Document:

Exhibit 4.2
                                                                     -----------

                                    Amendment
                        PCS U.S. Employees' Savings Plan
         PCS Nitrogen 401(k) Savings Plan for Bargaining Unit Employees
        White Springs Agricultural Chemicals, Inc. Savings and Investment
                    Plan for Collective Bargaining Employees

Whereas, PCS Administration (USA), Inc., PCS Nitrogen, Inc., and White Springs
Agricultural Chemicals, Inc. sponsor the PCS U.S. Employees Savings Plan, the
PCS U.S. 401(k) Savings Plan for Bargaining Unit Employees, and the White
Springs Agricultural Chemicals, Inc. Savings and Investment Plan for Collective
Bargaining Employees ("Plans"), which are qualified plans pursuant to section
401(a) of the Internal Revenue Code; and

Whereas, each such plan authorizes its employee benefits committee to adopt
certain amendments without the approval of plan sponsor;

Now, therefore, resolved that each such plan is amended by adding the following
Appendix:

"Appendix. 1. Employee Stock Ownership Plan

1.1 The Plan
This Appendix shall be effective as soon as administratively practicable after
September 26, 2001 and after the completion of all required filings, notices,
and approvals under the securities law of the United States and other applicable
laws. Accounts shall be established for each Participant who has amounts
allocable to the Company Stock Fund consisting of an account that is designated
as a stock bonus plan within the meaning of Code section 401(a)(23) and as an
employee stock ownership plan ("ESOP") within the meaning of Code section
4975(e)(7) and an account consisting of amounts not allocable to such stock
bonus plan. The provisions of this Appendix shall apply to the ESOP.

2.1 Definitions
(a)   Company. The term "Company" means the Potash Corporation of Saskatchewan.

(b)   Company Stock. The term "Company Stock" means common stock of the Company
      that is Publicly Traded Stock.

(c)   Disqualified Person. The term "Disqualified Person" has the meaning given
      such term by Code section 4975(e)(2).

(d)   ESOP. Unless the context indicates otherwise, the term "ESOP" means the
      portion of the Plan that is comprised of the ESOP Accounts of all
      Participants.

(e)   ESOP Account. The term "ESOP Account" means the portion of a Participant's
      Account invested in the Company Stock Fund and allocable to the account
      designated as the ESOP Account.

(f)   Non-ESOP Account. The term "Non-ESOP Account" means the portion of a
      Participant's Account that is not allocable to the ESOP Account.

(g)   Participant. The term "Participant" means an individual who has amounts
      credited to the ESOP Account.

(h)   Publicly Traded Stock. The term "Publicly Traded Stock" means stock that
      is listed on a national securities exchange registered under section 6 of
      the Securities Exchange Act of 1934 or that is quoted on a system
      sponsored by national securities association registered under section
      15A(b) of such Act.

3.1 ESOP Investments and Loans
(a)   Company Stock. The ESOP shall be invested primarily in Company Stock.

(b)   Funding. Except as provided by Committee rule, no contributions may be
      made directly to the ESOP. Amounts credited to a Participant's ESOP
      Account shall be those amounts in the Company Stock Fund that are
      allocable to the Participant immediately before the establishment of the
      ESOP, adjusted by amounts transferred to and from the ESOP Account, and by
      the amount of the distributions, earnings and losses attributable to the
      ESOP Account. Contributions made to the Non-ESOP Account during the Plan
      Year and invested in the Company Stock Fund shall be transferred by the
      Plan to the ESOP Account during or after the Plan Year as prescribed by
      Committee rules.

(c)   ESOP Loans Prohibited. The ESOP may not borrow funds, directly or
      indirectly, to acquire Company Stock.

(d)   Acquisition and Disposition of Employer Securities.

      (1) General. The Trust may purchase and sell Company Stock only at its
          fair market value. The Committee may direct the Trustee to buy Company
          Stock from, or sell Company Stock to, any person, subject to paragraph
          (2).

      (2) Transactions with Disqualified Persons. No commission may be charged
          in a transaction involving Company Stock between the Trust and a
          Disqualified Person and such a transaction shall be for adequate
          consideration (as defined in ERISA section 3(18)).

4.1 Election to Distribute or Reinvest Dividends on Company Stock
Effective January 1, 2002, in the case of a dividend payable on Company Stock
allocated to a Participant's (or Beneficiary's) ESOP Account and held by the
ESOP on the record date for such dividend, pursuant to Committee rules, the
dividend may--

(a)   be paid directly in cash to the Participant (or the Beneficiary),

(b)   be paid to the ESOP and distributed in cash to the Participant not later
      than 90 days after the close of the Plan Year in which paid, or

(c)   at the election of the Participant--

      (1) be payable as provided in subsections (a) or (b), or

      (2) be paid to the ESOP and reinvested in the Company Stock Fund and
          credited to the Participant's ESOP Account.

A distribution of a dividend to a Participant may be made pursuant to this
section notwithstanding other provisions to the contrary. A dividend
distribution shall be treated as made under a separate contract for the purposes
of Code section 72.

5.1 Participant Diversification of Investments
(a)   Protected Right of Qualified Participants to Diversify. This section shall
      supersede other provisions of the Plan to the extent (if any) that they
      would limit the rights of a Qualified Participant as described in this
      paragraph.

(b)   Definitions. For the purpose of this section, the following terms shall
      have the respective meanings set forth below:

      (1) Qualified Election Period. The term "Qualified Election Period" means
          the six-Plan-Year period beginning with the first Plan Year in which
          an Employee becomes a Qualified Participant.

      (2) Qualified Participant. The term "Qualified Participant" means a
          Participant who has attained age 55 and who has completed at least ten
          years of participation in the Plan (or a predecessor plan).

(c)   Alternative Investment Funds. A Qualified Participant shall be permitted
      to direct the Plan to transfer to an alternative investment fund (not
      invested in Company Stock) up to 25 percent of the value of the
      Participant's ESOP Account. The direction shall be made within 90 days
      after the last day of each Plan Year during the Participant's Qualified
      Election Period. Within 90 days after the close of the last Plan Year in
      the Participant's Qualified Election Period, a Qualified Participant may
      direct the Plan as to the investment of 50 percent of the ESOP Account.

      The Participant's direction shall be provided to the Committee in writing;
      may be revoked or modified within the applicable 90-day period; and shall
      be effective no later than 180 days after the close of the Plan Year to
      which the direction applies.

6.1 Voting and Tender Offer Decisions
(a)   Participant Voting Direction. A Participant (or, in the event of the
      Participant's death, the Participant's beneficiary) shall have the right
      to direct the Trustee as to the manner in which shares of Company Stock
      allocated to such Participant's ESOP Account are to be voted on each
      matter brought before an annual or special stockholders' meeting of the
      Company.

      (1) Participant Information. Before a stockholder meeting, the Committee
          shall furnish to a Participant (or Beneficiary) a copy of the proxy
          solicitation material, together with a form requesting confidential
          directions on how such shares of Company Stock allocated to such
          Participant's ESOP Account shall be voted on each such matter.

      (2) Trustee Action. Upon timely receipt of a Participant's voting
          directions, the Trustee shall vote as directed the number of shares
          (including fractional shares) of Company Stock allocated to such
          Participant's ESOP Account. The Trustee shall hold the Participant
          instructions in strict confidence and may not divulge or release the
          instructions to any person, including officers or Employees of the
          Company. Except as provided by law, the Trustee may not vote shares of
          Company Stock allocated to Participants' ESOP Accounts for which it
          has not received direction.

(b)   Tender Offer Direction. Each Participant (or, in the event of the
      Participant's death, the Participant's Beneficiary) shall have the right,
      to the extent of the number of shares of Company Stock allocated to such
      Participant's ESOP Account, to direct the Trustee in writing as to the
      manner in which to respond to a tender or exchange offer with respect to
      shares of Company Stock.

      (1) Participant Information. The Committee shall use its best efforts to
          timely distribute to each Participant (or Beneficiary) such
          information as will be distributed to stockholders of the Company in
          connection with a tender or exchange offer.

      (2) Trustee Action. Upon timely receipt of such instructions, the Trustee
          shall respond as instructed with respect to shares of Company Stock
          allocated to such Participant's ESOP Account. A Participant's
          instructions to the Trustee shall be held by the Trustee in strict
          confidence and shall not be divulged or released to any person,
          including officers or Employees of the Company. Except as provided by
          law, if the Trustee does not receive timely instruction from a
          Participant (or Beneficiary) as to the manner in which to respond to
          such a tender or exchange offer, the Trustee shall not tender or
          exchange any shares of Company Stock for which the Participant has the
          right of direction.

(c)   Named Fiduciary. For the purpose of this section, each Participant (or, in
      the event of the Participant's death, the Participant's Beneficiary) is,
      hereby designated a "named fiduciary" within the meaning of ERISA section
      403(a)(1).

7.1 Distributions
(a)   Right to Receive Distribution in Company Stock. A Participant who is
      entitled to a distribution from his or her ESOP Account has the right to
      demand that the distribution be made in shares of the Company Stock. In
      the case of amounts that are diversified pursuant to section 5.1 of this
      Appendix, the preceding sentence shall apply only to amounts that are
      diversified in excess of the minimum amounts that are required to be
      available for diversification pursuant to such section.

(b)   Commencement. A Participant is entitled to a distribution from the ESOP
      Account at the time prescribed by the Plan (but no later than the time
      prescribed by Code section 409(o)).

(c)   Normal Form of Payment. If a Participant is entitled to a distribution
      from the ESOP Account, unless the Participant elects otherwise, the ESOP
      Account shall be distributed in substantially equal periodic payments (but
      not less frequently than annually) over a period not longer than the
      greater of--

      (1) five years, or

      (2) in the case of a Participant with an ESOP Account balance in excess of
          $500,000, five years plus one additional year (but not more than five
          additional years) for each $100,000 or fraction thereof by which such
          balance exceeds $500,000.

      The dollar amounts specified in paragraph (2) shall be adjusted for
      changes in the cost of living as prescribed by the Internal Revenue
      Service.

8.1 Nonpublicly Traded Stock
This section shall apply if Company Stock ceases to be Publicly Traded Stock or
becomes subject to substantial restrictions.

(a)   Acquisition and Disposition of Stock. The Trust shall purchase and sell
      nonpublicly traded Company Stock at its fair market value. The Committee
      shall determine the fair market value of Company Stock based upon the
      value determined by an independent appraiser within the meaning of Code
      section 401(a)(28)(C).

(b)   Participant Put Option.

      (1) When Required. If a Participant receives a distribution of Company
          Stock and either--

          (A) the Company Stock is not Publicly Traded Stock, or

          (B) the Company Stock is subject to a trading limitation under federal
              or state securities law, or regulations thereunder, or an
              agreement which would make the Company Stock not as freely
              tradable as stock not subject to such limitation,

          then the Company Stock distributed to the Participant (or Beneficiary)
          must be subject to a put option as described in this subsection that
          permits the holder of the put to require the Company to repurchase the
          Company Stock.

      (2) Holder of Put. The put option shall be exercisable by the Participant
          or the Beneficiary, by the donees of either, or by a person (including
          an estate or its distributee) to whom the Company Stock passes by
          reason of the death of the Participant or the Beneficiary.

      (3) Responsibility for Put. The holder of the put option shall be entitled
          to put the Company Stock to the Company. The Committee, however, shall
          have the authority to assume the rights and obligations of the Company
          at the time the put option is exercised by directing the Trustee to
          repurchase the Company Stock. Under no circumstances may the put
          option bind the Plan. If it is known that federal or state law will be
          violated by the Company's honoring the put option, the put option must
          permit the Company Stock to be put, in a manner consistent with such
          law, to a third party (for example, an affiliate of the Company or a
          shareholder other than the Plan) that has, and is expected to continue
          to have, a substantial net worth.

      (4) Duration of Put. The holder of the put option shall be entitled to
          exercise the option at any time during two option periods. The first
          option period shall be the 60-day period commencing on the date of the
          distribution of the Company Stock, and if the option is not exercised
          during that period, a second 60-day period shall commence in the
          following Plan Year pursuant to Treasury regulations. The period
          during which a put option is exercisable does not include any time
          when a holder of the option is unable to exercise it because the party
          bound by the put option is prohibited from honoring it by applicable
          federal or state law.

      (5) Manner of Exercise. A put option is exercised by the holder notifying
          the Company in writing that the option is being exercised.

      (6) Price. The exercise price for a put option shall be the fair market
          value of the Company Stock as determined by an independent appraiser
          within the meaning of Code section 401(a)(28)(C).

      (7) Payment Terms and Restrictions. The terms of payment for the sale of
          Company Stock pursuant to a put option shall be as provided in the put
          and may be either paid in a lump sum or in installments as provided by
          the Committee.

          (A) If Lump Sum Distribution Made. If the Company is required to
              repurchase Company Stock that was distributed to the Participant
              as a lump sum distribution of the Participant's entire account
              balance, the requirement of this subsection shall be treated as
              met if--

              (i)   the amount to be paid for the Company Stock is paid in
                    substantially equal periodic payments (not less frequently
                    than annually),

              (ii)  the payments are made over a period beginning not later than
                    30 days after the exercise of the put option described in
                    paragraph (4) and not exceeding five years, and

              (iii) there is adequate security provided and reasonable interest
                    paid on the unpaid amounts referred to in clause (i).

          (B) If Installment Payments Made. If the Company is required to
              repurchase Company Stock that was distributed to the Participant
              in installments, the requirement of this subsection shall be
              treated as met if the amount to be paid for the Company Stock is
              paid not later than 30 days after the exercise of the put option
              described in paragraph (4).

      (8) Nonterminable Right. The provisions of this subsection shall continue
          to apply even if the ESOP ceases to be an ESOP within the meaning of
          Code section 4975(e)(7).

9.1 Disaggregation--Discrimination Testing
(a)   Direct Contributions to ESOP. This subsection applies only to the extent
      that the Committee rules allow contributions to be made directly to the
      ESOP (as opposed to prior contributions and earnings transferred to the
      ESOP Account from the Non-ESOP Account.

      If Before-Tax Contributions are subject to testing under the actual
      deferral percentage test of section 401(k), the test shall be applied
      separately to the Before-Tax Contributions paid directly to the ESOP
      Account and to the Before-Tax Contributions paid directly to the Non-ESOP
      Account. If After-Tax Contributions or Employer Matching Contributions are
      subject to the actual contributions percentage test of Code section
      401(m), the test shall be applied separately to such contributions paid
      directly to the ESOP Account and the contributions paid directly to the
      Non-ESOP Account.

(b)   Transferred Amounts. Contributions made directly to the Non-ESOP Account
      and then transferred to the ESOP Account shall not be subject to the
      separate testing rules under subsection (a).

10.1 Offset of Pension Benefit
Amounts credited to a Participant's ESOP Account may not be taken into account
in determining the Participant's benefit under any defined benefit pension plan
qualified under Code section 401(a)."

                               * * * * * * * * * *

The Employee Benefits Committee of the above-mentioned employee benefits plans
has caused this instrument to be executed by the Chairman of its Employee
Benefits Committee effective as indicated above.

                            By:  /s/ Jane Irwin
                                 ----------------------------------------------
                                   Chair, Employee Benefits Committee

                            Date: 2/05/02
                                  ---------------------------------------------Exhibit 4.3
                                                                     -----------

                                  AMENDMENT 3
                        PCS U.S. EMPLOYEES' SAVINGS PLAN

         THIS AMENDMENT, made and entered into this ____ day of February, 2002,
and effective as set forth herein, by PCS Administration (USA), Inc. (the
"Sponsor");

                                   WITNESSETH:

         WHEREAS, the Sponsor has previously adopted the PCS U.S. Employees'
Savings Plan (the "Plan") for the benefit of its eligible employees and the
eligible employees of Affiliated Employers, as last amended and restated
effective January 1, 1999, except where otherwise stated;

          WHEREAS, pursuant to Section 12.1 of the Plan, the Sponsor reserves
the right to amend or modify the Plan at any time;

         WHEREAS, pursuant to Section 12.3 of the Plan, the Sponsor has
authorized its employee benefits committee to amend the Plan if certain
conditions are met, all of which are present here; and

         WHEREAS, a favorable letter of determination with respect to the
tax-qualified status of the Plan, as amended and restated, was issued by the
Internal Revenue Service on November 13, 2001, subject to the adoption of
certain amendments required by the Internal Revenue Service with respect to the
Plan;

         WHEREAS, in order to rely on the favorable letter of determination
issued by the Internal Revenue Service on November 13, 2001, it has become
necessary to amend the Plan as required by the Internal Revenue Service, which
amendment has been approved by the Internal Revenue Service.

         NOW, THEREFORE, in consideration of the premises herein contained, the
Plan is hereby amended as follows:

         1. Section 1.1 of the Plan is hereby amended by adding the following to
the end of the Section:

         "The Plan is hereby amended and restated in its entirety effective as
         of January 1, 1999, except where otherwise stated. The family member
         aggregation rules formerly found in the Plan have been removed
         effective January 1, 1997.

         The rights of any person who terminates employment, including his
         eligibility for benefits, if any, and the time and form in which
         benefits will be paid, shall be determined solely under the terms of
         the Plan as in effect on the date of such person's termination of
         employment as determined by the Committee."

         2. Subsection 2.1(k)(2) of the Plan is hereby amended by adding the
following to the end of the subsection:

         "For this purpose, base pay means the base rate of pay on an hourly or
         salaried basis, as applicable, to an Employee by or on behalf of an
         Employer while a Participant (including any amounts which would have
         been paid to such individual if he had not been subject to a
         Compensation Reduction Agreement) for services rendered to the
         Employer, excluding all forms of additional pay such as special pay,
         deferred compensation, bonuses, overtime pay, shift differential,
         incentive compensation, severance pay, retainers or fees under
         contract, commissions and the Employer's cost for (or amounts received
         under) any public or private employee benefit plan including this Plan,
         under rules or practices uniformly and consistently applied to all
         Employees similarly situated."

         3. Section 2.1(k)(3) is amended by deleting the section in its entirety
and inserting in lieu thereof the following:

         "(3) Elective Contributions. Compensation shall include elective
         contributions paid under a Compensation Reduction Agreement or similar
         agreement pursuant to Code sections 125 or 401(k), or, effective for
         plan years beginning after December 31, 1997, Code section 132(f)(4)."

         4. Section 2.1(x)(2) of the Plan shall be amended by deleting that
section in its entirety and substituting in lieu thereof the following:

         "(2) for the preceding Plan Year, had Compensation from the Employer
         and Affiliates in excess of $80,000 (as adjusted for changes in the
         cost of living)."

         5. Section 2.1(bb)(1) of the Plan is hereby amended by deleting the
first paragraph of the section in its entirety and inserting in lieu thereof the
following:

          "(1) In General. Effective as of January 1, 1997, `Leased Employee'
          means a person who is not a common law Employee of an Employer or an
          Affiliate, but who provides services to an Employer or an Affiliate
          (`Recipient') and--"

         6. Section 3.2(b) of the Plan is hereby amended by deleting the
subsection in its entirety and inserting in lieu thereof the following:

            "(b) Cancellation of Eligibility Service and Reemployment. An
                 Employee's Eligibility Service will be canceled if he or she
                 incurs a `one-year break in service.' For the purpose of
                 this subsection, a one-year break in service will occur if
                 an Employee is credited with less than 501 hours of service
                 in a twelve consecutive month period. The twelve-consecutive
                 month period is the same twelve consecutive month period for
                 which the Plan measures service for the eligibility
                 computation period. If the Employee who has incurred a
                 one-year break in service returns to employment with an
                 Employer or an Affiliate, the Employee will be credited with
                 his or her prior Eligibility Service effective as of the
                 first Hour of Service following reemployment unless (1) at
                 the time the Employee terminated employment, the Employee
                 did not have a vested interest in any portion of the
                 Employer Contributions Account and (2) the number of the
                 Employee's one-year breaks in service equals or exceeds the
                 greater of five or the number of his or her years of
                 credited Eligibility Service at termination of employment.
                 If a rehired Employee is not recredited with his or her
                 prior years of Eligibility Service, the Employee will be
                 treated as a new Employee."

         7. Section 3.2 of the Plan is hereby amended by adding the following
new subsection 3.2(c) which shall read as follows:

            "(c) Maternity/Paternity Leave. In the case of an Employee who is
                 absent from work for maternity or paternity reasons, the
                 twelve-consecutive month period beginning on the first
                 anniversary of the first date of such absence shall not
                 constitute a one-year break in service. The break in service
                 shall begin to be measured from the second anniversary of
                 the date such maternity or paternity leave began. For
                 purposes of this Section, an absence from work for maternity
                 or paternity reasons means an absence (1) by reason of the
                 pregnancy of the Employee, (2) by reason of the birth of a
                 child of the Employee, (3) by reason of the placement of a
                 child with the Employee in connection with the adoption of
                 such child by such individual, or (4) for purposes of caring
                 for such child for a period beginning immediately following
                 such birth or placement."

         8. Subsection 4.1(b) of the Plan is hereby amended by adding the
following as the third sentence of the subsection:

         "The Employer shall contribute to the Plan on behalf of the Participant
         an amount equal to 100 percent of the amount of the reduction in
         Compensation pursuant to this paragraph."

         9. Subsection 4.2(a) of the Plan is hereby amended by deleting the
third sentence of the subsection in its entirety and inserting in lieu thereof
the following:

         "The Employer shall contribute to the Plan on behalf of the Participant
         an amount equal to 100 percent of the amount of the reduction in
         Compensation pursuant to this paragraph."

         10. Subsection 4.2(b) of the Plan is hereby amended by adding the
following as the third sentence of the subsection:

         "The Employer shall contribute to the Plan on behalf of the Participant
         an amount equal to 100 percent of the amount of the reduction in
         Compensation pursuant to this paragraph."

         11. Section 4.8(b) of the Plan is hereby amended by deleting in its
entirety the paragraph immediately following paragraph (2) of the section and
inserting in lieu thereof the following:

         "Such ratios and the Actual Contribution Percentage for each group
         shall be calculated to the nearest one-hundredth of 1 percent of an
         Eligible Employee's Compensation, and shall be calculated by taking
         into account all Eligible Employees."

         12. Subsection 4.8(b) of the Plan is hereby amended by adding the
following to the end of the subsection:

         "In the event that this Plan satisfies the requirements of sections
         410(b) and 401(a)(4) of the Code only if aggregated with one or more
         other plans, or if one or more other plans satisfy the requirements of
         sections 410(b) and 401(a)(4) of the Code only if aggregated with this
         Plan, then the contribution percentages of Participants shall be
         determined as if all such plans were a single plan."

         13. Subject to approval by the Internal Revenue Service, subsection
4.8(d) shall be amended by adding a new subsection 4.8(d)(3) which shall read as
follows:

         "(3) To determine the amount of the corrective distribution required
         under this Section, the Committee must calculate the allocable income
         for the Plan Year in which the excess contributions arose. `Allocable
         income' means net income or net loss. To calculate allocable income for
         the Plan Year, the Committee will use a uniform and nondiscriminatory
         method which reasonably reflects the manner used by the Plan to
         allocate income to Participants' Accounts."

         14. Section 4.9(a) of the Plan is hereby amended by deleting the first
paragraph of the section in its entirety and inserting in lieu thereof the
following:

             "(a) General Limitation. For each Limitation Year beginning after
                  December 31, 1994, the Annual Addition (as defined in
                  subsection (c) below) for a Participant shall not exceed the
                  lesser of--"

         15. Subsection 6.1(a) of the Plan is hereby amended by deleting the
first paragraph of the subsection in its entirety and inserting in lieu thereof
the following:

             "(a) In General. Except as otherwise provided in this section, a
                  Participant who terminates employment with all Employers and
                  Affiliates or ceases active employment on account of a
                  Disability may receive a distribution of the balance
                  credited to his Account in one of the forms of payment
                  listed in section 6.3. A Participant's vested balance
                  credited to his Account shall be distributed to him no later
                  than 60 days after the close of the Plan Year in which
                  occurs the latest of his Normal Retirement Date, the tenth
                  anniversary of the year in which he commenced participation
                  in the Plan, or the date of his termination of employment,
                  unless the Participant affirmatively elects to delay
                  distribution as provided in paragraph (b)(1) below. A
                  Participant who attains age 70-1/2 must start benefit
                  payments no later than the Required Beginning Date as
                  defined below."

         16. Section 6.2 of the Plan is hereby renamed "Distributions Upon Death
of Participant."

         17. Subsection 6.2(a) of the Plan is hereby amended by adding the
following as the second paragraph of the subsection:

         "In the event of the death of a Participant after distribution payments
         have commenced (or the death of his spouse if distribution has
         commenced to such spouse), the Participant's remaining Account must be
         distributed to the Participant's Beneficiaries at least as rapidly as
         under the method of distribution that was in effect at the date of his
         death."

         18. Subsection 6.2(a) of the Plan is hereby further amended by adding
the following to the end of the subsection:

         "All distributions required under this Section 6.2 shall be determined
         and made in accordance with the regulations under section 401(a)(9) of
         the Code, including the minimum distribution incidental benefit
         requirement of Treasury Regulation 1.401(a)(9)-2."

         19. Subsection 6.2(c)(2) of the Plan is hereby amended by deleting the
first sentence of the subsection in its entirety and inserting in lieu thereof
the following:

         "The Participant may reject the Preretirement Spouse's Annuity by
         designating a nonspouse Beneficiary in writing and may revoke such
         rejection by written notice at any time and any number of times during
         the election period."

         20. Subsection 6.3(b)(6) of the Plan is hereby amended by deleting the
subsection in its entirety and inserting in lieu thereof the following:

         "(6) Joint and Spouse's Annuity Option. An immediate annuity contract
             that is a Joint and Survivor Annuity where the Beneficiary is the
             spouse to whom the Participant was married at the Annuity Starting
             Date."

         21. Subsection 6.4(a)(1) of the Plan is hereby amended by adding the
following to the end of the subsection:

         "A revocation of a prior waiver may be made by a Participant without
         the consent of the spouse at any time before the commencement of
         benefits. The number of revocations shall not be limited. No consent
         obtained under this provision shall be valid unless the Participant has
         received notice as provided in subsection 6.4(d) below."

         22. Subsection 11.1(b) of the Plan is hereby amended by adding a new
subsection 11.1(b)(3) which shall read as follows:

         "(3) Solely for the purpose of determining if the Plan, or any other
             plan included in an Aggregation Group of which this Plan is a part,
             is top-heavy, the accrued benefit of an Employee other than a Key
             Employee, shall be determined (a) under the method, if any, that
             uniformly applies for accrual purposes under all plans maintained
             by the Employer, or if there is no such method, then (b) as if such
             benefit accrued not more rapidly than the slowest accrual rate
             permitted under the fractional accrual rule of section 411(b)(1)(C)
            of the Code."

         23. Subsection 11.4(a) of the Plan is hereby amended by deleting the
subsection in its entirety and inserting in lieu thereof the following:

         "(a) General. For Limitation Years beginning before 2000, if the Plan
             is determined to be top-heavy for a Plan Year, sections 4.9(b)(2)
             (A) and 4.9(b)(3)(A) shall be applied by substituting `l.0' for
             `1.25' in determining a Participant's Defined Benefit Fraction and
             Defined Contribution Fraction."

         IN WITNESS WHEREOF, the Sponsor has caused this Amendment to be
executed by its duly authorized officers and its corporate seal to be hereunto
affixed, all as of the day and year first above written.

                                         PCS ADMINISTRATION (USA), INC.

                                         By: /s/ Jane Irwin
                                            -----------------------------
                                            Name:  Jane Irwin
                                            Title: Chair, Employee Benefits
                                                   Committee

                                       Date: 2/04/02
                                            -----------------------------

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00070-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00070-of-00352.parquet"}]]