Document:

EXHIBIT 10.11

                          MILLERS AMERICAN GROUP, INC.

                          EMPLOYEE STOCK OWNERSHIP PLAN

                               AND TRUST AGREEMENT

     Millers American Group, Inc., a Texas corporation, makes this Agreement
with Emjay Corporation, as Trustee.

                                   WITNESSETH:

     Millers American Group, Inc. is adopting this Plan for the administration
and distribution of contributions made by the Employer for the purpose of
providing retirement benefits for eligible Employees.

     Now, therefore, in consideration of their mutual covenants, the Employer
and the Trustee agree as follows:

                                    ARTICLE I
                                   DEFINITIONS

     1.01 "Plan" means the retirement plan established and continued by the
Employer in the form of this Agreement, designated as Millers American Group,
Inc. Employee Stock Ownership Plan. The Employer has designed this Plan to
invest primarily in Employer Securities.

     1.02 "Employer" means Millers American Group, Inc., a Texas
corporation.

     1.03 "Trustee" means the undersigned trustee, or any successor in office
who in writing accepts the position of Trustee.

     1.04 "Plan Administrator" is the Employer unless the Employer designates
another person to hold the position of Plan Administrator. In addition to his
other duties, the Plan Administrator has full responsibility for compliance with
the reporting and disclosure rules under ERISA as respects this Agreement.

     1.05 "Advisory Committee" means the Employer's Advisory Committee as from
time to time constituted.

     1.06 "Employee" means any employee of the Employer and of those affiliates
of the Employer who adopt this Plan with the permission of the Employer.

     1.07 "Highly Compensated Employee" means an Employee who:

     (a) is a more than 5% owner of the Employer (applying the constructive
     ownership rules of Code Section 318, and applying the principles of Code
     Section 318, for an unincorporated entity) during the Plan Year or the
     preceding Plan Year; or

     (b) for the preceding Plan Year had Compensation in excess of $80,000 (as
     adjusted by the Commissioner of Internal Revenue for the relevant year)
     and, if the Employer so elects, pursuant to Code Section 414(q)(1)(B), was
     in the top-paid 20% group of employees for such year (based on Compensation
     for the relevant year).

     For purposes of this Section 1.07, "Compensation" means Compensation as
defined in Section 1.10, except no exclusions from Compensation apply other than
the exclusions described in paragraphs (a), (b), (c) and (d) of Section 1.10.
The Advisory Committee must make the determination of who is a Highly
Compensated Employee, including the determinations of the number and identity of
the top paid 20% group and the relevant Compensation, consistent with Code
Section 414(q) and regulations issued under that Code section. The Employer may
make a calendar year election to determine the Highly Compensated Employees for
the Plan Year, as prescribed by Treasury Regulations.

     The term "Highly Compensated Employee" also includes any former Employee
who separated from Service (or has a deemed Separation from Service, as
determined under Treasury Regulations) prior to the Plan Year, performs no
Service for the Employer during the Plan Year, and was a Highly Compensated
Employee either for the separation year or for any Plan Year ending on or after
his 55th birthday.

     1.08 "Participant" is an Employee who is eligible to be and becomes a
Participant in accordance with the provisions of Section 2.01.

     1.09 "Beneficiary" is a person designated by a Participant who is or may
become entitled to a benefit under the Plan. A Beneficiary who becomes entitled
to a benefit under the Plan remains a Beneficiary under the Plan until the
Trustee has fully distributed his benefit to him. A Beneficiary's right to (and
the Plan Administrator's, the Advisory Committee's or a Trustee's duty to
provide to the Beneficiary) information or data concerning the Plan does not
arise until he first becomes entitled to receive a benefit under the Plan.

     1.10 "Compensation" means total cash remuneration paid for personal
services as reported on the Employee's federal income tax withholding statement
or statements (Form W-2 on its subsequent equivalent), except Compensation does
not include bonuses, reimbursements or other expense allowances, fringe benefits
(cash and noncash), moving expenses, deferred compensation, and welfare
benefits. Compensation includes elective contributions made by the Employer on
the Employee's behalf. "Elective contributions" are amounts excludible from the
Employee's gross income under Code Sections 125, 402(a)(8), 402(h) or 403(b),
and contributed by the Employer, at the Employee's election, to a Code Section
401(k) arrangement, a Simplified Employee Pension, cafeteria plan or
tax-sheltered annuity. A Compensation payment includes Compensation paid by the
Employer to an Employee through another person under the common paymaster
provisions of Code Sections 3121(s) and 3306(p). The term "Compensation" does
not include:

     (a) Employer contributions (other than "elective contributions") to a plan
     of deferred compensation to the extent the contributions are not included
     in the gross income of the Employee for the taxable year in which
     contributed, on behalf of an Employee to a Simplified Employee Pension Plan
     to the extent such contributions are excludible from the Employee's gross
     income, and any distributions from a plan of deferred compensation,
     regardless of whether such amounts are includible in the gross income of
     the Employee when distributed.

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

     (c) Amounts realized from the sale, exchange or other disposition of stock
     acquired under a stock option described in Part II, Subchapter D, Chapter 1
     of the Code.

     (d) Other amounts which receive special tax benefits, such as premiums for
     group term life insurance (but only to the extent that the premiums are not
     includible in the gross income of the Employee), or contributions made by
     an Employer (whether or not under a salary reduction agreement) towards the
     purchase of an annuity contract described in Code Section 403(b) (whether
     or not the contributions are excludible from the gross income of the
     Employee), other than "elective contributions."

     Any reference in this Plan to Compensation is a reference to the definition
in this Section 1.10, unless the Plan reference specifies a modification to this
definition. The Advisory Committee will take into account only Compensation
actually paid for the relevant period.

(A) Limitations on Compensation. Compensation dollar limitation. For any Plan
Year beginning after December 31, 1988, the Advisory Committee must take into
account only the first $200,000 (or such larger or smaller amount as the
Commissioner of Internal Revenue may prescribe) for a particular year of any
Participant's Compensation.

(B) Nondiscrimination. For purposes of determining whether the Plan
discriminates in favor of Highly Compensated Employees, Compensation means
Compensation as defined in this Section 1.10 except any exclusions from
Compensation, other than the exclusions described in paragraphs (a), (b), (c)
and (d), do not apply. The Employer also may elect to use an alternate
nondiscriminatory definition, in accordance with the requirements of Code
Section 414(s) and the regulations issued under that Code section. In
determining Compensation under this Section 1.10(B), the Employer may elect to
include all elective contributions made by the Employer on behalf of the
Employees. The Employer's election to include elective contributions must be
consistent and uniform with respect to Employees. The Employer may make this
election to include elective contributions for nondiscrimination testing
purposes, irrespective of whether this Section 1.10 includes elective
contributions in the general Compensation definition applicable to the Plan.

     1.11 "Account" means the separate account(s) or sub-accounts which the
Advisory Committee or the Trustee maintains for a Participant under the Plan.

     1.12 "Accrued Benefit" means the amount standing in a Participant's
Account(s) as of any date derived from Employer contributions.

     1.13 "Nonforfeitable" means a Participant's or Beneficiary's unconditional
claim, legally enforceable against the Plan, to the Participant's Accrued
Benefit.

     1.14 "Plan Year" means the fiscal year of the Plan, a 12 consecutive month
period ending every December 31.

     1.15 "Effective Date" of this Plan is January 1, 1999, except as otherwise
stated in this Agreement.

     1.16 "Plan Entry Date" means the dates prescribed by Section 2.01.

     1.17 "Accounting Date" is the last day of the Plan Year. Unless otherwise
specified in the Plan, the Advisory Committee will make all Plan allocations for
a particular Plan Year as of the Accounting Date of that Plan Year.

     1.18 "Trust" means the separate Trust created under the Plan.

     1.19 "Trust Fund" means all property of every kind held or acquired by the
Trustee under the Plan.

     1.20 "Nontransferable Annuity" means an annuity which by its terms provides
that it may not be sold, assigned, discounted, pledged as collateral for a loan
or security for the performance of an obligation or for any purpose to any
person other than the insurance company. If the Plan distributes an annuity
contract, the contract must be a Nontransferable Annuity.

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

     1.22 "Code" means the Internal Revenue Code of 1986, as amended.

     1.23 "Service" means any period of time the Employee is in the employ of
the Employer, including any period the Employee is on an unpaid leave of absence
authorized by the Employer under a uniform, nondiscriminatory policy applicable
to all Employees. "Separation from Service" means the Employee no longer has an
employment relationship with the Employer maintaining this Plan.

     1.24 "Hour of Service" means:

     (a) Each Hour of Service for which the Employer, either directly or
     indirectly, pays an Employee, or for which the Employee is entitled to
     payment, for the performance of duties. The Advisory Committee credits
     Hours of Service under this paragraph (a) to the Employee for the
     computation period in which the Employee performs the duties, irrespective
     of when paid;

     (b) Each Hour of Service for back pay, irrespective of mitigation of
     damages, to which the Employer has agreed or for which the Employee has
     received an award. The Advisory Committee credits Hours of Service under
     this paragraph (b) to the Employee for the computation period(s) to which
     the award or the agreement pertains rather than for the computation period
     in which the award, agreement or payment is made; and

     (c) Each Hour of Service for which the Employer, either directly or
     indirectly, pays an Employee, or for which the Employee is entitled to
     payment (irrespective of whether the employment relationship is
     terminated), for reasons other than for the performance of duties during a
     computation period, such as leave of absence, vacation, holiday, sick
     leave, illness, incapacity (including disability), layoff, jury duty or
     military duty. The Advisory Committee will credit no more than 501 Hours of
     Service under this paragraph (c) to an Employee on account of any single
     continuous period during which the Employee does not perform any duties
     (whether or not such period occurs during a single computation period). The
     Advisory Committee credits Hours of Service under this paragraph (c) in
     accordance with the rules of paragraphs (b) and (c) of Labor Reg. Section
     2530.200b-2, which the Plan, by this reference, specifically incorporates
     in full within this paragraph (c).

     The Advisory Committee will not credit an Hour of Service under more than
one of the above paragraphs. A computation period for purposes of this Section
1.24 is the Plan Year, Year of Service period, Break in Service period or other
period, as determined under the Plan provision for which the Advisory Committee
is measuring an Employee's Hours of Service. The Advisory Committee will resolve
any ambiguity with respect to the crediting of an Hour of Service in favor of
the Employee.

(A) Method of crediting Hours of Service. The Employer will credit every
Employee with Hours of Service on the basis of the "actual" method. For purposes
of the Plan, "actual" method means the determination of Hours of Service from
records of hours worked and hours for which the Employer makes payment or for
which payment is due from the Employer.

(B) Maternity/paternity leave. Solely for purposes of determining whether the
Employee incurs a Break in Service under any provision of this Plan, the
Advisory Committee must credit Hours of Service during an Employee's unpaid
absence period due to maternity or paternity leave. The Advisory Committee
considers an Employee on maternity or paternity leave if the Employee's absence
is due to the Employee's pregnancy, the birth of the Employee's child, the
placement with the Employee of an adopted child, or the care of the Employee's
child immediately following the child's birth or placement. The Advisory
Committee credits Hours of Service under this paragraph on the basis of the
number of Hours of Service the Employee would receive if he were paid during the
absence period or, if the Advisory Committee cannot determine the number of
Hours of Service the Employee would receive, on the basis of eight hours per day
during the absence period. The Advisory Committee will credit only the number
(not exceeding 501) of Hours of Service necessary to prevent an Employee's Break
in Service. The Advisory Committee credits all Hours of Service described in
this paragraph to the computation period in which the absence period begins or,
if the Employee does not need these Hours of Service to prevent a Break in
Service in the computation period in which his absence period begins, the
Advisory Committee credits these Hours of Service to the immediately following
computation period.

     1.25 "Disability" means the Participant, because of a physical or mental
disability, will be unable to perform the duties of his customary position of
employment (or is unable to engage in any substantial gainful activity) for an
indefinite period which the Advisory Committee considers will be of long
continued duration. A Participant also is disabled if he incurs the permanent
loss or loss of use of a member or function of the body, or is permanently
disfigured, and incurs a Separation from Service. The Plan considers a
Participant disabled on the date the Advisory Committee determines the
Participant satisfies the definition of disability. The Advisory Committee may
require a Participant to submit to a physical examination in order to confirm
disability. The Advisory Committee will apply the provisions of this Section
1.25 in a nondiscriminatory, consistent and uniform manner.

     1.26 SERVICE FOR PREDECESSOR EMPLOYER. If this Plan constitutes the plan of
a predecessor employer, the Plan treats service of an Employee with the
predecessor employer as service with the Employer.

     1.27 RELATED EMPLOYERS. A related group is a controlled group of
corporations (as defined in Code Section 414(b)), trades or businesses (whether
or not incorporated) which are under common control (as defined in Code Section
414(c)) or an affiliated service group (as defined in Code Section 414(m) or in
Code Section 414(o)). If the Employer is a member of a related group, the term
"Employer" includes the related group members for purposes of crediting Hours of
Service, determining Years of Service and Breaks in Service under Articles II
and V, applying the limitations on allocations in Part 2 of Article III,
applying the top heavy rules and the minimum allocation requirements of Article
III, the definitions of Employee, Highly Compensated Employee, Compensation and
Leased Employee, and for any other purpose required by the applicable Code
section or by a Plan provision. However, only an Employer described in Section
1.02 may contribute to the Plan and only an Employee employed by an Employer
described in Section 1.02 is eligible to participate in this Plan. For Plan
allocation purposes, "Compensation" does not include Compensation received from
a related employer not participating in this Plan.

     1.28 LEASED EMPLOYEES. The Plan treats a Leased Employee as an Employee of
the Employer. A Leased Employee is an individual (who otherwise is not an
Employee of the Employer) who, pursuant to a leasing agreement between the
Employer and any other person, has performed services for the Employer (or for
the Employer and any persons related to the Employer within the meaning of Code
Section 144(a)(3)) on a substantially full time basis for at least one year and
who performs such services under the primary direction or control of the
Employer. If a Leased Employee is treated as an Employee by reason of this
Section 1.28, "Compensation" includes Compensation from the leasing organization
which is attributable to services performed for the Employer.

(A) Safe harbor plan exception. The Plan does not treat a Leased Employee as an
Employee if the leasing organization covers the employee in a safe harbor plan
and, prior to application of this safe harbor plan exception, 20% or less of the
Employer's Employees (other than Highly Compensated Employees) are Leased
Employees. A safe harbor plan is a money purchase pension plan providing
immediate participation, full and immediate vesting, and a nonintegrated
contribution formula equal to at least 10% of the employee's compensation
without regard to employment by the leasing organization on a specified date.
The safe harbor plan must determine the 10% contribution on the basis of
compensation as defined in Code Section 415(c)(3) plus elective contributions
(as defined in Section 1.10).

(B) Other requirements. The Advisory Committee must apply this Section 1.28 in a
manner consistent with Code Sections 414(n) and 414(o) and the regulations
issued under those Code sections. The Advisory Committee will reduce a Leased
Employee's allocation of Employer contributions under this Plan by the Leased
Employee's allocation under the leasing organization's plan, but only to the
extent that allocation is attributable to the Leased Employee's service provided
to the Employer.

     1.29 DETERMINATION OF TOP HEAVY STATUS. If this Plan is the only qualified
plan maintained by the Employer, the Plan is top heavy for a Plan Year if the
top heavy ratio as of the Determination Date exceeds 60%. The top heavy ratio is
a fraction, the numerator of which is the sum of the present value of Accrued
Benefits of all Key Employees as of the Determination Date and the denominator
of which is a similar sum determined for all Employees. The Advisory Committee
must include in the top heavy ratio, as part of the present value of Accrued
Benefits, any contribution not made as of the Determination Date but includible
under Code Section 416 and the applicable Treasury Regulations, and
distributions made within the Determination Period. The Advisory Committee must
calculate the top heavy ratio by disregarding the Accrued Benefit (and
distributions, if any, of the Accrued Benefit) of any Non-Key Employee who was
formerly a Key Employee, and by disregarding the Accrued Benefit (including
distributions, if any, of the Accrued Benefit) of an individual who has not
received credit for at least one Hour of Service with the Employer during the
Determination Period. The Advisory Committee must calculate the top heavy ratio,
including the extent to which it must take into account distributions, rollovers
and transfers, in accordance with Code Section 416 and the regulations under
that Code section.

     If the Employer maintains other qualified plans (including a simplified
employee pension plan), or maintained another such plan which now is terminated,
this Plan is top heavy only if it is part of the Required Aggregation Group, and
the top heavy ratio for the Required Aggregation Group and for the Permissive
Aggregation Group, if any, each exceeds 60%. The Advisory Committee will
calculate the top heavy ratio in the same manner as required by the first
paragraph of this Section 1.29, taking into account all plans within the
Aggregation Group. To the extent the Advisory Committee must take into account
distributions to a Participant, the Advisory Committee must include
distributions from a terminated plan which would have been part of the Required
Aggregation Group if it were in existence on the Determination Date. The
Advisory Committee will calculate the present value of Accrued Benefits under
defined benefit plans or simplified employee pension plans included within the
group in accordance with the terms of those plans, Code Section 416 and the
regulations under that Code section. If a Participant in a defined benefit plan
is a Non-Key Employee, the Advisory Committee will determine his Accrued Benefit
under the accrual method, if any, which is applicable uniformly to all defined
benefit plans maintained by the Employer or, if there is no uniform method, in
accordance with the slowest accrual rate permitted under the fractional rule
accrual method described in Code Section 411(b)(1)(C). To calculate the present
value of benefits from a defined benefit plan, the Advisory Committee will use
the actuarial assumptions (interest and mortality only) prescribed by the
defined benefit plan(s) to value benefits for top heavy purposes. If an
aggregated plan does not have a valuation date coinciding with the Determination
Date, the Advisory Committee must value the Accrued Benefits in the aggregated
plan as of the most recent valuation date falling within the twelve-month period
ending on the Determination Date, except as Code Section 416 and applicable
Treasury Regulations require for the first and second plan year of a defined
benefit plan. The Advisory Committee will calculate the top heavy ratio with
reference to the Determination Dates that fall within the same calendar year.

     Definitions. For purposes of applying the provisions of this
     Section 1.29:

     (a) "Key Employee" means, as of any Determination Date, any Employee or
     former Employee (or Beneficiary of such Employee) who, for any Plan Year in
     the Determination Period: (i) has Compensation in excess of 50% of the
     dollar amount prescribed in Code Section 415(b)(1)(A) (relating to defined
     benefit plans) and is an officer of the Employer; (ii) has Compensation in
     excess of the dollar amount prescribed in Code Section 415(c)(1)(A)
     (relating to defined contribution plans) and is one of the Employees owning
     the ten largest interests in the Employer; (iii) is a more than 5% owner of
     the Employer; or (iv) is a more than 1% owner of the Employer and has
     Compensation of more than $150,000. The constructive ownership rules of
     Code Section 318 (or the principles of that section, in the case of an
     unincorporated Employer,) will apply to determine ownership in the
     Employer. The number of officers taken into account under clause (i) will
     not exceed the greater of three or 10% of the total number (after
     application of the Code Section 414(q) exclusions) of Employees, but no
     more than 50 officers. The Advisory Committee will make the determination
     of who is a Key Employee in accordance with Code Section 416(i)(1) and the
     regulations under that Code section.

     (b) "Non-Key Employee" is an employee who does not meet the definition of
     Key Employee.

     (c) "Compensation" means Compensation as determined under Section 1.07 for
     purposes of identifying Highly Compensated Employees.

     (d) "Required Aggregation Group" means: (1) each qualified plan of the
     Employer in which at least one Key Employee participates at any time during
     the Determination Period; and (2) any other qualified plan of the Employer
     which enables a plan described in clause (1) to meet the requirements of
     Code Section 401(a)(4) or of Code Section 410.

     (e) "Permissive Aggregation Group" is the Required Aggregation Group plus
     any other qualified plans maintained by the Employer, but only if such
     group would satisfy in the aggregate the requirements of Code Section
     401(a)(4) and of Code Section 410. The Advisory Committee will determine
     the Permissive Aggregation Group.

     (f) "Employer" means the Employer that adopts this Plan and any related
     employers described in Section 1.27.

     (g) "Determination Date" for any Plan Year is the Accounting Date of the
     preceding Plan Year or, in the case of the first Plan Year of the Plan, the
     Accounting Date of that Plan Year. The "Determination Period" is the five
     year period ending on the Determination Date.

     1.30 "Disqualified Person" shall have the meaning ascribed to that term
under Code Section 4975(e)(2).

     1.31 "Employer Securities" means common stock issued by the Employer (or by
a corporation which is a member of a controlled group of corporations (a
"Controlled Group Member")) which is readily tradable on an established
securities market. If there is no common stock which is readily tradable on an
established securities market, the term "Employer Securities" means common stock
issued by the Employer (or by a Controlled Group Member) having a combination of
voting power and dividend rights equal to or in excess of -

(A) that class of common stock of the Employer (or of any Controlled Group
Member) having the greatest voting power, and

(B) that class of common stock of the Employer (or of any Controlled Group
Member) having the greatest dividend rights.

     Noncallable preferred stock shall also be treated as Employer Securities if
such stock is convertible at any time into stock which meets the above
requirements and if such conversion is at a conversion price which (as of the
date of the acquisition by the Plan) is reasonable. For purposes of the
preceding sentence, preferred stock shall be treated as noncallable if after the
call there will be a reasonable opportunity for a conversion which meets the
requirements of the preceding sentence.

     1.32 "Exempt Loan" means a loan made to this Plan by a Disqualified Person,
or a loan to this Plan which a Disqualified Person guarantees, provided the loan
satisfies the requirements of Treas. Reg. Section 54.4975-7(b).

     1.33 "Leveraged Employer Securities" mean Employer Securities acquired by
the Trust with the proceeds of an Exempt Loan and which satisfy the definition
of "qualifying employer securities" under Code Section 4975(e)(8).

     1.34 "Normal Retirement Distribution Date" means the 60th day after the
latest of the close of the Plan Year in which:

(A) occurs the date on which the Participant attains the Normal Retirement Age
(as defined in Section 5.01of the Plan);

(B) occurs the tenth anniversary of the year in which the Participant commenced
participation in the Plan; or

(C) the Participant terminates service with the Employer.

                                   ARTICLE II
                              EMPLOYEE PARTICIPANTS

     2.01 ELIGIBILITY. Each Employee (other than an Excluded Employee) becomes a
Participant in the Plan on the Plan Entry Date (if employed on that date)
immediately following the later of the date on which he completes one Year of
Service and attains age 21. "Plan Entry Date" means the Effective Date and
January 1 and July 1.

     An Employee is an Excluded Employee if he is a Leased Employee.

     If a Participant has not incurred a Separation from Service but becomes an
Excluded Employee, then during the period such a Participant is an Excluded
Employee, the Advisory Committee will limit that Participant's sharing in the
allocation of Employer contributions and Participant forfeitures, if any, under
the Plan by disregarding his Compensation paid by the Employer for services
rendered in his capacity as an Excluded Employee. However, during such period of
exclusion, the Participant, without regarding to employment classification,
continues to receive credit for vesting under Article V for each included Year
of Service and the Participant's Account continues to share fully in Trust Fund
allocations under Section 9.11.

     2.02 YEAR OF SERVICE - PARTICIPATION. For purposes of an Employee's
participation in the Plan under Section 2.01, the Plan takes into account all of
his Years of Service with the Employer. "Year of Service" means an eligibility
computation period during which the Employee completes not less than 1,000 Hours
of Service. The initial eligibility computation period is the first 12
consecutive month period measured from the Employment Commencement Date. The
Plan measures subsequent periods by reference to the Plan Year, beginning with
the Plan Year which includes the first anniversary of the Employee's Employment
Commencement Date. "Employment Commencement Date" means the date on which the
Employee first performs an Hour of Service for the Employer.

     2.03 BREAK IN SERVICE - PARTICIPATION. For purposes of participation in the
Plan, the Plan does not apply any Break in Service rule.

     2.04 PARTICIPATION UPON RE-EMPLOYMENT. A Participant whose employment with
the Employer terminates will re-enter the Plan as a Participant on the date of
his reemployment. An Employee who satisfies the Plan's eligibility conditions
but who terminates employment with the Employer prior to becoming a Participant
will become a Participant on the later of the Plan Entry Date on which he would
have entered the Plan had he not terminated employment or the date of his
reemployment. Any Employee who terminates employment prior to satisfying the
Plan's eligibility conditions becomes a Participant in accordance with the
provisions of Section 2.01.

                           ARTICLE III
             EMPLOYER CONTRIBUTIONS AND FORFEITURES

     3.01 AMOUNT. For each Plan Year, the Employer will contribute to the Trust
the amount which the Employer may from time to time deem advisable. The Employer
may contribute to this Plan irrespective of whether it has net profits. The
Employer intends the Plan to be an employee stock ownership plan for all
purposes of the Code. The Employer may not make a contribution to the Trust for
any Plan Year to the extent the contribution would exceed the Participants'
Maximum Permissible Amounts. See Part 2 of this Article III.

     The Employer contributes to this Plan on the condition its contribution is
not due to a mistake of fact and the Revenue Service will not disallow the
deduction for its contribution. The Trustee, upon written request from the
Employer, must return to the Employer the amount of the Employer's contribution
made by the Employer by mistake of fact or the amount of the Employer's
contribution disallowed as a deduction under Code Section 404. The Trustee will
not return any portion of the Employer's contribution under the provisions of
this paragraph more than one year after:

     (a) The Employer made the contribution by mistake of fact; or

     (b) The disallowance of the contribution as a deduction, and then, only to
     the extent of the disallowance.

     The Trustee will not increase the amount of the Employer contribution
returnable under this Section 3.01 for any earnings attributable to the
contribution, but the Trustee will decrease the Employer contribution returnable
for any losses attributable to it. The Trustee may require the Employer to
furnish it whatever evidence the Trustee deems necessary to enable the Trustee
to confirm the amount the Employer has requested be returned is properly
returnable under ERISA.

     3.02 DETERMINATION OF CONTRIBUTION. The Employer, from its records,
determines the amount of any contributions to be made by it to the Trust under
the terms of the Plan.

     3.03 TIME OF PAYMENT OF CONTRIBUTION. The Employer may pay its contribution
for each Plan Year in one or more installments without interest. The Employer
must make its contribution to the Plan within the time prescribed by the Code or
applicable Treasury Regulations. Subject to the consent of the Trustee, the
Employer may make its contribution in property (including Employer Securities)
rather than cash, provided the contribution of property is not a prohibited
transaction under the Code or under ERISA.

     3.04 CONTRIBUTION ALLOCATION.

(A) Method of Allocation. The Advisory Committee will allocate and credit each
annual Employer contribution (and Participant forfeitures, if any) to the
Account of each Participant who satisfies the conditions of Section 3.06. The
Advisory Committee will allocate the annual Employer contributions (and
Participant forfeitures) in the same ratio that each Participant's Compensation
for the Plan Year bears to the total Compensation of all Participants for the
Plan Year.

(B) Top Heavy Minimum Allocation.

          (1)  Minimum Allocation. If the Plan is top heavy in any Plan Year:

     (a) Each Non-Key Employee who is a Participant and employed by the Employer
     on the last day of the Plan Year will receive a top heavy minimum
     allocation for that Plan Year, irrespective of whether he satisfies the
     Hours of Service condition under Section 3.06; and

     (b) The top heavy minimum allocation is the lesser of 3% of the Non-Key
     Employee's Compensation for the Plan Year or the highest contribution rate
     for the Plan Year made on behalf of any Key Employee. However, if a defined
     benefit plan maintained by the Employer which benefits a Key Employee
     depends on this Plan to satisfy the antidiscrimination rules of Code
     Section 401(a)(4) or the coverage rules of Code Section 410 (or another
     plan benefiting the Key Employee so depends on such defined benefit plan),
     the top heavy minimum allocation is 3% of the Non-Key Employee's
     Compensation regardless of the contribution rate for the Key Employees.

          (2)  Special Definitions. For purposes of clause (1)(b),
               "Compensation" means Compensation as defined in Section 1.10,
               except: (i) Compensation does not include elective contributions;
               (ii) any exclusions from Compensation (other than the exclusion
               of elective contributions and the exclusions described in
               paragraphs (a), (b), (c) and (d) of Section 1.10) do not apply;
               and (iii) the Advisory Committee must take into account
               Compensation for the entire Plan Year.

          (3)  Determining Contribution Rates. For purposes of this Section
               3.04(B), a Participant's contribution rate is the sum of Employer
               contributions (not including Employer contributions to Social
               Security) and forfeitures allocated to the Participant's Account
               for the Plan Year divided by his Compensation for the entire Plan
               Year. However, for purposes of satisfying a Participant's top
               heavy minimum allocation in Plan Years beginning after December
               31, 1988, a Participant's contribution rate does not include any
               elective contributions under a Code Section 401(k) arrangement
               nor any Employer matching contributions necessary to satisfy the
               nondiscrimination requirements of Code Section 401(k) or of Code
               Section 401(m). To determine a Participant's contribution rate,
               the Advisory Committee must treat all qualified top heavy defined
               contribution plans maintained by the Employer (or by any related
               Employers described in Section 1.27) as a single plan.

          (4)  No Allocations. If, for a Plan Year, there are no allocations of
               Employer contributions or forfeitures for any Key Employee, the
               Plan does not require any top heavy minimum allocation for the
               Plan Year, unless a top heavy minimum allocation applies because
               of the maintenance by the Employer of more than one plan.

          (5)  Method of Compliance. The Plan will satisfy the top heavy minimum
               allocation in accordance with this Section 3.04(B)(5). The
               Advisory Committee first will allocate the Employer contributions
               (and Participant forfeitures, if any) for the Plan Year in
               accordance with the allocation formula under Section 3.04(A). The
               Employer then will contribute an additional amount for the
               Account of any Participant entitled under this Section 3.04(B) to
               a top heavy minimum allocation and whose contribution rate for
               the Plan Year, under this Plan and any other plan aggregated
               under paragraph (3), is less than the top heavy minimum
               allocation. The additional amount is the amount necessary to
               increase the Participant's contribution rate to the top heavy
               minimum allocation. The Advisory Committee will allocate the
               additional contribution to the Account of the Participant on
               whose behalf the Employer makes the contribution.

     3.05 FORFEITURE ALLOCATION. The amount of a Participant's Accrued Benefit
forfeited under the Plan is a Participant forfeiture. Subject to any restoration
allocation required under Section 9.14, the Advisory Committee will allocate a
Participant forfeiture in accordance with Section 3.04, as an Employer
contribution for the Plan Year in which the forfeiture occurs, as if the
Participant forfeiture were an additional Employer contribution for that Plan
Year. The Advisory Committee will continue to hold the undistributed, non-vested
portion of a terminated Participant's Accrued Benefit in his Account solely for
his benefit until a forfeiture occurs at the time specified in Section 5.09, or,
if applicable, until the time specified in Section 9.14. Except as provided
under Section 5.04, a Participant will not share in the allocation of a
forfeiture of any portion of his Accrued Benefit. In making a forfeiture
allocation under this Section 3.05, the Advisory Committee, must base
forfeitures of Employer Securities upon the fair market value of the Employer
Securities as of the Accounting Date of the forfeitures.

     3.06 ACCRUAL OF BENEFIT. The Advisory Committee will determine the accrual
of benefit (Employer contributions and Participant forfeitures) on the basis of
the Plan Year.

(A) Compensation Taken Into Account. In allocating an Employer contribution to a
Participant's Account, the Advisory Committee, except for purposes of
determining the top heavy minimum contribution under Section 3.04(B), will take
into account only the Compensation determined for the portion of the Plan Year
in which the Employee actually is a Participant.

(B) Hours of Service Requirement. Subject to the top heavy minimum allocation
requirement of Section 3.04(B), the Advisory Committee will not allocate any
portion of an Employer contribution for a Plan Year to any Participant's Account
if the Participant does not complete a minimum of 1,000 Hours of Service during
the Plan Year, unless the Participant terminates employment during the Plan Year
because of death or disability or because of the attainment of Normal Retirement
Age in the current Plan Year or in a prior Plan Year.

(C) Employment Requirement. A Participant who, during a particular Plan Year,
completes the Hours of Service requirement under Section 3.06(B) will not share
in the allocation of Employer contributions and Participant forfeitures, if any,
for that Plan Year unless employed by the Employer on the Accounting Date of
that Plan Year. This employment requirement does not apply if the Participant
terminates employment during the Plan Year because of death or disability or
because of the attainment of Normal Retirement Age in the current Plan Year or
in a prior Plan Year.

(D) Suspension of Accrual Requirements. The Plan suspends the accrual
requirements under Sections 3.06(B) and (C) if, for any Plan Year beginning
after December 31, 1989, the Plan fails to satisfy the Coverage Test. A Plan
satisfies the Coverage Test if, on the last day of each quarter of the Plan
Year, the number of Nonhighly Compensated Employees who benefit under the Plan
is at least equal to 70% of the total number of Includible Nonhighly Compensated
Employees as of such day. "Includible" Employees are all Employees other than:
(1) those Employees excluded from participating in the Plan for the entire Plan
Year by reason of the collective bargaining unit exclusion or the nonresident
alien exclusion described in the Code or by reason of the age and service
requirements of Article II; and (2) any Employee who incurs a Separation from
Service during the Plan Year and fails to complete at least 501 Hours of Service
for the Plan Year. A "Nonhighly Compensated Employee" is an Employee who is not
a Highly Compensated Employee. For purposes of the Coverage Test, an Employee is
benefiting under the Plan on a particular date if, under Section 3.04, he is
entitled to an Employer contribution allocation for the Plan Year.

     If this Section 3.06(D) applies for a Plan Year, the Advisory Committee
will suspend the accrual requirements for the Includible Employees who are
Participants, beginning first with the Includible Employee(s) employed with the
Employer on the last day of the Plan Year, then the Includible Employee(s) who
have the latest Separation from Service during the Plan Year, and continuing to
suspend in descending order the accrual requirements for each Includible
Employee who incurred an earlier Separation from Service, from the latest to the
earliest Separation from Service date, until the Plan satisfies the Coverage
Test for the Plan Year. If two or more Includible Employees have a Separation
from Service on the same day, the Advisory Committee will suspend the accrual
requirements for all such Includible Employees, irrespective of whether the Plan
can satisfy the Coverage Test by accruing benefits for fewer than all such
Includible Employees. If the Plan suspends the accrual requirements for an
Includible Employee, that Employee will share in the allocation of Employer
contributions and Participant forfeitures, if any, without regard to the number
of Hours of Service he has earned for the Plan Year and without regard to
whether he is employed by the Employer on the last day of the Plan Year.

     3.07 LIMITATIONS ON ALLOCATIONS TO PARTICIPANTS' ACCOUNTS. The amount of
Annual Additions which the Advisory Committee may allocate under this Plan on a
Participant's behalf for a Limitation Year may not exceed the Maximum
Permissible Amount. If the amount the Employer otherwise would contribute to the
Participant's Account would cause the Annual Additions for the Limitation Year
to exceed the Maximum Permissible Amount, the Employer will reduce the amount of
its contribution so the Annual Additions for the Limitation Year will equal the
Maximum Permissible Amount. If an allocation of Employer contributions, pursuant
to Section 3.04, would result in an Excess Amount (other than an Excess Amount
resulting from the circumstances described in Section 3.07(B)) to the
Participant's Account, the Advisory Committee will reallocate the Excess Amount
to the remaining Participants who are eligible for an allocation of Employer
contributions for the Plan Year in which the Limitation Year ends. The Advisory
Committee will make this reallocation on the basis of the allocation method
under the Plan as if the Participant whose Account otherwise would receive the
Excess Amount is not eligible for an allocation of Employer contributions.

(A) Estimation of Compensation. Prior to the determination of the Participant's
actual Compensation for a Limitation Year, the Advisory Committee may determine
the Maximum Permissible Amount on the basis of the Participant's estimated
annual Compensation for such Limitation Year. The Advisory Committee must make
this determination on a reasonable and uniform basis for all Participants
similarly situated. The Advisory Committee must reduce any Employer
contributions (including any allocation of forfeitures) based on estimated
annual Compensation by any Excess Amount carried over from prior years. As soon
as is administratively feasible after the end of the Limitation Year, the
Advisory Committee will determine the Maximum Permissible Amount for such
Limitation Year on the basis of the Participant's actual Compensation for such
Limitation Year.

(B) More Than One Plan. If the Advisory Committee allocated an Excess Amount to
a Participant's Account on an allocation date of this Plan which coincides with
an allocation date of another defined contribution plan maintained by the
Employer, the Excess Amount attributed to this Plan will be the product of:

     (a) The total Excess Amount allocated as of such date (including any amount
     which the Advisory Committee would have allocated but for the limitations
     of Code Section 415); times

     (b) The ratio of (i) the amount allocated to the Participant as of such
     date under this Plan divided by (ii) the total amount allocated as of such
     date under all qualified defined contribution plans (determined without
     regard to the limitations of Code Section 415).

(C) Disposition of Excess Amount. If, pursuant to Section 3.07(A), or because of
the allocation of forfeitures, there is an Excess Amount with respect to a
Participant for a Limitation Year, the Advisory Committee will dispose of such
Excess Amount as follows:

     (a) The Advisory Committee will return any nondeductible voluntary Employee
     contributions to the Participant to the extent the return would reduce the
     Excess Amount.

     (b) If, after the application of paragraph (a), an Excess Amount still
     exists, and the Plan covers the Participant at the end of the Limitation
     Year, then the Advisory Committee will use the Excess Amount(s) to reduce
     future Employer contributions (including any allocation of forfeitures)
     under the Plan for the next Limitation Year and for each succeeding
     Limitation Year, as is necessary, for the Participant. The Participant may
     elect to limit his Compensation for allocation purposes to the extent
     necessary to reduce his allocation for the Limitation Year to the Maximum
     Permissible Amount and eliminate the Excess Amount.

     (c) If, after the application of paragraph (a), an Excess Amount still
     exists, and the Plan does not cover the Participant at the end of the
     Limitation Year, then the Advisory Committee will hold the Excess Amount
     unallocated in a suspense account. The Advisory Committee will apply the
     suspense account to reduce Employer Contributions (including allocation of
     forfeitures) for all remaining Participants in the next Limitation Year,
     and in each succeeding Limitation Year if necessary. Neither the Employer
     nor any Employee may contribute to the Plan for any Limitation Year in
     which the Plan is unable to allocate fully a suspense account maintained
     pursuant to this paragraph (c).

     (d) The Advisory Committee will not distribute any Excess Amount(s) to
     Participants or to former Participants.

     3.08 DEFINITIONS - ARTICLE III. For purposes of Article III,
the following terms mean:

     (a) "Annual Addition" - The sum of the following amounts allocated on
     behalf of a Participant for a Limitation Year: (i) all Employer
     contributions; (ii) all forfeitures; and (iii) all Employee contributions.
     Except to the extent provided in Treasury Regulations, Annual Additions
     include excess contributions described in Code Section 401(k), excess
     aggregate contributions described in Code Section 401(m) and excess
     deferrals described in Code Section 402(g), irrespective of whether the
     plan distributes or forfeits such excess amounts. Annual Additions also
     include Excess Amounts reapplied to reduce Employer contributions under
     Section 3.07. Amounts allocated after March 31, 1984, to an individual
     medical account (as defined in Code Section 415(l)(2)) included as part of
     a defined benefit plan maintained by the Employer are Annual Additions.
     Furthermore, Annual Additions include contributions paid or accrued after
     December 31, 1985, for taxable years ending after December 31, 1985,
     attributable to post-retirement medical benefits allocated to the separate
     account of a key employee (as defined in Code Section 419A(d)(3)) under a
     welfare benefit fund (as defined in Code Section 419(e)) maintained by the
     Employer, but only for purposes of the dollar limitation applicable to the
     Maximum Permissible Amount.

     "Annual Additions" do not include any Employer contributions applied by the
     Advisory Committee (not later than the due date, including extensions, for
     filing the Employer's Federal income tax return for the Plan Year) to pay
     interest (charged to a Participant's Account) on an Exempt Loan, and any
     Leveraged Employer Securities the Advisory Committee allocates as
     forfeitures; provided however, the provisions of this sentence do not apply
     in a Limitation Year for which the Advisory Committee allocates more than
     one-third of the Employer contributions applied to pay principal and
     interest on an Exempt Loan to Highly Compensated Employee- Participants.
     The Advisory Committee may reallocate the Employer contributions in
     accordance with Section 3.04 to the Accounts of non-Highly Compensated
     Employee-Participants to the extent necessary in order to satisfy this
     special limitation.

     (b) "Compensation" - For purposes of applying the limitations of Section
     3.07, "Compensation" means Compensation as defined in Section 1.10, except
     any exclusion from Compensation (other than the exclusions described in
     paragraphs (a), (b), (c) and (d) of Section 1.10) does not apply.

     (c) "Maximum Permissible Amount" - The lesser of (i) $30,000 (or, if
     greater, one-fourth of the defined benefit dollar limitation under Code
     Section 415(b)(1)(A)), or (ii) 25% of the Participant's Compensation for
     the Limitation Year. [The dollar amount of clause (i) will increase by the
     lesser of (1) 100% of the dollar amount in effect for the Limitation Year;
     or (2) the amount of the Employer Securities allocated to the Participant's
     Employer Securities Account as an Employer contribution for the Limitation
     Year. The immediately preceding sentence does not apply for any Limitation
     Year for which the Advisory Committee allocates more than one-third of the
     Employer contribution to Highly Compensated Employee-Participants, nor to
     any Limitation Year commencing after July 12, 1989.] If there is a short
     Limitation Year because of a change in Limitation Year, the Advisory
     Committee will multiply the $30,000 limitation (or larger limitation) by
     the following fraction:

                  Number of months in the short Limitation Year
                  ---------------------------------------------
                                       12

     (d) "Employer" - The Employer that adopts this Plan and any related
     employers described in Section 1.27. Solely for purposes of applying the
     limitations of Part 2 of this Article III, the Advisory Committee will
     determine related employers described in Section 1.27 by modifying Code
     Sections 414(b) and (c) in accordance with Code Section 415(h).

     (e) "Excess Amount" - The excess of the Participant's Annual Additions for
     the Limitation Year over the Maximum Permissible Amount.

     (f) "Limitation Year" - The Plan Year. If the Employer amends the
     Limitation Year to a different 12 consecutive month period, the new
     Limitation Year must begin on a date within the Limitation Year for which
     the Employer makes the amendment, creating a short Limitation Year.

     (g) "Defined contribution plan" - A retirement plan which provides for an
     individual account for each participant and for benefits based solely on
     the amount contributed to the participant's account, and any income,
     expenses, gains and losses, and any forfeitures of accounts of other
     participants which the plan may allocate to such participant's account. The
     Advisory Committee must treat all defined contribution plans (whether or
     not terminated) maintained by the Employer as a single plan. Solely for
     purposes of the limitations of Part 2 of this Article III, the Advisory
     Committee will treat employee contributions made to a defined benefit plan
     maintained by the Employer as a separate defined contribution plan. The
     Advisory Committee also will treat as a defined contribution plan an
     individual medical account (as defined in Code Section 415(l)(2)) included
     as part of a defined benefit plan maintained by the Employer and, for
     taxable years ending after December 31, 1985, a welfare benefit fund under
     Code Section 419(e) maintained by the Employer to the extent there are
     post-retirement medical benefits allocated to the separate account of a key
     employee (as defined in Code Section 419A(d)(3)).

     (h) "Defined benefit plan" - A retirement plan which does not provide for
     individual accounts for Employer contributions. The Advisory Committee must
     treat all defined benefit plans (whether or not terminated) maintained by
     the Employer as a single plan.

                                   ARTICLE IV
                            PARTICIPANT CONTRIBUTIONS

     4.01 PARTICIPANT VOLUNTARY CONTRIBUTIONS. The Plan does not permit nor
require Participant voluntary contributions.

     4.02 PARTICIPANT ROLLOVER CONTRIBUTIONS. The Plan does not permit
Participant rollover contributions.

                                    ARTICLE V
                  TERMINATION OF SERVICE - PARTICIPANT VESTING

     5.01 NORMAL RETIREMENT AGE. A Participant's Normal Retirement Age is 65
years of age. A Participant's Accrued Benefit derived from Employer
contributions is 100% Nonforfeitable upon and after his attaining Normal
Retirement Age (if employed by the Employer on or after that date).

     5.02 PARTICIPANT DISABILITY OR DEATH. If a Participant's employment with
the Employer terminates as a result of death or disability, the Participant's
Accrued Benefit derived from Employer contributions will be 100% Nonforfeitable.

     5.03 VESTING SCHEDULE.

(A) Vesting Schedule. Except as provided in Sections 5.01 and 5.02, for each
Year of Service, a Participant's Nonforfeitable percentage of his Accrued
Benefit derived from Employer contributions equals the percentage in the
following vesting schedule:

                                        Percent of
          Years of Service          Nonforfeitable
          With the Employer        Accrued Benefit
          -----------------        ---------------

          Less than 2                         None
             2                                 20%
             3                                 40%
             4                                 60%
             5                                 80%
             6 or more                        100%

(B) Special Vesting Schedule. If the Trustee makes a distribution (other than a
cash-out distribution described in Section 5.04) to a partially-vested
Participant, and the Participant has not incurred a Forfeiture Break in Service
at the relevant time, the Advisory Committee may, but need not, establish a
separate Account for the Participant's Accrued Benefit. At any relevant time
following the distribution, the Advisory Committee will determine the
Participant's Nonforfeitable Accrued Benefit derived from Employer contributions
in accordance with the following formula: P(AB + (R x D)) - (R x D).

     To apply this formula, "P" is the Participant's current vesting percentage
at the relevant time, "AB" is the Participant's Employer-derived Accrued Benefit
at the relevant time, "R" is the ratio of "AB" to the Participant's Employer-
derived Accrued Benefit immediately following the earlier distribution and "D"
is the amount of the earlier distribution. If, under a restated Plan, the Plan
has made distribution to a partially-vested Participant prior to its restated
Effective Date and is unable to apply the cash-out provisions of Section 5.04 to
that prior distribution, this special vesting formula also applies to that
Participant's remaining Account.

     5.04 CASH-OUT DISTRIBUTIONS TO PARTIALLY-VESTED PARTICIPANTS/ RESTORATION
OF FORFEITED ACCRUED BENEFIT. If, pursuant to Article VI, a partially-vested
Participant receives a cash-out distribution before he incurs a Forfeiture Break
in Service (as defined in Section 5.08), the cash-out distribution will result
in an immediate forfeiture of the nonvested portion of the Participant's Accrued
Benefit derived from Employer contributions. See Section 5.09. A
partially-vested Participant is a Participant whose Nonforfeitable Percentage
determined under Section 5.03 is less than 100%. A cash-out distribution is a
distribution of the entire present value of the Participant's Nonforfeitable
Accrued Benefit.

(A) Restoration and Conditions upon Restoration. A partially- vested Participant
who is re-employed by the Employer after receiving a cash-out distribution of
the Nonforfeitable percentage of his Accrued Benefit may repay the Trustee the
amount of the cash-out distribution attributable to Employer contributions,
unless the Participant no longer has a right to restoration by reason of the
conditions of this Section 5.04(A). If a partially-vested Participant makes the
cash-out distribution repayment, the Advisory Committee, subject to the
conditions of this Section 5.04(A), must restore his Accrued Benefit
attributable to Employer contributions to the same dollar amount as the dollar
amount of his Accrued Benefit on the Accounting Date, or other valuation date,
immediately preceding the date of the cash-out distribution, unadjusted for any
gains or losses occurring subsequent to that Accounting Date, or other valuation
date. Restoration of the Participant's Accrued Benefit includes restoration of
all Code Section 411(d)(6) protected benefits with respect to that restored
Accrued Benefit, in accordance with applicable Treasury Regulations. The
Advisory Committee will not restore a re-employed Participant's Accrued Benefit
under this paragraph if:

          (1)  5 years have elapsed since the Participant's first
               re-employment date with the Employer following the
               cash-out distribution; or

          (2)  The Participant incurred a Forfeiture Break in Service (as
               defined in Section 5.08). This condition also applies if the
               Participant makes repayment within the Plan Year in which he
               incurs the Forfeiture Break in Service and that Forfeiture Break
               in Service would result in a complete forfeiture of the amount
               the Advisory Committee otherwise would restore.

(B) Time and Method of Restoration. If neither of the two conditions preventing
restoration of the Participant's Accrued Benefit applies, the Advisory Committee
will restore the Participant's Accrued Benefit as of the Plan Year Accounting
Date coincident with or immediately following the repayment. To restore the
Participant's Accrued Benefit, the Advisory Committee, to the extent necessary,
will allocate to the Participant's Account:

          (1)  First, the amount, if any, of Participant forfeitures the
               Advisory Committee would otherwise allocate under Section 3.05;

          (2)  Second, the amount, if any, of the Trust Fund net
               income or gain for the Plan Year; and

          (3)  Third, the Employer contribution for the Plan Year to the extent
               made under a discretionary formula.

     To the extent the amounts described in clauses (1), (2) and (3) are
insufficient to enable the Advisory Committee to make the required restoration,
the Employer must contribute, without regard to any requirement or condition of
Section 3.01, the additional amount necessary to enable the Advisory Committee
to make the required restoration. If, for a particular Plan Year, the Advisory
Committee must restore the Accrued Benefit of more than one re-employed
Participant, then the Advisory Committee will make the restoration allocation(s)
to each such Participant's Account in the same proportion that a Participant's
restored amount for the Plan Year bears to the restored amount for the Plan Year
of all re-employed Participants. The Advisory Committee will not take into
account the allocation under this Section 5.04 in applying the limitation on
allocations under Part 2 of Article III.

(C) 0% Vested Participant. The deemed cash-out rule applies to a 0% vested
Participant. A 0% vested Participant is a Participant whose Accrued Benefit
derived from Employer contributions is entirely forfeitable at the time of his
Separation from Service. If the Participant's Account is not entitled to an
allocation of Employer contributions or Participant forfeitures for the Plan
Year in which he has a Separation from Service, the Advisory Committee will
apply the deemed cash-out rule as if the 0% vested Participant received a
cash-out distribution on the date of the Participant's Separation from Service.
If the Participant's Account is entitled to an allocation of Employer
contributions or Participant forfeitures for the Plan Year in which he has a
Separation from Service, the Advisory Committee will apply the deemed cash-out
rule as if the 0% vested Participant received a cash-out distribution on the
first day of the first Plan Year beginning after his Separation from Service.
For purposes of applying the restoration provisions of this Section 5.04, the
Advisory Committee will treat the 0% vested Participant as repaying his cash-out
"distribution" on the first date of his re- employment with the Employer.

     5.05 SUB-ACCOUNT FOR REPAID AMOUNT. The Trustee may, but need not, invest
the cash-out amount the Participant has repaid in a sub-account maintained
solely for that Participant. The Trustee must invest the amount in the
Participant's sub-account in Federally insured interest bearing savings
account(s) or time deposit(s) (or a combination of both), or in other fixed
income investments. Until commingled with the balance of the Trust Fund on the
date the Advisory Committee directs, the Participant's sub- account remains a
part of the Trust, but it alone shares in any income it earns and it alone bears
any expense or loss it incurs. The Advisory Committee will direct the Trustee to
repay to the Participant as soon as is administratively practicable the full
amount of the Participant's sub-account if the Advisory Committee determines
either of the conditions of Section 5.04(A) prevents restoration as of the
applicable Accounting Date, notwithstanding the Participant's repayment. The
Advisory Committee shall direct the Trustee to commingle the Participant's
sub-account with the balance of the Trust Fund as of the second Accounting Date
immediately following the date of the Participant's repayment.

     5.06 YEAR OF SERVICE - VESTING. For purposes of vesting under Section 5.03,
Year of Service means any Plan Year during which an Employee completes not less
than 1,000 Hours of Service with the Employer.

     5.07 BREAK IN SERVICE - VESTING. For purposes of this Article V, a
Participant incurs a "Break in Service" if during any Plan Year he does not
complete more than 500 Hours of Service with the Employer.

     5.08 INCLUDED YEARS OF SERVICE - VESTING.

(A) Included Years of Service. For purposes of determining "Years of Service"
under Section 5.06, the Plan takes into account all Years of Service an Employee
completes with the Employer.

(B) Forfeiture Break in Service. For the sole purpose of determining a
Participant's Nonforfeitable percentage of his Accrued Benefit derived from
Employer contributions which accrued for his benefit prior to a Forfeiture Break
in Service, the Plan disregards any Year of Service after the Participant first
incurs a Forfeiture Break in Service. The Participant incurs a Forfeiture Break
in Service when he incurs five consecutive Breaks in Service.

     5.09 FORFEITURE OCCURS. A Participant's forfeiture, if any,
of his Accrued Benefit derived from Employer contributions occurs
under the Plan on the earlier of:

     (a) The last day of the Plan Year in which the Participant first incurs a
     Forfeiture Break in Service; or

     (b) The date the Participant receives a cash-out distribution.

     The Advisory Committee determines the percentage of a Participant's Accrued
Benefit forfeiture, if any, under this Section 5.09 solely by reference to the
vesting schedule of Section 5.03. A Participant will not forfeit any portion of
his Accrued Benefit for any other reason or cause except as expressly provided
by this Section 5.09 or as provided under Section 9.14.

                                   ARTICLE VI
                     TIME AND METHOD OF PAYMENT OF BENEFITS

     6.01 TIME OF PAYMENT OF ACCRUED BENEFIT. Except as otherwise provided in
Section 6.05 and unless, pursuant to Section 6.03, the Participant or the
Beneficiary elects in writing to a different time or method of payment, the
Advisory Committee will direct the Trustee to commence distribution of a
Participant's Nonforfeitable Accrued Benefit in accordance with this Section
6.01. A Participant must consent, in writing, to any distribution required under
this Section 6.01 if the present value of the Participant's Nonforfeitable
Accrued Benefit, at the time of the distribution to the Participant, exceeds
$5,000 and the Participant has not attained Normal Retirement Age. A
distribution date under this Article VI, unless otherwise specified within the
Plan, is the first day of every calendar month or as soon as administratively
practicable following such a distribution date.

(A) Separation from Service for Reason Other Than Death.

          (1)  Participant's Nonforfeitable Accrued Benefit Not Exceeding
               $5,000. If the Participant's Separation from Service is for any
               reason (including disability) other than death, the Advisory
               Committee will direct the Trustee to distribute the Participant's
               Nonforfeitable Accrued Benefit in a lump sum, as soon as
               administratively practicable following the latest of (i) the Plan
               Year of Participant's Separation from Service, (ii) the Plan Year
               in which Participant attains Normal Retirement Age, or (iii) the
               Plan Year in which the tenth anniversary of the Participant's
               commencement of participation in the Plan occurs; provided,
               however, that in no event shall such distribution occur later
               than the Normal Retirement Distribution Date.

          (2)  Participant's Nonforfeitable Accrued Benefit Exceeds $5,000.
               Unless the Participant elects a later distribution date, if the
               Participant's Separation from Service is for any reason
               (including disability) other than death, the Advisory Committee
               will direct the Trustee to distribute the Participant's
               Nonforfeitable Accrued Benefit as soon as administratively
               practicably following the latest of (i) the Plan Year of
               Participant's Separation from Service, (ii) the Plan Year in
               which Participant attains Normal Retirement Age, or (iii) the
               Plan Year in which the tenth anniversary of which the
               Participant's commencement of participation in the Plan occurs.
               However, in the absence of an election by the Participant, the
               Participant's Nonforfeitable Accrued Benefit will be distributed
               no later than the Normal Retirement Distribution Date.

(B) Required Beginning Date. If any distribution commencement date described
under Paragraph (A) of this Section 6.01, either by Plan provision or by
Participant election (or nonelection), is later than the Participant's Required
Beginning Date, the Advisory Committee instead must direct the Trustee to make
distribution on the Participant's Required Beginning Date. A Participant's
Required Beginning Date is the April 1 following the close of the calendar year
in which the Participant attains age 70<<. However, if the Participant, prior to
incurring a Separation from Service, attained age 70<< by January 1, 1988, and,
for the five Plan Year period ending in the calendar year in which he attained
age 70<< and for all subsequent years, the Participant was not a more than 5%
owner, the Required Beginning Date is the April 1 following the close of the
calendar year in which the Participant separates from Service or, if earlier,
the April 1 following the close of the calendar year in which the Participant
becomes a more than 5% owner. A mandatory distribution at the Participant's
Required Beginning Date will be in lump sum unless the Participant, pursuant to
the provisions of this Article VI, makes a valid election to receive an
alternative form of payment.

(C) Death of the Participant. The Advisory Committee will direct the Trustee, in
accordance with this Section 6.01(C), to distribute to the Participant's
Beneficiary the Participant's Nonforfeitable Accrued Benefit remaining in the
Trust at the time of the Participant's death.

          (1)  Deceased Participant's Nonforfeitable Accrued Benefit Does Not
               Exceed $5,000. The Advisory Committee must direct the Trustee to
               distribute the deceased Participant's Nonforfeitable Accrued
               Benefit in lump sum, as soon as administratively practicable
               following the Participant's death or, if later, the date on which
               the Advisory Committee receives notification of or otherwise
               confirms the Participant's death.

          (2)  Deceased Participant's Nonforfeitable Accrued Benefit Exceeds
               $5,000. The Advisory Committee will direct the Trustee to
               distribute the deceased Participant's Nonforfeitable Accrued
               Benefit at the time and in the method elected by the Participant
               or, if applicable by the Beneficiary, as permitted under this
               Article VI. In the absence of an election the Advisory Committee
               will direct the Trustee to distribute the Participant's
               undistributed Nonforfeitable Accrued Benefit in lump sum on the
               first distribution date following the close of the Plan Year in
               which the Participant's death occurs or, if later, the first
               distribution date following the date the Advisory Committee
               receives notification of or otherwise confirms the Participant's
               death.

     If the death benefit is payable in full to the Participant's surviving
spouse, the surviving spouse, in addition to the distribution options provided
in this Section 6.01(C), may elect distribution at any time or in any form this
Article VI would permit for a Participant.

     6.02 METHOD OF PAYMENT OF ACCRUED BENEFIT. Subject to any restrictions
prescribed by Section 6.03, a Participant or Beneficiary may elect distribution
under one, or any combination, of the following methods: (a) by payment in lump
sum; or (b) by payment in annual installments over a fixed reasonable period of
time, not exceeding the life expectancy of the Participant, or the joint life
and last survivor expectancy of the Participant and his Beneficiary.

     The distribution options permitted under this Section 6.02 are available
only if the present value of the Participant Nonforfeitable Accrued Benefit, at
the time of the distribution to the Participant, exceeds $5,000. To facilitate
installment payments under this Article VI, the Advisory Committee may direct
the Trustee to segregate all or any part of the Participant's Accrued Benefit in
a separate Account. The Trustee will invest the Participant's segregated Account
in Federally insured interest bearing savings account(s) or time deposit(s) (or
a combination of both), or in other fixed income investments. A segregated
Account remains a part of the Trust, but it alone shares in any income it earns,
and it alone bears any expense or loss it incurs. Subject to Section 10.08, a
Participant or Beneficiary may elect to receive an installment distribution in
the form of a Nontransferable Annuity Contract. Under an installment
distribution, the Participant or Beneficiary, at any time, may elect to
accelerate the payment of all, or any portion, of the Participant's unpaid
Nonforfeitable Accrued Benefit.

(A) Minimum Distribution Requirements for Participants. The Advisory Committee
may not direct the Trustee to distribute the Participant's Nonforfeitable
Accrued Benefit, nor may the Participant elect to have the Trustee distribute
his Nonforfeitable Accrued Benefit, under a method of payment which, as of the
Required Beginning Date, does not satisfy the minimum distribution requirements
under Code Section 401(a)(9) and the applicable Treasury Regulations. The
minimum distribution for a calendar year equals the Participant's Nonforfeitable
Accrued Benefit as of the latest valuation date preceding the beginning of the
calendar year divided by the Participant's life expectancy or, if applicable,
the joint and last survivor expectancy of the Participant and his designated
Beneficiary (as determined under Article VIII, subject to the requirements of
the Code Section 401(a)(9) regulations). The Advisory Committee will increase
the Participant's Nonforfeitable Accrued Benefit, as determined on the relevant
valuation date, for contributions or forfeitures allocated after the valuation
date and by December 31 of the valuation calendar year, and will decrease the
valuation by distributions made after the valuation date and by December 31 of
the valuation calendar year. For purposes of this valuation, the Advisory
Committee will treat any portion of the minimum distribution for the first
distribution calendar year made after the close of that year as a distribution
occurring in that first distribution calendar year. In computing a minimum
distribution, the Advisory Committee must use the unisex life expectancy
multiples under Treas. Reg. Section 1.72-9. The Advisory Committee, only upon
the Participant's written request, will compute the minimum distribution for a
calendar year subsequent to the first calendar year for which the Plan requires
a minimum distribution by redetermining the applicable life expectancy. However,
the Advisory Committee may not redetermine the joint life and last survivor
expectancy of the Participant and a nonspouse designated Beneficiary in a manner
which takes into account any adjustment to a life expectancy other than the
Participant's life expectancy.

     If the Participant's spouse is not his designated Beneficiary, a method of
payment to the Participant (whether by Participant election or by Advisory
Committee direction) may not provide more than incidental benefits to the
Beneficiary. For Plan Years beginning after December 31, 1988, the Plan must
satisfy the minimum distribution incidental benefit ("MDIB") requirement in the
Treasury Regulations issued under Code Section 401(a)(9) for distributions made
on or after the Participant's Required Beginning Date and before the
Participant's death. To satisfy the MDIB requirement, the Advisory Committee
will compute the minimum distribution required by this Section 6.02(A) by
substituting the applicable MDIB divisor for the applicable life expectancy
factor, if the MDIB divisor is a lesser number. Following the Participant's
death, the Advisory Committee will compute the minimum distribution required by
this Section 6.02(A) solely on the basis of the applicable life expectancy
factor and will disregard the MDIB factor. [For Plan Years beginning prior to
January 1, 1989, the Plan satisfies the incidental benefits requirement if the
distributions to the Participant satisfied the MDIB requirement or if the
present value of the retirement benefits payable solely to the Participant is
greater than 50% of the present value of the total benefits payable to the
Participant and his Beneficiaries.] The Advisory Committee must determine
whether benefits to the Beneficiary are incidental as of the date the Trustee is
to commence payment of the retirement benefits to the Participant, or as of any
date the Trustee redetermines the payment period to the Participant.

     The minimum distribution for the first distribution calendar year is due by
the Participant's Required Beginning Date. The minimum distribution for each
subsequent distribution calendar year, including the calendar year in which the
Participant's Required Beginning Date falls, is due by December 31 of that
calendar year. If the Participant receives distribution in the form of a
Nontransferable Annuity Contract, the distribution satisfies this Section
6.02(A) if the contract complies with the requirements of Code Section 401(a)(9)
and the applicable Treasury Regulations.

(B) Minimum Distribution Requirements for Beneficiaries. The method of
distribution to the Participant's Beneficiary must satisfy Code Section
401(a)(9) and the applicable Treasury Regulations. If the Participant's death
occurs after his Required Beginning Date, the method of payment to the
Beneficiary must provide for completion of payment over a period which does not
exceed the payment period which had commenced for the Participant. If the
Participant's death occurs prior to his Required Beginning Date, the method of
payment to the Beneficiary must provide for completion of payment to the
Beneficiary over a period not exceeding: (i) five years after the date of the
Participant's death; or (ii) if the Beneficiary is a designated Beneficiary, the
designated Beneficiary's life expectancy. The Advisory Committee may not direct
payment of the Participant's Nonforfeitable Accrued Benefit over a period
described in clause (ii) unless the Trustee will commence payment to the
designated Beneficiary no later than the December 31 following the close of the
calendar year in which the Participant's death occurred or, if later, and the
designated Beneficiary is the Participant's surviving spouse, December 31 of the
calendar year in which the Participant would have attained age 70<<. If the
Trustee will make distribution in accordance with clause (ii), the minimum
distribution for a calendar year equals the Participant's Nonforfeitable Accrued
Benefit as of the latest valuation date preceding the beginning of the calendar
year divided by the designated Beneficiary's life expectancy. The Advisory
Committee must use the unisex life expectancy multiples under Treas. Reg.
Section 1.72-9 for purposes of applying this paragraph. The Advisory Committee
will not recalculate the life expectancy of any Beneficiary, including the
Participant's surviving spouse. The Advisory Committee will apply this paragraph
by treating any amount paid to the Participant's child, which becomes payable to
the Participant's surviving spouse upon the child's attaining the age of
majority, as paid to the Participant's surviving spouse. Upon the Beneficiary's
written request, the Advisory Committee must direct the Trustee to accelerate
payment of all, or any portion, of the Participant's unpaid Accrued Benefit, as
soon as administratively practicable following the effective date of that
request.

     6.03 BENEFIT PAYMENT ELECTIONS. Not earlier than 90 days, but not later
than 30 days, before the Participant's distribution date, the Advisory Committee
must provide a benefit notice to a Participant who is eligible to make an
election under this Section 6.03. The benefit notice must explain the optional
forms of benefit in the Plan, including the material features and relative
values of those options.

     If a Participant or Beneficiary makes an election prescribed by this
Section 6.03, the Advisory Committee will direct the Trustee to distribute the
Participant's Nonforfeitable Accrued Benefit in accordance with that election.
Any election under this Section 6.03 is subject to the requirements of Section
6.02. The Participant or Beneficiary must make an election under this Section
6.03 by filing his election form with the Advisory Committee at any time before
the Trustee otherwise would commence to pay a Participant's Accrued Benefit in
accordance with the requirements of Article VI.

(A) Participant Elections After Separation from Service. If the present value of
a Participant's Nonforfeitable Accrued Benefit exceeds $5,000, he may elect to
have the Trustee commence distribution as of any distribution date, but not
earlier than the earliest permissible distribution date permitted under Section
6.01 or 6.05, as applicable. The Participant may reconsider an election at any
time prior to the stated distribution date and elect to commence distribution as
of any other permissible distribution date. A Participant may not receive a
distribution if, prior to the time the Trustee actually makes the distribution,
the Participant returns to employment with the Employer.

(B) Death Benefit Elections. If the present value of the deceased Participant's
Nonforfeitable Accrued Benefit exceeds $5,000, the Participant's Beneficiary may
elect to have the Trustee distribute the Participant's Nonforfeitable Accrued
Benefit in a method and within a period otherwise permitted under this Article.
The Beneficiary's election is subject to any restrictions designated in writing
by the Participant and not revoked as of his date of death.

     6.04 ANNUITY DISTRIBUTIONS TO PARTICIPANTS AND SURVIVING SPOUSES. The joint
and survivor annuity requirements of the Code do not apply to this Plan. The
Plan does not provide any life annuity distributions to Participants. A transfer
agreement described in Section 13.05 may not permit a plan which is subject to
the provisions of Code Section 417 to transfer assets to this Plan.

     6.05 SPECIAL DISTRIBUTION AND PAYMENT REQUIREMENTS. Unless the Participant
elects in writing to have the Trustee apply any other distribution provisions of
the Plan that may exist from time to time, or unless other distribution
provisions of the Plan require earlier distribution of the Participant's Accrued
Benefit, the Trustee must distribute the Participant's Accrued Benefit reduced
by Leveraged Employer Securities as described below in this Section (the
"Eligible Portion") no later than the time prescribed by this Section 6.05,
irrespective of any other provision of the Plan. The distribution provisions of
this Section 6.05 are subject to the consent and form of distribution
requirements of Articles V and VI of the Plan.

     (a) If the Participant separates from Service by reason of the attainment
     of Normal Retirement Age, death, or disability, the Advisory Committee will
     direct the Trustee to commence distribution of the Eligible Portion not
     later than one year after the close of the Plan Year in which the
     applicable event occurs.

     (b) If the Participant separates from Service for any reason other than by
     reason of the attainment of Normal Retirement Age, death or disability, the
     Advisory Committee will direct the Trustee to commence distribution of the
     Eligible Portion not later than one year after the close of the fifth Plan
     Year following the Plan Year in which the Participant separated from
     Service. If the Participant resumes employment with the Employer on or
     before the last day of the fifth Plan Year following the Plan Year of his
     separation from Service, the mandatory distribution provisions of this
     paragraph (b) do not apply.

     For purposes of this Section 6.05, the Eligible Portion does not include
any Leveraged Employer Securities until the close of the Plan Year in which the
borrower repays the Exempt Loan in full.

     Period of Payment. The Advisory Committee will direct the Trustee to make
distributions required under this Section 6.05 over a period not exceeding five
years unless the Participant otherwise elects under the other distributions
provisions of the Plan. If a Participant's Eligible Portion exceeds $500,000,
the maximum payment period, subject to a contrary election by the Participant,
is five years plus one additional year (but no more than five additional years)
for each $100,00 (or fraction of $100,000) by which the Eligible Portion exceeds
$500,000. The Advisory Committee will apply this Section 6.05 by adjusting the
$500,000 and $100,000 limitations by the adjustment factor prescribed by the
Secretary of the Treasury under Code Section 415(d). In no event will the
distribution period exceed the period permitted under Section 6.02 of the Plan.

     6.06 DIRECT ROLLOVER OF ELIGIBLE ROLLOVER DISTRIBUTIONS. For distributions
made after December 31, 1992, a Participant may elect, at the time and in the
manner prescribed by the Committee, to have any portion of his eligible rollover
distribution paid directly to an eligible retirement plan specified by the
Participant in a direct rollover designation. For purposes of this Section 6.06,
a Participant includes a Participant's surviving spouse and the Participant's
spouse or former spouse who is an alternate payee under a qualified domestic
relations order.

     The following definitions apply to this Section 6.06:

     (a) Eligible rollover distribution. An eligible rollover distribution is
     any distribution of all or any portion of the balance to the credit of the
     Participant, except an eligible rollover distribution does not include: any
     distribution which is one of a series of substantially equal periodic
     payments (not less frequently than annually) made for the life (or life
     expectancy) of the Participant or the joint lives (or joint life
     expectancies) of the Participant and the Participant's designated
     beneficiary, or for a specified period of ten years or more; any
     distribution to the extent required under Code Section 401(a)(9); and the
     portion of any distribution which is not includible in gross income
     (determined without regard to the exclusion of net unrealized appreciation
     with respect to employer securities).

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

     (c) Direct rollover. A direct rollover is a payment by the Plan to the
     eligible retirement plan specified by the distributee.

     6.07 DISTRIBUTIONS UNDER DOMESTIC RELATIONS ORDERS. Nothing contained in
this Plan prevents the Trustee, in accordance with the direction of the Advisory
Committee, from complying with the provisions of a qualified domestic relations
order (as defined in Code Section 414(p)). This Plan specifically permits
distribution to an alternate payee under a qualified domestic relations order at
any time, irrespective of whether the Participant has attained his earliest
retirement age (as defined under Code Section 414(p)) under the Plan. A
distribution to an alternate payee prior to the Participant's attainment of
earliest retirement age is available only if: (1) the order specifies
distribution at that time or permits an agreement between the Plan and the
alternate payee to authorize an earlier distribution; and (2) if the present
value of the alternate payee's benefits under the Plan exceeds $5,000, and the
order requires, the alternate payee consents to any distribution occurring prior
to the Participant's attainment of earliest retirement age. Nothing in this
Section 6.07 gives a Participant a right to receive distribution at a time
otherwise not permitted under the Plan nor does it permit the alternate payee to
receive a form of payment not otherwise permitted under the Plan.

     The Advisory Committee must establish reasonable procedures to determine
the qualified status of a domestic relations order. Upon receiving a domestic
relations order, the Advisory Committee promptly will notify the Participant and
any alternate payee named in the order, in writing, of the receipt of the order
and the Plan's procedures for determining the qualified status of the order.
Within a reasonable period of time after receiving the domestic relations order,
the Advisory Committee must determine the qualified status of the order and must
notify the Participant and each alternate payee, in writing, of its
determination. The Advisory Committee must provide notice under this paragraph
by mailing to the individual's address specified in the domestic relations
order, or in a manner consistent with Department of Labor regulations.

     If any portion of the Participant's Nonforfeitable Accrued Benefit is
payable during the period the Advisory Committee is making its determination of
the qualified status of the domestic relations order, the Advisory Committee
must make a separate accounting of the amounts payable. If the Advisory
Committee determines the order is a qualified domestic relations order within 18
months of the date amounts first are payable following receipt of the order, the
Advisory Committee will direct the Trustee to distribute the payable amounts in
accordance with the order. If the Advisory Committee does not make its
determination of the qualified status of the order within the 18 month
determination period, the Advisory Committee will direct the Trustee to
distribute the payable amounts in the manner the Plan would distribute if the
order did not exist and will apply the order prospectively if the Advisory
Committee later determines the order is a qualified domestic relations order.

     To the extent it is not inconsistent with the provisions of the qualified
domestic relations order, the Advisory Committee may direct the Trustee to
invest any partitioned amount in a segregated subaccount or separate account and
to invest the account in Federally insured, interest-bearing savings account(s)
or time deposit(s) (or a combination of both), or in other fixed income
investments. A segregated subaccount remains a part of the Trust, but it alone
shares in any income it earns, and it alone bears any expense or loss it incurs.
The Trustee will make any payments or distributions required under this Section
6.07 by separate benefit checks or other separate distribution to the alternate
payee(s).

                                   ARTICLE VII
                       EMPLOYER ADMINISTRATIVE PROVISIONS

     7.01 INFORMATION TO COMMITTEE. The Employer must supply current information
to the Advisory Committee as to the name, date of birth, date of employment,
annual compensation, leaves of absence, Years of Service and date of termination
of employment of each Employee who is, or who will be eligible to become, a
Participant under the Plan, together with any other information which the
Advisory Committee considers necessary. The Employer's records as to the current
information the Employer furnishes to the Advisory Committee are conclusive as
to all persons.

     7.02 NO LIABILITY. The Employer assumes no obligation or responsibility to
any of its Employees, Participants or Beneficiaries for any act of, or failure
to act on the part of, its Advisory Committee (unless the Employer is the
Advisory Committee), the Trustee or the Plan Administrator (unless the Employer
is the Plan Administrator).

     7.03 INDEMNITY OF CERTAIN FIDUCIARIES. The Employer indemnifies and saves
harmless the Plan Administrator and the members of the Advisory Committee, and
each of them, from and against any and all loss resulting from liability to
which the Plan Administrator and the Advisory Committee, or the members of the
Advisory Committee, may be subjected by reason of any act or conduct (except
willful misconduct or gross negligence) in their official capacities in the
administration of this Trust or Plan or both, including all expenses reasonably
incurred in their defense, in case the Employer fails to provide such defense.
The indemnification provisions of this Section 7.03 do not relieve the Plan
Administrator or any Advisory Committee member from any liability he may have
under ERISA for breach of a fiduciary duty. Furthermore, the Plan Administrator
and the Advisory Committee members and the Employer may execute a letter
agreement further delineating the indemnification agreement of this Section
7.03, provided the letter agreement must be consistent with and must not violate
ERISA. The indemnification provisions of this Section 7.03 extend to the Trustee
solely to the extent provided by a letter agreement executed by the Trustee and
the Employer.

     7.04 EMPLOYER DIRECTION OF INVESTMENT. The Employer has the right to direct
the Trustee with respect to the investment and re- investment of assets
comprising the Trust Fund only if the Trustee consents in writing to permit such
direction.

     7.05 AMENDMENT TO VESTING SCHEDULE. Though the Employer reserves the right
to amend the vesting schedule at any time, the Advisory Committee will not apply
the amended vesting schedule to reduce the Nonforfeitable percentage of any
Participant's Accrued Benefit derived from Employer contributions (determined as
of the later of the date the Employer adopts the amendment, or the date the
amendment becomes effective) to a percentage less than the Nonforfeitable
percentage computed under the Plan without regard to the amendment. An amended
vesting schedule will apply to a Participant only if the Participant receives
credit for at least one Hour of Service after the new schedule becomes
effective.

     If the Employer makes a permissible amendment to the vesting schedule, each
Participant having at least three Years of Service with the Employer may elect
to have the percentage of his Nonforfeitable Accrued Benefit computed under the
Plan without regard to the amendment. For Plan Years beginning prior to January
1, 1989, the election described in the preceding sentence applies only to
Participants having at least five Years of Service with the Employer. The
Participant must file his election with the Advisory Committee within 60 days of
the latest of (a) the Employer's adoption of the amendment; (b) the effective
date of the amendment; or (c) his receipt of a copy of the amendment. The
Advisory Committee, as soon as practicable, must forward a true copy of any
amendment to the vesting schedule to each affected Participant, together with an
explanation of the effect of the amendment, the appropriate form upon which the
Participant may make an election to remain under the vesting schedule provided
under the Plan prior to the amendment and notice of the time within which the
Participant must make an election to remain under the prior vesting schedule.
The election described in this Section 7.05 does not apply to a Participant if
the amended vesting schedule provides for vesting at least as rapid at all times
as the vesting schedule in effect prior to the amendment. For purposes of this
Section 7.05, an amendment to the vesting schedule includes any Plan amendment
which directly or indirectly affects the computation of the Nonforfeitable
percentage of an Employee's rights to his Employer derived Accrued Benefit.

                                  ARTICLE VIII
                      PARTICIPANT ADMINISTRATIVE PROVISIONS

     8.01 BENEFICIARY DESIGNATION. Any Participant may from time to time
designate, in writing, any person or persons, contingently or successively, to
whom the Trustee will pay his Nonforfeitable Accrued Benefit in the event of his
death and the Participant may designate the form and method of payment. The
Advisory Committee will prescribe the form for the written designation of
Beneficiary and, upon the Participant's filing the form with the Advisory
Committee, the form effectively revokes all designations filed prior to that
date by the same Participant.

     A married Participant's Beneficiary designation is not valid unless the
Participant's spouse consents, in writing, to the Beneficiary designation. The
spouse's consent must acknowledge the effect of that consent. The spousal
consent requirements of this paragraph do not apply if: (1) the Participant and
his spouse are not married throughout the one year period ending on the date of
the Participant's death; (2) the Participant's spouse is the Participant's sole
primary beneficiary; (3) the Plan Administrator is not able to locate the
Participant's spouse; (4) the Participant is legally separated or has been
abandoned (within the meaning of State law) and the Participant has a court
order to that effect; or (5) other circumstances exist under which the Secretary
of the Treasury will excuse the consent requirement. If the Participant's spouse
is legally incompetent to give consent, the spouse's legal guardian (even if the
guardian is the Participant) may give consent.

     8.02 NO BENEFICIARY DESIGNATION/DEATH OF BENEFICIARY. If a Participant
fails to name a Beneficiary in accordance with Section 8.01, or if the
Beneficiary named by a Participant predeceases him, then the Trustee will pay
the Participant's Nonforfeitable Accrued Benefit in accordance with Section 6.02
in the following order of priority to:

     (a) The Participant's surviving spouse;

     (b) The Participant's surviving children, including adopted
     children, in equal shares;

     (c) The Participant's surviving parents, in equal shares; or

     (d) The Participant's estate.

     If the Beneficiary does not predecease the Participant, but dies prior to
distribution of the Participant's entire Nonforfeitable Accrued Benefit, the
Trustee will pay the remaining Nonforfeitable Accrued Benefit to the
Beneficiary's estate unless the Participant's Beneficiary designation provides
otherwise. The Advisory Committee will direct the Trustee as to the method and
to whom the Trustee will make payment under this Section 8.02.

     8.03 PERSONAL DATA TO COMMITTEE. Each Participant and each Beneficiary of a
deceased Participant must furnish to the Advisory Committee such evidence, data
or information as the Advisory Committee considers necessary or desirable for
the purpose of administering the Plan. The provisions of this Plan are effective
for the benefit of each Participant upon the condition precedent that each
Participant will furnish promptly full, true and complete evidence, data and
information when requested by the Advisory Committee, provided the Advisory
Committee advises each Participant of the effect of his failure to comply with
its request.

     8.04 ADDRESS FOR NOTIFICATION. Each Participant and each Beneficiary of a
deceased Participant must file with the Advisory Committee from time to time, in
writing, his post office address and any change of post office address. Any
communication, statement or notice addressed to a Participant, or Beneficiary,
at his last post office address filed with the Advisory Committee, or as shown
on the records of the Employer, binds the Participant, or Beneficiary, for all
purposes of this Plan.

     8.05 ASSIGNMENT OR ALIENATION. Subject to Code Section 414(p) relating to
qualified domestic relations orders, neither a Participant nor a Beneficiary may
anticipate, assign or alienate (either at law or in equity) any benefit provided
under the Plan, and the Trustee will not recognize any such anticipation,
assignment or alienation. Furthermore, a benefit under the Plan is not subject
to attachment, garnishment, levy, execution or other legal or equitable process.

     8.06 NOTICE OF CHANGE IN TERMS. The Plan Administrator, within the time
prescribed by ERISA and the applicable regulations, must furnish all
Participants and Beneficiaries a summary description of any material amendment
to the Plan or notice of discontinuance of the Plan and all other information
required by ERISA to be furnished without charge.

     8.07 LITIGATION AGAINST THE TRUST. A court of competent jurisdiction may
authorize any appropriate equitable relief to redress violations of ERISA or to
enforce any provisions of ERISA or the terms of the Plan. A fiduciary may
receive reimbursement of expenses properly and actually incurred in the
performance of his duties with the Plan.

     8.08 INFORMATION AVAILABLE. Any Participant in the Plan or any Beneficiary
may examine copies of the Plan description, latest annual report, any bargaining
agreement, this Plan and Trust, contract or any other instrument under which the
Plan was established or is operated. The Plan Administrator will maintain all of
the items listed in this Section 8.08 in his office, or in such other place or
places as he may designate from time to time in order to comply with the
regulations issued under ERISA, for examination during reasonable business
hours. Upon the written request of a Participant or Beneficiary the Plan
Administrator will furnish him with a copy of any item listed in this Section
8.08. The Plan Administrator may make a reasonable charge to the requesting
person for the copy so furnished.

     8.09 APPEAL PROCEDURE FOR DENIAL OF BENEFITS. A Participant or a
Beneficiary ("Claimant") may file with the Advisory Committee a written claim
for benefits, if the Participant or Beneficiary determines the distribution
procedures of the Plan have not provided him his proper Nonforfeitable Accrued
Benefit. The Advisory Committee must render a decision on the claim within 60
days of the Claimant's written claim for benefits. The Plan Administrator must
provide adequate notice in writing to the Claimant whose claim for benefits
under the Plan the Advisory Committee has denied. The Plan Administrator's
notice to the Claimant must set forth:

     (a) The specific reason for the denial;

     (b) Specific references to pertinent Plan provisions on which the Advisory
     Committee based its denial;

     (c) A description of any additional material and information needed for the
     Claimant to perfect his claim and an explanation of why the material or
     information is needed; and

     (d) Any appeal the Claimant wishes to make of the adverse determination
     must be in writing to the Advisory Committee within 75 days after receipt
     of the Plan Administrator's notice of denial of benefits. The Plan
     Administrator's notice must further advise the Claimant that his failure to
     appeal the action to the Advisory Committee in writing within the 75 day
     period will render the Advisory Committee's determination final, binding
     and conclusive.

     If the Claimant should appeal to the Advisory Committee, he, or his duly
authorized representative, may submit, in writing, whatever issues and comments
he, or his duly authorized representative, feels are pertinent. The Claimant, or
his duly authorized representative, may review pertinent Plan documents. The
Advisory Committee will re-examine all facts related to the appeal and make a
final determination as to whether the denial of benefits is justified under the
circumstances. The Advisory Committee must advise the Claimant of its decision
within 60 days of the Claimant's written request for review, unless special
circumstances (such as a hearing) would make the rendering of a decision within
the 60-day limit unfeasible, but in no event may the Advisory Committee render a
decision respecting a denial for a claim for benefits later than 120 days after
its receipt of a request for review.

     The Plan Administrator's notice of denial of benefits must identify the
name of each member of the Advisory Committee and the name and address of the
Advisory Committee member to whom the Claimant may forward his appeal.

     8.10 PARTICIPANT DIRECTION OF INVESTMENT. Except as provided in this
Section 8.10, a Participant does not have the right to direct the Trustee with
respect to the investment or re- investment of the assets comprising the
Participant's individual Account. Each Qualified Participant may direct the
Trustee as to the investment of 25% of the value of the Participant's Accrued
Benefit attributable to Employer Securities (the "Eligible Accrued Benefit")
within 90 days after the Accounting Date of each Plan Year (to the extent a
direction amount exceeds the amount to which a prior direction under this
Section 8.10 applies) during the Participant's Qualified Election Period. For
the last Plan Year in the Participant's Qualified Election Period, the Trustee
will substitute "50%" for "25%" in the immediately preceding sentence. The
Qualified Participant must make his direction to the Trustee in writing, the
direction may be effective no later than 180 days after the close of the Plan
Year to which the direction applies, and the direction must specify which, if
any, of the investment options the Participant selects.

     A Qualified Participant may choose one of the following investment options:

     (a) The distribution of the portion of his Eligible Accrued Benefit covered
     by the election. The Trustee will make the distribution within 90 days
     after the last day of the period during which the Qualified Participant may
     make the election. The provisions of this Plan applicable to a distribution
     of Employer Securities, including the put option requirements of Article
     XI, apply to this investment option.

     (b) The direct transfer of the portion of his Eligible Accrued Benefit
     covered by the election to another qualified plan of the Employer which
     accepts such transfers, but only if the transferee plan permits
     employee-directed investment and does not invest in Employer Securities to
     a substantial degree. The Trustee will make the direct transfer no later
     than 90 days after the last day of the period during which the Qualified
     Participant may make the election.

     For purposes of this Section 8.10, the following definitions apply:

          (i) "Qualified Participant" means a Participant who has attained age
          55 and who has completed at least 10 years of participation in the
          Plan. A "year of participation" means a Plan Year in which the
          Participant was eligible for an allocation of Employer contributions,
          irrespective of whether the Employer actually contributed to the Plan
          for that Plan Year.

          (ii) "Qualified Election Period" means the six-Plan- Year period
          beginning with the Plan Year in which the Participant first becomes a
          Qualified Participant.

     A Participant's right under this Section 8.10 to direct the investment of
his Account applies to all Employer Securities acquired by the Plan after
December 31, 1986.

                                   ARTICLE IX
                    ADVISORY COMMITTEE - DUTIES WITH RESPECT
                            TO PARTICIPANTS' ACCOUNTS

     9.01 MEMBERS' COMPENSATION, EXPENSES. The Employer must appoint an Advisory
Committee to administer the Plan, the members of which may or may not be
Participants in the Plan, or which may be the Plan Administrator acting alone.
In the absence of an Advisory Committee appointment, the Plan Administrator
assumes the powers, duties and responsibilities of the Advisory Committee. The
members of the Advisory Committee will serve without compensation for services
as such, but the Employer will pay all expenses of the Advisory Committee,
except to the extent the Trust properly pays for such expenses, pursuant to
Article X.

     9.02 TERM. Each member of the Advisory Committee serves until the
appointment of his successor.

     9.03 POWERS. In case of a vacancy in the membership of the Advisory
Committee, the remaining members of the Advisory Committee may exercise any and
all of the powers, authority, duties and discretion conferred upon the Advisory
Committee pending the filling of the vacancy.

     9.04 GENERAL. The Advisory Committee has the following powers and duties:

     (a) To select a Secretary, who need not be a member of the Advisory
     Committee;

     (b) To determine the rights of eligibility of an Employee to participate in
     the Plan, the value of a Participant's Accrued Benefit and the
     Nonforfeitable percentage of each Participant's Accrued Benefit;

     (c) To adopt rules of procedure and regulations necessary for the proper
     and efficient administration of the Plan, provided the rules are not
     inconsistent with the terms of this Agreement;

     (d) To construe and enforce the terms of the Plan and the rules and
     regulations it adopts, including interpretation of the Plan documents and
     documents related to the Plan's operation;

     (e) To direct the Trustee as respects the crediting and distribution of the
     Trust;

     (f) To review and render decisions respecting a claim for (or denial of a
     claim for) a benefit under the Plan;

     (g) To furnish the Employer with information the Employer may require for
     tax or other purposes;

     (h) To engage the service of agents whom it may deem advisable to assist it
     with the performance of its duties; and

     (i) To engage the services of an Investment Manager or Managers (as defined
     in ERISA Section 3(38)), each of whom will have full power and authority to
     manage, acquire or dispose (or direct the Trustee with respect to
     acquisition or disposition) of any Plan asset under its control.

     The Advisory Committee must exercise all of its powers, duties and
discretion under the Plan in a uniform and nondiscriminatory manner.

     9.05 FUNDING POLICY. The Advisory Committee will review, not less often
than annually, all pertinent Employee information and Plan data in order to
establish the funding policy of the Plan and to determine the appropriate
methods of carrying out the Plan's objectives. The Advisory Committee must
communicate periodically, as it deems appropriate, to the Trustee and to any
Plan Investment Manager the Plan's short-term and long-term financial needs so
investment policy can be coordinated with Plan financial requirements.

     9.06 MANNER OF ACTION. The decision of a majority of the members appointed
and qualified controls.

     9.07 AUTHORIZED REPRESENTATIVE. The Advisory Committee may authorize any
one of its members, or its Secretary, to sign on its behalf any notices,
directions, applications, certificates, consents, approvals, waivers, letters or
other documents. The Advisory Committee must evidence this authority by an
instrument signed by all members and filed with the Trustee.

     9.08 INTERESTED MEMBER. No member of the Advisory Committee may decide or
determine any matter concerning the distribution, nature or method of settlement
of his own benefits under the Plan, except in exercising an election available
to that member in his capacity as a Participant, unless the Plan Administrator
is acting alone in the capacity of the Advisory Committee.

     9.09 INDIVIDUAL ACCOUNTS. The Advisory Committee will maintain, or direct
the Trustee to maintain, a separate Account, or multiple separate Accounts, in
the name of each Participant to reflect the Participant's Accrued Benefit under
the Plan. The Advisory Committee must maintain one Account designated as the
Employer Securities Account to reflect a Participant's interest in Employer
Securities held by the Trust and another Account designated as the General
Investments Account to reflect the Participant's interest in the Trust Fund
attributable to assets other than Employer Securities. If a Participant
re-enters the Plan subsequent to his having a Forfeiture Break in Service (as
defined in Section 5.08(B)), the Advisory Committee, or the Trustee, must
maintain a separate Account for the Participant's pre-Forfeiture Break in
Service Accrued Benefit and a separate Account for his post-Forfeiture Break in
Service Accrued Benefit unless the Participant's entire Accrued Benefit under
the Plan is 100% Nonforfeitable.

     The Advisory Committee will make its allocations, or request the Trustee to
make its allocations, to the Accounts of the Participants in accordance with the
provisions of Section 9.11. The Advisory Committee may direct the Trustee to
maintain a temporary segregated investment Account in the name of a Participant
to prevent a distortion of income, gain or loss allocations under Section 9.11.
The Advisory Committee shall maintain records of its activities.

     9.10 VALUE OF PARTICIPANT'S ACCRUED BENEFIT. The value of each
Participant's Accrued Benefit consists of that proportion of the net worth (at
fair market value) of the Employer's Trust Fund which the net credit balance in
his Account bears to the total net credit balance in the Accounts of all
Participants. For purposes of a distribution under the Plan, the value of a
Participant's Accrued Benefit attributable to his General Investments Account is
its value as of the valuation date immediately preceding the date of the
distribution.

     9.11 ALLOCATION TO PARTICIPANT'S ACCRUED BENEFIT. A "valuation date" under
this Plan is each Accounting Date and each interim valuation date determined
under Section 10.14. As of each valuation date, the Advisory Committee must
adjust General Investments Accounts to reflect net income, gain or loss since
the last valuation date. The valuation period is the period beginning the day
after the last valuation date and ending on the current valuation date.

[A] Employer Securities Account. As of the Accounting Date of each Plan Year,
the Advisory Committee first will reduce Employer Securities Accounts for any
forfeitures arising under Section 5.09 and then will credit the Employer
Securities Account maintained for each Participant with the Participant's
allocable share of Employer Securities (including fractional shares) purchased
and paid for by the Trust or contributed in kind to the Trust, with any
forfeitures of Employer Securities and with any stock dividends on Employer
Securities allocated to his Employer Securities Account. The Advisory Committee
will allocate Employer Securities acquired with an Exempt Loan under Section
10.03[B] in accordance with that Section, subject however, to the provisions of
paragraph [C] of this Section 9.11. Except as otherwise specifically provided in
Section 10.03[B], the Advisory Committee will base allocations to the
Participants' Accounts on dollar values expressed as shares of Employer
Securities or on the basis of actual shares where there is a single class of
Employer Securities. In making a forfeiture reduction under this Section 9.11,
the Advisory Committee, to the extent possible, first must forfeit from a
Participant's General Investments Account before making a forfeiture from his
Employer Securities Account.

[B] General Investments Account. The allocation provisions of this paragraph
apply to all Participant General Investments Accounts other than segregated
investment Accounts. The Advisory Committee first will adjust the Participant
General Investments Accounts, as those Accounts stood at the beginning of the
current valuation period, by reducing the Accounts for any forfeitures arising
under Section 5.09 or under Section 9.14, for amounts charged during the
valuation period to the Accounts in accordance with Section 9.13 (relating to
distributions) and for the amount of any General Investments Account which the
Trustee has fully distributed since the immediately preceding valuation date.
The Advisory Committee then, subject to the restoration allocation requirements
of Section 9.14, will allocate the net income, gain or loss pro rata to the
adjusted Participant General Investments Accounts. The allocable net income,
gain or loss is the net income (or net loss), including the increase or decrease
in the fair market value of assets, since the last valuation date. In making its
allocations under this Section 9.11[B], the Advisory Committee will exclude
Employer Securities and interest paid by the Trust on an Exempt Loan.

[C] Dividends on Employer Securities. The Advisory Committee will allocate any
cash dividends the Employer pays with respect to Employer Securities to the
General Investments Accounts of participants in the same ratio, determined on
the dividend declaration date, that Employer Securities allocated to a
Participant's Employer Securities Account bear to the Employer Securities
allocated to all Employer Securities Accounts. The Advisory Committee will not
allocate to the General Investments Accounts any cash dividends the Employer
directs the Trustee to apply to the payment of an Exempt Loan nor any cash
dividends the Advisory Committee directs the Trustee to distribute in accordance
with Section 10.08. If the Employer directs the Trustee to apply cash dividends
on Employer Securities to the payment of an Exempt Loan, the Advisory Committee
first will allocate the released Employer Securities to the Participants'
Employer Securities Accounts in the same ratio, determined on the dividend
declaration date, that Employer Securities allocated to a Participant's Employer
Securities Account bear to the Employer Securities allocated to all Employer
Securities Accounts. This first allocation of released Employer Securities must
equal the greater of: (1) the shares of released Employer Securities equal to
the fair market value of the cash dividends attributable to the allocated
Employer Securities; or (2) the number of shares of all released Employer
Securities attributable to the cash dividends on allocated Employer Securities.
If any released Employer Securities remain unallocated after the first
allocation, the Advisory Committee will allocate these remaining released
Employer Securities under Section 3.04(A) as if the Employer has made an
Employer contribution equal to the amount of the cash dividend attributable to
the unallocated Employer Securities.

[D] Segregated Investment Accounts. A segregated investment Account receives all
income it earns and bears all expense or loss it incurs. As of the valuation
date, the Advisory Committee must reduce a segregated Account for any forfeiture
arising under Section 5.09 after the Advisory Committee has made all other
allocations, changes or adjustments to the Account for the Plan Year.

[E] Additional rules. An excess Amount or suspense account described in Part 2
of Article III does not share in the allocation of net income, gain or loss
described in this Section 9.11. This Section 9.11 applies solely to the
allocation of net income, gain or loss of the Trust. The Advisory Committee will
allocate the Employer contributions and Participant forfeitures, if any, in
accordance with Article III.

[F] Allocation Restriction. To the extent a shareholder sells Employer
Securities to the Trust and elects (with the consent of the Employer)
nonrecognition of gain under Code Section 1042, the Committee will not, directly
or indirectly, allocate under the Plan, at any time, any portion of the
purchased Employer Securities to:

     (a) the selling shareholder,

     (b) the selling shareholder's spouse, brothers or sisters (whether by the
     whole or half blood), ancestors or lineal descendants; or

     (c) any shareholder owning (as determined under Code Section 318(a)) more
     than 25% in value of any class of Employer Securities.

     For purposes of this Section 9.11[F], the term "shareholder" includes the
shareholder's executor and the term "purchased Employer Securities" includes any
dividends or other income attributable to the purchased Employer Securities.

     9.12 INDIVIDUAL STATEMENT. As soon as practicable after the Accounting Date
of each Plan Year, but within the time prescribed by ERISA and the regulations
under ERISA, the Plan Administrator will deliver to each Participant (and to
each Beneficiary) a statement reflecting the condition of his Accrued Benefit in
the Trust as of that date and such other information ERISA requires be furnished
the Participant or Beneficiary. No Participant, except a member of the Advisory
Committee, has the right to inspect the records reflecting the Account of any
other Participant.

     9.13 ACCOUNT CHARGED. The Advisory Committee will charge a Participant's
Account for all distributions made from that Account to the Participant, to his
Beneficiary or to an alternate payee. The Advisory Committee also will charge a
Participant's Account for any administrative expenses incurred by the Plan
directly related to that Account.

     9.14 UNCLAIMED ACCOUNT PROCEDURE. The Plan does not require either the
Trustee or the Advisory Committee to search for, or to ascertain the whereabouts
of, any Participant or Beneficiary. At the time the Participant's or
Beneficiary's benefit becomes distributable under Article VI, the Advisory
Committee, by certified or registered mail addressed to his last known address
of record with the Advisory Committee or the Employer, must notify any
Participant, or Beneficiary, that he is entitled to a distribution under this
Plan. The notice must quote the provisions of this Section 9.14 and otherwise
must comply with the notice requirements of Article VI. If the Participant, or
Beneficiary, fails to claim his distributive share or make his whereabouts known
in writing to the Advisory Committee within six months from the date of mailing
of the notice, the Advisory Committee will treat the Participant's or
Beneficiary's unclaimed payable Accrued Benefit as forfeited and will reallocate
the unclaimed payable Accrued Benefit in accordance with Section 3.05. A
forfeiture under this paragraph will occur at the end of the notice period or,
if later, the earliest date applicable Treasury Regulations would permit the
forfeiture. Pending forfeiture, the Advisory Committee, following the expiration
of the notice period, may direct the Trustee to segregate the Nonforfeitable
Accrued Benefit in a segregated Account and to invest that segregated Account in
Federally insured interest bearing savings accounts or time deposits (or in a
combination of both), or in other fixed income investments.

     If a Participant or Beneficiary who has incurred a forfeiture of his
Accrued Benefit under the provisions of the first paragraph of this Section 9.14
makes a claim, at any time, for his forfeited Accrued Benefit, the Advisory
Committee must restore the Participant's or Beneficiary's forfeited Accrued
Benefit to the same dollar amount as the dollar amount of the Accrued Benefit
forfeited, unadjusted for any gains or losses occurring subsequent to the date
of the forfeiture. The Advisory Committee will make the restoration during the
Plan Year in which the Participant or Beneficiary makes the claim, first from
the amount, if any, of Participant forfeitures the Advisory Committee otherwise
would allocate for the Plan Year, then from the amount, if any, of the Trust
Fund net income or gain for the Plan Year and then from the amount, or
additional amount, the Employer contributes to enable the Advisory Committee to
make the required restoration. The Advisory Committee must direct the Trustee to
distribute the Participant's or Beneficiary's restored Accrued Benefit to him
not later than 60 days after the close of the Plan Year in which the Advisory
Committee restores the forfeited Accrued Benefit. The forfeiture provisions of
this Section 9.14 apply solely to the Participant's or to the Beneficiary's
Accrued Benefit derived from Employer contributions.

                                    ARTICLE X
                           TRUSTEE, POWERS AND DUTIES

     10.01 ACCEPTANCE. The Trustee accepts the Trust created under the Plan and
agrees to perform the obligations imposed. The Trustee must provide bond for the
faithful performance of its duties under the Trust to the extent required by
ERISA.

     10.02 RECEIPT OF CONTRIBUTIONS. The Trustee is accountable to the Employer
for the funds contributed to it by the Employer, but does not have any duty to
see that the contributions received comply with the provisions of the Plan. The
Trustee is not obliged to collect any contributions from the Employer, nor is
obliged to see that funds deposited with it are deposited according to the
provisions of the Plan.

     10.03 TRUSTEE POWERS.

[A] Trustee Powers. The Trustee is authorized and empowered, but not by way of
limitation, with the following powers, rights and duties:

     (a) To invest the Trust Fund primarily in Employer Securities ("primarily"
     meaning the authority to hold and to acquire not more than 100% of the
     Trust Fund in Employer Securities) and to invest any part or all of the
     Trust Fund in any common or preferred stocks, open-end or closed-end mutual
     funds, put and call options traded on a national exchange, United States
     retirement plan bonds, corporate bonds, debentures, convertible debentures,
     commercial paper, U.S. Treasury bills, U.S. Treasury notes and other direct
     or indirect obligations of the United States Government or its agencies,
     improved or unimproved real estate situated in the United States, limited
     partnerships, insurance contracts of any type, mortgages, notes or other
     property of any kind, real or personal, and to buy or sell options on
     common stock on a nationally recognized exchange with or without holding
     the underlying common stock, and to make any other investments the Trustee
     deems appropriate, as a prudent man would do under like circumstances with
     due regard for the purposes of this Plan. Any investment made or retained
     by the Trustee in good faith is proper but must be of a kind (with the
     exception of Employer Securities) constituting a diversification considered
     by law suitable for trust investments.

     (b) To retain in cash so much of the Trust Fund as it may deem advisable to
     satisfy liquidity needs of the Plan and to deposit any cash held in the
     Trust Fund in a bank account at reasonable interest.

     (c) To invest, if the Trustee is a bank or similar financial institution
     supervised by the United States or by a State, in any type of deposit of
     the Trustee (or of a bank related to the Trustee within the meaning of Code
     Section 414(b)) at a reasonable rate of interest or in a common trust fund
     (the provisions of which govern the investment of such assets and which the
     Plan incorporates by this reference) as described in Code Section 584 which
     the Trustee (or its affiliate, as defined in Code Section 1504) maintains
     exclusively for the collective investment of money contributed by the bank
     (or the affiliate) in its capacity as trustee and which conforms to the
     rules of the Comptroller of the Currency. The Trustee shall have full power
     and authority to invest money or assets of the Trust Fund in any collective
     investment fund of a bank or trust company consisting of assets of employee
     benefit trusts and qualifying as a group trust under Section 401 of the
     Internal Revenue Code of 1986, as amended. Assets of this trust invested in
     any such fund shall be held and administered by the trustee of the fund in
     accordance with the terms and under the powers granted in said governing
     document of any such fund.

     (d) To manage, sell, contract to sell, grant options to purchase, convey,
     exchange, transfer, abandon, improve, repair, insure, lease for any term
     even though commencing in the future or extending beyond the term of the
     Trust, and otherwise deal with all property, real or personal, in such
     manner, for such considerations and on such terms and conditions as the
     Trustee decides.

     (e) To credit and distribute the Trust as directed by the Advisory
     Committee. The Trustee is not obliged to inquire as to whether any payee or
     distributee is entitled to any payment or whether the distribution is
     proper or within the terms of the Plan, or as to the manner of making any
     payment or distribution. The Trustee is accountable only to the Advisory
     Committee for any payment or distribution made by it in good faith on the
     order or direction of the Advisory Committee.

     (f) To borrow money, to assume indebtedness, extend mortgages and encumber
     by mortgage or pledge.

     (g) To compromise, contest, arbitrate or abandon claims and demands, in its
     discretion.

     (h) To vote and tender, subject to Section 10.17, all voting or other stock
     held by the Trust Fund;

     (i) To lease for oil, gas and other mineral purposes and to create mineral
     severances by grant or reservation; to pool or unitize interests in oil,
     gas and other minerals; and to enter into operating agreements and to
     execute division and transfer orders.

     (j) To hold any securities or other property in the name of the Trustee or
     its nominee, with depositories or agent depositories or in another form as
     it may deem best, with or without disclosing the trust relationship.

     (k) To perform any and all other acts in its judgment necessary or
     appropriate for the proper and advantageous management, investment and
     distribution of the Trust.

     (l) To retain any funds or property subject to any dispute without
     liability for the payment of interest to the extent permissible under
     ERISA, and to decline to make payment or delivery of the funds or property
     until final adjudication is made by a court of competent jurisdiction.

     (m) To file all tax returns required of the Trustee.

     (n) To furnish to the Employer, the Plan Administrator and the Advisory
     Committee an annual statement of account showing the condition of the Trust
     Fund and all investments, receipts, disbursements and other transactions
     effected by the Trustee during the Plan Year covered by the statement and
     also stating the assets of the Trust held at the end of the Plan Year,
     which accounts are conclusive on all persons, including the Employer, the
     Plan Administrator and the Advisory Committee, except as to any act or
     transaction concerning which the Employer, the Plan Administrator or the
     Advisory Committee files with the Trustee written exceptions or objections
     within 90 days after the receipt of the accounts or for which ERISA
     authorizes a longer period within which to object.

     (o) To begin, maintain or defend any litigation necessary in connection
     with the administration of the Plan, except that the Trustee is not obliged
     or required to do so unless indemnified to its satisfaction.

     The powers, rights and duties set forth in paragraphs (a), (b), (c), (d),
(e), (f), (h), (i) and (l) shall only be exercisable at the direction of
Advisory Committee. The Trustee will allocate any insurance proceeds received
from the purchase of insurance contracts under paragraph (a) to Participants'
Accounts in the same manner as the allocation under Section 3.04(A) of the
Employer contribution for the Plan Year in which the death of the insured
Participant occurs.

[B] Exempt Loan. This Section 10.03[B] specifically authorizes the Trustee, at
the direction of the Advisory Committee, to enter into an Exempt Loan
transaction. The following terms and conditions will apply to any Exempt Loan:

          (1)  The Trustee will use the proceeds of the loan, within a
               reasonable time after receipt, only for any or all of the
               following purposes: (i) to acquire Employer Securities, (ii) to
               repay such loan, or (iii) to repay a prior Exempt Loan. Except as
               provided under Article XI, no Employer Securities acquired with
               the proceeds of an Exempt Loan may be subject to a put, call or
               other option, or buy-sell or similar arrangement while held by
               and when distributed from this Plan, whether or not this Plan is
               then an employee stock ownership plan.

          (2)  The interest rate of the Exempt Loan may not be more than a
               reasonable rate of interest.

          (3)  Any collateral the Trustee pledges to the creditor must consist
               only of the assets purchased by the borrowed funds and those
               assets the Trust used as collateral on the prior Exempt Loan
               repaid with the proceeds of the current Exempt Loan.

          (4)  The creditor may have no recourse against the Trust under the
               Exempt Loan except with respect to such collateral given for the
               Exempt Loan, contributions (other than contributions of Employer
               Securities) that the Employer makes to the Trust to meet its
               obligations under the Exempt Loan, and earnings attributable to
               such collateral and the investment of such contributions. The
               payment made with respect to an Exempt Loan by the Plan during a
               Plan Year must not exceed an amount equal to the sum of such
               contributions and earnings received during or prior to the year
               less such payments in prior years. The Advisory Committee and the
               Trustee must account separately for such contributions and
               earnings in the books of account of the Plan until the Trust
               repays the Exempt Loan.

          (5)  In the event of default upon the loan, the value of Plan assets
               transferred in satisfaction of the Exempt Loan must not exceed
               the amount of the default, and if the lender is a Disqualified
               Person, the Exempt Loan must provide for transfer of Plan assets
               upon default only upon and to the extent of the failure of the
               Plan to meet the payment schedule of the Exempt Loan.

          (6)  The Trustee must add and maintain all assets acquired with the
               proceeds of an Exempt Loan in a suspense account. In withdrawing
               assets from the suspense account, the Trustee will apply the
               provisions of Treas. Reg. Sections 54.4975-7(b)(8) and (15) as if
               all securities in the suspense account were encumbered. Upon the
               payment of any portion of the loan, the Trustee will effect the
               release of assets in the suspense account from encumbrances. For
               each Plan Year during the duration of the Exempt Loan, the number
               of Employer Securities released must equal the number of
               encumbered Employer Securities held immediately before release
               for the current Plan Year multiplied by a fraction. The numerator
               of the fraction is the amount of principal and interest paid for
               the Plan Year. The denominator of the fraction is the sum of the
               numerator plus the principal and interest to be paid for all
               future Plan Years. The number of future Plan Years under the loan
               must be definitely ascertainable and must be determined without
               taking into account any possible extension or renewal periods. If
               the interest rate under the Exempt Loan is variable, the interest
               to be paid in future Plan Years must be computed by using the
               interest rate applicable as of the end of the Plan Year. If
               collateral includes more than one class of Employer Securities,
               the number of Employer Securities of each class to be released
               for a Plan Year must be determined by applying the same fraction
               to each such class. The Advisory Committee will allocate assets
               withdrawn from the suspense account to the Accounts of
               Participants who otherwise share in the allocation of the
               Employer's contribution for the Plan Year for which the Trustee
               has paid the portion of the Exempt Loan resulting in the release
               of the assets. The Advisory Committee consistently will make this
               allocation as of each Accounting Date on the basis of
               non-monetary units, taking into account the relative Compensation
               of all such Participants for such Plan Year.

          (7)  The loan must be for a specific term and may not be payable at
               the demand of any person except in the case of default.

          (8)  Notwithstanding the fact this Plan ceases to be an employee stock
               ownership plan, Employer Securities acquired with the proceeds of
               an Exempt Loan will continue after the Trustee repays the loan to
               be subject to the provisions of Treas. Reg. Sections
               54.4975-7(b)(4), (10), (11) and (12) relating to put, call or
               other options and to buy-sell or similar arrangements, except to
               the extent these regulations are inconsistent with Code Section
               409(h).

     10.04 RECORDS AND STATEMENTS. The records of the Trustee pertaining to the
Plan must be open to the inspection of the Plan Administrator, Advisory
Committee and the Employer at all reasonable times and may be audited from time
to time by any person or persons as the Employer, Plan Administrator or Advisory
Committee may specify in writing. The Trustee must furnish the Plan
Administrator or Advisory Committee with whatever information relating to the
Trust Fund the Plan Administrator or Advisory Committee considers necessary.

     10.05 FEES AND EXPENSES FROM FUND. The Trustee will receive reasonable
annual compensation as may be agreed upon from time to time between the Employer
and the Trustee. The Trustee will pay all fees and expenses reasonably incurred
by it in its administration of the Plan from the Trust Fund, unless the Employer
pays the fees and expenses. The Advisory Committee will not treat any fee or
expense paid, directly or indirectly, by the Employer as an Employer
contribution, provided the fee or expense relates to the ordinary and necessary
administration of the Fund. No person who is receiving full pay from the
Employer may receive compensation for services as Trustee.

     10.06 PARTIES TO LITIGATION. Except as otherwise provided by ERISA, only
the Employer, the Plan Administrator, the Advisory Committee, and the Trustee
are necessary parties to any court proceeding involving the Trustee or the Trust
Fund. No Participant, or Beneficiary, is entitled to any notice of process
unless required by ERISA. Any final judgment entered in any proceeding will be
conclusive upon the Employer, the Plan Administrator, the Advisory Committee,
the Trustee, Participants and Beneficiaries.

     10.07 PROFESSIONAL AGENTS. The Trustee may employ and pay from the Trust
Fund reasonable compensation to agents, attorneys, accountants and other persons
to advise the Trustee as in its opinion may be necessary. The Trustee may
delegate to any agent, attorney, accountant or other person selected by it any
non- Trustee power or duty vested in it by the Plan, and the Trustee may act or
refrain from acting on the advice or opinion of any agent, attorney, accountant
or other person so selected.

     10.08 DISTRIBUTION OF TRUST FUND. Subject to Section 13.06, the Trustee
will make all distributions of benefits under the Plan in Employer Securities
valued at fair market value at the time of distribution. The Trustee will pay in
cash any fractional security share to which a Participant or his Beneficiary is
entitled. In the event the Trustee is to make a distribution in shares of
Employer Securities, the Trustee may apply any balance in a Participant's
General Investments Account to provide whole shares of Employer Securities for
distribution at the then fair market value.

     If the Employer's charter or bylaws restrict ownership of substantially all
shares of Employer Securities to Employees, or to the Trust, as described in
Code Section 409(h)(2), the Trustee will make the distribution of a
Participant's Accrued Benefit entirely in cash.

     Notwithstanding the preceding provisions of this Section 10.08, the
Trustee, if directed in writing by the Advisory Committee, will pay, in cash,
any cash dividends on Employer Securities allocated, or allocable to
Participants' Employer Securities Accounts, irrespective of whether a
Participant is fully vested in his Employer Securities Account. The Advisory
Committee's direction must state whether the Trustee is to pay the cash dividend
distributions currently, or within the 90 day period following the close of the
Plan Year in which the Employer pays the dividends to the Trust. The Advisory
Committee may request the Employer to pay dividends on Employer Securities
directly to Participants.

     10.09 DISTRIBUTION DIRECTIONS. If no one claims a payment or distribution
made from the Trust, the Trustee promptly must notify the Advisory Committee and
then dispose of the payment in accordance with the subsequent direction of the
Advisory Committee, provided such direction is consistent with ERISA.

     10.10 THIRD PARTY/MULTIPLE TRUSTEES. No person dealing with the Trustee is
obligated to see to the proper application of any money paid or property
delivered to the Trustee, or to inquire whether the Trustee has acted pursuant
to any of the terms of the Plan. Each person dealing with the Trustee may act
upon any notice, request or representation in writing by the Trustee, or by the
Trustee's duly authorized agent, and is not liable to any person in so acting.
The certification of the Trustee that it is acting in accordance with the Plan
will be conclusive in favor of any person relying on the certification. If more
than two persons act as Trustee, a decision of the majority of such persons
controls with respect to any decision regarding the administration or investment
of the Trust Fund or any portion of the Trust Fund with respect to which such
persons act as Trustee. However, the signature of only one Trustee is necessary
to effect any transaction on behalf of the Trust.

     10.11 RESIGNATION. The Trustee may resign at any time as Trustee of the
Plan by giving 30 days' written notice in advance to the Employer and to the
Advisory Committee. If the Employer fails to appoint a successor Trustee within
60 days of its receipt of the Trustee's written notice of resignation, the
Trustee will treat the Employer as having appointed itself as Trustee and as
having filed its acceptance of appointment with the former Trustee.

     10.12 REMOVAL. The Employer, by giving 30 days' written notice in advance
to the Trustee, may remove any Trustee. In the event of the resignation or
removal of a Trustee, the Employer must appoint a successor Trustee if it
intends to continue the Plan. If two or more persons hold the position of
Trustee, in the event of the removal of one such person, during any period the
selection of a replacement is pending, or during any period such person is
unable to serve for any reason, the remaining person or persons will act as the
Trustee.

     10.13 INTERIM DUTIES AND SUCCESSOR TRUSTEE. Each successor Trustee succeeds
to the title to the Trust vested in his predecessor by accepting in writing his
appointment as successor Trustee and filing the acceptance with the former
Trustee and the Advisory Committee without the signing or filing of any further
statement. The resigning or removed Trustee, upon receipt of acceptance in
writing of the Trust by the successor Trustee, must execute all documents and do
all acts necessary to vest the title of record in any successor Trustee. Each
successor Trustee has and enjoys all of the powers, both discretionary and
ministerial, conferred under this Agreement upon his predecessor. A successor
Trustee is not personally liable for any act or failure to act of any
predecessor Trustee, except as required under ERISA. With the approval of the
Employer and the Advisory Committee, a successor Trustee, with respect to the
Plan, may accept the account rendered and the property delivered to it by a
predecessor Trustee without incurring any liability or responsibility for so
doing.

     10.14 VALUATION OF TRUST. The Trustee must value the Trust Fund as of each
Accounting Date to determine the fair market value of each Participant's Accrued
Benefit in the Trust, and the Trustee also must value the Trust Fund on such
other dates, as directed by the Advisory Committee. With respect to activities
carried on by the Plan, an independent appraiser meeting requirements similar to
those prescribed by Treasury Regulations under Code Section 170(a)(1) must
perform all valuations of Employer Securities which are not readily tradable on
an established securities market. The valuation requirement of the immediately
preceding sentence applies to all Employer Securities acquired by the Plan.

     10.15 LIMITATION ON LIABILITY. The Trustee is not liable for the acts or
omissions of any Investment Manager or Managers the Advisory Committee may
appoint, nor is the Trustee under any obligation to invest or otherwise manage
any asset of the Plan which is subject to the management of a properly appointed
Investment Manager. The Advisory Committee, the Trustee and any properly
appointed Investment Manager may execute a letter agreement as a part of this
Plan delineating the duties, responsibilities and liabilities of the Investment
Manager with respect to any part of the Trust Fund under the control of the
Investment Manager. The Trustee shall be responsible only for assets and sums
actually received by it as Trustee (including stock certificates received)
hereunder and shall be under no obligation or duty, and shall have no right, to
compute any amount to be paid by it to the Plan or to collect any sums from the
Company or other participating employer. The Trustee shall not be liable for any
action it takes or refrains from taking in accordance with directions of the
Advisory Committee, the Employer, its authorized designee, any appointed
investment manager or any Participant where the Participant has a right to
instruct the Trustee pursuant to the Plan terms. The Trustee shall not be
required to verify the accuracy or validity of such directions.

     10.16 INVESTMENT IN GROUP TRUST FUND. The Trustee, for collective
investment purposes, may combine into one trust fund the Trust created under
this Plan with the Trust created under any other qualified retirement plan the
Employer maintains. However, the Trustee must maintain separate records of
account for the assets of each Trust in order to reflect properly each
Participant's Accrued Benefit under the plan(s) in which he is a Participant.

     10.17 VOTING AND TENDERING OF EMPLOYER SECURITIES. Notwithstanding any
other provision of this Plan and in conjunction with the applicable provisions
of the Plan, the provisions of this Section 10.17 shall govern the Trustee's
duties with regard to the voting and tendering of Employer Securities held in
the Trust.

     (a) Voting.

          (1)  At any time that the Employer Securities are not readily tradable
               on an established securities market, the Trustee shall vote all
               shares of Employer Securities held in Trust in the manner
               directed by the Advisory Committee, except and unless the issue
               presented to the holders of Employer Securities, as determined by
               the Advisory Committee, requires that the Plan pass through to
               each Participant the right to vote the shares allocated to his
               Account. In the latter case, and at any time that the Employer
               Securities are readily tradable on an established securities
               market, each Participant shall direct the Trustee as to the
               manner in which to vote the shares allocated to that
               Participant's Account and the Trustee shall vote all shares held
               in a suspense account under the Plan in the manner directed by
               the Advisory Committee.

          (2)  Voting instructions from a Participant to the Trustee concerning
               an issue required to be passed through to each Participant or at
               any time that Employer Securities are readily tradable on an
               established securities market, shall be communicated in writing.
               In such required voting pass-through situations, the Trustee
               shall vote each share of Employer Securities allocated to a
               Participant's Account as instructed by the Participant; provided,
               however, in the event that the Trustee does not receive voting
               instructions from a Participant on how to vote the shares
               allocated to such Participant's Account, the Trustee shall vote
               or refrain from voting all non- voted allocated Employer
               Securities in accordance with directions to be given by the
               Advisory Committee.

          (3)  The Advisory Committee shall notify each Participant with shares
               allocated to his or her Account of the pass-through voting rights
               and issues to be decided by a vote of the holders of Employer
               Securities, and utilize its best efforts to distribute or cause
               to be distributed to such Participants such information as is
               distributed to holders of Employer Securities in connection with
               such voting issues, and shall provide each Participant with
               information regarding the Plan requirements with respect to the
               voting of Employer Securities allocated to Accounts of
               Participants for whom it does not receive voting instructions.

     (b) Tender or Exchange Offers. The Trustee shall tender or exchange all
     shares of Employer Securities held in the Trust Fund in the manner directed
     by the Advisory Committee, and the Trustee shall likewise tender or
     exchange all shares held in a suspense account under the Plan in the manner
     directed by the Committee.

     (c) Non-disclosure of Instructions. Any instruction or other communication
     by a Participant to the Trustee concerning any vote or tender or exchange
     offer with respect to Employer Securities shall be held in confidence by
     the Trustee and, except as required by law, shall not be divulged to the
     Company or to any officer or employee thereof or to any other person.

     (d) Named Fiduciary Status. Solely to the extent necessary to implement the
     provisions of this Section 10.17(b)(3), each Participant shall be treated
     as though a "named fiduciary" of the Plan with respect to the voting of,
     and any decision to tender or exchange, Employer Securities allocated to
     such participant's Account.

                                   ARTICLE XI
                        REPURCHASE OF EMPLOYER SECURITIES

     11.01 PUT OPTION. In the event Employer Securities distributed to a
Participant from the Trust are not readily tradable on an established market,
the Employer will issue a "put option" to each Participant receiving a
distribution of such Employer Securities. The put option will permit the
Participant to sell the Employer Securities to the Employer, at any time during
two option periods, at the current fair market value. The first put option
period runs for a period of at least 60 days commencing on the date of
distribution of Employer Securities to the Participant. The second put option
period runs for a period of at least 60 days commencing after the new
determination of the fair market value of Employer Securities by the Advisory
Committee and notice to the Participant of the new fair market value. If a
Participant (Beneficiary) exercises his put option, the Employer must purchase
the Employer Securities at fair market value upon the terms provided under
Section 11.04. The Employer may grant the Trust an option to assume the
Employer's rights and obligations at the time a Participant exercises an option
under this Section 11.01.

     11.02 RESTRICTION ON EMPLOYER SECURITIES. Except upon the prior written
consent of the Employer, no Participant (or Beneficiary) may sell, assign, give,
pledge, encumber, transfer or otherwise dispose of any Employer Securities now
owned or subsequently acquired by him without complying with the terms of this
Article XI. If a Participant (or Beneficiary) pledges or encumbers any Employer
Securities without the required prior written consent, any security holder's
rights with respect to such Employer Securities are subordinate and subject to
the rights of the Employer.

     11.03 LIFETIME TRANSFER/RIGHT OF FIRST REFUSAL. If any Participant (or
Beneficiary) who receives Employer Securities under this Plan desires to dispose
of any of his Employer Securities for any reason during his lifetime (whether by
sale, assignment, gift or any other method of transfer), he first must offer the
Employer Securities for sale to the Employer. The Advisory Committee may require
a Participant (or Beneficiary) entitled to a distribution of Employer Securities
to execute an appropriate stock transfer agreement (evidencing the right of
first refusal) prior to receiving a certificate for Employer Securities.

     In the case of an offer by a third party, the offer to the Employer is
subject to all the terms and conditions set forth in Section 11.04, based on the
price equal to the fair market value per share and payable in accordance with
the terms of Section 11.04, unless the selling price and terms offered to the
Participant by the third party are more favorable to the Participant than the
selling price and terms of Section 11.04, in which event, the selling price and
terms of the offer of the third party apply. The Employer must give written
notice to the offering Participant of its acceptance of the Participant's offer
within 14 days after the Participant has given written notice to the Employer or
the Employer's rights under this Section 11.03 will lapse. The Employer may
grant the Trust the option to assume the Employer's rights and obligations with
respect to all or any part of the Employer Securities offered to the Employer
under this Section 11.03. The Trust is not under any obligation to purchase at
any time Employer Securities from any holder of Employer Securities upon the
happening of any event.

     11.04 PAYMENT OF PURCHASE PRICE. If the Employer (or the Trustee, at the
direction of the Advisory Committee) exercises an option to purchase a
Participant's Employer Securities pursuant to an offer given under Section
11.03, the purchaser(s) must make payment in lump sum or, if the distribution to
the Participant (or to his Beneficiary) constitutes a Total Distribution, in
substantially equal installments over a period not exceeding five years, subject
to the Participant's election for a longer payment period than five years. A
"Total Distribution" to a Participant (or to a Beneficiary) is the distribution,
within one taxable year of the recipient, of the entire balance to the
Participant's credit under the Plan. In the case of a distribution which is not
a Total Distribution or which is a Total Distribution with respect to which the
purchaser(s) will make payment in lump sum, the purchaser(s) must pay the
Participant (or Beneficiary) the fair market value of the Employer Securities
repurchased no later than 30 days after the date the Participant (or
Beneficiary) exercises the put option. In the case of a Total Distribution with
respect to which the purchaser(s) will make installment payments, the
purchaser(s) must make the first installment payment no later than 30 days after
the Participant (or Beneficiary) exercises the put option. For installment
amounts not paid within 30 days of the exercise of the put option, the
purchaser(s) must evidence the balance of the purchase price by executing a
promissory note, delivered to the selling Participant at the Closing. The note
delivered at Closing must bear a reasonable rate of interest, determined as of
the Closing Date, and the purchaser(s) must provide adequate security. The note
must provide for equal annual installments with interest payable with each
installment, the first installment being due and payable one year after the
Closing Date. The note further must provide for acceleration in the event of 30
days' default of the payment on interest or principal and must grant to the
maker of the note the right to prepay the note in whole or in part at any time
or times without penalty; provided however, the purchaser(s) may not have the
right to make any prepayment during the calendar year or fiscal year of the
Participant (Beneficiary) in which the Closing Date occurs.

     11.05 NOTICE. A person has given Notice permitted or required under this
Article XI when the person deposits the Notice in the United States mail, first
class, postage prepaid, addressed to the person entitled to the Notice at the
address currently listed for him in the records of the Advisory Committee. Any
person affected by this Article XI has the obligation of notifying the Advisory
Committee of any change of address.

     11.06 TERMS AND DEFINITIONS. For purposes of this Article XI:

     (a) "Fair market value" means the value of the Employer Securities (i)
     determined as of the date of the exercise of an option if the exercise is
     by a Disqualified Person, or (ii) in all other cases, determined as of the
     most recent Accounting Date. The Advisory Committee must determine fair
     market value of Employer Securities for all purposes of the Plan by
     engaging the services of an independent appraiser. See Section 10.14.

     (b) "Notice" means any offer, acceptance of an offer, payment or any other
     communication.

     (c) "Beneficiary" includes the legal representative of a deceased
     Participant.

     (d) "Closing" means the place, date and time ("Closing Date") to which the
     selling Participant (or his Beneficiary) and purchaser may agree for
     purposes of a sale and purchase under this Article XI, provided Closing
     must take place not later than 30 days after the exercise of an offer under
     Section 11.01.

                                   ARTICLE XII
                                  MISCELLANEOUS

     12.01 EVIDENCE. Anyone required to give evidence under the terms of the
Plan may do so by certificate, affidavit, document or other information which
the person to act in reliance may consider pertinent, reliable and genuine, and
to have been signed, made or presented by the proper party or parties. Both the
Advisory Committee and the Trustee are fully protected in acting and relying
upon any evidence described under the immediately preceding sentence.

     12.02 NO RESPONSIBILITY FOR EMPLOYER ACTION. Neither the Trustee nor the
Advisory Committee has any obligation or responsibility with respect to any
action required by the Plan to be taken by the Employer, any Participant or
eligible Employee, or for the failure of any of the above persons to act or make
any payment or contribution, or to otherwise provide any benefit contemplated
under this Plan. Furthermore, the Plan does not require the Trustee or the
Advisory Committee to collect any contribution required under the Plan, or to
determine the correctness of the amount of any Employer contribution. Neither
the Trustee nor the Advisory Committee need inquire into or be responsible for
any action or failure to act on the part of the others, or on the part of any
other person who has any responsibility regarding the management, administration
or operation of the Plan, whether by the express terms of the Plan or by a
separate agreement authorized by the Plan or by the applicable provisions of
ERISA. Any action required of a corporate Employer must be by its Board of
Directors or its designate.

     12.03 FIDUCIARIES NOT INSURERS. The Trustee, the Advisory Committee, the
Plan Administrator and the Employer in no way guarantee the Trust Fund from loss
or depreciation. The Employer does not guarantee the payment of any money which
may be or becomes due to any person from the Trust Fund. The liability of the
Advisory Committee and the Trustee to make any payment from the Trust Fund at
any time and all times is limited to the then available assets of the Trust.

     12.04 WAIVER OF NOTICE. Any person entitled to notice under the Plan may
waive the notice, unless the Code or Treasury Regulations prescribe the notice
or ERISA specifically or impliedly prohibits such a waiver.

     12.05 SUCCESSORS. The Plan is binding upon all persons entitled to benefits
under the Plan, their respective heirs and legal representatives, upon the
Employer, its successors and assigns, and upon the Trustee, the Advisory
Committee, the Plan Administrator and their successors.

     12.06 WORD USAGE. Words used in the masculine also apply to the feminine
where applicable, and wherever the context of the Plan dictates, the plural
includes the singular and the singular includes the plural.

     12.07 STATE LAW. [Colorado] law will determine all questions
arising with respect to the provisions of this Agreement except
to the extent superseded by Federal law.

     12.08 EMPLOYMENT NOT GUARANTEED. Nothing contained in this Plan, or with
respect to the establishment of the Trust, or any modification or amendment to
the Plan or Trust, or in the creation of any Account, or the payment of any
benefit, gives any Employee, Employee-Participant or any Beneficiary any right
to continue employment, any legal or equitable right against the Employer, or
Employee of the Employer, or against the Trustee, or its agents or employees, or
against the Plan Administrator, except as expressly provided by the Plan, the
Trust, ERISA or by a separate agreement.

                                  ARTICLE XIII
                    EXCLUSIVE BENEFIT, AMENDMENT, TERMINATION

     13.01 EXCLUSIVE BENEFIT. Except as provided under Article III, the Employer
has no beneficial interest in any asset of the Trust and no part of any asset in
the Trust ever may revert to or be repaid to an Employer, either directly or
indirectly; nor, prior to the satisfaction of all liabilities with respect to
the Participants and their Beneficiaries under the Plan, may any part of the
corpus or income of the Trust Fund, or any asset of the Trust, be (at any time)
used for, or diverted to, purposes other than the exclusive benefit of the
Participants or their Beneficiaries.

      [Notwithstanding the first paragraph of this Section 13.01, if the
Commissioner of Internal Revenue, upon the Employer's request for initial
approval of this Plan, determines that the Trust created under the Plan is not a
qualified trust exempt from Federal income tax, then (and only then) the
Trustee, upon written notice from the Employer, will return the Employer's
contributions (and increment attributable to the contributions) to the Employer.
The Trustee must make the return of the Employer contribution under this Section
13.01 within one year of a final disposition of the Employer's request for
initial approval of the Plan. The Employer's Plan and Trust will terminate upon
the Trustee's return of the Employer's contributions.]

     13.02 AMENDMENT BY EMPLOYER. The Employer has the right at
any time and from time to time:

     (a) To amend this Agreement in any manner it deems necessary or advisable
     in order to qualify (or maintain qualification of) this Plan and the Trust
     created under it under the appropriate provisions of Code Section 401(a);
     and

     (b) To amend this Agreement in any other manner.

     No amendment may authorize or permit any of the Trust Fund (other than the
part which is required to pay taxes and administration expenses) to be used for
or diverted to purposes other than for the exclusive benefit of the Participants
or their Beneficiaries or estates. No amendment may cause or permit any portion
of the Trust Fund to revert to or become a property of the Employer. The
Employer also may not make any amendment which affects the rights, duties or
responsibilities of the Trustee, the Plan Administrator or the Advisory
Committee without the written consent of the affected Trustee, the Plan
Administrator or the affected member of the Advisory Committee. The Employer
must make all amendments in writing. Each amendment must state the date to which
it is either retroactively or prospectively effective.

(A) Code Section 411(d)(6) protected benefits. An amendment (including the
adoption of this Plan as a restatement of an existing plan) may not decrease a
Participant's Accrued Benefit, except to the extent permitted under Code Section
412(c)(8), and may not reduce or eliminate Code Section 411(d)(6) protected
benefits determined immediately prior to the adoption date (or, if later, the
effective date) of the amendment. An amendment reduces or eliminates Code
Section 411(d)(6) protected benefits if the amendment has the effect of either
(1) eliminating or reducing an early retirement benefit or a retirement-type
subsidy (as defined in Treasury Regulations), or (2) except as provided by
Treasury Regulations, eliminating an optional form of benefit. The Advisory
Committee must disregard an amendment to the extent application of the amendment
would fail to satisfy this paragraph. If the Advisory Committee must disregard
an amendment because the amendment would violate clause (1) or clause (2), the
Advisory Committee must maintain a schedule of the early retirement option or
other optional forms of benefit the Plan must continue for the affected
Participants.

     13.03 DISCONTINUANCE. The Employer has the right, at any time, to suspend
or discontinue its contributions under the Plan, and to terminate, at any time,
this Plan and the Trust created under this Agreement. The Plan will terminate
upon the first to occur of the following:

     (a) The date terminated by action of the Employer;

     (b) The dissolution or merger of the Employer, unless the successor makes
     provision to continue the Plan, in which event the successor must
     substitute itself as the Employer under this Plan. Any termination of the
     Plan resulting from this paragraph (b) is not effective until compliance
     with any applicable notice requirements under ERISA.

     13.04 FULL VESTING ON TERMINATION. Upon either full or partial termination
of the Plan, or, if applicable, upon complete discontinuance of profit sharing
plan contributions to the Plan, an affected Participant's right to his Accrued
Benefit is 100% Nonforfeitable, irrespective of the Nonforfeitable percentage
which otherwise would apply under Article V.

     13.05 MERGER/DIRECT TRANSFER. The Trustee may not consent to, or be a party
to, any merger or consolidation with another plan, or to a transfer of assets or
liabilities to another plan, unless immediately after the merger, consolidation
or transfer, the surviving Plan provides each Participant a benefit equal to or
greater than the benefit each Participant would have received had the Plan
terminated immediately before the merger or consolidation or transfer. The
Trustee possesses the specific authority to enter into merger agreements or
direct transfer of assets agreements with the trustees of other retirement plans
described in Code Section 401(a), including an elective transfer, and to accept
the direct transfer of plan assets, or to transfer plan assets, as a party to
any such agreement.

     The Trustee may accept a direct transfer of plan assets on behalf of an
Employee prior to the date the Employee satisfies the Plan's eligibility
conditions. If the Trustee accepts a direct transfer of plan assets, the
Advisory Committee and Trustee must treat the Employee as a Participant for all
purposes of the Plan except the Employee is not a Participant for purposes of
sharing in Employer contributions or Participant forfeitures under the Plan
until he actually becomes a Participant in the Plan.

(A) Elective transfers. The Trustee may not consent to, or be a party to a
merger, consolidation or transfer of assets with a defined benefit plan, except
with respect to an elective transfer, or unless the transferred benefits are in
the form of paid-up individual annuity contracts guaranteeing the payment of the
transferred benefits in accordance with the terms of the transferor plan and in
a manner consistent with the Code and with ERISA. The Trustee will hold,
administer and distribute the transferred assets as a part of the Trust Fund and
the Trustee must maintain a separate Employer contribution Account for the
benefit of the Employee on whose behalf the Trustee accepted the transfer in
order to reflect the value of the transferred assets. Unless a transfer of
assets to this Plan is an elective transfer, the Plan will preserve all Code
Section 411(d)(6) protected benefits with respect to those transferred assets,
in the manner described in Section 13.02. A transfer is an elective transfer if:
(1) the transfer satisfies the first paragraph of this Section 13.05; (2) the
transfer is voluntary, under a fully informed election by the Participant; (3)
the Participant has an alternative that retains his Code Section 411(d)(6)
protected benefits (including an option to leave his benefit in the transferor
plan, if that plan is not terminating); (4) the transfer satisfies the
applicable spousal consent requirements of the Code; (5) the transferor plan
satisfies the joint and survivor notice requirements of the Code, if the
Participant's transferred benefit is subject to those requirements; (6) the
Participant has a right to immediate distribution from the transferor plan, in
lieu of the elective transfer; (7) the transferred benefit is at least the
greater of the single sum distribution provided by the transferor plan for which
the Participant is eligible or the present value of the Participant's accrued
benefit under the transferor plan payable at that plan's normal retirement age;
(8) the Participant has a 100% Nonforfeitable interest in the transferred
benefit; and (9) the transfer otherwise satisfies applicable Treasury
Regulations. An elective transfer may occur between qualified plans of any type.

(B) Distribution restrictions under Code Section 401(k). If the Plan receives a
direct transfer (by merger or otherwise) of elective contributions (or amounts
treated as elective contributions) under a Plan with a Code Section 401(k)
arrangement, the distribution restrictions of Code Sections 401(k)(2) and (10)
continue to apply to those transferred elective contributions.

     13.06 TERMINATION. Upon termination of the Plan, the distribution
provisions of Article VI remain operative, with the following exceptions:

          (1)  if the present value of the Participant's Nonforfeitable Accrued
               Benefit does not exceed $5,000, the Advisory Committee will
               direct the Trustee to distribute the Participant's Nonforfeitable
               Accrued Benefit to him in lump sum as soon as administratively
               practicable after the Plan terminates; and

          (2)  if the present value of the Participant's Nonforfeitable Accrued
               Benefit exceeds $5,000, the Participant or the Beneficiary, in
               addition to the distribution events permitted under Article VI,
               may elect to have the Trustee commence distribution of his
               Nonforfeitable Accrued Benefit as soon as administratively
               practicable after the Plan terminates.

     To liquidate the Trust, the Advisory Committee will purchase a deferred
annuity contract for each Participant which protects the Participant's
distribution rights under the Plan, if the Participant's Nonforfeitable Accrued
Benefit exceeds $5,000 and the Participant does not elect an immediate
distribution pursuant to paragraph (2).

     If this paragraph applies, in lieu of the preceding provisions of this
Section 13.06 and the distribution provisions of Article VI, the Advisory
Committee will direct the Trustee to distribute each Participant's
Nonforfeitable Accrued Benefit, in lump sum, as soon as administratively
practicable after the termination of the Plan, irrespective of the present value
of the Participant's Nonforfeitable Accrued Benefit and whether the Participant
consents to that distribution. This paragraph applies only if: (1) the Plan does
not provide an annuity option; (2) the Plan is a defined contribution plan at
the time of its termination date; and (3) as of the period between the Plan
termination date and the final distribution of assets, the Employer does not
maintain any other defined contribution plan (other than an ESOP).

     The Trust will continue until the Trustee, in accordance with the direction
of the Advisory Committee, has distributed all of the benefits under the Plan.
On each valuation date, the Advisory Committee will credit any part of a
Participant's Accrued Benefit retained in the Trust with its proportionate share
of the Trust's income, expenses, gains and losses, both realized and unrealized.
Upon termination of the Plan, the amount, if any, in a suspense account under
Article III will revert to the Employer, subject to the conditions of the
Treasury Regulations permitting such a reversion. A resolution or amendment to
freeze all future benefit accrual but otherwise to continue maintenance of this
Plan, is not a termination for purposes of this Section 13.06.

     IN WITNESS WHEREOF, the Employer and Trustee have executed this Plan and
Trust as of the 21st day of April, 1999.

                              MILLERS AMERICAN GROUP, INC.

                              By: /S/ DAVID N. THOMPSON
                                  -----------------------------------------
                              Title: President and Chief Executive Officer

                              TRUSTEE

                              EMJAY CORPORATION

                              By: /S/ JEFFREY GANNEN
                                  -----------------------------------------
                              Title: Vice PresidentExhibit 10.12

                                POLICY LIFE CYCLE
                               SERVICES AGREEMENT

      This Policy Life Cycle Services Agreement ("Agreement") is effective as of
the 1st day of May, 1997 ("Effective Date"), by and between Millers Integrated
Claims Resources, Inc. dba MiliRisk, a Texas corporation with principal offices
at 300 Burnett, Fort Worth, Texas 76102 ("MiliRisk") and Millers Casualty
Insurance Company, a Texas corporation, having their principal place of business
at 300 Burnett Street, Fort Worth Texas 76102 ("Customer").

      Whereas, Customer is desirous of MiliRisk providing Policy Life Cycle
Services for Customer as set forth in this Agreement;

      Whereas, MiliRisk wishes to provide such Services for Customer; and

      Whereas, the parties hereto wish to reduce their Agreement to writing.

      Now, therefore, for and in consideration of the premises set forth below
and other good and valuable consideration, the receipt and sufficiency of which
is expressly acknowledged, Customer and MiliRisk hereby agree as follows:

                                   ARTICLE 1. SERVICES

      The "Services" to be performed by MiliRisk are set forth in Exhibit I to
this Agreement.

                                     ARTICLE 2. TERM

2.1      The term of this Agreement shall commence on the Effective Date and
         shall have a "Minimum Term" of 36 full calendar months unless
         terminated earlier pursuant to the provisions of this Agreement. The
         Agreement shall automatically be renewed and extended after the
         conclusion of the Minimum Term for an additional term or terms of 36
         months unless terminated pursuant to the provisions of Article 8.

2.2      The "Implementation Period" shall begin on the Effective Date of this
         Agreement and shall end on the date MiliRisk notifies Customer that
         MiliRisk is capable of receiving all future applications on behalf of
         Customer. During the Implementation Period, MiliRisk shall prepare an
         analysis of the lines of business included within the terms of this
         Agreement. Customer shall assist MiliRisk during such "Implementation
         Period" with the gathering of appropriate data, information,
         background, and other facts as needed by MiliRisk to enable MiliRisk to
         perform the Services enumerated in Exhibit I of this Agreement.

                              ARTICLE 3. DUTIES OF MILIRISK

3.1      During the Implementation Period, MiliRisk shall design, construct, and
         implement the following software systems:

         1.   Processing system to support the Services enumerated in Exhibit I.

         In addition, the Implementation Period will be used to assemble the
         staff, arrange for furniture and fixtures, and prepare for the start of
         business. All procedures required to conduct business as well as the
         requisite staff training will occur during this period.

3.2      MiliRisk shall dedicate the necessary human equipment and computer
         resources to provide and, during the term of this Agreement, will
         provide Customer with the Services enumerated in Exhibit I of this
         Agreement for the Lines of Business and States specified in Exhibit I.

3.3      MiliRisk shall designate an employee to act as liaison with Customer to
         facilitate the provision of the Services.

3.4      MiliRisk shall maintain the confidentiality of data or information
         which is the property of Customer and which is directly accessible to
         MiliRisk in the implementation and performance of the Services.

3.5      MiliRisk shall maintain complete, accurate and orderly underwriting
         books, files, records and accounts of all transactions in accordance
         with generally accepted insurance and accounting practices. MiliRisk
         shall be responsible for the timely remittance of all premiums due
         Customer.

3.6      MiliRisk shall maintain permanent copies of all policies and
         applications and correspondence related to the policies. MiliRisk shall
         not destroy these permanent copies without the written permission of
         the Customer for a period of at least five (5) years from the
         termination date of the applicable policies, or the period specified by
         the applicable state statute regulating preservation of records,
         whichever is longer. MiliRisk may, at its discretion, use magnetic,
         optical, and other types of technology to store such data.

3.7      MiliRisk acknowledges and agrees that Customer, being at risk and
         having ultimate responsibility for the policies to be administered by
         MiliRisk, shall at all times have ultimate discretion with respect to
         all matters pertaining to the policies.

                              ARTICLE 4. DUTIES OF CUSTOMER

4.1      Customer shall provide the data necessary in a timely manner and in a
         format acceptable to MiliRisk for MiliRisk to perform the Services
         defined in Exhibit I of this Agreement. Customer acknowledges that
         delays in delivery of required information will result in a similar
         delay in fulfilling Services.

4.2      Customer acknowledges that MiliRisk assumes no risk or responsibility
         for Customer's claims administration, claim payments or recovery within
         this Agreement.

4.3      Customer will provide MiliRisk with the policy jackets and the
         information and specifications necessary to perform the Services
         defined in Exhibit I of this Agreement, including but not limited to
         Customer's banking institution account information, corporate and
         subsidiary logos (if applicable), style and specifications of printed
         documents such as insurance policies, and all other information and
         specifications necessary to perform the Services.

4.4      Customer shall appoint a Project Manager with sufficient authority
         within Customer's organization to facilitate Customer's role as
         MiliRisk performs the Services enumerated in Exhibit I of this
         Agreement.

                               ARTICLE 5. AUDIT PROVISIONS

5.1      MiliRisk shall maintain records of amounts billable to and payments
         made on behalf of Customer. In addition, MiliRisk shall maintain
         records of the data utilized to perform the Services defined in Exhibit
         I of the Agreement until five years following the termination date of
         the applicable policies, or the period specified by the applicable
         state statute unless such records are earlier returned to Customer.
         MiliRisk agrees to provide reasonable supporting documentation
         concerning any disputed invoice amount to Customer within 15 days after
         Customer provides written notification of the dispute to MiliRisk.
         Customer and an auditor selected by Customer shall have access to all
         such records upon mutually agreed upon prior notice for the purposes of
         audit and verification during normal business hours during the full
         term of this Agreement and during the respective periods in which
         MiliRisk is required to maintain such records. MiliRisk shall provide
         access to its books, records and bank accounts to the insurance
         department of the State of Florida in a form usable by the department.

                               ARTICLE 6. PRICE AND PAYMENT

6.1      Customer agrees to pay Service Rates as specific in Exhibit II hereto.

6.2      Except for Service Rates which are based upon a percentage of direct
         written premium (the minimum of which shall be adjusted in accordance
         with Exhibit II), the Service Rates in Exhibit II hereto may be changed
         effective as of each anniversary of the Effective Date during the
         existence of this Agreement by the percentage increase in the United
         States Consumer Price Index for all Urban Users (CPI-U) published by
         the United States Bureau of Labor Statistics for the immediately
         preceding calendar year. In the event a vendor supplying any service or
         product to MiliRisk required for MiliRisk to provide the Services to
         Customer increases its rates charged to MiliRisk, MiliRisk may increase
         the contracted rates set forth herein to include such increased costs.

6.3      The Service Rates may increase if changes in the Services mutually
         agreed to in writing substantially alter the servicing personnel,
         equipment, or result in the servicing being done on a different system.

6.4      When Customer requests MiliRisk personnel to travel to any location for
         the purpose of performing work under this Agreement, the Customer will,
         in addition to the charges specified for Services, pay MiliRisk for all
         reasonable travel, living and out-of-pocket expenses.

6.5      Customer agrees to pay all tariffs and taxes that are now or may become
         applicable to the Services rendered hereunder, any equipment used by
         MiliRisk solely for Customer communication line, its use, lease,
         operation, control, transportation or value pursuant to this Agreement,
         or as measured by payments made by Customer to MiliRisk under this
         Agreement, or as required to be collected by MililRisk or paid by
         MiliRisk to tax authorities based on this Agreement. This provision
         includes but is not limited to sales, use, and personal property taxes,
         or any other form of tax based on Services performed, equipment used,
         and the communicating or storage of data, but does not include taxes
         based upon the net income of MiliRisk.

6.6      Service fees for Services will be due and payable 15 days after the
         close of a calendar month beginning 15 days after the end of the month
         this Agreement is executed.

6.7      Customer agrees that MiliRisk will have the right to renegotiate the
         Service Fees in the event of statutory, regulatory, or judicial changes
         that require additional activities not contemplated at the inception of
         this Agreement.

                 ARTICLE 7. LICENSE, TRADE SECRET AND PROPRIETARY RIGHTS

7.1      Although MiliRisk from time to time may use its own proprietary
         computer software products in the performance of the Services
         enumerated in Exhibit I of this Agreement, this Agreement does not
         grant a license to Customer for the use of any software products.

7.2      This Agreement grants to Customer no right to possess or reproduce, or
         any other interest in, the computer software programs performing all or
         any part of the Services or their specifications in any tangible or
         intangible medium. Customer may not mortgage, hypothecate, sell,
         assign, pledge, lease, transfer, license or sublicense the computer
         software programs performing all or any part of the Services, nor allow
         any person, firm or corporation to transmit, copy or reproduce the
         computer software programs performing all or any part of the Services
         or their specifications in whole or in part. In the event Customer
         shall come into possession of the computer software programs performing
         all or any part of the Services, Customer shall immediately notify
         MiliRisk and return the computer software programs performing the
         Services and all copies of any kind thereof to MiliRisk upon MiliRisk's
         request.

7.3      Customer promises and agrees not to disclose or otherwise make computer
         software programs performing all or any part of the Services available
         to any person other than employees of Customer required to have such
         knowledge for normal use of them. Customer agrees to obligate each such
         employee to a level of care sufficient to protect the computer software
         programs performing all or any part of the Services from unauthorized
         disclosure. THE OBLIGATION OF CUSTOMER UNDER THIS ARTICLE SHALL
         CONTINUE AFTER THIS AGREEMENT IS TERMINATED.

7.4      MiliRisk warrants and represents that it owns, or is licensed with
         respect to, all software it will employ in the performance of this
         Agreement. In the event this Agreement is terminated, MiliRisk will
         grant a license upon terms and conditions to be set forth in a
         Licensing Agreement to Customer and/or Clarendon to use the software
         which MiliRisk employs in the performance of this Agreement to the
         extent MiliRisk is not otherwise prohibited from doing so by contract
         or by operation of law. MiliRisk shall use its best efforts to deliver
         the software, as well as all necessary manuals, to the Customer
         immediately upon delivery of data to the Customer.

                                  ARTICLE 8. TERMINATION

8.1      Either party may terminate this Agreement at the expiration of the
         Minimum Term set forth in Section 2.1, provided the other party
         receives at least six (6) months prior written notice of termination.
         Termination without cause during any renewal term would also require
         six months notice.

8.2      Either party may terminate this Agreement upon breach by the other
         party of any one or more of the terms and conditions of this Agreement
         or the related Exhibits, provided that the party in breach is notified
         in writing by the other party of the breach and the breach is not cured
         or a satisfactory resolution agreed upon in writing within thirty (30)
         days of such written notification, or if such breach is non-monetary
         and is of such a nature that it cannot reasonably be cured within such
         notice period, if the breaching party has not within such time
         commenced to cure same and does not diligently continue to and actually
         cure same within a reasonable period thereafter. The terms and
         conditions of MiliRisk referred to in this Section 8.2 shall include,
         but shall not be limited to:

         (a)   the obligation to deposit, report and remit premiums;

         (b)   the obligation to remit return premiums to insureds when due;

         (c)   the obligation to process all policies, endorsements, and notices
               of cancellation or non-renewal pursuant to Customer's
               underwriting guidelines or other instructions;

         (d)   the obligation to observe and comply with applicable laws,
               regulations, rules and rates affecting the transaction of
               business hereunder; and

         (e)   the obligation to provide any other Services under this
               Agreement.

8.3      In the event either party makes a general assignment for the benefit of
         creditors or files a voluntary petition in bankruptcy or petitions for
         reorganization or arrangement under the bankruptcy laws, or if a
         petition in bankruptcy is filed against either party and remains
         undismissed for a period of thirty (30) days, or if a receiver or
         trustee is appointed for all or any part of the property and assets of
         either party, the other party may terminate the Agreement immediately.

8.4      Rights Upon Termination.  Upon expiration or termination of this
         Agreement:

         (a)   The obligations of the Customer and MiliRisk to the date of
               termination shall be discharged promptly.

         (b)   MiliRisk shall promptly return to the Customer any policies,
               forms or other supplies imprinted with the Customer's or
               Clarendon's name, regardless of who incurred the cost for same.

         (c)   If MiliRisk is unable, or refuses, to run off the in-force
               policies, or if the Customer elects to run off such policies
               itself or through its designee, MiliRisk shall promptly provide
               the Customer, without charge, with a tape back-up of all data
               files (the "Data").

         (d)   In any proceeding brought by the Customer to recover premiums or
               return premiums or other funds due hereunder to the Customer or
               insureds under the policies (hereinafter called "trust funds"),
               MiliRisk shall be obligated to account on its own records for
               such trust funds and to pay all sums for which it cannot account.
               In any such proceeding it shall be conclusively presumed that
               MiliRisk is liable for trust funds which have not been timely
               paid, and MiliRisk waives (i) any right it may have to assert any
               counterclaim, crossclaim, or set-off of any kind in the
               proceeding, and (ii) any claim or defense based on or relating to
               its use of the Customer's reporting procedures as provided for in
               this Agreement, or any modification thereof. MiliRisk shall
               retain the right to bring any separate proceeding it deems
               appropriate to recover on any claims it may have, as a creditor
               or otherwise, but the pendency of any such proceeding shall not
               delay, hinder or defeat the Customer's right to promptly recover
               any trust funds then due or to levy upon any judgment therefore.

                     ARTICLE 9. LIMITATION OF LIABILITY AND REMEDIES

9.1      If data is processed in error due to an error or defect in the Services
         provided by MiliRisk, then upon MiliRisk receiving notice of such error
         or defect, MiliRisk shall reprocess such data without charge to
         Customer.

9.2      MiliRisk shall indemnify, protect, defend and hold Customer, its
         officers, directors, shareholders and employees harmless from and
         against any and all losses, damages, liabilities, fines, settlements,
         penalties and judgments (including reasonable costs and attorney's
         fees) (herein "Damages") arising out of or resulting from the
         negligent, willful or intentional acts of MiliRisk performed in
         connection with this Agreement or arising from a breach of this
         Agreement by MiliRisk. Customer shall indemnify, protect, defend and
         hold MiliRisk, its officers, directors, shareholders and employees
         harmless from and against any and all Damages arising out of or
         resulting from the negligent, willful or intentional acts of Customer
         performed in connection with this Agreement or arising from a breach of
         this Agreement by Customer. This indemnity shall survive the earlier
         expiration or termination of this Agreement.

9.3      MiliRisk's liability to Customer for Damages arising from errors and
         defects in performing the Services (whether the damage is based in tort
         or contract, law or equity) is limited to an amount not to exceed the
         usual and customary charges paid to MiliRisk under this Agreement in
         any one month of this Agreement plus costs and attorney's fees as
         provided in Section 10.11. Any breach of this Agreement which does not
         result in or constitute a termination or repudiation of this Agreement,
         Customer's liability to MiliRisk for Damages is limited to an amount
         not to exceed the usual and customary charges paid to MiliRisk under
         this Agreement in any one month of this Agreement plus costs and
         attorney's fees as provided in Section 10.11.

9.4      Customer's remedies and MiliRisk's liability for breaches of this
         Agreement and errors or defects in the delivery of Services are limited
         to the remedies and liabilities set forth in Sections 8.2, 9.1, 9.2 and
         9.3 of this Agreement. MiliRisk's remedies and Customer's liability for
         breaches of this Agreement are limited to the remedies and liabilities
         set forth in Sections 8.2, 9.2 and 9.3 of this Agreement.

                                   ARTICLE 10. GENERAL

10.1     The parties shall not be liable or deemed to be in default for any
         delay or failure in performance under this Agreement or interruption of
         Service resulting, directly or indirectly, from acts of God, civil or
         military authority, labor disputes, shortages of suitable parts,
         materials, labor or transportation or any similar cause beyond the
         reasonable control of the parties.

10.2     Customer and MiliRisk agree that, while this Agreement is in effect,
         neither will directly or indirectly induce any employee of the other to
         terminate his or her employment; nor will either, without prior written
         consent of the other, offer employment to any employee of the other or
         to former employees during the six (6) month period immediately
         following such employee's termination.

10.3     All notices which are required to be given or submitted pursuant to
         this Agreement shall be in writing and shall be either delivered in
         person or sent by certified mail, return receipt requested, to the
         address set forth herein or to such other address as the parties may
         from time to time designate in writing for such purposes. Notices shall
         be deemed to have been given at the time when personally delivered or,
         if mailed in a certified post-paid envelope, upon the fifth day after
         the date such notice shall be postmarked. All notices to MiliRisk shall
         be addressed to the attention of the Chief Financial Officer.

10.4     The parties covenant and promise not to disclose the terms and
         conditions of this Agreement to any third party unless expressly agreed
         to by the parties. Notwithstanding the foregoing, the parties agree
         that disclosure may be made to any auditors, regulators, carriers, or
         reinsurers on a need to know basis only without prior consent.

10.5     This Agreement and any Exhibits made a part hereto: (a) constitute the
         entire Agreement between the parties and supersede and merge any and
         all prior discussions, representations, negotiations, correspondence,
         writings and other agreements and together state the entire
         understanding and Agreement between MiliRisk and Customer with respect
         to the Services described; (b) may be amended or modified only in a
         written instrument agreed to and signed by MiliRisk and Customer; and
         (c) shall be deemed to have been entered into and executed in the State
         of Texas and shall be construed, performed and enforced in all respects
         in accordance with the laws of that state. For purposes of venue, this
         Agreement is performable in Tarrant County, Texas.

10.6     Neither party hereto shall be deemed to have waived any rights or
         remedies accruing to it hereunder unless such waiver is in writing and
         signed by such party. No delay or omission by either party hereto in
         exercising any right shall operate as a waiver of said right on any
         future occasion. All rights and remedies hereunder shall be cumulative
         and may be exercised singularly or concurrently.

10.7     The descriptive headings of this Agreement are intended for reference
         only and shall not affect the construction or interpretation of this
         Agreement.

10.8     Wherever the singular of any term is used herein it shall be deemed to
         include the plural wherever the plural thereof may be applicable.

10.9     The parties shall not assign this Agreement or any of its rights
         hereunder without the prior written consent of the other party which
         consent shall not be unreasonably withheld unless the proposed
         assignment is to a competitor of the other party.

10.10    If any provision of this Agreement or any Exhibit hereto or the
         application thereof to any party or circumstances shall, to any extent,
         now or hereafter be or become invalid or unenforceable, the remainder
         of this Agreement shall not be affected thereby and every other
         provision of this Agreement shall be valid and enforceable to the
         fullest extent permitted by law.

10.11    In the event of any action between Customer and MiliRisk seeking
         enforcement of any of the terms and conditions of this Agreement, the
         prevailing party in such action shall be awarded its reasonable costs
         and expenses, including its court costs and reasonable attorney's fees.

10.12    The parties hereto are independent contractors of one another, and they
         should not in any instance be construed as partners or joint venturers.

      MILIRISK AND CUSTOMER CERTIFY BY THEIR UNDERSIGNED AUTHORIZED AGENTS THAT
THEY HAVE READ THIS AGREEMENT, INCLUDING ALL EXHIBITS HERETO, AND AGREE TO BE
BOUND BY THEIR TERMS AND CONDITIONS.

EXECUTED to be effective the 1st day of May, 1997.

Millers Integrated Claim                  Millers Casualty Insurance
  Resources, Inc.                         Company

By: /S/ JEFFREY W. ROBINSON               By: /S/ JOY J. KELLER
    ---------------------------               -----------------------------
Name: Jeffrey W. Robinson                 Name: Joy J. Keller
Title: Vice President                     Title: Executive Vice President

<PAGE>

                                    EXHIBIT I

                                     TO THE

                      POLICY LIFE CYCLE SERVICES AGREEMENT

                                 BY AND BETWEEN

                                    MILIRISK

                                       AND

                       MILLERS CASUALTY INSURANCE COMPANY

A.    SERVICES

During the term of this Agreement, MiliRisk shall provide the Policy Life Cycle
Services defined below for the Lines of Business (Section B of this Exhibit I)
for the States specified (Section C of this Exhibit I) written by or through
Customer. MiliRisk will, in accordance with guidance and direction provided by
the Customer, provide all Policy Life Cycle Services and general management of
these Services described herein for the subject business as follows:

1.    MiliRisk will provide the technical and administrative services to support
      the acquisition of policies.

2.    MiliRisk will provide the necessary functions to satisfy the Florida
      Insurance Department instructions as to the processes required by the
      Customer.

3.    Expert system rules will be developed and provided to incorporate the
      Customer's desired risk profiles.

4.    Processing will issue the Customer's policies, process renewals,
      cancellations, and reinstatements. MiliRisk will use such non-renewal or
      cancellation notices as may be required by Policy wording or regulatory
      authority.

5.    Invoices will be processed for additional premiums and renewal bills.

6.    Refunds will be processed for return premiums.

7.    Non-underwriting inquiries for agents, insureds, and other relevant third
      parties (mortgagees) will be handled on behalf of the Customer.

8.    Data processing support for policy processing will be provided which will
      include imaging of documents, data entry, editing, expert system
      underwriting, electronic workflow, rating, coding, reporting, accounting,
      and maintenance of policy records.

9.    The necessary services to insure personnel assigned to support the
      Customer are provided with the necessary space, furniture, fixtures,
      electrical power, computer connections, telephones, and other required
      assets to support the Services.

10.   Mailing services will mail all necessary policy documents and promotional
      material/marketing items to relevant parties.

11.   Customer billing will be supported through direct bill. Direct premiums
      will be submitted through lockbox technology.

12.   Accounting services will be provided for premiums by receiving and
      distributing premiums, maintaining trust accounts, accounts and paying
      agent commissions, in accordance with the Customer's obligations including
      but not limited to:

     a.   Premium Bank Account. Promptly upon receipt thereof, MiliRisk shall
          deposit all premiums and other funds collected for business written
          under this Agreement into a deposit-only bank account to be
          established and controlled by the Customer (the "Premium Bank
          Account"). Until such deposit is made, MiliRisk shall hold all premium
          and return premium in a segregated account and shall be deemed to have
          a fiduciary responsibility to the Customer to turn over such funds to
          Customer.

     b.   Operating Account. Customer shall establish and fund a separate bank
          account which MiliRisk may draw upon to pay return premium due
          policyholders (hereinafter called the "Operating Account"), MiliRisk
          shall reconcile all disbursements from the Operating Account each
          month by type and amount of disbursement (e.g., return premium,
          commissions due to or from Agents) and furnish a copy to the Customer.

     c.   Reports. All reports and reconciliations to be provided to the
          Customers under this Agreement (whether in hard copy or maintained on
          computers) shall be forwarded within seven (7) business days after the
          end of each month. The electronic files maintained by MiliRisk shall
          be transferred as frequently as reasonably requested by the Customer.
          Upon the Customer's request, MiliRisk shall furnish updated copies of
          its computer base maintained in support of business written under this
          Agreement. The transfer of this data shall be in a format acceptable
          to the Customer and readable on their respective computer systems. The
          reports shall include, but not be limited to, information and
          statistical data (i) required by Insurance Services Office ("ISO"),
          and (ii) necessary for Customer to prepare any reports required by the
          National Association of Insurance Commissioners ("NAIC"), or (iii)
          other reports reasonably requested to monitor and evaluate the subject
          business (the "Premium Reports").

12.   Commission Handling. The MiliRisk Servicing Office will calculate and pay
      commissions to the producer on Customer's behalf or will invoice and
      receive the return of commissions from the producer on return premium
      transactions; the MiliRisk Servicing Office will prepare a magnetic tape
      of commission data for Customer to prepare Federal 1099 tax statements for
      commissions paid to producers.

13.   Policyholder Service. The MiliRisk Servicing Office will handle
      non-underwriting questions from policyholders/insureds and producers
      concerning policy/endorsement issuance or billing.

14.   Data Access/Reporting to Customer. The MiliRisk Servicing Office will
      provide policy, premium and payment information as set forth in Exhibit
      III and on-line access to the policy master file on Florida homeowners and
      dwelling policies.

15.   MiliRisk shall establish and maintain written operational procedures to
      handle all business related to the Policies.

16.   Additional reports or modifications to agreed upon reports will be charged
      to the Customer on a time and materials basis utilizing the appropriate
      mix of service personnel required to perform the modifications or produce
      new reports. Rates for such personnel are listed in Exhibit II.

B.    AUTHORIZED LINES OF BUSINESS:

      Homeowners (HO3).

C.    AUTHORIZED STATES:

      Florida.

D.    LOCATION OF PROVISION OF SERVICES:

      MiliRisk shall provide the Services defined above at the MiliRisk service
      center in Fort Worth.

<PAGE>

                                   EXHIBIT II

                                  SERVICE RATES

CONSULTANTS       $125.00 per hour

PROGRAMMERS $125.00 per hour

POLICY LIFE CYCLE SERVICES
      5.6% of Direct Written Premium* subject to a $50.51 per policy minimum.**
      At the end of each month, beginning on the effective date hereof, an
      adjustment will be made if the number of policies issued multiplied by the
      per policy minimum exceed 5.6% of direct written premium for the same
      period.

BILLING FEES
      Installment fees shall be retained by MiliRisk. NSF fees shall be retained
      by MiliRisk.

SPECIAL FEES
      Processing system modifications will be charged to the Customer on a time
      and material basis utilizing the appropriate mix of service personnel
      required to perform the modification. Additional reports or modifications
      to agreed upon reports will also be charged to the Customer on a time and
      materials basis utilizing the appropriate mix of service personnel
      required to perform the modifications or produce reports. Hourly rates for
      such personnel are listed above.

TRAVEL

      Customer will reimburse MiliRisk for all travel necessary for work
      performed under this agreement.

IMPLEMENTATION PERIOD
      $500,000 for design, construction, and implementation of software systems
      to support the services described under this agreement.

*     Direct written premium by Millers Casualty Insurance Company for the
      authorized lines of business in the authorized states by or through
      Customer which is not reduced for reinsurance ceded.

**    Effective July 1, 1998 and annually on July 1st thereafter, the per policy
      minimum shall be adjusted by the percentage change in the US CPI for all
      urban users (CPI-U) published by the US Bureau of Labor Statistics for
      immediately preceding calendar year.

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