  due within 30 days after the date due, (C) the Authorized
                  Borrower's insolvency, (D) a general assignment for the
                  benefit of the Authorized Borrower's creditors, (E) an
                  appointment of a receiver or trustee with respect to all or a
                  substantial part of the Authorized Borrower's real or personal
                  property, (F) any petition in bankruptcy by or against the
                  Authorized Borrower, (G) any judgment against the Authorized
                  Borrower, (H) the Authorized Borrower's retirement under the
                  Plan, (I) any failure by the Authorized Borrower to perform
                  any covenant, condition or agreement contained in the loan
                  documents, (J) the Authorized Borrower's disability, (K) the
                  termination of the Plan for any reason, or (L) the Authorized
                  Borrower's ceasing to be an Authorized Borrower. Such
                  promissory note shall evidence such terms as are required by
                  this Section.

                           (xi) For each Authorized Borrower for whom a loan is
                  authorized pursuant to this Section, the Plan Administrator
                  shall (1) direct the Trustee to

                                       61
<PAGE>   71
                  liquidate the Authorized Borrower's interest in his or her
                  vested accounts to the extent necessary to provide funds for
                  the loan, (2) direct the Trustee to disburse funds to the
                  Authorized Borrower upon the Authorized Borrower's execution
                  of the promissory note referred to in paragraph (x) above, (3)
                  transmit to the Trustee such executed promissory note, and (4)
                  establish and maintain a separate recordkeeping account (A)
                  which initially shall be in the amount of the loan, (B) to
                  which the funds for the loan shall be deemed to have been
                  allocated and then disbursed to the Authorized Borrower, (C)
                  to which the promissory note shall be allocated and (D) which
                  shall show the unpaid principal of and interest on the note
                  from time to time. All payments of principal and interest by
                  an Authorized Borrower shall be credited initially to his or
                  her separate recordkeeping loan account and applied against
                  the Authorized Borrower's promissory note, and then invested
                  according to the Authorized Borrower's investment directions
                  applicable to his Elective Contributions allocated to the
                  Authorized Borrower's accounts.

                           (xii) Each such loan shall be adequately secured by a
                  pledge of such Authorized Borrower's loan account referred to
                  in paragraph (xi) above so that, in the event the Authorized
                  Borrower defaults on such loan or fails to repay such loan in
                  the time set forth in the promissory note, the Plan
                  Administrator may satisfy any amount of principal or interest
                  due and unpaid on the loan at the time of any default on the
                  loan, and any interest accruing thereafter by deduction from
                  the Authorized Borrower's loan account referred to in
                  paragraph (xi) above. Such amount of principal and interest
                  due and unpaid shall be deemed to have been deducted and
                  distributed to the Authorized Borrower immediately upon
                  default, unless such Authorized Borrower was not, at the time
                  of default, eligible to receive a distribution under the
                  provisions of this Plan, in which event such amount shall be
                  deemed to have been deducted and distributed at such time as
                  the Authorized Borrower first becomes eligible to receive a
                  distribution under the provisions of this Plan. In the event
                  that the amount so deducted and distributed is insufficient to
                  satisfy the remaining balance of such loan, the Authorized
                  Borrower shall be liable for, and must continue to make
                  payments on any such balance still due to the Trust Fund, in
                  accordance with applicable law, and interest at the rate
                  specified in the promissory note shall continue to accrue on
                  any outstanding amount until fully satisfied.

                           (xiii) In the event an Authorized Borrower receives a
                  loan from the Plan, to the extent that an amount is borrowed
                  by an Authorized Borrower from his Account, the Authorized
                  Borrower's Account will not share in the earnings or losses of
                  the Trust Fund, but will only share in earnings or losses
                  based upon the loan made to the Authorized Borrower. An
                  Authorized Borrower who elects to receive a loan from the Plan
                  also automatically elects to direct the investment of his or
                  her Accounts in said loan to the extent so borrowed in
                  accordance with the preceding sentence.

                                       62
<PAGE>   72

                           (xiv) Notwithstanding any provision of this Plan to
                  the contrary, this Plan may distribute the promissory note of
                  an Authorized Borrower identified in paragraph (x) above or
                  may cancel all or a portion of the indebtedness evidenced by
                  such note in lieu of making a cash distribution required by
                  this Plan.

                           (xv) Any Authorized Borrower who takes out or renews
                  a loan from the Plan shall be restricted in the amount which
                  the Authorized Borrower can withdraw under the preceding
                  Sections of this Article VIII so that the Plan at all times
                  shall retain at least 20% of an Authorized Borrower's vested
                  Account balances.

                           (xvi) In the event of default, foreclosure on the
                  note and attachment of security will not occur until a
                  distributable event occurs in the Plan.

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

                           (xviii) The source of any loan shall be the
                  Authorized Borrower's Elective Contribution Account and/or the
                  Authorized Borrower's Rollover Contribution Account, as
                  designated by the Authorized Borrower, and the assets of said
                  account shall be reduced proportionately in each investment
                  account in which they are held.

                           (xix) Notwithstanding any other provision of the
                  Plan, loan repayment will be suspended under the Plan as
                  permitted under Code ss. 414(u)(4) for Participants on a leave
                  of absence for "qualified military service" (as defined in
                  Section 12.19 of the Plan).

                  (b) Additional Conditions that May be Established by the Plan
         Administrator. The Plan Administrator shall have complete discretion to
         establish administrative procedures that shall be applicable to
         Authorized Borrower loans, without the necessity of amending the Plan,
         including but not limited to the following:

                              (i) The Plan Administrator may establish an
                    alternative minimum dollar amount that may be borrowed,
                    provided that such amount may not exceed $1000.

                              (ii) The Plan Administrator may require all loans
                    to be effective only as of a Valuation Date.

                                       63
<PAGE>   73

                              (iii) The Plan Administrator may require that all
                    Authorized Borrowers requesting a loan pay a reasonable loan
                    origination fee.

         Any such administrative procedures shall be set forth in writing and
         communicated to Authorized Borrowers.

                    (c) Special Effective Date. Loans shall not be permitted
         under this Plan until January 1, 1998.

         8.12       Rollover Distribution Election.

                    (a) General Rule. If a Participant or Surviving Spouse of a
         Participant (or an alternate payee pursuant to a qualified domestic
         relations order who is a Spouse or former Spouse of a Participant) who
         is to receive a payment under this Article which equals or exceeds $200
         and which is an eligible rollover distribution (as defined below)
         elects (within the 90 day period ending on the Benefit Commencement
         Date) to have such distribution (or a portion of such distribution if
         the amount of such portion equals or exceeds $500) paid directly to an
         eligible retirement plan (as defined below) and specifies the eligible
         retirement plan to which such distribution is to be paid, such payment
         to be made to the Participant or Surviving Spouse (or alternate payee)
         of a Participant shall be made in the form of a direct lump sum
         transfer of cash from the Trustee to the trustee of the eligible
         retirement plan so specified in lieu of the payment otherwise required
         by this Article. The preceding sentence shall only apply to the extent
         that the eligible rollover distribution would be includible in the
         Participant's or Surviving Spouse's (or alternate payee's) gross income
         if not so transferred (determined without regard to Code ss.ss.402(c)
         and 403(a)(4)). Rollover distributions may be directed to no more than
         one eligible retirement plan for each distribution.

                    (b) Definitions. For purposes of this Section, the following
         terms shall have the meanings indicated:

                              (i)           Eligible retirement plan shall mean:

                                            (A) with respect to a Participant
                              (or alternate payee), an individual retirement
                              account described in Code ss.408(a), an individual
                              retirement annuity described in Code ss.408(b)
                              (other than an endowment contract), a qualified
                              trust which is a defined contribution plan and the
                              terms of which permit the acceptance of rollover
                              distributions, or an annuity plan described in
                              Code ss.403(a); or

                                            (B) with respect to a Surviving
                              Spouse of a Participant, an individual retirement
                              account described in Code ss.408(a) or an
                              individual retirement annuity described in Code
                              ss.408(b) (other than an endowment contract).

                                       64
<PAGE>   74

                              (ii) Eligible rollover distribution shall mean any
                    distribution to a Participant or Surviving Spouse (or
                    alternate payee) of a Participant of all or any portion of
                    the balance to the credit of such individual in this Plan;
                    provided, however, such term shall not include:

                                            (A) any distribution which is one of
                              a series of substantially equal periodic payments
                              (not less frequently than annually) made for the
                              life (or life expectancy) of the Participant or
                              his designated Beneficiary or the joint lives (or
                              joint life expectancies) of the Participant and
                              his designated Beneficiary, or for a specified
                              period of 10 years or more;

                                            (B) any distribution to the extent
                              such distribution is required by Section 8.1(c) or
                              Section 8.2(d);

                                            (C) the portion of any distribution
                              that is not includible in gross income;

                                            (D) effective as of January 1, 1999,
                              any "hardship" distribution under Section 8.10;
                              and

                                            (E) any other distribution or
                              portion of a distribution to the extent such
                              distribution is not considered an eligible
                              rollover distribution under Treasury regulations
                              or other guidance issued by the Internal Revenue
                              Service.

                    (c) Satisfaction of Requirements. For purposes of this
         Section, the Participant or Surviving Spouse (or alternate payee) of
         the Participant electing the transfer must present sufficient evidence
         in a timely manner to the Plan Administrator that the transferee plan
         satisfies the definition of an eligible retirement plan set forth
         above. At a minimum, the Participant or Surviving Spouse (or alternate
         payee) of the Participant must state the name of the transferee plan
         and represent that the transferee plan is an eligible retirement plan
         (as defined in paragraph (i) of subsection (b) above). The Participant
         or Surviving Spouse (or alternate payee) of the Participant must also
         present such additional documentation as the Plan Administrator may
         require which shall be used to verify that the requirements of this
         Section have been met. The Trustee, the Plan Administrator, or any Plan
         fiduciary shall have no duty to verify the authenticity of any such
         evidence or documentation, and shall be entitled to rely on any such
         evidence submitted by a Participant or Surviving Spouse (or alternate
         payee) of the Participant, without questioning the authenticity
         thereof, unless it is unreasonable to so rely. Furthermore, in the
         event that the Trustee, the Plan Administrator or any Plan fiduciary
         shall have actual knowledge of an issue relating to the transferee
         plan's ability to satisfy the definition of an eligible retirement
         plan, such issue must be expressly resolved in favor of the
         satisfaction of such definition by the transferee plan by a ruling from
         the Internal Revenue Service or by an opinion of legal counsel (chosen
         by the Participant or Surviving Spouse (or alternate payee) of the
         Participant, but acceptable to the Plan

                                       65
<PAGE>   75

         Administrator) directed to the Trustee, the Plan, the Plan
         Administrator and any fiduciary of the Plan, before the transfer can
         occur.

                    (d) Determination in the Plan Administrator's Discretion.
         The Plan Administrator shall have complete and absolute discretion to
         determine whether the proposed transferee plan selected by the
         distributee satisfies the requirements of this Section, and to
         determine whether the requirements of this Section have otherwise been
         satisfied by a proposed transfer.

                    (e) Interpretation. The provisions of this Section shall be
         interpreted in accordance with Code ss.401(a)(31), as added by the
         Unemployment Compensation Amendments of 1992, and any regulations or
         other guidance promulgated by the Internal Revenue Service thereunder,
         and shall not be construed or interpreted in a manner other than strict
         compliance with such requirements.

                    (f) Application of Other Rules. For all purposes of this
         Plan, the election by a Participant or Surviving Spouse (or alternate
         payee) of a Participant of a transfer under this Section shall be
         considered a payment or distribution under this Article as if the
         amount transferred were paid directly to the Participant or Surviving
         Spouse (or alternate payee).

         8.13       Provision Pursuant to Code Section 401(a)(9).

                    (a) In General. Notwithstanding any other provision of the
         Plan, to the extent required under Code ss. 401(a)(9) of the Code, the
         entire vested Account balance of a Participant who is a 5% owner (as
         defined in Code ss. 416) or who attains age 70 1/2 prior to July 1,
         1999 (i) shall be distributed to him in a lump sum in cash not later
         than April 1 of the calendar year following the calendar year in which
         he attains age 70 1/2 and, with respect to such Participants who are
         Employees, on December 31 of such year and each succeeding year or (ii)
         shall commence to be distributed to him in one of the optional forms of
         benefit under Appendix II, III, IV or V, not later than the time
         specified in clause (i) of this paragraph. In addition, the vested
         Account balance of any other Participant must be distributed or
         commence to be distributed not later than the April 1 of the calendar
         year following the later of (i) the calendar year in which he attains
         age 70 1/2 or (ii) the calendar year in which he incurs a termination
         of employment.

                    (b) Notwithstanding the foregoing, distributions under this
         Section 8.13 shall be made in accordance with the provisions of Code
         ss. 401(a)(9) and Treasury Regulations issued thereunder, including
         Treas. Reg. ss. 1.401(a)(9)-2, which provisions are hereby incorporated
         herein by reference, provided that such provisions shall override the
         other distribution provisions of the Plan only to the extent that such
         other Plan provisions provide for distribution that is less rapid than
         required under such provisions of the Code and Regulations. Nothing
         contained in this Section shall be construed as providing any optional
         form of payment that is not available under the other distribution
         provisions of the Plan.

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<PAGE>   76

                    (c) A Participant who attained age 70 1/2 on or before
         December 31, 1996 but did not retire from employment with the Employer
         before January 1, 1997 and who began to receive the minimum required
         distributions under Code ss. 401(a)(9) as in effect prior to January 1,
         1997, may, in accordance with procedures to be established by the Plan
         Administrator, elect to stop receiving such distributions until the
         Participant retires from employment with the Employer.

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<PAGE>   77

                                   ARTICLE IX

                         THE TRUST FUND AND THE TRUSTEE

         9.1      Existence of Trust. The Company has entered into the Trust
Agreement with the Trustee designated by the Company on the Trust Agreement to
hold the funds necessary to provide the benefits set forth in this Plan.

         9.2      Exclusive Benefit Rule. The Trust Fund shall be received,
held in trust, and disbursed by the Trustee in accordance with the provisions of
the Trust Agreement and this Plan. No part of the Trust Fund shall be used for
or diverted to purposes other than for the exclusive benefit of Participants and
their Beneficiaries and the payment of reasonable expenses attributable to the
administration of the Plan in accordance with ERISA ss.404(a)(1)(A)(ii). For
purposes of the preceding sentence, the use of the Trust Fund to pay fees and
expenses incurred in connection with the provision of services is not a
reasonable expense of administering the Plan if the payments are made for the
Employer's benefit or involve services for which the Employer could reasonably
be expected to bear the cost in the normal course of such Employer's business or
operations. In this regard, services provided in conjunction with the
establishment, termination or design of plans relate to the business activities
of the Employer and generally would not be "reasonable expenses attributable to
the administration of the Plan." No person shall have any interest in, or right
to, the Trust Fund or any part thereof, except as specifically provided for in
this Plan or the Trust Agreement, except as provided in Section 3.4.
Notwithstanding the preceding provisions of this Section, this Section shall be
construed in accordance with the requirements of Code ss.401(a)(2) and ERISA
ss.403(c) and any regulations or other guidance promulgated thereunder, and
shall not be construed in a manner more restrictive than such requirements.

         9.3      Removal or Resignation of Trustee. The Company may remove
the Trustee at any time or the Trustee may resign at any time upon the notice
required by the terms of the Trust Agreement, and upon such removal or upon the
resignation of a Trustee, the Company shall appoint a successor Trustee.

         9.4      Powers of Trustee. The Trustee shall have the power to
hold, invest, reinvest, or to control and disburse the Trust Funds in accordance
with the provisions of the Trust Agreement and Article VI of this Plan. If more
than one person shall be designated as Trustee at any given time, any reference
herein to the Trustee shall refer to all of said persons, except that the
signature of only one of said persons shall be sufficient to represent the
signature of all of said persons and the action of any one of them shall be
deemed to be the action of the Trustee.

         9.5      Integration of Trust Agreement. The Trust Agreement shall
be deemed to be a part of this Plan, and all rights of Participants or others
under this Plan shall be subject to the provisions of the Trust Agreement.

         9.6      Records and Accounts. The Trustee shall maintain accurate
and detailed records and accounts of all transactions of the Plan, which shall
be available at all reasonable times for

                                       68
<PAGE>   78

inspection or audit by any person designated by the Employer or Plan
Administrator and by any other person or entity to the extent required by law.

         9.7 Annual Reports. As soon as practicable following the close of the
Plan Year, the Trustee shall file with the Plan Administrator and the Employer a
written report setting forth all transactions with respect to the Trust Fund
during such Plan Year and listing the assets of the Trust Fund and the market
value thereof at the close of the period covered by such report. The Trustee
shall also provide the Plan Administrator and the Employer with such other
information in its possession as may be necessary for the Plan Administrator or
Employer to conform with the requirements of ERISA ss.103.

                                       69
<PAGE>   79

                                    ARTICLE X

                                 ADMINISTRATION

         10.1     Allocation of Responsibility. The general administration
and day to day operations of the Plan and the responsibility for carrying out
the provisions thereof will be placed in the Plan Administrator who shall be
designated by the President of the Company or by resolution of the Executive
Committee of the Board of Directors of the Company. In the absence of such a
designation, the Company shall carry out the responsibilities of the Plan
Administrator.

         10.2     Administrative Expenses. The Plan Administrator may
employ financial, legal, or other counsel and engage such clerical, financial,
or other services as the Plan Administrator may deem necessary for the effective
administration of the Plan and compliance with Federal and state regulations.
Said operating expenses and any other reasonable administrative expenses will be
paid out of the Trust Fund to the extent possible consistent with the exclusive
benefit rule set forth in Section 9.2, unless the Company elects (in its sole
discretion) to pay such expenses.

         10.3     Plan Administrator Powers and Duties. The Plan
Administrator shall have the power to interpret and construe the Plan, to settle
all questions arising from the operation of the Plan, to determine all questions
of eligibility and the status and rights of Participants, Beneficiaries and
others, and to establish rules for the administration of the Plan and the
transaction of its business. Final determinations or actions of the Plan
Administrator with respect to any questions arising out of or in connection with
the administration of the Plan will be final and conclusive and binding upon all
persons having an interest in the Plan. The Plan Administrator may delegate to
other persons, all or such portion of their duties hereunder, other than those
granted to the Trustee under the Trust Agreement, as the Plan Administrator, in
his sole discretion, may decide.

         10.4     Records and Reports. The Plan Administrator will keep
such accounts and records as he may deem necessary or proper in the performance
of his duties under the Plan.

         10.5     Reporting and Disclosure. The Plan Administrator shall
file all reports and returns required to be filed by the Plan (other than those
which are the responsibility of the Trustee) with any governmental agency, shall
make all disclosures to Employees, Participants and Beneficiaries, and shall
make available for examination by said persons copies of all Plan documents,
descriptions, returns and reports as may be required by applicable law or as
specified herein.

         10.6     Named Fiduciary. The Trustee and the Plan Administrator
shall be named fiduciaries under the Plan within the meaning of ERISA, with the
division of responsibilities between them as set forth in this Plan and the
Trust Agreement.

         10.7     Administrator. The Plan Administrator shall be the
"administrator," as that term is defined in ERISA ss.3(16)(A) and Code
ss.414(g), of this Plan.

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<PAGE>   80
         10.8     Interpretation of the Plan and Findings of Facts. The Plan
Administrator shall have sole and absolute discretion to interpret the
provisions of the Plan (including, without limitation, by supplying omissions
from, correcting deficiencies in, or resolving inconsistencies or ambiguities
in, the language of the Plan), to make factual findings with respect to any
issue arising under the Plan, to determine the rights and status under the Plan
of Participants and other persons, to decide disputes arising under the Plan
and to make any determinations and findings (including factual findings) with
respect to the benefits payable thereunder and the persons entitled thereto as
may be required for the purposes of the Plan. In furtherance of, but without
limiting, the foregoing, the Plan Administrator is hereby granted the following
specific authorities, which he shall discharge in his sole and absolute
discretion in accordance with the terms of the Plan (as interpreted, to the
extent necessary, by the Plan Administrator):

                  (a) To resolve all questions (including factual questions)
         arising under the provisions of the Plan as to any individual's
         entitlement to become a Participant;

                  (b) To determine the amount of benefits, if any, payable to
         any person under the Plan (including, to the extent necessary, making
         any factual findings with respect thereto); and

                  (c) To conduct the review procedure specified in Section 12.5.

All decisions of the Plan Administrator as to the facts of the case, as to the
interpretation of any provision of the Plan or its application to any case, and
as to any other interpretative matter or other determination or question under
the Plan shall be final and binding on all parties affected thereby, subject to
the claims and review procedures under Section 12.5 of this Plan. The Plan
Administrator shall direct the Trustee relative to benefits to be paid under the
Plan and shall furnish the Trustee with any information reasonably required by
it for the purpose of paying benefits under the Plan.

         10.9     Bonding, Insurance and Indemnity.

                  (a) Bonding. To the extent required under ERISA, the Company
         will obtain, pay for and keep current a bond or bonds with respect to
         the Plan Administrator, and any other Employee who receives, handles,
         disburses, or otherwise exercises custody or control of, any of the
         assets of the Plan.

                  (b) Insurance. The Company, in its discretion, may obtain, pay
         for and keep current a policy or policies of insurance, insuring the
         Plan Administrator, the members of the board of directors of the
         Company and other Employees to whom any fiduciary responsibility with
         respect to the administration of the Plan has been delegated against
         any and all costs, expenses and liabilities (including attorneys' fees)
         incurred by such persons as a result of any act, or omission to act, in
         connection with the performance of their duties, responsibilities and
         obligations under the Plan and any applicable law.

                  (c) Indemnity. If the Company does not obtain, pay for and
         keep current the type of insurance policy or policies referred to in
         subsection (b) above, or if such insurance

                                       71
<PAGE>   81

         is provided but any of the parties referred to in subsection (b) above
         incur any costs or expenses which are not covered under such policies,
         then the Company will indemnify and hold harmless, to the extent
         permitted by law, such parties against any and all costs, expenses and
         liabilities (including attorneys' fees) incurred by such parties in
         performing their duties and responsibilities under this Plan, provided
         that such party or parties were acting in good faith within what was
         reasonably believed to have been the best interests of the Plan and its
         Participants.

                                       72
<PAGE>   82

                                   ARTICLE XI

           AMENDMENT, TERMINATION, MERGER, CONSOLIDATION AND ADOPTION

         11.1     Permanency of Plan. It is contemplated by the Company that the
Plan and Trust shall be maintained permanently and that they shall constitute a
qualified plan under Code ss.401 and a tax-exempt trust under Code ss.501, or
any successor provisions. Nevertheless, the Company and the Employers must
necessarily reserve and do hereby reserve the rights of amendment, termination
and withdrawal as set forth in this Article.

         11.2     Right to Amend Plan.

                  (a) Amendment by the Company. The Company reserves the
         right, at any time, to modify or amend, in whole or in part, any or all
         of the provisions of the Plan, including specifically the right to make
         such amendments effective retroactively, if necessary or desirable, to
         bring the Plan into conformity with Code, ERISA, and any applicable
         regulations promulgated so that the Plan may continue to remain
         qualified and the Trust may continue to remain tax-exempt, or for any
         other purpose, subject to subsection (c) below. Any such amendment
         shall be in writing and shall be executed by an authorized officer of
         the Company.

                  (b) Amendment by Employer other than Company. An Employer
         other than the Company cannot at any time modify or amend, in whole or
         in part, any or all of the provisions of the Plan so long as such
         Employer continues to participate in this Plan. Such an Employer may,
         however, amend the provisions of any Exhibit to the Plan which refers
         specifically to said Employer, with the written approval of the Plan
         Administrator, or may cease to participate in this Plan at any time by
         giving written notice to the Company indicating the effective date of
         such termination of participation prior to such effective date unless
         waived by the Company. See Section 11.4 of this Plan.

                  (c) Restrictions on Amendments.

                           (i) Exclusive Benefit Rule. No modification or
                  amendment shall make it possible for Trust assets to be used
                  for, or diverted to, purposes other than the exclusive benefit
                  of Participants and their Beneficiaries in accordance with the
                  exclusive benefit rule under Section 9.2 of the Plan herein,
                  except as provided in Section 3.4.

                           (ii) Code ss.411(d)(6) Restrictions. No amendment to
                  the Plan shall be permitted that would have the effect of
                  decreasing the Account balances of any Participant.
                  Furthermore, no amendment shall be permitted that would have
                  the effect of eliminating or reducing an early retirement
                  benefit or a retirement-type subsidy (as defined in Treasury
                  regulations under Code ss.411(d)(6)(B)(i)), if any,

                                       73
<PAGE>   83

                  or, except as permitted under Treasury regulations,
                  eliminating an "optional form of benefit" as defined in Treas.
                  Reg. ss.1.411(d)-4(Q&A-1).

                           (iii) Code ss.411(a)(10) Vesting Restrictions. Any
                  amendment changing the vesting schedule of this Plan shall
                  comply with the provisions of Section 5.2(c). For purposes of
                  this paragraph (iii), an "amendment changing the vesting
                  schedule" is any amendment which directly or indirectly
                  affects the computation of the vested percentage of a
                  Participant's Account balances as described in Treas. Reg.
                  ss.1.411(a)-8(c).

         11.3       Right to Terminate Plan.

                    (a) Termination by the Company. The Company reserves the
         right, at any time, to wholly or partially terminate the Plan. If the
         Plan is terminated by the Company, all Accounts of "affected"
         Participants within the meaning of Code ss.411(d)(3) as of the date of
         termination shall immediately become nonforfeitable and fully vested,
         to the extent funded. If the Plan is partially terminated by the
         Company or for whatever reason, all Accounts of those "affected"
         Participants within the meaning of Code ss.411(d)(3) shall, as of the
         date of partial termination, immediately become nonforfeitable and
         fully vested, to the extent funded. Furthermore, a "complete
         discontinuance of contributions" within the meaning of Treas. Reg.
         ss.1.411(d)-2(d) under the Plan shall be treated as a termination of
         the Plan for purposes of this subsection.

                    (b) Termination by Employer Other than Company. An Employer
         other than the Company cannot at any time terminate this Plan. Such an
         Employer may, however, cease to participate in this Plan at any time by
         giving written notice to the Company indicating the effective date of
         such termination of participation prior to such effective date unless
         waived by the Company. See Section 11.4 of this Plan.

                    (c) Distributions Upon Termination. If the Plan is
         terminated, the Account balances of affected Participants shall be
         either held in the Trust pursuant to the provisions of the Plan,
         transferred to another plan maintained by the Controlled Group which is
         qualified under Code ss.401(a), or distributed as soon as
         administratively feasible pursuant to Rev. Rul. 89-87, in the sole
         discretion of the Company. However, notwithstanding the preceding
         sentence, a distribution may not be made upon termination if the
         Controlled Group establishes or maintains any other defined
         contribution plan which is not an employee stock ownership plan. See
         also Sections 8.7(c)(v) for a similar restriction, and 11.5 for
         restrictions on transfers. Any distribution upon Plan termination must
         not eliminate or reduce an early retirement benefit or retirement-type
         subsidy, if any, (as defined in Treasury regulations under Code
         ss.411(d)(6)(B)(i)), or except as permitted under Treasury regulations,
         eliminate an optional form of benefit payment, unless the consent
         requirements of Section 8.7 are satisfied.

                    (d) Consent to Distribution or Transfer. If the Plan is
         terminated by the Company, then the Plan may distribute a Participant's
         Account balances without the

                                       74
<PAGE>   84

         Participant's consent unless a member of the Controlled Group maintains
         another defined contribution plan (other than an employee stock
         ownership plan as defined in Code ss.4975(e)(7)), in which case, the
         Participant's Account balances may be transferred without the
         Participant's consent to such other defined contribution plan if the
         Participant does not consent to an immediate distribution from the
         Plan.

                  (e) Other Special Rules Upon Termination. See Treas. Reg.
         ss.1.411(d)-4(Q&A-2)(b)(2)(iii) and (vi) for special rules regarding
         amendments which may be made to this Plan upon termination.

         11.4     Termination of Participation in Plan by Employer other than
Company. An Employer other than the Company may cease to participate in this
Plan at any time by giving written notice to the Company indicating the
effective date of such termination of participation prior to such effective date
unless waived by the Company, and, in such event, the Account balances of
Participants who are Employees of such Employer or who were Employees of such
Employer and who are no longer Employees of any Employer shall be either held in
the Trust for the benefit of such Participants and their Beneficiaries pursuant
to the provisions of the Plan, or transferred to another plan of such Employer
ceasing participation which is a qualified plan under Code ss.401(a) if the
Company approves of such transfer and if the requirements of Section 11.5 of
this Plan are, in the opinion of the Company in its sole discretion, satisfied.
Such other plan of such Employer ceasing participation may be amended or
terminated at any time and in any manner by such Employer, subject to the
restrictions of subsection (b) of Section 11.2 herein.

         11.5     Merger, Consolidation, or Transfer of Assets.

                  (a) Code ss.401(a)(12) Restriction. The Plan shall not be
         merged or consolidated with any other plan, and its assets and
         liabilities may not be transferred to any other trust, unless each
         Participant, immediately after the merger, consolidation or transfer
         (if the Plan then is terminated), would receive a benefit which is
         equal to or greater than the benefit he would have been entitled to
         receive, and would be entitled to each benefit payment option to which
         he would have been entitled, immediately before the merger,
         consolidation or transfer (if the Plan is then terminated).

                  (b) Code ss.401(a)(11) Restriction. Subject to subsection
         (c) below, this Plan may be the recipient of a transfer of assets from,
         or may transfer assets to, another plan qualified under Code ss.401(a)
         subject to the approval of the Company; provided, however, in no event
         shall this Plan be the recipient of a direct or indirect transfer of
         assets if such receipt would make this Plan a "transferee plan" within
         the meaning of Treas. Reg. ss.1.401(a)-20(Q&A-5)(a), unless such assets
         are separately accounted for (within the meaning of Treas. Reg.
         ss.1.401(a)-20(Q&A-5)(b)) and are subject to the requirements of Code
         ss.401(a)(11).

                  (c) Code ss.411(d)(6) Restriction. This Plan may be the
         recipient of a transfer of assets from, or may transfer assets to,
         another plan qualified under Code ss.401(a) in

                                       75
<PAGE>   85

         accordance with subsection (b) above only if such transfer satisfies
         the provisions of Treas. Reg. ss.1.411(d)-4(Q&A-3).

                    (d) If another plan is merged into this Plan after the
         effective date of a change in the plan qualification requirements of
         the Code, then the provisions of this Plan that are intended to comply
         with those changed plan qualification requirements shall be deemed to
         relate back to, and to apply to, the plan that is merged into this Plan
         during periods of time from the effective date of the change in the
         plan qualification requirements of the Code through the date of the
         plan merger.

         11.6       Adoption of Plan by Controlled Group Members.

                    (a) Procedures for Adoption of Plan. This Plan may be
         adopted by any member of the Controlled Group if the following
         requirements are met:

                              (i) The member of the Controlled Group wishing to
                    become an Employer must adopt the Plan by the execution of a
                    formal resolution by such member's board of directors to
                    adopt this Plan, and such resolution or a merger amendment,
                    as appropriate, shall indicate the effective date of such
                    adoption; and

                              (ii) Such document(s) evidencing the adoption of
                    the Plan by the Controlled Group member must be delivered to
                    and accepted in writing by the Plan Administrator or
                    approved by resolution of the board of directors of the
                    Company.

         The documents referred to in paragraphs (i) and (ii) of this Section
         shall be attached hereto and made a part of the Plan. Such documents
         may, in addition to specifying the effective date of the adoption,
         specify other provisions including, but not limited to, credit for
         service prior to the effective date for eligibility and vesting
         purposes, and contributions for each adopting Employer. In addition,
         Exhibit A hereto shall reflect any such special provisions with respect
         to contributions. In the absence of any such provisions, the terms and
         provisions of this Plan shall control.

                    (b) Procedures for Withdrawal from Plan. Any Employer may
         voluntarily withdraw from participating in the Plan, provided that
         notice of such intent to discontinue participation is furnished to the
         Company prior to the effective date of the withdrawal, unless waived by
         the Company. The Company unilaterally may terminate an adopting
         Employer's participation in the Plan for:

                           (i) failure to timely provide requested information;

                           (ii) failure to timely make contributions;

                           (iii) failure to cooperate with the Company in
                  administering the Plan; or

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<PAGE>   86

                           (iv) for any other reason that the Company deems
                  appropriate.

                    (c) Transfer of Assets. Upon the voluntary withdrawal or
         involuntary termination of an Employer's participation in the Plan, the
         Company shall determine the amount of assets and liabilities of the
         Plan (if any) which shall be transferred to a qualified plan of the
         withdrawing Employer. This determination shall be made based upon
         principles set forth in Code ss.ss.401(a)(12) and 414(l) and the
         regulations promulgated thereunder. Any transfer of assets and
         liabilities under this subsection (c) shall comply with the provisions
         of Section 11.5.

                    (d) Apportionment of Costs. The Company and all Employers
         shall share in the costs of the Plan (other than those costs paid from
         the Trust Fund in accordance with Section 10.2), including but not
         limited to, the contributions to the Plan, the costs of the Plan
         Administrator, the costs of the consultants (actuaries, accountants,
         attorneys, etc.) and various other direct and indirect costs of
         operating the Plan which may initially be borne by the Company or any
         Employer but which are determined by the Plan Administrator to be costs
         associated with the Plan. The Plan Administrator shall apportion these
         costs to the Company and each Employer as it deems to be equitable.

                    (e) Cooperation. Each Employer shall cooperate fully with
         the Company and the Plan Administrator with regard to all matters
         pertaining to the Plan. Any failure to cooperate will be grounds for
         the involuntary termination of that Employer's participation in the
         Plan.

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<PAGE>   87

                                   ARTICLE XII

                               GENERAL PROVISIONS

         12.1     Participant's Rights to Employment, Etc. Nothing contained in
the Plan or the establishment of the Trust, or any modification thereof, or the
creation of any fund or account, or the payment of any benefits, shall be
construed to give any Employee, whether or not a Participant, or any
Beneficiary, any rights to continued employment, any legal or equitable right
against an Employer, or any officer or employee thereof, or the Trustee, or its
agents or employees, except as herein provided.

         12.2     No Guarantee of Interests. The Employer, the Plan
Administrator and the Trustee do not guarantee the Trust Fund from any loss or
depreciation, nor do they guarantee any payment to any person. The liability of
the Trustee, the Employer, and the Plan Administrator to make payments
hereunder is limited to the available assets of the Trust Fund.

         12.3     Standard of Conduct. Any person who is a fiduciary with
respect to this Plan shall: (i) discharge his duties solely in the interest of
and for the exclusive purpose of providing benefits to Participants and their
Beneficiaries and defraying the reasonable administrative expenses of the Plan,
and shall conduct himself with the care, skill, prudence and diligence under the
circumstances then prevailing that a prudent man acting in a like capacity and
familiar with such matters would use in the conduct of an enterprise of a like
character and with like aims; (ii) act at all times in accordance with the
documents governing the Plan and Trust as they may be amended from time to time;
(iii) not engage in nor allow the Plan or Trust to engage in any transaction
which is prohibited under ERISA ss.406 and which is not allowed by ERISA ss.408
or is prohibited under Code ss.4975; (iv) not knowingly participate in or
conceal an act of another fiduciary under the Plan which he knows to involve a
breach of fiduciary duty within the meaning ERISA; and (v) make reasonable
efforts under the circumstances to remedy a breach of duty described in
subsection (iv) discovered by him.

         12.4     Allocation of Duties. All responsibilities for the operation
and administration of the Plan shall be allocated as follows:

                  (a) The Employer shall furnish to the Trustee information
         with respect to service, eligibility, compensation, termination of
         employment and other matters required or desirable for the purpose of
         enabling the Trustee to carry out its duties and responsibilities under
         this Plan and Trust, and the Trustee may rely upon such information as
         conclusive proof of any fact or matter. The Employer shall also
         transmit to the Trustee, all Employer and Employee contributions under
         the Plan, and the Company shall determine the amount of all such
         contributions.

                  (b) The Plan Administrator shall have those duties and
         responsibilities set forth in Article X.

                                       78
<PAGE>   88

                  (c) The Trustee shall have responsibility for managing and
         administering the Trust Fund subject to the terms and provisions of
         this Plan and the Trust Agreement. The Trustee shall have
         responsibility for making benefit payments only upon the specific
         written direction of the Plan Administrator.

         12.5     Claims Procedure.

                  (a) Filing a Claim. All claims and requests for benefits
         under the Plan shall be directed to the attention of the Plan
         Administrator in writing. The writing must be reasonably calculated to
         bring the claim to the attention of the Plan Administrator.

                  (b) Notification of Denial. If the Plan Administrator
         determines that any individual who has claimed a right to receive
         benefits under the Plan (the "claimant") is not entitled to receive all
         or any part of the benefits claimed, the claimant shall be informed in
         writing of the specific reason or reasons for the denial, with specific
         reference to pertinent Plan provisions on which the denial is based, a
         description of any additional material or information necessary for the
         claimant to perfect the claim and an explanation of why said material
         or information is necessary and a description of the review procedures
         set forth in subsection (d) below.

                  (c) Timing of Notification. The claimant shall be so notified
         of the Plan Administrator's decision within 90 days after the receipt
         of the claim, unless special circumstances require an extension of time
         for processing the claim. If such an extension of time for processing
         is required, the Plan Administrator shall furnish the claimant written
         notice of the extension prior to the termination of the initial 90-day
         period. In no event shall said extension exceed a period of 90 days
         from the end of said initial period. The extension notice shall
         indicate the special circumstances requiring an extension of time and
         the date by which the Plan Administrator expects to render a final
         decision. If for any reason, the claimant is not notified within the
         period described above, the claim shall be deemed denied and the
         claimant may then request review of said denial, subject to the
         provisions of subsection (d) below.

                  (d) Review Procedures. The claimant or his duly authorized
         representative may, within 60 days after notice of the Plan
         Administrator's decision, request a review of said decision, review
         pertinent documents and submit to the Plan Administrator such further
         information as will, in the claimant's opinion, establish his rights to
         such benefits. If upon receipt of this further information, the Plan
         Administrator determines that the claimant is not entitled to the
         benefits claimed, the Plan Administrator shall afford the claimant or
         his representative reasonable opportunity to submit issues and comments
         in writing and to review pertinent documents. If the claimant wishes,
         he may request in writing that the Plan Administrator hold a hearing.
         The Plan Administrator may, in his discretion, schedule an opportunity
         for a full and fair hearing on the issue as soon as is reasonably
         possible under the circumstances. The Plan Administrator shall render
         his final decision with the specific reasons therefor in writing and in
         a manner calculated to be understood by the claimant.

                                       79
<PAGE>   89

                    (e) Timing of Final Decision. The Plan Administrator's final
         decision shall include specific references to the pertinent Plan
         provisions on which the decision is based, and shall be transmitted to
         the claimant by certified mail within 60 days of receipt of claimant's
         request for such review, unless special circumstances require a further
         extension of time for processing, in which case a decision shall be
         rendered as soon as possible, but not later than 120 days after receipt
         of a request for review. If such an extension of time for review is
         required because of special circumstances, written notice of the
         extension shall be furnished to the claimant prior to the commencement
         of the extension.

         12.6       Nonalienation or Assignment; QDRO's.

                    (a) Spendthrift Clause. Except as provided in Section 8.11
         above and in subsection (b) below, (i) none of the benefits under the
         Plan is subject to the claims of creditors of Participants or their
         Beneficiaries, and will not be subject to attachment, garnishment, or
         any other legal process whatsoever, and (ii) neither a Participant nor
         his Beneficiaries may assign, sell, borrow on, or otherwise encumber
         any of his beneficial interest in the Plan and Trust Fund, nor shall
         any such benefits be in any manner liable for or subject to the deeds,
         contracts, liabilities, engagements, or torts of any Participant or
         Beneficiary. Notwithstanding any provision of the Plan to the contrary,
         the Plan shall honor a judgment, order, decree or settlement providing
         for the offset of all or a part of a Participant's benefit under the
         Plan, to the extent permitted under Code ss. 401(a)(13)(C); provided
         that the requirements of Code ss. 401(a)(13)(C)(iii) relating to the
         protection of the Participant's spouse (if any) are satisfied.

                    (b)       Qualified Domestic Relations Orders.

                              (i) General Rule. The provisions of subsection (a)
                    above shall not apply to a "qualified domestic relations
                    order," as defined in Code ss.414(p) and ERISA ss.206(d)(3),
                    or any other domestic relations order permitted to be
                    treated as a "qualified domestic relations order" by the
                    Plan Administrator under the provisions of the Retirement
                    Equity Act of 1984. The Plan Administrator shall establish a
                    written procedure to determine the qualified status of
                    domestic relations orders and to administer distributions
                    under such qualified orders. To the extent provided under a
                    "qualified domestic relations order," a former Spouse of a
                    Participant shall be treated as the Spouse or Surviving
                    Spouse for all purposes under the Plan.

                              (ii)          QDRO Procedures.

                                            (A) Procedure Upon Receipt. Upon
                              receiving a domestic relations order, the Plan
                              Administrator shall notify all affected
                              Participants and any alternate payees (Spouse,
                              former spouse, child or other dependent of the
                              Participant named in the order) that the order has
                              been received. The Plan Administrator shall also
                              notify the affected Participants and

                                       80
<PAGE>   90

                           alternate payees of its procedure for determining
                           whether the domestic relations order is qualified.

                                    (B) Procedure During Determination. During
                           the period the Plan Administrator is determining the
                           qualified status of the order, the Plan Administrator
                           shall separately account for the amount (if any) that
                           would be payable to an alternate payee under this
                           order (if it were a qualified domestic relations
                           order) during this period. If the Plan Administrator
                           determines the order is a qualified domestic
                           relations order during the 18-month period commencing
                           on the date the first payment would be required under
                           the qualified domestic relations order, then the
                           alternate payee shall receive payment from the
                           separate account. If the Plan Administrator cannot
                           make a determination of the order's qualified status
                           during this 18-month period (or determines the order
                           is not a qualified domestic relations order), then
                           the Trustee shall return the amounts in the separate
                           account to the account of the affected Participant as
                           if no court order had been received.

                           (iii)    QDRO Payouts.

                                    (A) Payment Upon Receipt of QDRO.
                           Notwithstanding any provision of this Plan to the
                           contrary, any amounts of a Participant's vested
                           Account balances which, due to the receipt of a
                           domestic relations order determined to be a qualified
                           domestic relations order under paragraph (ii) above,
                           become the vested Account balances of an alternate
                           payee under such order shall be distributed in the
                           form of a single lump-sum payment to the alternate
                           payee as of the earliest date on which such amounts
                           can be accurately determined and paid, subject to any
                           provisions of the qualified domestic relations order
                           to the contrary. No written consent of the alternate
                           payee shall be required for this distribution
                           pursuant to Treas. Reg. ss.1.411(a)-11(c)(6).

                                    (B) Subsequent Additional Amounts. The
                           preceding subparagraph (A) shall apply to any amounts
                           of a Participant's vested Account balances which, due
                           to the receipt of a domestic relations order
                           determined to be a qualified domestic relations under
                           subsection (b) above, become the vested Account
                           balances of an alternate payee under such order after
                           a payment under subparagraph (A) above due to
                           additional vesting, allocation of contributions or
                           earnings, or any other reason.

                           (iv) Status of Alternate Payee. An alternate payee
                    under a qualified domestic relations order shall be
                    entitled to all rights of a Beneficiary hereunder except
                    as otherwise specified herein.

                                       81
<PAGE>   91

         12.7     Plan Continuance Voluntary. Although it is the intention of
the Employer that this Plan shall be continued and that contributions shall be
made regularly, this Plan is entirely voluntary on the part of the Employer, and
the continuance of the Plan and the payments hereunder are not assumed as a
contractual obligation of the Employer.

         12.8     Payments to Minors and Others. In making any distribution to
or for the benefit of any minor or incompetent Participant or Beneficiary, or
any other Participant or Beneficiary who, in the opinion of the Plan
Administrator, is incapable of properly using, expending, investing, or
otherwise disposing of such distribution, the Plan Administrator, in the Plan
Administrator's sole and complete discretion may, but need not, order the
Trustee to make such distribution to a legal or natural guardian or other
relative of such minor or court appointed committee of any incompetent, or to
any adult with whom such person temporarily or permanently resides; and any such
guardian, committee, relative, or other person shall have full authority and
discretion to expend such distribution for the use and benefit of such person;
and the receipt of such guardian, committee, relative, or other person shall be
a complete discharge to the Trustee, the Plan Administrator, and this Plan,
without any responsibility on the part of the Plan Administrator or the Trustee
to see to the application of amounts so distributed.

         12.9     Location of Payee; Unclaimed Benefits. In the event that all,
or any portion, of the distribution payable to a Participant or Beneficiary
hereunder shall, at the expiration of a reasonable time after it has become
payable, remain unpaid solely by reason of the inability of the Plan
Administrator, after sending a registered letter, return receipt requested, to
the last known address of such person, and after further diligent effort
(including requests to the Internal Revenue Service under Policy Statement
P-1-187), to ascertain the whereabouts of such person, the amount so
distributable shall be paid pursuant to the terms and provisions of the Plan as
if the Participant or Beneficiary is deceased. If, for any reason, no
Beneficiary or contingent Beneficiary can be found, the amount so distributable
shall be forfeited and shall be used to reduce the contributions to the Plan. In
the event a proper payee is located subsequent to the benefit being forfeited,
the benefit shall be restored, and the Employer shall make special contributions
to this Plan for such purpose.

         12.10    Governing Law. This Plan shall be administered in the United
States of America, and its validity, construction, and all rights hereunder
shall be governed by the laws of the United States under ERISA. To the extent
that ERISA shall not be held to have preempted local law, the Plan shall be
administered under the laws of the State of Georgia. If any provision of the
Plan shall be held invalid or unenforceable, the remaining provisions hereof
shall continue to be fully effective.

         12.11    Correction of Participants' Accounts. If an error or omission
is discovered in the Accounts of a Participant, or in the amount distributed to
a Participant, the Plan Administrator will make such equitable adjustments in
the records of the Plan as may be necessary or appropriate to correct such error
or omission as of the Plan Year in which such error or omission is discovered.
Further, the Employer may, in its discretion, make a special contribution to the
Plan which will be allocated by the Plan Administrator only to the Account of
one or more Participants to correct such error or omission.

                                       82
<PAGE>   92

         12.12    Action of Employer and Plan Administrator. Except as may be
specifically provided, any action required or permitted to be taken by the
Employer or the Plan Administrator may be taken on behalf of such person by any
entity or individual who has been delegated the proper authority.

         12.13    Employer Records. Records of the Employer as to an Employee's
or Participant's period of employment, termination of employment and the reason
therefore, leaves of absence, reemployment, compensation, and elections or
designations under this Plan will be conclusive on all persons, unless
determined by the Plan Administrator to be incorrect.

         12.14    Gender and Number. Wherever applicable, the masculine pronoun
shall include the feminine pronoun, and the singular shall include the plural.

         12.15    Headings. The titles in this Plan are inserted for convenience
of reference; they constitute no part of the Plan, and are not to be considered
in the construction hereof.

         12.16    Liability Limited. To the extent permitted by ERISA and other
applicable law, neither the Plan Administrator nor the Employer shall be liable
for any acts of omission or commission in administering the Plan, except for his
or its own individual, willful misconduct. The Employer and the Plan
Administrator shall be entitled to rely conclusively on all tables, valuations,
certificates, opinions and reports which shall be furnished by an actuary,
accountant, trustee, insurance company, counsel or other expert who shall be
employed or engaged by the Plan Administrator or the Employer.

         12.17    Prohibited Discrimination. This Plan shall be operated and
administered in a uniform and consistent manner with respect to all Participants
and in a manner which does not discriminate in favor of Highly Compensated
Employees.

         12.18    Legal References. Any references in this Plan to a provision
of law which is, subsequent to the Effective Date of this Plan, revised,
modified, finalized or redesignated, shall automatically be deemed a reference
to such revised, modified, finalized or redesignated provision of law.

         12.19    Military Service. Notwithstanding any provision of this Plan
to the contrary, contributions, benefits and service credit with respect to
qualified military service will be provided in accordance with Code ss. 414(u).
"Qualified military service" means any service in the uniformed services (as
defined in chapter 43 of title 38 of the United States Code) by any individual
if such individual is entitled to reemployment rights under such chapter with
respect to such service.

         12.20    Electronic Means of Communication. Whenever, under this Plan,
a Participant or Beneficiary is required or permitted to make an election,
provide a notice, give a consent, request a distribution, execute a promissory
note or security agreement, or otherwise communicate with the Employer, the Plan
Administrator, the Trustee or a delegate of any of them, to the extent permitted
by law, the election, notice, consent, distribution request, promissory note or
security agreement, or

                                       83
<PAGE>   93

other communication may be transmitted by means of telephonic or other
electronic communication, if the administrative procedures under the Plan
provide for such means of communication.

         12.21    Plan Conversions. Notwithstanding any provision of the Plan to
the contrary, during any conversion period, in accordance with procedures
established by the Plan Administrator, the Plan Administrator may temporarily
suspend, in whole or in part, certain provisions of the Plan, which may include,
but are not limited to, a Participant's right to change his contribution
election, a Participant's right to change his investment election and a
Participant's right to borrow or withdraw from his Account or obtain a
distribution from his Account.

                                       84
<PAGE>   94

                                  ARTICLE XIII

                SPECIAL RULES APPLICABLE TO TOP HEAVY PLAN YEARS

         13.1    Top-Heavy Provisions. If and only if, this Plan is a
Top-Heavy Plan, the following provisions shall apply for such Plan Year
notwithstanding any other provisions of this Plan to the contrary:

                    (a)       Minimum Allocation.

                              (i) For any Plan Year in which this Plan is a
                    Top-Heavy Plan, except as otherwise provided in paragraph
                    (iii) below, the contributions and forfeitures of members of
                    the Controlled Group allocated on behalf of any Participant
                    (A) who is not a Key Employee and (B) who was employed by an
                    Employer on the last day of such Plan Year shall not be less
                    than the lesser of 3% of such Participant's Compensation or,
                    in the case where no member of the Controlled Group has a
                    defined benefit plan which designates this Plan to satisfy
                    Code ss.401, the largest percentage of contributions and
                    forfeitures of members of the Controlled Group, as a
                    percentage of the Key Employee's Compensation, allocated on
                    behalf of any Key Employee for that year. The minimum
                    allocation is determined without regard to any Social
                    Security contribution. This minimum allocation shall be made
                    even though, under other Plan provisions, the Participant
                    would not otherwise be entitled to receive an allocation, or
                    would have received a lesser allocation for the year because
                    of (i) the Participant's failure to complete 1,000 Hours of
                    Service (or any equivalent provided in the Plan), or (ii)
                    the Participant's failure to make Elective Contributions to
                    the Plan, or (iii) the Participant's Compensation is less
                    than a stated amount.

                              (ii) For purposes of computing the minimum
                    allocation, Compensation shall mean Compensation as defined
                    in Section 4.2(b) of the Plan, limited pursuant to Section
                    1.15(e).

                              (iii) The provision in paragraph (i) above shall
                    not apply to any Participant to the extent the Participant
                    is covered under any other plan or plans of a member of the
                    Controlled Group and the Employer has provided that the
                    minimum allocation or benefit requirement applicable to
                    Top-Heavy Plans under Code ss.416(c) will be met in the
                    other plan or plans.

                              (iv) For purposes of this subsection (a), Elective
                    Contributions of Key Employees shall be taken into account,
                    but Elective Contributions of Employees who are not Key
                    Employees shall not be taken into account.

                                       85
<PAGE>   95

                              (v) For purposes of this subsection (a), any
                    Qualified Nonelective Contributions shall be taken into
                    account; however, Qualified Matching Contributions, and
                    Matching Elective Contributions shall not be taken into
                    account.

                              (vi) If an Employer also maintains a defined
                    benefit plan and both this Plan and the defined benefit plan
                    become Top-Heavy Plans, the minimum allocation provisions in
                    this Article will not be required to be made to both plans.
                    Thus, if both plans are Top-Heavy Plans, the requirements of
                    this Article will be satisfied by providing the minimum
                    required benefit under the Employer's defined benefit plan.

                    (b) Minimum Vesting. For any Plan Year in which this Plan is
         a Top-Heavy Plan, the following minimum vesting schedule will
         automatically apply in place of the vesting schedule contained in
         Section 5.2(b) of the Plan:

<TABLE>
<CAPTION>
            Years of Vesting Service Earned by                             Vested Percentage of the
                      the Participant                                 Participant in Forfeitable Account
           <S>                                                        <C>
     -------------------------------------------------------------------------------------------------------
           Less than 3 Years                                               0% vested
     -------------------------------------------------------------------------------------------------------
           3 or more Years                                               100% vested
     -------------------------------------------------------------------------------------------------------
</TABLE>

The minimum vesting schedule applies to all accrued benefits within the meaning
of Code ss.411(a)(7), including benefits accrued before the Plan became
Top-Heavy, except those attributable to Rollover Contributions or Elective
Contributions or those forfeited before the Plan became Top-Heavy. Further, no
decrease in a Participant's nonforfeitable percentage may occur in the event the
Plan's status as Top-Heavy changes for any Plan Year. However, this subsection
(b) does not apply to the Account balances of any Employee who does not have an
Hour of Service after the Plan has initially become Top-Heavy and such
Employee's Account balance attributable to contributions and forfeitures of
members of the Controlled Group will be determined without regard to this
subsection (b).

         13.2     Top-Heavy Special Definitions. For purposes of this Article,
the following terms shall have the following meanings:

                  (a) Top-Heavy Ratio.

                           (i) If a member of the Controlled Group maintains one
                  or more defined contribution plans (including any simplified
                  employee pension plan) and a member of the Controlled Group
                  has never maintained any defined benefit plan which during the
                  5 year period ending on the Determination Date(s) has or had
                  accrued benefits, the Top-Heavy Ratio for this Plan alone, or
                  for the Required or Permissive Aggregation Group as
                  appropriate, is a fraction, the numerator of which is the sum
                  of the account balances of all Key Employees under the
                  aggregated

                                       86
<PAGE>   96

                  defined contribution plan or plans as of the Determination
                  Date(s) (including any part of any Account balance distributed
                  in the 5-year period ending on the Determination Date(s)), and
                  the denominator of which is the sum of all Account balances
                  (including any part of any Account balance distributed in the
                  5-year period ending on the Determination Date(s)) of all
                  Participants as of the Determination Date(s), both computed in
                  accordance with Code ss.416 and the regulations thereunder.
                  Both the numerator and the denominator of the Top-Heavy Ratio
                  are adjusted to reflect any contribution not actually made as
                  of the Determination Date but which is required to be taken
                  into account on that date under Code ss.416 and the
                  regulations thereunder.

                           (ii) If a member of the Controlled Group maintains
                  one or more defined contribution plans (including any
                  simplified employee pension plan) and a member of the
                  Controlled Group maintains or has maintained one or more
                  defined benefit plans which during the 5-year period ending on
                  the Determination Date(s) has or had any accrued benefits, the
                  Top-Heavy Ratio for any Required or Permissive Aggregation
                  Group, as appropriate, is a fraction, the numerator of which
                  is the sum of account balances under the aggregated defined
                  contribution plan or plans for all Key Employees, determined
                  in accordance with paragraph (i) above, and the Present Value
                  of accrued benefits under the aggregated defined benefit plans
                  for all Key Employees, as of the Determination Date(s), and
                  the denominator of which is the sum of the account balances
                  under the aggregated defined contribution plans for all
                  Participants, as determined in accordance with paragraph (i)
                  above, and the Present Value of accrued benefits under the
                  aggregated defined benefit plans for all Participants as of
                  the Determination Date(s), all determined in accordance with
                  Code ss.416 and the regulations thereunder. Both the numerator
                  and the denominator of the Top-Heavy Ratio are adjusted by
                  adding back the amount of any distribution of an account
                  balance or an accrued benefit made in the 5-year period ending
                  on the Determination Date and any contribution not actually
                  made but required to be taken into account under Code ss.416
                  as of the Determination Date.

                           (iii) For purposes of this subsection (a), the value
                  of account balances and the Present Value of accrued benefits
                  will be determined as of the most recent Valuation Date that
                  falls within or ends with the 12-month period ending on the
                  Determination Date, except as provided in Code ss.416 and the
                  regulations thereunder for the first and second plan years of
                  a defined benefit plan. The account balances and accrued
                  benefits of a Participant who is not a Key Employee but who
                  was a Key Employee in a prior year will be disregarded. If an
                  individual has not performed an Hour of Service for any
                  Employer maintaining the Plan at any time during the 5 year
                  period ending on the Determination Date, any accrued benefit
                  for such individual (and the account of such individual) shall
                  not be taken into account in determining the Top-Heavy Ratio.
                  The calculation of the Top-Heavy Ratio, and the extent to
                  which distributions, rollovers, and transfers are taken into
                  account will be made in accordance with Code ss.416 and the
                  regulations

                                       87
<PAGE>   97

                  thereunder. When aggregating plans, the value of Account
                  balances and accrued benefits will be calculated with
                  reference to the Determination Dates that fall within the same
                  calendar year.

                           (iv) The accrued benefit of any Employee (other than
                  a Key Employee) shall be determined (A) under the method which
                  is used for accrual purposes for all plans of the Controlled
                  Group, or (B) if there is no method described in clause (A),
                  as if such benefit accrued not more rapidly than the slowest
                  accrual rate permitted under Code ss.411(b)(1)(C).

                  (b) Permissive Aggregation Group. The Required Aggregation
         Group of plans plus any other plan or plans of the Controlled Group
         which, when considered as a group with the Required Aggregation Group,
         would continue to satisfy the requirements of Code ss.ss.401(a)(4) and
         410.

                  (c) Required Aggregation Group. (i) Each qualified plan of the
         Controlled Group in which at least one Key Employee participates or
         participated at any time during the determination period (as defined in
         subsection (f) below) regardless of whether the plan has terminated,
         and (ii) any other qualified plan of the Controlled Group which enables
         a plan described in (i) to meet the requirements of Code
         ss.ss.401(a)(4) and 410.

                  (d) Determination Date. For any Plan Year subsequent to the
         first Plan Year, the last day of the preceding Plan Year. For the first
         Plan Year of the Plan, the last day of that year.

                  (e) Present Value. For purposes of establishing Present Value
         to compute the Top-Heavy Ratio, any accrued benefit in a defined
         benefit plan shall be discounted only for mortality and interest based
         on the interest rate and mortality table used by the defined benefit
         plan for determining the actuarial present value of actuarially
         equivalent benefits unless the defined benefit plan specifically
         defines alternative interest and mortality assumptions to be used in
         determining the Top-Heavy Ratio. If more than one defined benefit plan
         must be aggregated, the assumptions used will be the assumptions
         applicable to the defined benefit plan that has the greatest value of
         assets as of the Valuation Date coincident with the Determination Date.

                  (f) Key Employee. Any Employee or former Employee (and the
         Beneficiaries of such Employee) who at any time during the
         determination period was an officer of a member of the Controlled Group
         if such individual's annual Compensation from members of the Controlled
         Group exceeds 50% of the dollar limitation under Code ss.415(b)(1)(A),
         an owner (or considered an owner under Code ss.318) of one of the 10
         largest interests in the Employer if such individual's Compensation
         from members of the Controlled Group exceeds 100% of the dollar
         limitation under Code ss.415(c)(1)(A), a 5-percent owner of the
         Employer, or a 1-percent owner of the Employer who has an annual
         Compensation from members of the Controlled Group of more than
         $150,000. Annual Compensation means Compensation as defined in Section
         4.2(b) of this Plan, but including amounts contributed by a member of

                                       88
<PAGE>   98

         the Controlled Group pursuant to a salary reduction agreement which are
         excludable from gross income under Code ss.ss.125, 402(a)(8), 402(h) or
         403(b). The determination period is the Plan Year containing the
         Determination Date and the 4 preceding Plan Years. The determination of
         who is a Key Employee will be made in accordance with Code ss.416(i)(1)
         and the regulations thereunder.

                    (g) Top-Heavy Plan. This Plan is a Top-Heavy Plan if any of
         the following conditions exist:

                              (i) If the Top-Heavy Ratio for this Plan exceeds
                    60% and this Plan is not part of any Required Aggregation
                    Group or Permissive Aggregation Group of plans.

                              (ii) If this Plan is a part of a Required
                    Aggregation Group of plans but not part of a Permissive
                    Aggregation Group and the Top-Heavy Ratio for the group of
                    plans exceeds 60%.

                              (iii) If this Plan is a part of a Required
                    Aggregation Group and part of a Permissive Aggregation Group
                    of plans and the Top-Heavy Ratio for the Permissive
                    Aggregation Group exceeds 60%.

                  IN WITNESS WHEREOF, this Plan has been executed by the Company
         this 11th day of May, 1999.

                                         COMPANY:

                                         FLOWERS INDUSTRIES, INC.

                                         By:/s/ Jimmy M. Woodward
                                            ----------------------------------
                                             Title: TREASURER
                                                   ---------------------------

                                       89
<PAGE>   99

                                   APPENDIX I

                 SPECIAL PROVISIONS RELATING TO ANNUITY PAYMENTS

         1.1     Forms of Benefit for Certain Accounts. As a consequence of
the merger of certain other plans into this Plan, applicable law requires that
particular distribution provisions apply to certain accounts of affected
Participants. Therefore, notwithstanding any provisions of this Plan to the
contrary, except as noted, the following automatic forms of benefits shall
apply with respect to those Accounts (but no other accounts) of Participants
held under this Plan which are expressly stated to be subject to the following
provisions of this Appendix (herein "Applicable Accounts"):

                  (a)      Qualified Joint and Survivor Annuity.

                           (i) Definition. A Participant who is married as of
                  his Annuity Starting Date shall automatically have the vested
                  value of his Applicable Accounts applied to purchase a
                  Qualified Joint and Survivor Annuity, unless he properly
                  waives the Qualified Joint and Survivor Annuity. Such monthly
                  benefit must be of equivalent actuarial value to the amount of
                  monthly retirement benefit the Participant would receive on
                  his Annuity Starting Date in the form of a straight life
                  annuity with no certain period.

                           (ii) Written Explanation. With regard to a Qualified
                  Joint and Survivor Annuity as described above, the Plan
                  Administrator shall, no less than thirty (30) days and no more
                  than ninety (90) days prior to the Annuity Starting Date,
                  provide each Participant who has an Applicable Account, within
                  a reasonable period prior to the commencement of benefits, a
                  written explanation of: (i) the terms and conditions of a
                  Qualified Joint and Survivor Annuity; (ii) the Participant's
                  right to make, and the effect of, an election to waive the
                  Qualified Joint and Survivor Annuity form of benefit; (iii)
                  the rights of a Participant's Spouse; and (iv) the right to
                  make, and the effect of, a revocation of a previous election
                  to waive the Qualified Joint and Survivor Annuity.

                           (iii) Waiver of Automatic Form. A Participant's
                  election to waive the payment of his benefit in the form of a
                  Qualified Joint and Survivor Annuity shall be effective only
                  if all of the following requirements are met: (a) such waiver
                  is made during the 90-day period ending on the Participant's
                  Annuity Starting Date; (b) the election specifies a form of
                  benefit which may not be changed without spousal consent; (c)
                  the Participant's Spouse consents in writing to the form of
                  benefit; (d) such selection by the Participant may not be
                  changed without a consent of the Spouse; and (e) any such
                  spousal consent acknowledges the effect of such election and
                  is witnessed by a representative of the Plan Administrator or
                  a notary public. However, spousal consent will not be required
                  if it is established to the satisfaction of the Plan
                  Administrator that such spousal consent cannot be obtained (i)
                  because there is no Spouse, (ii) because the Spouse cannot be
                  located, or (iii)

                                       90
<PAGE>   100

                  because of such other circumstances as the Secretary of the
                  Treasury may prescribe by regulations. Any election by the
                  Participant to waive the Qualified Joint and Survivor Annuity
                  may be revoked by the Participant during the 90-day period
                  ending on the Participant's Annuity Starting Date. A
                  Participant's election to waive the Qualified Joint and
                  Survivor Annuity and any revocation of such election may be
                  made solely by an instrument (in a form acceptable to the Plan
                  Administrator) signed by the Participant and filed with the
                  Plan Administrator during such election period. The
                  Participant or the Participant's Spouse must furnish evidence
                  satisfactory to the Plan Administrator of their marriage and
                  of their dates of birth. If a Participant's benefit commences
                  under the Qualified Joint and Survivor Annuity and the
                  Participant's Spouse dies on or after the Participant's
                  Annuity Starting Date and while the Participant is living, the
                  Participant's reduced benefit will not be increased thereby.

                  (b) Life Annuity. A Participant who is not married as of his
         Annuity Starting Date shall automatically have the value of his vested
         Applicable Accounts applied to purchase a straight life annuity with no
         period certain, unless he elects an optional form under other
         provisions of this Plan. A Participant electing to receive an optional
         form must give written consent not more than 90 days before the
         Participant's Annuity Starting Date.

                  (c) Qualified Preretirement Survivor Annuity. The Surviving
         Spouse of a Participant (i) who is married at the time of his death,
         (ii) who has a vested Applicable Account balance, and (iii) who dies
         before his Annuity Starting Date, shall automatically receive a
         Qualified Preretirement Survivor Annuity purchased with the value of
         the Participant's vested Applicable Accounts. A Surviving Spouse may,
         however, elect to receive the value of the Participant's vested
         Applicable Accounts in any of the optional forms allowed under other
         provisions of this Plan.

         1.2      Annuities. If an annuity is one of the forms of payment
available to Participants or Beneficiaries under this Plan, the terms of any
annuity contract purchased or distributed by the Plan to a Participant or to
his Beneficiary shall comply with the requirements of this Plan. Any annuity
contract distributed from the Plan must be nontransferable.

         1.3      Death On or After Benefit Commencement Date. In the event of
the death of a Participant on or after his Benefit Commencement Date, if the
Participant was receiving annuity payments, the benefit, if any, for a
Beneficiary shall be determined by the form of annuity which the Participant
was receiving, notwithstanding any provision of this Plan to the contrary.

         1.4      Valuation of Accounts for Payments. If a Participant or
Beneficiary receives his benefit available under this Plan in the form of an
annuity contract under this Appendix, the amount used to purchase such contract
for the Participant or Beneficiary shall be determined using the Participant's
or Beneficiary's Benefit Amount valued as of the date of the distributable
event.

                                       91
<PAGE>   101

         1.5      Definitions.

                  (a) Annuity Starting Date shall mean, with respect to a payee,
         (i) the first day of the first period for which an amount is payable as
         an annuity, or (ii) in the case of a benefit not payable in the form of
         an annuity, the first day on which all events have occurred which
         entitle the payee to such benefit, in accordance with Treas. Reg.
         ss.1.401(a)-20(Q&A-10)(b), Code ss.417(f)(2) and Notice 93-26, and
         determined pursuant to the provisions of this Plan.

                  (b) Qualified Joint and Survivor Annuity shall mean an annuity
         for the life of the Participant with a survivor annuity for the life of
         the Participant's Spouse, under which the Spouse's monthly benefit is
         not more than 100% and not less than 50% of the amount of the
         Participant's monthly benefit, purchased with the Participant's entire
         vested Applicable Accounts. In the case of a "Qualified Joint and 50%
         Survivor Annuity," the Spouse's monthly benefit shall be 50% of the
         amount of the Participant's monthly benefit, and in the case of a
         "Qualified Joint and 100% Survivor Annuity," the Spouse's monthly
         benefit shall be 100% of the amount of the Participant's monthly
         benefit. The exact percentage of the survivor benefit shall be
         specified under the Plan provisions expressly stating that this
         Appendix is applicable.

                  (c) Qualified Preretirement Survivor Annuity shall mean, with
         respect to a Participant, an annuity for the life of the Participant's
         Surviving Spouse purchased with the Participant's entire vested
         Applicable Account balances.

                                       92
<PAGE>   102

                                   APPENDIX II

                   SPECIAL PROVISIONS REGARDING MERGER OF THE
            MRS. BOEHME'S HOLSUM BAKERY, INC. 401(k) RETIREMENT PLAN
                             WITH AND INTO THE PLAN

         2.1     General Provisions. Effective as of April 1, 1995 ("Boehme's
Merger Effective Date"), the Mrs. Boehme's Holsum Bakery, Inc. 401(k)
Retirement Plan ("Boehme's Plan") is merged with and into the Plan. The Plan
shall, as of the Boehme's Merger Effective Date, assume all obligations of the
Boehme's Plan and be responsible for payment of all vested benefits accrued
under the terms and provisions of the Boehme's Plan for (i) participants
participating in the Boehme's Plan immediately prior to the Boehme's Merger
Effective Date, and (ii) former participants and beneficiaries with vested
benefits under the Boehme's Plan immediately prior to the Boehme's Merger
Effective Date. Such participants and beneficiaries shall, as of the Boehme's
Merger Effective Date, automatically become Participants in the Plan with
respect to such account balances. The Plan shall provide for said payment of
benefits with the assets transferred to the Trust accompanying this Plan as
set forth in Section 2.3 of this Appendix.

         2.2     Separate Accounting. The account balances of each participant
in the Boehme's Plan shall be maintained in separate accounts as follows:

                  (a) Amounts transferred attributable to "Elective Deferral
         Contributions" allocated to a participant under the Boehme's Plan shall
         be held in a special segregated Boehme's Elective Deferral
         Contributions Account.

                  (b) Amounts transferred attributable to "Matching
         Contributions" allocated to a participant under the Boehme's Plan shall
         be held in a special segregated Boehme's Matching Contributions
         Account.

                  (c) Amounts transferred attributable to "Rollover
         Contributions" allocated to a participant under the Boehme's Plan shall
         be held in a special segregated Boehme's Rollover Account.

All such accounts shall be collectively referred to as "Boehme's Accounts."

         2.3     Transfer of Plan Assets. Effective as of the Boehme's Merger
Effective Date, the assets of the Boehme's Plan which are held by the trustee
of the trust accompanying the Boehme's Plan shall become assets of the Plan,
and shall be held by the Trustee under the provisions of this Plan and its
accompanying Trust for the exclusive benefit of Participants and Beneficiaries
under the Plan, including the provisions of Appendix I and this Appendix.

         2.4      Conditions for Merger and Transfer. The merger of plans and
transfer of assets as provided for in this Appendix is made on the condition
that subsection (a) of Section 11.5 of the Plan is satisfied.

                                       93
<PAGE>   103
         2.5      Forms of Benefits for Boehme's Accounts.

                  (a) In General. Notwithstanding any provisions of this Plan to
         the contrary except as noted, the Boehme's Accounts of Participants
         held under this Plan shall be "Applicable Accounts" for purposes of
         Appendix I, and shall be subject to the terms and provisions of
         Appendix I. For purposes of Appendix I, the Qualified Joint and
         Survivor Annuity referred to in such Appendix shall be a Qualified
         Joint and 50% Survivor annuity.

                  (b) Additional Optional Methods. Subject to the requirements
         set forth in subsection (a) above, a Participant who has a vested
         Boehme's Account balance may elect by written notice to the Plan
         Administrator at least 31 days prior to his Annuity Starting Date that
         the value of his Boehme's Accounts shall be distributed in the form of
         a lump sum cash payment, or in the form of an annuity contract, or
         partly in the form of a lump sum cash payment and partly in the form of
         an annuity contract. The annuity contract shall provide a fixed or
         variable annuity benefit, or a combination of a fixed and a variable
         annuity benefit, as chosen by the Participant. The Plan Administrator
         shall select the insurance company from which the annuity contract
         shall be purchased. The following forms of annuity benefit are
         available with respect to the Boehme's Accounts:

                           (i) Joint and 100% Survivor Annuity. An annuity
                  benefit under which the Participant will receive fixed monthly
                  payments for life, and upon his death monthly payments in the
                  same amount will continue to the spouse to whom the
                  Participant was married at the time the annuity contract was
                  purchased, for the life of that spouse.

                           (ii) Term Certain and Life Annuity. An annuity
                  benefit under which the Participant will receive monthly
                  payments for life, and upon his death prior to the receipt of
                  either 120 or 180 monthly payments (as elected in advance by
                  the Participant), monthly payments in the same amount will
                  continue to the designated beneficiary for the balance of the
                  120-month or 180-month period (as the case may be).

                           (iii) Contingent Annuitant - Ten Year Certain and
                  Life Annuity. An annuity benefit under which the Participant
                  will receive monthly payments for life. If the Participant
                  dies before receiving 120 monthly payments, payments will
                  continue in the same amount to a contingent annuitant until a
                  total of 120 monthly payments have been made to the
                  Participant and the contingent annuitant. Thereafter monthly
                  payments equal to 50% or 100% of the monthly payments during
                  the Participant's lifetime (as elected in advance by the
                  Participant) will continue to the contingent annuitant for the
                  life of the contingent annuitant. If both the Participant and
                  the contingent annuitant die before a total of 120 monthly
                  payments have been made, payments in the same amount that the
                  contingent annuitant was receiving will continue to a
                  designated beneficiary until a total of 120 monthly payments
                  have been made.

                                       94
<PAGE>   104

                           (iv) Flexible Installment Refund Annuity. An annuity
                  benefit under which the balance in the Boehme's Accounts will
                  be distributed in monthly payments over the Participant's life
                  expectancy as determined in accordance with applicable
                  Internal Revenue Service tables. The life expectancy will be
                  redetermined annually. If the Participant dies, the remaining
                  balance will be distributed to a designated beneficiary in a
                  lump sum.

                           (v) Installment Refund Annuity. An annuity benefit
                  under which the balance in the Boehme's Accounts will be
                  distributed in monthly payments over a period certain of 5,
                  10, or 15 years, at the end of which time all payments will
                  stop. If the Participant dies before the end of the period
                  certain that the Participant has selected, payments will
                  continue to a designated beneficiary for the remainder of the
                  period certain and will then stop.

         2.6     Benefits Upon Death. In the event of the death of a
Participant prior to his Benefit Commencement Date, then the Participant's
Boehme's Accounts will be paid to the Surviving Spouse in the form of a
Qualified Preretirement Survivor Annuity in accordance with Appendix I,
Sections 1.1(c) and 1.5(c).

         2.7     Vesting. The portion of a Participant's Account attributable
to the Boehme's Accounts, determined as of April 1, 1995, shall at all times
be fully vested to such Participant. On and after April 1, 1995, the Account
of a Participant who was previously a participant in the Boehme's Plan
(excluding the portion of the Account attributable to the Boehme's Accounts)
shall be vested in accordance with either the following vesting schedule, or
the vesting provisions set forth in Section 5.2 of the Plan, whichever results
in the greater vested percentage for a Participant:

<TABLE>
<CAPTION>
       Years of Vesting Service                           Vested Percentage
       Earned by the Participant                         of the Participant
       -------------------------                         ------------------
       <S>                                               <C>
           Less than 3 years                                      0%
                3 years                                          20%
                4 years                                          40%
                5 years                                          60%
                6 years                                          80%
            7 years or more                                     100%
</TABLE>

         2.8     In-Service Withdrawals. Amounts in the Boehme's Elective
Deferral Contributions Account (excluding investment earnings attributable to
periods after December 31, 1988) may be withdrawn by the Participant in
accordance with the provisions of Section 8.10 of this Plan. In addition, in
the case of a Participant who has a Boehme's Rollover Account, such a
Participant may elect to withdraw once during each Plan Year any amount up to
100% of the value of that portion of his Account attributable to the Boehme's
Rollover Account. The Participant shall notify the Plan Administrator in
writing of his election to make a withdrawal from the Boehme's Rollover
Account. Any such election shall be effective as of the date specified in such
notice, which date must be at least 15 days after the notice is filed.

                                       95
<PAGE>   105

         2.9     Hours of Service. Effective as of the Boehme's Merger Effective
Date, service with Mrs. Boehme's Holsum Bakery, Inc. shall be treated as service
with an Employer for all purposes under this Plan, even though said service may
have been rendered prior to the time when said company became a member of the
Controlled Group. This provision shall be effective for all employees of said
company who remained or became employed by any member of the Controlled Group as
of the date the company became a member of the Controlled Group. This provision
shall not, however, be construed to permit participation in the Plan prior to
the adoption thereof by the Employer in question.

                                       96
<PAGE>   106

                                  APPENDIX III
                   SPECIAL PROVISIONS REGARDING MERGER OF THE
                      HOLSUM BAKING COMPANY RETIREMENT PLAN
                             WITH AND INTO THE PLAN

         3.1     General Provisions. Effective as of January 1, 1996 ("Holsum
Merger Effective Date"), the Holsum Baking Company Retirement Plan ("Holsum
Plan") is merged with and into the Plan. The Plan shall, as of the Holsum
Merger Effective Date, assume all obligations of the Holsum Plan and be
responsible for payment of all vested benefits accrued under the terms and
provisions of the Holsum Plan for (i) participants participating in the Holsum
Plan immediately prior to the Holsum Merger Effective Date, and (ii) former
participants and beneficiaries with vested benefits under the Holsum Plan
immediately prior to the Holsum Merger Effective Date. Such participants and
beneficiaries shall, as of the Holsum Merger Effective Date, automatically
become Participants in the Plan with respect to such account balances. The
Plan shall provide for said payment of benefits with the assets transferred to
the trust accompanying the Plan as set forth in Section 2.3 of this Appendix.

         3.2     Separate Accounting. The account balances of each participant
in the Holsum Plan shall be maintained in separate accounts as follows:

                  (a) Amounts transferred attributable to "Deferral
         Contributions" allocated to a participant under the Holsum Plan shall
         be held in a special segregated Holsum Deferral Contributions Account.

                  (b) Amounts transferred attributable to "Matching
         Contributions" allocated to a participant under the Holsum Plan shall
         be held in a special segregated Holsum Matching Contributions Account.

                  (c) Amounts transferred attributable to "Qualified Nonelective
         Contributions" allocated to a participant under the Holsum Plan shall
         be held in a special segregated Holsum Qualified Nonelective
         Contributions Account.

                  (d) Amounts transferred attributable to "Discretionary
         Contributions" allocated to a participant under the Holsum Plan shall
         be held in a special segregated Holsum Discretionary Contributions
         Account.

                  (e) Amounts transferred attributable to "Rollover
         Contributions" allocated to a participant under the Holsum Plan shall
         be held in a special segregated Holsum Rollover Contributions Account.

All such accounts shall be collectively referred to in this Appendix III as
"Holsum Accounts."

         3.3     Transfer of Plan Assets. Effective as of the Holsum Merger
Effective Date, the assets of the Holsum Plan which are held by the trustee of
the trust accompanying the Holsum Plan shall become assets of the Plan, and
shall be held by the Trustee under the provisions of the Plan and its

                                       97
<PAGE>   107

accompanying Trust for the exclusive benefit of Participants and Beneficiaries
under the Plan, including the provisions of this Appendix.

        3.4       Conditions for Merger and Transfer. The merger of plans and
transfer of assets as provided for in this Appendix is made on the condition
that subsection (a) of Section 11.5 of the Plan is satisfied.

        3.5       Additional Forms of Benefit for Holsum Accounts. A
Participant who has a vested Holsum Account balance in excess of $3,500 or the
surviving Beneficiary of such a Participant may elect by written notice to the
Plan Administrator that the value of his Holsum Accounts shall be distributed
in the form of a lump sum cash payment, or in monthly, quarterly or annual
installments over a fixed period of time, not exceeding the life expectancy of
the Participant, or the joint life and last survivor expectancy of Participant
and his Beneficiary.

        3.6       Vesting. The portion of a Participant's Account attributable
to the Holsum Accounts, determined as of January 1, 1996, shall at all times be
fully vested to such Participant. On and after January 1, 1996, the Account of
a Participant who was previously a participant in the Holsum Plan (excluding
the portion of the Account attributable to the Holsum Accounts) shall be
vested in accordance with the following vesting schedule:

<TABLE>
<CAPTION>
       Years of Vesting Service                           Vested Percentage
       Earned by the Participant                         of the Participant
       -------------------------                         ------------------
       <S>                                               <C>
           Less than 1 year                                       0%
                1 year                                           20%
                2 years                                          40%
                3 years                                          60%
                4 years                                          80%
            5 years or more                                     100%
</TABLE>

and in all events shall be fully vested upon the Participant's attainment of age
62 while still in the employ of an Employer.

        3.7       In-Service Withdrawals. Amounts in the Holsum Deferral
Contributions Account and the Holsum Qualified Nonelective Contributions Account
may be withdrawn by the Participant on or after attaining age 62. Amounts in the
Holsum Matching Contributions Account and the Holsum Discretionary Contributions
Account may be withdrawn by the Participant on or after attaining age 62 or
completing 30 years of participation in the Holsum Plan and/or the Plan. In
addition, in the case of a Participant who has a Holsum Rollover Contributions
Account, such a Participant may elect to withdraw once during each Plan Year any
amount up to 100% of the value of that portion of his Account attributable to
the Holsum Rollover Contributions Account. The Participant shall notify the Plan
Administrator in writing in a form approved by the Plan Administrator of his
election to make a withdrawal from his Holsum Accounts. Distributions will be
made in accordance with such an election within 90 days (or as soon as
administratively practicable) after the receipt by the Plan Administrator of a
proper distribution request.

                                       98
<PAGE>   108
         3.8      Hours of Service. Effective as of the Holsum Merger
Effective Date, service with Holsum Baking Company shall be treated as service
with an Employer for all purposes under this Plan, even though said service
may have been rendered prior to the time when said company became a member of
the Controlled Group. This provision shall be effective for all employees of
said company who remained or became employed by any member of the Controlled
Group as of the date the company became a member of the Controlled Group. This
provision shall not, however, be construed to permit participation in the Plan
prior to the adoption thereof by the Employer in question.

                                       99
<PAGE>   109

                                   APPENDIX IV
                   SPECIAL PROVISIONS REGARDING MERGER OF THE
                  SHIPLEY BAKING COMPANY 401(k) RETIREMENT PLAN
                        AND TRUST WITH AND INTO THE PLAN

         4.1    General Provisions. Effective as of June 1, 1998 ("Shipley
Merger Effective Date"), the Shipley Baking Company 401(k) Retirement Plan and
Trust ("Shipley Plan") is merged with and into the Plan. The Plan shall, as of
the Shipley Merger Effective Date, assume all obligations of the Shipley Plan
and be responsible for payment of all vested benefits accrued under the terms
and provisions of the Shipley Plan for (i) participants participating in the
Shipley Plan immediately prior to the Shipley Merger Effective Date, and (ii)
former participants and beneficiaries with vested benefits under the Shipley
Plan immediately prior to the Shipley Merger Effective Date. Such participants
and beneficiaries shall, as of the Shipley Merger Effective Date,
automatically become Participants in the Plan with respect to such account
balances. The Plan shall provide for said payment of benefits with the assets
transferred to the trust accompanying the Plan as set forth in Section 4.3 of
this Appendix.

         4.2     Separate Accounting. The account balances of each participant
in the Shipley Plan shall be maintained in separate accounts as follows:

                  (a) Amounts transferred attributable to "Salary Deferral
         Contributions" allocated to a participant under the Shipley Plan shall
         be held in a special segregated Shipley Salary Deferral Contributions
         Account.

                  (b) Amounts transferred attributable to "Employer
         contributions" allocated to a participant under the Shipley Plan shall
         be held in a special segregated Shipley Employer Contributions Account.

                  (c) Amounts transferred attributable to "Voluntary
         Contributions" allocated to a participant under the Shipley Plan shall
         be held in a special segregated Shipley Voluntary Contributions
         Account.

                  (d) Amounts transferred attributable to "Rollover
         Contributions" allocated to a participant under the Shipley Plan shall
         be held in a special segregated Shipley Rollover Contributions Account.

All such accounts shall be collectively referred to in this Appendix IV as
"Shipley Accounts."

         4.3     Transfer of Plan Assets. Effective as of the Shipley Merger
Effective Date, the assets of the Shipley Plan which are held by the trustee
of the trust accompanying the Shipley Plan shall become assets of the Plan,
and shall be held by the Trustee under the provisions of the Plan and its
accompanying Trust for the exclusive benefit of Participants and Beneficiaries
under the Plan, including the provisions of this Appendix.

                                      100
<PAGE>   110

         4.4      Conditions for Merger and Transfer. The merger of plans and
transfer of assets as provided for in this Appendix is made on the condition
that subsection (a) of Section 11.5 of the Plan is satisfied.

         4.5      Additional Forms of Benefit for Shipley Accounts.

                  (a) In General. Notwithstanding any provisions of this Plan to
         the contrary, except as noted, the Shipley Accounts (excluding the
         Shipley Salary Deferral Contributions Accounts) of Participants held
         under this Plan shall be "Applicable Accounts" for purposes of Appendix
         I, and shall be subject to the terms and provisions of Appendix I. For
         purposes of Appendix I, the Qualified Joint and Survivor Annuity
         referred to in such Appendix shall be a Qualified Joint and 50%
         Survivor Annuity.

                  (b) Additional Optional Methods. Subject to the requirements
         set forth in subsection (a) above, a Participant who has a vested
         Shipley Account balance (which includes amounts other than a Shipley
         Salary Deferral Contributions Account) may elect by written notice to
         the Plan Administrator at least 31 days prior to his Annuity Starting
         Date that the value of his Shipley Accounts (excluding the Shipley
         Salary Deferral Contributions Account) shall be distributed in the form
         of a lump sum cash payment, or in the form of an annuity contract, or
         partly in the form of a lump sum cash payment and partly in the form of
         an annuity contract. The annuity contract shall provide a fixed or
         variable annuity benefit, or a combination of a fixed and a variable
         annuity benefit, as chosen by the Participant. The Plan Administrator
         shall select the insurance company from which the annuity contract
         shall be purchased. The following forms of annuity benefit are
         available with respect to the Shipley Accounts (excluding the Shipley
         Salary Deferral Contributions Accounts):

                           (i) Joint and Survivor Annuity. An annuity benefit
                  under which the Participant will receive fixed monthly
                  payments for life, and upon his death monthly payments in an
                  amount equal to a specified percentage of the monthly amount
                  in effect during the joint lives of the Participant and the
                  spouse will be made to the spouse to whom the Participant was
                  married at the time the annuity contract was purchased, for
                  the life of that spouse.

                           (ii) Term Certain and Life Annuity. An annuity
                  benefit under which the Participant will receive monthly
                  payments for life, and upon his death prior to the receipt of
                  a specified number of monthly payments (as elected in advance
                  by the Participant), monthly payments in the same amount will
                  continue to the designated beneficiary for the balance of the
                  specified period.

                           (iii) Contingent Annuitant - Term Certain and Life
                  Annuity. An annuity benefit under which the Participant will
                  receive monthly payments for life. If the Participant dies
                  before receiving a specified number of monthly payments,
                  payments will continue in the same amount to a contingent
                  annuitant until that specified number of monthly payments have
                  been made to the Participant and the contingent annuitant.
                  Thereafter monthly payments equal to a percentage of the
                  monthly

                                      101
<PAGE>   111

                  payments during the Participant's lifetime (as elected in
                  advance by the Participant) will continue to the contingent
                  annuitant for the life of the contingent annuitant. If both
                  the Participant and the contingent annuitant die before the
                  specified number of monthly payments have been made, payments
                  in the same amount that the contingent annuitant was receiving
                  will continue to a designated beneficiary until the specified
                  number of monthly payments have been made.

                           (iv) in the form of periodic installments payable not
                  less often than annually for a period not to exceed the joint
                  life expectancy of the Participant and his designated
                  beneficiary.

                           (v) in any combination of the foregoing.

         4.6     Benefits Upon Death. In the event of the death of a Participant
prior to his Benefit Commencement Date, then the Participant's Shipley Accounts
will be paid to the Surviving Spouse in the form of a Qualified Preretirement
Survivor Annuity in accordance with Appendix I, Sections 1.1(c) and 1.5(c).

         4.7     Vesting. The portion of a Participant's Account attributable
to the Shipley Accounts, determined as of June 1, 1998, shall at all times be
fully vested to such Participant. On and after June 1, 1998, the Account of a
Participant who was previously a participant in the Shipley Plan (excluding the
portion of the Account attributable to the Shipley Accounts) shall be vested in
accordance with either the following vesting schedule, or the vesting provisions
set forth in Section 5.2 of the Plan, whichever results in the greater vested
percentage for a Participant:

<TABLE>
<CAPTION>
Years of Vesting Service               Vested Percentage
Earned by the Participant              of the Participant
-------------------------              ------------------

<S>                                    <C>
Less than 3 years                              0%
3 years                                       20%
4 years                                       40%
5 years                                       60%
6 years                                       80%
7 years or more                              100%
</TABLE>

         4.8      In-Service Withdrawals.

                  (a) Amounts in the Shipley Salary Deferral Contributions
         Account (excluding investment earnings attributable to periods after
         December 31, 1988) may be withdrawn by the Participant in accordance
         with the provisions of Section 8.10 of this Plan.

                  (b) A Participant who has attained the age of 59 1/2 may
         withdraw all or a portion of his Shipley Salary Deferral Contributions
         Account, including earnings, if any.

                                      102
<PAGE>   112

         Distribution shall be made to the Participant as soon as
         administratively practicable after the request is received.

                  (c) In addition, in the case of a Participant who has a
         Shipley Rollover Contributions Account, such a Participant may elect to
         withdraw any amount up to 100% of the value of that portion of his
         Account attributable to the Shipley Rollover Contributions Account. The
         Participant shall notify the Plan Administrator in writing of his
         election to make a withdrawal from the Shipley Rollover Contributions
         Account. Any such election shall be effective as of the date specified
         in such notice, which date must be at least 30 days after the notice is
         filed. Any such withdrawal shall be subject to Appendix I and Section
         4.5 above.

                  (d) In addition, in the case of a Participant who has a
         Shipley Voluntary Contributions Account, such a Participant may elect
         to withdraw all or any part of the balance of his Shipley Voluntary
         Contributions Account. The Participant shall notify the Plan
         Administrator in writing of his election to make a withdrawal from the
         Shipley Voluntary Contributions Account. Any such election shall be
         effective as of the date specified in such notice, which date must be
         at least 30 days after the notice is filed. Any such withdrawal shall
         be subject to Appendix I and Section 4.5 above.

         4.9      Hours of Service. Effective as of the Shipley Merger Effective
Date, service with Shipley Baking Company shall be treated as service with an
Employer for all purposes under this Plan, even though said service may have
been rendered prior to the time when said company became a member of the
Controlled Group. This provision shall be effective for all employees of said
company who remained or became employed by any member of the Controlled Group as
of the date the company became a member of the Controlled Group. This provision
shall not, however, be construed to permit participation in the Plan prior to
the adoption thereof by the Employer in question.

                                      103
<PAGE>   113

                                   APPENDIX V

                   SPECIAL PROVISIONS REGARDING MERGER OF THE
              FRANKLIN BAKING COMPANY, INC. PROFIT SHARING PLAN AND
                        THE FRANKLIN BAKING COMPANY, INC.
              401(k) RETIREMENT SAVINGS PLAN WITH AND INTO THE PLAN

         5.1      General Provisions. Effective as of December 31, 1998
("Franklin Merger Effective Date"), the Franklin Baking Company, Inc. Profit
Sharing Plan ("Franklin Profit Sharing Plan") and the Franklin Baking Company,
Inc. 401(k) Retirement Savings Plan ("Franklin 401(k) Plan"; the Franklin Profit
Sharing Plan and the Franklin 401(k) Plan are sometimes referred to collectively
herein as the "Franklin Plans") are merged with and into the Plan. The Plan
shall, as of the Franklin Merger Effective Date, assume all obligations of the
Franklin Plans and be responsible for payment of all vested benefits accrued
under the terms and provisions of the Franklin Plans for (i) participants
participating in the Franklin Plans immediately prior to the Franklin Merger
Effective Date, and (ii) former participants and beneficiaries with vested
benefits under the Franklin Plans immediately prior to the Franklin Merger
Effective Date. Such participants and beneficiaries shall, as of the Franklin
Merger Effective Date, automatically become Participants in the Plan with
respect to such account balances. The Plan shall provide for said payment of
benefits with the assets transferred to the trust accompanying the Plan as set
forth in Section 5.3 of this Appendix.

         5.2      Separate Accounting. The account balances of each participant
in the Franklin Plans shall be maintained in separate accounts as follows:

                  (a) Amounts transferred attributable to "Deferral
         Contributions" allocated to a participant under the Franklin 401(k)
         Plan shall be held in a special segregated Franklin Deferral
         Contributions Account.

                  (b) Amounts transferred attributable to contributions
         allocated to a participant under the Franklin Profit Sharing Plan shall
         be held in a special segregated Franklin Profit Sharing Contributions
         Account.

                  (c) Amounts transferred attributable to "Rollover
         Contributions" allocated to a participant under the Franklin Plans
         shall be held in a special segregated Franklin Rollover Contributions
         Account.

All such accounts shall be collectively referred to in this Appendix V as
"Franklin Accounts."

         5.3      Transfer of Plan Assets. Effective as of the Franklin Merger
Effective Date, the assets of the Franklin Plans which are held by the trustees
of the trusts accompanying the Franklin Plans shall become assets of the Plan,
and shall be held by the Trustee under the provisions of the Plan and its
accompanying Trust for the exclusive benefit of Participants and Beneficiaries
under the Plan, including the provisions of this Appendix.

                                      104
<PAGE>   114

         5.4      Conditions for Merger and Transfer. The merger of plans and
transfer of assets as provided for in this Appendix is made on the condition
that subsection (a) of Section 11.5 of the Plan is satisfied.

         5.5      Additional Forms of Benefit for Franklin Accounts.
Notwithstanding any provisions of this Plan to the contrary, the Franklin
Accounts shall be distributable in the form of a single lump sum payment or in
installment payments over a period certain in monthly, quarterly, semiannual, or
annual cash payments. The period over which such payment is to be made shall not
extend beyond the Participant's life expectancy or the joint life and last
survivor expectancy of the Participant and his designated Beneficiary.

         5.6      Vesting. On and after December 31, 1998, the Account of a
Participant who was previously a participant in the Franklin Plans (including
the portion of the Account attributable to the Franklin Accounts) shall be
vested in accordance with either the following vesting schedule, or the vesting
provisions set forth in Section 5.2 of the Plan, whichever results in the
greater vested percentage for a Participant:

<TABLE>
<CAPTION>
Years of Vesting Service               Vested Percentage
Earned by the Participant              of the Participant
-------------------------              ------------------

<S>                                    <C>
Less than 2 years                              0%
2 years                                       20%
3 years                                       40%
4 years                                       60%
5 years                                      100%
</TABLE>

         5.7      In-Service Withdrawals. Amounts in the Franklin Deferral
Contributions Account (excluding investment earnings attributable to periods
after December 31, 1988) may be withdrawn by the Participant in accordance with
the provisions of Section 8.10 of this Plan.

         5.8      Hours of Service. Effective as of the Franklin Merger
Effective Date, service with Franklin Baking Company shall be treated as service
with an Employer for all purposes under this Plan, even though said service may
have been rendered prior to the time when said company became a member of the
Controlled Group. This provision shall be effective for all employees of said
company who remained or became employed by any member of the Controlled Group as
of the date the company became a member of the Controlled Group. This provision
shall not, however, be construed to permit participation in the Plan prior to
the adoption thereof by the Employer in question.

                                      105
<PAGE>   115

                                   APPENDIX VI

                   SPECIAL PROVISIONS REGARDING MERGER OF THE
            PIES, INC. RETIREMENT SAVINGS PLAN WITH AND INTO THE PLAN

         6.1      General Provisions. Effective as of January 1, 1997 ("Pies
Merger Effective Date"), the Pies, Inc. Retirement Savings Plan ("Pies Plan") is
merged with and into the Plan. The Plan shall, as of the Pies Merger Effective
Date, assume all obligations of the Pies Plan and be responsible for payment of
all vested benefits accrued under the terms and provisions of the Pies Plan for
(i) participants participating in the Pies Plan immediately prior to the Pies
Merger Effective Date, and (ii) former participants and beneficiaries with
vested benefits under the Pies Plan immediately prior to the Pies Merger
Effective Date. Such participants and beneficiaries shall, as of the Pies Merger
Effective Date, automatically become Participants in the Plan with respect to
such account balances. The Plan shall provide for said payment of benefits with
the assets transferred to the trust accompanying the Plan as set forth in
Section 6.3 of this Appendix.

         6.2      Separate Accounting. The account balances of each participant
in the Pies Plan shall be maintained in separate accounts as follows:

                  (a) Amounts transferred attributable to "Retirement Savings
         Contributions" allocated to a participant under the Pies Plan shall be
         held in a special segregated Pies Retirement Savings Contributions
         Account.

                  (b) Amounts transferred attributable to Employer Discretionary
         Profit Sharing Contributions allocated to a participant under the Pies
         Plan shall be held in a special segregated Pies Employer Discretionary
         Profit Sharing Contributions Account.

                  (c) Amounts transferred attributable to "Rollover
         Contributions" allocated to a participant under the Pies Plan shall be
         held in a special segregated Pies Rollover Contributions Account.

All such accounts shall be collectively referred to in this Appendix VI as "Pies
Accounts."

         6.3      Transfer of Plan Assets. Effective as of the Pies Merger
Effective Date, the assets of the Pies Plan which are held by the trustee of the
trust accompanying the Pies Plan shall become assets of the Plan, and shall be
held by the Trustee under the provisions of the Plan and its accompanying Trust
for the exclusive benefit of Participants and Beneficiaries under the Plan,
including the provisions of this Appendix.

         6.4      Conditions for Merger and Transfer. The merger of plans and
transfer of assets as provided for in this Appendix is made on the condition
that subsection (a) of Section 11.5 of the Plan is satisfied.

                                      106
<PAGE>   116
         6.5      Vesting. Participants who were hired by Pies, Inc. prior to
July 1, 1996 shall be fully vested at all times in their Pies Employer
Discretionary Profit Sharing Contributions Account.

         6.6      In-Service Withdrawals. Amounts in the Pies Retirement Savings
Contributions Account (excluding investment earnings attributable to periods
after December 31, 1988) may be withdrawn by the Participant in accordance with
the provisions of Section 8.10 of this Plan.

         6.7      Hours of Service. Effective as of the Pies Merger Effective
Date, service with Pies, Inc. shall be treated as service with an Employer for
all purposes under this Plan, even though said service may have been rendered
prior to the time when said company became a member of the Controlled Group.
This provision shall be effective for all employees of said company who remained
or became employed by any member of the Controlled Group as of the date the
company became a member of the Controlled Group. This provision shall not,
however, be construed to permit participation in the Plan prior to the adoption
thereof by the Employer in question.

                                      107
<PAGE>   117

                                    EXHIBIT A
                                       TO
             FLOWERS INDUSTRIES, INC. 401(K) RETIREMENT SAVINGS PLAN
                    (AS REVISED, EFFECTIVE AS OF MAY 1, 1999)

         Pursuant to Article III and Section 11.6 of the Plan, the Adopting
Employers listed in the schedule below have elected to have the following
special provisions apply to their Employees, as indicated in the second column
of the schedule below.

A =      Matching Elective Contributions (Section 3.1(b)): The Adopting Employer
         shall make Matching Elective Contributions equal to 25% of the Elective
         Contribution subject to a maximum Matching Elective Contribution of
         $100 per participant. Notwithstanding the foregoing, in the case of an
         Employee who is excluded from active participation in the Flowers
         Industries, Inc. Retirement Plan No. 1 by virtue of the Ninth Amendment
         to that Plan, contributions in accordance with special provision B
         shall be made with respect to such Employees (that is, the Adopting
         Employer shall make Matching Elective Contributions equal to 25% of the
         Elective Contribution subject to a maximum Matching Elective
         Contribution of 1.5% of Compensation (as defined in Section 1.15 of the
         Plan) per participant, with respect to such Employees; and the Adopting
         Employer also shall make Company Basic Contributions equal to 2% of
         each Participant's Compensation (as defined in Section 3.6(b)(iv) of
         the Plan), with respect to such Employees).

B =      Matching Elective Contributions (Section 3.1(b)): The Adopting Employer
         shall make Matching Elective Contributions equal to 25% of the Elective
         Contribution subject to a maximum Matching Elective Contribution of
         1.5% of Compensation (as defined in Section 1.15 of the Plan) per
         participant.

         Company Basic Contributions (Section 3.1(e)): The Adopting Employer
         shall make Company Basic Contributions equal to 2% of each
         Participant's Compensation (as defined in Section 3.6(b)(iv) of the
         Plan).

C =      Matching Elective Contributions (Section 3.1(b)): The Adopting Employer
         will not make any Matching Elective Contributions.

         Company Basic Contributions (Section 3.1(e)): The Adopting Employer
         shall make Company Basic Contributions equal to 2% of each
         Participant's Compensation minus payments for overtime. For purposes of
         this Item C of this Exhibit A, the term "Compensation" shall be defined
         in accordance with Section 1.15 of the Plan; provided, however, that
         there shall be included in Compensation the gain and income (including
         dividend income) associated with restricted stock awards and equity
         incentive awards under the Company's 1989 Executive Stock Incentive
         Plan or any successor to that plan, to the extent that the gain or
         income is required to be reported under Code ss.ss. 6041(d) or
         6051(a)(3).

                                      108
<PAGE>   118

D =      Company Basic Contributions (Section 3.1(e)): The Adopting Employer
         shall make Company Basic Contributions on behalf of each Participant
         equal to 50 cents for each Hour of Service performed after such
         Participant meets the Eligibility Requirements in Section 2.1(b).

<TABLE>
<CAPTION>
                                                                                                            SPECIAL
ADOPTING EMPLOYERS                                                                                       PROVISIONS
------------------                                                                                       ----------

<S>                                                                                                       <C>
Flowers Industries, Inc.                                                                                          A

Flowers Baking Company of Miami, Inc.                                                                             A

Flowers Baking Company of Jacksonville, Inc.                                                                      A

Flowers Baking Company of Bradenton, Inc.                                                                         A

European Bakers, Ltd.                                                                                             A

Dan-Co Bakery, Inc.                                                                                               A

Table Pride, Inc.                                                                                                 A

Mrs. Smith's Sales Support Group, Inc.                                                                            A

Flowers Baking Company of Thomasville, Inc.                                                                       A

Flowers Baking Company of Opelika, Inc.                                                                           A

Hardin's Bakery, Incorporated                                                                                     A

Flowers Specialty of Montgomery, Inc.                                                                             A

Huval Bakery, Incorporated                                                                                        A

Bunny Bread, Inc.                                                                                                 A

Flowers Baking Company of Baton Rouge, Inc.                                                                       A

Flowers Baking Company of Jamestown, Inc.                                                                         A

Daniel's Home Bakery of North Carolina, Inc.                                                                      A

Flowers Baking Company of Lynchburg, Inc.                                                                         A
</TABLE>

                                      109
<PAGE>   119

<TABLE>
<S>                                                                                                               <C>
Flowers Baking Company of South Carolina, Inc.                                                                    A

Flowers Baking Company of Chattanooga, Inc.                                                                       A

Flowers Baking Company of Morristown, Inc.                                                                        A

Schott's Bakery, Inc.                                                                                             A

Flowers Baking Company of West Virginia, Inc.                                                                     A

Flowers Baking Company of Tyler, Inc.                                                                             A

El Paso Baking Company, Inc.                                                                                      A

Flowers Baking Company of Texarkana, Inc.                                                                         A

Mrs. Smith's Bakeries of London, Inc.                                                                             A

Stilwell Foods, Inc.                                                                                              A

Flowers Baking Company of Villa Rica, Inc.                                                                        B

Aunt Fanny's Bakery, Inc.                                                                                         C

Mrs. Smith's Frozen Bakery Distributors, Inc.                                                                     B

Holsum Baking Company                                                                                             B

Mrs. Smith's Bakeries, Inc.                                                                                       A

Mrs. Smith's Foil Company, Inc.                                                                                   A

Pies, Inc.                                                                                                        D

Midtown Bakery, Inc.                                                                                              B

Flowers Bakeries, Inc.                                                                                            A

Franklin Baking Company                                                                                           B
</TABLE>

                                      110
<PAGE>   120

<TABLE>
<S>                                                                                                               <C>
ButterKrust Bakeries, Inc.                                                                                        B

Shipley Baking Company, Inc.                                                                                      B
</TABLE>

                                    APPROVED: /s/ R. Steve Kinsey
                                             ---------------------------------
                                             PLAN ADMINISTRATOR

                                        DATE: 5/18/99
                                             ---------------------------------

                                      111

<PAGE>   121
                                FIRST AMENDMENT
                                     TO THE
                            FLOWERS INDUSTRIES, INC.
                         401(K) RETIREMENT SAVINGS PLAN
            AS AMENDED AND RESTATED EFFECTIVE AS OF JANUARY 1, 1997

                  THIS AMENDMENT to the Flowers Industries, Inc. 401(k)
Retirement Savings Plan as amended and restated effective as of January 1, 1997
(the "Plan") made this 28th day of December, 1999, by Flowers Industries, Inc.
(hereinafter referred to as the "Company"), to be effective upon signing.

                             W I T N E S S E T H :

                  WHEREAS, the Company sponsors and maintains the Plan for the
exclusive benefit of its employees and their beneficiaries and pursuant to
Section 11.2(a) thereof, the Company has the right to amend the Plan at any
time; and
                  WHEREAS, the Company wishes to amend the Plan at this time
for the purpose of merging the Home Baking Company, Inc. Amended and Restated
401(k) Profit Sharing Plan and Trust with and into the Plan, and for other
purposes;
                  NOW, THEREFORE, the Plan is hereby amended as follows:

<PAGE>   122

                                       I.

                  Effective as of December 31, 1999, Section 8.3 of the Plan
shall be amended by deleting the last sentence and inserting in its place the
following:
              See also Appendices I, II, III, IV, V, 9VI, and VII.

                                      II.

                  Effective as of April 1, 1995, Section 8.10(a) is amended by
deleting the first sentence and inserting in its place the following:

                           A Participant shall be entitled to apply to the Plan
                  Administrator for a hardship distribution of all or a portion
                  of such Participant's Elective Contributions Account balance
                  (excluding investment earnings attributable to periods after
                  December 31, 1998), valued as of the Valuation Date
                  coincident with or next following the date on which the Plan
                  Administrator receives the Participant's application.

                                      III.

                  Effective as of December 31, 1999, the Plan shall be amended
by inserting the following Appendix VII at the end thereof:

                                  APPENDIX VII

                   SPECIAL PROVISIONS REGARDING MERGER OF THE
                 HOME BAKING COMPANY, INC. AMENDED AND RESTATED
          401(k) PROFIT SHARING PLAN AND TRUST WITH AND INTO THE PLAN

                           7.1 General Provisions. Effective as of December 31,
                  1999 ("Home Baking Merger Effective Date"), the Home Baking
                  Company, Inc. Amended and Restated 401(k) Profit Sharing Plan
                  and Trust ("Home Baking Plan") is merged with and into the
                  Plan. The Plan shall, as of the Home Baking Merger Effective
                  Date, assume all obligations of the Home Baking Plan and be
                  responsible for payment of all vested benefits accrued under
                  the terms and provisions of the Home Baking Plan for (i)
                  participants participating in the Home Baking Plan
                  immediately prior to the Home Baking Merger Effective Date,
                  and (ii) former participants and beneficiaries with vested
                  benefits under the Home Baking Plan immediately prior to the
                  Home Baking Merger Effective Date whose account balances have
                  not been fully distributed to them. Such participants and

                                       2

<PAGE>   123

                  beneficiaries shall, as of the Home Baking Merger Effective
                  Date, automatically become Participants in the Plan with
                  respect to such account balances. The Plan shall provide for
                  said payment of benefits with the assets transferred to the
                  trust accompanying the Plan as set forth in Section 7.3 of
                  this Appendix.

                           7.2      Separate Accounting. The account balances of
                  each participant in the Home Baking Plan shall be maintained
                  in separate accounts as follows:

                                    (a) Amounts transferred attributable to
                           "Deferral Contributions" allocated to a participant
                           under the Home Baking Plan shall be held in a
                           special segregated Home Baking Deferral
                           Contributions Account.

                                    (b) Amounts transferred attributable to
                           nonelective contributions allocated to a participant
                           under the Home Baking Plan shall be held in a
                           special segregated Home Baking Profit Sharing
                           Contributions Account.

                                    (c) Amounts transferred attributable to
                           employer matching contributions under the Home
                           Baking Plan shall be held in a special segregated
                           Home Baking Matching Contributions Account.

                  All such accounts shall be collectively referred to in this
                  Appendix VII as "Home Baking Accounts."

                           7.3      Transfer of Plan Assets. Effective as of the
                  Home Baking Merger Effective Date, the assets of the Home
                  Baking Plan which are held by the trustee of the trust
                  accompanying the Home Baking Plan shall become assets of the
                  Plan, and shall be held by the Trustee under the provisions
                  of the Plan and its accompanying Trust for the exclusive
                  benefit of Participants and Beneficiaries under the Plan,
                  including the provisions of this Appendix.

                           7.4      Conditions for Merger and Transfer. The
                  merger of plans and transfer of assets as provided for in this
                  Appendix is made on the condition that subsection (a) of
                  Section 11.5 of the Plan is satisfied.

                           7.5      Additional Forms of Benefit for Home Baking
                                    Accounts.

                                    (a) In General. Notwithstanding any
                           provisions of this Plan to the contrary, except as
                           otherwise provided in this Section 7.5, the Home
                           Baking Accounts of Participants held under this Plan
                           shall be "Applicable Accounts" for purposes of
                           Appendix I, and shall be subject to the terms and
                           provisions of Appendix I. For purposes of Appendix
                           I, the Qualified Joint and Survivor Annuity referred
                           to in such Appendix shall be a Qualified Joint and
                           50% Survivor Annuity.

                                    (b) Additional Optional Methods. Subject to
                           the requirements set forth in subsection (a) above,
                           a Participant who has a vested Home Baking Account
                           balance may elect by written notice to the Plan
                           Administrator at least 31 days prior to his Annuity
                           Starting Date that the value of his Home Baking
                           Accounts shall be distributed in the form of a lump
                           sum cash payment, or in the form of an annuity
                           contract, or in the form of periodic installments
                           payable not less often than annually for a period
                           not to exceed the joint life expectancy of the
                           Participant and his designated Beneficiary. The Plan
                           Administrator shall select the insurance company
                           from which the annuity contract shall be purchased.
                           The following forms of annuity benefit are available
                           with respect to the Home Baking Accounts:

                                       3

<PAGE>   124

                                            (i) Joint and Survivor Annuity. An
                                    annuity benefit under which the Participant
                                    will receive fixed monthly payments for
                                    life, and upon his death monthly payments
                                    in an amount equal to 50% of the monthly
                                    amount in effect during the joint lives of
                                    the Participant and the spouse (or, if the
                                    spouse consents to another joint annuitant,
                                    during the joint lives of the Participant
                                    and another joint annuitant) will be made
                                    to the spouse to whom the Participant was
                                    married at the time the annuity contract
                                    was purchased (or, if the spouse consents
                                    to another joint annuitant, to such other
                                    joint annuitant), for the life of the
                                    spouse or other joint annuitant.

                                            (ii) Life Annuity. An annuity
                                    benefit under which the Participant will
                                    receive monthly payments for his life, and
                                    upon his death payments will stop.

                           7.6      Vesting. On and after December 31, 1999, the
                  Matching Elective Contributions Account, Company Basic
                  Contributions Account, Other Contributions Account, Home
                  Baking Profit Sharing Contributions Account, and Home Baking
                  Matching Contributions Account of a Participant who was
                  previously a participant in the Home Baking Plan shall be
                  vested in accordance with either the following vesting
                  schedule, or the vesting provisions set forth in Section 5.2
                  of the Plan, whichever results in the greater vested
                  percentage for a Participant:

<TABLE>
<CAPTION>

                      Years of Vesting Service          Vested Percentage
                      Earned by the Participant         of the Participant
                      -------------------------         ------------------
                      <S>                               <C>
                         Less than 2 years                    0%
                         2 years                             20%
                         3 years                             40%
                         4 years                             60%
                         5 years                             80%
                         6 or more years                    100%
</TABLE>

                           7.7      In-Service Withdrawals. Amounts in the Home
                  Baking Deferral Contributions Account (excluding investment
                  earnings attributable to periods after December 31, 1988) and
                  in the Home Baking Profit Sharing Contributions Account may
                  be withdrawn by the Participant in accordance with the
                  provisions of Section 8.10 of this Plan.

                           7.8      Hours of Service. Effective as of the Home
                  Baking Merger Effective Date, service with Home Baking
                  Company, Inc. shall be treated as service with an Employer
                  for all purposes under this Plan, even though said service
                  may have been rendered prior to the time when said company
                  became a member of the Controlled Group. This provision shall
                  be effective for all employees of said company who remained
                  or became employed by any member of the Controlled Group as
                  of the date the company became a member of the Controlled
                  Group. This provision shall not, however, be construed to
                  permit participation in the Plan prior to the adoption
                  thereof by the Employer in question.

                                       4

<PAGE>   125

                                      IV.
                  All other provisions of the Plan not inconsistent herewith
are hereby confirmed and ratified.

                  IN WITNESS WHEREOF, this First Amendment has been executed on
the day and year first above written.

                               COMPANY:

                               FLOWERS INDUSTRIES, INC.

                               By: /s/ Jimmy M. Woodward
                                  ------------------------------------------
                               Title:  V. P. & Chief Administrative Officer
                                     ---------------------------------------
ATTEST:

By: /s/ R. Steve Kinsey
   ------------------------------------------
Title:  Plan Administrator
      ---------------------------------------

                                       5

<PAGE>   126
                               SECOND AMENDMENT
                                     TO THE
                            FLOWERS INDUSTRIES, INC.
                         401(K) RETIREMENT SAVINGS PLAN

            AS AMENDED AND RESTATED EFFECTIVE AS OF JANUARY 1, 1997

          THIS AMENDMENT to the Flowers Industries, Inc. 401(k) Retirement
Savings Plan, as amended and restated effective as of January 1, 1997 (the
"Plan") made this 23rd day of December, 1999, by Flowers Industries, Inc.
(hereinafter referred to as the "Company"), to be effective upon signing.

                             W I T N E S S E T H :

         WHEREAS, the Company sponsors and maintains the Plan for the exclusive
benefit of its employees and their beneficiaries and pursuant to Section 11.2
(a) thereof, the Company has the right to amend the Plan at any time; and

         WHEREAS, the Company wishes to amend the Plan at this time for
the purpose of providing certain benefits to certain employees assigned to the
Company's Aviation Department who will no longer be eligible to participate in
the Flowers Industries, Inc. Retirement Plan No. 1, and for other purposes;

         NOW, THEREFORE, the Plan is hereby amended as follows:

                                       1

<PAGE>   127

                                       I.

                  Exhibit A to the Plan is hereby amended to provide as
follows, effective as of January 1, 2000:

                                   EXHIBIT A
                                       TO
            FLOWERS INDUSTRIES, INC. 401(K) RETIREMENT SAVINGS PLAN
                 (AS REVISED, EFFECTIVE AS OF JANUARY 1, 2000)

                  Pursuant to Article III and Section 11.6 of the Plan, the
         Adopting Employers listed in the schedule below have elected to have
         the following special provisions apply to their Employees, as
         indicated in the second column of the schedule below.

         A =      Matching Elective Contributions (Section 3.1(b)): The Adopting
                  Employer shall make Matching Elective Contributions equal to
                  25% of the Elective Contribution subject to a maximum
                  Matching Elective Contribution of $100 per participant.
                  Notwithstanding the foregoing, in the case of an Employee who
                  is excluded from active participation in the Flowers
                  Industries, Inc. Retirement Plan No. 1 by virtue of the Ninth
                  Amendment to that Plan, contributions in accordance with
                  special provision B shall be made with respect to such
                  Employees (that is, the Adopting Employer shall make Matching
                  Elective Contributions equal to 25% of the Elective
                  Contribution subject to a maximum Matching Elective
                  Contribution of 1.5% of Compensation (as defined in Section
                  1.15 of the Plan) per participant, with respect to such
                  Employees; and the Adopting Employer also shall make Company
                  Basic Contributions equal to 2% of each Participant's
                  Compensation (as defined in Section 3.6(b)(iv) of the Plan),
                  with respect to such Employees).

         B =      Matching Elective Contributions (Section 3.1(b)): The
                  Adopting Employer shall make Matching Elective Contributions
                  equal to 25% of the Elective Contribution subject to a
                  maximum Matching Elective Contribution of 1.5% of
                  Compensation (as defined in Section 1.15 of the Plan) per
                  participant.

                  Company Basic Contributions (Section 3.1(e)): The Adopting
                  Employer shall make Company Basic Contributions equal to 2%
                  of each Participant's Compensation (as defined in Section
                  3.6(b)(iv) of the Plan).

                                       2

<PAGE>   128

         C =      Matching Elective Contributions (Section 3.1(b)): The
                  Adopting Employer will not make any Matching Elective
                  Contributions.

                  Company Basic Contributions (Section 3.1(e)): The Adopting
                  Employer shall make Company Basic Contributions equal to 2%
                  of each Participant's Compensation minus payments for
                  overtime. For purposes of this Item C of this Exhibit A, the
                  term "Compensation" shall be defined in accordance with
                  Section 1.15 of the Plan; provided, however, that there shall
                  be included in Compensation the gain and income (including
                  dividend income) associated with restricted stock awards and
                  equity incentive awards under the Company's 1989 Executive
                  Stock Incentive Plan or any successor to that plan, to the
                  extent that the gain or income is required to be reported
                  under Code ss.ss. 6041(d) or 6051(a)(3).

         D =      Company Basic Contributions (Section 3.1(e)): The Adopting
                  Employer shall make Company Basic Contributions on behalf of
                  each Participant equal to 50 cents for each Hour of Service
                  performed after such Participant meets the Eligibility
                  Requirements in Section 2.1(b).

         E =      Matching Elective Contributions (Section 3.1(b)): The Adopting
                  Employer shall make Matching Elective Contributions equal to
                  25% of the Elective Contributions subject to a maximum
                  Matching Elective Contribution of 1.5% of Compensation (as
                  defined in Section 1.15 of the Plan) per Participant covered
                  by this special provision.

                  Company Basic Contributions (Section 3.1(e)): With respect to
                  each Participant covered by this special provision, the
                  Adopting Employer shall make Company Basic Contributions
                  equal to the percentage of each Participant's Compensation
                  (as defined in Section 3.6(b)(iv) of the Plan) determined in
                  accordance with the following table, based upon the
                  individual's Years of Vesting Service:

<TABLE>
<CAPTION>
                                                      Percentage of Compensation
                                                  (as defined in Section 3.6(b)(iv)
                  Years of Vesting Service                   of the Plan
                  ------------------------        --------------------------------
                  <S>                             <C>
                  At least 1, but less than 6                3.00%
                  At least 6, but less than 11               4.00%
                  At least 11, but less than 16              5.00%
                  At least 16, but less than 21              6.00%
                  At least 21, but less than 26              7.00%
                  At least 26, but less than 31              8.00%
</TABLE>

                                       3
<PAGE>   129

<TABLE>
<CAPTION>
                                                                              SPECIAL
ADOPTING EMPLOYERS                                                           PROVISIONS
------------------                                                           ----------
<S>                                                                          <C>
Flowers Industries, Inc. (except for those Employees who
are excluded from active participation in the Flowers Industries,
Inc. Retirement Plan No. 1 by Section 2.01(h) of that Plan)                       A

Flowers Industries, Inc. (with respect to those Employees
who are excluded from active participation in the Flowers
Industries, Inc. Retirement Plan No. 1 by Section 2.01(h)
of that Plan)                                                                     E

Flowers Baking Company of Miami, Inc.                                             A

Flowers Baking Company of Jacksonville, Inc.                                      A

Flowers Baking Company of Bradenton, Inc.                                         A

European Bakers, Ltd.                                                             A

Dan-Co Bakery, Inc.                                                               A

Table Pride, Inc.                                                                 A

Mrs. Smith's Sales Support Group, Inc.                                            A

Flowers Baking Company of Thomasville, Inc.                                       A

Flowers Baking Company of Opelika, Inc.                                           A

Hardin's Bakery, Incorporated                                                     A

Flowers Specialty of Montgomery, Inc.                                             A

Huval Bakery, Incorporated                                                        A

Bunny Bread, Inc.                                                                 A

Flowers Baking Company of Baton Rouge, Inc.                                       A

Flowers Baking Company of Jamestown, Inc.                                         A

Daniel's Home Bakery of North Carolina, Inc.                                      A
</TABLE>

                                       4
<PAGE>   130

<TABLE>

<S>                                                                               <C>
Flowers Baking Company of Lynchburg, Inc.                                         A

Flowers Baking Company of South Carolina, Inc.                                    A

Flowers Baking Company of Chattanooga, Inc.                                       A

Flowers Baking Company of Morristown, Inc.                                        A

Schott's Bakery, Inc.                                                             A

Flowers Baking Company of West Virginia, Inc.                                     A

Flowers Baking Company of Tyler, Inc.                                             A

El Paso Baking Company, Inc.                                                      A

Flowers Baking Company of Texarkana, Inc.                                         A

Mrs. Smith's Bakeries of London, Inc.                                             A

Stilwell Foods, Inc.                                                              A

Flowers Baking Company of Villa Rica, Inc.                                        B

Aunt Fanny's Bakery, Inc.                                                         C

Mrs. Smith's Frozen Bakery Distributors, Inc.                                     B

Holsum Baking Company                                                             B

Mrs. Smith's Bakeries, Inc.                                                       A

Mrs. Smith's Foil Company, Inc.                                                   A

Pies, Inc.                                                                        D

Midtown Bakery, Inc.                                                              B

Flowers Bakeries, Inc.                                                            A

Franklin Baking Company                                                           B

</TABLE>

                                       5
<PAGE>   131

<TABLE>

<S>                                                                               <C>
ButterKrust Bakeries, Inc.                                                        B

Shipley Baking Company, Inc.                                                      B

Home Baking Company, Inc.                                                         B

Mrs. Smith's Bakery of Suwanee, Inc.                                              B
</TABLE>

                                    APPROVED: /s/ R. Steve Kinsey
                                             --------------------------------
                                             PLAN ADMINISTRATOR

                                    DATE:
                                         ------------------------------------

                                      II.

           All other provisions of the Plan not inconsistent herewith are
           hereby confirmed and ratified.

           IN WITNESS WHEREOF, this Second Amendment has been executed on the
 day and year first above written.

                                    COMPANY:

                                    FLOWERS INDUSTRIES, INC.

                                    By: /s/ Jimmy M. Woodward
                                       ----------------------------------------
                                    Title:  V.P. & Chief Administrative Officer
                                          -------------------------------------
ATTEST:

By: /s/ R. Steve Kinsey
   ----------------------------
Title:  Director of Tax
      -------------------------

                                       6

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