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                                                                   EXHIBIT 10(s)
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           BOB EVANS FARMS, INC. 1998 STOCK OPTION AND INCENTIVE PLAN
                           FIRST AMENDED AND RESTATED
                   (REFLECTS AMENDMENTS THROUGH MAY 1, 2002)

         l. PURPOSE. The purpose of the Bob Evans Farms, Inc. First Amended and
Restated 1998 Stock Option and Incentive Plan (the "Plan") is to foster and
promote the long-term success of Bob Evans Farms, Inc. (the "Company") and
materially increase stockholder value by (a) motivating superior performance by
means of performance-related incentives, (b) encouraging and providing for the
acquisition of an ownership interest in the Company by the directors and
officers and other key employees of the Company and its Subsidiaries and (c)
enabling the Company to attract and retain the services of an outstanding
management team upon whose judgment, interest and special effort the successful
conduct of the operations of the Company is largely dependent.

         2. ADMINISTRATION. The Plan will be administered by a committee (the
"Committee") of at least three persons who shall be either the Compensation
Committee of the Board of Directors of the Company or such other committee
comprised entirely of "outside directors" within the meaning of Section 162(m)
of the Internal Revenue Code of 1986, as amended (the "Code"), and the
regulations and rulings thereunder, as the Committee may from time to time
select. The Committee shall interpret the Plan; prescribe, amend and rescind
rules and regulations relating thereto; and make all other determinations
necessary or advisable for the administration of the Plan. Any determination,
decision or action of the Committee in connection with the construction,
interpretation, administration or application of the Plan shall be final,
conclusive and binding upon all persons participating in the Plan and any person
validly claiming under or through persons participating in the Plan. A majority
of the members of the Committee shall constitute a quorum at any meeting of the
Committee, and all determinations of the Committee at a meeting shall be made by
a majority of its members. Any determination of the Committee under the Plan may
be made without a meeting of the Committee by a writing signed by all of its
members. No member of the Board of Directors of the Company or of the Committee
shall be liable for any action or determination made in good faith, with respect
to the Plan or any Award granted under the Plan. The Company shall effect the
granting of Awards under the Plan in accordance with the determination of the
Committee, by execution of instruments in writing in such form as approved by
the Committee.

         With respect to persons subject to Section 16 of the Securities
Exchange Act of 1934, as amended (the "Exchange Act"), transactions under the
Plan are intended to comply with all applicable conditions of Rule l6b-3 under
the Exchange Act, or any successor rule or regulation. To the extent any
provision of the Plan or action by the Committee fails to so comply, it shall be
deemed null and void, to the extent permitted by law and deemed advisable by the
Committee.

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         3. PARTICIPANTS. Participants in the Plan will consist of the directors
and officers and other key employees of the Company or any of its Subsidiaries,
as the Committee in its sole discretion may designate from time to time to
receive Awards hereunder (the "Participants"). The Committee's designation of a
Participant in any year shall not require the Committee to designate such person
to receive an Award in any other year. The Committee shall consider such factors
as it deems pertinent in selecting Participants and in determining the type and
amount of their respective Awards, including, without limitation: (a) the
financial condition of the Company and its Subsidiaries; (b) anticipated profits
for the current or future years; (c) contributions of Participants to the
profitability and development of the Company and its Subsidiaries; and (d) other
compensation provided to Participants. During any calendar year, no Participant
shall be granted Awards under this Plan covering, in the aggregate, more than
Three Hundred Thousand (300,000) Common Shares and no Participant shall be
granted stock options covering, in the aggregate, more than Two Hundred and
Fifty Thousand (250,000) Common Shares.

         4. TYPES OF AWARDS. Awards under the Plan may be granted in any one or
a combination of: (a) Incentive Stock Options; (b) Non-Qualified Stock Options;
(c) Stock Appreciation Rights; (d) Performance Share Awards; and (e) Restricted
Stock, all as described below in Sections 6, 7, 8, 9 and 10 hereof.

         5. COMMON SHARES RESERVED UNDER THE PLAN. There is hereby reserved for
issuance under the Plan an aggregate of Five Million (5,000,000) Common Shares,
which may be newly issued or treasury shares. If there is a lapse, expiration,
termination or cancellation of any Award granted hereunder without the issuance
of Common Shares or payment of cash thereunder, or if Common Shares are issued
under any Award and thereafter are reacquired by the Company pursuant to rights
reserved upon the issuance thereof, the Common Shares subject to or reserved for
such Award may again be used for new Stock Options or other Awards under the
Plan so long as the holder thereof has not received any benefits of ownership of
such Common Shares; provided, however, that in no event may the number of Common
Shares issued under the Plan exceed the total number of Common Shares reserved
for issuance hereunder.

         6. INCENTIVE STOCK OPTIONS. Incentive Stock Options will consist of
Stock Options, qualifying as "incentive stock options" under the requirements of
Section 422 of the Code, to purchase Common Shares at purchase prices of not
less than One Hundred Percent (100%) of the Fair Market Value of such Common
Shares on the date of grant. Incentive Stock Options will only be eligible for
grant to employees of the Company. Incentive Stock Options will be exercisable
over not more than ten (10) years after the date of grant. In the event of the
termination of a Participant's employment for any reason other than Disability,
death, Retirement or for Cause, the right of the Participant to exercise an
Incentive Stock Option shall terminate upon the earlier to occur of the end of
the original term of the Incentive Stock Option or ninety (90) days after the
date of such termination of employment. In the event that a Participant is
Terminated for Cause, the right of the Participant to exercise an Incentive
Stock Option shall terminate immediately upon the termination of employment. In
the event of the termination of a Participant's employment due to Disability,
the right of the Participant (or, in the case of the death of the Participant
after his or her termination of employment due to Disability, his or her

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successor in interest) to exercise an Incentive Stock Option shall terminate
upon the earlier to occur of (i) the end of the original term of the Incentive
Stock Option or (ii) one (l) year after the date of termination of employment.
If a Participant should die while employed, the right of the Participant's
successor in interest to exercise an Incentive Stock Option granted to the
Participant shall terminate upon the earlier to occur of (i) the end of the
original term of the Incentive Stock Option or (ii) one year after the
Participant's last date of employment. Upon Retirement of a Participant, the
right of the Participant (or, in the case of the death of the Participant after
his or her termination of employment due to Retirement, his or her successor in
interest) to exercise an Incentive Stock Option shall terminate upon the earlier
of (i) ninety (90) days after the date of such Retirement or (ii) the end of the
original term of the Incentive Stock Option; provided, however, that if the
Participant or his or her successor in interest does not exercise the Incentive
Stock Option within ninety (90) days after the date of such Retirement, the
Incentive Stock Option shall automatically convert into a Non-Qualified Stock
Option upon the end of such ninety (90) day period and the Participant's or his
or her successor in interest's right to exercise such converted Non-Qualified
Stock Option shall terminate at the end of the original term of the option. For
purposes of this Section 6, if a Participant terminates his or her employment
voluntarily, the date of termination of employment shall be deemed to be the
date on which he or she notifies the Company of his or her intention to
terminate his or her employment; in all other cases, the date of termination of
employment shall be the last day of employment.

         The aggregate Fair Market Value (determined as of the time the Stock
Option is granted) of the Common Shares with respect to which incentive stock
options are exercisable for the first time by any Participant during any
calendar year (under all option plans of the Company and all Subsidiaries and
Parents of the Company) shall not exceed $100,000. Anything contained herein to
the contrary notwithstanding, no Incentive Stock Option shall be granted to an
employee who, at the time the Incentive Stock Option is granted, owns (actually
or constructively under the provisions of Section 424(d) of the Code) stock
possessing more than 10% of the total combined voting power of all classes of
stock of the Company or of any Parent or Subsidiary of the Company, unless the
option exercise price is not less than 110% of the Fair Market Value of the
Common Shares subject to the Incentive Stock Option on the date of grant and the
Incentive Stock Option by its terms is not exercisable more than five (5) years
from the date it is granted.

         7. NON-QUALIFIED STOCK OPTIONS. Non-Qualified Stock Options will
consist of options to purchase Common Shares at purchase prices and with terms
as determined by the Committee in its discretion. In the event of the
termination of a Participant's employment or service as a director for any
reason other than Retirement, Disability, death or for Cause, the right of the
Participant to exercise a Non-Qualified Stock Option shall terminate upon the
earlier to occur of the end of the original term of the Non-Qualified Stock
Option or ninety (90) days after the date of such termination of employment or
service. If a Participant is Terminated for Cause, the right of the Participant
to exercise a Non-Qualified Stock Option shall terminate immediately upon the
termination of employment or service. In the event of the termination of a
Participant's employment or service due to Disability or death, the right of the
Participant or his or her successor in interest to exercise a Non-Qualified
Stock Option shall terminate upon the earlier to occur of (i) the end of the
original term of the Non-Qualified Stock Option or (ii) one (l) year

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after the date of termination of employment or service as a result of such
Disability or death. In the event of the termination of a Participant's
employment or service due to Retirement, the right of the Participant (or, in
the case of the death of the Participant after his or her termination of
employment or service due to Retirement, his or her successor in interest) to
exercise a Non-Qualified Stock Option shall terminate upon the end of the
original term of the Non-Qualified Stock Option. For purposes of this Section 7,
if a Participant terminates his or her employment or service voluntarily, the
date of termination of employment or service shall be deemed to be the date on
which he or she notifies the Company of his or her intention to terminate his or
her employment or service; in all other cases, the date of termination of
employment or service shall be the last day of employment or service.

         8. STOCK APPRECIATION RIGHTS. The Committee may grant Stock
Appreciation Rights to Participants at the same time as such Participants are
awarded Stock Options under the Plan. Such Stock Appreciation Rights shall be
evidenced by an agreement in such form as the Committee shall from time to time
approve. Such agreements shall comply with, and be subject to, the following
terms and conditions:

                  (a) Grant. Each Stock Appreciation Right shall relate to a
specific Stock Option under the Plan and shall be awarded to a Participant
concurrently with the grant of such Stock Option. The number of Stock
Appreciation Rights granted to a Participant shall be equal to a proportion of
the number of Common Shares that the Participant is entitled to receive pursuant
to the Plan.

                  (b) Grant of Parallel Award. Since each Stock Appreciation
Right is parallel to a Stock Option, the exercise of all or a portion of the
Stock Options shall cause an equal exercise of the same proportion of Stock
Appreciation Rights granted under the Plan. A Stock Appreciation Right can only
be exercisable in conjunction with the exercise of the parallel Stock Option.

                  (c) Calculation of Appreciation. Each Stock Appreciation Right
shall entitle a Participant to the excess of the Fair Market Value of a Common
Share on the exercise date over the Fair Market Value of a Common Share on the
date the Stock Appreciation Right was granted.

                  (d) Payment of Appreciation. The total appreciation available
to a Participant from an exercise of Stock Appreciation Rights shall be paid in
a manner determined by the Committee.

                  (e) Exercise Limitations. A Participant may exercise a Stock
Appreciation Right only in conjunction with the exercise of the Stock Option to
which the Stock Appreciation Right is attached. Stock Appreciation Rights may be
exercised only at such times and by such persons as may exercise Stock Options
under the Plan.

         9. PERFORMANCE SHARE AWARDS. The Committee may grant awards under which
payment may be made in Common Shares, cash or any combination of Common Shares

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and cash if the performance of the Company or any Subsidiary selected by the
Committee during the Performance Period meets certain goals established by the
Committee ("Performance Share Awards"). Such Performance Share Awards shall be
subject to the following terms and conditions and such other terms and
conditions as the Committee may prescribe:

                  (a) Performance Period and Performance Goals. The Committee
shall determine and include in a Performance Share Award grant the period of
time for which a Performance Share Award is made ("Performance Period"). The
Committee shall also establish performance objectives ("Performance Goals") to
be met by the Company or Subsidiary during the Performance Period as a condition
to payment of the Performance Share Award. The Performance Goals may include
earnings per share, return on stockholders' equity, return on assets, net income
or any other financial or other measure established by the Committee. The
Performance Goals may include minimum and optimum objectives or a single set of
objectives.

                  (b) Payment of Performance Share Awards. The Committee shall
establish the method of calculating the amount of payment to be made under a
Performance Share Award if the Performance Goals are met, including the fixing
of a maximum payment. The Performance Share Award shall be expressed in terms of
Common Shares and referred to as "Performance Shares." After the completion of a
Performance Period, the performance of the Company or Subsidiary shall be
measured against the Performance Goals, and the Committee shall determine
whether all, none or any portion of a Performance Share Award shall be paid. The
Committee, in its discretion, may elect to make payment in Common Shares, cash
or a combination of Common Shares and cash. Any cash payment shall be based on
the Fair Market Value of the underlying Common Shares on, or as soon as
practicable prior to, the date of payment.

                  (c) Revision of Performance Goals. At any time prior to the
end of a Performance Period, the Committee may revise the Performance Goals and
the computation of payment if unforeseen events occur which have a substantial
effect on the performance of the Company or Subsidiary and which in the judgment
of the Committee make the application of the Performance Goals unfair unless a
revision is made.

                  (d) Requirement of Employment. A Participant who receives a
Performance Share Award must remain in the employment of the Company or
Subsidiary or remain in the service of the Company or Subsidiary as a director
until the completion of the Performance Period in order to be entitled to
payment under the Performance Share Award; provided that the Committee may, in
its sole discretion, provide for a partial payment where such an exception is
deemed equitable.

                  (e) Compliance With Code Section 162(m). Any Performance Share
Awards granted under this Plan shall satisfy the requirements of the applicable
provisions of Section 162(m) of the Code as "qualified performance-based
compensation."

         10. RESTRICTED STOCK AWARDS. To the extent not inconsistent with the
terms of this Plan, the Committee may grant Restricted Stock Awards to
Participants. Restricted Stock

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Awards will consist of Common Shares transferred to a Participant who is
eligible to participate in the Plan without other payment therefor (other than
the payment of the par value of such Common Shares if required by applicable
law) as additional compensation for his or her services to the Company or one of
its Subsidiaries. Restricted Stock Awards shall be subject to such terms and
conditions as the Committee determines appropriate including, without
limitation, restrictions on the sale or other disposition of such Common Shares
and rights of the Company to reacquire such Common Shares upon termination of
the Participant's employment or service as a director with the Company within
specified periods. Subject to such other restrictions as are imposed by the
Committee and federal and state securities laws, the Common Shares covered by a
Restricted Stock Award granted to a Participant under the Plan may be sold or
otherwise disposed of only after six (6) months from the grant date of the
Award.

         11. NONTRANSFERABILITY. Each Stock Option, Performance Share Award and
Restricted Stock Award granted under this Plan shall not be transferable other
than by will or the laws of descent and distribution, and Stock Options shall be
exercisable, during the Participant's lifetime, only by the Participant or the
Participant's guardian or legal representative.

         12. OTHER PROVISIONS. The grant of any Award under the Plan may also be
subject to such other provisions (whether or not applicable to any Award granted
to any other Participant) as the Committee determines appropriate including,
without limitation, provisions for the purchase of Common Shares under Stock
Options in installments, provisions for the payment of the option exercise price
of Common Shares under a Stock Option by delivery of other Common Shares of the
Company having a then Fair Market Value equal to the option exercise price of
such Common Shares, restrictions on resale or other disposition, such provisions
as may be appropriate to comply with federal or state securities laws and stock
exchange requirements and understandings or conditions as to the Participant's
employment or service as a director in addition to those specifically provided
for under the Plan. If the Committee does not specify another exercise schedule
at the time of grant, the number of Common Shares under each Stock Option which
may be purchased in any one year ending on an anniversary date of the grant of
the Stock Option shall be the total number of Common Shares subject to the Stock
Option divided by the number of years constituting the term of the Stock Option;
provided, however, that if a Participant does not purchase in any one option
year the full number of Common Shares to which he or she is then entitled, the
Participant may purchase those Common Shares in any subsequent year during the
term of the Stock Option.

         The Committee may, in its discretion, permit payment of the option
exercise price of Common Shares under Stock Options by delivery of a properly
executed exercise notice together with a copy of irrevocable instructions to a
broker to deliver promptly to the Company the amount of sale or loan proceeds to
pay the option exercise price. To facilitate the foregoing, the Company may
enter into agreements for coordinated procedures with one or more brokerage
firms.

         The Committee may, in its discretion and subject to such rules as it
may adopt, permit a Participant to pay all or a portion of the federal, state
and local taxes, including FICA withholding tax, arising in connection with the
following transactions: (a) the exercise of a Non-

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Qualified Stock Option; or (b) the receipt or exercise of any other Award by
electing (i) to have the Company withhold Common Shares, (ii) to tender back
Common Shares received in connection with such Award or (iii) to deliver other
previously acquired Common Shares of the Company having a Fair Market Value
approximately equal to the amount to be withheld.

         The Committee may adopt rules and procedures through which Participants
may defer any gain associated with an Award (other than an Incentive Stock
Option) under and subject to the terms of any deferred compensation program (a)
maintained by the Company or any Subsidiary and (b) designated by the Committee.

         13. TERM OF THE PLAN AND AMENDMENT, MODIFICATION, CANCELLATION OR
ACCELERATION OF AWARDS. No Award shall be granted under the Plan more than ten
(10) years after the date of the adoption of the Plan by the Company's Board of
Directors. The terms and conditions applicable to any Award granted prior to
such date may at any time be amended, modified or canceled, without stockholder
approval, by mutual agreement between the Committee and the Participant or such
other persons as may then have an interest therein, so long as stockholder
approval of such amendment, modification or cancellation is not required under
Rule l6b-3 under the Exchange Act or any applicable requirements of any
securities exchange on which are listed any of the Company's equity securities
or any applicable requirements for issuers whose securities are traded in the
NASDAQ National Market System or any applicable requirements of the Code. The
Committee may, at any time and in its sole discretion, declare any or all Stock
Options then outstanding under this Plan to be exercisable, whether or not such
Stock Options are then otherwise exercisable.

         l4. TAXES. The Company shall be entitled to withhold the amount of any
tax attributable to any amount payable or Common Shares deliverable under the
Plan after giving the person entitled to receive such amount or Common Shares
notice as far in advance as practicable, and the Company may defer making
payment or delivery if any such tax may be pending unless and until indemnified
to its satisfaction.

         l5. DEFINITIONS.

                  (a) Award. The term "Award" means an award or grant of a Stock
Option, Stock Appreciation Right, Performance Share or Restricted Stock made to
a Participant under Section 6, 7, 8, 9 or 10 of the Plan.

                  (b) Change in Control. A "Change in Control" shall be deemed
to have occurred:

                  (i) With respect to a Participant who is a party to a change
                  in control agreement and to which the Company also is a party
                  ("Change Agreement"), a "change in control' occurs as defined
                  in (and subject to the terms of) that Participant's Change
                  Agreement; and

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                  (ii) With respect to all Participants, approval by the
                  Company's stockholders of a definitive agreement (A) to merge
                  or consolidate the Company with or into another corporation in
                  which the Company is not the continuing or surviving
                  corporation or pursuant to which any Common Shares would be
                  converted into cash, securities or other property of another
                  corporation, other than a merger of the Company in which
                  holders of Common Shares immediately before the merger have
                  the same proportionate ownership of shares of the surviving
                  corporation immediately after the merger as immediately before
                  or (B) within a 12-consecutive calendar month period, to sell
                  or otherwise dispose of 50 percent or more of the book value
                  of the combined assets of the Company and all Subsidiaries.
                  For purposes of this definition, (A) "book value" will be
                  established on the basis of the latest consolidated financial
                  statement the Company filed with the Securities and Exchange
                  Commission before the date any 12-consecutive calendar month
                  measurement period began and (B) "related entity" means (I) an
                  entity related to the Company by application of Internal
                  Revenue Code of 1986, as amended ("Code") Sections 414(b) and
                  (c), as modified by Code Section 415(h) or (II) an affiliated
                  service group [as defined in Code Section 414(m)] or other
                  organization described in Code Section 414(o) that includes
                  the Company,

                  (c) Code. "Code" means the Internal Revenue Code of 1986, as
amended, and the regulations and rulings thereunder. References to a particular
section of the Code shall include references to successor provisions.

                  (d) Committee. The "Committee" means the Committee of the
Board of Directors of the Company constituted as provided in Section 2 hereof.

                  (e) Common Shares. "Common Shares" means the shares of Common
Stock, par value $0.01 per share, of the Company or any security of the Company
issued in substitution, exchange or lieu thereof.

                  (f) Company. The "Company" means Bob Evans Farms, Inc., a
Delaware corporation, or any successor corporation.

                  (g) Disability. The term "Disability" means, as it relates to
the exercise of an Incentive Stock Option after termination of employment, a
disability within the meaning of Section 22(e)(3) of the Code, and for all other
purposes, a mental or physical condition which, in the opinion of the Committee,
renders a Participant unable or incompetent to carry out the job
responsibilities which such Participant held or the tasks to which such
Participant was assigned at the time the disability was incurred, and which is
expected to be permanent or for an indefinite duration exceeding one year.

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                  (h) Exchange Act. The term "Exchange Act" means the Securities
Exchange Act of 1934, as amended, or a successor statute.

                  (i) Fair Market Value. The "Fair Market Value" of the
Company's Common Shares shall mean, on any given date, the last reported sales
price of the Common Shares, as reported on the NASDAQ National Market System or
on any securities exchange on which the Company's Common Shares may be listed on
such date or, if there are no reported sales of Common Shares on such date, then
the last reported sales price on the next preceding day on which such a sale was
transacted.

                  (j) Incentive Stock Option. "Incentive Stock Option" means any
Stock Option granted pursuant to the provisions of Section 6 of the Plan that is
intended to be and is specifically designated as an "incentive stock option"
within the meaning of Section 422 of the Code.

                  (k) Non-Qualified Stock Option. A "Non-Qualified Stock Option"
means any Stock Option granted pursuant to the provisions of Section 7 of the
Plan that is not an Incentive Stock Option.

                  (l) Parent. The term "Parent of the Company" shall have the
meaning set forth in 424(e) of the Code.

                  (m) Participant. The term "Participant" shall have the meaning
set forth in Section 3 of the Plan..

                  (n) Performance Goals. The term "Performance Goals" shall have
the meaning set forth in Section 9 of the Plan.

                  (o) Performance Period. The term "Performance Period" shall
have the meaning set forth in Section 9 of the Plan.

                  (p) Performance Share Award. The term "Performance Share
Award" shall have the meaning set forth in Section 9 of the Plan.

                  (q) Plan. The "Plan" means the Bob Evans Farms, Inc. First
Amended and Restated 1998 Stock Option and Incentive Plan, as set forth herein,
and as it may be hereafter amended and from time to time in effect.

                  (r) Restricted Stock. The term Restricted Stock shall have
meaning described in Section 10 of this Plan.

                  (s) Retirement. The term "Retirement" for all purposes of the
Plan shall mean voluntary separation from employment or termination of service
as a director with the Company and each of its Subsidiaries on or after the date
the person both has attained age fifty-five (55) and is credited with at least
ten (10) years of service.

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                  (t) Stock Appreciation Right. The term Stock Appreciation
Right or "SAR" shall mean a right to receive cash in an amount equal to the
excess of the Fair Market Value of a Common Share on the exercise date of the
SAR over the Fair Market Value of a Common Share on the date the SAR is granted
pursuant to the provisions of the Plan.

                  (u) Stock Option. The term "Stock Option" means any Incentive
Stock Option or Non-Qualified Stock Option granted under the Plan.

                  (v) Stock Option Awards. The term "Stock Option Awards" means
any grant of a Stock Option to a Participant under the Plan.

                  (w) Subsidiary. The term "Subsidiary" for all purposes other
than the Incentive Stock Option plan described in Section 6, shall mean any
corporation, partnership, joint venture or business trust, fifty percent (50%)
or more of the control of which is owned, directly or indirectly, by the
Company. For purposes of the Incentive Stock Option plan described in Section 6,
the term "Subsidiary" shall be defined as provided in Section 424(f) of the
Code.

                  (x) Terminated for Cause. The term "Terminated for Cause" for
purposes of the Plan shall mean termination on account of any act of fraud or
intentional misrepresentation or embezzlement, misappropriation or conversion of
assets or opportunities of the Company or a Subsidiary, the conviction of a
felony or intentional and repeated violations of the written policies or
procedures of the Company or any Subsidiary.

         l6. ADJUSTMENT PROVISIONS.

                  (a) The existence of the Plan and the Awards granted hereunder
shall not affect or restrict in any way the right or power of the Board of
Directors or the stockholders of the Company to make or authorize any
adjustment, recapitalization, reorganization or other change in the Company's
capital structure or its business, any merger or consolidation of the Company,
any issue of bonds, debentures, preferred or prior preference stocks ahead of or
affecting the Company's capital stock or the rights thereof, the dissolution or
liquidation of the Company or any sale or transfer of all or any part of its
assets or business, or any other corporate act or proceeding.

                  (b) In the event of any change in capitalization affecting the
Common Shares, such as a stock dividend, stock split, recapitalization, merger,
consolidation, split-up, combination or exchange of shares or other form of
reorganization, or any other change affecting the Common Shares, the Committee
shall make proportionate adjustments to reflect such change with respect to the
aggregate number of Common Shares for which Awards in respect thereof may be
granted under the Plan, the maximum number of Common Shares which may be sold or
awarded to any Participant, the number of Common Shares covered by each
outstanding Award and the price per share in respect of outstanding Awards.

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<PAGE>

                  (c) The Committee also shall make such adjustments in the
number of shares covered by, and the price or other value of, any outstanding
Awards in the event of a spin-off or other distribution (other than normal cash
dividends) of assets of the Company to stockholders.

                  (d) Subject to the terms of a Change Agreement (as defined in
Section 15(b), if, within 36 months after a Change in Control, (i) the Plan is
terminated and not replaced with a similar program providing comparable benefits
and features or (ii) with respect to a Participant who is a party to a Change
Agreement, an event occurs that generates a change in control payment under that
Participant's Change Agreement, then (iii) all Stock Options then outstanding
under this Plan shall become fully exercisable as of the date of the Change in
Control, whether or not then exercisable. In addition, upon Retirement of any
Participant, all Stock Options held by such retiring Participant shall
immediately vest and become exercisable.

         17. AMENDMENT AND TERMINATION OF PLAN. The Committee, with the approval
of the Board of Directors of the Company, may amend the Plan from time to time
or terminate the Plan at any time without the approval of the stockholders of
the Company except as such stockholder approval may be required (a) to satisfy
the requirements of Rule l6b-3 under the Exchange Act, or any successor rule or
regulation, (b) to satisfy applicable requirements of the Code or (c) to satisfy
applicable requirements of any securities exchange on which are listed any of
the Company's equity securities or any requirements applicable to issuers whose
securities are traded in the NASDAQ National Market System. No such action to
amend or terminate the Plan shall reduce the then existing amount of any
Participant's Award or adversely change the terms and conditions thereof without
the Participant's consent. No amendment of the Plan shall result in any
Committee member's losing his or her status as a "disinterested person" as
defined in Rule l6b-3 under the Exchange Act, or any successor rule or
regulation, with respect to any employee benefit plan of the Company or result
in the Plan losing its status as a plan satisfying the requirements of said Rule
l6b-3.

         18. NO RIGHT TO EMPLOYMENT. Neither the adoption of the Plan nor the
granting of any Awards hereunder shall confer upon any employee or director of
the Company or any Subsidiary any right to continued employment or service with
the Company or any Subsidiary, as the case may be, nor shall it interfere in any
way with the right of the Company or a Subsidiary to terminate the employment or
service of any of its employees or directors at any time, with or without cause.

         19. UNFUNDED PLAN. The Plan shall be unfunded and the Company shall not
be required to segregate any assets that may at any time be represented by
Awards under the Plan. Any liability of the Company to any person with respect
to any Awards under the Plan shall be based solely upon any contractual
obligations that may be effected pursuant to the Plan. No such obligation of the
Company shall be deemed to be secured by any pledge of, or other encumbrance on,
any property of the Company or any Subsidiary.

                                      -11-
<PAGE>

         20. OTHER COMPANY AWARD AND COMPENSATION PLANS. Payments and other
Awards received by a Participant under the Plan shall not be deemed a part of a
Participant's regular, recurring compensation for purposes of any termination
indemnity or severance pay law and shall not be included in, nor have any effect
on, the determination of Awards under any other employee benefit plan or similar
arrangement provided by the Company or a Subsidiary unless expressly so provided
by such other plan or arrangement, or except where the Committee expressly
determines that an Award or portion of an Award should be included to accurately
reflect competitive compensation practices or to recognize that an Award has
been made in lieu of a portion of competitive annual cash compensation. Awards
under the Plan may be made in combination or in tandem with, or as alternatives
to, grants, awards or payments under any other Company or Subsidiary plans. The
Plan notwithstanding, the Company or any Subsidiary may adopt such other
compensation programs and additional compensation arrangements as it deems
necessary to attract, retain and reward employees and directors for their
service with the Company and its Subsidiaries.

         21. SECURITIES LAW RESTRICTIONS. No Common Shares shall be issued under
the Plan unless counsel for the Company shall be satisfied that such issuance
will be in compliance with applicable federal and state securities laws.
Certificates for Common Shares delivered under the Plan may be subject to such
stock transfer orders and other restrictions as the Committee may deem advisable
under the rules, regulations and other requirements of the Securities and
Exchange Commission, any stock exchange upon which the Common Shares are then
listed or traded, the NASDAQ National Market System or any applicable federal or
state securities law. The Committee may cause a legend or legends to be put on
any such certificates to make appropriate reference to such restrictions.

         22. AWARD AGREEMENT. Each Participant receiving an Award under the Plan
shall enter into an agreement with the Company in a form specified by the
Committee agreeing to the terms and conditions of the Award and such related
matters as the Committee shall, in its sole discretion, determine.

         23. COST OF THE PLAN. The costs and expenses of administering the Plan
shall be borne by the Company.

         24. GOVERNING LAW. The Plan and all actions taken thereunder shall be
governed by and construed in accordance with the laws of the State of Delaware.

         25. STOCKHOLDER APPROVAL. The Plan was adopted by the Board of
Directors of the Company on May 1, 1998. The Plan and any Award granted
thereunder shall be null and void if stockholder approval is not obtained within
twelve (12) months of the adoption of the Plan by the Board of Directors.

         26. EFFECTIVE DATE. This amendment and restatement is effective with
respect to all Awards issued on and after May 1, 2002.

                                      -12-<PAGE>

                                                           EXHIBIT 10(t)
                                                           -------------

                      BOB EVANS FARMS, INC. AND AFFILIATES

                           SECOND AMENDED AND RESTATED

                           EXECUTIVE DEFERRAL PROGRAM

                      Originally effective January 1, 1999

             First Amendment and Restatement effective June 14, 1999

             Second Amendment and Restatement effective May 1, 2002

<PAGE>

                                TABLE OF CONTENTS

<TABLE>
<S>                   <C>                                                                                        <C>
ARTICLE I             DEFINITIONS................................................................................ 1

ARTICLE II            PARTICIPATION.............................................................................. 5

      2.01.           Eligibility and Election to Participate.................................................... 5
      2.02.           Designation of Beneficiary................................................................. 5

ARTICLE III           CONTRIBUTIONS.............................................................................. 6

      3.01.           Participant Deferrals...................................................................... 6
      3.02.           Employer Nonqualified Matching Contributions............................................... 6
      3.03.           Discretionary Employer Contributions....................................................... 7

ARTICLE IV            MEMBERS' ACCOUNTS, ALLOCATIONS............................................................. 7

      4.01.           Member's Accounts.......................................................................... 7
      4.02.           Allocations to Distribution Accounts....................................................... 8
      4.03.           Calculating Net Gains or Losses; Crediting of Accounts..................................... 8
      4.04.           Limitation on Reversion of Contributions................................................... 9

ARTICLE V             INVESTMENT OF CONTRIBUTIONS AND VALUATION OF FUNDS......................................... 9

      5.01.           Investment Funds........................................................................... 9
      5.02.           Valuation of Trust Fund.................................................................... 9

ARTICLE VI            AMOUNT AND DISTRIBUTION OF BENEFITS........................................................ 9

      6.01.           Distribution Events........................................................................ 9
      6.02.           Specified Distributions....................................................................10
      6.03.           Death Benefits.............................................................................11
      6.04.           Disability Benefits........................................................................11
      6.05.           Hardship Withdrawals.......................................................................11
      6.06.           Amount and Payment of Withdrawals..........................................................11
      6.07.           Vested Benefits............................................................................12
      6.08.           Distribution of Benefits...................................................................14

ARTICLE VII           PLAN COMMITTEE.............................................................................14

      7.01.           Appointment of Committee...................................................................14
      7.02.           Powers and Duties..........................................................................14
      7.03.           Actions by the Committee...................................................................15
      7.04.           Interested Committee Members...............................................................15
      7.05.           Indemnification............................................................................15
      7.06.           Conclusiveness of Action...................................................................15

</TABLE>
                                       i

<PAGE>

<TABLE>
<S>                   <C>                                                                                        <C>

      7.07.           Payment of Expenses........................................................................15
      7.08.           Claims Procedure...........................................................................16

ARTICLE VIII          AMENDMENT TO THE PLAN......................................................................17

      8.01.           Right to Amend.............................................................................17
      8.02.           Amendment Procedure........................................................................17

ARTICLE IX            TERMINATION OF THE PLAN....................................................................17

      9.01.           Right to Terminate.........................................................................17
      9.02.           Plan Merger and Consolidation..............................................................18
      9.03.           Successor Employer.........................................................................18

ARTICLE X             UNFUNDED PLAN..............................................................................18

ARTICLE XI            MISCELLANEOUS..............................................................................18

      11.01.          Voluntary Plan.............................................................................18
      11.02.          Non-alienation of Benefits.................................................................19
      11.03.          Inability to Receive Benefits..............................................................19
      11.04.          Lost Members...............................................................................19
      11.05.          Limitation of Rights.......................................................................19
      11.06.          Invalid Provision..........................................................................19
      11.07.          One Plan...................................................................................20
      11.08.          Governing Law..............................................................................20

FORMS

      Bonus Deferral Notice......................................................................................21
      Bonus Deferral Notice Enrollment Form......................................................................
      Salary Deferral Notice.....................................................................................27
      Annual Salary Enrollment Form..............................................................................28
      Award Deferral Notice......................................................................................33
      Award Deferral Notice Enrollment Form......................................................................34
      Award Gain Deferral Notice.................................................................................38
</TABLE>
                                       ii

<PAGE>
                      BOB EVANS FARMS, INC. AND AFFILIATES
                      ------------------------------------

                           SECOND AMENDED AND RESTATED

                           EXECUTIVE DEFERRAL PROGRAM
                           --------------------------

Effective January 1, 1999, Bob Evans Farms, Inc. ("Corporation") adopted the Bob
Evans Farms, Inc. and Affiliates Executive Deferral Program ("Plan") to provide
deferred compensation to a select group of its management or highly compensated
employees. Effective June 14, 1999, Bob Evans Farms, Inc. amended and restated
the Plan to allow it to make Discretionary Employer Contributions to the
Accounts of selected Members. Effective May 1, 2002, the Corporation adopts this
second amended and restated version of the Plan. This Plan is intended to be an
unfunded, nonqualified program of deferred compensation within the meaning of
Title I of ERISA.

                                    ARTICLE I
                                    ---------
                                   DEFINITIONS
                                   -----------

Whenever used in this Plan, the following words and phrases will have the
meanings given below. Also, the singular form of any term will include the
plural, the plural form will include the singular, the masculine pronoun will
include the feminine and the feminine pronoun will include the masculine. Other
words and phrases also may be defined in the Plan text.

ACCOUNTS means the Nonqualified Employee Deferral Account, Employer Nonqualified
Matching Contribution Account and Award Deferral Account established for each
Participant under Section 4.01(a), (b) and (c) and the Discretionary Employer
Contribution Account established under Section 4.01(d) for any Member for whose
benefit the Employer makes a Discretionary Employer Contribution.

AWARD means any equity award (other than an incentive stock option) issued to a
Participant under (and subject to the terms of) any stock option plan maintained
by the Corporation other than the Bob Evans Farms, Inc. Nonqualified Stock
Option Plan or the Bob Evans, Inc. 1994 Long Term Incentive Plan or other Plan
designated by the Corporation.

AWARD DEFERRAL ACCOUNT means the account established for each Participant to
which the deferrals described in Section 3.01(b) are allocated.

AWARD GAIN means the amount that otherwise would be taxable to a Participant
upon the exercise of an Award but which the Participant, by completing the
appropriate Deferral Notice, has elected to defer to his or her Award Deferral
Account.

BENEFICIARY means the person designated by a Member under Section 2.02 to
receive any death benefits payable under Section 6.03.

BOARD OF DIRECTORS OR BOARD means the Corporation's board of directors.
<PAGE>

CHANGE AGREEMENT means an individual agreement between the Corporation and any
Member describing the effect of a Change in Control.

CHANGE IN CONTROL MEANS:

(a) With respect to any Member who is a party to a Change Agreement, a "change
in control" as defined in (and subject to the terms of) that Member's Change
Agreement;; and

(b) With respect to all Members, approval by the Corporation's stockholders of a
definitive agreement (i) to merge or consolidate the Corporation with or into
another corporation in which the Corporation is not the continuing or surviving
corporation or pursuant to which any of the Corporation's common stock [or any
security issued in substitution, exchange or in lieu of the Corporation's common
stock ("Common Shares")] would be converted into cash, securities or other
property of another corporation, other than a merger of the Corporation in which
holders of the Corporation's Common Shares immediately before the merger have
the same proportionate ownership of shares of the surviving corporation
immediately after the merger as immediately before or (ii) within a
12-consecutive calendar month period, to sell or otherwise dispose of 50 percent
or more of the book value of the Group's assets. For purposes of this
definition, "book value" will be established on the basis of the latest
consolidated financial statement the Corporation filed with the Securities and
Exchange Commission before the date any 12-consecutive calendar month
measurement period began.

CODE means the Internal Revenue Code of 1986, as amended.

COMMITTEE means the Plan Committee described in Article VII.

COMPENSATION means (a) each Participant's taxable remuneration earned from an
Employer after the latest of (i) the Effective Date, (ii) the date he or she
becomes a Participant or (iii) the date specified in the Participant's Deferral
Notice, (b) reduced by any non-cash remuneration and (c) increased by deferrals
made during the same period under (i) the Qualified 401K Plan, (ii) this Plan
and (iii) any cafeteria plan maintained by a Group Member pursuant to Code
s125.

DEFERRAL NOTICE means the Salary Deferral Notice, the Bonus Deferral Notice and
the Award Deferral Notice that each Eligible Employee completes to specify the
portion of his or her regular Compensation, periodic bonus and Award Gain to be
deferred to the Plan. Although a copy of this form is attached to the Plan, it
is not a part of the Plan and may be modified by the Committee without separate
action by the Board.

DISCRETIONARY EMPLOYER CONTRIBUTION ACCOUNT means the account established for
any Member for whom the Employer elects to make a Discretionary Employer
Contribution and to which those contributions are allocated as described in
Section 3.03.

DISTRIBUTION ACCOUNTS means the In-Service Distribution Account established
under Section 6.02(a), the Education Distribution Account established under
Section 6.02(b) and the Retirement Distribution Account established under
Section 6.02(c).

                                       2

<PAGE>

EFFECTIVE DATE means January 1, 1999, with respect to the Plan, June 14, 1999,
with respect to the first amendment and restatement of the Plan and May 1, 2002,
with respect to the second amendment and restatement of the Plan.

ELIGIBLE EMPLOYEE means each person employed by a Group Member who (a) is a
member of its select group of management or is a highly compensated employee and
(b) has met the eligibility conditions described in Article II.

EMPLOYER means the Group Member by which a Member is directly employed on the
date of any event, act or occurrence described in this Plan. If, without
interruption, a Member becomes a common law employee of a Group Member other
than the Employer, that Group Member will automatically become that Member's
"Employer" under this Plan and will be fully liable as the Member's Employer for
all obligations arising under this Plan with respect to that Member during the
period of that employment relationship.

EMPLOYER NONQUALIFIED MATCHING CONTRIBUTION ACCOUNT means the account
established for each Participant to which Employer contributions described in
Section 3.02 are allocated.

ENROLLMENT FORM means the form that each Eligible Employee must complete before
he or she may participate in the Plan. To be effective, this notice must include
all of the information described in Section 2.01(b). Although a copy of this
form is attached to the Plan, it is not a part of the Plan and may be modified
by the Committee without separate action by the Board.

ERISA means the Employee Retirement Income Security Act of 1974, as amended.

FORFEITURES means the amount of a Member's Employer Nonqualified Matching
Contribution Account and Discretionary Employer Contribution Account, if any,
that the Member is not entitled to receive because he or she terminates
employment before meeting the conditions described in Section 6.07.

GROUP means a controlled group of corporations or of a commonly controlled group
of trades or businesses [as defined in Code ss.ss.414(b) and (c), as modified by
Code ss.415(h)] or of an affiliated service group [as defined in Code ss.414(m)]
or other organization described in Code ss.414(o) that includes the Corporation.

GROUP MEMBER means each entity that is a member of the Group.

INACTIVE PARTICIPANT means a Participant who (a) is actively employed by a Group
Member but (i) no longer meets the eligibility conditions described in Section
2.01, (ii) has suspended his or her deferrals under Section 3.01(c) or (b) has
terminated employment with all Group Members but has not received a complete
distribution of his or her Account balance.

INVESTMENT FUNDS means the funds established by the Committee under Section 5.01
to measure the investment gains and losses attributable to each Member's
Accounts.

MEMBER means collectively, (a) a Participant or (b) an Inactive Participant.

                                       3
<PAGE>

NONQUALIFIED EMPLOYEE DEFERRAL ACCOUNT means the account established for each
Participant to which the deferrals described in Section 3.01(a) are allocated.

PARTICIPANT means an Eligible Employee who is participating in the Plan as
provided in Section 2.01.

PLAN means the Bob Evans Farms, Inc. and Affiliates Second Amended and Restated
Executive Deferral Program, as described in this
document and as it may be amended.

PLAN YEAR means each 12-month period that begins on January 1, 1999 (and
anniversaries of that date) while the Plan is in effect.

QUALIFIED 401K LIMIT means the portion of his or her Compensation that a
Participant could contribute to the Qualified 401K Plan but for (a) the limits
imposed by Code (delta)(delta)401(a)(17), 402(g) and 415 and (b) the actual
deferral percentage for highly compensated employees calculated under the
Qualified 401K Plan.

QUALIFIED 401K PLAN means the Bob Evans Farms, Inc. and Affiliates 401K
Retirement Plan, as it may be amended.

SPOUSE OR SURVIVING SPOUSE means an individual who is legally married to a
Member.

TRUST AGREEMENT means the agreement, and any amendments to that agreement,
between the Corporation and the Trustee providing for the management, investment
and disbursement of funds held in the Trust Fund.

TRUST FUND means the fund established under the Trust Agreement. The Trust Fund
may be comprised of one or more Investment Funds.

TRUSTEE means the bank, trust company or individual designated by the
Corporation to hold and invest the Trust Fund and to pay Plan benefits and
expenses authorized by the Committee.

2000 ACCOUNT means the separate account established for the benefit of each
Member for whom the Corporation made an additional, nonrecurring contribution as
of January 1, 2000. Except as otherwise provided in this Plan, each 2000 Account
will be administered and distributed as if it is part of the affected Member's
Discretionary Employer Contribution Account.

VALUATION DATE means the last day of each calendar quarter during each Plan
Year, or more frequent periods if the Committee, in its sole discretion, decides
that more frequent valuations are needed for any reason.

YEARS OF VESTING SERVICE means "Years of Service," calculated for vesting
purposes under the Qualified 401K Plan.

                                       4

<PAGE>

                                   ARTICLE II
                                   ----------
                                  PARTICIPATION
                                  -------------

2.01.    ELIGIBILITY AND ELECTION TO PARTICIPATE.
         ----------------------------------------

(a) In its sole discretion, the Committee will decide which Eligible Employees
may participate in the Plan and the earliest date on which they may participate.
The Committee also will calculate and apprise Participants of the applicable
Qualified 401K Limit for each Plan Year.

(b) Before he or she may participate in the Plan, each Eligible Employee must
complete:

         (i) An Enrollment Form specifying (A) the date on which the Eligible
         Employee elects to participate (which may not be earlier than the date
         specified by the Committee), (B) the Distribution Accounts to which
         these deferrals will be allocated and when these amounts will be
         distributed (Section 6.02), (C) if appropriate, how his or her Accounts
         will be distributed (Section 6.06), (D) how the value of his or her
         Accounts will be measured (subject to the restrictions imposed under
         Section 5.01, and (E) his or her Beneficiary. The elections made in an
         Enrollment Form will continue to be effective until changed as provided
         in Section 3.01(c); and

         (ii) A Salary Deferral Notice, to specify the portion of his or her
         regular Compensation to be deferred to the Plan and/or a Bonus Deferral
         Notice, to specify the portion of his or her bonus to be deferred to
         the Plan. The elections made in these forms will continue to be
         effective until changed as provided in Section 3.01(c) and an Award
         Deferral Notice, to specify the portion of his or her Award Gain to be
         deferred to the Plan.

(c) An Eligible Employee will continue to participate until the earlier of the
date he or she (i) becomes an Inactive Participant or (ii) terminates employment
with all Group Members.

2.02.    DESIGNATION OF BENEFICIARY
         --------------------------

(a) Each Eligible Employee must designate one or more Beneficiaries when he or
she completes an Enrollment Form. Unless a Member who designates more than one
Beneficiary also specifies the sequence or the portion of the death benefit to
be paid to each Beneficiary, the death benefit will be paid in equal shares to
all named Beneficiaries.

(b) A Member may change his or her Beneficiary at any time by identifying the
new Beneficiary in the appropriate portion of a revised Enrollment Form and
delivering that completed form to the Committee. No change of Beneficiary will
be effective until the revised Enrollment Form is received by the Committee. The
identity of a Member's Beneficiary will be based only on the designation in the
form described in this section and will not be inferred from any other evidence.

(c) If a Member has not made an effective Beneficiary designation or if his or
her Beneficiary dies before the Member, Plan death benefits will be paid to the
Member's Surviving Spouse. If there is no Surviving Spouse, these death benefits
will be paid to (i) the Member's

                                       5

<PAGE>

issue,  then living,  per stirpes;  or, if there are none (ii) the Member's
executors or  administrators.  Any minor's share of a Plan death benefit will be
paid to the adult who has been  appointed to act as the minor's  legal  guardian
and who has assumed custody and support of that minor.

(d)      The Member and the Beneficiary (and not the Committee) are responsible
for ensuring that the Committee has the Beneficiary's current address.

                                   ARTICLE III
                                   -----------
                                  CONTRIBUTIONS
                                  -------------

3.01.    PARTICIPANT DEFERRALS
         ---------------------

(a) Each Eligible Employee may elect for each Plan Year to defer up to (i) 100
percent of the bonus component of his or her Compensation plus (ii) 25 percent
of his or her regular Compensation (i.e., Compensation excluding any bonus)
reduced by (iii) his or her Qualified 401K Limit for that same Plan Year. These
amounts will be credited to the Participant's Nonqualified Employee Deferral
Account.

(b) Each Eligible Employee also may elect to defer all or a portion of his or
her Award Gain. These amounts will be credited to the Eligible Employee's Award
Deferral Account.

(c) A Participant may change or suspend the amount being deferred by revising
the appropriate Deferral Notice or Enrollment Form. Any change, including a
complete cessation of deferrals under Section 3.01(a) or 3.01(b), will not be
effective until the Plan Year that begins after the revised Deferral Notice is
received by the Committee. A Participant who suspends his or her deferrals may
rejoin the Plan by returning to the Committee a completed Enrollment Form and a
completed Salary Deferral Notice, a Bonus Deferral Notice and/or an Award
Deferral Notice that includes all of the information described in Section
2.01(b). This new election will be effective on the later of (i) the date
specified in the Enrollment Form or (ii) the first day of the next Plan Year but
only if the Inactive Participant is then an Eligible Employee.

(d) Participant deferrals (other than Award Gains) will be made only by payroll
deductions authorized by the Participant. Award Gains deferred under Section
3.01(b) will be made by crediting the amount of the deferred Award Gain to the
Award Deferral Account established under Section 4.01(c) for the deferring
Participant.

(e) Deferral elections will automatically be suspended with respect to any
Participant who makes a hardship withdrawal from the Qualified 401K Plan. This
suspension period will be coterminous with the suspension period prescribed
under the Qualified 401K Plan and will apply to all deferrals that otherwise
would have been applied during that period. At the end of that suspension
period, deferrals to this Plan will resume under the terms of the Deferral
Notice in effect when the suspension began (or as modified subject to the terms
of this section).

3.02.    EMPLOYER NONQUALIFIED MATCHING CONTRIBUTIONS
         --------------------------------------------

(a) Each Employer intends to make annual contributions to the Plan from its
current or accumulated profits. This contribution will be calculated for each
Plan Year under the following formula:

                                       6
<PAGE>
         (i)  The percentage of compensation to be matched under the Qualified
         401K Plan for that Plan Year, minus

         (ii) The actual deferral percentage for all highly compensated
         employees calculated for that Plan Year under the Qualified 401K Plan,
         multiplied by

         (iii) The rate at which deferrals are matched under the Qualified 401K
         Plan for that Plan Year.

(b) Employer Nonqualified Matching Contributions made under this formula will be
allocated to the Employer Nonqualified Matching Contribution Accounts of
Participants who both (i) deferred a portion of their Compensation (through
either a Salary Deferral Notice and/or a Bonus Deferral Notice, but not an Award
Deferral Notice) to the Plan for the Plan Year for which the matching
contribution is made and (ii) are employed by a Group Member on the last day of
the Plan Year for which the contribution is made. However, no Employer
Nonqualified Matching Contribution will be made with respect to any deferred
Award Gain for any Plan Year.

3.03.    DISCRETIONARY EMPLOYER CONTRIBUTIONS
         ------------------------------------

Periodically after June 14, 1999, the Employer may allocate amounts, in addition
to those described in Section 3.02, to the Discretionary Employer Contribution
Account of one or more Members. The amount contributed and the Members affected
are wholly within the Employer's discretion.

                                   ARTICLE IV
                                   ----------
                         MEMBERS' ACCOUNTS; ALLOCATIONS
                         ------------------------------

4.01.    MEMBERS' ACCOUNTS
         -----------------

The Committee will maintain:

(a) An Employer Nonqualified Matching Contribution Account to record the
Participant's share of:

         (i)  The Employer Nonqualified Matching Contributions calculated under
         Section 3.02, adjusted by the net income, gains or losses attributable
         to those amounts (Section 4.03); minus

         (ii) Any distributions made from this Account.

(b) A Nonqualified Employee Deferral Account to record:

         (i)  The Participant's deferrals calculated under Section 3.01(a),
         adjusted by the net income, gains or losses attributable to those
         amounts (Section 4.03); minus

         (ii) Any withdrawals or distributions made from this Account.

(c) An Award Deferral Account to record:

                                       7

<PAGE>
         (i)  The Participant's deferrals calculated under Section 3.01(b),
         adjusted by the net income, gains or losses attributable to those
         amounts (Section 4.03); minus

         (ii) Any withdrawals or distributions made from this Account.

(d) A Discretionary Employer Contribution Account to record:

         (i)  The Discretionary Employer Contribution made under Section 3.03,
         if any, adjusted by the net income, gains or losses attributable to
         those contributions (Section 4.03); minus

         (ii) Any distributions made from this Account.

4.02.    ALLOCATIONS TO DISTRIBUTION ACCOUNTS
         ------------------------------------

(a) When completing an Enrollment Form, each Eligible Employee may direct that
the deferrals made under Section 3.01 be allocated among one or more of three
Distribution Accounts. These accounts are (i) an In-Service Distribution
Account, that will be distributed under the terms of Section 6.02(a), (ii) an
Education Distribution Account, that will be distributed under the terms of
Section 6.02(b) and (iii) a Retirement Distribution Account, that will be
distributed under the terms of Section 6.02(c). This designation may be changed
by filing a revised Enrollment Form with the Committee. Any change transferring
previously allocated amounts from one Distribution Account to another will be
effective only if the revised Enrollment Form is returned to the Committee at
least 12 months and one day before the amount to be transferred otherwise would
have been distributable under the terms of the most recent election. Any change
affecting amounts to be deferred prospectively will be effective only with
respect to deferrals made after the later of (iv) the date specified in the
revised Enrollment Form or (v) the first day of the next Plan Year.

(b) If an Eligible Employee does not specify the Distribution Accounts to which
his or her deferrals are to be allocated, the full value of his or her Accounts
will be allocated to the Retirement Distribution Account.

(c) A Member's share of the Employer Nonqualified Matching Contribution Account
and Discretionary Employer Contribution Account, if any, always will be
allocated to his or her Retirement Distribution Account [Section 6.02(c)].

4.03.    CALCULATING NET GAINS OR LOSSES; CREDITING OF ACCOUNTS
         ------------------------------------------------------

As of each Valuation Date, the fair market value of each Investment Fund will be
calculated under Section 5.02. Any increase or decrease in the value of each
Investment Fund, less associated administrative and other Plan expenses
described in Section 7.07, will be allocated to the Accounts of each Member who
invested in that fund since the preceding Valuation Date. This allocation will
be based on (a) the value of the Investment Fund on the preceding Valuation Date
and (b) the portion of that value comprised of the Member's Accounts.

                                       8
<PAGE>

4.04.    LIMITATION ON REVERSION OF CONTRIBUTIONS
         ----------------------------------------

Except as provided in the Trust Agreement, all deferrals, Employer Nonqualified
Matching Contributions and Discretionary Employer Contributions will be held for
the exclusive benefit of Members and their Beneficiaries and may not revert to
any Group Member. However, any Employer Nonqualified Matching Contribution or
Discretionary Employer Contribution that is made by a Group Member under a
mistake of fact may be returned to the Group Member within one year after it is
contributed to the Plan or, in the Group Member's discretion, may be applied to
offset future Employer Nonqualified Matching Contributions or Discretionary
Employer Contributions in any manner or combination that the Group Member
elects.

                                    ARTICLE V
                                    ---------
               INVESTMENT OF CONTRIBUTIONS AND VALUATION OF FUNDS
               --------------------------------------------------

5.01.    INVESTMENT FUNDS
         ----------------

The Committee will establish and maintain one or more Investment Funds that will
be used to measure the value of each Member's Accounts. The Trustee will account
for each Member's investment in each Investment Fund as if that investment had
actually been made, although neither the Employer nor the Trustee is obliged to
make the investment chosen by the Member. Each Member must select the Investment
Fund or funds that will be used to measure the value of his or her Accounts by
completing the appropriate section of the Enrollment Form. Rules and regulations
relating to investment selections, including the frequency with which investment
selections may be changed and the minimum percentage of a Member's Account that
may be treated as invested in each Investment Fund, will be established, from
time to time, by the Committee and announced to Members.

5.02.    VALUATION OF TRUST FUND
         -----------------------

As of each Valuation Date, the Trustee will determine the actual market value of
the Trust Fund and the value of each Investment Fund established by the
Committee under Section 5.01. The value of each Investment Fund will be
calculated as if it had been invested as directed by Members. The value of each
Investment Fund will be allocated to Members' Accounts as provided in Section
4.03. If the value of the Trust Fund is greater than the combined values of all
Investment Funds, the excess will be applied to reduce the Employer Nonqualified
Matching Contributions for the current or next Plan Year or, at the Employer's
discretion, may be allocated as a Discretionary Employer Contribution for that
same period.

                                   ARTICLE VI
                                   ----------
                       AMOUNT AND DISTRIBUTION OF BENEFITS
                       -----------------------------------

6.01.    DISTRIBUTION EVENTS
         -------------------

Subject to Section 6.02, Members' Accounts will be distributed at the earlier of
(a) the time the Member specifies in his or her Enrollment Form [Section
2.01(b)] or (b) the date the Member (i) dies (Section 6.03), (ii) becomes
disabled (Section 6.04), (iii) incurs a financial hardship (Section 6.05) or
(iv) terminates employment with all Group Members.

                                       9

<PAGE>

6.02.    SPECIFIED DISTRIBUTIONS
         -----------------------

Subject to Section 9.01, when completing an Enrollment Form, each Eligible
Employee must specify the date that the vested value of his or her Accounts will
be distributed and the portion of his or her Nonqualified Employee Deferral
Account and Award Deferral Account that is to be allocated to each Distribution
Account. Once made, this selection will continue to apply until it is changed,
subject to the limitations described in Section 4.02. Nevertheless, amounts
credited to a Member's Employer Nonqualified Matching Contribution Account and
Discretionary Employer Contribution Account will always be credited to the
Member's Retirement Distribution Account [see Section 6.02(c)]. Amounts
allocated to a Distribution Account will be distributed under the following
terms:

(a) IN-SERVICE DISTRIBUTION ACCOUNT. The value of amounts allocated to a
Member's In-Service Distribution Account will be distributed on the earliest of
the date the Member (i) specified in his or her Enrollment Form, (ii) dies
(Section 6.03), (iii) becomes disabled (Section 6.04) or (iv) incurs a financial
hardship (Section 6.05).

(b) EDUCATION DISTRIBUTION ACCOUNT. The value of amounts credited to a Member's
Education Distribution Account will be distributed (i) beginning on the date
specified by the Member in his or her Enrollment Form or (ii) on the earliest of
the date the Member (A) dies (Section 6.03), (B) becomes disabled (Section 6.04)
or (C) incurs a financial hardship (Section 6.05).

(c) RETIREMENT DISTRIBUTION ACCOUNT. The vested value of amounts credited to a
Member's Retirement Distribution Account will be distributed beginning on the
earlier of the date the Member (i) specifies in his or her Enrollment Form
Notice, (ii) dies (Section 6.03), (iii) becomes disabled (Section 6.04), (iv)
incurs a financial hardship (Section 6.05) or (v) terminates employment after
reaching age 55 [Section 6.06(a)].

(d) FAILURE TO SPECIFY DISTRIBUTION ACCOUNT. A Member who fails to specify to
which Distribution Account his Accounts will be allocated will be treated as
having elected to have the full value of his Accounts allocated to a Retirement
Distribution Account.

(e) EFFECT OF TERMINATION BEFORE AGE 55. Subject to Section 6.07, any amount
credited to the Account of a Member who terminates employment with all Group
Members before he or she reaches age 55 will be distributed in a single lump sum
as soon as administratively possible after that termination occurs.

(f) MODIFICATION OF DISTRIBUTION DATES. A Member may change the distribution
dates described in Sections 6.02(a), (b) and (c) but only if (i) he or she
returns to the Committee a completed Enrollment Form specifying the new
distribution date and the Distribution Account (or portion of that account) to
which it relates, (ii) that completed Enrollment Form specifies a new
distribution date and (iii) the Enrollment Form deferring the distribution date
is returned to the Committee at least 12 months and one day before the
previously specified distribution date.

                                       10
<PAGE>

6.03.    DEATH BENEFITS.
         --------------

The undistributed value of the Accounts established for a deceased Member will
be paid to that Member's Beneficiary as of the Valuation Date following the
Member's death. Any Beneficiary claiming a death benefit under the Plan must
provide the Committee with satisfactory proof of the Member's death before any
death benefit will be paid. Distributions from this account will be made in the
form described in Section 6.06.

6.04.    DISABILITY BENEFITS
         -------------------

A Member who becomes disabled before terminating employment with all Group
Members will receive a distribution of 100 percent of the undistributed value of
his or her Accounts, determined as of the Valuation Date following the date of
disability. A Member will be considered disabled on the date that it is
established by a licensed physician selected by the Committee that he or she is
not able to engage in any substantial gainful activity because of a medically
determinable physical or mental impairment that is expected to result in death
or to be of long, continued and indefinite duration. The Committee will
consistently apply uniform principles when determining if a Member is disabled.
Distributions from this account will be made in the form described in Section
6.06.

6.05.    HARDSHIP WITHDRAWALS
         --------------------

In its sole discretion, the Committee may distribute all or a portion of the
vested value of a Member's Nonqualified Employee Deferral Account and Award
Deferral Account before the date otherwise determined under Section 6.02 if the
Committee decides that the Member has encountered a severe financial hardship.
For these purposes, a Member will have incurred a "severe financial hardship"
only if he or she needs an immediate distribution to meet a current and heavy
financial expense associated with (a) a sudden or unexpected illness or accident
incurred by the Member or a member of the Member's immediate family or (b) the
loss of the Member's property due to casualty or other similar extraordinary and
unforeseeable circumstance attributable to events beyond the Member's control. A
distribution based on financial hardship (c) will be taken proportionately from
each of his Distribution Accounts and (d) will not be larger than the smaller of
(i) the amount needed to meet the immediate financial need created by the
hardship or (ii) the sum of the value of the Member's Nonqualified Employee
Deferral Account and Award Deferral Account as of the most recent Valuation
Date. Distributions from this account will be taken proportionately from each
Distribution Account and will be made in the form described in Section 6.06.

6.06.    AMOUNT AND PAYMENT OF WITHDRAWALS
         ---------------------------------

Subject to Section 9.01:

(a) RETIREMENT DISTRIBUTION ACCOUNTS. All distributions made to a Member who
terminates employment after reaching age 55 will be effective as of the
Valuation Date immediately preceding the date the distribution is to be made and
will be paid in the form the Member selected from among those described in the
Enrollment Form. These distribution forms will be limited to (i) a single lump
sum payment of the full value of the Member's Account or (ii) a series of
monthly, quarterly or annual installments (whichever the Member selected) for a
period

                                       11
<PAGE>

not longer  than ten years.  A Member may ask the  Committee  to change the
form in which his or her benefit will be (or is being) distributed. This request
must be made in writing and will be approved by the Committee only to the extent
that it  affects  distributions  made more  than 12  months  after the date that
request is received by the Committee. The amount to be distributed will be taken
proportionately from each Distribution Account.

(b) Subject to Section 6.02(e), all distributions from a Member's Education
Distribution Account will be made in five annual installments beginning on the
date specified by the Member in his or her Deferral Notice. However, a Member
may specify that distributions from an Education Distribution Account will be
paid in a lump sum on the date specified in the Enrollment Form or in fewer than
five annual installments. A Member may change the form of distribution by
returning a completed Enrollment Form to the Committee specifying the revised
distribution form but only if this Enrollment Form is returned to the Committee
at least 12 months and one day before the distribution from this account is to
be made under the terms of an earlier election. Also, if a Member terminates
employment before age 55, any unpaid balance credited to his or her Education or
In-Service Distribution Accounts will be distributed as a lump sum as soon as
administratively possible after termination occurs.

(c) OTHER DISTRIBUTIONS OR WITHDRAWALS. All other distributions or withdrawals
(including those made to a Member who terminates employment with all Group
Members before reaching age 55) will be effective as of the Valuation Date
immediately preceding the date the distribution is to be made. The appropriate
amount will be taken from the Member's Distribution Account as of that Valuation
Date and, subject to Section 6.07, paid to the Member in a single lump sum.

(d) FULL DISCHARGE. Once a Member's Accounts have been fully distributed, the
Corporation, all Group Members and the Plan will have no further liability to
the Member or, if appropriate, to his or her Beneficiary.

6.07.    VESTED BENEFITS
         ---------------

(a) The benefit payable under the Plan to any Member who is actively employed by
a Group Member after December 31, 2001, will equal 100 percent of the value of
his or her Nonqualified Employee Deferral Account and Award Deferral Account and
the vested portion of his or her Employer Nonqualified Matching Contribution
Account and Discretionary Employer Contribution Account.

(b) Subject to paragraph (d) of this section and Section 9.01, a Member will be
vested in amounts credited to his or her Employer Nonqualified Matching
Contribution Account and, unless the Employer specifies otherwise when the
Discretionary Employer Contribution is made, the undistributed value of his or
her Discretionary Employer Contribution Account, if any, under the following
table:

                                       12

<PAGE>

    YEARS OF VESTING SERVICE WHEN PARTICIPANT
              TERMINATES EMPLOYMENT                     VESTED PERCENTAGE
    -----------------------------------------           -----------------
                        1                                      0
                        2                                     20
                        3                                     40
                        4                                     60
                        5                                     80
                        6                                    100

(c) Subject to paragraph (d) of this section and Section 9.01, a Member will be
fully vested in amounts credited to his or her 2000 Account on the later of
reaching age 55 and completing at least six Years of Vesting Service. Except as
provided in Section 6.07(d)(ii), a Member who terminates employment before
reaching age 55 and completing at least six Years of Vesting Service will
forfeit all amounts allocated to his or her 2000 Account.

(d)      (i) Regardless of his or her Years of Vesting Service, a Member will be
         fully vested in his or her Employer Nonqualified Matching Contribution
         Account and, unless the Employer specifies otherwise when the
         Discretionary Employer Contribution is made, the undistributed value of
         his or her Discretionary Employer Contribution Account, if any, at the
         earliest of (A) age 55, (B) the date the Member dies or (C) the date
         the Committee concludes that the Member is disabled.

         (ii) Regardless of his or her Years of Vesting Service, a Member will
         be fully vested in his or her 2000 Account on the earliest of (A) the
         date the Member dies or (B) the date the Committee concludes that the
         Member is disabled.

         (iii) Subject to any limitation imposed under a Change Agreement, if,
         within 36 months after a Change in Control, (A) the Plan is terminated
         and not replaced with a similar program providing comparable benefits
         and features or (B) with respect to a Member who is a party to a Change
         Agreement, an event occurs that generates a change in control payment
         under that Member's Change Agreement, that Member will be fully vested
         in all his or her Accounts.

(e) Any Forfeitures arising by application of the vesting schedule described in
paragraph (b) will be applied to reduce future Employer Nonqualified Matching
Contributions or, at the Employer's discretion, to reduce future Discretionary
Employer Contributions.

(f) The Vested Percentage of Members whose employment with all Group Members
ended before the Effective Date of this second amendment and restatement will be
determined on the basis of Plan terms (including the vesting provisions) in
effect on the date their employment terminated.

                                       13
<PAGE>

6.08.    DISTRIBUTION OF BENEFITS
         ------------------------

The Committee will apprise the Trustee, in writing, of the form in which
payments are to be made under the Plan and the date they are to be paid. Benefit
distributions will begin as soon as practicable after the Trustee receives that
written notice from the Committee, but not later than 60 days after the date the
benefit became payable.

                                   ARTICLE VII
                                   -----------
                                 PLAN COMMITTEE
                                 --------------

7.01.    APPOINTMENT OF COMMITTEE
         ------------------------

The Board of Directors will appoint a committee of at least three persons to
administer the Plan. A Committee member may resign at any time by sending
written notice to the Board specifying the effective date of his or her
termination (which must always be prospective). Vacancies in the Committee will
be filled by the Board as the need arises. Also, in its sole discretion, the
Board may remove any Committee member at any time by giving written notice of
removal to the affected Committee member and specifying the effective date of
that action (which must always be prospective).

7.02.    POWERS AND DUTIES
         -----------------

The Committee is fully empowered to exercise complete discretion to administer
the Plan and to construe and apply all of its provisions. The Committee may
delegate any of its powers and duties to any other person or organization. These
powers and duties include:

(a) Deciding which employees are Eligible Employees, which of them may
participate in the Plan, the extent of their Years of Vesting Service and the
value of their benefit;

(b) Resolving disputes that may arise with regard to the rights of Eligible
Employees, Members and their legal representatives or Beneficiaries under the
terms of the Plan. Subject to Section 7.08, the Committee's decisions in these
matters will be final in each case;

(c) Obtaining from each Group Member, Member and Beneficiary information that
the Committee needs to determine any Member's or Beneficiary's rights and
benefits under the Plan. The Committee may rely conclusively upon any
information furnished by a Group Member, a Member or Beneficiary;

(d) Compiling and maintaining all records it needs to administer the Plan;

(e) Upon request, furnishing each Employer with reasonable and appropriate
reports of its administration of the Plan;

(f) Authorizing the Trustee to distribute all benefits that are payable under
the Plan;

(g) Engaging legal, administrative, actuarial, investment, accounting,
consulting and other professional services that the Committee believes are
necessary and appropriate;

                                       14
<PAGE>

(h) Adopting rules and regulations for the administration of the Plan that are
not inconsistent with the terms of the Plan; and

(i) Doing and performing any other acts provided for in the Plan.

7.03.    ACTIONS BY THE COMMITTEE
         ------------------------

The Committee may act at a meeting, or in writing without a meeting, by the vote
or assent of a majority of its members. The Committee will appoint one of its
members to act as a secretary to record all Committee actions. The Committee
also may authorize one or more of its members to execute papers and perform
other ministerial duties on behalf of the Committee.

7.04.    INTERESTED COMMITTEE MEMBERS
         ----------------------------

No member of the Committee may participate in any Committee action that directly
affects that member's individual interest in the Plan. These matters will be
determined by a majority of the remainder of the Committee.

7.05.    INDEMNIFICATION
         ---------------

(a) The Corporation will indemnify and hold harmless any Committee member or
employee who performs services to or on behalf of the Plan ("Indemnified Party")
against all liabilities and all reasonable expenses (including attorney fees and
amounts paid in settlement other than to any Group Member) incurred or paid in
connection with any threatened or pending action, suit or proceeding brought by
any party in connection with the Plan. However, this indemnification will not
extend to any Indemnified Party whose conduct in connection with the Plan is
found to have been grossly negligent or wrongful. This determination will be
based on any final judgment rendered in connection with the action, suit or
proceeding complaining of the conduct or its effect or, if no final judgment is
rendered, by a majority of the Board of Directors or by independent counsel to
whom the Board of Directors has referred the matter.

(b) The obligations under this section may be satisfied, in the Corporation's
discretion, through the purchase of a policy or policies of insurance providing
equivalent protection.

7.06.    CONCLUSIVENESS OF ACTION
         ------------------------

Subject to Section 7.08, any action on matters within the discretion of the
Committee will be conclusive, final and binding upon all Members and upon all
persons claiming any rights hereunder including Beneficiaries.

7.07.    PAYMENT OF EXPENSES
         -------------------

(a) Committee members will not be separately compensated for their services as
Committee members. However, the Corporation will reimburse Committee members for
all appropriate expenses they incur while carrying out their Plan duties.

(b) The compensation or fees of accountants, counsel and other specialists and
any other costs of administering the Plan or Trust Fund will be charged to the
Trust Fund unless paid by

                                       15
<PAGE>

the  Corporation or allocated among  Employers.  Also, the Corporation or a
Group Member may advance  funds to the Trust to meet these fees and expenses and
may seek subsequent  reimbursement  for these amounts but only if (i) before the
advance is made,  the  Corporation  or Group Member  apprises the Committee that
reimbursement  will be requested and (ii)  reimbursement is requested in writing
received  by the  Committee  before  the end of the Plan Year  during  which the
advance was made.

7.08.    CLAIMS PROCEDURE
         ----------------

(a) FILING CLAIMS. Any Member or Beneficiary who believes that he or she is
entitled to an unpaid Plan benefit may file a claim with the Committee.

(b) NOTIFICATION TO CLAIMANT. If a claim is wholly or partially denied, the
Committee will send a written notice of denial to the claimant. This notice must
be written in a manner calculated to be understood by the claimant and must
include:

         (i)   The specific reason or reasons for which the claim was denied;

         (ii)  Specific reference to pertinent Plan provisions, rules,
          procedures or protocols upon which the Committee relied to deny the
          claim;

         (iii) A description of any additional material or information that the
         claimant may file to perfect the claim and an explanation of why this
         material or information is necessary; and

         (iv)  A description of the steps the claimant may take to appeal an
          adverse determination.

The Committee will render its decision within 90 days of receiving a benefit
claim. However, if special circumstances (such as the need for additional
information) require additional time, this decision will be rendered as soon as
possible, but not later than 180 days after receipt of the claim and only if the
Committee notifies the claimant, in writing, that it needs more time to review a
claim and why that additional time is needed. If the Committee does not issue
its decision within this period, the claim will be deemed to have been denied.

(c) REVIEW PROCEDURE. If a claim has been wholly or partially denied, the
affected claimant, or his or her authorized representative may:

         (i)  Request that the Committee reconsider its initial denial by filing
         a written appeal no more than 60 days after receiving written notice
         that all or part of the initial claim was denied;

         (ii)  Review pertinent documents and other material upon which the
         Committee relied when denying the initial claim; and

         (iii) Submit a written description of the reasons for which the
         claimant disagrees with the Committee's initial adverse decision.

                                     16
<PAGE>

An appeal of an initial denial of benefits and all supporting material must be
made in writing and directed to the Committee. The Committee is solely
responsible for reviewing all benefit claims and appeals and taking all
appropriate steps to implement its decision.

The Committee's decision on review will be sent to the claimant in writing and
will include specific reasons for the decision, written in a manner calculated
to be understood by the claimant, as well as specific references to the
pertinent Plan provisions, rules, procedures or protocols upon which the
Committee relied to deny the appeal.

The Committee will render its decision within 60 days of receiving a benefit
appeal. However, if special circumstances (such as the need to hold a hearing on
any matter pertaining to the denied claim) require additional time, this
decision will be rendered as soon as possible, but not later than 120 days after
receipt of the claimant's written appeal and only if the Committee notifies the
claimant, in writing, that it needs more time to review an appeal and why that
additional time is needed. If the Committee does not issue its decision within
this period, the claim will be deemed to have been denied.

                                  ARTICLE VIII
                                  ------------
                              AMENDMENT TO THE PLAN
                              ---------------------

8.01.    RIGHT TO AMEND
         --------------

The Corporation may modify, alter or amend the Plan at any time. However, no
amendment may affect any Member's or Beneficiary's vested rights accrued under
the Plan before the effective date of that amendment. If an amendment heightens
the vesting conditions described in Section 6.07(b), each Member having three or
more Years of Vesting Service may elect to have his or her vested rights
computed without regard to that amendment, but only if the Member files a
written election to this effect with the Committee during the period beginning
on the date the amendment is adopted and ending on the later of (a) 60 days
after the date the amendment is adopted; (b) 60 days after the amendment is
effective or (c) 60 days after the Member is issued a written notice of the
amendment.

8.02.    AMENDMENT PROCEDURE
         -------------------

The Board of Directors, an executive committee of the Board of Directors or
other Board committee or any executive officer to which or to whom the Board of
Directors delegates discretionary authority over the Plan may exercise the
Corporation's right to amend the Plan.

                                   ARTICLE IX
                                   ----------
                             TERMINATION OF THE PLAN
                             -----------------------

9.01.    RIGHT TO TERMINATE
         ------------------

The Corporation may terminate the Plan in whole or in part at any time by
written action of its Board of Directors. Each Member affected by a full or
partial Plan termination or by a complete discontinuance of contributions will
be 100 percent vested in the value of all of his or her Accounts. Also, the
Committee may (a) distribute an affected Member's Accounts at the time

                                       17
<PAGE>

the Plan terminates or partially  terminates,  even if this date is earlier
than the date benefits  otherwise  would be distributed  under Article VI or (b)
hold those  benefits  until they are  otherwise  payable  under the terms of the
Plan.

9.02.    PLAN MERGER AND CONSOLIDATION
         -----------------------------

If the Plan is merged into or consolidated with any other plan, each affected
Member will be entitled to a benefit immediately after the merger, consolidation
or transfer (determined as if the surviving plan had then terminated) at least
equal to the benefit he or she had accrued immediately before the merger or
consolidation (determined as if the Plan terminated immediately before that
merger or consolidation).

9.03.    SUCCESSOR EMPLOYER
         ------------------

If any Employer dissolves into, reorganizes, merges into or consolidates with
another business entity, provision may be made by which the successor will
continue the Plan and Trust, in which case the successor will be substituted for
the Employer under the terms and provisions of this Plan and the Trust
Agreement. The substitution of the successor for the Employer will constitute an
assumption by the successor of all Plan liabilities and the successor will have
all of the powers, duties and responsibilities of the Employer under the Plan.

                                    ARTICLE X
                                    ---------
                                  UNFUNDED PLAN
                                  -------------

Notwithstanding any Plan provision to the contrary, the Plan constitutes an
unfunded, unsecured promise by each Employer to pay only those benefits that are
accrued by Members under the terms of the Plan. Neither the Corporation nor any
Group Member will segregate any assets into a fund established exclusively to
pay Plan benefits unless the Corporation, in its sole discretion, establishes a
trust for the purpose of holding assets from which all or part of a Plan benefit
may be paid. Neither the Corporation nor any other Group Member is liable for
the payment of Plan benefits that are actually paid from a trust established for
that purpose. However, the Corporation (and each Group Member) are obliged to
pay any benefits not paid from any trust. Also, Members, Beneficiaries and other
persons claiming a Plan benefit through them have only the rights of general
unsecured creditors and do not have any interest in or right to any specific
asset of any Group Member. Nothing in this Plan constitutes a guaranty by the
Corporation, any Group Member or any other entity or person that their assets
will be sufficient to pay Plan benefits.

                                   ARTICLE XI
                                   ----------
                                  MISCELLANEOUS
                                  -------------

11.01.   VOLUNTARY PLAN
         --------------

The Plan is purely voluntary on the part of each Employer; neither the
establishment of the Plan nor any amendment to it nor the creation of any fund
or account nor the payment of any benefits may be construed as giving any person
(a) a legal or equitable right against any Group Member, the Trustee or the
Committee other than those specifically granted under the Plan or conferred by
affirmative action of the Committee or any Group Member in a manner that is
consistent with the

                                       18
<PAGE>

terms and  provisions  of this Plan or (b) the right to be  retained in the
service of any Group Member. All Members remain subject to discharge to the same
extent as though this Plan had not been established.

11.02.   NON-ALIENATION OF BENEFITS
         --------------------------

The right of a Member, Beneficiary or any other person to receive Plan benefits
may not be assigned, transferred, pledged or encumbered except as provided in
the Member's Beneficiary designation, by will or by applicable laws of descent
and distribution. Any attempt to assign, transfer, pledge or encumber a Plan
benefit will be null and void and of no legal effect.

11.03   INABILITY TO RECEIVE BENEFITS
        -----------------------------

Any Plan benefit payable to a Member or Beneficiary who is declared incompetent
will be paid to the guardian, conservator or other person legally charged with
the care of his or her person or estate. Also, if the Committee, in its sole
discretion, concludes that a Member or Beneficiary is unable to manage his or
her financial affairs, the Committee may, but is not required to, direct the
Employer or Trustee to distribute Plan benefits to any one or more of his or her
Spouse, lineal ascendants or descendants or other close living relatives of the
Member or Beneficiary who demonstrates to the satisfaction of the Committee the
propriety of those distributions. Any payment made under this section will
completely discharge the Plan's liability with respect to that payment. The
Committee is not required to see to the application of any distribution made to
any person.

11.04.   LOST MEMBERS
         ------------

Each Member is obliged to keep the Committee apprised of his or her current
mailing address and that of his or her Beneficiary. The Committee's obligation
to search for any Member or Beneficiary is limited to sending a registered or
certified letter to the Member's or Beneficiary's last known address. Any
amounts credited to the Accounts of any Member or Beneficiary who does not file
a claim for benefits with the Committee will be forfeited no later than 12
months after benefits are otherwise payable and applied to reduce future
Employer Nonqualified Matching Contributions. However, this forfeited benefit
will be restored and paid if the Committee subsequently approves a claim for
benefits under the procedures described in Section 7.08.

11.05.   LIMITATION OF RIGHTS
         --------------------

Nothing in the Plan, expressed or implied, is intended or may be construed as
conferring upon or giving to any person, firm or association (other than Group
Members, Members, their Beneficiaries and their successors in interest) any
right, remedy or claim under or by reason of this Plan.

11.06.   INVALID PROVISION
         -----------------

If any provision of this Plan is held to be illegal or invalid for any reason,
the Plan will be construed and enforced as if the offending provision had not
been included in the Plan.
                                       19
<PAGE>
However, that determination will not affect the legality or validity of the
remaining parts of this Plan.

11.07.   ONE PLAN
         --------

This Plan may be executed in any number of counterparts, each of which will be
deemed to be an original.

11.08.   GOVERNING LAW
         -------------

The Plan will be governed by and construed in accordance with the laws of the
United States and, to the extent applicable, the laws of Ohio.

                               BOB EVANS FARMS, INC.

                               By: /s/ Stewart Owens
                                   ---------------------------------------

                               Print Name: Stewart Owens
                                           -------------------------------

                               Title: Chairman, President, CEO
                                      ------------------------------------

Date: 5/01/02
      --------

                                       20

<PAGE>

                      BOB EVANS FARMS, INC. AND AFFILIATES
             SECOND AMENDED AND RESTATED EXECUTIVE DEFERRAL PROGRAM
                      FISCAL YEAR ENDING ________________
                             BONUS DEFERRAL NOTICE
                             ---------------------

Name:

Soc. Sec. No.:                                 Date of Birth:

Effective Date (may not be earlier than the first day of the Plan Year starting
after this notice is returned to the Committee): ________________

NOTE: (I) THE ELECTIONS YOU MAKE BY COMPLETING THIS FORM WILL REMAIN IN
EFFECT UNTIL CHANGED OR REVOKED. HOWEVER, ANY CHANGE WILL NOT BE EFFECTIVE
UNTIL THE FIRST DAY OF THE PLAN YEAR THAT BEGINS AFTER THE REVISED BONUS
DEFERRAL NOTICE IS DELIVERED TO THE COMMITTEE.

(i)The maximum amount that may be deferred is (salary) 25 percent of your
regular cash compensation (i.e., the amount shown on your IRS Form W-2 minus any
non-cash earnings-such as the taxable value of fringe benefits) plus
(ii) (bonus) 100 PERCENT OF YOUR BONUS, MINUS (iii) THE MAXIMUM AMOUNT THAT
"HIGHLY COMPENSATED EMPLOYEES" AS A GROUP MAY DEFER TO THE BOB EVANS FARMS, INC.
& AFFILIATES 401k RETIREMENT PLAN. The Plan Committee can help you calculate the
maximum amount you may defer for each year.

You may defer a portion of your salary by completing a separate form called the
"Bob Evans Farms, Inc. and Affiliates Executive Deferral Program - Salary
Deferral Form" and as much as 100 percent of your Award Gain (as defined in the
Plan) you otherwise would receive upon the exercise or distribution of any Award
(as defined in the Plan) by completing a separate form called the "Bob Evans
Farms and Affiliates Executive Deferral Program - Award Deferral Notice."
Salary deferral forms will be provided to you prior to the beginning of the
calendar year. Forms for your award gain will be provided prior to the beginning
of the fiscal year.

     (Your current bonus deferral percentage is _____________________)
     In  accordance  with  the  provisions  of  the  Bob  Evans  Farms,Inc.  and
     Affiliates  Executive  Deferral  Program  (the  "Plan") and  subject to the
     limits described in the Plan, I elect to  defer_______% of my Fiscal Year
     End Bonus (as defined in the Plan).

X___________________________           X________________________________________
Date                                   Signature

Received by Committee on: ________________  By: ________________________________

--------------------------------------------------------------------------------
For Office Use Only:
--------------------

EDA_____________   IDA______________  RDA______________

MTD_____________   MTD______________   MTD_____________

MOP_____________   MOP______________   MOP_____________

IFC_____________   IFC______________  IFC______________

                                       21
<PAGE>

                      BOB EVANS FARMS, INC. AND AFFILIATES
             SECOND AMENDED AND RESTATED EXECUTIVE DEFERRAL PROGRAM
                         FISCAL YEAR ENDING ___________
                              BONUS DEFERRAL NOTICE
                              ---------------------

                                 ENROLLMENT FORM
                                 ---------------

Name:

Soc.Sec.No.:                                       Date of Birth:

Eligibility Date: ____________

Enrollment Date (may not be earlier than Eligibility Date): __________

Note: The elections you make by completing this form will remain in effect until
changed or revoked.

        (i) If you want to change any one of the elections you make when
        completing this form, you must complete and deliver to the Committee a
        new Enrollment Form completing only those sections you want to change.

        (ii) Any change (other than to name a new Beneficiary - Section 6) will
        not be effective until the first day of the Plan Year that begins after
        the revised Enrollment Form is delivered to the Committee.

        (iii) If you suspend your deferrals by completing Section 5, (A) your
        election to suspend will not be effective until the first day of the
        Plan Year that begins after you return a completed Enrollment Form to
        the Committee and (B) you may not participate in the Plan again until
        you complete and return to the Committee a new Enrollment Form and then
        only if the committee agrees that you are eligible to participate in
        the Plan on that date. Also, your deferrals will automatically be
        suspended for any period that your pre-tax deferrals are suspended
        under the Bob Evans Farms. Inc. and Affiliates 401K Retirement Plan.

PART A ELECTION TO PARTICIPATE

Complete this portion of this form if you decide to participate in the Bob Evans
Farms, Inc. and Affiliates Executive Deferral Program. Complete Part B of this
form if you do not want to participate in this program.

                                       22

<PAGE>
1.       DISTRIBUTION ACCOUNTS BONUS DEFERRAL.

         I direct that amounts attributable to my deferrals be allocated to the
         following Distribution Accounts:

         Note: (i) If you do not complete this portion of the form, 100  percent
         of your Plan Accounts will be allocated to your Retirement
         Distribution Account.

         (ii) The percentages allocated to all accounts may never be larger than
         100 percent.

         (iii) Regardless of the election you make under this Section, your Plan
         benefit will be distributed as a lump sum if you terminate employment
         before reaching age 55.

         (iv) All amounts attributable to your share of the Employer's
         contributions will be allocated to your Retirement Distribution Account

         _______% to an EDUCATION DISTRIBUTION ACCOUNT, to be distributed on (i)
         the earlier of the date (a) I die, (b) become disabled or (c) incur a
         financial hardship, or, (ii) in (number of annual payments not to
         exceed five years) _______ substantially equal installments beginning
         on (year) ____________ , OR one lump sum to be distributed on (year)
         ____________ .

                  This amount will be invested in (check one):

                  _______the Income Fund;
                  _______the Income Growth Fund; or
                  _______the Growth Fund

         Note:  You may elect only one investment fund for amounts credited to
         this Distribution Account.

         _______% to an IN-SERVICE DISTRIBUTION ACCOUNT, to be distributed in a
         lump sum on the earlier of the date (i) I die, (ii) become disabled,
         (iii) incur a financial hardship, or (iv) (year) __________.

                  This amount will be invested in (check one):

                  ________the Income Fund;
                  ________the Income Growth Fund; or
                  ________the Growth Fund

         Note:  You may elect only one investment fund for amounts credited to
         this Distribution Account.

                                       23
<PAGE>

                  _______% to a RETIREMENT DISTRIBUTION ACCOUNT, to be
                  distributed on (i) the earlier of the date (a) I die, (b)
                  become disabled or (c) incur a financial hardship, or, if
                  later, (ii) the date (a) I terminate employment prior to
                  reaching age 55, or (b) (year) ____________.

                  Note: The earliest date that may be inserted in the space
                  provided immediately above is the date you reach age 55 and
                  complete six years of vesting service. Also, the date you
                  insert will apply to the entire amount credited to your
                  Retirement Account (i.e., you may select only one distribution
                  date for your Retirement Account).

                  This amount will be invested in (check one):

                  _______the Income Fund;
                  _______the Income Growth Fund; or
                  _______the Growth Fund

         Note:  You may elect only one investment fund for amounts credited to
         this Distribution Account.

2.       METHOD OF PAYMENT (RETIREMENT DISTRIBUTION ACCOUNT).

         (a) I understand that payments from my In-Service Distribution Account
         will be made in a single lump sum at the time indicated in Section 1,
         payments from my Education Distribution Account will be made in five
         annual installments or a single lump sum, and that I will receive a
         lump sum payment of all amounts credited to my accounts if I terminate
         employment before reaching age 55.

         (b) I choose to receive payments from my Retirement Distribution
          Account in (check one):

         (i)      _______ one lump sum; or

         (ii)     _______  substantially equal monthly installments
         over _______ years; or

         (iii)    _______  substantially equal quarterly installments
         over _______ years; or

         (iv)     _______  substantially equal annual installments
         over _______ years

*Periodic payments may not be paid out in excess of ten years.

3.       INVESTMENT OF ACCOUNTS.
Earnings on my Accounts will be calculated as described in separate material
distributed by the Committee.

                                       24
<PAGE>

4.       ACKNOWLEDGMENT.

         I acknowledge that (i) the Plan is unfunded and is maintained primarily
         for the purpose of providing deferred compensation to a select group of
         management or highly compensated employees (as defined in the Employee
         Retirement Income Security Act of 1974, as amended) and that I have no
         right or claim to receive amounts credited to my Accounts other than
         those specifically granted by the terms of the Plan and (ii) I am
         solely responsible for ensuring that the Committee's files contain my
         current mailing address and that of my Beneficiary.

X_________________________          X________________________________________
Date                                Signature

Received by Committee on: ____________   By: ________________________________

5.       SUSPENSION OF DEFERRALS.

         I elect to suspend all deferrals to the Plan. In doing so, I understand
         that (i) this election will not be effective until the first day of the
         Plan Year that begins after this election is delivered to the Committee
         and will not accelerate the date on which any Plan benefits are
         payable, (ii) I am still responsible for directing the investment of my
         Accounts and (iii) I may not again participate in the Plan until the
         later of the date (A) I deliver to the Committee a completed Enrollment
         Form or (B) the date that the Committee decides that I may resume
         participation.

         This election supersedes any earlier Enrollment Form I may have
         completed. This election can be revoked or modified only by returning
         to the Committee a completed version of this from specifying the
         revised rate of deferral.

X_________________________          X________________________________________
Date                                Signature

Received by Committee on: _____________  By: ________________________________

                                       25

<PAGE>

                      BOB EVANS FARMS, INC. AND AFFILIATES
             SECOND AMENDED AND RESTATED EXECUTIVE DEFERRAL PROGRAM
                           FISCAL YEAR ENDING ________
                              BONUS DEFERRAL NOTICE
                              ---------------------

PART B WAIVER OF PARTICIPATION

Complete this portion of this form if you decide not to  participate in the
Bob Evans Farms, Inc. and Affiliates Executive Deferral Program. Complete Part A
of this form if you want to participate in this program.

I elect to waive participation in the Bob Evans Farms, Inc. and Affiliates
Executive Deferral Plan. In doing so, I understand that I will not earn a
benefit under this program unless I revoke this waiver and complete Part A of
this form at a time that I am eligible to participate in the Plan.

X_________________________          X________________________________________
Date                                Signature

Received by Committee on: ____________   By: ________________________________

                                       26
<PAGE>

                      BOB EVANS FARMS, INC. AND AFFILIATES
             SECOND AMENDED AND RESTATED EXECUTIVE DEFERRAL PROGRAM
                             CALENDAR YEAR ________
                             SALARY DEFERRAL NOTICE
                             ----------------------

Name:

Soc. Sec. No.:                             Date of Birth:

Effective Date (may not be earlier than the first day of the Plan Year starting
after this notice is returned to the Committee): _________________________

Note: (I) the elections you make by completing this form will remain in effect
until changed or revoked. However, any change will not be effective until the
first day of the Plan Year that begins after the revised Salary Deferral Notice
is delivered to the Committee.

(i) The maximum amount that may be deferred is 25 percent of your regular cash
compensation (i.e., the amount shown on your IRS Form W-2 minus any non-cash
earnings-such as the taxable value of fringe benefits) plus (ii) 100 percent of
your bonus, minus (iii) the maximum amount that "highly compensated employees"
as a group may defer to the Bob Evans Farms, Inc. & Affiliates 401k Retirement
Plan. The Plan Committee can help you calculate the maximum amount you may defer
for each year.

You may defer all or a portion of your bonus by completing a separate form
called the "Bob Evans Farms, Inc. and Affiliates Executive Deferral Program -
Bonus Deferral Form" and as much as 100 percent of your Award Gain (as defined
in the Plan) you otherwise would receive upon the exercise or distribution of
any Award (as defined in the Plan) by completing a separate form called the "Bob
Evans Farms and Affiliates Executive Deferral Program- Award Deferral Notice".
Both of these forms will be provided to you prior to the beginning of the fiscal
year.

             (Your current  deferral  percentage is ____%.
             In accordance with the provisions of the Bob Evans Farms,  Inc.
             and  Affiliates  Executive  Deferral  Program (the "Plan")  and
             subject  to the  limits  described  in the Plan,  I elect to defer
             _______% of my regular Compensation (as defined in the Plan).

X_________________________          X________________________________________
Date                                Signature

Received by Committee on: _____________  By: ________________________________

--------------------------------------------------------------------------------
For Office Use Only:
--------------------

EDA_____________      IDA______________     RDA_____________

MTD_____________      MTD_____________      MTD_____________

MOP_____________      MOP_____________      MOP_____________

IFC______________     IFC______________     IFC______________

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

                                       27
<PAGE>

                      BOB EVANS FARMS, INC. AND AFFILIATES
             SECOND AMENDED AND RESTATED EXECUTIVE DEFERRAL PROGRAM
                                  ANNUAL SALARY
                              CALENDAR YEAR ______
                                 ENROLLMENT FORM
                                 ---------------

Name:

Soc. Sec. No.:                             Date of Birth:

Eligibility Date: _________________________

Enrollment Date (may not be earlier than Eligibility Date): _________________

Note:  The  elections you make by completing this form will remain in effect
until changed or revoked.

         (i) If you want to change any one of the elections you make when
         completing this form, you must complete and deliver to the Committee a
         new Enrollment Form completing only those sections you want to change.

         (ii) Any change (other than to name a new Beneficiary - Section 4) will
         not be effective until the first day of the Plan Year that begins after
         the revised Enrollment Form is delivered to the Committee.

         (iii) If you suspend your deferrals by completing Section 6, (A) your
         election to suspend will not be effective until the first day of the
         Plan Year that begins after you return a completed Enrollment Form to
         the Committee and (B) you may not participate in the Plan again until
         you complete and return to the Committee a new Enrollment Form and then
         only if the committee agrees that you are eligible to participate in
         the Plan on that date. Also, your deferrals will automatically be
         suspended for any period that your pre-tax deferrals are suspended
         under the Bob Evans Farms. Inc. and Affiliates 401K Retirement Plan.

PART A ELECTION TO PARTICIPATE

Complete this portion of this form if you decide to  participate in the Bob
Evans Farms, Inc. and Affiliates Executive Deferral Program.  Complete Part B of
this form if you do not want to participate in this program.

                                       28

<PAGE>
1.       DISTRIBUTION ACCOUNTS SALARY DEFERRAL.

         I direct that amounts attributable to my deferrals be allocated to the
         following Distribution Accounts:

         Note:  (i) If you do not complete this portion of the form, 100 percent
         of your Plan Accounts will be allocated to your Retirement Distribution
         Account.

         (ii)  The percentages allocated to all accounts may never be larger
         than 100 percent.

         (iii) Regardless of the election you make under this Section, your Plan
         benefit will be distributed as a lump sum if you terminate employment
         before reaching age 55.

         (iv)  All amounts attributable to your share of the Employer's
         contributions will be allocated to your Retirement Distribution
         Account.

         _______% to an EDUCATION DISTRIBUTION ACCOUNT, to be distributed on (i)
         the earlier of the date (a) I die, (b) become disabled or (c) incur a
         financial hardship, or, (ii) in (number of annual payments not to
         exceed five years) _______ substantially equal installments beginning
         on (year) ____________ , OR one lump sum to be distributed on (year)
         ____________ .

                  This amount will be invested in (check one):

                  _______the Income Fund;
                  _______the Income Growth Fund; or
                  _______the Growth Fund

         Note:  You may elect only one investment fund for amounts credited to
         this Distribution Account.

         _______% to an IN-SERVICE DISTRIBUTION ACCOUNT, to be distributed in a
         lump sum on the earlier of the date (i) I die, (ii) become disabled,
         (iii) incur a financial hardship, or (iv) (year) __________.

                  This amount will be invested in (check one):

                  ________the Income Fund;
                  ________the Income Growth Fund; or
                  ________the Growth Fund

         Note:  You may elect only one investment fund for amounts credited to
         this Distribution Account.

                                       29
<PAGE>
                  _______% to a RETIREMENT DISTRIBUTION ACCOUNT, to be
                  distributed on (i) the earlier of the date (a) I die, (b)
                  become disabled or (c) incur a financial hardship, or, if
                  later, (ii) the date (a) I terminate employment prior to
                  reaching age 55, or (b) (year) ____________.

                  Note: The earliest date that may be inserted in the space
                  provided immediately above is the date you reach age 55 and
                  complete seven years of vesting service. Also, the date you
                  insert will apply to the entire amount credited to your
                  Retirement Account (i.e., you may select only one distribution
                  date for your Retirement Account).

                  This amount will be invested in (check one):

                  _______the Income Fund;
                  _______the Income Growth Fund; or
                  _______the Growth Fund

         Note:  You may elect only one investment fund for amounts credited to
         this Distribution          Account.

2.       METHOD OF PAYMENT (RETIREMENT DISTRIBUTION ACCOUNT).

         (a) I understand that payments from my In-Service Distribution Account
         will be made in a single lump sum at the time indicated in Section 1,
         payments from my Education Distribution Account will be made in five
         annual installments or a single lump sum, and that I will receive a
         lump sum payment of all amounts credited to my accounts if I terminate
         employment before reaching age 55.

         (b) I choose to receive payments from my Retirement Distribution
         Account in (check one):

         (i)      _______ one lump sum; or

         (ii)     _______  substantially equal monthly installments
         over _______ years; or

         (iii)    _______  substantially equal quarterly installments
         over _______ years; or

         (iv)     _______  substantially equal annual installments
         over _______ years

*Periodic payments may not be paid out in excess of ten years.

3.       INVESTMENT OF ACCOUNTS.

Earnings on my Accounts will be calculated as described in separate material
distributed by the Committee.

                                       30
<PAGE>

4.       ACKNOWLEDGMENT.

         I acknowledge that (i) the Plan is unfunded and is maintained primarily
         for the purpose of providing deferred compensation to a select group of
         management or highly compensated employees (as defined in the Employee
         Retirement Income Security Act of 1974, as amended) and that I have no
         right or claim to receive amounts credited to my Accounts other than
         those specifically granted by the terms of the Plan and (ii) I am
         solely responsible for ensuring that the Committee's files contain my
         current mailing address and that of my Beneficiary.

X_________________________          X________________________________________
Date                                Signature

Received by Committee on: ____________   By: ________________________________

5.       SUSPENSION OF DEFERRALS.

         I elect to suspend all deferrals to the Plan. In doing so, I understand
         that (i) this election will not be effective until the first day of the
         Plan Year that begins after this election is delivered to the Committee
         and will not accelerate the date on which any Plan benefits are
         payable, (ii) I am still responsible for directing the investment of my
         Accounts and (iii) I may not again participate in the Plan until the
         later of the date (A) I deliver to the Committee a completed Enrollment
         Form or (B) the date that the Committee decides that I may resume
         participation.

         This election supersedes any earlier Enrollment Form I may have
         completed. This election can be revoked or modified only by returning
         to the Committee a completed version of this from specifying the
         revised rate of deferral.

X_________________________          X________________________________________
Date                                Signature

Received by Committee on: _____________  By: ________________________________

                                       31
<PAGE>

                      BOB EVANS FARMS, INC. AND AFFILIATES
             SECOND AMENDED AND RESTATED EXECUTIVE DEFERRAL PROGRAM
                            CALENDAR YEAR __________
                                 SALARY DEFERRAL
                                 ---------------

PART B WAIVER OF PARTICIPATION

Complete this portion of this form if you decide not to  participate in the
Bob Evans Farms, Inc. and Affiliates Executive Deferral Program. Complete Part A
of this form if you want to participate in this program.

I elect to waive participation in the Bob Evans Farms, Inc. and Affiliates
Executive Deferral Plan. In doing so, I understand that I will not earn a
benefit under this program unless I revoke this waiver and complete Part A of
this form at a time that I am eligible to participate in the Plan.

X_________________________          X________________________________________
Date                                Signature

Received by Committee on: ____________       By: ____________________________

                                       32

<PAGE>

                      BOB EVANS FARMS, INC. AND AFFILIATES
                 AMENDED AND RESTATED EXECUTIVE DEFERRAL PROGRAM
                          FISCAL YEAR ENDING __________
                              AWARD DEFERRAL NOTICE
                              ---------------------

Name:

Soc. Sec. No.:                                      Date of Birth:

Effective Date (may not be earlier than the first day of the Plan Year starting
after this notice is returned to the Committee): _______________________

NOTE: (I) THE ELECTIONS YOU MAKE BY COMPLETING THIS FORM WILL REMAIN IN EFFECT
UNTIL CHANGED OR REVOKED. HOWEVER, ANY CHANGE WILL NOT BE EFFECTIVE UNTIL THE
FIRST DAY OF THE PLAN YEAR THAT BEGINS AFTER THE REVISED AWARD DEFERRAL NOTICE
IS DELIVERED TO THE COMMITTEE.

(ii) You may defer as much as 100 percent of your Award Gain (as defined in the
Plan) you otherwise would receive upon the exercise or distribution of any Award
(as defined in the Plan). The Plan Committee can help you calculate the maximum
amount you may defer for each year.

(iii) You may defer (A) a portion of your "salary" by completing a separate form
called the "Bob Evans Farms, Inc. and Affiliates Executive Deferral Program -
Salary Deferral Form" and (B) a portion of your "bonus" by completing a separate
form called the "Bob Evans Farms, Inc. and Affiliates Executive Deferral Program
- Bonus Deferral Notice. Salary deferral forms will be provided to you prior to
the beginning of the calendar year. Bonus deferral forms will be provided prior
to the beginning of the fiscal year.

         (Your current Award deferral percentage is
         In accordance with the provisions of the Bob Evans Farms, Inc. and
         Affiliates Executive Deferral Program (the "Plan") and subject to
         the limits described in the Plan, I elect to defer _______% of my
         Award Gain (as defined in the Plan).

X_________________________          X________________________________________
Date                                Signature

Received by Committee on: _____________  By: ________________________________

--------------------------------------------------------------------------------
For Office Use Only:
--------------------

EDA_____________                    IDA_____________          RDA_____________

MTD_____________                    MTD_____________          MTD_____________

MOP_____________                    MOP_____________          MOP_____________

IFC_____________                    IFC____________           IFC_____________

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

                                       33
<PAGE>

Name:

Soc. Sec. No.:                                Date of Birth:

Eligibility Date:  _________________

Enrollment Date (may not be earlier than Eligibility Date): ____________

Note: The elections you make by completing  this form will remain in effect
until changed or revoked.

         (i) If you want to change any one of the elections you make when
         completing this form, you must complete and deliver to the Committee a
         new Enrollment Form completing only those sections you want to change.

         (ii) Any change (other than to name a new Beneficiary - Section 6) will
         not be effective until the first day of the Plan Year that begins after
         the revised Enrollment Form is delivered to the Committee.

         (iii) If you suspend your deferrals by completing Section 5, (A) your
         election to suspend will not be effective until the first day of the
         Plan Year that begins after you return a completed Enrollment Form to
         the Committee and (B) you may not participate in the Plan again until
         you complete and return to the Committee a new Enrollment Form and then
         only if the committee agrees that you are eligible to participate in
         the Plan on that date. Also, your deferrals will automatically be
         suspended for any period that your pre-tax deferrals are suspended
         under the Bob Evans Farms. Inc. and Affiliates 401K Retirement Plan.

PART A ELECTION TO PARTICIPATE

Complete this portion of this form if you decide to  participate in the Bob
Evans Farms, Inc. and Affiliates Executive Deferral Program.  Complete Part B of
this form if you do not want to participate in this program.

                                       34

<PAGE>

1.       DISTRIBUTION ACCOUNTS AWARD GAIN DEFERRAL.

         I direct that amounts attributable to my deferrals be allocated to the
         following Distribution Accounts:

         Note: (i) If you do not complete this portion of the form, 100  percent
         of your Plan    Accounts will be allocated to your Retirement
         Distribution Account.

         (ii) The percentages allocated to all accounts may never be larger than
         100 percent.

         (iii) Regardless of the election you make under this Section, your Plan
         benefit will be distributed as a lump sum if you terminate employment
         before reaching age 55.

         _______% to an EDUCATION DISTRIBUTION ACCOUNT, to be distributed on (i)
         the earlier of the date (a) I die, (b) become disabled or (c) incur a
         financial hardship, or, (ii) in (number of annual payments not to
         exceed five years) _______ substantially equal installments beginning
         on (year) ____________ , OR one lump sum to be distributed on (year)
         ____________.

                  This amount will be invested in (check one):

                  _______the Income Fund;
                  _______the Income Growth Fund; or
                  _______the Growth Fund

         Note:  You may elect only one investment fund for amounts credited to
         this Distribution Account.

         _______% to an IN-SERVICE DISTRIBUTION ACCOUNT, to be distributed in a
         lump sum on the earlier of the date (i) I die, (ii) become disabled,
         (iii) incur a financial hardship, or (iv) (year) __________.

                  This amount will be invested in (check one):

                  ________the Income Fund;
                  ________the Income Growth Fund; or
                  ________the Growth Fund

         Note:  You may elect only one investment fund for amounts credited to
         this Distribution Account.

                                     35

<PAGE>

                  _______% to a RETIREMENT DISTRIBUTION ACCOUNT, to be
                  distributed on (i) the earlier of the date (a) I die, (b)
                  become disabled or (c) incur a financial hardship, or, if
                  later, (ii) the date (a) I terminate employment prior to
                  reaching age 55, or (b) (year) ____________.

                  Note: The earliest date that may be inserted in the space
                  provided immediately above is the date you reach age 55 and
                  complete six years of vesting service. Also, the date you
                  insert will apply to the entire amount credited to your
                  Retirement Distribution Account (i.e., you may select only one
                  distribution date for your Retirement Distribution Account).

                  This amount will be invested in (check one):

                  _______the Income Fund;
                  _______the Income Growth Fund; or
                  _______the Growth Fund

         Note:  You may elect only one investment fund for amounts credited to
         this Distribution Account.

2.       METHOD OF PAYMENT (RETIREMENT DISTRIBUTION ACCOUNT).

         (a) I understand that payments from my In-Service Distribution Account
will be made in a single lump sum at the time indicated in Section 1, payments
from my Education Distribution Account will be made in five annual installments
or a single lump sum, and that I will receive a lump sum payment of all amounts
credited to my Accounts if I terminate employment before reaching age 55.

         (b) I choose to receive payments from my Retirement Distribution
Account in (check one):

         (i)      _______ one lump sum; or

         (ii)     _______  substantially equal monthly installments
         over _______ years; or

         (iii)    _______  substantially equal quarterly installments
         over _______ years; or

         (iv)     _______  substantially equal annual installments
         over _______ years

*Periodic payments may not be paid out in excess of ten years.

3.       INVESTMENT OF ACCOUNTS.
Earnings on my Accounts will be calculated as described in separate material
distributed by the Committee.

                                       36

<PAGE>

4.       ACKNOWLEDGMENT.

         I acknowledge that (i) the Plan is unfunded and is maintained primarily
         for the purpose of providing deferred compensation to a select group of
         management or highly compensated employees (as defined in the Employee
         Retirement Income Security Act of 1974, as amended) and that I have no
         right or claim to receive amounts credited to my Accounts other than
         those specifically granted by the terms of the Plan and (ii) I am
         solely responsible for ensuring that the Committee's files contain my
         current mailing address and that of my Beneficiary.

X_________________________          X________________________________________
Date                                                  Signature

Received by Committee on: _____________  By: ________________________________

5.       SUSPENSION OF DEFERRALS.

         I elect to suspend all deferrals to the Plan. In doing so, I understand
         that (i) this election will not be effective until the first day of the
         Plan Year that begins after this election is delivered to the Committee
         and will not accelerate the date on which any Plan benefits are
         payable, (ii) I am still responsible for directing the investment of my
         Accounts and (iii) I may not again participate in the Plan until the
         later of the date (A) I deliver to the Committee a completed Enrollment
         Form or (B) the date that the Committee decides that I may resume
         participation.

         This election supersedes any earlier Enrollment Form I may have
         completed. This election can be revoked or modified only by returning
         to the Committee a completed version of this from specifying the
         revised rate of deferral.

X_________________________          X________________________________________
Date                                 Signature

Received by Committee on: _____________  By: ________________________________

                                       37

<PAGE>
                      BOB EVANS FARMS, INC. AND AFFILIATES
             SECOND AMENDED AND RESTATED EXECUTIVE DEFERRAL PROGRAM
                        FISCAL YEAR ENDING _____________
                           AWARD GAIN DEFERRAL NOTICE
                           --------------------------

PART B WAIVER OF PARTICIPATION

Complete this portion of this form if you decide not to  participate in the
Bob Evans Farms, Inc. and Affiliates Executive Deferral Program. Complete Part A
of this form if you want to participate in this program.

I elect to waive participation in the Bob Evans Farms, Inc. and Affiliates
Executive Deferral Plan. In doing so, I understand that I will not earn a
benefit under this program unless I revoke this waiver and complete Part A of
this form at a time that I am eligible to participate in the Plan.

X_________________________          X________________________________________
Date                                Signature

Received by Committee on: _____________  By: ________________________________

                                       38

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