Document:

Lincoln National Corporation

 

Exhibit 10 (f)

LINCOLN NATIONAL CORPORATION

EXECUTIVE DEFERRED COMPENSATION PLAN FOR EMPLOYEES

Amended and Restated Effective August 1, 2002

This Lincoln National Corporation Executive Deferred Compensation Plan for
Employees has been established and is maintained by Lincoln National
Corporation (“LNC”).

Section 1

Definitions

The following definitions are provided for key terms contained within this
document:

	 	1.01.	 	Account. The term “Account” refers to a separate deferred
compensation account established by the Employer in the name of each
Participant.
	 
	 	1.02.	 	Beneficiary. The word “Beneficiary” refers to an individual
designated by the Participant to receive certain benefits enumerated in
this Plan.
	 
	 	1.03.	 	Benefits Administrator. The “Benefits Administrator” shall be the
LNC Senior Vice President of Human Resources or any successor appointed
by the Chief Executive Officer of LNC. The Benefits Administrator
shall head the Plan’s Administrative Committee and determine its
membership.
	 
	 	1.04.	 	Bonus. The term “Bonus” refers to an amount calculated by
reference to the LNC Incentive Compensation Plan or, as determined by
the Benefits Administrator, any bonus paid by an Employer.
	 
	 	1.05.	 	Cause. “Cause” means (as determined by LNC in its sole
discretion): (1) a conviction of a felony, or other fraudulent or
willful misconduct by a Participant that is materially and demonstrably
injurious to the business or reputation of LNC, or (2) the willful and
continued failure of a Participant to substantially perform
Participant’s duties with LNC or a Subsidiary (other than such failure
resulting from incapacity due to physical or mental illness), after a
written demand for substantial performance is delivered to the
Participant by the Participant’s manager which specifically identifies
the manner in which the manager believes that the Participant has not
substantially performed the Participant’s duties.
	 
	 	1.06.	 	Change in Control. A “Change in Control” means that LNC has had a
change of control as that term is defined in the LNC Executives’
Severance Benefit Plan, as in effect immediately prior to the Change in
Control. This definition shall always be identical to the definition
of “Change in Control” contained in the LNC Executives’ Severance
Benefit Plan (or any successor plan). Any amendment of the definition
contained in the LNC Executives’ Severance

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	 	 	 	Benefit Plan (or any successor plan) shall be deemed an amendment of
the definition of Change in Control contained in this Plan.
	 
	 	1.07.	 	Compensation. For purposes of the Plan, “Compensation” means the
basic cash compensation paid or payable to a Participant by the
Employer at regular intervals, plus the amounts by which such
compensation is reduced pursuant to the Participant’s voluntary
election, but excluding bonuses, overtime earnings, service awards, and
other special compensation. As determined by the Benefits
Administrator, Compensation shall also include certain first-year and
other commissions reported on IRS Form W-2.
	 
	 	1.08.	 	Deferrals. The word “Deferrals” refers to the amount that a
Participant specifies in his or her Election to defer pursuant to the
terms and conditions of this Plan.
	 
	 	1.09.	 	Election. The term “Election” refers to the act of the
Participant of stating in writing that he or she intends to participate
in the Plan.
	 
	 	1.10.	 	Employer(s). The term “Employer” when used in the singular refers
to LNC or any individual Subsidiary and when used in the plural
(“Employers”) refers to LNC and all subsidiaries collectively.
	 
	 	1.11.	 	401(k) Plan. The phrase “401(k) Plan” refers to the Lincoln
National Corporation Employees’ Savings and Profit-Sharing Plan.
	 
	 	1.12.	 	Hardship. “Hardship” shall mean an unforeseeable emergency to the
Participant resulting from a sudden and unexpected illness or accident
of the Participant or of a dependent (as defined in Section 152(a) of
the Internal Revenue Code of 1986, as amended) of the Participant, loss
of the Participant’s property due to casualty, or other similar
extraordinary and unforeseeable circumstances arising as a result of
events beyond the control of the Participant.
	 
	 	1.13.	 	Insider. “Insider” means an individual subject to the short-swing
profit recovery provisions of Section 16 of the Securities Exchange Act
of 1934.
	 
	 	1.14.	 	LNCC. “LNCC” means the Lincoln National Corporation Compensation
Committee constituted as described in the LNC Bylaws.
	 
	 	1.15.	 	Match. The term “Match” refers to a credit to the Participant’s
Account made by the Employer equal to (i) six percent (6%) of the
Participant’s Compensation and Bonus (up to $100,000 and fifty percent
(50%) thereafter) for such year multiplied by the percentage determined
under the 401(k) Plan for such calendar year representing the Employer
contribution, less (ii) the actual Employer contribution to the 401(k)
Plan pursuant thereto for such calendar year, less (iii) any amount the
Employer decides in its sole discretion

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	 	 	 	to pay directly to the Participant. If the Participant becomes
eligible for the 401(k) Plan after the first payroll period of the
year, the Match will be based only on the Compensation and Bonus (up
to $100,000 and 50% thereafter) paid during or after the payroll
period in which he or she becomes eligible.
	 
	 	1.16.	 	Match Units. “Match Units” means phantom stock Units allocated
pursuant to the Match.
	 
	 	1.17.	 	Paid Units. “Paid Units” means phantom stock Units that the
Participant has acquired pursuant to deferrals made by the Participant
under this Plan.
	 
	 	1.18.	 	Participant. The word “Participant” refers to an employee who is
a member of a select group of management or highly compensated
employees of the Employers who has been designated by an Employer as
eligible to participate in the Plan.
	 
	 	1.19.	 	Plan. The word “Plan” refers to this Lincoln National Corporation
Executive Deferred Compensation Plan for Employees, including
Appendixes.
	 
	 	1.20.	 	Subsidiary. The term “Subsidiary” means any corporation of which
fifty percent (50%) or more of the voting stock is owned, directly or
indirectly, by LNC. As determined by the Benefits Administrator, a
corporation may be deemed to be a Subsidiary even if such percentage is
less than fifty percent (50%).
	 
	 	1.21.	 	Units. “Units” means phantom stock Units, including Match Units,
Paid Units, Unpaid Units, and Vested Units.
	 
	 	1.22.	 	Unpaid Units. “Unpaid Units” means phantom stock Units awarded to
the Participant pursuant to the LNC Incentive Compensation Plan (rather
than acquired pursuant to deferrals) that are subject to forfeiture.
	 
	 	1.23.	 	Vested Units. “Vested Units” are phantom stock Units awarded to
the Participant pursuant to the LNC Incentive Compensation Plan (rather
than acquired pursuant to deferrals) that are no longer subject to
forfeiture.

Section 2

Eligibility, Participation and Disbursements

This Plan is maintained by Employers for the benefit of a select group of
management and highly compensated employees. Pursuant to the Plan, eligible
employees may elect to participate and receive disbursements.

	 	2.01.	 	The Benefits Administrator shall have discretion to determine the
eligibility of employees to participate in this Plan; provided,
however, that in order to be

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	 	 	 	eligible, the employee must be a member of a select group of
management or highly compensated employees of an Employer.
	 
	 	2.02.	 	Under terms and conditions provided herein (including Appendixes
hereto), each eligible employee may become a Participant by (a)
electing to defer payment of Compensation, Bonus or both, (b) receiving
a grant of Unpaid Units, or (c) receiving a special employer credit
under subsection 2.05.
	 
	 	2.03.	 	Subject to the terms of this Plan, each Participant and the
Employers may make the following types of annual Deferrals and Matches:

	 	a.	 	Each Participant may elect to defer a portion of his
or her Compensation for a calendar year, not to exceed seventy
percent (70%).
	 
	 	b.	 	The Employer shall provide a Match if (i) the
Participant has made “pre-tax contributions” to the 401(k) Plan
in the maximum amount permitted under its terms for a calendar
year, (ii) such contributions (for years after 1999) equal at
least six percent (6%) of such Participant’s eligible
compensation under the 401(k) Plan, and (iii) under this Plan,
the Participant defers (for years after 1999) at least six
percent (6%) of his or her Compensation and Bonus (up to
$100,000 and 50% thereafter), either from the beginning of the
calendar year or after such maximum amount under the 401(k) Plan
shall have been contributed. The Match shall be deemed to be
invested in LNC Phantom Stock; except that for years after 2000,
only the matching amount, if any, in excess of $0.50 on the
dollar will be deemed to be so invested.
	 
	 	c.	 	The Participant may elect to defer a specified amount
of Bonus that may be earned by the Participant during the
subsequent calendar year and which is paid after the close of
the calendar year to which the election relates; except that for
any Bonus payable for years after 2000, the Participant may
elect before September 1 of a year to defer a specified amount
of his or her Bonus that may be earned that year and may be paid
during the subsequent calendar year.
	 
	 	d.	 	To the extent that a Participant who participates in
the 401(k) Plan reaches the contribution limit thereunder, he or
she may elect to defer the additional amounts that otherwise
would have been contributed to the 401(k) Plan into this Plan.

	 	2.04.	 	The Participant shall file an Election with the Employer in the
form specified by the Benefits Administrator, which form shall specify
the timing and amount of any Deferrals (of Compensation, Bonus or both)
under the Plan. For Deferrals of Compensation, the Participant shall
file the Election prior to earning the Compensation, effective for
payroll periods in the next calendar year; except that a newly eligible
Participant may file an Election within thirty

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	 	 	 	(30) days of becoming eligible, effective for prospective payroll
periods. An Election shall be irrevocable for any calendar year;
provided, however, that in the case of a Hardship withdrawal from the
401(k) Plan (or any defined contribution plan of Delaware Management
Holdings, Inc. or its subsidiaries), the Participant’s Election shall
be automatically revoked under this Plan beginning with the first day
of the next regularly scheduled payroll period and for the remainder
of the calendar year and the entire calendar year immediately
thereafter.
	 
	 	2.05.	 	If a Deferral, Match or special employer credit is made for any
calendar year, the Employer shall establish an Account in the name of
the Participant, to which shall be credited all such Deferrals, Matches
and credits made on behalf of such Participant. Special employer
credits may have a vesting schedule and such other terms as are
determined by the Benefits Administrator. The Employer shall also
credit such Account with earnings that would otherwise accrue if the
Account were actually invested in the investment options selected by
the Participant from among the options offered from time to time by the
Employer (“phantom investments”); provided, however, that any expenses
incurred by an Employer (including expenses for Federal and State
income taxes) in connection with such Participant’s Account may be
charged against the Participant’s Account. Additionally, the Employer
makes the following representations concerning the phantom investments
available under the Plan:

	 	a.	 	Due care will be taken to credit Deferrals and
Matches in proper proportions to sub-accounts for the phantom
investments selected by the Participant.
	 
	 	b.	 	The phantom investments available under this Plan are
those set forth in Appendix A, including, but not limited to,
phantom stock Units of LNC common stock (“phantom stock Units”).
	 
	 	c.	 	With respect to phantom stock Units (and effective
September 30, 1999), actual shares of LNC common stock will be
issued in settlement when the Participant’s Account is actually
paid to him or her. Before such settlement, no voting or other
rights of any kind associated with the ownership of LNC common
stock shall inure to any Participant whose Account is credited
with phantom stock Units.
	 
	 	d.	 	With respect to the other phantom investments
available under the Plan, Participants have no rights to any
assets of any funds used to determine the value of Accounts.
	 
	 	e.	 	Subject to Section 3.01(b), Participants may
reallocate phantom investments under conditions prescribed by
the Benefits Administrator. LNC reserves the right to eliminate,
change and add phantom investments

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	 	 	 	at any time. LNC is under no obligation to offer any particular
phantom investment option.

	 	2.06.	 	The Participant’s Account shall be disbursed in accordance with
Appendix A, as determined in the sole discretion of the Benefits
Administrator. Effective September 30, 1999, a Participant’s Account
will be paid in the form of (a) shares of LNC common stock, to the
extent the Account consists of LNC phantom stock Units (with fractional
Units paid in cash); and (b) cash, to the extent the Account is
allocated to other phantom investments. In the case of a Participant
providing services to an Employer in a country other than the United
States, the Account shall be disbursed as determined in the sole
discretion of the Benefits Administrator.
	 
	 	2.07.	 	A Participant may request an immediate, accelerated distribution
from his or her Account in the event such Participant has incurred a
severe financial Hardship. Payments under this Plan for a severe
financial Hardship will not be made to the extent that such Hardship is
relieved through insurance proceeds, liquidation of the Participant’s
assets (only to the extent that such liquidation would not itself cause
a severe financial Hardship) or by cessation of Deferrals under this
Plan. Payments for severe financial Hardship under this Plan are
limited to the extent necessary to comply with the standards set forth
in Treas. Reg. Section 1.457-2. The Benefits Administrator, in his sole
discretion, shall determine whether the Participant has incurred a
severe financial Hardship and may grant the immediate, accelerated
distribution of all, or a portion of, the amounts then credited to the
Participant’s Account; provided, however, that such distribution shall
not exceed the amount necessary for such Participant to alleviate the
severe financial Hardship. If a Participant is an Insider, then such
Participant is not eligible for Hardship withdrawals from this Plan.
	 
	 	2.08.	 	The Participant may designate a Beneficiary to receive amounts
payable to him or her under this Plan in the event of death. The
Participant may revoke or change a Beneficiary designation and name a
new Beneficiary by filing a written notice of revocation or other
notice of change of Beneficiary, in accordance with rules or
information provided by the Benefits Administrator.
	 
	 	2.09.	 	Interests in this Plan cannot and shall not be transferred,
assigned, pledged or encumbered. Prior to the time payment is actually
made to the Participant or his or her Beneficiary, such Participant or
Beneficiary shall have no rights by way of anticipation or otherwise to
assign or dispose of any interest under this Plan.
	 
	 	2.10.	 	Eligible employees of Delaware Management Holdings, Inc. (“DMH”)
or its subsidiaries who become Participants are referred to in this
subsection as “DMH Participants.” In the event that a DMH
Participant’s Deferral of Compensation under the Plan causes a
reduction in the amount that would

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	 	 	 	have otherwise been contributed to the Delaware Management Company
Employee Profit Sharing Plan or any successor thereto (“Delaware
Plan”), an amount equal to such reduction shall be credited to this
Plan as soon as practicable after the contribution is made to the
Delaware Plan. The Accounts of eligible DMH Participants shall be
credited with an amount equal to (i) seven and one-half percent
(71/2%) of the Participant’s Compensation and Bonus (up to $100,000
and 50% thereafter) for the calendar year, less (ii) the actual
Employer contribution to the Delaware Plan pursuant thereto for such
calendar year, less (iii) any amount the Employer decides in its sole
discretion to pay directly to the Participant.

Section 3

Administration of Phantom Stock Units

	 	3.01.	 	Administration of Match Units, Paid Units and Vested Units.

	 	a.	 	General. The administration of the Match Units, Paid
Units and Vested Units shall be done in accordance with rules
and definitions that the Benefits Administrator shall in his or
her absolute discretion develop from time to time. The Benefits
Administrator may delegate his or her responsibilities to other
persons, or retain the services of lawyers, accountants, or
other outside third parties to assist with the administration of
the Plan.
	 
	 	b.	 	Restrictions on Transfers. A Participant may transfer
amounts out of other phantom investments and into Units pursuant
to an election made during a thirty (30) day window period
following the release of either a quarterly report of earnings
of LNC or the annual report to shareholders; provided, however,
that an Insider may transfer amounts from other deemed phantom
investments into Units only if it is determined that such
transfer will not result in a violation of Section 16 of the
Securities Exchange Act of 1934. After November 5, 1999,
Participants may not transfer amounts out of Units (Participants
formerly could transfer amounts out of Units and into other
deemed phantom investments pursuant to an election made prior to
November 6, 1999).

	 	3.02.	 	Administration of Unit Grants. The LNCC has full and complete
authority in its discretion to grant awards of Unpaid Units pursuant to
the LNC Incentive Compensation Plan, to be credited to Participant
Accounts under this Plan. The LNCC shall determine the terms and
conditions pertaining to such awards.
	 
	 	3.03.	 	Phantom Dividends on Units. To the extent dividends are paid by
LNC on common stock of the same class as the Units, Participants will
be credited with phantom dividends. Phantom dividends shall be
calculated, on each dividend payment date, as an amount equal to the
product of the dividend paid

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	 	 	 	on a share of common stock multiplied by the number of Units as of
the record date. Any dividends on Unpaid Units are subject to the
terms and conditions pertaining to such awards.
	 
	 	3.04.	 	Determination of Price for Units. The value of a Unit shall be
equal to the final sales price quoted by the New York Stock Exchange
Composite Listing of a share of LNC common stock of the same class as
the Units on the business day on which the calculation is made.
	 
	 	3.05.	 	Changes in Capital and Corporate Structure. In the event of any
change in the outstanding shares of LNC common stock by reason of an
issuance of additional shares, recapitalization, reclassification,
reorganization, stock split, reverse stock split, combination of
shares, stock dividend or similar transaction, the number of phantom
stock Units held by Participants under the Plan shall be
proportionately adjusted, in an equitable manner. The foregoing
adjustment shall be made in a manner that will cause the relationship
between the aggregate appreciation in outstanding common stock and
earnings per share of LNC and the increase in value of each phantom
stock Unit granted hereunder to remain unchanged as a result of the
applicable transaction.
	 
	 	3.06.	 	Voting. Participants shall not be entitled to any voting rights
with respect to LNC common stock because their Accounts contain Match
Units, Paid Units, Unpaid Units or Vested Units.
	 
	 	3.07.	 	No Assignment. Units cannot be assigned, transferred, pledged or
otherwise encumbered.

Section 4

Miscellaneous

	 	4.01.	 	This Plan does not and is not intended to create a contract of
employment. The provisions of this Plan shall not limit the right of
the Employer to discharge the Participant nor limit the right of the
Participant to voluntarily terminate from the service of the Employer.
	 
	 	4.02.	 	The rights of the Participant under this Plan (as well as any
right of his or her Beneficiary or estate) shall be solely those of an
unsecured general creditor of the Employer and such rights shall not
constitute an interest in any specific asset of the Employer. LNC may
establish one or more “rabbi trusts” in connection with the Plan,
provided that such trusts shall not be deemed to cause the Plan to be
anything other than unfunded for purposes of the Internal Revenue Code
of 1986, as amended, and the Employee Retirement Income Security Act of
1974, as amended.
	 
	 	4.03.	 	The Plan shall be administered by the Benefits Administrator, who
shall have complete discretion to interpret the Plan, resolve issues
pertaining to Plan

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	 	 	 	eligibility, determine benefits payable under the Plan and take
whatever action that he believes is necessary or desirable for such
administration, including but not limited to (a) establishing
administrative rules consistent with the provisions of this Plan, (b)
delegating his responsibilities to other persons, (c) retaining the
services of lawyers, accountants or other third parties to assist
with the administration of the Plan, (d) making equitable adjustments
under the Plan (including retroactive adjustments) to correct
mathematical, accounting or factual errors made in good faith by the
Employer or a Participant (and any such adjustments will be final and
binding on all persons), and (e) directing Employers to deduct from
all Accounts, payments and distributions under the Plan any federal,
state or local taxes or such other amounts as may be required by law
to be withheld (alternatively, the Benefits Administrator may charge
each Participant a flat fee based upon the amount of money deferred
pursuant to the Plan, for purposes of covering any such taxes or
other amounts).
	 
	 	4.04.	 	LNC retains the right to amend this Plan prospectively at any
time. This Plan may be amended by action of the Board at a meeting held
either in person or by telephone or other electronic means, or by
unanimous consent in lieu of a meeting. The Board may delegate this
amendment power to an officer of LNC or committee of the Board, in
whole or in part, by resolution adopted by the Board. Pursuant to
Resolution Number 1467 of the Board, adopted January 11, 1995, the
Chief Executive Officer of LNC has been authorized to make any
modification to this Plan if such modification is (1) in the opinion of
counsel, required by local, state or federal law or regulation or (2)
estimated to cost LNC no more than $5,000,000 (actuarial present value
of all Plan changes made in the same year) for the next five (5)
calendar years after the effective date of such modification.
	 
	 	4.05.	 	LNC, by action of the Board, may terminate this Plan for any
reason at any time. The Plan will terminate as to all of the Employers
on any date specified by LNC if thirty (30) days’ advance written
notice of the termination is given to the Employers. The Plan will
terminate as to any individual Employer on the first to occur of the
following:

	 	a.	 	the date it is terminated by that Employer if thirty
(30) days’ advance written notice is given to LNC;
	 
	 	b.	 	the date that the Employer is judicially declared
bankrupt or insolvent;
	 
	 	c.	 	the dissolution, merger, consolidation or
reorganization of the Employer, or the sale by that Employer of
all or substantially all of its assets, except as otherwise
determined by the Benefits Administrator; or

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	 	d.	 	the date specified by the Board in an action
terminating this Plan for one or more specific Employers
provided that thirty (30) days’ advance written notice is given
to the Employer prior to termination of the Plan.

	 	4.06.	 	If a Subsidiary (“Affected Corporation”) shall have ceased to meet
the definition of “Subsidiary” as a result of sale, merger or other
disposition by LNC, then LNC may negotiate with the Affected
Corporation or the entity purchasing the Affected Corporation (or both)
to have the Affected Corporation assume responsibility for the Plan and
all liabilities for Accounts of Participants employed by the Affected
Corporation (or of Participants to be employed by the purchaser, or
both). A Participant who remains employed by an Employer may continue
to participate in the Plan.
	 
	 	4.07.	 	This paragraph shall apply if LNC determines that any Subsidiary
does not
have sufficient capital to pay its liabilities under the
Plan when due (but shall
not apply if and when such organization no longer meets
the definition of
“Subsidiary” under the Plan). To the extent of LNC’s determination,
the
trustees of the LNC rabbi trust(s) (“Trusts”) shall pay each
Participant from
that Subsidiary his Account balance (in accordance with
the terms of the
Plan). If the assets within the Trusts are insufficient to make any
such
payment, LNC shall ensure that such payment is made in full. LNC may
require each such Subsidiary to reimburse either the trustees or LNC
for
amounts paid on its behalf.
	 
	 	4.08.	 	By participating in the Plan, a Participant waives the right to
litigate any dispute pertaining to the Plan in any court of otherwise
competent jurisdiction. If a Participant disagrees with any decision,
action or interpretation pertaining to the Plan, he or she may submit
in writing a full description of the disagreement. The determination
of the Benefits Administrator in reference to any such disagreement
shall be final, binding and conclusive upon all persons.
	 
	 	4.09.	 	Any amount payable under this Plan to an incompetent or otherwise
incapacitated person may, at the sole discretion of the Benefits
Administrator, be made directly to such person or for the benefit of
such person through payment to an institution or other entity caring
for or rendering service to or for such person or to a guardian of such
person or to another person with whom such person resides. The receipt
of such payment by the institution, entity, guardian or other person
shall be a full discharge of that amount of the obligation of the
Employer to the Employee or Beneficiary.
	 
	 	4.10.	 	This Plan shall be governed and construed in accordance with the
laws of the State of Indiana. When appropriate, the singular nouns in
this Plan include the plural, and vice versa. If any provision of this
Plan is deemed invalid or unenforceable, the remaining provisions shall
continue in effect.

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     This amendment and restatement of the Lincoln National Corporation
Executive Deferred Compensation Plan for Employees is hereby approved.

	 	 	 
	
	 	

	Jon A. Boscia	 	
Date
	Chairman and Chief Executive Officer	 	 
	Lincoln National Corporation	 	 

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APPENDIX A

 

LINCOLN NATIONAL CORPORATION

EXECUTIVE DEFERRED COMPENSATION
PLAN

FOR EMPLOYEES

 

- PLAN OVERVIEW -

August 1, 2002

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CONTENTS

	 	 	 	 	 
	I	 	
PLAN OVERVIEW	 
	 	 	 	 	 
	II	 	
PLAN DESCRIPTION
	 	 	 	 	 
	 	 	
A
	 	Eligibility
	 	 	 	 	 
	 	 	
B
	 	Deferral Provisions
	 	 	 	 	 
	 	 	
C
	 	Vesting
	 	 	 	 	 
	 	 	
D
	 	Account Characteristics
	 	 	 	 	 
	 	 	
E
	 	Investment Options
	 	 	 	 	 
	 	 	
F
	 	Choosing a Beneficiary
	 	 	 	 	 
	 	 	
G
	 	Distributions and Taxes
	 	 	 	 	 
	 	 	
H
	 	Other Important Facts about the Plan
	 	 	 	 	 
	 	 	
I
	 	Participant Communications

This Brochure highlights only the key features of the Lincoln National
Corporation Executive Deferred Compensation Plan for Employees. It does not
describe all details of the Plan. The Plan is explained in more detail in the
legally binding Plan Document, which is available in the Human Resources
Benefits office. This booklet is not a substitute for the official Plan
Document. If this brochure omits details of the Plan or disagrees with the
official Plan Document in any way, the Plan Document will govern.

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I. PLAN OVERVIEW

As you know, the compensation and benefits package provided to all Lincoln
Financial Group (“LFG”) employees has been designed to deliver a competitive
total compensation package. However, in recognition of the services provided by
certain designated individuals, LFG has developed the Lincoln National
Corporation Executive Deferred Compensation Plan for Employees (“Plan”).

	 	 	 
		 	
Each August, you may elect to defer receipt of up to 70 percent of
your annual salary1 and up to 100 percent of your annual bonus2.
You must make these elections before September 1st of the year in
which the deferrals occur (new employees may elect to defer salary
if the election is made within 30 days of the hire date)
	 
		 	
The investment performance of your deferral will depend upon the
performance of the investment options that you select from the
investment options.
	 
		 	
Your account balance is 100 percent vested at all times (unless
you have a special arrangement with other terms). Your account
balance is comprised of your pre-tax deferral, company match,
Delaware retirement contribution3 and investment performance.
	 
		 	
The deferrals that you make during the year will be eligible to
receive a company match equal to the match that would have been
made to the LNC Savings and Profit Sharing Plan [401(k) plan] had
you made a deferral and had there not been any IRS limits on
contributions. To be eligible for the company match you must
elect to defer at least six percent of your eligible compensation
(salary and bonus). You may elect to start such deferral
effective January 1st of a plan year (immediate deferral) and/or
delay the start of the deferral (delayed deferral) until you have
contributed the maximum allowed to the 401(k) plan ($12,000
effective January 1,

	1	 	Annual salary includes salary and W-2 commissions. For LFA Second Line
Managers and LFD associates, commissions only include first year enterprise
benefitable commissions.
	2	 	Refers to Annual Bonus only. Other types of bonuses (i.e. LTIP, retention,
and sign on bonuses) are not eligible for deferral. Commission payments for
Delaware Investment employees are considered as bonus income, not base salary.
	3	 	If applicable.

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2003). Once you reach the 401(k) IRS limit and have elected
delayed deferral, the basic match (50 percent match) will be made
to your deferred compensation account on a per pay period basis
and will be invested in accordance with the investment direction
you have indicated for new money going into the Plan. The
discretionary match (up to 100 percent) will be invested in the
LNC Common Stock Account annually. This discretionary match will
be credited to your account in April for the previous year’s
deferrals, and will be an amount, if any, equal to the
discretionary match made to the Company’s 401 (k) plan for that
year. Failure to elect a deferral under this plan will result in
you not receiving the total company match to which you would have
been entitled under the 401(k) plan had there been no IRS
contribution limitations
	 
		 	
If you are an employee of Delaware Management Holdings, Inc. or
one of its subsidiaries (Delaware), an employer contribution will
be made to this plan equal to the profit sharing contribution rate
multiplied by the sum of the compensation deferred by you under
this plan plus the compensation paid to you that is in excess of
the compensation limit used for determining your company’s
contribution under the Delaware Retirement Plan had such
compensation but for this limit plus the compensation deferred
been eligible for a retirement plan contribution. This
contribution will be invested in accordance with the investment
direction you have indicated for new money going into the Plan.
As a Plan participant, an elective deferral is not required to be
eligible for this additional contribution.

The Plan is referred to as a “non-qualified” plan because it is not provided
for under section 401 of the Internal Revenue Code. The non-qualified nature of
the Plan allows the Company to offer this plan to only select executives.

Unlike benefits under the “qualified” 401(k) plan, benefits under this
non-qualified plan are not protected against Company insolvency (you would have
rights no greater than other general unsecured creditors). As a result, your
account balance would not be guaranteed if the Company became insolvent.

This Plan Overview is intended to serve as a summary of Plan features and does
not detail every possible combination of circumstances that could affect your
participation or your account balance. The Plan Document is the primary

4

 

resource for all Plan questions. In the event of any discrepancies between this
overview and the Plan’s legal documents, the Plan Documents will govern.

II. PLAN DESCRIPTION

A. Eligibility

This Plan is being offered to select employees of Lincoln Financial Group. You
will be eligible for the Plan if you are at an officer level and have an annual
base salary of at least $100,000 or Lincoln Financial Advisors’ Second Line
Managers with established compensation of at least $100,000 per year. Once you
are a Plan participant, you continue to be a participant. However, you will not
be eligible to make a deferral for a plan year if your prior year’s salary is
less than $100,000 and if you are not at the officer level.

New employees are eligible to participate if they are hired at an officer level
with a salary of at least $100,000 and enroll in the Plan within 30 days of
their hire date.

B. Deferral Provisions

Under this Plan, you may elect to defer up to 70 percent of annual salary and
up to 100 percent of annual bonus compensation. You must make this election
before September 1st of each year for the following year. In addition to, or
in lieu of a deferral beginning January 1st, you may also elect to have
deferrals of at least six percent of your salary and/or bonus commence after
you have contributed the maximum deferral permitted under the 401(k) Plan
($12,000 for 2003).

You may elect to defer payment of your account until termination or retirement
(at least age 55 with five years or more of service) or to any one of the
following pre-established in-service distribution year accounts — the year 2010
Account, 2015 Account or 2020 Account – or any fifth year afterwards. In the
next year, you may defer into a different account than your previous year
deferral (for example, 2010 for the first year deferral, 2015 for the second
year deferral). In the third year, you may defer into an account different
from those selected for the first two years’ deferrals (maximum of three
accounts at any time- two in-service accounts and a retirement account).

5

 

You are not required to defer part of your compensation each year; however, if
you do not elect immediate or delayed deferral, you will not receive any
restoration of lost company match due to IRS limitations on the 401(k) plan.

If you elect to defer contributions to a distribution year account that is
payable after your retirement or separation from service, the distribution of
these funds will not start until that future date and not at your retirement or
separation from service, subject to the Plan terms and conditions detailed in
Section G, Distributions and Taxes.

You may re-defer any in-service account until retirement if you make that
election at least one full calendar year prior to the distribution date for
that account. For example, if you elect to defer into the 2010 account, you
may re-defer that account balance into the retirement account provided that the
request is made by December 31, 2008. Amounts re-deferred can only be
re-deferred one time and only until retirement.

In the absence of a properly and timely completed re-deferral, all scheduled
distributions will be made to participants even if they occur before
termination or retirement. For example, if you have money deferred to the year
2010 Account, you will receive it in the year 2010 even if you retire in the
year 2012.

Generally, you may not receive your distribution before the distribution year
that you selected except in the case of death, permanent disability as defined
in the company’s Long Term Disability Plan or financial hardship. However,
subject to a 10 percent penalty, you can elect a special in-service
distribution at your discretion; see terms and conditions detailed in Section
G, Distributions and Taxes.

C. Vesting

You are immediately vested in the amounts in your plan account attributable to
your deferral elections, the company match and any Delaware Retirement Plan
contributions (unless you have a special arrangement with other terms).

6

 

D. Account Characteristics

For purposes of recordkeeping, a separate account(s) will be established in
your name.

The investment performance of your account balance will be tied to the
performance of the investment option(s) you choose.

You may change your investment allocation4 daily, with the exception of money
allocated to LNC stock, which must remain in LNC stock, and pre-1996 credits
from the former CIGNA deferred compensation plan which must remain in the
guaranteed account. In addition, transfers into LNC stock are limited to open
window periods and subject to insider trading rules. LNC reserves the right to
eliminate or change investment options at any time. LNC is under no obligation
to offer any particular investment option or to effectuate a selection by you.
Any selection shall be treated by Lincoln as a mere expression of investment
preference on your part.

E. Investment Options

The Plan’s investment options include LNC common stock, professionally managed
funds and a guaranteed account. The investments are “phantom” investments but
your account value will be based on the performance of the investment options
that you select. Your account will not actually be invested in the investment
funds, but rather the Plan record keeper will keep records of your “phantom”
investment performance. Your account will remain assets of LNC until time of
distribution to you. In the future the Company may change investment options
offered.

Except for the discretionary company match, which is invested in LNC Common
Stock, new contributions under the plan (your deferrals, the basic company
match and the Delaware Retirement Plan contribution) will be invested in the
manner you select for your deferrals. New contributions under the Plan will be
invested in the Short Term account if you have not made an investment election
for new contributions.

	4	 	Transfers are limited to one per day.

7

 

The following investment options are available. LNC reserves the right to
select alternative investments at its sole discretion. These are the same
investments currently offered under the 401(k) plan.

	 	 	 
	1.	 	
Lincoln National Corporation Common Stock
	2.	 	
Guaranteed
	3.	 	
Short Term (SA14)
	4.	 	
Government/Corporate Bond (SA12)
	5.	 	
High Yield Bond (SA20)
	6.	 	
Conservative Balanced (SA30)
	7.	 	
Balanced (SA21)
	8.	 	
Aggressive Balanced (SA32)
	9.	 	
Delaware Growth and Income (SA61)
	10.	 	
Neuberger Berman Mid-Cap Growth (SA37)
	11.	 	
Medium Capitalization Equity (SA17)
	12.	 	
Scudder VIT Small Cap Index (SA36)
	13.	 	
Small Capitalization Equity (SA24)
	14.	 	
Value Equity (SA28)
	15.	 	
Core Equity (SA11)
	16.	 	
Scudder VIT Equity 500 Index (SA27)
	17.	 	
FidelityVIP Contrafund (SA35)
	18.	 	
Neuberger Berman AMT Regency (SA38)
	19.	 	
Social Awareness (SA33)
	20.	 	
Large Capitalization Equity (SA23)
	21.	 	
International Equity (SA22)
	22.	 	
Janus Aspen Series Worldwide Growth (SA34)
	23.	 	
Janus Aspen Series Growth (SA70)
	24.	 	
Fidelity VIP Overseas (SA59)

F. Choosing a Beneficiary

When you enroll you will be asked to designate a beneficiary (a person or an
entity such as a trust who will be entitled to receive the value of your
account if you die before distribution). You may name anyone you wish as your
beneficiary.

You may, if you wish, name more than one person as beneficiary. If you name
more than one person, however, you should specify the percentage you wish paid
to those persons. Otherwise, the beneficiaries will share the account value
equally.

8

 

If you do not have a beneficiary designation on file, or if your beneficiary
dies before you and you have not named a contingent beneficiary, the value of
your account will be payable to your spouse, if living, and otherwise to your
estate.

At any time you may change your beneficiary by filing a new designation of
beneficiary form with the Plan Administrator. The change will be effective on
the date that you submit the form.

G. Distributions and Taxes

For distributions at selected distribution years other than death or
disability, you will receive your distribution in a lump-sum payment unless you
have filed for a five-year payment option at least one full calendar year prior
to distribution date.

At termination or retirement, you will receive distribution of your retirement
account in a lump-sum payment unless you have filed for any of the following
payment options at least one full calendar year prior to the distribution date:

	 	•	 	Five-year installment payments
	 	•	 	Ten-year installment payments
	 	•	 	Fifteen-year installment payments
	 	•	 	Twenty-year installment payments

For example, if you choose five-year installment payments, you will receive 1/5
of your total account balance the first year, 1/4 of the remaining account
balance the second year, 1/3 of the remaining account balance the third year,
1/2 of the remaining account balance the fourth year and all of the remaining
balance the final year. You may elect a different payment option for your LNC
stock than you elect for distribution of the balance of your account.

In the event of death or total disability prior to the commencement of
distributions, you or your beneficiary will receive a lump sum payment that
will be paid as soon as possible after the death or total disability unless you
have filed an election for one of the alternate annual distribution options
available for termination or retirement. Annual distributions will commence as
of February 5th in the calendar year following your death or total disability.
Such election for an alternate distribution must be on file at least one full
calendar year prior to your death or total disability.

9

 

You will need to make a separate distribution election for each separate
distribution year account. However, you will have a one-time option per
distribution year elected to amend your distribution election. Such election
must be made at least one full calendar year prior to the scheduled
distribution date while still employed by the Company. For example, if you
elect to defer to 2005 and do not elect an installment option, you will receive
your distribution in a lump sum in 2005. However, you may change to a
five-year distribution option if you make the election before January 1, 2004
(one full calendar year prior to the scheduled distribution year).

At termination or retirement, your account balance will be paid in a lump sum
or in installment payments as specified in your Distribution Form. Retirement
is defined as separation of service with Lincoln at age 55 or later with five
or more years of service. Termination is defined as voluntary or involuntary
separation from employment other than for cause or fraud. If you have elected
to defer to a distribution year account beyond your date of termination or
retirement, distribution of those funds will start in that future year as
specified on your Distribution Option form.

For distributions at termination or retirement, you are permitted to make an
election for distribution of your account in LNC Stock that is different than
your account value that is not based on LNC stock. For example, you could
receive LNC stock in a lump sum and the rest of you account value in annual
installments. Any separate distribution elections must be made at least one
full calendar year prior to the scheduled distribution date. Shares of LNC
stock will be distributed for that portion of your account that is based on LNC
stock; distribution of all other account values will be in cash.

All distributions payable as a result of your retirement or termination will
commence as of February 5th of the calendar year following your retirement or
termination. Pre-established distribution year payments will commence as of
February 5th of the year you elected for the distribution. Your account will be
valued as of the close of business on February 5th or on the last business day
preceding February 5th. You should receive your distribution within six weeks
of that date. Distributions of LNC stock should also be received within six
weeks of February 5th.

If you are terminated involuntarily for cause, you will forfeit employer
contributions and appreciation on those contributions. If you are terminated
involuntarily for fraud, you will forfeit employer contributions plus

10

 

appreciation. In addition, employee deferrals plus appreciation will be
forfeited only in an amount sufficient to allow LNC to recover any balances due
LNC from you. In any event, LNC will have a right of offset from the
distribution of your account balance in an amount equal to any balance owed LNC
by you.

In the event of your death or disability prior to the complete distribution of
your account balance, your remaining account balance will continue to be paid
to you or your beneficiary(ies) in accordance with your elected distribution
option.

In the event of a qualifying financial hardship, the Administrative Committee
will direct that you be paid from your account balance an amount in cash
sufficient to meet the financial hardship. In the event the amount needed to
satisfy the hardship is greater than the value of your account invested in
other than LNC stock, the balance will be paid to you in shares of LNC Stock.
Hardship distributions are permitted only if the participant is faced with an
unforeseeable financial emergency. An unforeseeable financial emergency is
defined as “severe hardship to the participant resulting from a sudden and
unexpected illness or accident of the participant or a dependent of the
participant, loss of the participants property due to casualty or other
extraordinary and unforeseeable circumstances arising as a result of events
beyond the control of the participant.”

You can elect a special discretionary in-service distribution other than a
scheduled distribution. However, the amount you have to withdraw must be at
least 50 percent of your account value and will be subject to a 10 percent
penalty. Also, you will then be ineligible to make future deferrals into the
Plan until the beginning of the second year after the year in which you elected
to take the in-service distribution. No company match or Delaware Retirement
contributions would be made during this period of suspension. For example, if
you elect a special discretionary in-service distribution in 2003, you would be
ineligible to defer any portion of your compensation until January 2005.

Distributions under this plan are taxable as ordinary income in the year that
you receive them. Income taxes will be withheld, if required, in accordance
with federal, state and local income tax laws. Because of the nature of this
Plan (non-qualified), you cannot “roll over” plan distributions into an IRA or
another employer’s savings plan.

If your distribution includes LNC stock or cash plus LNC stock and you do not
have a cash distribution large enough for the tax withholding, shares of stock

11

 

scheduled for distribution will be sold to satisfy the tax-withholding
requirement.

Accounts with balances less than $10,000 will be distributed in a lump sum in
all circumstances. For example, if your account balance is $15,000 and you
elect five annual installments and your balance at the third installment is
$9,000, you will receive a total distribution in that year and no further
installments.

H. Other Important Facts about the Plan

Participation in this Plan is not an employment contract between you and the
Company either expressed or implied. The existence of the Plan and
participation in it does not in any way guarantee you the right to continue
your employment relationship with the Company.

The Company reserves the right to amend or terminate the Plan at any time. If
the Plan were terminated, the Plan would continue until all distributions were
made under the terms of the Plan. You will be informed of any changes to the
Plan if they become necessary.

I. Participant Communications

You will receive quarterly statements that will be itemized to show the
balances in each of your accounts, including any investment gains or losses.

12

 

APPENDIX B

Lincoln Financial Distributors

Level Four Wholesalers

This Appendix describes the special employer credit, pursuant to subsection
2.05 of the Plan, for “level four” wholesalers of Lincoln Financial
Distributors, Inc. (LFD), Participants hereunder.

The President and Chief Executive Officer of LFD (or his delegate) shall
determine the amount of credit, if any, for each Participant for each calendar
year. Such credit shall be made as soon as practicable after it has been
determined (generally on February 1 and in reference to the previous year), may
vary by Participant and shall be based on performance and other criteria
determined by LFD. The first credit (for the year 2000) shall equal $25,000
for each Participant and will be retroactively credited as of February 1, 2001
to the Short Term fund. Each credit (adjusted for gains and losses under the
Plan) will vest at the beginning of the fourth calendar year after the calendar
year in which it shall have been credited; except that all of a Participant’s
credits shall vest at retirement, death or in the case of total disability.
“Retirement” means termination of employment at age 55 years or later with at
least 5 vesting years of service under the LNC Employees’ Retirement Plan.
“Total disability” shall be determined by the Benefits Administrator, who may
apply criteria contained in any LTD plan or coverage provided by LNC or its
subsidiaries. The amount of unvested credits (adjusted for gains and losses
under the Plan) shall be forfeited upon the Participant’s termination of
employment with LNC and its subsidiaries.

After a credit has vested, the amount of the credit (adjusted for gains and
losses under the Plan) shall be paid in February of the next in-service
distribution year under the Plan unless the Participant elects to defer
distribution until retirement or other termination of employment. Such
election must be filed with the Plan’s recordkeeper more than one full calendar
year before such in-service distribution year. The amount of credits (adjusted
for gains and losses under the Plan) shall not be considered eligible
compensation under any other plan of LNC or its subsidiaries.

1<PAGE>

                                                                 Exhibit 4.4(a)

                           PRINCIPAL FINANCIAL GROUP
                                   PROTOTYPE

================================================================================

                               BASIC SAVINGS PLAN

                               BASIC PLAN NO.: 02
                                TO BE USED WITH
                    ADOPTION AGREEMENT PLAN NOS.: 001 - 002

                            APPROVED: AUGUST 7, 2001

                       [PRINCIPAL FINANCIAL GROUP LOGO]
                                 PRINCIPAL LIFE
                               INSURANCE COMPANY
                           DES MOINES, IA 50392-0001

<PAGE>

                               TABLE OF CONTENTS

INTRODUCTION

ARTICLE I - FORMAT AND DEFINITIONS

   Section 1.01 - Format
   Section 1.02 - Definitions

ARTICLE II - PARTICIPATION

   Section 2.01 - Active Member
   Section 2.02 - Inactive Member
   Section 2.03 - Cessation of Participation
   Section 2.04 - Adopting Employers - Separate Plans
   Section 2.05 - Adopting Employers - Single Plan

ARTICLE III - CONTRIBUTIONS

   Section 3.01 - Employer Contributions
   Section 3.02 - Voluntary Contributions by Members
   Section 3.03 - Rollover Contributions
   Section 3.04 - Forfeitures
   Section 3.05 - Allocation
   Section 3.06 - Contribution Limitation
   Section 3.07 - Excess Amounts
   Section 3.08 - 401(k) Safe Harbor Provisions
   Section 3.09 - 401(k) SIMPLE Provisions

ARTICLE IV - INVESTMENT OF CONTRIBUTIONS

   Section 4.01 - Investment and Timing of Contributions
   Section 4.01A - Investment in Qualifying Employer Securities
   Section 4.02 - Purchase of Insurance
   Section 4.03 - Transfer of Ownership
   Section 4.04 - Termination of Insurance

ARTICLE V - BENEFITS

   Section 5.01 - Retirement Benefits
   Section 5.02 - Death Benefits
   Section 5.03 - Vested Benefits
   Section 5.04 - When Benefits Start
   Section 5.05 - Withdrawal Benefits
   Section 5.06 - Loans to Members
   Section 5.07 - Distributions Under Qualified Domestic Relations Orders

                                     i
<PAGE>

ARTICLE VI - DISTRIBUTION OF BENEFITS FOR PLANS WHICH PROVIDE FOR LIFE
ANNUITIES

   Section 6.01 - Automatic Forms of Distribution
   Section 6.02 - Optional Forms of Distribution
   Section 6.03 - Election Procedures
   Section 6.04 - Notice Requirements
   Section 6.05 - Transitional Rules

ARTICLE VIA - DISTRIBUTION OF BENEFITS FOR PLANS WHICH DO NOT PROVIDE FOR LIFE
ANNUITIES

   Section 6A.01 - Automatic Forms of Distribution
   Section 6A.02 - Optional Forms of Distribution
   Section 6A.03 - Election Procedures
   Section 6A.04 - Notice Requirements

ARTICLE VII - DISTRIBUTION REQUIREMENTS

   Section 7.01 - Application
   Section 7.02 - Definitions
   Section 7.03 - Distribution Requirements
   Section 7.04 - Transitional Rule

ARTICLE VIII - TERMINATION OF THE PLAN

ARTICLE IX - ADMINISTRATION OF THE PLAN

   Section 9.01 - Administration
   Section 9.02 - Expenses
   Section 9.03 - Records
   Section 9.04 - Information Available
   Section 9.05 - Claim and Appeal Procedures
   Section 9.06 - Delegation of Authority
   Section 9.07 - Exercise of Discretionary Authority
   Section 9.08 - Voting and Tender of Qualifying Employer Securities
   Section 9.09 - Voting and Tender of Self-directed Brokerage Accounts

ARTICLE X - GENERAL PROVISIONS

   Section 10.01 - Amendments
   Section 10.02 - Direct Rollovers
   Section 10.03 - Mergers and Direct Transfers
   Section 10.04 - Provisions Relating to the Insurer and Other Parties
   Section 10.05 - Employment Status
   Section 10.06 - Rights to Plan Assets
   Section 10.07 - Beneficiary
   Section 10.08 - Nonalienation of Benefits
   Section 10.09 - Construction
   Section 10.10 - Legal Actions
   Section 10.11 - Small Amounts
   Section 10.12 - Word Usage

                                    ii
<PAGE>

   Section 10.13 - Change in Service Method
   Section 10.14 - Military Service
   Section 10.15 - Qualification of Plan

ARTICLE XI - TOP-HEAVY PLAN REQUIREMENTS

   Section 11.01 - Application
   Section 11.02 - Definitions
   Section 11.03 - Modification of Vesting Requirements
   Section 11.04 - Modification of Contributions
   Section 11.05 - Modification of Contribution Limitation

ATTACHMENTS

   Attachment A - Discretionary Trust Agreement
   Attachment B - Corporate Directed Trust Agreement
   Attachment C - Corporate Custodial Trust Agreement
   Attachment D - Passive Trust Agreement
   Attachment E - Trustar?  Retirement Services Directed Trust Agreement

                                    iii
<PAGE>

                                       iv
<PAGE>

INTRODUCTION

The provisions of this Plan apply as of the Effective Date or such later date
as may be specified in Item A of the Adoption Agreement, except as provided in
any attached addendums.

ARTICLE I
FORMAT AND DEFINITIONS

SECTION 1.01 - FORMAT.

Our retirement plan is set out in this document, the attached Adoption
Agreement which we signed, and any amendments to these documents. If our
Adoption Agreement indicates that a Trust Agreement has been set up, our
retirement plan also includes the attached Trust Agreement(s) that we selected,
and any amendments to these agreements.

Words and phrases defined in Section 1.02 shall have that defined meaning when
used in this Plan, unless the context clearly indicates otherwise. These words
and phrases have initial capital letters to aid in identifying them as defined
terms. References to "Section" are references to parts of this document;
references to "Item" are references to parts of the Adoption Agreement.

Some of the defined terms and phrases in Section 1.02 and some of the
provisions contained in the following articles do not apply to our Plan and
shall not be used in our Plan. The provisions of the attached Adoption
Agreement shall determine whether or not the terms and provisions apply.

SECTION 1.02 - DEFINITIONS.

ACCOUNT means, for a Member, his share of the Plan Fund. Separate accounting
records shall be kept for those parts of the Member's Account resulting from
the following:

a)   Required Contributions.

b)   Nondeductible Voluntary Contributions.

c)   Deductible Voluntary Contributions.

d)   Rollover Contributions.

e)   Elective Deferral Contributions.

f)   Qualified Matching Contributions.

g)   Matching Contributions that are not Qualified Matching Contributions.

h)   Qualified Nonelective Contributions.

i)   All other Employer Contributions.

If the Member's Vesting Percentage is less than 100% as to any of these
Contributions, a separate accounting record will be kept for any part of his
Account resulting from such Contributions and, if there has been a prior
Forfeiture Date, from such Contributions made before a prior Forfeiture Date.

A Member's Account shall be reduced by any distribution of his Account and by
any Forfeitures. The Member's Account shall participate in the earnings
credited, expenses charged, and any appreciation

                              1
<PAGE>

or depreciation of the Investment Fund. His Account is subject to any minimum
guarantees or other interest crediting applicable under the Annuity Contract or
other investment arrangement and to any expenses associated therewith.

ACCRUAL SERVICE PERIOD means the period defined in Item R(3).

ACP TEST means the nondiscrimination test described in Code Section 401(m)(2)
as provided for in subparagraph (d) of Section 3.07.

ACP TEST SAFE HARBOR means the method described in subparagraph (c) of Section
3.08 for satisfying the ACP Test with respect to Matching Contributions.

ACTIVE MEMBER means an Eligible Employee who is actively participating in the
Plan according to the provisions of Section 2.01.

ADDITIONAL CONTRIBUTIONS means additional Employer Contributions. (See Item
Q(2) and Sections 3.01 and 3.09.)

ADOPTING EMPLOYER means an employer which is a Controlled Group member and
which is listed in Item AB of the Adoption Agreement. If the Adoption Agreement
- Standard is used and the transition period described in Code Section
410(b)(6)(C)(ii) has ended with respect to the primary Employer in Item B,
Adopting Employer shall also mean all other employers in the Controlled Group
for which such transition period has ended, whether or not listed in Item AB.

ADOPTION AGREEMENT means the attached document labeled Adoption Agreement which
contains our selections and specifications for our Plan.

ADP TEST means the nondiscrimination test described in Code Section 401(k)(3)
as provided for in subparagraph (c) of Section 3.07.

ADP TEST SAFE HARBOR means the method described in subparagraph (b) of Section
3.08 for satisfying the ADP Test.

AFFILIATED SERVICE GROUP means any group of corporations, partnerships or other
organizations of which we are a part and which is affiliated within the meaning
of Code Section 414(m) and regulations thereunder. Such a group includes at
least two organizations one of which is either a service organization (that is,
an organization the principal business of which is performing services), or an
organization the principal business of which is performing management functions
on a regular and continuing basis. Such service is of a type historically
performed by employees. In the case of a management organization, the
Affiliated Service Group shall include organizations related, within the
meaning of Code Section 144(a)(3), to either the management organization or the
organization for which it performs management functions. The term Controlled
Group, as it is used in this Plan, shall include the term Affiliated Service
Group.

ALTERNATE PAYEE means any spouse, former spouse, child, or other dependent of a
Member who is recognized by a qualified domestic relations order as having a
right to receive all, or a portion of, the benefits payable under the Plan with
respect to such Member.

ANNUAL PAY means the Employee's annual Pay defined in Item N(3).

ANNUITY CONTRACT means the annuity contract or contracts into which we, and the
Adopting Employers adopting this Plan as a separate plan enter, or the Trustee
enters, whichever is appropriate, with the Insurer for guaranteed benefits, for
the investment of Contributions in separate accounts, and for the payment of
benefits under this Plan. The term Annuity Contract as it is used in this Plan
shall include the plural unless the context clearly indicates the singular is
meant.

                              2
<PAGE>

ANNUITY STARTING DATE means, for a Member, the first day of the first period
for which an amount is payable as an annuity or any other form.

BASIC PLAN means this document which contains the basic provisions of our Plan.

BENEFICIARY means the person or persons named by a Member to receive any
benefits under the Plan when the Member dies. (See Section 10.07.)

CLAIMANT means any person who makes a claim for benefits under this Plan. (See
Section 9.05.)

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

CONTINGENT ANNUITANT means an individual named by a Member to receive a
lifetime benefit under the terms of a survivorship life annuity after the
Member dies.

CONTRIBUTIONS means Elective Deferral, Matching, Qualified Nonelective,
Additional, Discretionary, Required, Voluntary, and Rollover Contributions,
unless the context clearly indicates only specific contributions are meant.

CONTROLLED GROUP means any group of corporations, trades, or businesses of
which we are a part that are under common control. A Controlled Group includes
any group of corporations, trades, or businesses, whether or not incorporated,
which is either a parent-subsidiary group, a brother-sister group, or a
combined group within the meaning of Code Section 414(b), Code Section 414(c)
and regulations thereunder and, for the purpose of determining contribution
limitations under Section 3.06, as modified by Code Section 415(h) and, for the
purpose of identifying Leased Employees, as modified by Code Section 144(a)(3).
The term Controlled Group, as it is used in this Plan, shall include the term
Affiliated Service Group and any other employer required to be aggregated with
us under Code Section 414(o) and the regulations thereunder.

DIRECT ROLLOVER means a payment by the Plan to the Eligible Retirement Plan
specified by the Distributee.

DISCRETIONARY CONTRIBUTIONS means discretionary Employer Contributions. (See
Item Q(3) and Section 3.01.)

DISTRIBUTEE means an Employee or former Employee. In addition, the Employee's
(or former Employee's) surviving spouse and the Employee's (or former
Employee's) spouse or former spouse who is the alternate payee under a
qualified domestic relations order, as defined in Code Section 414(p), are
Distributees with regard to the interest of the spouse or former spouse.

EARLY RETIREMENT AGE means, for a Member, the age defined in Item Z(3).

EARLY RETIREMENT DATE means the date a Member selects for beginning his early
retirement benefit after he reaches Early Retirement Age and has ceased to be
an Employee. If a Member ceases to be an Employee before satisfying any age
requirement for Early Retirement Age, but after satisfying any other
requirements, the Member shall be entitled to elect an early retirement benefit
upon satisfying such age requirement. (See Item Z(3).)

EARNED INCOME means, for a Self-employed Individual, net earnings from
self-employment in the trade or business for which this Plan is established if
such Self-employed Individual's personal services are a material income
producing factor for that trade or business. Net earnings shall be determined
without regard to items not included in gross income and the deductions
properly

                              3
<PAGE>

allocable to or chargeable against such items. Net earnings shall be reduced
for our employer contributions to our qualified retirement plan(s) to the
extent deductible under Code Section 404.

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

EFFECTIVE DATE means the date specified in Item D.

ELECTIVE DEFERRAL CONTRIBUTIONS means Employer Contributions which are made in
accordance with elective deferral agreements between Eligible Employees and us.

Elective deferral agreements shall be made, changed, or terminated according to
the provisions of Item O. (See Item O and Section 3.01.)

Elective Deferral Contributions shall be 100% vested and subject to the
distribution restrictions of Code Section 401(k) when made. (See Section 5.04.)

ELIGIBLE EMPLOYEE means an Employee who meets the requirements specified in
Item J.

ELIGIBLE RETIREMENT PLAN means 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 plan
described in Code Section 401(a), that accepts the Distributee's Eligible
Rollover Distribution. However, in the case of an Eligible Rollover
Distribution to the surviving spouse, an Eligible Retirement Plan is an
individual retirement account or individual retirement annuity.

ELIGIBLE ROLLOVER DISTRIBUTION means any distribution of all or any portion of
the balance to the credit of the Distributee, except that an Eligible Rollover
Distribution does not include: (i) any distribution that is one of a series of
substantially equal periodic payments (not less frequently than annually) made
for the life (or life expectancy) of the Distributee or the joint lives (or
joint life expectancies) of the Distributee and the Distributee's designated
Beneficiary, or for a specified period of ten years or more; (ii) any
distribution to the extent such distribution is required under Code Section
401(a)(9); (iii) any hardship distribution described in Code Section
401(k)(2)(B)(i)(IV) received after December 31, 1998; (iv) the portion of any
other distribution(s) that is not includible in gross income (determined
without regard to the exclusion for net unrealized appreciation with respect to
employer securities); and (v) any other distribution(s) that is reasonably
expected to total less than $200 during a year.

EMPLOYEE means an individual who is employed by us or any other employer
required to be aggregated with us under Code Sections 414(b), (c), (m), or (o).
A Controlled Group member is required to be aggregated with us.

The term Employee shall include any Self-employed Individual treated as an
employee of any employer described in the preceding paragraph as provided in
Code Section 401(c)(1). The term Employee shall also include any Leased
Employee deemed to be an employee of any employer described in the preceding
paragraph as provided in Code Section 414(n) or (o).

EMPLOYER means, except for purposes of Plan Section 3.06, the employer named in
Item B and any successor corporation, trade or business which will, by written
agreement, assume the obligations of this Plan or any Predecessor Employer
which maintained this Plan. The terms we, us, and ours, as they are used in
this Plan, refer to the Employer.

EMPLOYER CONTRIBUTIONS means the contributions made by us to fund the Plan.
(See Section 3.01 and 11.04.)

                              4
<PAGE>

ENTRY BREAK means, when the elapsed time method is used to determine service, a
one-year Period of Severance beginning on an Employee's Severance Date. An
Employee incurs an Entry Break on the last day of a one-year Period of
Severance.

When the hours method is used to determine service, Entry Break is defined in
Item L(2)(b)(iv). An Employee incurs an Entry Break on the last day of the
Entry Service Period in which he has an Entry Break.

ENTRY DATE means the date an Employee first enters the Plan as an Active
Member. (See Item M and Section 2.01.)

ENTRY SERVICE means an Employee's service defined in Item L(2). Entry Service
shall include service with a Controlled Group member while we are both members
of the Controlled Group.

If Item I(1)(a)(i) is selected, Entry Service shall include service with a
Predecessor Employer which did not maintain this Plan. If Item I(2)(b)(i) is
selected, Entry Service shall include service with a Prior Employer.

Entry Service shall include a Period of Military Duty. If the elapsed time
method is used, the entire Period of Military Duty shall be included to the
extent it has not already been counted as Entry Service. If the hours method is
used, an Hour of Service shall be credited (without regard to the 501 Hours of
Service limitation) for each hour the Employee would normally have been
scheduled to work for us during such Period of Military Duty to the extent such
hour has not already been counted for purposes of Entry Service.

If the elapsed time method is used, Entry Service shall be measured from his
Hire Date to his most recent Severance Date. Entry Service shall be reduced by
any Period of Severance that occurred prior to his most recent Severance Date,
unless such Period of Severance is included under the service spanning rule
below. This period of Entry Service shall be expressed as years (on the basis
that 365 days equal one year), months (on the basis that 30 days equals one
month) or days.

If the elapsed time method is used, Entry Service shall include a Period of
Severance (service spanning rule) if:

a)  the Period of Severance immediately follows a period during which an
    Employee is not absent from work and ends within 12 months, or

b)  the Period of Severance immediately follows a period during which an
    Employee is absent from work for any reason other than quitting, being
    discharged, or retiring (such as a leave of absence or layoff) and ends
    within 12 months of the date he was first absent.

If the hours method is used and the Entry Service Period shifts to the Plan
Year, an Employee will be credited with two years of Entry Service if he has
the Hours of Service required for a year of Entry Service in both his first and
second Entry Service Periods.

If the method of crediting Entry Service changes, the provisions of Section
10.13 shall apply.

ENTRY SERVICE PERIOD means the period defined in Item L(2)(b)(iii). If an
Employee has a Rehire Date, a new Entry Service Period shall begin on that date
in the same manner as if it were a Hire Date.

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

                              5
<PAGE>

401(K) SAFE HARBOR PLAN means a plan which satisfies the ADP Test Safe Harbor
and to which the 401(k) safe harbor provisions of Section 3.08 apply as elected
in Item O(8).

401(K) SIMPLE PLAN means a plan to which the 401(k) SIMPLE provisions of
Section 3.09 apply as elected in Item O(9).

FISCAL YEAR means our taxable year. (See Item F.)

FORFEITURE means the part, if any, of a Member's Account which is forfeited.
(See Section 3.04.)

FORFEITURE DATE means, as to a Member, the date the Member incurs five
consecutive Vesting Breaks.

HIGHLY COMPENSATED EMPLOYEE means any Employee who:

a)  was a 5-percent owner at any time during the year or the preceding year, or

b)  for the preceding year had compensation from us in excess of $80,000 and,
    if we so elect in Item K, was in the top-paid group for the preceding year.
    The $80,000 amount is adjusted at the same time and in the same manner as
    under Code Section 415(d), except that the base period is the calendar
    quarter ending September 30, 1996.

For this purpose the applicable year of the plan for which a determination is
being made is called a determination year and the preceding 12-month period is
called a look-back year. If we have made a calendar year data election in Item
K(1)(b), the look-back year shall be the calendar year beginning with or within
the look-back year. The Plan may not use such election to determine whether
Employees are Highly Compensated Employees on account of being a 5-percent
owner.

Calendar year data elections and top-paid group elections, once made, apply for
all subsequent years unless changed by us. If we make one election, we are not
required to make the other. If both elections are made, the look-back year in
determining the top-paid group must be the calendar year beginning with or
within the look-back year. These elections must apply consistently to the
determination years of all plans maintained by us which reference the highly
compensated employee definition in Code Section 414(q), except as provided in
Internal Revenue Service Notice 97-45 (or superseding guidance). The
consistency requirement will not apply to determination years beginning with or
within the 1997 calendar year, and for determination years beginning on or
after January 1, 1998 and before January 1, 2000, satisfaction of the
consistency requirement is determined without regard to any nonretirement plans
of ours.

The determination of who is a highly compensated former Employee is based on
the rules applicable to determining Highly Compensated Employee status as in
effect for that determination year, in accordance with section 1.414(q)-1T, A-4
of the temporary Income Tax Regulations and Internal Revenue Service Notice
97-45.

In determining whether an Employee is a Highly Compensated Employee for years
beginning in 1997, the amendments to Code Section 414(q) stated above are
treated as having been in effect for years beginning in 1996.

The determination of who is a Highly Compensated Employee, including the
determinations of the number and identity of Employees in the top-paid group,
the compensation that is considered, and the identity of the 5-percent owners,
shall be made in accordance with Code Section 414(q) and the regulations
thereunder.

HIRE DATE means the date an Employee first performs an Hour of Service.

                              6
<PAGE>

HOUR OF SERVICE means, for the elapsed time method of crediting service in this
Plan, each hour for which an Employee is paid, or entitled to payment, for
performing duties for us. Hour of Service means, for the hours method of
crediting service in this Plan, the following:

a)  Each hour for which an Employee is paid, or entitled to payment, for
    performing duties for us during the applicable service period.

b)  Each hour for which an Employee is paid, or entitled to payment, by us on
    account of a period of time in which no duties are performed (irrespective
    of whether the employment relationship has terminated) due to vacation,
    holiday, illness, incapacity (including disability), layoff, jury duty,
    military duty, or leave of absence. Notwithstanding the preceding
    provisions of this subparagraph (b) no credit shall be given to the
    Employee:

    1)  for more than 501 Hours of Service under this subparagraph (b) on
        account of any single continuous period in which the Employee performs
        no duties (whether or not such period occurs in a single service
        period); or

    2)  for an Hour of Service for which the Employee is directly or indirectly
        paid, or entitled to payment, on account of a period in which no duties
        are performed if such payment is made or due under a plan maintained
        solely for the purpose of complying with applicable worker's or
        workmen's compensation, or unemployment compensation, or disability
        insurance laws; or

    3)  for an Hour of Service for a payment which solely reimburses the
        Employee for medical or medically related expenses incurred by him.

    For purposes of this subparagraph (b), a payment shall be deemed to be made
    by or due from us regardless of whether such payment is made by or due from
    us directly or indirectly through, among others, a trust fund or insurer,
    to which we contribute or pay premiums and regardless of whether
    contributions made or due to the trust fund, insurer, or other entity are
    for the benefit of particular employees or are on behalf of a group of
    employees in the aggregate.

c)  Each hour for which back pay, irrespective of mitigation of damages, is
    either awarded or agreed to by us. The same Hour of Service shall not be
    credited under both this subparagraph (c) and under either subparagraph
    (a) or (b) above. Crediting of Hours of Service for back pay awarded or
    agreed to with respect to periods described in subparagraph (b) above
    shall be subject to the limitations set forth in that subparagraph.

If elected by us in Item X, Hours of Service shall be determined using an
equivalency based on periods of employment in lieu of actual Hours of Service.

The crediting of Hours of Service above shall be applied under the rules of
paragraphs (b) and (c) of the Department of Labor Regulation 2530.200b-2
(including any interpretations or opinions implementing such rules); which
rules, by this reference, are specifically incorporated in full within this
Plan. The reference to paragraph (b) applies to the special rule for
determining hours of service for reasons other than the performance of duties
such as payments calculated (or not calculated) on the basis of units of time
and the rule against double credit. The reference to paragraph (c) applies to
the crediting of hours of service to service periods.

Hours of Service shall be credited for employment with any other employer
required to be aggregated with us under Code Section 414(b), (c), (m), or (o)
and the regulations thereunder for purposes of entry and vesting. Hours of
Service shall also be credited for any individual who is considered an employee
for purposes of this Plan pursuant to Code Section 414(n) or (o) and the
regulations thereunder.

                              7
<PAGE>

Solely for purposes of determining whether a one-year break in service has
occurred for entry or vesting purposes, during a Parental Absence an Employee
shall be credited with the Hours of Service which would otherwise have been
credited to the Employee but for such absence, or in any case in which such
hours cannot be determined, eight Hours of Service per day of such absence. The
Hours of Service credited under this paragraph shall be credited in the service
period in which the absence begins if the crediting is necessary to prevent a
break in service in that period; or in all other cases, in the following
service period.

INACTIVE MEMBER means a former Active Member who has an Account. (See Section
2.02.)

INSURANCE POLICY means, for trusteed plans, the life insurance policy or
policies issued to the Trustee by the Insurer as provided in Item U(4)(a) and
Article IV. The term Insurance Policy as it is used in this Plan shall include
the plural unless the context clearly indicates the singular is meant.

INSURER means Principal Life Insurance Company and, if Item U(4)(a) is
selected, the insurance company or companies named by the Trustee in its
discretion or as directed under the Trust Agreement to issue Insurance
Policies.

In addition, if this Plan is a restatement of a Prior Plan, Insurer shall also
mean any life insurance company which has issued a group annuity contract to
either the Employer or the Trustee and such contract remains in effect.

INTEGRATION LEVEL means the Integration Level defined in Item Q(3)(b).

INVESTMENT FUND means the total of Plan assets, excluding the cash value of any
Insurance Policy and the guaranteed benefit policy portion of any Annuity
Contract. All or a portion of these assets may be held under, or invested
pursuant to, the terms of a Trust Agreement if Item U(1)(a) is selected.

The Investment Fund shall be valued at current fair market value as of the
Valuation Date. The valuation shall take into consideration investment earnings
credited, expenses charged, payments made, and changes in the values of the
assets held in the Investment Fund.

The Investment Fund shall be allocated at all times to Members, except as
otherwise expressly provided in the Plan. The Account of a Member shall be
credited with its share of the gains and losses of the Investment Fund. That
part of a Member's Account invested in a funding arrangement which establishes
one or more accounts or investment vehicles for such Member thereunder shall be
credited with the gain or loss from such accounts or investment vehicles. That
part of a Member's Account which is invested in other funding arrangements
shall be credited with a proportionate share of the gain or loss of such
investments. The share shall be determined by multiplying the gain or loss of
the investment by the ratio of the part of the Member's Account invested in
such funding arrangement to the total of the Investment Fund invested in such
funding arrangement.

INVESTMENT MANAGER means any fiduciary (other than a Trustee or Named
Fiduciary):

a)  who has the power to manage, acquire, or dispose of any assets of the Plan;

b)  who (i) is registered as an investment adviser under the Investment
    Advisers Act of 1940; (ii) is not registered as an investment adviser under
    such Act by reason of paragraph (1) of section 203A(a) of such Act, is
    registered as an investment adviser under the laws of the state (referred
    to in such paragraph (1)) in which it maintains its principal office and
    place of business, and, at the time it last filed the registration form
    most recently filed by it with such state in order to maintain its
    registration under the laws of such state, also filed a copy of such form
    with the Secretary of Labor; (iii) is a bank, as defined in that Act; or
    (iv) is an insurance company qualified

                              8
<PAGE>

    to perform services described in subparagraph (a) above under the laws of
    more than one state; and

c)  who has acknowledged in writing being a fiduciary with respect to the Plan.

ITEM means the specified item in the Adoption Agreement we signed.

LATE RETIREMENT DATE means the first day of any month which is after a Member's
Normal Retirement Date and on which retirement benefits begin. If a Member
continues to work for us after his Normal Retirement Date, his Late Retirement
Date shall be the earliest first day of the month on or after the date he
ceases to be an Employee. An earlier Retirement Date, if so permitted in Item
Z(2), or a later Retirement Date may apply if the Member so elects. An earlier
Retirement Date may apply if the Member is 70 1/2 or older. (See Section 5.04.)

LEASED EMPLOYEE means any person (other than an employee of the recipient) who,
pursuant to an agreement between the recipient and any other person ("leasing
organization"), has performed services for the recipient (or for the recipient
and related persons determined in accordance with Code Section 414(n)(6)) on a
substantially full time basis for a period of at least one year, and such
services are performed under primary direction or control by the recipient.
Contributions or benefits provided by the leasing organization to a Leased
Employee, which are attributable to service performed for the recipient
employer, shall be treated as provided by the recipient employer.

A Leased Employee shall not be considered an employee of the recipient if:

a)  such employee is covered by a money purchase pension plan providing (i) a
    nonintegrated employer contribution rate of at least 10 percent of
    compensation, as defined in Code Section 415(c)(3), but for years beginning
    before January 1, 1998, including amounts contributed pursuant to a salary
    reduction agreement which are excludible from the employee's gross income
    under Code Sections 125, 402(e)(3), 402(h)(1)(B), or 403(b), (ii) immediate
    participation, and (iii) full and immediate vesting, and

b)  Leased Employees do not constitute more than 20 percent of the recipient's
    nonhighly compensated work force.

LOAN ADMINISTRATOR means the person(s) or position(s) named in Item U(3)(a)(i).

MATCHING CONTRIBUTIONS means Employer Contributions which are contingent on a
Member's Elective Deferral Contributions. (See Items O(8) and P and Sections
3.01, 3.08 and 3.09.)

MAXIMUM INTEGRATION RATE means the Maximum Integration Rate defined in Item
Q(3)(b).

MEMBER means either an Active Member or an Inactive Member.

MEMBER CONTRIBUTIONS means Voluntary Contributions and Required Contributions,
unless the context clearly indicates only one is meant.

MONTHLY DATE means each Yearly Date and the same day of each following month
during the Plan Year beginning on such Yearly Date.

NAMED FIDUCIARY means the person named in Item G.

NET PROFITS means our current or accumulated net earnings, determined according
to generally accepted accounting practices, before any Contributions made by us
under this Plan and before any deduction for Federal or state income tax,
dividends on our stock, and capital gains or losses. If we

                              9
<PAGE>

are a nonprofit organization under Code Section 501(c)(3), Net Profits means
excess revenues (excess of receipts over expenditures).

NONHIGHLY COMPENSATED EMPLOYEE means an Employee of the Employer who is not a
Highly Compensated Employee.

NONVESTED ACCOUNT means the excess, if any, of a Member's Account over his
Vested Account.

NORMAL FORM means a single life annuity with installment refund.

NORMAL RETIREMENT AGE means, for a Member, the age defined in Item Z(1).

NORMAL RETIREMENT DATE means the earliest first day of the month on or after a
Member reaches Normal Retirement Age. Retirement benefits shall begin on a
Member's Normal Retirement Date if he is not an Employee, has a Vested Account,
and has not elected to have retirement benefits begin later. However,
retirement benefits shall not begin before the later of age 62 or his Normal
Retirement Age, unless the qualified election procedures of Article VI or VIA,
whichever applies, are met. If permitted in Item Z(2), a Member may choose to
have retirement benefits begin on his Normal Retirement Date, even if he is an
Employee on such date. An earlier Retirement Date may apply if the Member is 70
1/2 or older. (See Section 5.04.)

OWNER-EMPLOYEE means a Self-employed Individual who, in the case of a sole
proprietorship, owns the entire interest in the unincorporated trade or
business for which this Plan is established. If this Plan is established for a
partnership, an Owner-employee means a Self-employed Individual who owns more
than 10 percent of either the capital interest or profits interest in such
partnership.

PARENTAL ABSENCE means an Employee's absence from work:

a)   by reason of pregnancy of the Employee,

b)   by reason of birth of a child of the Employee,

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

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

PAY means the pay defined in Item N(1).

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

If a determination period consists of fewer than 12 months, the annual limit is
an amount equal to the otherwise applicable annual limit multiplied by a
fraction. The numerator of the fraction is the number of months in the short
determination period and the denominator of the fraction is 12.

If Pay for any prior determination period is taken into account in determining
a Member's contributions or benefits for the current Plan Year, the Pay for
such prior determination period is subject to the applicable annual pay limit
in effect for that determination period. For this purpose, in determining
contributions or benefits in Plan Years beginning on or after January 1, 1994,
the annual Pay limit in effect for determination periods beginning before that
date is $150,000.

                             10
<PAGE>

Pay means, for a Self-employed Individual, Earned Income.

Pay means, for a Leased Employee, Pay for the services the Leased Employee
performs for us, determined in the same manner as the Pay of Employees who are
not Leased Employees, regardless of whether such Pay is received directly from
us or from the leasing organization.

PAY YEAR means the consecutive 12-month period defined in Item N(3).

PERIOD OF MILITARY DUTY means, for an Employee

a)  who served as a member of the armed forces of the United States, and

b)  who was reemployed by us at a time when the Employee had a right to
    reemployment in accordance with seniority rights as protected under Chapter
    43 of Title 38 of the United States Code,

the period of time from the date the Employee was first absent from work for us
because of such military duty to the date the Employee was reemployed.

PERIOD OF SERVICE means a period of time beginning on an Employee's Hire or
Rehire Date, whichever applies, and ending on his Severance Date.

PERIOD OF SEVERANCE means a period beginning on an Employee's Severance Date
and ending on the date he again performs an Hour of Service.

A one-year Period of Severance means a Period of Severance of 12 consecutive
months.

Solely for purposes of determining whether a one-year Period of Severance has
occurred for entry or vesting purposes, the consecutive 12-month period
beginning on the first anniversary of the first date of a Parental Absence
shall not be a one-year Period of Severance.

PLAN means our retirement plan set forth in the attached Adoption Agreement and
this document, including any later amendments to them. If our Adoption
Agreement indicates that a Trust Agreement has been set up, the term Plan shall
include the term Trust Agreement, unless the context clearly indicates
otherwise.

PLAN ADMINISTRATOR means the person named in Item H.

PLAN FUND means the total of the Investment Fund, the guaranteed benefit policy
portion of any Annuity Contract, and the cash value of any Insurance Policy.
The Investment Fund shall be valued as stated in its definition. The guaranteed
benefit policy portion of any Annuity Contract shall be determined in
accordance with the terms of the Annuity Contract and, to the extent that such
Annuity Contract allocates contract values to Members, allocated to Members in
accordance with its terms. The cash value of any Insurance Policy shall be
stated in such policy. The total of all amounts held under the Plan Fund shall
equal the value of the aggregate of Members' Accounts under the Plan.

PLAN YEAR means a consecutive 12-month period beginning on a Yearly Date and
ending on the day before the next Yearly Date. If the Yearly Date changes, the
change will result in a short Plan Year. If a service period or the Pay Year is
based on the Plan Year, corresponding years before the Effective Date shall be
included.

                             11
<PAGE>

PLAN-YEAR QUARTER means a period beginning on a Quarterly Date and ending on
the day before the next Quarterly Date.

PREDECESSOR EMPLOYER means a predecessor employer defined in Item I(1).

PRIOR EMPLOYER means a prior employer defined in Item I(2).

PRIOR PLAN means a retirement plan of ours or of a Predecessor Employer which
was qualifiable under Code Section 401(a), and of which this Plan is a
restatement, as specified in the initial Adoption Agreement. If, because of a
merger, consolidation, or transfer of assets or liabilities, this Plan is a
continuation of a plan which was qualifiable under Code Section 401(a), that
plan shall be a Prior Plan. If, with the approval of any governmental agency to
which it is subject, the assets of a terminated plan of ours which was
qualified under Code Section 401(a) are transferred to this Plan, that
terminated plan shall be deemed to be the Prior Plan.

PRIOR PLAN ASSETS means the assets accumulated under the Prior Plan which have
not been distributed and which are held under this Plan.

QUALIFIED JOINT AND SURVIVOR ANNUITY means, for a Member who has a spouse, an
immediate survivorship life annuity with installment refund, where the
Contingent Annuitant is the Member's spouse and the survivorship percentage is
50%. A former spouse will be treated as the spouse to the extent provided under
a qualified domestic relations order as described in Code Section 414(p).

The amount of the benefit payable under the Qualified Joint and Survivor
Annuity shall be the amount of benefit which may be provided by the Member's
Vested Account.

QUALIFIED MATCHING CONTRIBUTIONS means Matching Contributions which are 100%
vested and subject to the distribution restrictions of Code Section 401(k) when
made. (See Section 5.04.) Our Matching Contributions shall be Qualified
Matching Contributions if elected in Item O(8)(b)(i) or P(8).

QUALIFIED NONELECTIVE CONTRIBUTIONS means Employer Contributions (other than
Elective Deferral Contributions and Qualified Matching Contributions) which are
100% vested and subject to the distribution restrictions of Code Section 401(k)
when made. (See Items O(8)(b)(ii), O(8)(d), and Q(1) and Sections 3.01, 3.08,
and 5.04.)

QUALIFIED PRERETIREMENT SURVIVOR ANNUITY means a life annuity with installment
refund payable to the surviving spouse of a Member who dies before his Annuity
Starting Date. A former spouse will be treated as the surviving spouse to the
extent provided under a qualified domestic relations order as described in Code
Section 414(p).

QUALIFYING EMPLOYER SECURITIES means any security which is issued by us or any
Controlled Group member and which meets the requirements of Code Section 409(l)
and ERISA Section 407(d)(5)(a). This shall also include any securities that
satisfied the requirements of the definition when these securities were
assigned to the Plan.

QUALIFYING EMPLOYER SECURITIES FUND means that part of the assets of the Trust
Fund that are designated to be held primarily or exclusively in Qualifying
Employer Securities for the purpose of providing benefits for Members.

QUARTERLY DATE means each Yearly Date and the third, sixth, and ninth Monthly
Date after each Yearly Date which is within the same Plan Year.

REENTRY DATE means the date a former Active Member reenters the Plan. (See
Section 2.01.)

                             12
<PAGE>

REHIRE DATE means the date an Employee first performs an Hour of Service
following a Period of Severance when the elapsed time method is used, or an
Entry Break when the hours method is used.

REQUIRED CONTRIBUTIONS means nondeductible employee contributions required from
an active member in order to participate in the Prior Plan.

RESTATEMENT DATE means the date our retirement plan was last restated. (See
Item A(2) of the initial Adoption Agreement.)

RETIREMENT DATE means the date a retirement benefit will begin and is a
Member's Early, Normal, or Late Retirement Date, as the case may be.

ROLLOVER CONTRIBUTIONS means the rollover contributions which are made by an
Eligible Employee or an Inactive Member. (See Section 3.03.)

SELF-DIRECTED BROKERAGE ACCOUNT means that portion of a Member's Account that
is invested at the Member's direction in the Principal Self-directed Brokerage
Account.

SELF-EMPLOYED INDIVIDUAL means, with respect to any Fiscal Year, an individual
who has Earned Income for the Fiscal Year (or who would have Earned Income but
for the fact the trade or business for which this Plan is established did not
have net profits for such Fiscal Year).

SEMI-YEARLY DATE means each Yearly Date and the sixth Monthly Date after each
Yearly Date which is within the same Plan Year.

SEVERANCE DATE means the earlier of:

a)  the date on which an Employee quits, retires, dies, or is discharged, or

b)  the first anniversary of the date an Employee begins a one-year absence
    from service (with or without pay). This absence may be the result of any
    combination of vacation, holiday, sickness, disability, leave of absence,
    or layoff.

Solely to determine whether a one-year Period of Severance has occurred for
entry or vesting purposes for an Employee who is absent from service beyond the
first anniversary of the first day of a Parental Absence, Severance Date is the
second anniversary of the first day of the Parental Absence. The period between
the first and second anniversaries of the first day of the Parental Absence is
not a Period of Service and is not a Period of Severance.

SIGNIFICANT CORPORATE EVENT means any corporate merger or consolidation,
recapitalization, reclassification, liquidation, dissolution, sale of
substantially all assets of a trade or business, or such similar transaction as
may be prescribed in regulations under Code Section 409(e)(3).

TAXABLE WAGE BASE means the contribution and benefit base under section 230 of
the Social Security Act.

TOTALLY DISABLED means that a Member is disabled, as a result of sickness or
injury, to the extent that he is prevented from engaging in any substantial
gainful activity, and is eligible for and receives a disability benefit under
Title II of the Federal Social Security Act.

If our Employees are not covered under Title II of the Federal Social Security
Act, Totally Disabled means that a Member is disabled as a result of sickness
or injury, to the extent that he is completely prevented from performing any
work or engaging in any occupation for wage or profit, and has been
continuously disabled for six months. Initial written proof that the disability
exists and has continued

                             13
<PAGE>

for at least six months must be furnished to the Plan Administrator by the
Member within one year after the date the disability begins. The Plan
Administrator, upon receipt of any notice of proof of a Member's total
disability, shall have the right and opportunity to have a physician it
designates examine the Member when and as often as it may reasonably require,
but not more than once each year after the disability has continued
uninterruptedly for at least two years beyond the date of furnishing the first
proof.

TRUST AGREEMENT means, if we select Item U(1)(a), whichever of the following
attached agreements we selected: the Discretionary Trust Agreement labeled
Attachment A, the Corporate Directed Trust Agreement labeled Attachment B, the
Corporate Custodial Trust Agreement labeled Attachment C, the Passive Trust
Agreement labeled Attachment D, or the Trustar? Retirement Services Directed
Trust Agreement, labeled Attachment E.

TRUST FUND means the total funds held under an applicable Trust Agreement. The
term Trust Fund when used within a Trust Agreement shall mean only the funds
held under that Trust Agreement.

TRUSTEE means, for trusteed plans, the party or parties named in the Trust
Agreement(s) chosen in Item U(1). The term Trustee as it is used in this Plan
shall include the plural unless the context clearly indicates the singular is
meant.

VALUATION DATE means the date on which the value of the assets of the
Investment Fund is determined. The value of each Account which is maintained
under this Plan shall be determined on the Valuation Date. In each Plan Year,
the Valuation Date shall be the last day of the Plan Year. At the discretion of
the Plan Administrator, Trustee, or Insurer (whichever applies), assets of the
Investment Fund may be valued more frequently. These dates shall also be
Valuation Dates.

VESTED ACCOUNT means, on any date, the vested part of a Member's Account. If
all Employer Contributions are 100% vested, the Member's Vested Account is
equal to his Account. If not all Employer Contributions are 100% vested, and
the Member's Vesting Percentage is 100%, the Vested Account equals his Account.
If not all Employer Contributions are 100% vested and the Member's Vesting
Percentage is not 100%, the Vested Account equals the sum of (a) and (b) below:

a)  The part of the Member's Account resulting from Employer Contributions made
    before any prior Forfeiture Date and all other Contributions which were
    100% vested when made. The Member is fully (100%) vested in this part of
    his Account.

b)  The balance of the Member's Account in excess of the amount in (a) above
    multiplied by his Vesting Percentage.

    If the Member has withdrawn any part of his Account resulting from our
    Contributions, other than vested Employer Contributions included in (a)
    above, the amount determined under this subparagraph (b) shall be equal to
    P(AB + D) - D as defined below:

    P    The Member's Vesting Percentage.

    AB   The balance of the Member's Account in excess of the amount in (a)
         above.

    D    The amount of the withdrawal resulting from our Contributions, other
         than our vested Contributions included in (a) above.

VESTING BREAK means, when the elapsed time method is used, a one-year Period of
Severance. An Employee incurs a Vesting Break on the last day of a one-year
Period of Severance.

When the hours method is used, Vesting Break is defined in Item W(2)(c). An
Employee incurs a Vesting Break on the last day of the Vesting Service Period
in which he has a Vesting Break.

                             14
<PAGE>

VESTING PERCENTAGE means the Member's Vesting Percentage determined under Item
V. If the computation of Vesting Percentage is changed, a Member's Vesting
Percentage as of the day before the change shall not be reduced due to the
change. The provisions of Section 10.01 regarding changes in the computation of
Vesting Percentage shall apply.

VESTING SERVICE means an Employee's service determined under Item W. Vesting
Service is subject to the modifications selected under that item. Vesting
Service shall include service with a Controlled Group member while we are both
members of the Controlled Group.

If Item W(4) is selected, Vesting Service is determined under the Prior Plan
provisions. Service before the date the Prior Plan became subject to ERISA may
be disregarded if such service would have been disregarded under the Prior Plan
break in service rules as in effect on the day before such date.

If Item I(1)(a)(ii) is selected, Vesting Service shall include service with a
Predecessor Employer which did not maintain this Plan. If Item I(2)(b)(ii) is
selected, Vesting Service shall include service with a Prior Employer.

Vesting Service shall include a Period of Military Duty. If the elapsed time
method is used, the entire Period of Military Duty shall be included to the
extent it has not already been counted as Vesting Service. If the hours method
is used, an Hour of Service shall be credited (without regard to the 501 Hours
of Service limitation) for each hour the Employee would normally have been
scheduled to work for us during such Period of Military Duty, to the extent
such hour has not already been credited as Vesting Service.

If the elapsed time method is used, Vesting Service shall be measured from his
Hire Date to his most recent Severance Date. Vesting Service shall be reduced
by all or any part of a Period of Service that is not counted. Vesting Service
shall also be reduced by any Period of Severance that occurred prior to his
most recent Severance Date, unless such Period of Severance is included under
the service spanning rule below. This period of Vesting Service shall be
expressed as years and fractional parts of a year (to four decimal places) on
the basis that 365 days equal one year.

If the elapsed time method is used, Vesting Service shall include a Period of
Severance (service spanning rule) if:

a)  the Period of Severance immediately follows a period during which an
    Employee is not absent from work and ends within 12 months, or

b)  the Period of Severance immediately follows a period during which an
    Employee is absent from work for any reason other than quitting, being
    discharged, or retiring (such as a leave of absence or layoff) and ends
    within 12 months of the date he was first absent.

If the Prior Plan applied the rule of parity before the first Yearly Date in
1985, an Employee's Vesting Service, accumulated before a Vesting Break which
occurred before that date, shall be excluded according to the Prior Plan
provisions if (i) his Vesting Percentage is zero, and (ii) his latest period of
consecutive Vesting Breaks equals or exceeds his prior Vesting Service
(disregarding any Vesting Service that was excluded because of a previous
period of Vesting Breaks).

For a Member who is not credited with an Hour of Service on or after the first
Yearly Date in 1985, Vesting Service accrued before such date and before an age
greater than 18 (before the beginning of the Vesting Service Period in which he
attained that age, when the hours method is used) shall be excluded if the
Prior Plan excluded such service.

                             15
<PAGE>

If the method of crediting Vesting Service changes, the provisions of Sections
10.01 and 10.13 shall apply.

VESTING SERVICE PERIOD means the period defined in Item W(2)(b).

VOLUNTARY CONTRIBUTIONS means the Contributions by a Member that are not
required as a condition of employment, of participation, or for obtaining
additional benefits from our Contributions. (See Item T(1) and Section 3.02.)

YEARLY DATE means the Yearly Date defined in Item E.

YEARS OF SERVICE means an Employee's Vesting Service defined in Item W,
disregarding any modifications which exclude service.

If Vesting Service is not defined in Item W, Years of Service shall be
determined as if Item W(1) was selected.

ARTICLE II

PARTICIPATION

SECTION 2.01 - ACTIVE MEMBER.

An Employee shall first become an Active Member (begin active participation in
the Plan) on the earliest date specified in Item M on which he is an Eligible
Employee and has met all of the entry requirements selected in Item L. This
date is the Member's Entry Date.

Each Employee who was an active member under the Prior Plan on the day before
the Restatement Date shall continue to be an Active Member under this Plan on
the Restatement Date if he is still an Eligible Employee and his Entry Date
shall not change.

If service with a Predecessor Employer or a Prior Employer is counted for
purposes of Entry Service in Item I, an Employee shall be credited with such
service on the date he becomes an Employee and shall become an Active Member on
the earliest date specified in Item M on which he is an Eligible Employee and
has met all of the entry requirements selected in Item L. This date is the
Member's Entry Date.

If a person has been an Eligible Employee who has met all of the entry
requirements selected in Item L but is not an Eligible Employee on the date
which would have been his Entry Date, he shall become an Active Member on the
date he again becomes an Eligible Employee. This date is the Member's Entry
Date.

In the event an Employee who is not an Eligible Employee becomes an Eligible
Employee, such Eligible Employee shall become an Active Member immediately if
such Eligible Employee has satisfied the entry requirements in Item L and would
have otherwise previously become an Active Member had he met the definition of
Eligible Employee. This date is the Member's Entry Date.

An Inactive Member shall again become an Active Member (resume active
participation in the Plan) on the date he again performs an Hour of Service as
an Eligible Employee. This date is his Reentry Date. Upon again becoming an
Active Member, he shall cease to be an Inactive Member.

A former Member shall again become an Active Member (resume active
participation in the Plan) on the date he again performs an Hour of Service as
an Eligible Employee. This date is his Reentry Date.

                             16
<PAGE>

There shall be no duplication of benefits for a Member under this Plan because
of more than one period as an Active Member.

SECTION 2.02 - INACTIVE MEMBER.

An Active Member shall become an Inactive Member (stop accruing benefits under
the Plan) on the earlier of the following:

a)   the date the Member ceases to be an Eligible Employee, or

b)   the effective date of complete termination of the Plan under Article VIII.

An Employee or former Employee who was an inactive member under the Prior Plan
on the day before the Restatement Date shall continue to be an Inactive Member
under this Plan on the Restatement Date. Eligibility for any benefits payable
to the Member or on his behalf and the amount of the benefits shall be
determined according to the provisions of the Prior Plan, unless otherwise
stated in this Plan.

SECTION 2.03 - CESSATION OF PARTICIPATION.

A Member shall cease to be a Member on the date he is no longer an Eligible
Employee and his Account is zero.

SECTION 2.04 - ADOPTING EMPLOYERS - SEPARATE PLANS.

Each Adopting Employer identified as a separate plan in Item AB of the Adoption
Agreement - Nonstandard maintains this Plan as a separate and distinct plan for
the exclusive benefit of its Employees. An Adopting Employer's adoption of the
Plan shall be in writing. If the Adopting Employer did not maintain a Prior
Plan, the date of adoption specified in Item AB is the Effective Date of its
Plan. This date is the first Yearly Date for the Adopting Employer's Plan and
shall be the Entry Date for any of its Employees who have met the requirements
in Section 2.01 as of that date. If the Adopting Employer did maintain a Prior
Plan, the date of adoption is the Restatement Date of its Plan.

An Adopting Employer shall be deemed to be the Employer but only with respect
to its Plan and for those Employees who are on its payroll. In interpreting the
Adoption Agreement and this document as to an Adopting Employer, the terms
Employer, we, us, and ours shall be deemed to refer to the Adopting Employer
and the Adopting Employer's fiscal year is deemed to be the Fiscal Year. The
primary Employer in Item B is deemed to be an Adopting Employer for purposes of
the following two paragraphs.

The Contributions made by an Adopting Employer, and Forfeitures arising from
such Contributions, shall not be used to fund the benefits for Employees of any
other Adopting Employer. Service with an Adopting Employer shall be included as
service with all other Adopting Employers and transfer of employment, without
interruption, between Adopting Employers shall not be an interruption of
service. If an Active Member ceases to be an Eligible Employee of an Adopting
Employer and immediately becomes an Eligible Employee of another Adopting
Employer, for purposes of Employer Contributions only, he shall be an Active
Member under the first Adopting Employer's Plan until the earlier of the end of
the Plan Year or the date on which he is no longer an Eligible Employee under
any Adopting Employer's Plan. In determining his eligibility for, or the amount
or allocation of, any Employer Contributions under each Plan, his service from
all Adopting Employers shall be taken into account, but only his Pay from the
Adopting Employer maintaining such Plan shall be taken into account. If
Employer Contributions are made under a service formula, there shall be no
duplication of benefits on account of active participation in more than one
Plan and the Contribution for any period shall be prorated based on service
with each Adopting Employer which maintained such Plans.

                             17
<PAGE>

If an Integration Level is used to determine the amount or allocation of an
Employer Contribution and a Member receives Pay from more than one Adopting
Employer, the Integration Level used to determine the amount or allocation of
an Adopting Employer's Contribution is equal to the Integration Level
multiplied by the ratio of (i) the Member's Pay from the Adopting Employer used
to determine the amount or allocation of such Contribution to (ii) such Pay
from all Adopting Employers.

Any amendment to the Plan by the primary Employer in Item B shall be deemed to
be an amendment to each Adopting Employer's Plan. An Adopting Employer may not
amend the Plan other than to restate its Plan in the form of a separate
document and, in that event, it shall cease to be an Adopting Employer. An
employer shall not be an Adopting Employer if it ceases to be a Controlled
Group member. Such an employer may continue its Plan by restating it in the
form of a separate document. This Plan shall be amended to delete a former
Adopting Employer from Item AB.

If the Plan of the Adopting Employer terminates, the provisions of Article VIII
shall apply to its Plan.

SECTION 2.05 - ADOPTING EMPLOYERS - SINGLE PLAN.

If the Adoption Agreement - Standard is used, each Adopting Employer listed in
Item AB(1) shall be an Adopting Employer which participates with us in this
Plan. If the Adoption Agreement - Standard is used and the transition period
described in Code Section 410(b)(6)(C)(ii) has ended with respect to us, each
Controlled Group member for which such transition period has ended, whether or
not listed in Item AB(1), shall also be an Adopting Employer which participates
with us in this Plan. An Adopting Employer's agreement to participate in this
Plan shall be in writing. If the Adopting Employer does not agree to
participate in writing, we shall, by our signature on the Adoption Agreement,
agree in writing for the Adopting Employer.

Each Adopting Employer identified as a single plan in Item AB of the Adoption
Agreement - Nonstandard participates with us in this Plan. An Adopting
Employer's agreement to participate in this Plan shall be in writing.

We have the right to amend the Plan. An Adopting Employer does not have the
right to amend the Plan.

If the Adopting Employer did not maintain a Prior Plan, the date of
participation specified in Item AB (the day following the end of its transition
period described in Code Section 410(b)(6)(C)(ii) for an Adopting Employer not
listed in Item AB) shall be the Entry Date for any of its Employees who have
met the requirements in Section 2.01 as of that date. Service with and Pay from
an Adopting Employer shall be included as service with and Pay from us.
Transfer of employment, without interruption, between an Adopting Employer and
another Adopting Employer or us shall not be considered an interruption of
service. Our Fiscal Year in Item F shall be the Fiscal Year used in
interpreting this Plan for Adopting Employers.

Contributions made by an Adopting Employer shall be treated as Contributions
made by us. Forfeitures arising from those Contributions shall be used for the
benefit of all Members.

An employer shall not be an Adopting Employer if it ceases to be a Controlled
Group member. Such an employer may continue a retirement plan for its Employees
in the form of a separate document. This Plan shall be amended to delete a
former Adopting Employer from Item AB.

If (i) an employer ceases to be an Adopting Employer or the Plan is amended to
delete an Adopting Employer and (ii) the Adopting Employer does not continue a
retirement plan for the benefit of its Employees, partial termination may
result and the provisions of Article VIII shall apply.

                             18
<PAGE>
ARTICLE III
CONTRIBUTIONS

SECTION 3.01 - EMPLOYER CONTRIBUTIONS.

Our Contributions are conditioned on initial qualification of the Plan. If the
Plan is denied initial qualification, the provisions of Section 10.15 shall
apply.

The amount of our Contributions is specified in the Adoption Agreement.

Our Contributions are made without regard to our current or accumulated Net
Profits, unless otherwise specified in Item R(1)(a). Elective Deferral
Contributions shall in all events be made without regard to our current or
accumulated Net Profits. Notwithstanding the foregoing, the Plan shall continue
to be designed to qualify as a profit sharing plan for purposes of Code
Sections 401(a), 402, 412, and 417.

No Member shall be permitted to have Elective Deferral Contributions, as
defined in Section 3.07, made under this Plan, or any other qualified plan
maintained by us, during any taxable year in excess of the dollar limitation
contained in Code Section 402(g) in effect at the beginning of such taxable
year.

If Item O(7) is selected, the Plan provides for an automatic election to have
Elective Deferral Contributions made. Such automatic election shall apply when
a Member first becomes eligible to make Elective Deferral Contributions (or
again becomes eligible after a period during which he was not an Active
Member). If Item O(7)(b)(i) is selected, the automatic election shall also
apply to certain Active Members as provided in Item O(7)(b)(i). The Member
shall be provided a notice that explains the automatic election and his right
to elect a different rate of Elective Deferral Contributions or no Elective
Deferral Contributions. The notice shall include the procedure for exercising
that right and the timing for implementing any such election. The Member shall
be given a reasonable period thereafter to elect a different rate of Elective
Deferral Contributions or no Elective Deferral Contributions.

If Item O(7) is selected, at least 30 days, but not more than 90 days, before
the beginning of each Plan Year, each Active Member shall be provided a notice
which states his current rate of Elective Deferral Contributions, explains the
automatic election and his right to elect a different rate of Elective Deferral
Contributions or no Elective Deferral Contributions. The notice shall include
the procedure for exercising that right and the timing for implementing any
such election.

An elective deferral agreement (or change thereto) must be made in such manner
and in accordance with such rules as we may prescribe (including by means of
voice response or other electronic system under circumstances we permit) and
may not be made retroactively.

If our Contributions are made from Net Profits in excess of Elective Deferral
Contributions (Item R(1)(a)), and such excess is not sufficient to provide our
Matching Contributions, Qualified Nonelective Contributions under Item Q(1)(a)
and Additional Contributions, if any, such Contributions shall be
proportionately reduced.

Our Contributions are allocated according to the provisions of Section 3.05.

We may make all or any portion of our Matching Contributions, Qualified
Nonelective Contributions, Additional Contributions, or Discretionary
Contributions, which are to be invested in Qualifying

                                       19
<PAGE>
Employer Securities as specified in Item U(5)(a)(i) of the Adoption Agreement -
Nonstandard, to the Trustee in the form of Qualifying Employer Securities.

If Item R(4) is selected, we may make all or a part of our annual Contributions
before the end of the Plan Year. If Item R(4)(a) is selected, such
Contributions shall be allocated when made in a manner which approximates the
allocation which would otherwise have been made as of the last day of the Plan
Year. Succeeding allocations shall take into account amounts previously
allocated for the Plan Year. The percentage of our Contributions allocated to
the Member for the Plan Year shall be the same percentage which would have been
allocated to him if the entire allocation had been made as of the last day of
the Plan Year. Excess allocations shall be forfeited and reallocated as
necessary to provide the percentage applicable to each Member. If Item R(4)(b)
is selected, such Contributions shall be held unallocated until the last day of
the Plan Year. Then, as of the last day of the Plan Year, the advance
Contributions shall be allocated according to the provisions of Section 3.05.

A portion of the Plan assets resulting from our Contributions (but not more
than the original amount of those Contributions) may be returned if our
Contributions are made because of a mistake of fact or are more than the amount
deductible under Code Section 404 (excluding any amount which is not deductible
because the Plan is disqualified). The amount involved must be returned to us
within one year after the date our Contributions are made by mistake of fact or
the date the deduction is disallowed, whichever applies. Except as provided
under this paragraph and Articles VIII and X, the assets of the Plan shall
never be used for our benefit and are held for the exclusive purpose of
providing benefits to Members and their Beneficiaries and for defraying
reasonable expenses of administering the Plan.

Prior Plan Assets which result from contributions made by us shall be treated
in the same manner as Employer Contributions made under this Plan. If the Prior
Plan Assets are transferred from a terminated plan, they shall be treated in
the same manner as Employer Contributions made under this Plan before a
Forfeiture Date.

SECTION 3.02 - VOLUNTARY CONTRIBUTIONS BY MEMBERS.

If permitted under Item T, an Active Member may make Voluntary Contributions in
accordance with nondiscriminatory procedures set up by the Plan Administrator
and subject to such limits as we have prescribed in Item T(1). Such
Contributions shall be credited to the Member's Account when made.

The Plan will not accept deductible Voluntary Contributions which are made for
a taxable year beginning after December 31, 1986. Such Contributions made prior
to that date shall be maintained in a separate account which will be
nonforfeitable at all times.

A Member's participation in the Plan is not affected by stopping or changing
Voluntary Contributions. An Active Member's request to start, change, or stop
Voluntary Contributions must be made in such manner and in accordance with such
rules as we may prescribe (including by means of voice response or other
electronic system under circumstances we permit).

The part of the Member's Account resulting from Voluntary Contributions is
fully (100%) vested and nonforfeitable at all times.

Prior Plan Assets which result from voluntary contributions made by the Member
shall be treated in the same manner as Voluntary Contributions made under this
Plan. These Prior Plan Assets may include deductible voluntary contributions
which were made according to the provisions of the Prior Plan.

                                       20
<PAGE>
SECTION 3.03 - ROLLOVER CONTRIBUTIONS.

If permitted under Item T, a Rollover Contribution may be made by an Eligible
Employee or an Inactive Member if the following conditions are met:

a)       The Contribution is of amounts distributed from a plan that satisfies
         the requirements of Code Section 401(a) or from a "conduit" individual
         retirement account described in Code Section 408(d)(3)(A). In the case
         of an Inactive Member, the Contribution must be of an amount
         distributed from another plan of ours, or a plan of a Controlled Group
         member, that satisfies the requirements of Code Section 401(a).

b)       The Contribution is of amounts that the Code permits to be transferred
         to a plan that meets the requirements of Code Section 401(a).

c)       The Contribution is made in the form of a direct rollover under Code
         Section 401(a)(31) or is a rollover made under Code Section 402(c) or
         408(d)(3)(A) within 60 days after the Eligible Employee or Inactive
         Member receives the distribution.

d)       The Eligible Employee or Inactive Member furnishes evidence
         satisfactory to the Plan Administrator that the proposed rollover
         meets conditions (a), (b), and (c) above.

A Rollover Contribution shall be allowed in cash only and must be made
according to procedures set up by the Plan Administrator.

If the Eligible Employee is not an Active Member when the Rollover Contribution
is made, he shall be deemed to be an Active Member only for the purpose of
investment and distribution of the Rollover Contribution. Our Contributions
shall not be made for or allocated to the Eligible Employee and he may not make
Voluntary Contributions until the time he meets all of the requirements to
become an Active Member.

Rollover Contributions made by an Eligible Employee or an Inactive Member shall
be credited to his Account. The part of the Member's Account resulting from
Rollover Contributions is fully (100%) vested and nonforfeitable at all times.
A separate accounting record shall be maintained for that part of his Rollover
Contributions consisting of voluntary contributions which were deducted from
the Member's gross income for Federal income tax purposes.

Prior Plan Assets which result from the Member's rollover contributions shall
be treated in the same manner as Rollover Contributions made under this Plan.

SECTION 3.04 - FORFEITURES.

The Nonvested Account of a Member shall be forfeited as of the earlier of the
following:

a)       the date the Member dies (if prior to such date he had ceased to be an
         Employee), or

b)       the Member's Forfeiture Date.

All or a portion of a Member's Nonvested Account shall be forfeited before such
earlier date if, after he ceases to be an Employee, he receives, or is deemed
to receive, a distribution of his entire Vested Account or a distribution of
his Vested Account derived from our Contributions which were not 100% vested
when made, under Section 5.01, 5.03, or 10.11. The forfeiture shall occur as of
the date the Member receives, or is deemed to receive, the distribution. If a
Member receives, or is deemed to receive, his entire Vested Account, his entire
Nonvested Account shall be forfeited. If a Member receives a distribution of
his Vested Account from our Contributions which were not 100% vested when made,
but less than his entire Vested Account from such Contributions, the amount to
be forfeited shall be determined by multiplying his Nonvested Account from such
Contributions by a

                                       21
<PAGE>
fraction. The numerator of the fraction is the amount of the distribution
derived from our Contributions which were not 100% vested when made and the
denominator of the fraction is his entire Vested Account derived from such
Contributions on the date of the distribution.

A Forfeiture shall also occur as provided in Section 3.07.

Forfeitures shall be determined at least once during each Plan Year.
Forfeitures may first be used to pay administrative expenses. Forfeitures of
Matching Contributions which relate to excess amounts as provided in Section
3.07, which have not been used to pay administrative expenses, shall be applied
to reduce the earliest Employer Contributions made after the Forfeitures are
determined. Any other Forfeitures which have not been used to pay
administrative expenses shall be allocated as of the last day of the Plan Year
in which such Forfeitures are determined or shall be applied to reduce the
earliest Employer Contributions made after the Forfeitures are determined as
provided in Item Q(4). Upon their allocation to Accounts, or application to
reduce Employer Contributions, Forfeitures shall be deemed to be Employer
Contributions.

If a Member again becomes an Eligible Employee after receiving a distribution
which caused all or a portion of his Nonvested Account to be forfeited, he
shall have the right to repay to the Plan the entire amount of the distribution
he received (excluding any amount of such distribution resulting from
Contributions which were 100% vested when made). The repayment must be made in
a single sum (repayment in installments is not permitted) before the earlier of
the date five years after the date he again becomes an Eligible Employee or the
end of the first period of five consecutive Vesting Breaks which begin after
the date of the distribution.

If the Member makes the repayment provided above, the Plan Administrator shall
restore to his Account an amount equal to his Nonvested Account which was
forfeited on the date of distribution, unadjusted for any investment gains or
losses. If no amount is to be repaid because the Member was deemed to have
received a distribution or only received a distribution of Contributions which
were 100% vested when made, and he again performs an Hour of Service as an
Eligible Employee within the repayment period, the Plan Administrator shall
restore the Member's Account as if he had made a required repayment on the date
he performed such Hour of Service. Restoration of the Member's Account shall
include restoration of all Code Section 411(d)(6) protected benefits with
respect to the restored Account, according to applicable Treasury regulations.
Provided, however, the Plan Administrator shall not restore the Nonvested
Account if (i) a Forfeiture Date has occurred after the date of the
distribution and on or before the date of repayment and (ii) that Forfeiture
Date would result in a complete forfeiture of the amount the Plan Administrator
would otherwise restore.

The Plan Administrator shall restore the Member's Account by the close of the
Plan Year following the Plan Year in which repayment is made. The permissible
sources for restoration of the Member's Account are Forfeitures or special
Employer Contributions. Such special Employer Contributions shall be made
without regard to profits. The repaid and restored amounts are not included in
the Member's Annual Additions, as defined in Section 3.06.

SECTION 3.05 - ALLOCATION.

Elective Deferral Contributions in Item O shall be allocated to the Members for
whom such Contributions are made under Item O. Such Contributions shall be
allocated when made and credited to the Member's Account.

                                       22
<PAGE>
Matching Contributions in Item P shall be allocated to the persons for whom
such Contributions are made under Item P. Such Contributions calculated based
on Elective Deferral Contributions and Pay for the pay period shall be
allocated when made and credited to the person's Account. Such Contributions
calculated based on Elective Deferral Contributions and Pay for the Plan Year
shall be allocated as of the last day of the Plan Year and credited to the
person's Account.

Qualified Nonelective Contributions in Item Q(1)(a) and Additional
Contributions in Item Q(2) shall be allocated to the persons for whom such
Contributions are made under Item Q. Such Contributions based on Pay or a
dollar amount for the pay period, or a dollar amount for Hours of Service
during the pay period, shall be allocated when made and credited to the
person's Account. Such Contributions based on Pay or a dollar amount for the
Plan Year shall be allocated as of the last day of the Plan Year and credited
to the person's Account.

Qualified Nonelective Contributions in Item Q(1)(b), (c) or (e), and
Discretionary Contributions in Item Q(3) (and Forfeitures if allocated with
Discretionary Contributions under Item Q(4)) shall be allocated as of the last
day of the Plan Year to each person eligible to share in the allocation under
Item Q. The amount allocated to such person shall be determined under the
allocation formula selected in Item Q. This amount shall be credited to the
person's Account.

If Item Q(4)(b)(i) is selected, Forfeitures shall be allocated as of the last
day of the Plan Year to each person eligible to share in the allocation under
Item Q. The amount allocated to such a person shall be determined under the
allocation formula specified in Item Q. This amount shall be credited to the
person's Account.

If Leased Employees are Eligible Employees, in determining the amount of our
Contributions allocated to a person who is a Leased Employee, contributions
provided by the leasing organization which are attributable to services such
Leased Employee performs for us shall be treated as provided by us. Those
contributions shall not be duplicated under this Plan.

SECTION 3.06 - CONTRIBUTION LIMITATION.

a)       Definitions. For the purpose of determining the contribution
         limitation set forth in this section, the following terms are defined:

         ANNUAL ADDITIONS means the sum of the following amounts credited to a
         Member's account for the Limitation Year:

         1)       employer contributions;

         2)       employee contributions; and

         3)       forfeitures.

         Annual Additions to a defined contribution plan shall also include the
         following:

         4)       amounts allocated, after March 31, 1984, to an individual
                  medical account, as defined in Code Section 415(l)(2), which
                  are part of a pension or annuity plan maintained by the
                  Employer,

         5)       amounts derived from contributions paid or accrued after
                  December 31, 1985, in taxable years ending after such date,
                  which are attributable to post-retirement medical benefits,
                  allocated to the separate account of a key employee, as
                  defined in Code Section 419A(d)(3), under a welfare benefit
                  fund, as defined in Code Section 419(e), maintained by the
                  Employer; and

         6)       allocations under a simplified employee pension.

                                       23
<PAGE>
         For this purpose, any Excess Amount applied under (e) and (k) below in
         the Limitation Year to reduce Employer Contributions shall be
         considered Annual Additions for such Limitation Year.

         COMPENSATION means one of the following as specified in Item S(2):

         1)       Information Required to be Reported Under Code Sections 6041,
                  6051, and 6052 ("Wages, Tips and Other Compensation" box on
                  Form W-2). Compensation is defined as wages within the
                  meaning of Code Section 3401(a) and all other payments of
                  compensation to an Employee by the Employer (in the course of
                  the Employer's trade or business) for which the Employer is
                  required to furnish the Employee a written statement under
                  Code Sections 6041(d), 6051(a)(3), and 6052. Compensation
                  must be determined without regard to any rules under Code
                  Section 3401(a) that limit the remuneration included in wages
                  based on the nature or location of the employment or the
                  services performed (such as the exception for agricultural
                  labor in Code Section 3401(a)(2)).

         2)       Code Section 3401(a) Wages. Compensation is defined as wages
                  within the meaning of Code Section 3401(a) for the purposes
                  of income tax withholding at the source but determined
                  without regard to any rules that limit the remuneration
                  included in wages based on the nature or location of the
                  employment or the services performed (such as the exception
                  for agricultural labor in Code Section 3401(a)(2)).

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

                  i)       employer contributions to a plan of deferred
                           compensation which are not included in the
                           Employee's gross income for the taxable year in
                           which contributed, or employer contributions under a
                           simplified employee pension plan, or any
                           distributions from a plan of deferred compensation;

                  ii)      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;

                  iii)     amounts realized from the sale, exchange or other
                           disposition of stock acquired under a qualified
                           stock option; and

                  iv)      other amounts which received special tax benefits,
                           or contributions made by the 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
                           actually excludible from the gross income of the
                           Employee).

         For any Self-employed Individual, Compensation shall mean Earned
         Income.

         For purposes of applying the limitations of this section, Compensation
         for a Limitation Year is the Compensation actually paid or made
         available in gross income during such Limitation Year.

                                       24
<PAGE>
         For Limitation Years beginning after December 31, 1997, for purposes
         of applying the limitations of this section, Compensation paid or made
         available during such Limitation Year shall include any elective
         deferral (as defined in Code Section 402(g)(3)), and any amount which
         is contributed or deferred by the Employer at the election of the
         Employee and which is not includible in the gross income of the
         Employee by reason of Code Section 125, 132(f)(4), or 457.

         DEFINED BENEFIT PLAN FRACTION means a fraction, the numerator of which
         is the sum of the Member's Projected Annual Benefits under all the
         defined benefit plans (whether or not terminated) maintained by the
         Employer, and the denominator of which is the lesser of (i) 125
         percent of the dollar limitation determined for the Limitation Year
         under Code Sections 415(b)(1)(A) and (d) or (ii) 140 percent of the
         Highest Average Compensation, including any adjustments under Code
         Section 415(b)(5).

         Notwithstanding the above, if the Member was a member as of the first
         day of the first Limitation Year beginning after December 31, 1986, in
         one or more defined benefit plans maintained by the Employer which
         were in existence on May 6, 1986, the denominator of this fraction
         will not be less than 125 percent of the sum of the annual benefits
         under such plans which the Member had accrued as of the close of the
         last Limitation Year beginning before January 1, 1987, disregarding
         any changes in the terms and conditions of the plan after May 5, 1986.
         The preceding sentence applies only if the defined benefit plans
         individually and in the aggregate satisfied the requirements of Code
         Section 415 for all Limitation Years beginning before January 1, 1987.

         DEFINED CONTRIBUTION DOLLAR LIMITATION means, for Limitation Years
         beginning after December 31, 1994, $30,000, as adjusted under Code
         Section 415(d).

         DEFINED CONTRIBUTION PLAN FRACTION means a fraction, the numerator of
         which is the sum of the Annual Additions to the Member's account under
         all the defined contribution plans (whether or not terminated)
         maintained by the Employer for the current and all prior Limitation
         Years (including the Annual Additions attributable to the Member's
         nondeductible employee contributions to all defined benefit plans,
         whether or not terminated, maintained by the Employer, and the Annual
         Additions attributable to all welfare benefit funds, individual
         medical accounts, and simplified employee pensions, maintained by the
         Employer), and the denominator of which is the sum of the maximum
         aggregate amounts for the current and all prior Limitation Years of
         service with the Employer (regardless of whether a defined
         contribution plan was maintained by the Employer). The maximum
         aggregate amount in any Limitation Year is the lesser of (i) 125
         percent of the dollar limitation under Code Section 415(c)(1)(A) after
         adjustment under Code Section 415(d) or (ii) 35 percent of the
         Member's Compensation for such year. If the Employee was a member as
         of the end of the first day of the first Limitation Year beginning
         after December 31, 1986, in one or more defined contribution plans
         maintained by the Employer which were in existence on May 6, 1986, the
         numerator of this fraction will be adjusted if the sum of this
         fraction and the Defined Benefit Plan Fraction would otherwise exceed
         1.0 under the terms of this Plan. Under the adjustment, an amount
         equal to the product of (i) the excess of the sum of the fractions
         over 1.0 times (ii) the denominator of this fraction, will be
         permanently subtracted from the numerator of this fraction. The
         adjustment is calculated using the fractions as they would be computed
         as of the end of the last Limitation Year beginning before January 1,
         1987, and disregarding any changes in the terms and conditions of the
         plan made after May 5, 1986, but using the Code Section 415 limitation
         applicable to the first Limitation Year beginning on or after January
         1, 1987.

         The Annual Addition for any Limitation Year beginning before January
         1, 1987, shall not be recomputed to treat all employee contributions
         as Annual Additions.

         EMPLOYER means the employer that adopts this Plan, and all members of
         a controlled group of corporations (as defined in Code Section 414(b)
         as modified by Code Section 415(h)), all

                                       25
<PAGE>
         commonly controlled trades or businesses (as defined in Code Section
         414(c) as modified by Code Section 415(h)) or affiliated service
         groups (as defined in Code Section 414(m)) of which the adopting
         employer is a part, and any other entity required to be aggregated
         with the employer pursuant to regulations under Code Section 414(o).

         EXCESS AMOUNT means the excess of the Member's Annual Additions for
         the Limitation Year over the Maximum Permissible Amount.

         HIGHEST AVERAGE COMPENSATION means the average Compensation for the
         three consecutive Limitation Years while he was an Employee (actual
         consecutive Limitation Years while he was an Employee, if employed
         less than three years) that produces the highest average.

         LIMITATION YEAR means a calendar year or the consecutive 12-month
         period elected by the Employer in Item S(1). If the Limitation Year
         ends on the last day of the Fiscal Year and the Fiscal Year is a 52-53
         week period, then the Limitation Year shall be such period. All
         qualified plans maintained by the Employer must use the same
         Limitation Year. If the Limitation Year is amended to a different
         consecutive 12-month period, the new Limitation Year must begin on a
         date within the Limitation Year in which the amendment is made.

         MASTER OR PROTOTYPE PLAN means a plan, the form of which is the
         subject of a favorable opinion letter from the Internal Revenue
         Service.

         MAXIMUM PERMISSIBLE AMOUNT means the maximum Annual Addition that may
         be contributed or allocated to a Member's Account under the Plan for
         any Limitation Year. This amount shall not exceed the lesser of:

         1)       The Defined Contribution Dollar Limitation, or

         2)       25 percent of the Member's Compensation for the Limitation
                  Year.

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

         If a short Limitation Year is created because of an amendment changing
         the Limitation Year to a different consecutive 12-month period, the
         Maximum Permissible Amount will not exceed the Defined Contribution
         Dollar Limitation multiplied by the following fraction:

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

         PROJECTED ANNUAL BENEFIT means the annual retirement benefit (adjusted
         to an actuarially equivalent straight life annuity if such benefit is
         expressed in a form other than a straight life annuity or qualified
         joint and survivor annuity) to which the Member would be entitled
         under the terms of the plan assuming:

         1)       the Member will continue employment until normal retirement
                  age under the plan (or current age, if later), and

         2)       the Member's Compensation for the current Limitation Year and
                  all other relevant factors used to determine benefits under
                  the Plan will remain constant for all future Limitation
                  Years.

                                       26
<PAGE>
b)       If the Member does not participate in, and has never participated in,
         another qualified plan maintained by the Employer or a welfare benefit
         fund, as defined in Code Section 419(e), maintained by the Employer,
         or an individual medical account, as defined in Code Section
         415(l)(2), maintained by the Employer, or a simplified employee
         pension, as defined in Code Section 408(k), maintained by the
         Employer, which provides an Annual Addition, the amount of Annual
         Additions which may be credited to the Member's Account for any
         Limitation Year shall not exceed the lesser of the Maximum Permissible
         Amount or any other limitation contained in this Plan. If the Employer
         Contribution that would otherwise be contributed or allocated to the
         Member's Account would cause the Annual Additions for the Limitation
         Year to exceed the Maximum Permissible Amount, the amount contributed
         or allocated shall be reduced so that the Annual Additions for the
         Limitation Year will equal the Maximum Permissible Amount.

c)       Prior to determining the Member's actual Compensation for the
         Limitation Year, the Employer may determine the Maximum Permissible
         Amount for a Member on the basis of a reasonable estimation of the
         Member's Compensation for the Limitation Year, uniformly determined
         for all Members similarly situated.

d)       As soon as is administratively feasible after the end of the
         Limitation Year, the Maximum Permissible Amount for the Limitation
         Year will be determined on the basis of the Member's actual
         Compensation for the Limitation Year.

e)       If as a result of the allocation of Forfeitures, a reasonable error in
         estimating a Member's Compensation for the Limitation Year, a
         reasonable error in determining the amount of elective deferrals
         (within the meaning of Code Section 402(g)(3)) that may be made with
         respect to any individual under the limits of Code Section 415, or
         under other facts and circumstances allowed by the Internal Revenue
         Service, there is an Excess Amount, the excess will be disposed of as
         follows:

         1)       Any nondeductible Voluntary Contributions (plus attributable
                  earnings), to the extent they would reduce the Excess Amount,
                  will be returned (distributed, in the case of earnings) to
                  the Member.

         2)       If after the application of (1) above an Excess Amount still
                  exists, any Elective Deferral Contributions that are not the
                  basis for Matching Contributions (plus attributable
                  earnings), to the extent they would reduce the Excess Amount,
                  will be distributed to the Member.

         3)       If after the application of (2) above an Excess Amount still
                  exists, any Elective Deferral Contributions that are the
                  basis for Matching Contributions (plus attributable
                  earnings), to the extent they would reduce the Excess Amount,
                  will be distributed to the Member. Concurrently with the
                  distribution of such Elective Deferral Contributions, any
                  Matching Contributions which relate to any Elective Deferral
                  Contributions distributed in the preceding sentence, to the
                  extent such application would reduce the Excess Amount, will
                  be applied as provided in (4) or (5) below.

         4)       If after the application of (3) above an Excess Amount still
                  exists, and the Member is covered by the Plan at the end of
                  the Limitation Year, the Excess Amount in the Member's
                  Account will be used to reduce Employer Contributions
                  (including any allocation of Forfeitures) for such Member in
                  the next Limitation Year, and each succeeding Limitation Year
                  if necessary.

         5)       If after the application of (3) above an Excess Amount still
                  exists, and the Member is not covered by the Plan at the end
                  of the Limitation Year, the Excess Amount will be held
                  unallocated in a suspense account. The suspense account will
                  be applied to reduce future Employer Contributions for all
                  remaining Members in the next Limitation Year, and each
                  succeeding Limitation Year if necessary.

                                       27
<PAGE>
         6)       If a suspense account is in existence at any time during a
                  Limitation Year pursuant to this (e), it will participate in
                  the allocation of investment gains or losses. If a suspense
                  account is in existence at any time during a particular
                  Limitation Year, all amounts in the suspense account must be
                  allocated and reallocated to Member's Accounts before any
                  Employer Contributions or any Voluntary Contributions may be
                  made to the Plan for that Limitation Year. Excess amounts
                  held in a suspense account may not be distributed to Members
                  or former Members.

f)       This (f) applies if, in addition to this Plan, the Member is covered
         under another qualified defined contribution Master or Prototype Plan
         maintained by the Employer, a welfare benefit fund maintained by the
         Employer, an individual medical account maintained by the Employer, or
         a simplified employee pension maintained by the Employer which
         provides an Annual Addition during any Limitation Year. The Annual
         Additions which may be credited to a Member's Account under this Plan
         for any such Limitation Year will not exceed the Maximum Permissible
         Amount, reduced by the Annual Additions credited to a Member's account
         under the other qualified defined contribution Master or Prototype
         Plans, welfare benefit funds, individual medical accounts, and
         simplified employee pensions for the same Limitation Year. If the
         Annual Additions with respect to the Member under other qualified
         defined contribution Master or Prototype Plans, welfare benefit funds,
         individual medical accounts, and simplified employee pensions
         maintained by the Employer are less than the Maximum Permissible
         Amount, and the Employer Contribution that would otherwise be
         contributed or allocated to the Member's Account under this Plan would
         cause the Annual Additions for the Limitation Year to exceed this
         limitation, the amount contributed or allocated will be reduced so
         that the Annual Additions under all such plans and funds for the
         Limitation Year will equal the Maximum Permissible Amount. If the
         Annual Additions with respect to the Member under such other qualified
         defined contribution Master or Prototype Plans, welfare benefit funds,
         individual medical accounts, and simplified employee pensions in the
         aggregate are equal to or greater than the Maximum Permissible Amount,
         no amount will be contributed or allocated to the Member's Account
         under this Plan for the Limitation Year.

g)       Prior to determining the Member's actual Compensation for the
         Limitation Year, the Employer may determine the Maximum Permissible
         Amount for a Member in the manner described in (c) above.

h)       As soon as is administratively feasible after the end of the
         Limitation Year, the Maximum Permissible Amount for the Limitation
         Year will be determined on the basis of the Member's actual
         Compensation for the Limitation Year.

i)       If pursuant to (h) above or as a result of the allocation of
         forfeitures or as a result of a reasonable error in determining the
         amount of elective deferrals (within the meaning of Code Section
         402(g)(3)) that may be made with respect to any individual under the
         limits of Code Section 415, a Member's Annual Additions under this
         Plan and such other plans would result in an Excess Amount for a
         Limitation Year, the Excess Amount will be deemed to consist of the
         Annual Additions last allocated, except that Annual Additions
         attributable to a simplified employee pension will be deemed to have
         been allocated first, followed by Annual Additions to a welfare
         benefit fund or individual medical account, regardless of the actual
         allocation date.

j)       If an Excess Amount was allocated to a Member on an allocation date of
         this Plan which coincides with an allocation date of another plan, the
         Excess Amount attributed to this Plan will be the product of:

         1)       the total Excess Amount allocated as of such date, times

                                       28
<PAGE>
         2)       the ratio of (i) the Annual Additions allocated to the Member
                  for the Limitation Year as of such date under this Plan to
                  (ii) the total Annual Additions allocated to the Member for
                  the Limitation Year as of such date under this and all the
                  other qualified defined contribution Master or Prototype
                  Plans.

k)       Any Excess Amount attributed to this Plan will be disposed in the
         manner described in (e) above.

l)       If the Member is covered under another qualified defined contribution
         plan maintained by the Employer which is not a Master or Prototype
         Plan, Annual Additions which may be credited to the Member's Account
         under this Plan for any Limitation Year will be limited in accordance
         with (f) through (k) above as though the other plan were a Master or
         Prototype Plan, unless the Employer provides other limitations in Item
         S(3)(a).

m)       If the Employer maintains, or at any time maintained, a qualified
         defined benefit plan covering any Member in this Plan, the sum of the
         Member's Defined Benefit Plan Fraction and Defined Contribution Plan
         Fraction will not exceed 1.0 in any Limitation Year. The Annual
         Additions credited to the Member's Account under this Plan for any
         Limitation Year will be limited in accordance with Item S(4). This
         subparagraph shall cease to apply effective as of the first Limitation
         Year beginning on or after January 1, 2000.

SECTION 3.07 - EXCESS AMOUNTS.

a)       Definitions. For purposes of this section, the following terms are
         defined:

         ACP means the average (expressed as a percentage) of the Contribution
         Percentages of the Eligible Members in a group.

         ADP means the average (expressed as a percentage) of the Deferral
         Percentages of the Eligible Members in a group.

         AGGREGATE LIMIT means the greater of:

         1)       The sum of:

                  i)       125 percent of the greater of the ADP of the
                           Nonhighly Compensated Employees for the prior Plan
                           Year or the ACP of the Nonhighly Compensated
                           Employees under the plan subject to Code Section
                           401(m) for the Plan Year beginning with or within
                           the prior Plan Year of the cash or deferred
                           arrangement, and

                  ii)      the lesser of 200 percent or 2 percent plus the
                           lesser of such ADP or ACP.

         2)       The sum of:

                  i)       125 percent of the lesser of the ADP of the
                           Nonhighly Compensated Employees for the prior Plan
                           Year or the ACP of the Nonhighly Compensated
                           Employees under the plan subject to Code Section
                           401(m) for the Plan Year beginning with or within
                           the prior Plan Year of the cash or deferred
                           arrangement, and

                  ii)      the lesser of 200 percent or 2 percent plus the
                           greater of such ADP or ACP.

         If we have elected in Item K(2)(a) to use the current year testing
         method, then, in calculating the Aggregate Limit for a particular Plan
         Year, the Nonhighly Compensated Employees' ADP and ACP for that Plan
         Year, instead of the prior Plan Year, is used.

                                       29
<PAGE>
         CONTRIBUTION PERCENTAGE means the ratio (expressed as a percentage) of
         the Eligible Member's Contribution Percentage Amounts to the Eligible
         Member's Pay for the Plan Year (whether or not the Eligible Member was
         an Eligible Member for the entire Plan Year). If selected in Item N(4)
         of the Adoption Agreement - Standard or N(5) of the Adoption Agreement
         - Nonstandard and in modification of the foregoing, Pay shall be
         limited to the Pay received while an Eligible Member. For an Eligible
         Member for whom such Contribution Percentage Amounts for the Plan Year
         are zero, the percentage is zero.

         CONTRIBUTION PERCENTAGE AMOUNTS means the sum of the Member
         Contributions and Matching Contributions (that are not Qualified
         Matching Contributions taken into account for purposes of the ADP
         Test) made under the Plan on behalf of the Eligible Member for the
         Plan Year. Such Contribution Percentage Amounts shall not include
         Matching Contributions that are forfeited either to correct Excess
         Aggregate Contributions or because the Contributions to which they
         relate are Excess Elective Deferrals, Excess Contributions, or Excess
         Aggregate Contributions. Under such rules as the Secretary of the
         Treasury shall prescribe, in determining the Contribution Percentage
         we may elect to include Qualified Nonelective Contributions under this
         Plan which were not used in computing the Deferral Percentage. We may
         also elect to use Elective Deferral Contributions in computing the
         Contribution Percentage so long as the ADP Test is met before the
         Elective Deferral Contributions are used in the ACP Test and continues
         to be met following the exclusion of those Elective Deferral
         Contributions that are used to meet the ACP Test.

         DEFERRAL PERCENTAGE means the ratio (expressed as a percentage) of
         Elective Deferral Contributions under this Plan on behalf of the
         Eligible Member for the Plan Year to the Eligible Member's Pay for the
         Plan Year (whether or not the Eligible Member was an Eligible Member
         for the entire Plan Year). If selected in Item N(4) of the Adoption
         Agreement - Standard or N(5) of the Adoption Agreement - Nonstandard
         and in modification of the foregoing, Pay shall be limited to the Pay
         received while an Eligible Member. The Elective Deferral Contributions
         used to determine the Deferral Percentage shall include Excess
         Elective Deferrals (other than Excess Elective Deferrals of Nonhighly
         Compensated Employees that arise solely from Elective Deferral
         Contributions made under this Plan or any other plans of ours or a
         Controlled Group member), but shall exclude Elective Deferral
         Contributions that are used in computing the Contribution Percentage
         (provided the ADP Test is satisfied both with and without exclusion of
         these Elective Deferral Contributions). Under such rules as the
         Secretary of the Treasury shall prescribe, we may elect to include
         Qualified Nonelective Contributions and Qualified Matching
         Contributions under this Plan in computing the Deferral Percentage.
         For an Eligible Member for whom such contributions on his behalf for
         the Plan Year are zero, the percentage is zero.

         ELECTIVE DEFERRAL CONTRIBUTIONS means any employer contributions made
         to a plan at the election of a member, in lieu of cash compensation,
         and shall include contributions made pursuant to a salary reduction
         agreement or other deferral mechanism. With respect to any taxable
         year, a member's Elective Deferral Contributions are the sum of all
         employer contributions made on behalf of such member pursuant to an
         election to defer under any qualified cash or deferred arrangement
         described in Code Section 401(k), any salary reduction simplified
         employee pension plan described in Code Section 408(k)(6), any SIMPLE
         IRA plan described in Code Section 408(p), any eligible deferred
         compensation plan under Code Section 457, any plan described under
         Code Section 501(c)(18), and any employer contributions made on behalf
         of a member for the purchase of an annuity contract under Code Section
         403(b) pursuant to a salary reduction agreement. Elective Deferral
         Contributions shall not include any deferrals properly distributed as
         excess annual additions.

         ELIGIBLE MEMBER means, for purposes of determining the Deferral
         Percentage, any Employee who is otherwise entitled to make Elective
         Deferral Contributions under the terms of the Plan for the Plan Year.
         Eligible Member means, for purposes of determining the Contribution
         Percentage, any Employee who is eligible (i) to make a Member
         Contribution or an Elective Deferral Contribution

                                       30
<PAGE>
         (if we take such contributions into account in the calculation of the
         Contribution Percentage), or (ii) to receive a Matching Contribution
         (including forfeitures) or a Qualified Matching Contribution. If a
         Member Contribution is required as a condition of participation in the
         Plan, any Employee who would be a Member in the Plan if such Employee
         made such a contribution shall be treated as an Eligible Member on
         behalf of whom no Member Contributions are made.

         EXCESS AGGREGATE CONTRIBUTIONS means, with respect to any Plan Year,
         the excess of:

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

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

         Such determination shall be made after first determining Excess
         Elective Deferrals and then determining Excess Contributions.

         EXCESS CONTRIBUTIONS means, with respect to any Plan Year, the excess
         of:

         1)       The aggregate amount of employer contributions actually taken
                  into account in computing the Deferral Percentage of Highly
                  Compensated Employees for such Plan Year, over

         2)       The maximum amount of such contributions permitted by the ADP
                  Test (determined by hypothetically reducing contributions
                  made on behalf of Highly Compensated Employees in the order
                  of the Deferral Percentages, beginning with the highest of
                  such percentages).

         Such determination shall be made after first determining Excess
         Elective Deferrals.

         EXCESS ELECTIVE DEFERRALS means those Elective Deferral Contributions
         that are includible in a Member's gross income under Code Section
         402(g) to the extent such Member's Elective Deferral Contributions for
         a taxable year exceed the dollar limitation under such Code section.
         Excess Elective Deferrals shall be treated as Annual Additions, as
         defined in Section 3.06, under the Plan, unless such amounts are
         distributed no later than the first April 15 following the close of
         the Member's taxable year.

         MATCHING CONTRIBUTIONS means employer contributions made to this or
         any other defined contribution plan, or to a contract described in
         Code Section 403(b), on behalf of a member on account of a Member
         Contribution made by such member, or on account of a member's Elective
         Deferral Contributions, under a plan maintained by us or a Controlled
         Group member.

         MEMBER CONTRIBUTIONS means contributions made to the plan by or on
         behalf of a member that are included in the member's gross income in
         the year in which made and that are maintained under a separate
         account to which earnings and losses are allocated.

         QUALIFIED MATCHING CONTRIBUTIONS means Matching Contributions which
         are subject to the distribution and nonforfeitability requirements
         under Code Section 401(k) when made.

         QUALIFIED NONELECTIVE CONTRIBUTIONS means any employer contributions
         (other than Matching Contributions) which an employee may not elect to
         have paid to him in cash instead of being contributed

                                       31
<PAGE>
         to the plan and which are subject to the distribution and
         nonforfeitability requirements under Code Section 401(k) when made.

b)       Excess Elective Deferrals. A Member may assign to this Plan any Excess
         Elective Deferrals made during a taxable year of the Member by
         notifying the Plan Administrator in writing on or before the first
         following March 1 of the amount of the Excess Elective Deferrals to be
         assigned to the Plan. A Member is deemed to notify the Plan
         Administrator of any Excess Elective Deferrals that arise by taking
         into account only those Elective Deferral Contributions made to this
         Plan and any other plan of ours or a Controlled Group member. The
         Member's claim for Excess Elective Deferrals shall be accompanied by
         the Member's written statement that if such amounts are not
         distributed, such Excess Elective Deferrals will exceed the limit
         imposed on the Member by Code Section 402(g) for the year in which the
         deferral occurred. The Excess Elective Deferrals assigned to this Plan
         cannot exceed the Elective Deferral Contributions allocated under this
         Plan for such taxable year.

         Notwithstanding any other provision of the Plan, Elective Deferral
         Contributions in an amount equal to the Excess Elective Deferrals
         assigned to this Plan, plus any income and minus any loss allocable
         thereto, shall be distributed no later than April 15 to any Member to
         whose Account Excess Elective Deferrals were assigned for the
         preceding year and who claims Excess Elective Deferrals for such
         taxable year.

         The Excess Elective Deferrals shall be adjusted for any income or
         loss. The income or loss allocable to such Excess Elective Deferrals
         shall be equal to the income or loss allocable to the Member's
         Elective Deferral Contributions for the taxable year in which the
         excess occurred multiplied by a fraction. The numerator of the
         fraction is the Excess Elective Deferrals. The denominator of the
         fraction is the closing balance without regard to any income or loss
         occurring during such taxable year (as of the end of such taxable
         year) of the Member's Account resulting from Elective Deferral
         Contributions.

         Any Matching Contributions which were based on the Elective Deferral
         Contributions which are distributed as Excess Elective Deferrals, plus
         any income and minus any loss allocable thereto, shall be forfeited.

c)       ADP Test. As of the end of each Plan Year after Excess Elective
         Deferrals have been determined, the Plan must satisfy the ADP Test.
         The ADP Test shall be satisfied using the prior year testing method,
         unless we have elected in Item K(2)(a) to use the current year testing
         method.

         1)       Prior Year Testing Method. The ADP for a Plan Year for
                  Eligible Members who are Highly Compensated Employees for
                  each Plan Year and the prior year's ADP for Eligible Members
                  who were Nonhighly Compensated Employees for the prior Plan
                  Year must satisfy one of the following tests:

                  i)       The ADP for a Plan Year for Eligible Members who are
                           Highly Compensated Employees for the Plan Year shall
                           not exceed the prior year's ADP for Eligible Members
                           who were Nonhighly Compensated Employees for the
                           prior Plan Year multiplied by 1.25; or

                  ii)      The ADP for a Plan Year for Eligible Members who are
                           Highly Compensated Employees for the Plan Year:

                           A.       shall not exceed the prior year's ADP for
                                    Eligible Members who were Nonhighly
                                    Compensated Employees for the prior Plan
                                    Year multiplied by 2, and

                           B.       the difference between such ADPs is not
                                    more than 2.

                                       32
<PAGE>
                  If this is not a successor plan, for the first Plan Year the
                  Plan permits any Member to make Elective Deferral
                  Contributions, for purposes of the foregoing tests, the prior
                  year's Nonhighly Compensated Employees' ADP shall be 3
                  percent, unless we have elected in Item K(2)(b)(i) to use the
                  Plan Year's ADP for these Eligible Members.

         2)       Current Year Testing Method. The ADP for a Plan Year for
                  Eligible Members who are Highly Compensated Employees for
                  each Plan Year and the ADP for Eligible Members who are
                  Nonhighly Compensated Employees for the Plan Year must
                  satisfy one of the following tests:

                  i)       The ADP for a Plan Year for Eligible Members who are
                           Highly Compensated Employees for the Plan Year shall
                           not exceed the ADP for Eligible Members who are
                           Nonhighly Compensated Employees for the Plan Year
                           multiplied by 1.25; or

                  ii)      The ADP for a Plan Year for Eligible Members who are
                           Highly Compensated Employees for the Plan Year:

                           A.       shall not exceed the ADP for Eligible
                                    Members who are Nonhighly Compensated
                                    Employees for the Plan Year multiplied by
                                    2, and

                           B.       the difference between such ADPs is not
                                    more than 2.

                  If we have elected in Item K(2)(a) to use the current year
                  testing method, that election cannot be changed unless (i)
                  the Plan has been using the current year testing method for
                  the preceding five Plan Years, or if less, the number of Plan
                  Years the Plan has been in existence; or (ii) the Plan
                  otherwise meets one of the conditions specified in Internal
                  Revenue Service Notice 98-1 (or superseding guidance) for
                  changing from the current year testing method.

         A Member is a Highly Compensated Employee for a particular Plan Year
         if he meets the definition of a Highly Compensated Employee in effect
         for that Plan Year. Similarly, a Member is a Nonhighly Compensated
         Employee for a particular Plan Year if he does not meet the definition
         of a Highly Compensated Employee in effect for that Plan Year.

         The Deferral Percentage for any Eligible Member who is a Highly
         Compensated Employee for the Plan Year and who is eligible to have
         Elective Deferral Contributions (and Qualified Nonelective
         Contributions or Qualified Matching Contributions, or both, if treated
         as Elective Deferral Contributions for purposes of the ADP Test)
         allocated to his account under two or more arrangements described in
         Code Section 401(k) that are maintained by us or a Controlled Group
         member shall be determined as if such Elective Deferral Contributions
         (and, if applicable, such Qualified Nonelective Contributions or
         Qualified Matching Contributions, or both) were made under a single
         arrangement. If a Highly Compensated Employee participates in two or
         more cash or deferred arrangements that have different plan years, all
         cash or deferred arrangements ending with or within the same calendar
         year shall be treated as a single arrangement. The foregoing
         notwithstanding, certain plans shall be treated as separate if
         mandatorily disaggregated under the regulations of Code Section
         401(k).

         In the event this Plan satisfies the requirements of Code Section
         401(k), 401(a)(4), or 410(b) only if aggregated with one or more other
         plans, or if one or more other plans satisfy the requirements of such
         Code sections only if aggregated with this Plan, then this section
         shall be applied by determining the Deferral Percentage of Employees
         as if all such plans were a single plan. Any adjustments to the
         Nonhighly Compensated Employee ADP for the prior year shall be made in
         accordance with Internal Revenue Service Notice 98-1 (or superseding
         guidance), unless we have elected in Item K(2)(a) to use the current
         year testing method. Plans may be aggregated in order to satisfy Code
         Section 401(k) only if they have the same plan year and use the same
         testing method for the ADP Test.

                                       33
<PAGE>
         For purposes of the ADP Test, Elective Deferral Contributions,
         Qualified Nonelective Contributions, and Qualified Matching
         Contributions must be made before the end of the 12-month period
         immediately following the Plan Year to which the contributions relate.

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

         If the Plan Administrator should determine during the Plan Year that
         the ADP Test is not being met, the Plan Administrator may limit the
         amount of future Elective Deferral Contributions of the Highly
         Compensated Employees.

         Notwithstanding any other provision of this Plan, Excess
         Contributions, plus any income and minus any loss allocable thereto,
         shall be distributed no later than the last day of each Plan Year to
         Members to whose Accounts such Excess Contributions were allocated for
         the preceding Plan Year. Excess Contributions are allocated to the
         Highly Compensated Employees with the largest amounts of employer
         contributions taken into account in calculating the ADP Test for the
         year in which the excess arose, beginning with the Highly Compensated
         Employee with the largest amount of such employer contributions and
         continuing in descending order until all of the Excess Contributions
         have been allocated. For purposes of the preceding sentence, the
         "largest amount" is determined after distribution of any Excess
         Contributions. If such excess amounts are distributed more than 2 1/2
         months after the last day of the Plan Year in which such excess
         amounts arose, a 10 percent excise tax shall be imposed on the
         employer maintaining the plan with respect to such amounts.

         Excess Contributions shall be treated as Annual Additions, as defined
         in Section 3.06.

         The Excess Contributions shall be adjusted for any income or loss. The
         income or loss allocable to such Excess Contributions allocated to
         each Member shall be equal to the income or loss allocable to the
         Member's Elective Deferral Contributions (and, if applicable,
         Qualified Nonelective Contributions or Qualified Matching
         Contributions, or both) for the Plan Year in which the excess occurred
         multiplied by a fraction. The numerator of the fraction is the Excess
         Contributions. The denominator of the fraction is the closing balance
         without regard to any income or loss occurring during such Plan Year
         (as of the end of such Plan Year) of the Member's Account resulting
         from Elective Deferral Contributions (and Qualified Nonelective
         Contributions or Qualified Matching Contributions, or both, if such
         contributions are included in the ADP Test).

         Excess Contributions allocated to a Member shall be distributed from
         the Member's Account resulting from Elective Deferral Contributions.
         If such Excess Contributions exceed the balance in the Member's
         Account resulting from Elective Deferral Contributions, the balance
         shall be distributed from the Member's Account resulting from
         Qualified Matching Contributions (if applicable) and Qualified
         Nonelective Contributions, respectively.

         Any Matching Contributions which were based on the Elective Deferral
         Contributions which are distributed as Excess Contributions, plus any
         income and minus any loss allocable thereto, shall be forfeited.

d)       ACP Test. As of the end of each Plan Year, the Plan must satisfy the
         ACP Test. The ACP Test shall be satisfied using the prior year testing
         method, unless we have elected in Item K(2)(a) to use the current year
         testing method.

         1)       Prior Year Testing Method. The ACP for a Plan Year for
                  Eligible Members who are Highly Compensated Employees for
                  each Plan Year and the prior year's ACP for Eligible Members

                                       34
<PAGE>
                  who were Nonhighly Compensated Employees for the prior Plan
                  Year must satisfy one of the following tests:

                  i)       The ACP for a Plan Year for Eligible Members who are
                           Highly Compensated Employees for the Plan Year shall
                           not exceed the prior year's ACP for Eligible Members
                           who were Nonhighly Compensated Employees for the
                           prior Plan Year multiplied by 1.25; or

                  ii)      The ACP for a Plan Year for Eligible Members who are
                           Highly Compensated Employees for the Plan Year:

                           A.       shall not exceed the prior year's ACP for
                                    Eligible Members who were Nonhighly
                                    Compensated Employees for the prior Plan
                                    Year multiplied by 2, and

                           B.       the difference between such ACPs is not
                                    more than 2.

                  If this is not a successor plan, for the first Plan Year the
                  Plan permits any Member to make Member Contributions,
                  provides for Matching Contributions, or both, for purposes of
                  the foregoing tests, the prior year's Nonhighly Compensated
                  Employees' ACP shall be 3 percent, unless we have elected in
                  Item K(2)(c)(i) to use the Plan Year's ACP for these Eligible
                  Members.

         2)       Current Year Testing Method. The ACP for a Plan Year for
                  Eligible Members who are Highly Compensated Employees for
                  each Plan Year and the ACP for Eligible Members who are
                  Nonhighly Compensated Employees for the Plan Year must
                  satisfy one of the following tests:

                  i)       The ACP for a Plan Year for Eligible Members who are
                           Highly Compensated Employees for the Plan Year shall
                           not exceed the ACP for Eligible Members who are
                           Nonhighly Compensated Employees for the Plan Year
                           multiplied by 1.25; or

                  ii)      The ACP for a Plan Year for Eligible Members who are
                           Highly Compensated Employees for the Plan Year:

                           A.       shall not exceed the ACP for Eligible
                                    Members who are Nonhighly Compensated
                                    Employees for the Plan Year multiplied by
                                    2, and

                           B.       the difference between such ACPs is not
                                    more than 2.

                  If we have elected in Item K(2)(a) to use the current year
                  testing method, that election cannot be changed unless (i)
                  the Plan has been using the current year testing method for
                  the preceding five Plan Years, or if less, the number of Plan
                  Years the Plan has been in existence; or (ii) the Plan
                  otherwise meets one of the conditions specified in Internal
                  Revenue Service Notice 98-1 (or superseding guidance) for
                  changing from the current year testing method.

         A Member is a Highly Compensated Employee for a particular Plan Year
         if he meets the definition of a Highly Compensated Employee in effect
         for that Plan Year. Similarly, a Member is a Nonhighly Compensated
         Employee for a particular Plan Year if he does not meet the definition
         of a Highly Compensated Employee in effect for that Plan Year.

         Multiple Use. If one or more Highly Compensated Employees participate
         in both a cash or deferred arrangement and a plan subject to the ACP
         Test maintained by us or a Controlled Group member, and the sum of the
         ADP and ACP of those Highly Compensated Employees subject to either or
         both tests exceeds the Aggregate Limit, then the Contribution
         Percentage of those Highly Compensated Employees who also participate
         in a cash or deferred arrangement will be reduced in the manner
         described below for allocating Excess Aggregate Contributions so that
         the

                                       35
<PAGE>
         limit is not exceeded. The amount by which each Highly Compensated
         Employee's Contribution Percentage is reduced shall be treated as an
         Excess Aggregate Contribution. The ADP and ACP of the Highly
         Compensated Employees are determined after any corrections required to
         meet the ADP Test and ACP Test and are deemed to be the maximum
         permitted under such tests for the Plan Year. Multiple use does not
         occur if either the ADP or ACP of the Highly Compensated Employees
         does not exceed 1.25 multiplied by the ADP and ACP, respectively, of
         the Nonhighly Compensated Employees.

         The Contribution Percentage for any Eligible Member who is a Highly
         Compensated Employee for the Plan Year and who is eligible to have
         Contribution Percentage Amounts allocated to his account under two or
         more plans described in Code Section 401(a) or arrangements described
         in Code Section 401(k) that are maintained by us or a Controlled Group
         member shall be determined as if the total of such Contribution
         Percentage Amounts was made under each plan. If a Highly Compensated
         Employee participates in two or more cash or deferred arrangements that
         have different plan years, all cash or deferred arrangements ending
         with or within the same calendar year shall be treated as a single
         arrangement. The foregoing notwithstanding, certain plans shall be
         treated as separate if mandatorily disaggregated under the regulations
         of Code Section 401(m).

         In the event this Plan satisfies the requirements of Code Section
         401(m), 401(a)(4), or 410(b) only if aggregated with one or more other
         plans, or if one or more other plans satisfy the requirements of such
         Code sections only if aggregated with this Plan, then this section
         shall be applied by determining the Contribution Percentage of
         Employees as if all such plans were a single plan. Any adjustments to
         the Nonhighly Compensated Employee ACP for the prior year shall be
         made in accordance with Internal Revenue Service Notice 98-1 (or
         superseding guidance), unless we have elected in Item K(2)(a) to use
         the current year testing method. Plans may be aggregated in order to
         satisfy Code Section 401(m) only if they have the same plan year and
         use the same testing method for the ACP Test.

         For purposes of the ACP Test, Member Contributions are considered to
         have been made in the Plan Year in which contributed to the Plan.
         Matching Contributions and Qualified Nonelective Contributions will be
         considered made for a Plan Year if made no later than the end of the
         12- month period beginning on the day after the close of the Plan
         Year.

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

         Notwithstanding any other provision of this Plan, Excess Aggregate
         Contributions, plus any income and minus any loss allocable thereto,
         shall be forfeited, if not vested, or distributed, if vested, no later
         than the last day of each Plan Year to Members to whose Accounts such
         Excess Aggregate Contributions were allocated for the preceding Plan
         Year. Excess Aggregate Contributions are allocated to the Highly
         Compensated Employees with the largest Contribution Percentage Amounts
         taken into account in calculating the ACP Test for the year in which
         the excess arose, beginning with the Highly Compensated Employee with
         the largest amount of such Contribution Percentage Amounts and
         continuing in descending order until all of the Excess Aggregate
         Contributions have been allocated. For purposes of the preceding
         sentence, the "largest amount" is determined after distribution of any
         Excess Aggregate Contributions. If such Excess Aggregate Contributions
         are distributed more than 2 1/2 months after the last day of the Plan
         Year in which such excess amounts arose, a 10 percent excise tax will
         be imposed on the employer maintaining the plan with respect to such
         amounts.

         Excess Aggregate Contributions shall be treated as Annual Additions,
         as defined in Section 3.06.

                                       36
<PAGE>
         The Excess Aggregate Contributions shall be adjusted for any income or
         loss. The income or loss allocable to such Excess Aggregate
         Contributions allocated to each Member shall be equal to the income or
         loss allocable to the Member's Contribution Percentage Amounts for the
         Plan Year in which the excess occurred multiplied by a fraction. The
         numerator of the fraction is the Excess Aggregate Contributions. The
         denominator of the fraction is the closing balance without regard to
         any income or loss occurring during such Plan Year (as of the end of
         such Plan Year) of the Member's Account resulting from Contribution
         Percentage Amounts.

         Excess Aggregate Contributions allocated to a Member shall be
         distributed from the Member's Account resulting from Member
         Contributions that are not required as a condition of employment or
         participation or for obtaining additional benefits from Employer
         Contributions. If such Excess Aggregate Contributions exceed the
         balance in the Member's Account resulting from such Member
         Contributions, the balance shall be forfeited, if not vested, or
         distributed, if vested, on a pro-rata basis from the Member's Account
         resulting from Contribution Percentage Amounts.

SECTION 3.08 - 401(k) SAFE HARBOR PROVISIONS.

a)       Rules of Application.

         1)       If we have elected in Item O(8) to have the 401(k) safe
                  harbor provisions apply and such provisions apply for the
                  entire Plan Year, then the provisions of this section shall
                  apply for the Plan Year.

                  If Item O(8)(b) is selected, any provisions relating to the
                  ADP Test in Section 3.07 do not apply. If Item O(8)(d) is
                  selected, any provisions relating to the ADP Test in Section
                  3.07 do not apply for the Plan Year specified in Item
                  O(8)(d).

                  If Items O(8) and O(8)(a)(i) are selected and Item O(8)(b) is
                  selected, any provisions relating to the ACP Test in Section
                  3.07 with respect to Matching Contributions do not apply. If
                  Items O(8) and O(8)(a)(i) are selected and Item O(8)(d) is
                  selected, any provisions relating to the ACP Test in Section
                  3.07 with respect to Matching Contributions do not apply for
                  the Plan Year specified in Item O(8)(d).

         2)       The provisions of this section shall not apply unless (i) the
                  Plan Year is 12 months long, or (ii) in the case of the first
                  Plan Year of a newly established plan (other than a successor
                  plan), the Plan Year is at least 3 months long (or any
                  shorter period if we are a newly established employer that
                  establishes the Plan as soon as administratively feasible
                  after we come into existence).

         3)       However, if a cash or deferred arrangement is added to an
                  existing profit sharing, stock bonus, or pre-ERISA money
                  purchase pension plan for the first time during a plan year,
                  the requirements in (1) and (2) above will be treated as
                  being satisfied for the entire Plan Year provided:

                  i)       the Plan is not a successor plan (within the meaning
                           of Internal Revenue Service Notice 98-1 or
                           superseding guidance),

                  ii)      the cash or deferred arrangement is made effective
                           no later than 3 months prior to the end of the Plan
                           Year, and

                  iii)     the requirements of Internal Revenue Service Notice
                           98-52 are otherwise satisfied for the entire period
                           from the effective date of the cash or deferred
                           arrangement to the end of the Plan Year.

                                       37
<PAGE>
                  Thus, an existing calendar-year profit sharing plan that does
                  not contain a cash or deferred arrangement may be amended as
                  late as October 1 to add a cash or deferred arrangement and
                  elect to apply the 401(k) safe harbor provisions for that
                  Plan Year. The Pay that would be used to calculate the
                  Qualified Matching Contributions or the Qualified Nonelective
                  Contributions for such Plan Year will be the Member's Pay
                  received while the 401(k) safe harbor provisions apply,
                  October 1 through December 31.

         4)       To the extent that any other provision of the Plan is
                  inconsistent with the provisions of this section, the
                  provisions of this section shall govern.

b)       ADP Test Safe Harbor.

         1)       Contributions. If Item O(8)(b)(i) is selected, the Plan is
                  satisfying the ADP Test Safe Harbor using Qualified Matching
                  Contributions as required in Item O(8)(b)(i). If Item
                  O(8)(b)(ii) is selected, the Plan is satisfying the ADP Test
                  Safe Harbor using Qualified Nonelective Contributions as
                  required in Item O(8)(b)(ii). If Item O(8)(d) is selected,
                  the Plan is satisfying the ADP Test Safe Harbor using
                  Qualified Nonelective Contributions as required in Item
                  O(8)(d) for the Plan Year specified.

         2)       Notice Requirement.

                  i)       If Item O(8)(b) is selected, at least 30 days, but
                           not more than 90 days, before the beginning of the
                           Plan Year, we shall provide each Active Member a
                           comprehensive notice of his rights and obligations
                           under the Plan, including a description of the
                           Qualified Matching Contributions or Qualified
                           Nonelective Contributions that will be made to the
                           Plan to satisfy the ADP Test Safe Harbor.

                  ii)      If Item O(8)(c) is selected, at least 30 days, but
                           not more than 90 days, before the beginning of the
                           Plan Year, we shall provide each Active Member a
                           comprehensive notice of his rights and obligations
                           under the Plan, including a statement that we may
                           amend the Plan during the Plan Year to elect to make
                           a Qualified Nonelective Contribution of at least 3%
                           of a Member's Pay. If Item O(8)(d) is selected and
                           the Plan is so amended, a supplemental notice will
                           be provided no later than 30 days before the end of
                           the Plan Year specified in Item O(8)(d) informing
                           the Member of such amendment.

                  The notice shall be written in a manner calculated to be
                  understood by the average Active Member.

                  If an Employee becomes an Active Member after the 90th day
                  before the beginning of the Plan Year and does not receive
                  the notices described above for that reason, the applicable
                  notice must be provided no more than 90 days before he
                  becomes an Active Member but not later than the date he
                  becomes an Active Member.

                  For a Plan Year that begins on or before April 1, 1999, the
                  notice requirement is satisfied if the notice in (i) above is
                  given on or before March 1, 1999. For a Plan electing to apply
                  the 401(k) safe harbor provisions for the first time in 2000,
                  for a Plan Year that begins on or after January 1, 2000 and on
                  or before June 1, 2000, the notice requirement is satisfied if
                  the notice in (i) or (ii) above is given on or before May 1,
                  2000.

         3)       Supplemental Notice. If Item O(8)(d) is selected, we shall
                  provide each Active Member a supplemental notice no later
                  than 30 days before the end of the Plan Year specified in
                  Item O(8)(d). The supplemental notice shall state that a
                  Qualified Nonelective Contribution will be

                                       38
<PAGE>
                  made for such Plan Year and disclose the amount of such
                  Qualified Nonelective Contribution. Such notice may be
                  provided separately or as a part of the notice in (2) above
                  for the following Plan Year.

         4)       Election Periods. In addition to any other election periods
                  provided under the Plan, each Active Member may make or
                  modify a deferral election during the 30-day period
                  immediately following receipt of the notice described in
                  (2)(i) or (ii) above.

c)       ACP Test Safe Harbor.

         1)       Matching Contributions.

                  i)       If the Plan is satisfying the ADP Test Safe Harbor
                           and the ACP Test Safe Harbor, Matching Contributions
                           shall be limited as provided in Items O(8)(b)(i) and
                           P.

                  ii)      If the Plan is satisfying the ADP Test Safe Harbor
                           using Qualified Matching Contributions, all Matching
                           Contributions shall be Qualified Matching
                           Contributions. If the Plan is satisfying the ADP
                           Test Safe Harbor using Qualified Nonelective
                           Contributions, Matching Contributions shall not be
                           Qualified Matching Contributions unless Item P(8) is
                           selected.

d)       ACP Test.

         1)       Continued Application. If the Plan is satisfying the ADP Test
                  Safe Harbor and the ACP Test Safe Harbor, the Plan must still
                  satisfy the ACP Test in the manner specified in (2) below
                  with respect to Member Contributions. If the Plan is
                  satisfying the ADP Test Safe Harbor but not the ACP Test Safe
                  Harbor, the Plan must satisfy the ACP Test in the manner
                  specified in (2) below with respect to Voluntary
                  Contributions and Matching Contributions.

         2)       Special Rules. If the Plan is satisfying the ADP Test Safe
                  Harbor and the ACP Test Safe Harbor, all Matching
                  Contributions with respect to all Eligible Members, as
                  defined in Section 3.07, shall be disregarded. If the Plan is
                  satisfying the ADP Test Safe Harbor using Qualified
                  Nonelective Contributions, but is not satisfying the ACP Test
                  Safe Harbor, such Qualified Nonelective Contributions shall
                  be disregarded. Qualified Matching Contributions shall not be
                  treated as being taken into account for purposes of the ADP
                  Test. Elective Deferral Contributions may not be taken into
                  account for purposes of the ACP Test.

         3)       Multiple Use. If this Plan is the only cash or deferred
                  arrangement in which a Highly Compensated Employee
                  participates, the provisions in Section 3.07 regarding the
                  Aggregate Limit, as defined in Section 3.07, shall not apply.
                  If this Plan satisfies the ACP Test Safe Harbor and provides
                  for no Member Contributions, the provisions in Section 3.07
                  regarding the Aggregate Limit, as defined in Section 3.07,
                  shall not apply.

e)       Revocation of 401(k) Safe Harbor Election. If the ADP Test Safe Harbor
         is satisfied using Qualified Matching Contributions, we may amend the
         Plan to revoke the 401(k) safe harbor election for the Plan Year.
         Active Members shall be provided a supplemental notice that explains
         the consequences of the amendment, informs them of the effective date
         of the elimination of the Qualified Matching Contributions and gives
         them a reasonable opportunity (including a reasonable period) to
         change the amount of their Elective Deferral Contributions. The
         effective date of the revocation cannot be earlier than the later of
         (i) 30 days after the Active Members are given such notice, and (ii)
         the date the amendment revoking such provisions is adopted.

         If elected in Item O(8)(b)(i)E, we shall revoke the 401(k) safe harbor
         election for the Plan Year and perform the ADP Test and ACP Test, if
         applicable, for the entire Plan Year using the current year

                                       39
<PAGE>
         testing method described in Section 3.07. We shall make the Qualified
         Matching Contributions for the period prior to the effective date of
         the revocation.

SECTION 3.09 - 401(k) SIMPLE PROVISIONS.

a)       Rules of Application.

         1)       If we have elected in Item O(9) to have the 401(k) SIMPLE
                  provisions apply, then the provisions of this section shall
                  apply for a Year only if:

                  i)       we are an Eligible Employer, and

                  ii)      no contributions are made, or benefits are accrued
                           for services during the Year, on behalf of any
                           Eligible Employee under any other plan, contract,
                           pension, or trust described in Code Section
                           219(g)(5)(A) or (B), maintained by us or a
                           Controlled Group member.

         2)       To the extent that any other provision of the Plan is
                  inconsistent with the provisions of this section, the
                  provisions of this section shall govern.

b)       Definitions. For purposes of applying the provisions of this section,
         the following terms are defined:

         COMPENSATION means the sum of the wages, tips, and other compensation
         from us subject to Federal income tax withholding (as described in
         Code Section 6051(a)(3)) and the Employee's salary reduction
         contributions made under this or any other Code Section 401(k) plan,
         and, if applicable, elective deferrals under a Code Section 408(p)
         SIMPLE IRA plan, a SARSEP, or a Code Section 403(b) annuity contract
         and compensation deferred under a Code Section 457 plan, required to
         be reported by us on Form W-2 (as described in Code Section
         6051(a)(8)). For Self-employed Individuals, Compensation means net
         earnings from self-employment determined under Code Section 1402(a)
         prior to subtracting any contributions made under this Plan on behalf
         of the individual. The provisions of the Plan implementing the limit
         on compensation under Code Section 401(a)(17) apply to the
         Compensation under (c) below.

         ELIGIBLE EMPLOYER means, with respect to any Year, an employer that
         had no more than 100 employees who received at least $5,000 of
         Compensation from the employer for the preceding Year. In applying the
         preceding sentence, all employees of controlled groups of corporations
         under Code Section 414(b), all employees of trades or businesses
         (whether incorporated or not) under common control under Code Section
         414(c), all employees of affiliated service groups under Code Section
         414(m), and leased employees required to be treated as the employer's
         employees under Code Section 414(n), are taken into account.

         An Eligible Employer that elects to have the 401(k) SIMPLE provisions
         apply to the Plan and that fails to be an Eligible Employer for any
         subsequent Year, is treated as an Eligible Employer for the two Years
         following the last Year the Employer was an Eligible Employer. If the
         failure is due to any acquisition, disposition, or similar transaction
         involving an Eligible Employer, the preceding sentence applies only if
         the provisions of Code Section 410(b)(6)(C)(i) are satisfied.

         ELIGIBLE EMPLOYEE means any Employee who is entitled to make elective
         deferrals under the terms of the Plan.

         YEAR means the calendar year.

                                       40
<PAGE>
c)       Contributions.

         1)       Salary Reduction Contributions.

                  i)       Each Eligible Employee may make a salary reduction
                           election to have his Compensation reduced for the
                           Year in any amount selected by the Employee subject
                           to the limitation set forth in (ii) below. We will
                           make a salary reduction contribution to the Plan, as
                           an elective deferral, in the amount by which the
                           Employee's Compensation has been reduced.

                  ii)      The total salary reduction contribution for the Year
                           cannot exceed $6,000 for any Employee. To the extent
                           permitted by law, this amount will be adjusted to
                           reflect any annual cost-of-living increases
                           announced by the Internal Revenue Service.

                  For purposes of the Plan, these contributions shall be
                  Elective Deferral Contributions.

         2)       Other Contributions.

                  i)       Matching Contributions. Each Year we will contribute
                           a matching contribution to the Plan on behalf of
                           each Employee who makes a salary reduction election
                           under (c)(1)(i) above. The amount of the matching
                           contribution will be equal to the Employee's salary
                           reduction contribution up to a limit of 3% of the
                           Employee's Compensation for the full Year.

                           For purposes of the Plan, these contributions shall
                           be Matching Contributions.

                  ii)      Nonelective Contributions. For any Year, instead of
                           a matching contribution, we may elect to contribute
                           a nonelective contribution of 2% of Compensation for
                           the full Year for each Eligible Employee.

                           For purposes of the Plan, these contributions shall
                           be Additional Contributions.

         3)       Limitations on Other Contributions. No employer or employee
                  contributions may be made to this Plan for the Year other
                  than salary reduction contributions described in (c)(1)
                  above, matching or nonelective contributions described in
                  (c)(2) above, and rollover contributions described in
                  Regulations section 1.402(c)-2, Q&A-1(a).

         4)       The provisions of the Plan implementing the limitations of
                  Code Section 415 apply to contributions made pursuant to
                  (c)(1) and (c)(2) above.

d)       Election and Notice Requirements.

         1)       Election Period.

                  i)       In addition to any other election periods provided
                           under the Plan, each Eligible Employee may make or
                           modify a salary reduction election during the 60-day
                           period immediately preceding each January 1.

                  ii)      For the Year an Employee becomes eligible to make
                           salary reduction contributions under the 401(k)
                           SIMPLE provisions, the 60-day election period
                           requirement of (i) above is

                                       41
<PAGE>
                           deemed satisfied if the Employee may make or modify
                           a salary reduction election during a 60-day period
                           that includes either the date the Employee becomes
                           eligible or the day before.

                  iii)     Each Employee may terminate a salary reduction
                           election at any time during the Year.

         2)       Notice Requirements.

                  i)       We will notify each Eligible Employee prior to the
                           60-day election period described in (d)(1) above
                           that he can make a salary reduction election or
                           modify a prior election during that period.

                  ii)      The notification will indicate whether we will
                           provide a 3% matching contribution described in
                           (c)(2)(i) above or a 2% nonelective contribution
                           described in (c)(2)(ii) above.

e)       Vesting Requirements. All benefits attributable to contributions
         described in (c)(1) and (c)(2) above are nonforfeitable at all times
         and all previous contributions made under the Plan are nonforfeitable
         as of the beginning of the Year the 401(k) SIMPLE provisions apply. If
         these provisions were previously adopted without a requirement that
         all previous contributions be nonforfeitable, this requirement will
         not apply until the date a plan that requires these contributions to
         be nonforfeitable is adopted.

f)       Top-heavy Rules. The Plan is not treated as a top-heavy plan under
         Code Section 416 for any Year for which this section applies.

g)       Nondiscrimination Tests. The ADP and ACP tests described in Section
         3.07 are treated as satisfied for any Year for which this section
         applies.

ARTICLE IV
INVESTMENT OF CONTRIBUTIONS

SECTION 4.01 - INVESTMENT AND TIMING OF CONTRIBUTIONS.

a)       Trusteed Plans. The provisions of this subparagraph apply to trusteed
         plans.

         The handling of Contributions is governed by the provisions of the
         Trust Agreement, the Annuity Contract, and any other funding
         arrangement in which the Plan Fund is or may be held or invested. To
         the extent permitted by the Trust Agreement, Annuity Contract, or
         other funding arrangement, the parties established by Item U(2) shall
         direct the Contributions to any Insurance Policy, the guaranteed
         benefit policy portion of the Annuity Contract, any of the investment
         options available under the Annuity Contract, or any of the investment
         vehicles available under the Trust Agreement and may request the
         transfer of amounts resulting from those Contributions between such
         investment options and investment vehicles or the transfer of amounts
         between the guaranteed benefit policy portion of the Annuity Contract
         and such investment options and investment vehicles. A Member may not
         direct the Trustee or Insurer to invest the Member's Account in
         collectibles. Collectibles mean any work of art, rug or antique, metal
         or gem, stamp or coin, alcoholic beverage, or other tangible personal
         property specified by the Secretary of the Treasury. However, for tax
         years beginning after December 31, 1997, certain coins and bullion as
         provided in Code Section 408(m)(3) shall not be considered
         collectibles. To the extent that a Member who has investment direction
         fails to give timely direction, we shall direct the investment of his
         Account. If we have investment direction, such Account shall be
         invested ratably in the guaranteed benefit policy portion of the
         Annuity Contract, the investment options available under the Annuity
         Contract, or the investment vehicles available under the Trust
         Agreement in the same

                                       42
<PAGE>
         manner as the Accounts of all other Members who do not direct their
         investments. We shall have investment direction for amounts which have
         not been allocated to Members. To the extent an investment is no
         longer available, we may require that amounts currently held in such
         investment be reinvested in other investments.

         At least annually, the Named Fiduciary shall review all pertinent
         Employee information and Plan data in order to establish the funding
         policy of the Plan and to determine appropriate methods of carrying
         out the Plan's objectives. The Named Fiduciary shall inform the
         Trustee and any Investment Manager of the Plan's short-term and
         long-term financial needs so the investment policy can be coordinated
         with the Plan's financial requirements.

         However, the Named Fiduciary may delegate to the Investment Manager
         investment direction for Contributions and amounts which are not
         subject to Member direction.

b)       Nontrusteed Plans. The provisions of this subparagraph apply to plans
         which are not trusteed.

         The handling of Contributions which are directed to the Annuity
         Contract is governed by the provisions of the Annuity Contract. To the
         extent permitted by the Annuity Contract, the parties established by
         Item U(2) shall direct the Contributions to the guaranteed benefit
         policy portion of the Annuity Contract or any of the investment
         options available under the Annuity Contract and may request the
         transfer of amounts resulting from those Contributions between such
         investment options or the transfer of amounts between the guaranteed
         benefit policy portion of the Annuity Contract and such investment
         options. To the extent that a Member who has investment direction
         fails to give timely direction, we shall direct the investment of his
         Account. If we have investment direction, such Account shall be
         invested ratably in the guaranteed benefit policy portion of the
         Annuity Contract or the investment options available under the Annuity
         Contract in the same manner as the Accounts of all other Members who
         do not direct their investments. We shall have investment direction
         for amounts which have not been allocated to Members. To the extent an
         investment is no longer available, we may require that amounts
         currently held in such investment be reinvested in other investments.

         At least annually, the Named Fiduciary shall review all pertinent
         Employee information and Plan data in order to establish the funding
         policy of the Plan and to determine appropriate methods of carrying
         out the Plan's objectives. The Named Fiduciary shall inform any
         Investment Manager of the Plan's short-term and long-term financial
         needs so the investment policy can be coordinated with the Plan's
         financial requirements.

         However, the Named Fiduciary may delegate to the Investment Manager
         investment direction for Contributions and amounts which are not
         subject to Member direction, including any Contributions made by us
         before the end of the Plan Year which are not allocated when made.

c)       All Plans. The provisions of this subparagraph apply to all plans.

         We shall pay to the Insurer or Trustee, as applicable, the Elective
         Deferral Contributions, Qualified Matching Contributions, and
         Qualified Nonelective Contributions for each Plan Year not later than
         the end of the 12-month period immediately following the Plan Year for
         which they are deemed to be paid.

         If Items O(8)(b)(i) and O(8)(b)(i)C(1), (2), or (3) are selected, we
         shall pay to the Insurer or Trustee, as applicable, the Qualified
         Matching Contributions calculated based on Elective Deferral
         Contributions and Pay for the pay period specified in Item O(8)(b)(i)C
         not later than the last day of the following Plan-year Quarter.

                                       43
<PAGE>
         All Contributions are forwarded by us to the Trustee to be deposited
         in the Trust Fund or to the Insurer to be deposited under the Annuity
         Contract, as applicable. Contributions that are accumulated through
         payroll deduction shall be paid to the Trustee or Insurer, as
         applicable, by the earlier of (i) the date the Contributions can
         reasonably be segregated from our assets, or (ii) the 15th business
         day of the month following the month in which the Contributions would
         otherwise have been paid in cash to the Member.

SECTION 4.01A - INVESTMENT IN QUALIFYING EMPLOYER SECURITIES.

The provisions of this section apply to plans which allow investment in
Qualifying Employer Securities.

If permitted under Item U(5)(a) of the Adoption Agreement - Nonstandard, all or
some portion of the Member's Account may be invested in the Qualifying Employer
Securities Fund. If the Member has investment control, once an investment in
the Qualifying Employer Securities Fund is made available to Members, it shall
continue to be available unless the Adoption Agreement is amended to disallow
such available investment. In the absence of an election to invest in
Qualifying Employer Securities, Members shall be deemed to have elected to have
their Accounts invested wholly in other investment options of the Investment
Fund. Once an election is made, it shall be considered to continue until a new
election is made.

For purposes of determining the annual valuation of the Plan, and for reporting
to Members and regulatory authorities, the assets of the Plan shall be valued
at least annually on the Valuation Date which corresponds to the last day of
the Plan Year. The fair market value of Qualifying Employer Securities shall be
determined on such Valuation Date. The prices of Qualifying Employer Securities
as of the date of the transaction shall apply for purposes of valuing
distributions and other transactions of the Plan to the extent such value is
representative of the fair market value of such securities in the opinion of
the Plan Administrator. The value of a Member's Account held in the Qualifying
Employer Securities Fund may be expressed in units.

If the Qualifying Employer Securities are not publicly traded, or if an
extremely thin market exists for such securities so that reasonable valuation
may not be obtained from the market place, then such securities must be valued
at least annually by an independent appraiser who is not associated with us,
the Plan Administrator, the Trustee, or any person related to any fiduciary
under the Plan. The independent appraiser may be associated with a person who
is merely a contract administrator with respect to the Plan, but who exercises
no discretionary authority and is not a Plan fiduciary.

If there is a public market for Qualifying Employer Securities of the type held
by the Plan, then the Plan Administrator may use as the value of the securities
the price at which such securities traded in such market. If the Qualifying
Employer Securities do not trade on the relevant date, or if the market is very
thin on such date, then the Plan Administrator may use for the valuation the
next preceding trading day on which the trading prices are representative of
the fair market value of such securities in the opinion of the Plan
Administrator.

Cash dividends payable on the Qualifying Employer Securities shall be
reinvested in additional shares of such securities. In the event of any cash or
stock dividend or any stock split, such dividend or split shall be credited to
the Accounts based upon the number of shares of Qualifying Employer Securities
credited to each Account as of the payable date of such dividend or split.

All purchases of Qualifying Employer Securities shall be made at a price, or
prices, which, in the judgement of the Plan Administrator, do not exceed the
fair market value of such securities.

In the event that the Trustee acquires Qualifying Employer Securities by
purchase from a "disqualified person" as defined in Code Section 4975(e)(2) or
from a "party-in-interest" as defined in ERISA

                                       44
<PAGE>
Section 3(14), the terms of such purchase shall contain the provision that in
the event there is a final determination by the Internal Revenue Service, the
Department of Labor, or court of competent jurisdiction that the fair market
value of such securities as of the date of purchase was less than the purchase
price paid by the Trustee, then the seller shall pay or transfer, as the case
may be, to the Trustee an amount of cash or shares of Qualifying Employer
Securities equal in value to the difference between the purchase price and such
fair market value for all such shares. In the event that cash or shares of
Qualifying Employer Securities are paid or transferred to the Trustee under
this provision, such securities shall be valued at their fair market value as
of the date of such purchase, and interest at a reasonable rate from the date
of purchase to the date of payment or transfer shall be paid by the seller on
the amount of cash paid.

The Plan Administrator may direct the Trustee to sell, resell, or otherwise
dispose of Qualifying Employer Securities to any person, including us, provided
that any such sales to any disqualified person or a party-in-interest,
including us, will be made at not less than the fair market value and no
commission will be charged. Any such sale shall be made in conformance with
ERISA Section 408(e).

We are responsible for compliance with any applicable Federal or state
securities law with respect to all aspects of the Plan. If the Qualifying
Employer Securities or interests in this Plan are required to be registered in
order to permit investment in the Qualifying Employer Securities Fund as
provided in Item U(5)(a) of the Adoption Agreement - Nonstandard, then such
investment will not be effective until the later of the effective date of the
Plan or the date such registration or qualification is effective. We, at our
own expense, will take or cause to be taken any and all such actions as may be
necessary or appropriate to effect such registration or qualification. Further,
if the Trustee is directed to dispose of any Qualifying Employer Securities
held under the Plan under circumstances which require registration or
qualification of the securities under applicable Federal or state securities
laws, then we will, at our expense, take or cause to be taken any and all such
action as may be necessary or appropriate to effect such registration or
qualification. We are responsible for all compliance requirements under Section
16 of the Securities Act.

SECTION 4.02 - PURCHASE OF INSURANCE.

If permitted under Item U(4), the purchase of life insurance is available under
this Plan for the purpose of providing incidental death benefits. If life
insurance is available, an Active Member may elect to have any part of his
Account which does not result from accumulated deductible employee
contributions, as defined in Code Section 72(o)(5)(B), applied to purchase life
insurance coverage on his life.

The Trustee shall apply for and will be the owner of any Insurance Policy
purchased under the terms of this Plan. The purchase shall be subject to the
provisions of this section, the distribution of benefits provisions of Article
VI or VIA, whichever applies, and the beneficiary provisions of Section 10.07.

If Item AA(1)(a) is selected and the Member has a spouse, such spouse shall be
his Beneficiary under the Insurance Policy, unless (i) a qualified election has
been made according to the provisions of Section 6A.03, or (ii) the Trustee has
been named as Beneficiary. If Item AA(1)(a) is not selected and the Member has
a spouse to whom he has been continuously married for at least one year, such
spouse shall be his Beneficiary under the Insurance Policy, unless (i) a
qualified election has been made according to the provisions of Section 6.03,
or (ii) the Trustee has been named as Beneficiary.

If the Trustee is named as Beneficiary, upon the death of the Member, the
Trustee shall be required to pay over all proceeds of the Insurance Policy to
the Member's Beneficiary or spouse, as the case may be, according to the
distribution of benefits provisions of Article VI or VIA, whichever applies.

                                       45
<PAGE>
Under no circumstances shall the Trust Fund retain any part of the proceeds. In
the event of any conflict between the terms of this Plan and the terms of any
Insurance Policy purchased hereunder, the Plan provisions shall control.

The purchase of insurance shall be subject to the limitations that may be
imposed by the Insurer under the applicable Insurance Policy. The Insurance
Policy may provide for waiver of premium for disability.

The total of all insurance premiums for insurance coverage on the life of a
Member provided by our Contributions shall be limited to a percentage of all
our Contributions made for that Member. All such ordinary life insurance
premiums shall be limited to a percentage which is less than 50 percent. All
such term life and universal life insurance premiums shall be limited to a
percentage which is not more than 25 percent. If both ordinary life insurance
and term life or universal life insurance are purchased, one-half of all such
ordinary life insurance premiums and all such other life insurance premiums
shall be limited to a percentage which is not more than 25 percent. Ordinary
life insurance policies are policies with both nondecreasing death benefits and
nonincreasing premiums.

Any dividends declared upon an amount of insurance in force on the life of a
Member may, within the terms of the Insurance Policy, be applied to reduce the
earliest premium due, purchase paid-up insurance coverage, accumulate under the
policy to provide additional death benefit, or be credited to the Member's
Account which is included in the Plan Fund. In the absence of any direction,
such dividends shall be applied to reduce the earliest premium due for such
amount of insurance.

A Member may elect to have amounts deducted from his Account to pay insurance
premiums. The total amount deducted cannot exceed the amount of Contributions
credited to his Account which were not used to provide insurance, but could
have been.

If a decrease in the amount of life insurance is necessary, any cash value of
the terminated insurance shall be retained in the Member's Account.

SECTION 4.03 - TRANSFER OF OWNERSHIP.

Any transfer of ownership under this section shall be subject to the
distribution of benefits provisions of Article VI or VIA, whichever applies.

Upon the request of a Member, we may purchase for its cash value a personal
life insurance policy issued to, and insuring the life of, the Member. Such
policy shall be immediately transferred from us to the Trustee. The cash value
of the purchased policy shall be a part of our Contribution for the Plan Year.
Any such purchase shall be accomplished only under an appropriate written
agreement between the Member, the Trustee, and us. In lieu of our purchase of
such policy and at our direction, the Trustee may purchase the policy directly
from the Member. These provisions shall not be available if the policy is
subject to a policy loan or similar lien. The purchase of and future premiums
for any such policy shall be subject to the limitations in Section 4.02.

If the Insurance Policy on a Member's life allows transfer of ownership, he may
pay the Trustee an amount equal to the cash value of such policy. Such payment
shall become a part of his Account. Upon receiving the payment, the Trustee
shall transfer ownership of the policy to the Member. This transfer of
ownership is not a distribution from the Plan. This option shall only be
available to a Member if the policy would, but for the sale, be surrendered by
the Plan.

If the Insurance Policy on a Member's life allows transfer of ownership and a
distribution of his Vested Account would include the cash value of such policy,
he may have ownership of such policy transferred to himself without paying the
cash value to the Trustee. Any Insurance Policy transferred to the Member for
which he has not paid the cash value to the Trustee is a distribution from the
Plan.

                                       46
<PAGE>
In applying the provisions of this section, all Members in similar
circumstances shall be treated in a similar manner. Members who are Highly
Compensated Employees shall not be treated in a manner more favorable than that
afforded all other Members.

SECTION 4.04 - TERMINATION OF INSURANCE.

The termination of insurance under this section shall be subject to the
distribution of benefits provisions of Article VI or VIA, whichever applies.

No premium payments shall be made under this Plan for an Inactive Member. If a
Member becomes an Inactive Member before his Retirement Date, the Trustee may
either use the cash value of the Insurance Policy on his life to provide
paid-up insurance or may surrender the Insurance Policy. The cash value of a
surrendered Insurance Policy is retained in the Member's Account and added to
the Investment Fund. The purchase of paid-up insurance shall be subject to the
provisions of the Insurance Policy. If the Member ceases to be an Employee
before his Retirement Date, he may elect to have the ownership of the Insurance
Policy transferred as provided in Section 4.03.

On a Member's Retirement Date, any Insurance Policy on his life, the ownership
of which has not been transferred to him, shall terminate. The cash value shall
be paid to the Member in cash or applied to provide an income for him according
to the provisions of the Insurance Policy. In any event, no portion of the
value of any Insurance Policy shall be used to continue life insurance
protection under the Plan beyond actual retirement.

ARTICLE V
BENEFITS

SECTION 5.01 - RETIREMENT BENEFITS.

On a Member's Retirement Date, his Vested Account shall be distributed to him
according to the distribution of benefits provisions of Article VI or VIA,
whichever applies, and the provisions of Section 10.11.

SECTION 5.02 - DEATH BENEFITS.

If a Member dies before his Annuity Starting Date, his Vested Account shall be
distributed according to the distribution of benefits provisions of Article VI
or VIA, whichever applies, and the provisions of Section 10.11.

SECTION 5.03 - VESTED BENEFITS.

If an Inactive Member's Vested Account is not payable under the provisions of
Section 10.11, he may elect, but is not required, to receive a distribution of
his Vested Account after he ceases to be an Employee. If Item Z(4)(a) is
selected, distributions from the Member's Vested Account which result from the
designated Contributions shall not begin before the Member becomes Totally
Disabled. If Item Z(4)(b) is selected, distributions from the Member's Vested
Account which result from the designated Contributions shall not be made until
he has ceased to be an Employee for the period of time specified. If Item
AA(1)(a) is not selected, the Member's election shall be subject to his
spouse's consent as provided in Section 6.03. A distribution under this
paragraph shall be a retirement benefit and shall be distributed to the Member
according to the distribution of benefits provisions of Article VI or VIA,
whichever applies.

A Member may not elect to receive a distribution under the provisions of this
section after he again becomes an Employee until he subsequently ceases to be
an Employee and again meets the requirements of this section.

                                       47
<PAGE>
If an Inactive Member does not receive an earlier distribution, upon his
Retirement Date or death, his Vested Account shall be distributed according to
the provisions of Section 5.01 or 5.02.

The Nonvested Account of an Inactive Member who ceases to be an Employee shall
remain a part of his Account until it becomes a Forfeiture. However, if he
again becomes an Employee so that his Vesting Percentage may increase, the
Nonvested Account may become part of his Vested Account.

SECTION 5.04 - WHEN BENEFITS START.

a)       Unless otherwise elected, benefits shall begin before the 60th day
         following the close of the Plan Year in which the latest date below
         occurs:

         1)       The date the Member attains age 65 (or Normal Retirement Age,
                  if earlier).

         2)       The 10th anniversary of the Member's Entry Date.

         3)       The date the Member ceases to be an Employee.

         Notwithstanding the foregoing, the failure of a Member and spouse, if
         applicable, to consent to a distribution while a benefit is
         immediately distributable, within the meaning of Section 6.03 or
         6A.03, whichever applies, shall be deemed to be an election to defer
         the start of benefits sufficient to satisfy this section.

         The Member may elect to have benefits begin after the latest date for
         beginning benefits described above, subject to the following
         provisions of this section. The Member shall make the election in
         writing. Such election must be made before his Normal Retirement Date
         or the date he ceases to be an Employee, if later. The Member shall
         not elect a date for beginning benefits or a form of distribution
         which would result in a benefit payable when he dies which would be
         more than incidental within the meaning of governmental regulations.

         Benefits shall begin on an earlier date if otherwise provided in the
         Plan. For example, the Member's Retirement Date or Required Beginning
         Date, as defined in Section 7.02.

b)       The Member's Vested Account which results from Elective Deferral
         Contributions, Qualified Nonelective Contributions, and Qualified
         Matching Contributions may not be distributed to a Member or to his
         Beneficiary (or Beneficiaries) in accordance with the Member's or
         Beneficiary's (or Beneficiaries') election, earlier than separation
         from service, death, or disability. Such amount may also be
         distributed upon:

         1)       Termination of the Plan as permitted in Article VIII.

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

         3)       The disposition by us, if we are a corporation, to an
                  unrelated entity of our interest in a subsidiary, within the
                  meaning of Code Section 409(d)(3), if we continue to maintain
                  the Plan, but only with respect to Employees who continue
                  employment with such subsidiary.

         4)       The attainment of age 59 1/2 as permitted in Section 5.05.

         5)       The hardship of the Member as permitted in Section 5.05.

                                       48
<PAGE>
         All distributions that may be made pursuant to one or more of the
         foregoing distributable events will be a retirement benefit and shall
         be distributed to the Member according to the distribution of benefits
         provisions of Article VI or VIA, whichever applies. In addition,
         distributions that are triggered by any of the first three events
         enumerated above must be made in a lump sum. A lump sum shall include
         a distribution of an annuity contract.

SECTION 5.05 - WITHDRAWAL BENEFITS.

a)       Financial Hardship Withdrawals. If elected by us in Item Y(3),
         withdrawals of part of the Member's Account as provided in Item Y(3)
         will be permitted in the event of hardship due to an immediate and
         heavy financial need.

         Immediate and heavy financial need shall be limited to: (i) expenses
         incurred or necessary for medical care, described in Code Section
         213(d), of the Member, the Member's spouse, or any dependents of the
         Member (as defined in Code Section 152); (ii) the purchase (excluding
         mortgage payments) of a principal residence for the Member; (iii)
         payment of tuition, related educational fees, and room and board
         expenses, for the next 12 months of post-secondary education for the
         Member, his spouse, children, or dependents; (iv) the need to prevent
         the eviction of the Member from, or foreclosure on the mortgage of,
         the Member's principal residence; or (v) any other distribution which
         is deemed by the Commissioner of Internal Revenue to be made on
         account of immediate and heavy financial need as provided in Treasury
         regulations.

         No withdrawal shall be allowed which is not necessary to satisfy such
         immediate and heavy financial need. Such withdrawal shall be deemed
         necessary only if all of the following requirements are met: (i) the
         distribution is not in excess of the amount of the immediate and heavy
         financial need (including amounts necessary to pay any Federal, state,
         or local income taxes or penalties reasonably anticipated to result
         from the distribution); (ii) the Member has obtained all
         distributions, other than hardship distributions, and all nontaxable
         loans currently available under all plans maintained by us; (iii) the
         Plan, and all other plans maintained by us, provide that the Member's
         elective contributions and member contributions will be suspended for
         at least 12 months after receipt of the hardship distribution; and
         (iv) the Plan, and all other plans maintained by us, provide that the
         Member may not make elective contributions for the Member's taxable
         year immediately following the taxable year of the hardship
         distribution in excess of the applicable limit under Code Section
         402(g) for such next taxable year less the amount of such Member's
         elective contributions for the taxable year of the hardship
         distribution. The Plan will suspend elective contributions and member
         contributions for 12 months and limit elective deferrals as provided
         in the preceding sentence. A Member shall not cease to be an Eligible
         Member, as defined in Section 3.07, merely because his elective
         contributions or member contributions are suspended.

b)       Other Withdrawals. A Member may withdraw any part of his Account
         resulting from his Voluntary Contributions subject to the limitations
         provided in Item Y(1). A Member may withdraw any part of his Account
         resulting from his Rollover Contributions subject to the limitations
         provided in Item Y(2). If elected by us in Item Y(4), withdrawals of
         part of the Member's Account as provided in Item Y(4) will be
         permitted at any time after he attains age 59 1/2 subject to the
         limitations provided in Item Y(4). If elected by us in Item Y(5),
         withdrawals of part of the Member's Account as provided in Item Y(5)
         will be permitted after he has been an Active Member for at least five
         years subject to the limitations provided in Item Y(5).

A request for withdrawal shall be made in such manner and in accordance with
such rules as we will prescribe for this purpose (including by means of voice
response or other electronic means under circumstances we permit). Withdrawals
shall be a retirement benefit and shall be distributed to the

                                       49
<PAGE>
Member according to the distribution of benefits provisions of Article VI or
VIA, whichever applies. A forfeiture shall not occur solely as a result of a
withdrawal.

SECTION 5.06 - LOANS TO MEMBERS.

If permitted under Item U(3)(a), loans shall be made available to all Members
on a reasonably equivalent basis. For purposes of this section, and unless
otherwise specified, Member means any Member or Beneficiary who is a
party-in-interest as defined in ERISA. Loans shall not be made to Highly
Compensated Employees in an amount greater than the amount made available to
other Members.

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

A loan to a Member shall be a Member-directed investment of his Account. The
portion of the Member's Account held in the Qualifying Employer Securities Fund
may be redeemed for purposes of a loan only after the amount held in other
investment options has been depleted. The loan is a Trust Fund investment but
no Account other than the borrowing Member's Account shall share in the
interest paid on the loan or bear any expense or loss incurred because of the
loan.

The number of outstanding loans shall be limited to one, unless otherwise
specified in Item U(3)(a)(iv). No more than one loan shall be approved for any
Member in any 12-month period, unless otherwise specified in Item U(3)(a)(v).
If Item U(3)(a)(ii) is selected, the minimum amount of any loan shall be the
amount specified in that item.

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

The amount of the loan shall not exceed the maximum amount that may be treated
as a loan under Code Section 72(p) (rather than a distribution) to the Member
and shall be equal to the lesser of (a) or (b) below:

a)       $50,000, reduced by the highest outstanding loan balance of loans
         during the one-year period ending on the day before the new loan is
         made.

b)       The greater of (1) or (2), reduced by (3) below:

         1)       One-half of the Member's Vested Account.

         2)       $10,000.

         3)       Any outstanding loan balance on the date the new loan is
                  made.

For purposes of this maximum, a Member's Vested Account does not include any
accumulated deductible employee contributions, as defined in Code Section
72(o)(5)(B), and all qualified employer plans, as defined in Code Section
72(p)(4), of ours and any Controlled Group member shall be treated as one plan.

The foregoing notwithstanding, the amount of such loan shall not exceed 50
percent of the amount of the Member's Vested Account reduced by any outstanding
loan balance on the date the new loan is made. In addition, the amount of the
loan may be further limited to a specified dollar amount, if Item U(3)(a)(iii)
so indicates. For purposes of this maximum, a Member's Vested Account does not
include any accumulated deductible employee contributions, as defined in Code
Section 72(o)(5)(B).

                                       50
<PAGE>
No collateral other than a portion of the Member's Vested Account (as limited
above) shall be accepted. The Loan Administrator shall determine if the
collateral is adequate for the amount of the loan requested.

A Member must obtain the consent of his spouse, if any, to the use of the
Vested Account as security for the loan. Spousal consent shall be obtained no
earlier than the beginning of the 90-day period that ends on the date on which
the loan to be so secured is made. The consent must be in writing, must
acknowledge the effect of the loan, and must be witnessed by a plan
representative or a notary public. Such consent shall thereafter be binding
with respect to the consenting spouse or any subsequent spouse with respect to
that loan. A new consent shall be required if the Vested Account is used for
collateral upon renegotiation, extension, renewal, or other revision of the
loan. If Item AA(1)(a) is selected, no consent shall be required. If AA(1)(a)
is not selected and subparagraph (d) of Section 6.03 applies, no consent shall
be required.

If a valid spousal consent has been obtained in accordance with the above, or
spousal consent is not required, then, notwithstanding any other provision of
this Plan, the portion of the Member's Vested Account used as a security
interest held by the Plan by reason of a loan outstanding to the Member shall
be taken into account for purposes of determining the amount of the Vested
Account payable at the time of death or distribution, but only if the reduction
is used as repayment of the loan. If spousal consent is required and less than
100 percent of the Member's Vested Account (determined without regard to the
preceding sentence) is payable to the surviving spouse, then the Vested Account
shall be adjusted by first reducing the Vested Account by the amount of the
security used as repayment of the loan, and then determining the benefit
payable to the surviving spouse.

Each loan shall bear a reasonable fixed rate of interest to be determined by
the Loan Administrator. In determining the interest rate, the Loan
Administrator shall take into consideration fixed interest rates currently
being charged by commercial lenders for loans of comparable risk on similar
terms and for similar durations, so that the interest will provide for a return
commensurate with rates currently charged by commercial lenders for loans made
under similar circumstances. The Loan Administrator shall not discriminate
among Members in the matter of interest rates; but loans granted at different
times may bear different interest rates in accordance with the current
appropriate standards.

The loan shall by its terms require that repayment (principal and interest) be
amortized in level payments, not less frequently than quarterly, over a period
not extending beyond five years from the date of the loan. If Item U(3)(a)(vi)A
is selected and the loan is used to acquire a dwelling unit, which within a
reasonable time (determined at the time the loan is made) will be used as the
principal residence of the Member, the repayment period may extend beyond five
years from the date of the loan. The period of repayment for any loan shall be
arrived at by mutual agreement between the Loan Administrator and the Member
and if the loan is for a principal residence, shall not be for a period longer
than the repayment period consistent with commercial practices.

The Member shall make an application for a loan in such manner and in
accordance with such rules as we will prescribe for this purpose (including by
means of voice response or other electronic means under circumstances we
permit). The application must specify the amount and duration requested.

Information contained in the application for the loan concerning the income,
liabilities, and assets of the Member will be evaluated to determine whether
there is a reasonable expectation that the Member will be able to satisfy
payments on the loan as due. Additionally, the Loan Administrator will pursue
any appropriate further investigations concerning the creditworthiness and
credit history of the Member to determine whether a loan should be approved.

Each loan shall be fully documented in the form of a promissory note signed by
the Member for the face amount of the loan, together with interest determined
as specified above.

                                       51
<PAGE>
There will be an assignment of collateral to the Plan executed at the time the
loan is made.

In those cases where repayment through payroll deduction is available,
installments are so payable, and a payroll deduction agreement shall be
executed by the Member at the time the loan is made. Loan repayments that are
accumulated through payroll deduction shall be paid to the Trustee by the
earlier of (i) the date the loan repayments can reasonably be segregated from
our assets, or (ii) the 15th business day of the month following the month in
which such amounts would otherwise have been paid in cash to the Member.

Where payroll deduction is not available, payments in cash are to be timely
made. Any payment that is not by payroll deduction shall be made payable to us
or the Trustee, as specified in the promissory note, and delivered to the Loan
Administrator, including prepayments, service fees and penalties, if any, and
other amounts due under the note. The Loan Administrator shall deposit such
amounts into the Plan as soon as administratively practicable after they are
received, but in no event later than the 15th business day of the month after
they are received.

The promissory note may provide for reasonable late payment penalties and
service fees. Any penalties or service fees shall be applied to all Members
in a nondiscriminatory manner. If the promissory note so provides, such amounts
may be assessed and collected from the Account of the Member as part of the
loan balance.

Each loan may be paid prior to maturity, in part or in full, without penalty or
service fee, except as may be set out in the promissory note.

The Plan shall suspend loan payments for a period not exceeding one year during
which an approved unpaid leave of absence occurs other than a military leave of
absence. The Loan Administrator shall provide the Member a written explanation
of the effect of the suspension of payments upon his loan.

If a Member separates from service (or takes a leave of absence) from the
Employer because of service in the military and does not receive a distribution
of his Vested Account, the Plan shall suspend loan payments until the Member's
completion of military service or until the Member's fifth anniversary of
commencement of military service, if earlier, as permitted under Code Section
414(u). The Loan Administrator shall provide the Member a written explanation
of the effect of his military service upon his loan.

If any payment of principal and interest, or any portion thereof, remains
unpaid for more than 90 days after due, the loan shall be in default. For
purposes of Code Section 72(p), the Member shall then be treated as having
received a deemed distribution regardless of whether or not a distributable
event has occurred.

Upon default, the Plan has the right to pursue any remedy available by law to
satisfy the amount due, along with accrued interest, including the right to
enforce its claim against the security pledged and execute upon the collateral
as allowed by law. The entire principal balance, whether or not otherwise then
due, along with accrued interest, shall become immediately due and payable
without demand or notice, and subject to collection or satisfaction by any
lawful means, including specifically, but not limited to, the right to enforce
the claim against the security pledged and to execute upon the collateral as
allowed by law.

In the event of default, foreclosure on the note and attachment of security or
use of amounts pledged to satisfy the amount then due shall not occur until a
distributable event occurs in accordance with the Plan, and shall not occur to
an extent greater than the amount then available upon any distributable event
which has occurred under the Plan.

                                       52
<PAGE>
All reasonable costs and expenses, including but not limited to attorney's
fees, incurred by the Plan in connection with any default or in any proceeding
to enforce any provision of a promissory note or instrument by which a
promissory note for a Member loan is secured, shall be assessed and collected
from the Account of the Member as part of the loan balance.

If payroll deduction is being utilized, in the event that a Member's available
payroll deduction amounts in any given month are insufficient to satisfy the
total amount due, there will be an increase in the amount taken subsequently,
sufficient to make up the amount that is then due. If any amount remains past
due more than 90 days, the entire principal amount, whether or not otherwise
then due, along with interest then accrued, shall become due and payable, as
above.

If no distributable event has occurred under the Plan at the time that the
Member's Vested Account would otherwise be used under this provision to pay any
amount due under the outstanding loan, this will not occur until the time, or
in excess of the extent to which, a distributable event occurs under the Plan.
An outstanding loan will become due and payable in full 60 days after a Member
ceases to be an Employee and a party-in-interest as defined in ERISA or after
complete termination of the Plan.

SECTION 5.07 - DISTRIBUTIONS UNDER QUALIFIED DOMESTIC RELATIONS ORDERS.

The Plan specifically permits distributions to an Alternate Payee under a
qualified domestic relations order as defined in Code Section 414(p), at any
time, irrespective of whether the Member has attained his earliest retirement
age, as defined in Code Section 414(p), under the Plan. A distribution to an
Alternate Payee before the Member has attained his earliest retirement age is
available only if the order specifies that distribution shall be made prior to
the earliest retirement age or allows the Alternate Payee to elect a
distribution prior to the earliest retirement age.

Nothing in this section shall permit a Member to receive a distribution at a
time otherwise not permitted under the Plan nor shall it permit the Alternate
Payee to receive a form of payment not permitted under the Plan.

The benefit payable to an Alternate Payee shall be subject to the provisions of
Section 10.11 if the value of the benefit does not exceed $5,000 ($3,500 for
Plan Years beginning before August 6, 1997).

The Plan Administrator shall establish reasonable procedures to determine the
qualified status of a domestic relations order. Upon receiving a domestic
relations order, the Plan Administrator shall promptly notify the Member and
the 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 Plan Administrator shall determine the qualified status of the order
and shall notify the Member and each Alternate Payee, in writing, of its
determination. The Plan Administrator shall 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. The Plan
Administrator may treat as qualified any domestic relations order entered
before January 1, 1985, irrespective of whether it satisfies all the
requirements described in Code Section 414(p).

If any portion of the Member's Vested Account is payable during the period the
Plan Administrator is making its determination of the qualified status of the
domestic relations order, a separate accounting shall be made of the amount
payable. If the Plan Administrator determines the order is a qualified domestic
relations order within 18 months of the date amounts are first payable
following receipt of the order, the payable amounts shall be distributed in
accordance with the order. If the Plan Administrator does not make its
determination of the qualified status of the order within the 18-month
determination period, the payable amounts shall be distributed in the manner
the Plan would distribute if the order did not exist and the order shall apply
prospectively if the Plan Administrator later determines the order is a
qualified domestic relations order.

                                       53
<PAGE>
The Plan shall make payments or distributions required under this section by
separate benefit checks or other separate distribution to the Alternate
Payee(s).

ARTICLE VI
DISTRIBUTION OF BENEFITS FOR PLANS WHICH PROVIDE FOR LIFE
ANNUITIES

The provisions of this article shall apply if Item AA(1)(a) is not selected.
The provisions of Article VIA shall apply if Item AA(1)(a) is selected.

The provisions of this article shall apply to any Member who is credited with
at least one Hour of Service on or after August 23, 1984, and to such other
Members as provided in Section 6.05.

SECTION 6.01 - AUTOMATIC FORMS OF DISTRIBUTION.

Unless an optional form of benefit is selected pursuant to a qualified election
within the election period (see Section 6.03), the automatic form of benefit
payable to or on behalf of a Member is determined as follows:

a)       Retirement Benefits. The automatic form of retirement benefit for a
         Member who does not die before his Annuity Starting Date shall be:

         1)       The Qualified Joint and Survivor Annuity for a Member who has
                  a spouse.

         2)       The Normal Form for a Member who does not have a spouse.

b)       Death Benefits. The automatic form of death benefit for a Member who
         dies before his Annuity Starting Date shall be:

         1)       A Qualified Preretirement Survivor Annuity for a Member who
                  has a spouse to whom he has been continuously married
                  throughout the one-year period ending on the date of his
                  death. The spouse may elect to start receiving the death
                  benefit on any first day of the month on or after the Member
                  dies and by the date the Member would have been 70 1/2. If
                  the spouse dies before benefits start, the Member's Vested
                  Account, determined as of the date of the spouse's death,
                  shall be paid to the spouse's Beneficiary.

         2)       A single sum payment to the Member's Beneficiary for a Member
                  who does not have a spouse who is entitled to a Qualified
                  Preretirement Survivor Annuity.

         Before a death benefit shall be paid on account of the death of a
         Member who does not have a spouse who is entitled to a Qualified
         Preretirement Survivor Annuity, it must be established to the
         satisfaction of a plan representative that the Member does not have
         such a spouse.

SECTION 6.02 - OPTIONAL FORMS OF DISTRIBUTION.

a)       Retirement Benefits. The optional forms of retirement benefit shall be
         the following: (i) a straight life annuity; (ii) single life annuities
         with certain periods of 5, 10, or 15 years; (iii) a single life
         annuity with installment refund; (iv) survivorship life annuities with
         installment refund and survivor percentages of 50%, 66 2/3% or 100%;
         (v) fixed period annuities for any period of whole months which is not
         less than 60 and does not exceed the Life Expectancy, as defined in
         Article VII, of the Member where the Life Expectancy, as defined in
         Article VII, is not recalculated; (vi) a full flexibility option; and
         (vii) a single sum payment. That portion of a Member's Account which
         is

                                       54
<PAGE>

         held in the Qualifying Employer Securities Fund may be distributed in
         kind. That portion of a Member's Account which is held in the
         Self-directed Brokerage Account may be distributed in kind. The
         optional forms shall be modified as provided below:

         1)       If Item AA(2)(a) is selected, the full flexibility option
                  shall not be available.

         2)       If Item AA(2)(b)(i) is selected, a single sum payment shall
                  not be available for that part of a Member's Vested Account
                  resulting from Elective Deferral Contributions, Matching
                  Contributions, Qualified Nonelective Contributions,
                  Additional Contributions and Discretionary Contributions. If
                  Item AA(2)(a) is not selected, the full flexibility option
                  shall not be available for that part of a Member's Vested
                  Account which he cannot receive in a single sum.

         3)       If Item AA(2)(b)(ii) is selected, a single sum payment shall
                  not be available for that part of a Member's Vested Account
                  resulting from Elective Deferral Contributions, Matching
                  Contributions, Qualified Nonelective Contributions,
                  Additional Contributions and Discretionary Contributions
                  before his Retirement Date or the date he becomes Totally
                  Disabled, if earlier. If Item AA(2)(a) is not selected, the
                  full flexibility option shall not be available for that part
                  of a Member's Vested Account which he cannot receive in a
                  single sum.

         4)       If Item U(5)(a)(iv)A of the Adoption Agreement - Nonstandard
                  is selected, a distribution in kind shall not be available
                  for that portion of a Member's Account which is held in the
                  Qualifying Employer Securities Fund.

         5)       If Item U(5)(a)(iv)B of the Adoption Agreement - Nonstandard
                  is selected, a distribution in a single sum payment shall not
                  be available for that portion of a Member's Account which is
                  held in the Qualifying Employer Securities Fund.

         The full flexibility option is an optional form of benefit under which
         the Member receives a distribution each calendar year, beginning with
         the calendar year in which his Annuity Starting Date occurs. The
         Member may elect the amount to be distributed each year (not less than
         $1,000). The amount payable in his first Distribution Calendar Year,
         as defined in Article VII, must satisfy the minimum distribution
         requirements of Article VII for such year. Distributions for later
         Distribution Calendar Years, as defined in Article VII, must satisfy
         the minimum distribution requirements of Article VII for such years.
         If the Member's Annuity Starting Date does not occur until his second
         Distribution Calendar Year, as defined in Article VII, the amount
         payable for such year must satisfy the minimum distribution
         requirements of Article VII for both the first and second Distribution
         Calendar Years, as defined in Article VII.

         Election of an optional form is subject to the qualified election
         provisions of Section 6.03 and the distribution requirements of
         Article VII.

         Any annuity contract distributed shall be nontransferable. The terms
         of any annuity contract purchased and distributed by the Plan to a
         Member or spouse shall comply with the requirements of this Plan.

b)       Death Benefits. The optional forms of death benefit are a single sum
         payment and any annuity that is an optional form of retirement
         benefit. However, the full flexibility option shall not be available
         if the Beneficiary is not the spouse of the deceased Member.

         Election of an optional form is subject to the qualified election
         provisions of Section 6.03 and the distribution requirements of
         Article VII.

                                       55
<PAGE>
SECTION 6.03 - ELECTION PROCEDURES.

The Member, Beneficiary, or spouse shall make any election under this section
in writing. The Plan Administrator may require such individual to complete and
sign any necessary documents as to the provisions to be made. Any election
permitted under (a) and (b) below shall be subject to the qualified election
provisions of (c) below.

a)       Retirement Benefits. A Member may elect his Beneficiary or Contingent
         Annuitant and may elect to have retirement benefits distributed under
         any of the optional forms of retirement benefit available in Section
         6.02.

b)       Death Benefits. A Member may elect his Beneficiary and may elect to
         have death benefits distributed under any of the optional forms of
         death benefit available in Section 6.02.

         If the Member has not elected an optional form of distribution for the
         death benefit payable to his Beneficiary, the Beneficiary may, for his
         own benefit, elect the form of distribution, in like manner as a
         Member.

         The Member may waive the Qualified Preretirement Survivor Annuity by
         naming someone other than his spouse as Beneficiary.

         In lieu of the Qualified Preretirement Survivor Annuity described in
         Section 6.01, the spouse may, for his own benefit, waive the Qualified
         Preretirement Survivor Annuity by electing to have the benefit
         distributed under any of the optional forms of death benefit available
         in Section 6.02.

c)       Qualified Election. The Member, Beneficiary, or spouse may make an
         election at any time during the election period. The Member,
         Beneficiary, or spouse may revoke the election made (or make a new
         election) at any time and any number of times during the election
         period. An election is effective only if it meets the consent
         requirements below.

         1)       Election Period for Retirement Benefits. The election period
                  as to retirement benefits is the 90-day period ending on the
                  Annuity Starting Date. An election to waive the Qualified
                  Joint and Survivor Annuity may not be made before the date
                  the Member is provided with the notice of the ability to
                  waive the Qualified Joint and Survivor Annuity. If the Member
                  elects a full flexibility option, he may revoke his election
                  at any time before his first Distribution Calendar Year, as
                  defined in Article VII. When he elects to have benefits begin
                  again, he shall have a new Annuity Starting Date. His
                  election period for this election is the 90-day period ending
                  on the Annuity Starting Date for the optional form of
                  retirement benefit elected.

         2)       Election Period for Death Benefits. A Member may make an
                  election as to death benefits at any time before he dies. The
                  spouse's election period begins on the date the Member dies
                  and ends on the date benefits begin. The Beneficiary's
                  election period begins on the date the Member dies and ends
                  on the date benefits begin.

                  An election to waive the Qualified Preretirement Survivor
                  Annuity may not be made by the Member before the date he is
                  provided with the notice of the ability to waive the
                  Qualified Preretirement Survivor Annuity. A Member's election
                  to waive the Qualified Preretirement Survivor Annuity which
                  is made before the first day of the Plan Year in which he
                  reaches age 35 shall become invalid on such date. An election
                  made by a Member after he ceases to be an Employee will not
                  become invalid on the first day of the Plan Year in which he
                  reaches age 35 with respect to death benefits from that part
                  of his Account resulting from Contributions made before he
                  ceased to be an Employee.

         3)       Consent to Election. If the Member's Vested Account exceeds
                  $5,000 ($3,500 for Plan Years beginning before August 6,
                  1997), any benefit which is (i) immediately distributable or
                  (ii) payable in a form other than a Qualified Joint and
                  Survivor Annuity or a Qualified

                                       56
<PAGE>
                  Preretirement Survivor Annuity, requires the consent of the
                  Member and the Member's spouse (or where either the Member or
                  the spouse has died, the survivor). Such consent shall also
                  be required if the Member's Vested Account at the time of any
                  prior distribution exceeded $5,000 ($3,500 for Plan Years
                  beginning before August 6, 1997). The rule in the preceding
                  sentence shall not apply effective October 17, 2000. However,
                  consent will still be required if the Member had previously
                  had an Annuity Starting Date with respect to any portion of
                  such Vested Account.

                  The consent of the Member or spouse to a benefit which is
                  immediately distributable must not be made before the date
                  the Member or spouse is provided with the notice of the
                  ability to defer the distribution. Such consent shall be in
                  writing.

                  The consent shall not be made more than 90 days before the
                  Annuity Starting Date. Spousal consent is not required for a
                  benefit which is immediately distributable in a Qualified
                  Joint and Survivor Annuity. Furthermore, if spousal consent
                  is not required because the Member is electing an optional
                  form of retirement benefit that is not a life annuity
                  pursuant to (d) below, only the Member need consent to the
                  distribution of a benefit payable in a form that is not a
                  life annuity and which is immediately distributable. Neither
                  the consent of the Member nor the Member's spouse shall be
                  required to the extent that a distribution is required to
                  satisfy Code Section 401(a)(9) or 415.

                  In addition, upon termination of this Plan, if the Plan does
                  not offer an annuity option (purchased from a commercial
                  provider), and if we (or any entity within the same
                  Controlled Group) do not maintain another defined
                  contribution plan (other than an employee stock ownership
                  plan as defined in Code Section 4975(e)(7)), the Member's
                  Account balance will, without the Member's consent, be
                  distributed to the Member. However, if any entity within the
                  same Controlled Group maintains another defined contribution
                  plan (other than an employee stock ownership plan as defined
                  in Code Section 4975(e)(7)) then the Member's Account will be
                  transferred, without the Member's consent, to the other plan
                  if the Member does not consent to an immediate distribution.

                  A benefit is immediately distributable if any part of the
                  benefit could be distributed to the Member (or surviving
                  spouse) before the Member attains (or would have attained if
                  not deceased) the older of Normal Retirement Age or age 62.

                  If the Qualified Joint and Survivor Annuity is waived, the
                  spouse has the right to limit consent only to a specific
                  Beneficiary or a specific form of benefit. The spouse can
                  relinquish one or both such rights. Such consent shall be
                  made in writing. The consent shall not be made more than 90
                  days before the Annuity Starting Date. If the Qualified
                  Preretirement Survivor Annuity is waived, the spouse has the
                  right to limit consent only to a specific Beneficiary. Such
                  consent shall be in writing. The spouse's consent shall be
                  witnessed by a plan representative or notary public. The
                  spouse's consent must acknowledge the effect of the election,
                  including that the spouse had the right to limit consent only
                  to a specific Beneficiary or a specific form of benefit, if
                  applicable, and that the relinquishment of one or both such
                  rights was voluntary. Unless the consent of the spouse
                  expressly permits designations by the Member without a
                  requirement of further consent by the spouse, the spouse's
                  consent must be limited to the form of benefit, if
                  applicable, and the Beneficiary (including any Contingent
                  Annuitant), class of Beneficiaries, or contingent Beneficiary
                  named in the election.

                  Spousal consent is not required, however, if the Member
                  establishes to the satisfaction of the plan representative
                  that the consent of the spouse cannot be obtained because
                  there is no spouse or the spouse cannot be located. A
                  spouse's consent under this paragraph shall not be valid with
                  respect to any other spouse. A Member may revoke a prior
                  election without the

                                       57
<PAGE>
                  consent of the spouse. Any new election will require a new
                  spousal consent, unless the consent of the spouse expressly
                  permits such election by the Member without further consent
                  by the spouse. A spouse's consent may be revoked at any time
                  within the Member's election period.

d)       Special Rule for Profit Sharing Plans. This subparagraph (d) applies
         if the Plan is not a direct or indirect transferee after December 31,
         1984, of a defined benefit plan, money purchase plan, target benefit
         plan, stock bonus plan, or profit sharing plan which is subject to the
         survivor annuity requirements of Code Sections 401(a)(11) and 417. If
         the above condition is met, spousal consent is not required for
         electing an optional form of retirement benefit that is not a life
         annuity. If such condition is not met, such consent requirements shall
         be operative.

SECTION 6.04 - NOTICE REQUIREMENTS.

a)       Optional Forms of Retirement Benefit and Right to Defer. The Plan
         Administrator shall furnish to the Member and the Member's spouse a
         written explanation of the optional forms of retirement benefit in
         Section 6.02, including the material features and relative values of
         these options, in a manner that would satisfy the notice requirements
         of Code Section 417(a)(3) and the right of the Member and the Member's
         spouse to defer distribution until the benefit is no longer
         immediately distributable.

         The Plan Administrator shall furnish the written explanation by a
         method reasonably calculated to reach the attention of the Member and
         the Member's spouse no less than 30 days, and no more than 90 days,
         before the Annuity Starting Date.

         The Member (and spouse, if applicable) may waive the 30-day election
         period if the distribution of the elected form of retirement benefit
         begins more than 7 days after the Plan Administrator provides the
         Member (and spouse, if applicable) the written explanation provided
         that: (i) the Member has been provided with information that clearly
         indicates that the Member has at least 30 days to consider the
         decision of whether or not to elect a distribution and a particular
         distribution option, (ii) the Member is permitted to revoke any
         affirmative distribution election at least until the Annuity Starting
         Date or, if later, at any time prior to the expiration of the 7-day
         period that begins the day after the explanation is provided to the
         Member, and (iii) the Annuity Starting Date is a date after the date
         that the written explanation was provided to the Member.

b)       Qualified Joint and Survivor Annuity. The Plan Administrator shall
         furnish to the Member a written explanation of the following: the
         terms and conditions of the Qualified Joint and Survivor Annuity; the
         Member's right to make, and the effect of, an election to waive the
         Qualified Joint and Survivor Annuity; the rights of the Member's
         spouse; and the right to revoke an election and the effect of such a
         revocation.

         The Plan Administrator shall furnish the written explanation by a
         method reasonably calculated to reach the attention of the Member no
         less than 30 days, and no more than 90 days, before the Annuity
         Starting Date.

         The Member (and spouse, if applicable) may waive the 30-day election
         period if the distribution of the elected form of retirement benefit
         begins more than 7 days after the Plan Administrator provides the
         Member (and spouse, if applicable) the written explanation provided
         that: (i) the Member has been provided with information that clearly
         indicates that the Member has at least 30 days to consider whether to
         waive the Qualified Joint and Survivor Annuity and elect (with spousal
         consent, if applicable) a form of distribution other than a Qualified
         Joint and Survivor Annuity, (ii) the Member is permitted to revoke any
         affirmative distribution election at least until the Annuity Starting
         Date or, if later, at any time prior to the expiration of the 7-day
         period that begins the day after the explanation of the Qualified
         Joint and Survivor Annuity is provided to the Member, and (iii)

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<PAGE>
         the Annuity Starting Date is a date after the date that the written
         explanation was provided to the Member.

         After the written explanation is given, a Member or spouse may make a
         written request for additional information. The written explanation
         must be personally delivered or mailed (first class mail, postage
         prepaid) to the Member or spouse within 30 days from the date of the
         written request. The Plan Administrator does not need to comply with
         more than one such request by a Member or spouse.

         The Plan Administrator's explanation shall be written in nontechnical
         language and will explain the terms and conditions of the Qualified
         Joint and Survivor Annuity and the financial effect upon the Member's
         benefit (in terms of dollars per benefit payment) of electing not to
         have benefits distributed in accordance with the Qualified Joint and
         Survivor Annuity.

c)       Qualified Preretirement Survivor Annuity. The Plan Administrator shall
         furnish to the Member a written explanation of the following: the
         terms and conditions of the Qualified Preretirement Survivor Annuity;
         the Member's right to make, and the effect of, an election to waive
         the Qualified Preretirement Survivor Annuity; the rights of the
         Member's spouse; and the right to revoke an election and the effect of
         such a revocation.

         The Plan Administrator shall furnish the written explanation by a
         method reasonably calculated to reach the attention of the Member
         within the applicable period. The applicable period for a Member is
         whichever of the following periods ends last:

         1)       the period beginning one year before the date the individual
                  becomes a Member and ending one year after such date; or

         2)       the period beginning one year before the date the Member's
                  spouse is first entitled to a Qualified Preretirement
                  Survivor Annuity and ending one year after such date.

         If such notice is given before the period beginning with the first day
         of the Plan Year in which the Member attains age 32 and ending with
         the close of the Plan Year preceding the Plan Year in which the Member
         attains age 35, an additional notice shall be given within such
         period. If a Member ceases to be an Employee before attaining age 35,
         an additional notice shall be given within the period beginning one
         year before the date he ceases to be an Employee and ending one year
         after such date.

         After the written explanation is given, a Member or spouse may make a
         written request for additional information. The written explanation
         must be personally delivered or mailed (first class mail, postage
         prepaid) to the Member or spouse within 30 days from the date of the
         written request. The Plan Administrator does not need to comply with
         more than one such request by a Member or spouse.

         The Plan Administrator's explanation shall be written in nontechnical
         language and will explain the terms and conditions of the Qualified
         Preretirement Survivor Annuity and the financial effect upon the
         spouse's benefit (in terms of dollars per benefit payment) of electing
         not to have benefits distributed in accordance with the Qualified
         Preretirement Survivor Annuity.

SECTION 6.05 - TRANSITIONAL RULES.

a)       Any living Member not receiving benefits on August 23, 1984, who would
         otherwise not receive the benefits prescribed by the previous sections
         of this article, must be given the opportunity to elect to have the
         prior sections of this article apply if such Member is credited with
         at least one

                                       59
<PAGE>
         Hour of Service under this Plan, or a predecessor plan, in a Plan Year
         beginning on or after January 1, 1976, and such Member had at least
         ten Years of Service when he separated from service.

b)       Any living Member not receiving benefits on August 23, 1984, who was
         credited with at least one Hour of Service under this Plan, or a
         predecessor plan, on or after September 2, 1974, and who is not
         otherwise credited with any service in a Plan Year beginning on or
         after January 1, 1976, must be given the opportunity to elect to have
         his benefits paid in accordance with (d) below.

c)       The respective opportunities to elect (as described in (a) and (b)
         above) must be afforded to the appropriate Members during the period
         beginning on August 23, 1984, and ending on the date benefits would
         otherwise begin to such Members.

d)       Any Member who has elected according to (b) above and any Member who
         does not elect under (a) above or who meets the requirements of (a)
         above except that such Member does not have at least ten Years of
         Service when he separates from service, shall have his benefits
         distributed in accordance with all of the following requirements if
         benefits would have been payable in the form of a life annuity:

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

                  i)       begins to receive payments under the Plan on or
                           after his Normal Retirement Age; or

                  ii)      dies on or after his Normal Retirement Age while
                           still working for us; or

                  iii)     begins to receive payments on or after his qualified
                           early retirement age; or

                  iv)      separates from service on or after attaining his
                           Normal Retirement Age (or his qualified early
                           retirement age) and after satisfying the eligibility
                           requirements for the payment of benefits under the
                           Plan and thereafter dies before beginning to receive
                           such benefits;

         then such benefits shall be paid under the Qualified Joint and
         Survivor Annuity, unless the Member has elected otherwise during the
         election period. The election period must begin at least six months
         before the Member attains his qualified early retirement age and end
         not more than 90 days before benefits begin. Any election hereunder
         shall be in writing and may be changed by the Member at any time.

         2)       Election of Early Survivor Annuity. A Member who is employed
                  after attaining his qualified early retirement age shall be
                  given the opportunity to elect, during the election period,
                  to have a Qualified Preretirement Survivor Annuity payable on
                  death. If the Member elects the Qualified Preretirement
                  Survivor Annuity, payments under such annuity must not be
                  less than the payments which would have been made to the
                  spouse under the Qualified Joint and Survivor Annuity if the
                  Member had retired on the day before his death.

         Any election under this provision shall be in writing and may be
         changed by the Member at any time. The election period begins on the
         later of (i) the 90th day before the Member attains his qualified
         early retirement age, or (ii) the date on which participation begins,
         and ends on the date he terminates employment.

         3)       For purposes of this subparagraph (d), qualified early
                  retirement age is the latest of:

                  i)       the earliest date, under the Plan, on which the
                           Member may elect to receive retirement benefits,

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<PAGE>
                  ii)      the first day of the 120th month beginning before
                           the Member reaches his Normal Retirement Age, or

                  iii)     the date the Member begins participation.

ARTICLE VIA
DISTRIBUTION OF BENEFITS FOR PLANS WHICH DO NOT PROVIDE FOR
LIFE ANNUITIES

The provisions of this article shall apply if Item AA(1)(a) is selected. The
provisions of Article VI shall apply if Item AA(1)(a) is not selected.

SECTION 6A.01 - AUTOMATIC FORMS OF DISTRIBUTION.

Unless an optional form of benefit is selected pursuant to a qualified election
within the election period (see Section 6A.03), the automatic form of benefit
payable to or on behalf of a Member is determined as follows:

a)       Retirement Benefits. The automatic form of retirement benefit for a
         Member who does not die before his Annuity Starting Date shall be a
         single sum payment except as provided in the following sentence. If
         Items U(5)(a) and U(5)(a)(iv)B of the Adoption Agreement - Nonstandard
         are selected, the automatic form of retirement benefit for that
         portion of a Member's Account which is held in the Qualifying Employer
         Securities Fund shall be a distribution in kind.

b)       Death Benefits. The automatic form of death benefit for a Member who
         dies before his Annuity Starting Date shall be a single sum payment to
         the Member's Beneficiary.

SECTION 6A.02 - OPTIONAL FORMS OF DISTRIBUTION.

a)       Retirement Benefits.

         1)       If Item AA(1)(a)(i) is selected, the only form of retirement
                  benefit is a single sum payment except as provided below:

                  i)       If Items U(5)(a) and U(5)(a)(iv)B of the Adoption
                           Agreement - Nonstandard are selected, the only form
                           of retirement benefit for that portion of a Member's
                           Account which is held in the Qualifying Employer
                           Securities Fund is a distribution in kind.

                  ii)      If Item U(5)(a) of the Adoption Agreement -
                           Nonstandard is selected and Items U(5)(a)(iv)A and B
                           of the Adoption Agreement - Nonstandard are not
                           selected, the optional forms of retirement benefit
                           for that portion of a Member's Account which is held
                           in the Qualifying Employer Securities Fund are a
                           single sum payment and a distribution in kind.

                  iii)     The optional forms of retirement benefit for that
                           portion of a Member's Account which is held in the
                           Self-directed Brokerage Account are a single sum
                           payment and a distribution in kind.

                           Election of an optional form is subject to the
                           qualified election provisions of Section 6A.03 and
                           the distribution requirements of Article VII.

         2)       If Item AA(1)(a)(i) is not selected, the optional forms of
                  retirement benefit shall be the following: (i) a single sum
                  payment and (ii) fixed period annuities for any period of
                  whole

                                       61
<PAGE>
                  months which is not less than 60 and does not exceed the Life
                  Expectancy, as defined in Article VII, of the Member where
                  the Life Expectancy, as defined in Article VII, is not
                  recalculated. That portion of a Member's Account which is
                  held in the Qualifying Employer Securities Fund may be
                  distributed in kind. That portion of a Member's Account which
                  is held in the Self-directed Brokerage Account may be
                  distributed in kind. The optional forms shall be modified as
                  provided below:

                  i)       If Item U(5)(a)(iv)A of the Adoption Agreement -
                           Nonstandard is selected, a distribution in kind
                           shall not be available for that portion of a
                           Member's Account which is held in the Qualifying
                           Employer Securities Fund.

                  ii)      If Item U(5)(a)(iv)B of the Adoption Agreement -
                           Nonstandard is selected, a distribution in a single
                           sum payment shall not be available for that portion
                           of a Member's Account which is held in the
                           Qualifying Employer Securities Fund.

                  iii)     The optional forms of retirement benefit for that
                           portion of a Member's Account which is held in the
                           Self-directed Brokerage Account are a single sum
                           payment and a distribution in kind.

                  Election of an optional form is subject to the qualified
                  election provisions of Section 6A.03 and the distribution
                  requirements of Article VII.

                  Any annuity contract distributed shall be nontransferable.
                  The terms of any annuity contract purchased and distributed
                  by the Plan to a Member or spouse shall comply with the
                  requirements of this Plan.

b)       Death Benefits.

         1)       If Item AA(1)(a)(i) is selected, the only form of death
                  benefit is a single sum payment.

         2)       If Item AA(1)(a)(i) is not selected, the optional forms of
                  death benefit are a single sum payment and any annuity that
                  is an optional form of retirement benefit.

                  Election of an optional form is subject to the qualified
                  election provisions of Section 6A.03 and the distribution
                  requirements of Article VII.

SECTION 6A.03 - ELECTION PROCEDURES.

The Member or Beneficiary, if applicable, shall make any election under this
section in writing. The Plan Administrator may require such individual to
complete and sign any necessary documents as to the provisions to be made. Any
election permitted under (a) and (b) below shall be subject to the qualified
election provisions of (c) below.

a)       Retirement Benefits.

         1)       If Item AA(1)(a)(i) is selected, no election can be made.
                  However, if Item U(5)(a) of the Adoption Agreement -
                  Nonstandard is selected and Items U(5)(a)(iv)A and B of the
                  Adoption Agreement - Nonstandard are not selected, a Member
                  may elect to have retirement benefits from that portion of
                  his Account which is held in the Qualifying Employer
                  Securities Fund distributed under any of the optional forms
                  of retirement benefit available in Section 6A.02.

         2)       If Item AA(1)(a)(i) is not selected, a Member may elect his
                  Beneficiary and may elect to have retirement benefits
                  distributed under any of the optional forms of retirement
                  benefit available in Section 6A.02.

                                       62
<PAGE>
         3)       In addition, a Member may elect to have retirement benefits
                  from his Self-directed Brokerage Account distributed under
                  any of the optional forms of retirement benefit available in
                  Section 6A.02.

b)       Death Benefits.

         1)       If Item AA(1)(a)(i) is selected, a Member may elect his
                  Beneficiary.

         2)       If Item AA(1)(a)(i) is not selected, a Member may elect his
                  Beneficiary and may elect to have death benefits distributed
                  under any of the optional forms of death benefit available in
                  Section 6A.02.

                  If the Member has not elected an optional form of
                  distribution for the death benefit payable to his
                  Beneficiary, the Beneficiary may, for his own benefit, elect
                  the form of distribution, in like manner as a Member.

c)       Qualified Election. The Member or Beneficiary, if applicable, may make
         an election at any time during the election period. The Member or
         Beneficiary, if applicable, may revoke the election made (or make a
         new election) at any time and any number of times during the election
         period. An election is effective only it if meets the consent
         requirements below.

         1)       Election Period for Retirement Benefits. The Member, if
                  applicable, may make an election as to retirement benefits at
                  any time before the Annuity Starting Date.

         2)       Election Period for Death Benefits. A Member may make an
                  election as to death benefits at any time before he dies. The
                  Beneficiary's election period, if applicable, begins on the
                  date the Member dies and ends on the date benefits begin.

         3)       Consent to Election. If the Member's Vested Account exceeds
                  $5,000 ($3,500 for Plan Years beginning before August 6,
                  1997), any benefit which is immediately distributable
                  requires the consent of the Member. Such consent shall also
                  be required if the Member's Vested Account at the time of any
                  prior distribution exceeded $5,000 ($3,500 for Plan Years
                  beginning before August 6, 1997). However, for distributions
                  made after March 21, 1999 and before October 17, 2000, such
                  consent shall only be required if the Member's Vested Account
                  exceeds $5,000 or the Member had previously had an Annuity
                  Starting Date with respect to any portion of such Vested
                  Account. For distributions made on or after October 17, 2000,
                  such consent shall only be required if the Member's Vested
                  Account exceeds $5,000.

                  The consent of the Member to a benefit which is immediately
                  distributable must not be made before the date the Member is
                  provided with the notice of the ability to defer the
                  distribution. Such consent shall be made in writing.

                  The consent shall not be made more than 90 days before the
                  Annuity Starting Date. The consent of the Member shall not be
                  required to the extent that a distribution is required to
                  satisfy Code Section 401(a)(9) or 415.

                  In addition, upon termination of this Plan, if the Plan does
                  not offer an annuity option (purchased from a commercial
                  provider), and if we (or any entity within the same
                  Controlled Group) do not maintain another defined
                  contribution plan (other than an employee stock ownership
                  plan as defined in Code Section 4975(e)(7)), the Member's
                  Account balance will, without the Member's consent, be
                  distributed to the Member. However, if any entity within the
                  same Controlled Group maintains another defined contribution
                  plan (other than an employee stock ownership plan as defined
                  in Code Section 4975(e)(7)) then the Member's Account will

                                       63
<PAGE>

                 be transferred, without the Member's consent, to the other
                 plan if the Member does not consent to an immediate
                 distribution.

                 A benefit is immediately distributable if any part of the
                 benefit could be distributed to the Member before the Member
                 attains the older of Normal Retirement Age or age 62.

                 Spousal consent is needed to name a Beneficiary other than the
                 Member's spouse. If the Member names a Beneficiary other than
                 his spouse, the spouse has the right to limit consent only to
                 a specific Beneficiary. The spouse can relinquish such right.
                 Such consent shall be made in writing. The spouse's consent
                 shall be witnessed by a plan representative or notary public.
                 The spouse's consent must acknowledge the effect of the
                 election, including that the spouse had the right to limit
                 consent only to a specific Beneficiary and that the
                 relinquishment of such right was voluntary. Unless the consent
                 of the spouse expressly permits designations by the Member
                 without a requirement of further consent by the spouse, the
                 spouse's consent must be limited to the Beneficiary, class of
                 Beneficiaries, or contingent Beneficiary named in the
                 election.

                 Spousal consent is not required, however, if the Member
                 establishes to the satisfaction of the plan representative
                 that the consent of the spouse cannot be obtained because
                 there is no spouse or the spouse cannot be located. A spouse's
                 consent under this paragraph shall not be valid with respect
                 to any other spouse. A Member may revoke a prior election
                 without the consent of the spouse. Any new election will
                 require a new spousal consent, unless the consent of the
                 spouse expressly permits such election by the Member without
                 further consent by the spouse. A spouse's consent may be
                 revoked at any time within the Member's election period.

SECTION 6A.04 - NOTICE REQUIREMENTS.

If Item AA(1)(a)(i) is selected, the provisions of (a) below apply unless Item
U(5)(a) of the Adoption Agreement - Nonstandard is selected and Items
U(5)(a)(iv)A and B of the Adoption Agreement - Nonstandard are not selected. In
that case, the provisions of (b) below apply. If Item AA(1)(a)(i) is not
selected, the provisions of (b) below apply.

a)       Right to Defer. The Plan Administrator shall furnish to the Member a
         written explanation of the right of the Member to defer distribution
         until the benefit is no longer immediately distributable.

         The Plan Administrator shall furnish the written explanation by a
         method reasonably calculated to reach the attention of the Member no
         less than 30 days, and no more than 90 days, before the Annuity
         Starting Date.

         However, distribution may begin less than 30 days after the notice
         described in this subparagraph is given, provided the Plan
         Administrator clearly informs the Member that he has a right to a
         period of at least 30 days after receiving the notice to consider the
         decision of whether or not to elect a distribution, and the Member,
         after receiving the notice, affirmatively elects a distribution.

b)       Optional Forms of Retirement Benefit and Right to Defer. The Plan
         Administrator shall furnish to the Member a written explanation of the
         optional forms of retirement benefit in Section 6A.02, including the
         material features and relative values of these options, in a manner
         that would satisfy the notice requirements of Code Section 417(a)(3)
         and the right of the Member to defer distribution until the benefit is
         no longer immediately distributable.

         The Plan Administrator shall furnish the written explanation by a
         method reasonably calculated to reach the attention of the Member no
         less than 30 days, and no more than 90 days, before the Annuity
         Starting Date.

                                      64
<PAGE>
         However, distribution may begin less than 30 days after the notice
         described in this subparagraph is given, provided the Plan
         Administrator clearly informs the Member that he has a right to a
         period of at least 30 days after receiving the notice to consider the
         decision of whether or not to elect a distribution (and if applicable,
         a particular distribution option), and the Member, after receiving the
         notice, affirmatively elects a distribution.

ARTICLE VII
DISTRIBUTION REQUIREMENTS

SECTION 7.01 - APPLICATION.

The optional forms of distribution are only those provided in Article VI and
VIA, whichever applies. An optional form of distribution shall not be permitted
unless it meets the requirements of this article. The timing of any
distribution must meet the requirements of this article.

SECTION 7.02 - DEFINITIONS.

For purposes of this article, the following terms are defined:

APPLICABLE LIFE EXPECTANCY means Life Expectancy (or Joint and Last Survivor
Expectancy) calculated using the attained age of the Member (or Designated
Beneficiary) as of the Member's (or Designated Beneficiary's) birthday in the
applicable calendar year reduced by one for each calendar year which has
elapsed since the date Life Expectancy was first calculated. If Life Expectancy
is being recalculated, the Applicable Life Expectancy shall be the Life
Expectancy as so recalculated. The applicable calendar year shall be the first
Distribution Calendar Year, and if Life Expectancy is being recalculated, such
succeeding calendar year.

DESIGNATED BENEFICIARY means the individual who is designated as the
beneficiary under the Plan in accordance with Code Section 401(a)(9) and the
proposed regulations thereunder.

DISTRIBUTION CALENDAR YEAR means a calendar year for which a minimum
distribution is required. For distributions beginning before the Member's
death, the first Distribution Calendar Year is the calendar year immediately
preceding the calendar year which contains the Member's Required Beginning
Date. For distributions beginning after the Member's death, the first
Distribution Calendar Year is the calendar year in which distributions are
required to begin pursuant to subparagraph (e) of Section 7.03.

5-PERCENT OWNER means a 5-percent owner as defined in Code Section 416. A
Member is treated as a 5-percent Owner for purposes of this article if such
Member is a 5-percent Owner at any time during the Plan Year ending with or
within the calendar year in which such owner attains age 70 1/2.

In addition, a Member is treated as a 5-percent Owner for purposes of this
article if such Member becomes a 5-percent Owner in a later Plan Year. Such
Member's Required Beginning Date shall not be later than the April 1 of the
calendar year following the calendar year in which such later Plan Year ends.

Once distributions have begun to a 5-percent Owner under this article, they
must continue to be distributed, even if the Member ceases to be a 5-percent
Owner in a subsequent year.

                                       65
<PAGE>
JOINT AND LAST SURVIVOR EXPECTANCY means joint and last survivor expectancy
computed using the expected return multiples in Table VI of section 1.72-9 of
the Income Tax Regulations.

Unless otherwise elected by the Member by the time distributions are required
to begin, life expectancies shall be recalculated annually. Such election shall
be irrevocable as to the Member and shall apply to all subsequent years. The
life expectancy of a nonspouse Beneficiary may not be recalculated.

LIFE EXPECTANCY means life expectancy computed using the expected return
multiples in Table V of section 1.72-9 of the Income Tax Regulations.

Unless otherwise elected by the Member (or spouse, in the case of distributions
described in (e)(2)(ii) of Section 7.03) by the time distributions are required
to begin, life expectancy shall be recalculated annually. Such election shall
be irrevocable as to the Member (or spouse) and shall apply to all subsequent
years. The life expectancy of a nonspouse Beneficiary may not be recalculated.

MEMBER'S BENEFIT means:

a)       The Account balance as of the last Valuation Date in the calendar year
         immediately preceding the Distribution Calendar Year (valuation
         calendar year) increased by the amount of any contributions or
         forfeitures allocated to the Account balance as of the dates in the
         valuation calendar year after the Valuation Date and decreased by
         distributions made in the valuation calendar year after the Valuation
         Date.

b)       Exception For Second Distribution Calendar Year. For purposes of (a)
         above, if any portion of the minimum distribution for the first
         Distribution Calendar Year is made in the second Distribution Calendar
         Year on or before the Required Beginning Date, the amount of the
         minimum distribution made in the second Distribution Calendar Year
         shall be treated as if it had been made in the immediately preceding
         Distribution Calendar Year.

REQUIRED BEGINNING DATE means the date specified in Item Z(5).

If Item Z(5)(a) is not selected and the Plan previously provided for a Required
Beginning Date based on age 70 1/2 for all Members, the preretirement age 70
1/2 distribution option is only eliminated with respect to Members who reach
age 70 1/2 in or after a calendar year that begins after the later of December
31, 1998, or the adoption date of the amendment which eliminated such option.
The preretirement age 70 1/2 distribution option is an optional form of benefit
under which benefits payable in a particular distribution form (including any
modifications that may be elected after benefits begin) begin at a time during
the period that begins on or after January 1 of the calendar year in which the
Member attains age 70 1/2 and ends April 1 of the immediately following
calendar year.

If Item Z(5)(a) is not selected and the Plan previously provided for a Required
Beginning Date based on age 70 1/2 for all Members, the options available for
Members who are not 5-percent Owners and attained age 70 1/2 in calendar years
before the calendar year that begins after the later of December 31, 1998, or
the adoption date of the amendment which eliminated the preretirement age 70
1/2 distribution shall be those provided in Items Z(5)(b) and (c).

SECTION 7.03 - DISTRIBUTION REQUIREMENTS.

a)       General Rules.

         1)       Subject to Section 6.01, joint and survivor annuity
                  requirements, if applicable, the requirements of this article
                  shall apply to any distribution of a Member's interest and
                  shall

                                       66
<PAGE>
                  take precedence over any inconsistent provisions of this
                  Plan. Unless otherwise specified, the provisions of this
                  article apply to calendar years beginning after December 31,
                  1984.

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

         3)       With respect to distributions under the Plan made on or after
                  June 14, 2001, for calendar years beginning on or after
                  January 1, 2001, the Plan will apply the minimum distribution
                  requirements of Code Section 401(a)(9) in accordance with the
                  regulations under Code Section 401(a)(9) that were proposed
                  on January 17, 2001 (the 2001 Proposed Regulations),
                  notwithstanding any provision of the Plan to the contrary. If
                  the total amount of required minimum distributions made to a
                  Member for 2001 prior to June 14, 2001, are equal to or
                  greater than the amount of required minimum distributions
                  under the 2001 Proposed Regulations, then no additional
                  distributions are required for such Member for 2001 on or
                  after such date. If the total amount of required minimum
                  distributions made to a Member for 2001 prior to June 14,
                  2001, are less than the amount determined under the 2001
                  Proposed Regulations, then the amount of required minimum
                  distributions for 2001 on or after such date will be
                  determined so that the total amount of required minimum
                  distributions for 2001 is the amount determined under the
                  2001 Proposed Regulations. These provisions shall continue in
                  effect until the last calendar year beginning before the
                  effective date of final regulations under Code Section
                  401(a)(9) or such other date as may be published by the
                  Internal Revenue Service.

b)       Required Beginning Date. The entire interest of a Member must be
         distributed or begin to be distributed no later than the Member's
         Required Beginning Date.

c)       Limits on Distribution Periods. As of the first Distribution Calendar
         Year, distributions, if not made in a single sum, may only be made
         over one of the following periods (or combination thereof):

         1)       the life of the Member,

         2)       the life of the Member and a Designated Beneficiary,

         3)       a period certain not extending beyond the Life Expectancy of
                  the Member, or

         4)       a period certain not extending beyond the Joint and Last
                  Survivor Expectancy of the Member and a Designated
                  Beneficiary.

d)       Determination of Amount To Be Distributed Each Year. If the Member's
         interest is to be distributed in other than a single sum, the
         following minimum distribution rules shall apply on or after the
         Required Beginning Date:

         1)       Individual Account.

                  i)       If a Member's Benefit is to be distributed over

                           A.       a period not extending beyond the Life
                                    Expectancy of the Member or the Joint and
                                    Last Survivor Expectancy of the Member and
                                    the Member's Designated Beneficiary, or

                           B.       a period not extending beyond the Life
                                    Expectancy of the Designated Beneficiary,

                                       67
<PAGE>
                           the amount required to be distributed for each
                           calendar year beginning with the distributions for
                           the first Distribution Calendar Year, must be at
                           least equal to the quotient obtained by dividing the
                           Member's Benefit by the Applicable Life Expectancy.

                  ii)      For calendar years beginning before January 1, 1989,
                           if the Member's spouse is not the Designated
                           Beneficiary, the method of distribution selected
                           must assure that at least 50 percent of the present
                           value of the amount available for distribution is
                           paid within the Life Expectancy of the Member.

                  iii)     For calendar years beginning after December 31,
                           1988, the amount to be distributed each year,
                           beginning with distributions for the first
                           Distribution Calendar Year shall not be less than
                           the quotient obtained by dividing the Member's
                           Benefit by the lesser of:

                           A.       the Applicable Life Expectancy, or

                           B.       if the Member's spouse is not the
                                    Designated Beneficiary, the applicable
                                    divisor determined from the table set forth
                                    in Q&A-4 of section 1.401(a)(9)-2 of the
                                    proposed regulations.

                           Distributions after the death of the Member shall be
                           distributed using the Applicable Life Expectancy in
                           (1)(i) above as the relevant divisor without regard
                           to section 1.401(a)(9)-2 of the proposed
                           regulations.

                  iv)      The minimum distribution required for the Member's
                           first Distribution Calendar Year must be made on or
                           before the Member's Required Beginning Date. The
                           minimum distribution for other calendar years,
                           including the minimum distribution for the
                           Distribution Calendar Year in which the Member's
                           Required Beginning Date occurs, must be made on or
                           before December 31 of that Distribution Calendar
                           Year.

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

e)       Death Distribution Provisions.

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

         2)       Distribution Beginning After Death.

                  i)       If the Member dies before distribution of his
                           interest begins, distribution of the Member's entire
                           interest shall be completed by December 31 of the
                           calendar year containing the fifth anniversary of
                           the Member's death except to the extent that an
                           election is made to receive distributions in
                           accordance with A or B below:

                           A.       if any portion of the Member's interest is
                                    payable to a Designated Beneficiary,
                                    distributions may be made over the life or
                                    over a period certain not greater than the
                                    Life Expectancy of the Designated
                                    Beneficiary beginning on or before December
                                    31 of the calendar year immediately
                                    following the calendar year in which the
                                    Member died;

                           B.       if the Designated Beneficiary is the
                                    Member's surviving spouse, the date
                                    distributions are required to begin in
                                    accordance with A above shall not be
                                    earlier than the later of:

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<PAGE>
                                    1.       December 31 of the calendar year
                                             immediately following the calendar
                                             year in which the Member died, or

                                    2.       December 31 of the calendar year
                                             in which the Member would have
                                             attained age 70 1/2.

                  ii)      If the Member has not made an election pursuant to
                           this (e)(2) by the time of his death, the Member's
                           Designated Beneficiary must elect the method of
                           distribution no later than the earlier of:

                           A.       December 31 of the calendar year in which
                                    distributions would be required to begin
                                    under this subparagraph, or

                           B.       December 31 of the calendar year which
                                    contains the fifth anniversary of the date
                                    of death of the Member.

                  iii)     If the Member has no Designated Beneficiary, or if
                           the Designated Beneficiary does not elect a method
                           of distribution, distribution of the Member's entire
                           interest must be completed by December 31 of the
                           calendar year containing the fifth anniversary of
                           the Member's death.

         3)       For purposes of (e)(2) above, if the surviving spouse dies
                  after the Member, but before payments to such spouse begin,
                  the provisions of (e)(2) above, with the exception of
                  (e)(2)(i)B therein, shall be applied as if the surviving
                  spouse were the Member.

         4)       For purposes of this (e), distribution of a Member's interest
                  is considered to begin on the Member's Required Beginning
                  Date (or if (e)(3) above is applicable, the date distribution
                  is required to begin to the surviving spouse pursuant to
                  (e)(2) above). If distribution in the form of an annuity
                  irrevocably begins to the Member before the Required
                  Beginning Date, the date distribution is considered to begin
                  is the date distribution actually begins.

SECTION 7.04 - TRANSITIONAL RULE.

a)       Notwithstanding the other requirements of this article and subject to
         the joint and survivor annuity requirements of Article VI, if
         applicable, distribution on behalf of any Member, including a 5-
         percent Owner, may be made in accordance with all of the following
         requirements (regardless of when such distribution begins):

         1)       The distribution by the Plan is one which would not have
                  disqualified such Plan under Code Section 401(a)(9) as in
                  effect prior to amendment by the Deficit Reduction Act of
                  1984.

         2)       The distribution is in accordance with a method of
                  distribution designated by the Member whose interest in the
                  Plan is being distributed or, if the Member is deceased, by a
                  Beneficiary of such Member.

         3)       Such designation was in writing, was signed by the Member or
                  the Beneficiary, and was made before January 1, 1984.

         4)       The Member had accrued a benefit under the Plan as of
                  December 31, 1983.

         5)       The method of distribution designated by the Member or the
                  Beneficiary specifies the time at which distribution will
                  begin, the period over which distributions will be made, and
                  in the case of any distribution upon the Member's death, the
                  Beneficiaries of the Member listed in order of priority.

                                       69
<PAGE>
b)       A distribution upon death will not be covered by this transitional
         rule unless the information in the designation contains the required
         information described above with respect to the distributions to be
         made upon the death of the Member.

c)       For any distribution which begins before January 1, 1984, but
         continues after December 31, 1983, the Member, or Beneficiary, to whom
         such distribution is being made, will be presumed to have designated
         the method of distribution under which the distribution is being made
         if the method of distribution was specified in writing and the
         distribution satisfies the requirements in (a)(1) and (5) above.

d)       If a designation is revoked, any subsequent distribution must satisfy
         the requirements of Code Section 401(a)(9) and the proposed
         regulations thereunder. If a designation is revoked subsequent to the
         date distributions are required to begin, the Plan must distribute by
         the end of the calendar year following the calendar year in which the
         revocation occurs, the total amount not yet distributed which would
         have been required to have been distributed to satisfy Code Section
         401(a)(9) and the proposed regulations thereunder, but for the section
         242(b)(2) election. For calendar years beginning after December 31,
         1988, such distributions must meet the minimum distribution incidental
         benefit requirements in section 1.401(a)(9)-2 of the proposed
         regulations. Any changes in the designation will be considered to be a
         revocation of the designation. However, the mere substitution or
         addition of another Beneficiary (one not named in the designation)
         under the designation will not be considered a revocation of the
         designation, so long as such substitution or addition does not alter
         the period over which distributions are to be made under the
         designation, directly or indirectly (for example, by altering the
         relevant measuring life). In the case in which an amount is
         transferred or rolled over from one plan to another plan, the rules in
         Q&A J-2 and J-3 in section 1.401(a)(9)-2 of the proposed regulations
         shall apply.

ARTICLE VIII
TERMINATION OF THE PLAN

We expect to continue the Plan indefinitely, but reserve the right to terminate
the Plan in whole or in part at any time upon giving written notice to all
parties concerned. Complete discontinuance of Contributions constitutes
complete termination of the Plan.

The Account of each Member shall be fully (100%) vested and nonforfeitable as
of the effective date of complete termination of the Plan. The Account of each
Member who is included in the group of Members deemed to be affected by the
partial termination of the Plan shall be fully (100%) vested and nonforfeitable
as of the effective date of the partial termination of the Plan. The Member's
Vested Account shall continue to participate in the earnings credited, expenses
charged, and any appreciation or depreciation of the Investment Fund until his
Vested Account is distributed.

A Member's Account which does not result from Elective Deferral Contributions,
Qualified Nonelective Contributions and Qualified Matching Contributions may be
distributed to the Member after the effective date of the complete termination
of the Plan. A Member's Account resulting from such Contributions may be
distributed upon complete termination of the Plan, but only if neither we nor
any Controlled Group member maintain or establish a successor defined
contribution plan (other than an employee stock ownership plan as defined in
Code Section 4975(e)(7), a simplified employee pension plan as defined in Code
Section 408(k) or a SIMPLE IRA plan as defined in Code Section 408(p)) and such
distribution is made in a lump sum. A distribution under this article shall be
a retirement benefit and shall be distributed to the Member according to the
provisions of Article VI or VIA, whichever applies.

The Member's entire Vested Account shall be paid in a single sum to the Member
as of the effective date of complete termination of the Plan if (i) the
requirements for distribution of Elective Deferral

                             70
<PAGE>

Contributions in the above paragraph are met and (ii) consent of the Member is
not required in Plan Section 6.03 or 6A.03, whichever is applicable, to
distribute a benefit which is immediately distributable. This is a small
amounts payment. The small amounts payment is in full settlement of all
benefits otherwise payable.

Upon complete termination of the Plan, no more Employees shall become Members
and no more Contributions shall be made.

The assets of this Plan shall not be paid to us at any time, except that, after
the satisfaction of all liabilities under the Plan, any assets remaining may be
paid to us. The payment may not be made if it would contravene any provision of
law.

ARTICLE IX
ADMINISTRATION OF THE PLAN

SECTION 9.01 - ADMINISTRATION.

Subject to the provisions of this article, the Plan Administrator has complete
control of the administration of the Plan. The Plan Administrator has all the
powers necessary for it to properly carry out its administrative duties. Not in
limitation, but in amplification of the foregoing, the Plan Administrator has
complete discretion to construe or interpret the provisions of the Plan,
including ambiguous provisions, if any, and to determine all questions that may
arise under the Plan, including all questions relating to the eligibility of
Employees to participate in the Plan and the amount of benefit to which any
Member, Beneficiary, spouse, or Contingent Annuitant may become entitled. The
Plan Administrator's decisions upon all matters within the scope of its
authority are final.

Unless otherwise set out in the Plan or Annuity Contract, the Plan
Administrator may delegate recordkeeping and other duties which are necessary
to assist it with the administration of the Plan to any person or firm which
agrees to accept such duties. The Plan Administrator shall be entitled to rely
upon all tables, valuations, certificates, and reports furnished by the
consultant or actuary appointed by the Plan Administrator and upon all opinions
given by any counsel selected or approved by the Plan Administrator.

The Plan Administrator shall receive all claims for benefits by Members, former
Members, Beneficiaries, spouses, and Contingent Annuitants. The Plan
Administrator shall determine all facts necessary to establish the right of any
Claimant to benefits and the amount of those benefits under the provisions of
the Plan. The Plan Administrator may establish rules and procedures to be
followed by Claimants in filing claims for benefits, in furnishing and
verifying proofs necessary to determine age, and in any other matters required
to administer the Plan.

SECTION 9.02 - EXPENSES.

Expenses of the Plan, to the extent that we do not pay such expenses, may be
paid out of the assets of the Plan provided that such payment is consistent
with ERISA. Such expenses include, but are not limited to, expenses for bonding
required by ERISA; expenses for recordkeeping and other administrative
services; fees and expenses of the Trustee or Annuity Contract; expenses for
investment education service; and direct costs that we incur with respect to
the Plan.

SECTION 9.03 - RECORDS.

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<PAGE>

All acts and determinations of the Plan Administrator shall be duly recorded.
All these records, together with other documents necessary for the
administration of the Plan, shall be preserved in the Plan Administrator's
custody.

Writing (handwriting, typing, printing), photostating, photographing,
micro-filming, magnetic impulse, mechanical or electrical recording, or other
forms of data compilation shall be acceptable means of keeping records.

SECTION 9.04 - INFORMATION AVAILABLE.

Any Member in the Plan or any Beneficiary may examine copies of the Plan
description, latest annual report, any bargaining agreement, this Plan, the
Annuity Contract, or any other instrument under which the Plan was established
or is operated. The Plan Administrator shall maintain all of the items listed
in this section in its office, or in such other place or places as it may
designate in order to comply with governmental regulations. These items may be
examined during reasonable business hours. Upon the written request of a Member
or Beneficiary receiving benefits under the Plan, the Plan Administrator shall
furnish him with a copy of any of these items. The Plan Administrator may make
a reasonable charge to the requesting person for the copy.

SECTION 9.05 - CLAIM AND APPEAL PROCEDURES.

A Claimant must submit any required forms and pertinent information when making
a claim for benefits under the Plan.

If a claim for benefits under the Plan is denied, the Plan Administrator shall
provide adequate written notice to any Claimant whose claim for benefits under
the Plan has been denied. The notice must be furnished within 90 days of the
date that the claim is received by the Plan Administrator. The Claimant shall
be notified in writing within this initial 90-day period if special
circumstances require an extension of time needed to process the claim and the
date by which the Plan Administrator's decision is expected to be rendered. The
written notice shall be furnished no later than 180 days after the date the
claim was received by the Plan Administrator.

The Plan Administrator's notice to the Claimant shall specify the reason for
the denial; specify references to pertinent Plan provisions on which denial is
based; describe any additional material and information needed for the Claimant
to perfect his claim for benefits; explain why the material and information is
needed; inform the Claimant that any appeal he wishes to make must be made in
writing to the Plan Administrator within 60 days after receipt of the Plan
Administrator's notice of denial of benefits and that failure to make the
written appeal within such 60-day period renders the Plan Administrator's
determination of such denial final, binding and conclusive.

If the Claimant appeals to the Plan Administrator, the Claimant (or his
authorized representative) may submit in writing whatever issues and comments
the Claimant (or his authorized representative) feels are pertinent. The
Claimant (or his authorized representative) may review pertinent Plan
documents. The Plan Administrator shall reexamine all facts related to the
appeal and make a final determination as to whether the denial of benefits is
justified under the circumstances. The Plan Administrator shall advise the
Claimant of its decision within 60 days of his written request for review,
unless special circumstances (such as a hearing) would make rendering a
decision within the 60-day limit unfeasible. The Claimant shall be notified
within the 60-day limit if an extension is necessary. The Plan Administrator
shall render a decision on a claim for benefits no later than 120 days after
the request for review is received.

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<PAGE>

SECTION 9.06 - DELEGATION OF AUTHORITY.

All or any part of the administrative duties and responsibilities under this
article may be delegated by the Plan Administrator to a retirement committee.
The duties and responsibilities of the retirement committee shall be set out in
a separate written agreement.

SECTION 9.07 - EXERCISE OF DISCRETIONARY AUTHORITY.

The Employer, Plan Administrator, and any other person or entity who has
authority with respect to the management, administration, or investment of the
Plan may exercise that authority in its/his full discretion, subject only to
the duties imposed under ERISA. This discretionary authority includes, but is
not limited to, the authority to make any and all factual determinations and
interpret all terms and provisions of the Plan documents relevant to the issue
under consideration. The exercise of authority will be binding upon all
persons; will be given deference in all courts of law to the greatest extent
allowed under law; and will not be overturned or set aside by any court of law
unless found to be arbitrary and capricious or made in bad faith.

SECTION 9.08 - VOTING AND TENDER OF QUALIFYING EMPLOYER SECURITIES.

Voting rights with respect to Qualifying Employer Securities shall be exercised
in the manner specified in Item U(5)(a)(ii) and (iii) of the Adoption Agreement
- Nonstandard. Before each meeting of shareholders, we shall cause to be sent
to each person with power to control such voting rights a copy of any notice
and other information provided to shareholders and, if applicable, a form for
instructing the Trustee how to vote at such meeting (or any adjournment
thereof) the number of full and fractional shares subject to such person's
voting control. The Trustee may establish a deadline in advance of the meeting
by which such forms must be received in order to be effective.

If Members control voting rights, each Member shall be entitled to one vote for
each share credited to his Account.

If Members control voting rights, and if some or all of the Members have not
directed or have not timely directed the Trustee on how to vote, then the
Trustee shall vote such Qualifying Employer Securities in the same proportion
as those shares of Qualifying Employer Securities for which the Trustee has
received proper direction for such matter.

The decision whether to tender Qualifying Employer Securities in response to a
tender or exchange offer for such Qualifying Employer Securities shall be made
in the manner specified in Item U(5)(a)(iii) of the Adoption Agreement -
Nonstandard. As soon as practicable after the commencement of a tender or
exchange offer for Qualifying Employer Securities, we shall cause each person
with power to control the response to such tender or exchange offer to be
advised in writing the terms of the offer and, if applicable, to be provided
with a form for instructing the Trustee, or for revoking such instruction, to
tender or exchange shares of Qualifying Employer Securities, to the extent
permitted under the terms of such offer. In advising such persons of the terms
of the offer, we may include statements from the board of directors setting
forth its position with respect to the offer.

If Members control tender decisions, and if some or all of the Members have not
directed or have not timely directed the Trustee on how to tender, then the
Trustee shall tender such Qualifying Employer Securities in the same proportion
as those shares of Qualifying Employer Securities for which the Trustee has
received proper direction for such matter.

If the tender or exchange offer is limited so that all of the shares that the
Trustee has been directed to tender or exchange cannot be sold or exchanged,
the shares that each Member directed to be tendered or exchanged shall be
deemed to have been sold or exchanged in the same ratio that the num-

                             73

<PAGE>

ber of shares actually sold or exchanged bears to the total number of shares
that the Trustee was directed to tender or exchange.

If Members control voting rights or tender decisions, the Trustee shall hold
their individual directions in confidence and, except as required by law, shall
not divulge or release such individual directions to anyone associated with us.
We may require verification of the Trustee's compliance with the directions
received from Members by any independent auditor selected by us, provided that
such auditor agrees to maintain the confidentiality of such individual
directions.

We may develop procedures to facilitate the exercise of votes or tender rights,
such as the use of facsimile transmissions for the Members located in
physically remote areas.

SECTION 9.09 - VOTING AND TENDER OF SELF-DIRECTED BROKERAGE ACCOUNTS.

Rights of ownership of securities held in the Self-directed Brokerage Account,
including voting rights, tender rights, and rights to exercise exchange offers,
shall be passed through to the Member with respect to whom the Self-directed
Brokerage Account was established. These rights shall be exercised by the
Member through the mechanism (including the course of dealing and practices and
procedures) established by the Trustee under the Trustar? Retirement Services
Directed Trust Agreement for the exercise of such rights and in accordance with
the Self-directed Brokerage Account documents.

ARTICLE X
GENERAL PROVISIONS

SECTION 10.01 - AMENDMENTS.

We may amend a selection or specification in the Adoption Agreement at any
time, including any remedial retroactive changes (within the time specified by
Internal Revenue Service regulation), to comply with any law or regulation
issued by any governmental agency to which the Plan is subject.

An amendment may not diminish or adversely affect any accrued interest or
benefit of Members or their Beneficiaries nor allow reversion or diversion of
Plan assets to us at any time, except as may be required to comply with any law
or regulation issued by any governmental agency to which the Plan is subject.

No amendment to this Plan shall be effective to the extent that it has the
effect of decreasing a Member's accrued benefit. However, a Member's Account
may be reduced to the extent permitted under Code Section 412(c)(8). For
purposes of this paragraph, a Plan amendment which has the effect of decreasing
a Member's Account with respect to benefits attributable to service before the
amendment shall be treated as reducing an accrued benefit. Furthermore, if the
vesting schedule of the Plan is amended, in the case of an Employee who is a
Member as of the later of the date such amendment is adopted or the date it
becomes effective, the nonforfeitable percentage (determined as of such date)
of such Employee's right to his employer-derived accrued benefit shall not be
less than his percentage computed under the Plan without regard to such
amendment.

No amendment to the Plan shall be effective to eliminate or restrict an
optional form of benefit with respect to benefits attributable to service
before the amendment except as provided in Section 10.03 and below:

a)       The Plan is amended to eliminate or restrict the ability of a Member
         to receive payment of his Account balance under a particular optional
         form of benefit and the amendment satisfies the conditions in (1) and
         (2) below:

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<PAGE>

         1)       The amendment provides a single sum distribution form that is
                  otherwise identical to the optional form of benefit
                  eliminated or restricted. For purposes of this condition (1),
                  a single sum distribution form is otherwise identical only if
                  it is identical in all respects to the eliminated or
                  restricted optional form of benefit (or would be identical
                  except that it provides greater rights to the Member) except
                  with respect to the timing of payments after commencement.

         2)       The amendment is not effective unless the amendment provides
                  that the amendment shall not apply to any distribution with
                  an Annuity Starting Date earlier than the earlier of:

                  i)       the 90th day after the date the Member receiving the
                           distribution has been furnished a summary that
                           reflects the amendment and that satisfies the ERISA
                           requirements at 29 CFR 2520.104b-3 relating to a
                           summary of material modifications, or

                  ii)      the first day of the second Plan Year following the
                           Plan Year in which the amendment is adopted.

b)       The Plan is amended to eliminate or restrict in-kind distributions and
         the conditions in Q&A 2(b)(2)(iii) in section 1.411(d)-4 of the
         regulations are met.

We may amend the Plan by adding overriding plan language to the Adoption
Agreement in order to satisfy Code Sections 415 and 416 because of the required
aggregation of multiple plans under those sections. We may amend the Plan by
adding certain model amendments published by the Internal Revenue Service which
specifically provide that their adoption will not cause the Plan to be treated
as individually designed. An amendment to this Plan will be forwarded to
Principal Life Insurance Company, the prototype plan sponsor.

We may attach an addendum which lists the Code Section 411(d)(6) protected
benefits that must be preserved due to a restatement or amendment of the Plan.
Such a list would not be considered an amendment to the Plan and will not cause
the Plan to be treated as individually designed. We may attach an addendum
which identifies those provisions which are not amended retroactively when the
Plan is amended retroactively due to changes in the Code. This would apply when
the Plan is amended for the law changes through the Internal Revenue Service
Restructuring and Reform Act of 1998. This would include a snap-off addendum
which reflects the operation of the Plan between the earliest effective date
and the date the Plan reflecting such changes is adopted.

If we amend the Plan for any reason other than those set out above, our Plan
shall no longer participate in this prototype plan and shall be considered an
individually designed plan. As the Employer, we reserve the right to continue
our retirement program under a document separate and distinct from this Plan.
In such event, all rights and obligations of ours, or of any Member or
Beneficiary, under this document, shall cease. Assets held in support of this
Plan will be transferred to the designated funding medium under the new or
restated plan and, if applicable, Trust Agreement, in the manner permitted
under, and subject to the provisions of, the Annuity Contract.

If, as a result of an amendment, an Employer Contribution is removed that is
not 100% immediately vested when made, the vesting schedule in effect as of the
last day such Contributions were permitted shall remain in effect with respect
to that part of his Account resulting from such Contributions. The Member shall
not become immediately 100% vested in such Contributions as a result of the
elimination of such Contribution except as otherwise specifically provided in
the Plan.

We delegate authority to amend this Plan to Principal Life Insurance Company as
the prototype plan sponsor. We hereby consent to any such amendment. However,
no such amendment shall increase the duties of the Named Fiduciary without his
consent. Such an amendment shall not deprive any

                             75

<PAGE>

Member or Beneficiary of any accrued benefit except to the extent necessary to
comply with any law or regulation issued by any governmental agency to which
this Plan is subject. Such an amendment shall not provide that the Plan Fund be
used for any purpose other than the exclusive benefit of Members or their
Beneficiaries or that such Plan Fund ever revert to or be used by us.

Any amendment to this Plan by Principal Life Insurance Company, as the
prototype plan sponsor, shall be deemed to be an amendment to this Plan by us.
The effective date of any amendment shall be specified in the written
instrument of amendment.

An amendment shall not decrease a Member's vested interest in the Plan. If an
amendment to the Plan, or a deemed amendment in the case of a change in
top-heavy status of the Plan as provided in Section 11.03, changes the
computation of the percentage used to determine that portion of a Member's
Account attributable to our Contributions which is nonforfeitable (whether
directly or indirectly), each Member or former Member

c)       who has completed at least three Years of Service on the date the
         election period described below ends (five Years of Service if the
         Member does not have at least one Hour of Service in a Plan Year
         beginning after December 31, 1988) and

d)       whose Vesting Percentage will be determined on any date after the date
         of the change

may elect, during the election period, to have the nonforfeitable percentage of
his Account which results from our Contributions determined without regard to
the amendment. This election may not be revoked. If after the Plan is changed,
the Member's nonforfeitable percentage will at all times be as great as it
would have been if the change had not been made, no election needs to be
provided. The election period shall begin no later than the date the Plan
amendment is adopted, or deemed adopted in the case of a change in the
top-heavy status of the Plan, and end no earlier than the 60th day after the
latest of the date the amendment is adopted (deemed adopted) or becomes
effective, or the date the Member is issued written notice of the amendment
(deemed amendment) by us or the Plan Administrator.

SECTION 10.02 - DIRECT ROLLOVERS.

Notwithstanding any provision of the Plan to the contrary that would otherwise
limit a Distributee's election under this section, a Distributee may elect, at
the time and in the manner prescribed by the Plan Administrator, to have any
portion of an Eligible Rollover Distribution paid directly to an Eligible
Retirement Plan specified by the Distributee in a Direct Rollover.

If Item Z(6)(a) is not selected, any part of a distribution made under Section
10.11 (or which is a small amounts payment made under Article VIII at complete
termination of the Plan) which is an Eligible Rollover Distribution, which is
equal to or more than $1,000, and for which the Distributee has not elected to
either have such distribution paid to him or to an Eligible Retirement Plan
shall be rolled over to an Individual Retirement Account (IRA) with an
affiliate of Principal Life Insurance Company. Such amounts shall be initially
invested in the Principal Investor Funds Money Market Fund. The Distributee
shall have the option to change the investment after the IRA has been
established.

If Item Z(6)(a) is not selected, any part of a distribution made under Section
10.11 (or which is a small amounts payment made under Article VIII at complete
termination of the Plan) which is an Eligible Rollover Distribution, which is
less than $1,000, and for which the Distributee has not elected to either have
such distribution paid to him or to an Eligible Retirement Plan shall be paid
to the Distributee.

If Item Z(6)(a) is selected, any distributions made under Section 10.11 (or
which are small amounts payments made under Article VIII at complete
termination of the Plan) which are Eligible Rollover

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<PAGE>

Distributions and for which the Distributee has not elected to either have such
distribution paid to him or to an Eligible Retirement Plan shall be paid to the
Distributee.

SECTION 10.03 - MERGERS AND DIRECT TRANSFERS.

The Plan may not be merged or consolidated with, nor have its assets or
liabilities transferred to, any other retirement plan, unless each Member in
the Plan would (if the plan then terminated) receive a benefit immediately
after the merger, consolidation, or transfer which is equal to or greater than
the benefit the Member would have been entitled to receive immediately before
the merger, consolidation, or transfer (if this Plan had then terminated). We
may enter into merger agreements or direct transfer of assets agreements with
the employers under other retirement plans which are qualifiable under Code
Section 401(a), including an elective transfer, and may accept the direct
transfer of plan assets, or may transfer plan assets, as a party to any such
agreement. We shall not consent to, or be a party to a merger, consolidation,
or transfer of assets with a defined benefit plan if such action would result
in a defined benefit feature being maintained under this Plan.

Notwithstanding any provision of the Plan to the contrary, to the extent any
optional form of benefit under this Plan permits a distribution prior to the
Employee's retirement, death, disability, or severance from employment, and
prior to plan termination, the optional form of benefit is not available with
respect to benefits attributable to assets (including the post-transfer
earnings thereon) and liabilities that are transferred, within the meaning of
Code Section 414(l), to this Plan from a money purchase pension plan qualified
under Code Section 401(a) (other than any portion of those assets and
liabilities attributable to voluntary employee contributions).

The Plan may accept a direct transfer of plan assets on behalf of an Eligible
Employee. If the Eligible Employee is not an Active Member when the transfer is
made, the Eligible Employee shall be deemed to be an Active Member only for the
purpose of investment and distribution of the transferred assets. Our
Contributions shall not be made for or allocated to the Eligible Employee and
he may not make Member Contributions, until the time he meets all of the
requirements to become an Active Member.

The Plan shall hold, administer, and distribute the transferred assets as a
part of the Plan. The Plan shall maintain a separate account for the benefit of
the Employee on whose behalf the Plan accepted the transfer in order to reflect
the value of the transferred assets.

Unless a transfer of assets to the Plan is an elective transfer, as described
below, the Plan shall apply the optional forms of benefit protections described
in Section 10.01 to all transferred assets.

A Member's protected benefits may be eliminated upon transfer between qualified
defined contribution plans if the conditions in Q&A 3(b)(1) in section
1.411(d)-4 of the regulations are met. The transfer must meet all of the other
applicable qualification requirements.

A Member's protected benefits may be eliminated upon transfer between qualified
plans (both defined benefit and defined contribution) if the conditions in Q&A
3(c)(1) in section 1.411(d)-4 of the regulations are met. Beginning January 1,
2002, if the Member is eligible to receive an immediate distribution of his
entire nonforfeitable accrued benefit in a single sum distribution that would
consist entirely of an eligible rollover distribution under Code Section
401(a)(31), such transfer will be accomplished as a direct rollover under Code
Section 401(a)(31). The rules applicable to distributions under the plan would
apply to the transfer, but the transfer would not be treated as a distribution
for purposes of the minimum distribution requirements of Code Section
401(a)(9).

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SECTION 10.04 - PROVISIONS RELATING TO THE INSURER AND OTHER PARTIES.

The obligations of an Insurer shall be governed solely by the provisions of the
Annuity Contract or Insurance Policy. The Insurer shall not be required to
perform any act not provided in or contrary to the provisions of the Annuity
Contract or Insurance Policy. Each Annuity Contract and Insurance Policy when
purchased will comply with the Plan. See Section 10.09.

Any issuer or distributor of investment contracts or securities is governed
solely by the terms of its policies, written investment contract, prospectuses,
security instruments, and any other written agreements entered into with the
Trustee with regard to such investment contracts or securities.

Such Insurer, issuer, or distributor is not a party to the Plan, nor bound in
any way by the Plan provisions. Such parties shall not be required to look to
the terms of this Plan, nor to determine whether we, the Plan Administrator,
the Trustee, or the Named Fiduciary have the authority to act in any particular
manner or to make any contract or agreement.

Until notice of any amendment or termination of this Plan, or of a change in
Trustee, has been received by the Insurer at its home office or an issuer or
distributor at their principal address, they are and shall be fully protected
in assuming that the Plan has not been amended or terminated and in dealing
with any party acting as Trustee according to the latest information which they
have received at their home office or principal address.

SECTION 10.05 - EMPLOYMENT STATUS.

Nothing contained in this Plan gives any Employee the right to be retained in
our employ or to interfere with our right to discharge any Employee.

SECTION 10.06 - RIGHTS TO PLAN ASSETS.

An Employee shall not have any right to or interest in any assets of the Plan
upon termination of employment or otherwise except as specifically provided
under this Plan, and then only to the extent of the benefits payable to such
Employee according to the Plan provisions.

Any final payment or distribution to a Member or his legal representative or to
any Beneficiaries, spouse, or Contingent Annuitant of such Member under the
Plan provisions shall be in full satisfaction of all claims against the Plan,
the Named Fiduciary, the Plan Administrator, the Insurer, the Trustee, and us
arising under or by virtue of the Plan.

SECTION 10.07 - BENEFICIARY.

Each Member may name a Beneficiary to receive any death benefit (other than any
income payable to a Contingent Annuitant) which may arise out of his
participation in the Plan. The Member may change his Beneficiary from time to
time. If Item AA(1)(a) is selected, unless a qualified election has been made,
for purposes of distributing any death benefits before the Member's Retirement
Date, the Beneficiary of a Member who has a spouse shall be the Member's
spouse. If Item AA(1)(a) is not selected, unless a qualified election has been
made, for purposes of distributing any death benefits before the Member's
Retirement Date, the Beneficiary of a Member who has a spouse who is entitled
to a Qualified Preretirement Survivor Annuity shall be the Member's spouse. The
Member's Beneficiary designation and any change of Beneficiary shall be subject
to the provisions of Section 6.03 or 6A.03, whichever applies. It is the
responsibility of the Member to give written notice to the Insurer of the name
of the Beneficiary on a form furnished for that purpose.

With our consent, the Plan Administrator may maintain records of Beneficiary
designations for Members before their Retirement Dates. In that event, the
written designations made by Members

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<PAGE>

shall be filed with the Plan Administrator. If a Member dies before his
Retirement Date, the Plan Administrator shall certify to the Insurer the
Beneficiary designation on its records for the Member.

If there is no Beneficiary named or surviving when a Member dies, the Member's
Beneficiary shall be the Member's surviving spouse, or where there is no
surviving spouse, the executor or administrator of the Member's estate.

SECTION 10.08 - NONALIENATION OF BENEFITS.

Benefits payable under the Plan are not subject to the claims of any creditor
of any Member, Beneficiary, spouse, or Contingent Annuitant. A Member,
Beneficiary, spouse, or Contingent Annuitant does not have any rights to
alienate, anticipate, commute, pledge, encumber, or assign such benefits except
in the case of a loan as provided in Section 5.06. The preceding sentences
shall also apply to the creation, assignment, or recognition of a right to any
benefit payable with respect to a Member according to a domestic relations
order, unless such order is determined by the Plan Administrator to be a
qualified domestic relations order, as defined in Code Section 414(p), or any
domestic relations order entered into before January 1, 1985. The preceding
sentences shall not apply to any offset of a Member's benefits provided under
the Plan against an amount the Member is required to pay the Plan with respect
to a judgement, order, or decree issued, or a settlement entered into, on or
after August 5, 1997, which meets the requirements of Code Sections
401(a)(13)(C) or (D).

SECTION 10.09 - CONSTRUCTION.

The validity of the Plan or any of its provisions is determined under and
construed according to Federal law and, to the extent permissible, according to
the laws of the state in which we have our principal office. In case any
provision of this Plan is held illegal or invalid for any reason, such
determination shall not affect the remaining provisions of this Plan, and the
Plan shall be construed and enforced as if the illegal or invalid provision had
never been included.

In the event of any conflict between the provisions of the Plan and the terms
of any Annuity Contract or Insurance Policy issued hereunder, the provisions of
the Plan control.

SECTION 10.10 - LEGAL ACTIONS.

No person employed by us; no Member, former Member, or their Beneficiaries; nor
any other person having or claiming to have an interest in the Plan is entitled
to any notice of process. A final judgment entered in any such action or
proceeding shall be binding and conclusive on all persons having or claiming to
have an interest in the Plan.

SECTION 10.11 - SMALL AMOUNTS.

If consent of the Member is not required for a benefit which is immediately
distributable in Plan Section 6.03 or 6A.03, whichever applies, a Member's
entire Vested Account shall be paid in a single sum as of the earliest of his
Retirement Date, the date he dies, or the date he ceases to be an Employee for
any other reason (the date we provide notice to the record keeper of the Plan
of such event, if later). For purposes of this section, if the Member's Vested
Account is zero, the Member shall be deemed to have received a distribution of
such Vested Account. If a Member would have received a distribution under the
first sentence of this paragraph but for the fact that the Member's consent was
needed to distribute a benefit which is immediately distributable, and if at a
later time consent would not be needed to distribute a benefit which is
immediately distributable and such Member has not again become an Employee,
such Vested Account shall be paid in a single sum. This is a small amounts
payment.

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<PAGE>

If Item Z(4)(b) is selected, the Member shall not be treated as ceasing to be
an Employee for any reason other than retirement or death before the period of
time specified has elapsed, and no small amounts payment shall be made if he
again becomes an Employee before such period of time has elapsed.

If a small amounts payment is made as of the date the Member dies, the small
amounts payment shall be made to the Member's Beneficiary (spouse if the death
benefit is payable to the spouse). If a small amounts payment is made while the
Member is living, the small amounts payment shall be made to the Member. The
small amounts payment is in full settlement of all benefits otherwise payable.

No other small amounts payment shall be made.

SECTION 10.12 - WORD USAGE.

The masculine gender, where used in this Plan, shall include the feminine
gender and singular words, as used in this Plan, may include the plural, unless
the context indicates otherwise. The words "in writing" and "written," where
used in this Plan, shall include any other forms (such as voice response or
other electronic system) as permitted by any governmental agency to which the
Plan is subject.

SECTION 10.13 - CHANGE IN SERVICE METHOD.

a)       Change of Service Method Under This Plan. If this Plan is amended to
         change the method of crediting service from the elapsed time method to
         the hours method for any purpose under this Plan, the Employee's
         service shall be equal to the sum of (1), (2), and (3) below:

         1)       The number of whole years of service credited to the Employee
                  under the Plan as of the date the change is effective.

         2)       One year of service for the applicable service period in
                  which the change is effective if he is credited with the
                  required number of Hours of Service. If we do not have
                  sufficient records to determine the Employee's actual Hours
                  of Service in that part of the service period before the
                  effective date of the change, the Hours of Service shall be
                  determined using an equivalency. For any month in which he
                  would be required to be credited with one Hour of Service,
                  the Employee shall be deemed for purposes of this section to
                  be credited with 190 Hours of Service.

         3)       The Employee's service determined under this Plan using the
                  hours method after the end of the service period in which the
                  change in service method was effective.

         If this Plan is amended to change the method of crediting service from
         the hours method to the elapsed time method for any purpose under this
         Plan, the Employee's service shall be equal to the sum of (4), (5),
         and (6) below:

         4)       The number of whole years of service credited to the Employee
                  under the Plan as of the beginning of the service period in
                  which the change in service method is effective.

         5)       The greater of (i) the service that would be credited to the
                  Employee for that entire service period using the elapsed
                  time method or (ii) the service credited to him under the
                  Plan as of the date the change is effective.

         6)       The Employee's service determined under this Plan using the
                  elapsed time method after the end of the applicable service
                  period in which the change in service method was effective.

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<PAGE>

b)       Transfers Between Plans with Different Service Methods. If an Employee
         has been a member in another plan of ours which credited service under
         the elapsed time method for any purpose which under this Plan is
         determined using the hours method, then the Employee's service shall
         be equal to the sum of (1), (2), and (3) below:

         1)       The number of whole years of service credited to the Employee
                  under the other plan as of the date he became an Eligible
                  Employee under this Plan.

         2)       One year of service for the applicable service period in
                  which he became an Eligible Employee if he is credited with
                  the required number of Hours of Service. If we do not have
                  sufficient records to determine the Employee's actual Hours
                  of Service in that part of the service period before the date
                  he became an Eligible Employee, the Hours of Service shall be
                  determined using an equivalency. For any month in which he
                  would be required to be credited with one Hour of Service,
                  the Employee shall be deemed for purposes of this section to
                  be credited with 190 Hours of Service.

         3)       The Employee's service determined under this Plan using the
                  hours method after the end of the service period in which he
                  became an Eligible Employee.

         If an Employee has been a member in another plan of ours which
         credited service under the hours method for any purpose which under
         this Plan is determined using the elapsed time method, then the
         Employee's service shall be equal to the sum of (4), (5), and (6)
         below:

         4)       The number of whole years of service credited to the Employee
                  under the other plan as of the beginning of the service
                  period under that plan in which he became an Eligible
                  Employee under this Plan.

         5)       The greater of (i) the service that would be credited to the
                  Employee for that entire service period using the elapsed
                  time method or (ii) the service credited to him under the
                  other plan as of the date he became an Eligible Employee
                  under this Plan.

         6)       The Employee's service determined under this Plan using the
                  elapsed time method after the end of the applicable service
                  period under the other plan in which he became an Eligible
                  Employee.

  If an Employee has been a member in a Controlled Group member's plan which
  credited service under a different method than is used in this Plan, in order
  to determine entry and vesting, the provisions in (b) above shall apply as
  though the Controlled Group member's plan were our plan.

  Any modification of service contained in this Plan shall be applicable to the
  service determined pursuant to this section.

  SECTION 10.14 - MILITARY SERVICE.

  Notwithstanding any provision of this Plan to the contrary, the Plan shall
  provide contributions, benefits, and service credit with respect to qualified
  military service in accordance with Code Section 414(u). Loan repayments shall
  be suspended under this Plan as permitted under Code Section 414(u).

  SECTION 10.15 - QUALIFICATION OF PLAN.

  If the Plan is denied initial qualification upon timely application, it will
  be treated as void from the beginning. It will be terminated and all amounts
  contributed to the Plan, less expenses paid, shall be

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<PAGE>

returned to us within one year after the date of denial. If amounts have been
contributed by Employees, we shall refund to each Employee the amount made by
him or, if less, the amount then in his Account resulting from such amounts.
The Insurer and Trustee shall be discharged from all further obligations.

If the Plan fails to attain or retain qualification, it shall no longer
participate in this prototype plan and shall be considered an individually
designed plan.

ARTICLE XI
TOP-HEAVY PLAN REQUIREMENTS

SECTION 11.01 - APPLICATION.

The provisions of this article shall supersede all other provisions in the Plan
to the contrary.

For the purpose of applying the Top-heavy Plan requirements of this article,
all members of the Controlled Group shall be treated as one Employer. The terms
we, us, and our, as they are used in this article, shall be deemed to include
all members of the Controlled Group, unless the terms as used clearly indicate
only the Employer is meant.

The accrued benefit or account of a member which results from deductible
employee contributions shall not be included for any purpose under this
article.

The minimum vesting and contribution provisions of Sections 11.03 and 11.04
shall not apply to any Employee who is included in a group of Employees covered
by a collective bargaining agreement which the Secretary of Labor finds to be a
collective bargaining agreement between employee representatives and one or
more employers, including us, if there is evidence that retirement benefits
were the subject of good faith bargaining between such representatives. For
this purpose, the term "employee representatives" does not include any
organization more than half of whose members are employees who are owners,
officers, or executives.

SECTION 11.02 - DEFINITIONS.

For purposes of this article, the following terms are defined:

AGGREGATION GROUP means:

a)       each of our qualified plans in which a Key Employee is a member during
         the Plan Year containing the Determination Date (regardless of whether
         the plan has terminated) or one of the four preceding Plan Years,

b)       each of our other qualified plans which allows the plan(s) described
         in (a) above to meet the nondiscrimination requirement of Code Section
         401(a)(4) or the minimum coverage requirement of Code Section 410, and

c)       any of our other qualified plans not included in (a) or (b) above
         which we desire to include as part of the Aggregation Group. Such a
         qualified plan shall be included only if the Aggregation Group would
         continue to satisfy the requirements of Code Sections 401(a)(4) and
         410.

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<PAGE>

The plans in (a) and (b) above constitute the "required" Aggregation Group. The
plans in (a), (b), and (c) above constitute the "permissive" Aggregation Group.

COMPENSATION means compensation as defined in Item S(2) for purposes of Section
3.06. For purposes of determining who is a Key Employee in years beginning
before January 1, 1998, Compensation shall include, in addition to compensation
as defined in Item S(2) for purposes of Section 3.06, elective contributions.
Elective contributions are amounts excludible from the gross income of the
Employee under Code Sections 125, 402(e)(3), 402(h)(1)(B), or 403(b), and
contributed by us, at the Employee's election, to a Code Section 401(k)
arrangement, a simplified employee pension, cafeteria plan, or tax-sheltered
annuity. Elective contributions also include amounts deferred under a Code
Section 457 plan maintained by us.

DETERMINATION DATE means as to any plan, for any plan year subsequent to the
first plan year, the last day of the preceding plan year. For the first plan
year of the plan, the last day of that year.

KEY EMPLOYEE means any Employee or former Employee (and the Beneficiaries of
such Employee) who at any time during the determination period was:

a)       an officer of ours if such individual's annual Compensation exceeds 50
         percent of the dollar limitation under Code Section 415(b)(1)(A),

b)       an owner (or considered an owner under Code Section 318) of one of the
         ten largest interests in us if such individual's annual Compensation
         exceeds 100 percent of the dollar limitation under Code Section
         415(c)(1)(A),

c)       a 5-percent owner of us, or

d)       a 1-percent owner of us who has annual Compensation of more than
         $150,000.

The determination period is the Plan Year containing the Determination Date and
the four preceding Plan Years.

The determination of who is a Key Employee shall be made according to Code
Section 416(i)(1) and the regulations thereunder.

NON-KEY EMPLOYEE means any Employee who is not a Key Employee.

PRESENT VALUE means the present value of a member's accrued benefit under a
defined benefit plan based only on the interest and mortality rates specified
in Item S(6) of the Adoption Agreement - Standard or Item S(7) of the Adoption
Agreement - Nonstandard.

TOP-HEAVY PLAN means a plan which is top-heavy for any plan year beginning
after December 31, 1983. This Plan shall be top-heavy if any of the following
conditions exist:

a)       The Top-heavy Ratio for this Plan exceeds 60 percent and this Plan is
         not part of any required Aggregation Group or permissive Aggregation
         Group.

b)       This Plan is a part of a required Aggregation Group, but not part of a
         permissive Aggregation Group, and the Top-heavy Ratio for the required
         Aggregation Group exceeds 60 percent.

c)       This Plan is a part of a required Aggregation Group and part of a
         permissive Aggregation Group and the Top-heavy Ratio for the
         permissive Aggregation Group exceeds 60 percent.

TOP-HEAVY RATIO means:

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<PAGE>

a)       If we maintain one or more defined contribution plans (including any
         simplified employee pension plan) and we have not maintained any
         defined benefit plan which during the five-year period ending on the
         Determination Date(s) has or has had accrued benefits, the Top-heavy
         Ratio for this Plan alone or for the required or permissive
         Aggregation Group, as appropriate, is a fraction, the numerator of
         which is the sum of account balances of all Key Employees as of the
         Determination Date(s) (including any part of any account balance
         distributed in the five-year period ending on the Determination
         Date(s)), and the denominator of which is the sum of all account
         balances (including any part of any account balance distributed in the
         five-year period ending on the Determination Date(s)), both computed
         in accordance with Code Section 416 and the regulations thereunder.
         Both the numerator and denominator of the Top-heavy Ratio are
         increased to reflect any contribution not actually made as of the
         Determination Date, but which is required to be taken into account on
         that date under Code Section 416 and the regulations thereunder.

b)       If we maintain one or more defined contribution plans (including any
         simplified employee pension plan) and we maintain or have maintained
         one or more defined benefit plans which during the five- year period
         ending on the Determination Date(s) has or has had accrued benefits,
         the Top-heavy Ratio for the required or permissive Aggregation Group,
         as appropriate, is a fraction, the numerator of which is the sum of
         account balances under the aggregated defined contribution plan or
         plans of all Key Employees determined in accordance with (a) above,
         and the Present Value of accrued benefits under the aggregated defined
         benefit plan or plans for all Key Employees as of the Determination
         Date(s), and the denominator of which is the sum of the account
         balances under the aggregated defined contribution plan or plans for
         all members, determined in accordance with (a) above, and the Present
         Value of accrued benefits under the defined benefit plan or plans for
         all members as of the Determination Date(s), all determined in
         accordance with Code Section 416 and the regulations thereunder. The
         accrued benefits under a defined benefit plan in both the numerator
         and denominator of the Top-heavy Ratio are increased for any
         distribution of an accrued benefit made in the five-year period ending
         on the Determination Date.

c)       For purposes of (a) and (b) above, the value of account balances and
         the Present Value of accrued benefits shall be determined as of the
         most recent Valuation Date that falls within or ends with the 12-month
         period ending on the Determination Date, except as provided in Code
         Section 416 and the regulations thereunder for the first and second
         plan years of a defined benefit plan. The account balances and accrued
         benefits of a member (i) who is not a Key Employee but who was a Key
         Employee in a prior year or (ii) who has not been credited with at
         least one hour of service with any employer maintaining the plan at
         any time during the five-year period ending on the Determination Date
         will be disregarded. The calculation of the Top-heavy Ratio and the
         extent to which distributions, rollovers, and transfers are taken into
         account will be made in accordance with Code Section 416 and the
         regulations thereunder. Deductible employee contributions will not be
         taken into account for purposes of computing the Top-heavy Ratio. When
         aggregating plans, the value of account balances and accrued benefits
         will be calculated with reference to the Determination Dates that fall
         within the same calendar year.

         The accrued benefit of a member other than a Key Employee shall be
         determined under (i) the method, if any, that uniformly applies for
         accrual purposes under all defined benefit plans maintained by us, or
         (ii) if there is no such method, as if such benefit accrued not more
         rapidly than the slowest accrual rate permitted under the fractional
         rule of Code Section 411(b)(1)(C).

SECTION 11.03 - MODIFICATION OF VESTING REQUIREMENTS.

If a Member's Vesting Percentage is determined under the vesting schedule
selected in Item V(2), and such Vesting Percentage is not as great as the
Vesting Percentage would be if it were determined under a schedule permitted in
Code Section 416, the following shall apply. During any

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<PAGE>

Plan Year in which the Plan is a Top-heavy Plan, the Member's Vesting
Percentage shall be the greater of the Vesting Percentage determined under the
schedule selected in Item V(2) or,

a)       if the vesting schedule selected in Item V(2) provides for partial
         vesting between 0% and 100%, the schedule below.

<TABLE>
<CAPTION>
                                VESTING SERVICE       VESTING
                                 (whole years)       PERCENTAGE
                                <S>                  <C>

                                   Less than 2              0
                                        2                  20
                                        3                  40
                                        4                  60
                                        5                  80
                                    6 or more             100
</TABLE>

b)       if the vesting schedule selected in Item V(2) provides for only 0% or
         100% vesting, the schedule below.

<TABLE>
<CAPTION>
                                VESTING SERVICE       VESTING
                                 (whole years)       PERCENTAGE
                                <S>                  <C>

                                   Less than 3            0
                                    3 or more           100
</TABLE>

The applicable schedule above shall not apply to Members who are not credited
with an Hour of Service after the Plan first becomes a Top-heavy Plan. The
Vesting Percentage determined above applies to the portion of the Member's
Account which is multiplied by a Vesting Percentage to determine his Vested
Account, including benefits accrued before the effective date of Code Section
416 and benefits accrued before this Plan became a Top-heavy Plan.

If, in a later Plan Year, this Plan is not a Top-heavy Plan, a Member's Vesting
Percentage shall be determined according to the provisions of Item V. A
Member's Vesting Percentage determined under either Item V or the applicable
schedule above shall never be reduced and the election procedures of Section
10.01 shall apply when changing to or from the above schedule as though the
automatic change were the result of an amendment.

The part of the Member's Vested Account resulting from the minimum
contributions required pursuant to Section 11.04 (to the extent required to be
nonforfeitable under Code Section 416(b)) may not be forfeited under Code
Section 411(a)(3)(B) or (D).

SECTION 11.04 - MODIFICATION OF CONTRIBUTIONS.

During any Plan Year in which this Plan is a Top-heavy Plan, we shall make a
minimum contribution as of the last day of the Plan Year for each Non-key
Employee who is an Employee on the last day of the Plan Year and who was an
Active Member at any time during the Plan Year. A Non-key Employee is not
required to have a minimum number of Hours of Service or minimum amount of
Compensation in order to be entitled to this minimum. A Non-key Employee who
fails to be an Active Member merely because his Compensation is less than a
stated amount or merely because of a failure to make mandatory member
contributions or, in the case of a cash or deferred arrangement, elective
contributions shall be treated as if he were an Active Member. The minimum is
the lesser of (a) or (b) below:

a)   3 percent of such person's Compensation for such Plan Year.

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<PAGE>

b)       The "highest percentage" of Compensation for such Plan Year at which
         our Contributions are made for or allocated to any Key Employee. The
         highest percentage shall be determined by dividing our Contributions
         made for or allocated to each Key Employee during the Plan Year by the
         amount of his Compensation for such Plan Year, and selecting the
         greatest quotient (expressed as a percentage). To determine the
         highest percentage, all our defined contribution plans within the
         Aggregation Group shall be treated as one plan. The minimum shall be
         the amount in (a) above if this Plan and a defined benefit plan of
         ours are required to be included in the Aggregation Group and this
         Plan enables the defined benefit plan to meet the requirements of Code
         Section 401(a)(4) or 410.

For purposes of (a) and (b) above, Compensation shall be limited by Code
Section 401(a)(17).

If our contributions and allocations otherwise required under the defined
contribution plan(s) are at least equal to the minimum above, no additional
contribution shall be required. If our total contributions and allocations are
less than the minimum above, we shall contribute the difference for the Plan
Year.

The minimum contribution applies to all of our defined contribution plans in
the aggregate which are Top-heavy Plans. A minimum contribution under a profit
sharing plan shall be made without regard to whether or not we have profits.

To the extent a member covered under this Plan can be covered under any other
plan or plans of ours, we may provide in Item S(5) of the Adoption Agreement -
Standard or S(6) of the Adoption Agreement - Nonstandard that the minimum
contribution or benefit requirement applicable to Top-heavy Plans shall be made
in only one of the plans.

For purposes of this section, any employer contribution made according to a
salary reduction or similar arrangement and employer contributions which are
matching contributions, as defined in Code Section 401(m), shall not apply in
determining if the minimum contribution requirement has been met, but shall
apply in determining the minimum contribution required.

The requirements of this section shall be met without regard to any Social
Security contribution.

SECTION 11.05 - MODIFICATION OF CONTRIBUTION LIMITATION.

If the provisions of subparagraph (m) of Section 3.06 are applicable for any
Limitation Year during which this Plan is a Top-heavy Plan, the contribution
limitations shall be modified. The definitions of Defined Benefit Plan Fraction
and Defined Contribution Plan Fraction in Section 3.06 shall be modified by
substituting "100 percent" in lieu of "125 percent." In addition, an adjustment
shall be made to the numerator of the Defined Contribution Plan Fraction. The
adjustment is a reduction of that numerator similar to the modification of the
Defined Contribution Plan Fraction described in Section 3.06 and shall be made
with respect to the last Plan Year beginning before January 1, 1984.

The modifications in the paragraph above shall not apply with respect to a
Member so long as employer contributions, forfeitures, or nondeductible
employee contributions are not credited to his account under this or any of our
other defined contribution plans and benefits do not accrue for such Member
under our defined benefit plan(s), until the sum of his Defined Contribution
and Defined Benefit Plan Fractions is less than 1.0.

The modification of the contribution limitation shall not apply if both of the
following requirements are met:

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<PAGE>

a)       This Plan would not be a Top-heavy Plan if "90 percent" were
         substituted for "60 percent" in the definition of Top-heavy Plan.

b)       A Non-key Employee who is covered only under a defined benefit plan of
         ours, accrues a minimum benefit on, or adjusted to, a straight life
         basis equal to the lesser of (i) 3 percent of his average compensation
         multiplied by his years of service or (ii) 30 percent of his average
         compensation. Average compensation and years of service shall have the
         meaning set forth in such defined benefit plan for this purpose.

         The account of a Non-key Employee who is covered only under one or
         more defined contribution plans of ours, is credited with a minimum
         employer contribution under such plan(s) equal to 4 percent of the
         person's Compensation for each plan year in which the plan is a
         Top-heavy Plan.

         If a Non-key Employee is covered under both defined contribution and
         defined benefit plans of ours, (i) a minimum accrued benefit for such
         person equal to the amount determined above for a person who is
         covered only under a defined benefit plan is accrued in the defined
         benefit plan(s) or (ii) a minimum contribution equal to 7.5 percent of
         the person's Compensation for a plan year in which the plans are
         Top-heavy Plans will be credited to his account under the defined
         contribution plans.

If a member can be covered under this Plan and a defined benefit plan of ours,
we may provide in Item S(5) of the Adoption Agreement - Standard or S(6) of the
Adoption Agreement - Nonstandard for an increased minimum contribution or
benefit so that the modification of the contribution limitation provided in
this section shall not apply.

This section shall cease to apply effective as of the first Limitation Year
beginning on or after January 1, 2000.

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