Document:

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                                  EXHIBIT 10.2

                                CITIZENS BANCORP
                              1998 STOCK BONUS PLAN

      1. Purpose. The purpose of this 1998 Stock Bonus Plan (the "Plan") is to
enable Citizens Bancorp (the "Company") to attract and retain experienced and
able employees of the Company and to provide an incentive to these individuals
to exert their best efforts for the Company and its shareholders.

      2. Grants of Stock Bonuses. The Board of Directors of the Company (the
"Board") is authorized to make of grants of the common stock ("Stock") of the
Company as bonuses. Such grants shall be made subject to the conditions and
restrictions set forth in the Plan.

      3. Administration.

      3.1 Board of Directors. The Board shall administer the Plan, and shall
determine and designate the persons to whom grants shall be made and the
amounts, terms and conditions of such grants. Subject to the provisions of the
Plan, the Board may adopt or amend rules and regulations for the administration
of the Plan. The interpretation and construction of the Plan by the Board shall
be final and conclusive. The Board may delegate to a committee of the Board
authority to administer the Plan; provided, that only the Board, and not a
committee, may amend or terminate the Plan as provided elsewhere herein.

      3.2 Employee Participation. No employee of the Company who receives a
stock bonus under the Plan shall participate in any decisions of the Board with
respect to the grant of the stock bonus to that employee.

      4. Eligibility. Grants may be made under the Plan to employees of the
Company whom the Board believes have made or will make an essential contribution
to the Company; provided, however, that directors of the Company, except for
directors who are also employees of the Company, are not eligible for grants of
stock bonuses under the Plan.

      5. Shares Subject to the Plan. The total number of shares of Stock that
may be issued as stock bonuses shall at no time exceed in the aggregate one
percent (1%) of the issued and outstanding Stock of the Company. If Stock
awarded as a bonus under the Plan is forfeited to the Company or repurchased by
the Company pursuant to applicable restrictions, the number of shares forfeited
or repurchased shall again be available under the Plan. Stock issued under the
Plan may be subject to such restrictions on transfer, repurchase rights, or
other restrictions as are determined by the Board. The certificates representing
such Stock shall include language stating such restrictions as determined by the
Board.

      6. Effective Date and Duration of Plan.

      6.1 Effective Date. The Plan shall become effective (the "Effective Date")
upon the approval of a resolution by a majority of the shareholders of the
Company ratifying the adoption of the Plan by the Board. Grants may be made
under the Plan at any time after the Effective Date and before termination of
the Plan.

      6.2 Duration of the Plan. The Plan shall continue in effect until Stock
has been awarded as bonuses covering all shares subject to the Plan under
paragraph 5 (subject to any adjustments under paragraph 8. The Board may suspend
or terminate the Plan at any time. Termination shall not affect any right of the
Company to repurchase shares or the forfeitability of shares issued under the
Plan.

      7. Stock Bonus Provisions.

      7.1 Power of Board of Directors. The Board may, from time to time, make
grants of Stock as bonuses under the Plan in its sole discretion. The Board
shall specify the action taken with respect to each person granted a Stock bonus
under the Plan. All such grants are subject to the restrictions described
elsewhere in the Plan.

      7.2 Stock Bonuses. Stock bonuses shall be subject to the terms, conditions
and restrictions determined by the Board at the time of the award. The Board may
require the recipient to sign an agreement as a condition of the award
containing such terms, conditions, representations and warranties as the Board
may require. The Board may not require the recipient to pay any money
consideration for the bonus; provided, that the Company may require the
recipient to pay to the Company amounts necessary to satisfy applicable federal,
state, or local tax withholding requirements prior to the issuance of Stock
through the delivery of certificates or otherwise. The recipient of a stock
bonus shall be solely responsible for payment of federal income taxes and other
taxes for which the recipient is liable as a result of the stock bonus.

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      8. Adjustments. If the Board determines that an adjustment in the number
of shares of Stock subject to outstanding non-vested grants of bonuses is
required in order to prevent the dilution or enlargement of the benefits, or
potential benefits, which the Board intended to be made available under the
Plan, the Board may make such adjustments as it deems equitable. Any such
adjustments made by the Board shall be final. Examples of events which may
require an adjustment include, without limitation,: (i) the issuance of a stock
dividend; (ii) a stock split or reverse stock split; and (iii) a
recapitalization, reorganization, merger, consolidation, merger, split-up,
spin-off, combination, repurchase, exchange of shares or other corporate
transaction or event involving or affecting the Stock. The adjustments which the
Board may make include, without limitation: (i) adjusting the number or
percentage of shares of Stock with respect to which grants may be made; (ii)
adjusting the number of shares of Stock subject to outstanding awards; and (iii)
where appropriate, providing for a cash payment to the holder of an outstanding
grant.

      9. Change of Control. Notwithstanding any other provision of the Plan or
of the terms of a specific grant to the contrary, on the effective date of any
Change of Control of the Company: (i) any grant of a Stock bonus under the Plan
which is not vested shall vest immediately and fully, and (ii) a Stock bonus
granted through an unsecured promise to issue Stock in installments shall be
deemed accelerated and the grantee shall be entitled immediately to the unissued
portion of the grant. As used herein, "Change of Control" means (i) the
acquisition of twenty-five percent (25%) or more of the voting securities of the
Company by any person, or persons acting as a group within the meaning of
Section 13(d) of the Securities Exchange Act of 1934, or (ii) any such
acquisition of a percentage between ten percent (10%) and twenty-five percent
(25%) of such voting securities if any of the Board, the Comptroller of the
Currency, the Federal Deposit Insurance Corporation or the Federal Reserve Bank
have made a determination that such acquisition constitutes or will constitute
control of the Company. The term "person" means an individual, corporation,
bank, bank holding company, or other entity, but excludes any employee stock
ownership plan established for the benefit of employees of the Company or any of
its subsidiaries or other affiliates.

      10. Amendment of Plan. The Board may at any time amend the Plan to comply
with changes in the law or for any other reason. Amendments to the Plan shall
not be submitted to the shareholders of the Company for approval except at the
discretion of the Board, unless applicable law requires shareholder approval of
the amendment or amendments. The Board may amend the Plan to provide for (a) an
increase the total number of shares that may be issued under the Plan, and (b) a
change in the class of persons eligible to receive grants under the Plan.

      11. Approvals. The obligations of the Company under the Plan may be
subject to the approval of state and federal authorities or agencies with
jurisdiction in the matter. The Company will use its best efforts to take steps
required by state or federal law or applicable regulations in connection with
any grants made under the Plan. The Company shall not be obligated to issue or
deliver shares of Stock under the Plan if the Company is advised by legal
counsel that doing so would violate applicable state or federal laws.

      12. Employment Rights. Nothing in the Plan or any grant pursuant to the
Plan shall confer on a Company employee any right to be continued in the
employment of the Company, or shall interfere in any way with the right of the
Company to terminate such employee's employment at any time, with or without
cause.

      13. Rights as a Shareholder. A recipient of Stock awarded as a bonus shall
have no rights as a shareholder with respect to any shares covered by any bonus
award until the date of issue of a stock certificate to him or her for such
shares. Except as otherwise provided in the Plan, no adjustment shall be made
for dividends or other rights for which the record date is prior to the date of
such stock certificate.

      14. Definitions. As used herein, (i) "Company" includes any parent
corporation, subsidiaries and other affiliates of the Company, and (ii) "Board"
includes any committee of the Board of Directors of the Company established to
administer the Plan.

                      Date of Adoption: November 17, 1998.

                                       2<PAGE>
                                                                    Exhibit 10.1

                                                                  EXECUTION COPY

                                 AMENDMENT NO. 3
                                       TO
                         RECEIVABLES PURCHASE AGREEMENT

            THIS AMENDMENT NO. 3 TO RECEIVABLES PURCHASE AGREEMENT dated as of
March 22, 2005 (this "Amendment") is entered into among AVISTA RECEIVABLES CORP.
(the "Seller"), AVISTA CORPORATION (the "Servicer"), RANGER FUNDING COMPANY LLC
(formerly known as Receivables Capital Company LLC) (the "Conduit Purchaser")
and Bank of America, N.A., as "Committed Purchaser" (in such capacity, the
"Committed Purchaser") and as "Administrator" (in such capacity, the
"Administrator") under the Receivables Purchase Agreement defined below.
Capitalized terms used herein but not defined herein shall have the meanings
provided in such Receivables Purchase Agreement.

                               W I T N E S S E T H

            WHEREAS, the Seller, the Servicer, the Conduit Purchaser, the
Committed Purchaser and the Administrator are parties to that certain
Receivables Purchase Agreement dated as of May 29, 2002 (as amended, restated,
supplemented or otherwise modified from time to time, the "Receivables Purchase
Agreement");

            WHEREAS, the Seller, the Servicer, the Conduit Purchaser, the
Committed Purchaser and the Administrator have agreed to amend the Receivables
Purchase Agreement on the terms and conditions hereafter set forth;

            NOW, THEREFORE, in consideration of the premises set forth above,
and for other good and valuable consideration, the receipt and sufficiency of
which are hereby acknowledged, the Seller, the Servicer, the Conduit Purchaser,
the Committed Purchaser and the Administrator hereby agree as follows:

            SECTION 1. Amendments. Subject to the fulfillment of the condition
precedent set forth in Section 2 below, the Receivables Purchase Agreement is
hereby amended as follows:

            1.1 Section 4.01 of the Receivables Purchase Agreement is amended
and restated in its entirety as follows:

            SECTION 4.01. Fees. Seller shall pay to the Administrator and the
Purchasers the fees in the amounts and at the times set forth herein and in the
amended and restated fee letter, dated as of March 22, 2005, among the
Administrator, Parent and Seller (as amended, restated, supplemented or
otherwise modified from time to time, the "Fee Letter").

            1.2 Section 7.01(c) of the Receivables Purchase Agreement is amended
to delete the following proviso appearing at the end thereof:
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            provided, further that if Parent's senior unsecured long-term debt
            is rated below BBB- by S&P or below Baa3 by Moody's, Seller and
            Parent shall be obligated to pay for two such reviews in each
            calendar year.

            1.3 The definition of "Loss Reserve" set forth in Appendix A to the
Receivables Purchase Agreement is amended and restated in its entirety as
follows:

            "Loss Reserve" means, on any day, the product of (A) the Dynamic
      Loss Reserve Percentage as most recently calculated and (B) the Net Pool
      Balance on such day.

            1.4 The definition of "Required Reserves" set forth in Appendix A to
the Receivables Purchase Agreement is amended and restated in its entirety as
follows:

            "Required Reserves" means, on any day, an amount equal to the
      greater of (A) the sum of (1) the Dilution Reserve, plus (2) the Loss
      Reserve, plus (3) the Yield Reserve, in each case as most recently
      calculated, and (B) the Minimum Reserve Floor, as most recently
      calculated.

            1.5 The definition of "Termination Date" set forth in Appendix A to
the Receivables Purchase Agreement is amended to delete the reference to "May
29, 2005" in clause (c) thereof and substitute "March 21, 2006" therefor.

            1.6 The following definition of "Minimum Reserve Floor" is added to
Appendix A to the Receivables Purchase Agreement in alphabetical order therein:

            "Minimum Reserve Floor" means, on any day, an amount equal to the
      product of (A) the sum of (1) 8.0%, plus (2) the product of (x) the
      Expected Dilution, times (y) the Dilution Horizon Ratio, in each case as
      most recently calculated and as defined in the definition of "Dilution
      Reserve Percentage", times (B) the Net Pool Balance on such day.

            SECTION 2. Condition Precedent. The effectiveness of this Amendment
is subject to the satisfaction of the condition precedent that the Administrator
shall have received (which receipt may be by facsimile transmission) (i)
counterparts of that certain amended and restated fee letter dated as of the
date hereof, by and among the Seller, the Servicer and the Administrator, and
(ii) counterparts of this Amendment, executed by the Seller, the Servicer, the
Conduit Purchaser, the Committed Purchaser and the Administrator.

            SECTION 3. Representations and Warranties. Each of the Seller and
the Servicer hereby represents and warrants that (i) this Amendment constitutes
its legal, valid and binding obligation, enforceable against such party in
accordance with its terms, (ii) before and after giving effect to this
Amendment, the representations and warranties of each such party, respectively,
set forth in Article 6 of the Receivables Purchase Agreement are true and
correct in all material respects with the same effect as if made on the date
hereof, except to the extent such representations and warranties expressly
relate to an earlier date. The Seller further represents and warrants that
before and after giving effect to this Amendment, no event has occurred and is
continuing that constitutes a Liquidation Event or an Unmatured Liquidation
Event.

                                       2
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            SECTION 4. Reference to and Effect on the Receivables Purchase
Agreement.

            4.1 Upon the effectiveness of this Amendment, (i) each reference in
the Receivables Purchase Agreement to "this Agreement", "hereunder", "hereof",
"herein" or words of like import shall mean and be a reference to the
Receivables Purchase Agreement, as amended hereby, and (ii) each reference to
the Receivables Purchase Agreement in any other Transaction Document or any
other document, instrument or agreement executed and/or delivered in connection
therewith, shall mean and be a reference to the Receivables Purchase Agreement
as amended hereby.

            4.2 Except as specifically amended above, the terms and conditions
of the Receivables Purchase Agreement, of all other Transaction Documents and
any other documents, instruments and agreements executed and/or delivered in
connection therewith, shall remain in full force and effect and are hereby
ratified and confirmed.

            4.3 The execution, delivery and effectiveness of this Amendment
shall not operate as a waiver of any right, power or remedy of the
Administrator, the Conduit Purchaser or the Committed Purchaser under the
Receivables Purchase Agreement or any other Transaction Document or any other
document, instrument or agreement executed in connection therewith, nor
constitute a waiver of any provision contained therein, in each case except as
specifically set forth herein.

            SECTION 5. Execution in Counterparts. This Amendment may be executed
in any number of counterparts and by different parties hereto in separate
counterparts, each of which when so executed and delivered shall be deemed to be
an original and all of which taken together shall constitute but one and the
same instrument.

            SECTION 6. GOVERNING LAW. This Amendment shall be governed by and
construed in accordance with the laws of the State of New York.

            SECTION 7. Section Titles. The section titles contained in this
Amendment are and shall be without substance, meaning or content of any kind
whatsoever and are not a part of the agreement between the parties hereto.

                [THE REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]

                                       3
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            IN WITNESS WHEREOF, the parties hereto have caused this Amendment to
be executed by their respective officers thereunto duly authorized as of the
date first above written.

                                    AVISTA RECEIVABLES CORP.,
                                    as Seller

                                    By:  /s/ Diane C. Thoren
                                      ----------------------------
                                       Name: Diane C. Thoren
                                       Title: Vice President

                                    AVISTA CORPORATION,
                                    as Servicer

                                    By:  /s/ Diane C. Thoren
                                      ----------------------------
                                       Name: Diane C. Thoren
                                       Title: Assistant Treasurer

                                Signature Page to
                Amendment No. 3 to Receivables Purchase Agreement
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                                    RANGER FUNDING COMPANY LLC (formerly known
                                    as Receivables Capital Company LLC), as
                                    Conduit Purchaser

                                    By:  /s/ Doris J. Hearn
                                      ----------------------------
                                       Name: Doris J. Hearn
                                       Title: Vice President

                                Signature Page to
                Amendment No. 3 to Receivables Purchase Agreement
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                                    Bank of America, N.A.,
                                    as Committed Purchaser and as Administrator

                                    By:  /s/ Robert R. Wood
                                      ----------------------------
                                       Name: Robert R. Wood
                                       Title: Principal

                                Signature Page to
                Amendment No. 3 to Receivables Purchase Agreement

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