Document:

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                                                                    Exhibit 10.3

                       PROTOTYPE DEFINED CONTRIBUTION PLAN

                                  SPONSORED BY

                                      SBERA

                             BASIC PLAN DOCUMENT #01

THIS DOCUMENT IS COPYRIGHTED UNDER THE LAWS OF THE UNITED STATES. ITS USE,
DUPLICATION OR REPRODUCTION, INCLUDING THE USE OF ELECTRONIC MEANS, IS
PROHIBITED BY LAW WITHOUT THE EXPRESS CONSENT OF THE AUTHOR.

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                                TABLE OF CONTENTS

<Table>
<S>             <C>                                                                                              <C>
DEFINITIONS.......................................................................................................1
   1.1          ACTUAL CONTRIBUTION PERCENTAGE (ACP)..............................................................1
   1.2          ACTUAL DEFERRAL PERCENTAGE (ADP)..................................................................1
   1.3          ADOPTION AGREEMENT................................................................................2
   1.4          AGGREGATE LIMIT...................................................................................2
   1.5          ALLOCATION DATE(S)................................................................................2
   1.6          ANNUAL ADDITIONS..................................................................................2
   1.7          ANNUITY STARTING DATE.............................................................................3
   1.8          APPLICABLE CALENDAR YEAR..........................................................................3
   1.9          APPLICABLE LIFE EXPECTANCY........................................................................3
   1.10         AVERAGE ANNUAL COMPENSATION.......................................................................3
   1.11         AVERAGE CONTRIBUTION PERCENTAGE (ACP).............................................................4
   1.12         AVERAGE DEFERRAL PERCENTAGE (ADP).................................................................4
   1.13         BENEFICIARY.......................................................................................4
   1.14         BREAK IN SERVICE..................................................................................4
   1.15         CODE..............................................................................................5
   1.16         COMPENSATION......................................................................................5
   1.17         COVERED COMPENSATION..............................................................................8
   1.18         CUSTODIAN.........................................................................................8
   1.19         DAVIS-BACON ACT...................................................................................8
   1.20         DEFINED BENEFIT PLAN..............................................................................8
   1.21         DEFINED BENEFIT (PLAN) FRACTION...................................................................8
   1.22         DEFINED CONTRIBUTION DOLLAR LIMITATION............................................................9
   1.23         DEFINED CONTRIBUTION PLAN.........................................................................9
   1.24         DEFINED CONTRIBUTION (PLAN) FRACTION..............................................................9
   1.25         DIRECT ROLLOVER...................................................................................9
   1.26         DISABILITY........................................................................................9
   1.27         DISTRIBUTION CALENDAR YEAR........................................................................9
   1.28         EARLY RETIREMENT AGE..............................................................................9
   1.29         EARLY RETIREMENT DATE............................................................................10
   1.30         EARNED INCOME....................................................................................10
   1.31         EFFECTIVE DATE...................................................................................10
   1.32         ELECTION PERIOD..................................................................................10
   1.33         ELAPSED TIME.....................................................................................10
   1.34         ELECTIVE DEFERRALS...............................................................................10
   1.35         ELIGIBLE EMPLOYEE................................................................................11
   1.36         ELIGIBLE EMPLOYER................................................................................11
   1.37         ELIGIBLE PARTICIPANT.............................................................................11
   1.38         ELIGIBLE RETIREMENT PLAN.........................................................................11
   1.39         ELIGIBLE ROLLOVER DISTRIBUTION...................................................................11
   1.40         EMPLOYEE.........................................................................................12
   1.41         EMPLOYER.........................................................................................12
   1.42         ENTRY DATE.......................................................................................12
   1.43         ERISA............................................................................................13
   1.44         EXCESS AGGREGATE CONTRIBUTIONS...................................................................13
   1.45         EXCESS ANNUAL ADDITIONS..........................................................................13
   1.46         EXCESS CONTRIBUTION..............................................................................13
   1.47         EXCESS ELECTIVE DEFERRALS........................................................................13
   1.48         EXPECTED YEAR OF SERVICE.........................................................................13
   1.49         FIRST DISTRIBUTION CALENDAR YEAR.................................................................13
   1.50         HARDSHIP.........................................................................................13
   1.51         HIGHEST AVERAGE COMPENSATION.....................................................................13
   1.52         HIGHLY COMPENSATED EMPLOYEE......................................................................14
   1.53         HOUR OF SERVICE..................................................................................14
   1.54         INTEGRATION LEVEL................................................................................15
   1.55         KEY EMPLOYEE.....................................................................................15
</Table>

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<Table>
   <S>          <C>                                                                                              <C>
   1.56         LEASED EMPLOYEE..................................................................................15
   1.57         LIMITATION YEAR..................................................................................15
   1.58         MASTER OR PROTOTYPE PLAN.........................................................................16
   1.59         MATCHING CONTRIBUTION............................................................................16
   1.60         MAXIMUM PERMISSIBLE AMOUNT.......................................................................16
   1.61         NET PROFIT.......................................................................................16
   1.62         NORMAL RETIREMENT AGE............................................................................16
   1.63         NORMAL RETIREMENT DATE...........................................................................16
   1.64         OWNER-EMPLOYEE...................................................................................16
   1.65         PAIRED PLANS.....................................................................................16
   1.66         PARTICIPANT......................................................................................16
   1.67         PARTICIPANT'S BENEFIT............................................................................17
   1.68         PERIOD OF SEVERANCE..............................................................................17
   1.69         PERMISSIVE AGGREGATION GROUP.....................................................................17
   1.70         PLAN.............................................................................................17
   1.71         PLAN ADMINISTRATOR...............................................................................17
   1.72         PLAN SPONSOR.....................................................................................17
   1.73         PLAN YEAR........................................................................................17
   1.74         PRESENT VALUE....................................................................................17
   1.75         PRIOR PLAN YEAR..................................................................................17
   1.76         PRIOR SAFE HARBOR PLAN...........................................................................17
   1.77         PROJECTED ANNUAL BENEFIT.........................................................................18
   1.78         PROJECTED PARTICIPATION..........................................................................18
   1.79         QUALIFIED DOMESTIC RELATIONS ORDER (QDRO ORDER)..................................................18
   1.80         QUALIFIED EARLY RETIREMENT AGE...................................................................18
   1.81         QUALIFIED JOINT AND SURVIVOR ANNUITY (QJSA)......................................................19
   1.82         QUALIFIED MATCHING CONTRIBUTIONS (QMACs).........................................................19
   1.83         QUALIFIED NON-ELECTIVE CONTRIBUTIONS (QNECs).....................................................19
   1.84         QUALIFIED PLAN...................................................................................19
   1.85         QUALIFIED PRE-RETIREMENT SURVIVOR ANNUITY........................................................19
   1.86         QUALIFIED VOLUNTARY CONTRIBUTION.................................................................19
   1.87         REQUIRED AGGREGATION GROUP.......................................................................19
   1.88         REQUIRED BEGINNING DATE..........................................................................20
   1.89         REQUIRED AFTER-TAX CONTRIBUTIONS.................................................................20
   1.90         ROLLOVER CONTRIBUTION............................................................................20
   1.91         SALARY DEFERRAL AGREEMENT........................................................................20
   1.92         SAVINGS INCENTIVE MATCH PLAN FOR EMPLOYEES (SIMPLE)..............................................20
   1.93         SELF-EMPLOYED INDIVIDUAL.........................................................................20
   1.94         SERVICE..........................................................................................20
   1.95         SEVERANCE DATE...................................................................................21
   1.96         SEVERANCE PERIOD.................................................................................21
   1.97         SERVICE PROVIDER.................................................................................21
   1.98         SHAREHOLDER EMPLOYEE.............................................................................21
   1.99         SIMPLIFIED EMPLOYEE PENSION PLAN.................................................................21
   1.100        SPONSOR..........................................................................................21
   1.101        SPOUSE...........................................................................................21
   1.102        STATED BENEFIT FORMULA...........................................................................21
   1.103        SUPER TOP-HEAVY PLAN.............................................................................21
   1.104        TAXABLE WAGE BASE................................................................................21
   1.105        TOP-HEAVY DETERMINATION DATE.....................................................................21
   1.106        TOP-HEAVY PLAN...................................................................................22
   1.107        TOP-HEAVY RATIO..................................................................................22
   1.108        TOP-PAID GROUP...................................................................................23
   1.109        TRANSFER CONTRIBUTION............................................................................23
   1.110        TRUST............................................................................................23
   1.111        TRUSTEE..........................................................................................23
</Table>

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<Table>
<S>             <C>                                                                                              <C>
   1.112        UNIFORMED SERVICES EMPLOYMENT AND REEMPLOYMENT RIGHTS ACT OF 1994 (USERRA).......................23
   1.113        VALUATION DATE...................................................................................23
   1.114        VESTED ACCOUNT BALANCE...........................................................................24
   1.115        VOLUNTARY AFTER-TAX CONTRIBUTION.................................................................24
   1.116        WELFARE BENEFIT FUND.............................................................................24
   1.117        YEAR OF SERVICE..................................................................................24

ELIGIBILITY REQUIREMENTS.........................................................................................27

   2.1          ELIGIBILITY......................................................................................27
   2.2          DETERMINATION OF ELIGIBILITY.....................................................................27
   2.3          CHANGE IN CLASSIFICATION OF EMPLOYMENT...........................................................27
   2.4          PARTICIPATION....................................................................................28
   2.5          EMPLOYMENT RIGHTS................................................................................28
   2.6          SERVICE WITH CONTROLLED GROUPS...................................................................28
   2.7          LEASED EMPLOYEES.................................................................................28
   2.8          THRIFT PLAN......................................................................................29
   2.9          TARGET BENEFIT PLAN..............................................................................29
   2.10         DAVIS-BACON PLAN.................................................................................29
   2.11         WAIVER OF PARTICIPATION..........................................................................29
   2.12         OMISSION OF ELIGIBLE EMPLOYEE....................................................................30
   2.13         INCLUSION OF INELIGIBLE EMPLOYEE.................................................................30

EMPLOYER CONTRIBUTIONS...........................................................................................31

   3.1          CONTRIBUTION AMOUNT..............................................................................31
   3.2          CONTRIBUTION AMOUNT FOR A SIMPLE 401(K) PLAN.....................................................31
   3.3          RESPONSIBILITY FOR CONTRIBUTIONS.................................................................32
   3.4          RETURN OF CONTRIBUTIONS..........................................................................32
   3.5          MERGER OF ASSETS FROM ANOTHER PLAN...............................................................32
   3.6          COVERAGE REQUIREMENTS............................................................................33
   3.7          ELIGIBILITY FOR CONTRIBUTION.....................................................................33
   3.8          TARGET BENEFIT PLAN CONTRIBUTION.................................................................34
   3.9          DAVIS-BACON PLAN CONTRIBUTION....................................................................35
   3.10         UNIFORM DOLLAR CONTRIBUTION......................................................................35
   3.11         UNIFORM POINTS CONTRIBUTION......................................................................35
   3.12         403(B) MATCHING CONTRIBUTION.....................................................................35

EMPLOYEE CONTRIBUTIONS...........................................................................................36

   4.1          VOLUNTARY AFTER-TAX CONTRIBUTIONS................................................................36
   4.2          REQUIRED AFTER-TAX CONTRIBUTIONS.................................................................36
   4.3          QUALIFIED VOLUNTARY CONTRIBUTIONS................................................................36
   4.4          ROLLOVER CONTRIBUTIONS...........................................................................36
   4.5          PLAN TO PLAN TRANSFER CONTRIBUTIONS..............................................................37
   4.6          VOLUNTARY DIRECT TRANSFERS BETWEEN PLANS.........................................................37
   4.7          ELECTIVE DEFERRALS IN A 401(K) PLAN..............................................................38
   4.8          ELECTIVE DEFERRALS IN A SIMPLE 401(K) PLAN.......................................................39
   4.9          AUTOMATIC ENROLLMENT.............................................................................40
   4.10         MAKE-UP CONTRIBUTIONS UNDER USERRA...............................................................41

PARTICIPANT ACCOUNTS.............................................................................................42

   5.1          SEPARATE ACCOUNTS................................................................................42
   5.2          VALUATION DATE...................................................................................42
   5.3          ALLOCATIONS TO PARTICIPANT ACCOUNTS..............................................................43
   5.4          ALLOCATING EMPLOYER CONTRIBUTIONS................................................................43
   5.5          ALLOCATING INVESTMENT EARNINGS AND LOSSES........................................................44
   5.6          ALLOCATION ADJUSTMENTS...........................................................................44
   5.7          PARTICIPANT STATEMENTS...........................................................................45
</Table>

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<Table>
<S>             <C>                                                                                              <C>
   5.8          CHANGES IN METHOD AND TIMING OF VALUING PARTICIPANTS' ACCOUNTS...................................45

RETIREMENT BENEFITS AND DISTRIBUTIONS............................................................................46

   6.1          NORMAL RETIREMENT BENEFITS.......................................................................46
   6.2          EARLY RETIREMENT BENEFITS........................................................................46
   6.3          BENEFITS ON TERMINATION OF EMPLOYMENT............................................................46
   6.4          RESTRICTIONS ON IMMEDIATE DISTRIBUTIONS..........................................................47
   6.5          NORMAL AND OPTIONAL FORMS OF PAYMENT.............................................................48
   6.6          COMMENCEMENT OF BENEFITS.........................................................................49
   6.7          TRANSITIONAL RULES FOR CASH-OUT LIMITS...........................................................50
   6.8          IN-SERVICE WITHDRAWALS...........................................................................51
   6.9          HARDSHIP WITHDRAWALS.............................................................................53
   6.10         DIRECT ROLLOVER OF BENEFITS......................................................................54
   6.11         PARTICIPANT'S NOTICE.............................................................................54
   6.12         ASSETS TRANSFERRED FROM MONEY PURCHASE PENSION PLANS.............................................55
   6.13         ASSETS TRANSFERRED FROM A CODE SECTION 401(K) PLAN...............................................55

DISTRIBUTION REQUIREMENTS........................................................................................56

   7.1          JOINT AND SURVIVOR ANNUITY REQUIREMENTS..........................................................56
   7.2          MINIMUM DISTRIBUTION REQUIREMENTS................................................................56
   7.3          LIMITS ON DISTRIBUTION PERIODS...................................................................56
   7.4          REQUIRED DISTRIBUTIONS ON OR AFTER THE REQUIRED BEGINNING DATE...................................56
   7.5          REQUIRED BEGINNING DATE..........................................................................57
   7.6          TRANSITIONAL RULES...............................................................................59
   7.7          DESIGNATION OF BENEFICIARY.......................................................................60
   7.8          BENEFICIARY......................................................................................60
   7.9          DISTRIBUTION BEGINNING BEFORE DEATH..............................................................60
   7.10         DISTRIBUTION BEGINNING AFTER DEATH...............................................................61
   7.11         DISTRIBUTION OF EXCESS ELECTIVE DEFERRALS........................................................61
   7.12         DISTRIBUTION OF EXCESS CONTRIBUTIONS.............................................................62
   7.13         DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS...................................................63
   7.14         DISTRIBUTIONS TO MINORS AND INDIVIDUALS WHO ARE LEGALLY INCOMPETENT..............................63
   7.15         UNCLAIMED BENEFITS...............................................................................63

JOINT AND SURVIVOR ANNUITY REQUIREMENTS..........................................................................65

   8.1          APPLICABILITY OF PROVISIONS......................................................................65
   8.2          PAYMENT OF QUALIFIED JOINT AND SURVIVOR ANNUITY..................................................65
   8.3          PAYMENT OF QUALIFIED PRE-RETIREMENT SURVIVOR ANNUITY.............................................65
   8.4          QUALIFIED ELECTION...............................................................................65
   8.5          NOTICE REQUIREMENTS FOR QUALIFIED JOINT AND SURVIVOR ANNUITY.....................................66
   8.6          NOTICE REQUIREMENTS FOR QUALIFIED PRE-RETIREMENT SURVIVOR ANNUITY................................66
   8.7          SPECIAL SAFE HARBOR EXCEPTION FOR CERTAIN PROFIT-SHARING OR 401(K) PLANS.........................67
   8.8          TRANSITIONAL JOINT AND SURVIVOR ANNUITY RULES....................................................67
   8.9          AUTOMATIC JOINT AND SURVIVOR ANNUITY AND EARLY SURVIVOR ANNUITY..................................68
   8.10         ANNUITY CONTRACTS................................................................................69

VESTING..........................................................................................................70

   9.1          EMPLOYEE CONTRIBUTIONS...........................................................................70
   9.2          EMPLOYER CONTRIBUTIONS...........................................................................70
   9.3          VESTING OF EMPLOYER CONTRIBUTIONS IN A SIMPLE 401(K) PLAN........................................70
   9.4          COMPUTATION PERIOD...............................................................................70
   9.5          REQUALIFICATION PRIOR TO FIVE CONSECUTIVE ONE-YEAR BREAKS IN SERVICE.............................70
   9.6          REQUALIFICATION AFTER FIVE CONSECUTIVE ONE-YEAR BREAKS IN SERVICE................................70
   9.7          CALCULATING VESTED INTEREST......................................................................70
   9.8          FORFEITURES......................................................................................71
   9.9          AMENDMENT OF VESTING SCHEDULE....................................................................71
</Table>

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<Table>
<S>             <C>                                                                                              <C>
   9.10         SERVICE WITH CONTROLLED GROUPS...................................................................72
   9.11         COMPLIANCE WITH UNIFORMED SERVICES EMPLOYMENT AND REEMPLOYMENT RIGHTS ACT OF 1994................72

LIMITATIONS ON ALLOCATIONS.......................................................................................73

   10.1         PARTICIPATION IN THIS PLAN ONLY..................................................................73
   10.2         DISPOSITION OF EXCESS ANNUAL ADDITIONS...........................................................73
   10.3         PARTICIPATION IN MULTIPLE DEFINED CONTRIBUTION PLANS.............................................74
   10.4         DISPOSITION OF EXCESS ANNUAL ADDITIONS UNDER TWO PLANS...........................................74
   10.5         PARTICIPATION IN THIS PLAN AND A DEFINED BENEFIT PLAN............................................74

ANTIDISCRIMINATION TESTING.......................................................................................75

   11.1         GENERAL TESTING REQUIREMENTS.....................................................................75
   11.2         ADP TESTING LIMITATIONS..........................................................................75
   11.3         SPECIAL RULES RELATING TO APPLICATION OF THE ADP TEST............................................76
   11.4         CALCULATION AND DISTRIBUTION OF EXCESS CONTRIBUTIONS AND EXCESS AGGREGATE CONTRIBUTIONS..........76
   11.5         QUALIFIED NON-ELECTIVE AND/OR MATCHING CONTRIBUTIONS.............................................77
   11.6         ACP TESTING LIMITATIONS..........................................................................77
   11.7         SPECIAL RULES RELATING TO THE APPLICATION OF THE ACP TEST........................................78
   11.8         RECHARACTERIZATION...............................................................................79
   11.9         NONDISCRIMINATION TESTS IN A SIMPLE 401(K) PLAN..................................................79
   11.10        SAFE HARBOR RULES OF APPLICATION.................................................................79
   11.11        SAFE HARBOR DEFINITIONS..........................................................................81
   11.12        REQUIRED RESTRICTIONS ON SAFE HARBOR CONTRIBUTIONS...............................................81
   11.13        ADP TEST SAFE HARBOR.............................................................................82
   11.14        ACP TEST SAFE HARBOR.............................................................................82
   11.15        SAFE HARBOR STATUS...............................................................................82
   11.16        SAFE HARBOR NOTICE REQUIREMENT...................................................................83
   11.17        SATISFYING SAFE HARBOR CONTRIBUTION REQUIREMENTS UNDER ANOTHER DEFINED CONTRIBUTION PLAN.........84

ADMINISTRATION...................................................................................................86

   12.1         PLAN ADMINISTRATOR...............................................................................86
   12.2         PERSONS SERVING AS PLAN ADMINISTRATOR............................................................87
   12.3         ACTION BY EMPLOYER...............................................................................87
   12.4         RESPONSIBILITIES OF THE PARTIES..................................................................87
   12.5         ALLOCATION OF INVESTMENT RESPONSIBILITY..........................................................87
   12.6         APPOINTMENT OF INVESTMENT MANAGER................................................................88
   12.7         PARTICIPANT INVESTMENT DIRECTION.................................................................88
   12.8         APPLICATION OF ERISA SECTION 404(C)..............................................................89
   12.9         PARTICIPANT LOANS................................................................................89
   12.10        INSURANCE POLICIES...............................................................................91
   12.11        DETERMINATION OF QUALIFIED DOMESTIC RELATIONS ORDER (QDRO OR ORDER)..............................93
   12.12        RECEIPT AND RELEASE FOR PAYMENTS.................................................................94
   12.13        RESIGNATION AND REMOVAL..........................................................................94
   12.14        CLAIMS AND CLAIMS REVIEW PROCEDURE...............................................................94
   12.15        BONDING..........................................................................................95

TRUST PROVISIONS.................................................................................................96

   13.1         ESTABLISHMENT OF THE TRUST.......................................................................96
   13.2         CONTROL OF PLAN ASSETS...........................................................................96
   13.3         DISCRETIONARY TRUSTEE............................................................................96
   13.4         NONDISCRETIONARY TRUSTEE.........................................................................97
   13.5         PROVISIONS RELATING TO INDIVIDUAL TRUSTEES.......................................................97
   13.6         INVESTMENT INSTRUCTIONS..........................................................................97
</Table>

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<Table>
<S>             <C>                                                                                             <C>
   13.7         FIDUCIARY STANDARDS..............................................................................98
   13.8         POWERS OF THE TRUSTEE............................................................................98
   13.9         APPOINTMENT OF ADDITIONAL TRUSTEE AND ALLOCATION OF RESPONSIBILITIES............................101
   13.10        COMPENSATION, ADMINISTRATIVE FEES AND EXPENSES..................................................101
   13.11        RECORDS.........................................................................................101
   13.12        LIMITATION ON LIABILITY AND INDEMNIFICATION.....................................................102
   13.13        CUSTODIAN.......................................................................................104
   13.14        INVESTMENT ALTERNATIVES OF THE CUSTODIAN........................................................104
   13.15        PROHIBITED TRANSACTIONS.........................................................................105
   13.16        EXCLUSIVE BENEFIT RULES.........................................................................105
   13.17        ASSIGNMENT AND ALIENATION OF BENEFITS...........................................................105
   13.18        LIQUIDATION OF ASSETS...........................................................................105
   13.19        RESIGNATION AND REMOVAL.........................................................................106

TOP-HEAVY PROVISIONS............................................................................................107

   14.1         APPLICABILITY OF RULES..........................................................................107
   14.2         MINIMUM CONTRIBUTION............................................................................107
   14.3         MINIMUM VESTING.................................................................................107
   14.4         LIMITATIONS ON ALLOCATIONS......................................................................108
   14.5         USE OF SAFE HARBOR CONTRIBUTIONS TO SATISFY TOP-HEAVY CONTRIBUTION RULES........................108
   14.6         TOP-HEAVY RULES FOR SIMPLE 401(K) PLANS.........................................................108

AMENDMENT AND TERMINATION.......................................................................................109

   15.1         AMENDMENT BY SPONSOR............................................................................109
   15.2         AMENDMENT BY EMPLOYER...........................................................................109
   15.3         PROTECTED BENEFITS..............................................................................109
   15.4         PLAN TERMINATION................................................................................109
   15.5         DISTRIBUTION RESTRICTIONS UNDER A CODE SECTION 401(K) PLAN......................................110
   15.6         QUALIFICATION OF EMPLOYER'S PLAN................................................................110
   15.7         MERGERS AND CONSOLIDATIONS......................................................................110
   15.8         QUALIFICATION OF PROTOTYPE......................................................................111

GOVERNING LAW...................................................................................................112

   16.1         GOVERNING LAW...................................................................................112
   16.2         STATE COMMUNITY PROPERTY LAWS...................................................................112

IRS MODEL AMENDMENT.............................................................................................113

AMENDMENT TO THE PROTOTYPE DEFINED CONTRIBUTION PLAN BASIC PLAN DOCUMENT #01......................................1

MINIMUM DISTRIBUTION REQUIREMENTS MODEL AMENDMENT.................................................................1

ARTICLE XVII......................................................................................................1

   17.1         EFFECTIVE DATE....................................................................................1
   17.2         COORDINATION WITH MINIMUM DISTRIBUTION REQUIREMENTS PREVIOUSLY IN EFFECT..........................1
   17.3         PRECEDENCE........................................................................................1
   17.4         REQUIREMENTS OF TREASURY REGULATIONS INCORPORATED.................................................1
   17.5         TEFRA SECTION 242(B)(2) ELECTIONS.................................................................1
   17.6         REQUIRED BEGINNING DATE...........................................................................1
   17.7         DEATH OF PARTICIPANT BEFORE DISTRIBUTIONS BEGIN...................................................1
   17.8         FORMS OF DISTRIBUTIONS............................................................................2
   17.9         AMOUNT OF REQUIRED MINIMUM DISTRIBUTION FOR EACH DISTRIBUTION CALENDAR YEAR.......................2
   17.10        LIFETIME REQUIRED MINIMUM DISTRIBUTIONS CONTINUE THROUGH YEAR OF PARTICIPANT'S DEATH..............2
   17.11        DEATH ON OR AFTER DISTRIBUTIONS BEGIN.............................................................2
</Table>

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<Table>
<S>             <C>                                                                                               <C>
   17.12        DEATH BEFORE DATE DISTRIBUTIONS BEGIN.............................................................3
   17.13        DESIGNATED BENEFICIARY............................................................................3
   17.14        DISTRIBUTION CALENDAR YEAR........................................................................3
   17.15        LIFE EXPECTANCY...................................................................................4
   17.16        PARTICIPANT'S ACCOUNT BALANCE.....................................................................4
   17.17        REQUIRED BEGINNING DATE...........................................................................4

CODE SECTION 125 MODEL AMENDMENT..................................................................................1

IRS MODEL AMENDMENT CODE SECTION 125 "DEEMED CONTRIBUTIONS".......................................................1

DEEMED IRA AMENDMENT..............................................................................................1
</Table>

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                       PROTOTYPE DEFINED CONTRIBUTION PLAN

                                  SPONSORED BY

                                      SBERA

The Sponsor hereby establishes this Plan for use by its clients who wish to
adopt a qualified retirement plan. This Plan shall be interpreted in a manner
consistent with the intention of the adopting Employer that this Plan satisfy
Internal Revenue Code Sections 401 and 501. Any Plan and Trust established
hereunder shall be so established for the exclusive benefit of Plan Participants
and their Beneficiaries and shall be administered under the following terms and
conditions:

                                    ARTICLE I

                                   DEFINITIONS

1.1      ACTUAL CONTRIBUTION PERCENTAGE (ACP) The ratio (expressed as a
percentage and calculated separately for each Participant) of:

         (a)   the Participant's Contribution Percentage Amounts [as defined at
               (c)-(f)] for a Plan Year, to

         (b)   the Participant's Compensation for such Plan Year. [Unless
               otherwise specified in the Adoption Agreement, Compensation will
               only include amounts for the period during which the Employee was
               eligible to participate.]

Contribution Percentage Amounts on behalf of any Participant shall include:

         (c)   the amount of Voluntary After-tax Contributions, Required
               After-tax Contributions, Matching Contributions (except to the
               extent such Matching Contributions may be disregarded in
               accordance with IRS Notice 98-1), and Qualified Matching
               Contributions (to the extent not taken into account for purposes
               of the ADP test) made under the Plan on behalf of the
               Participant,

         (d)   forfeitures of Excess Aggregate Contributions or Matching
               Contributions allocated to the Participant's account which shall
               be taken into account in the year in which such forfeiture is
               allocated,

         (e)   at the election of the Employer, Qualified Non-Elective
               Contributions, and

         (f)   the Employer may elect to use Elective Deferrals in the
               Contribution Percentage Amounts as long as the ADP test is met
               before the Elective Deferrals are used in the ACP test and
               continues to be met following the exclusion of those Elective
               Deferrals that are used to meet the ACP test.

Contribution amounts shall not include Matching Contributions, whether or not
Qualified, that are forfeited either to correct Excess Aggregate Contributions,
or because the contributions to which they relate are Excess Deferrals, Excess
Contributions, or Excess Aggregate Contributions.

1.2      ACTUAL DEFERRAL PERCENTAGE (ADP) The ratio (expressed as a percentage
and calculated separately for each Participant) of:

         (a)   the amount of Employer contributions [as defined at (c) - (d)]
               actually contributed to the Trust on behalf of such Participant
               for a Plan Year, to

         (b)   the Participant's Compensation for such Plan Year. [Unless
               otherwise specified in the Adoption Agreement, Compensation will
               only include amounts received for the period during which the
               Employee was eligible to participate.]

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Employer contributions on behalf of any Participant shall include:

         (c)   any Elective Deferrals made pursuant to the Participant's Salary
               Deferral Agreement, including Excess Elective Deferrals of Highly
               Compensated Employees, but excluding Excess Elective Deferrals
               distributed to Non-Highly Compensated Employees and Elective
               Deferrals that are either taken into account in the Contribution
               Percentage test (provided the ADP test is satisfied both with and
               without exclusion of these Elective Deferrals) or are returned as
               excess Annual Additions,

         (d)   at the election of the Employer, Qualified Non-Elective
               Contributions and Qualified Matching Contributions.

For purposes of computing Actual Deferral Percentages, an eligible Employee who
fails to make Elective Deferrals shall be treated as a Participant on whose
behalf no Elective Deferrals are made.

1.3      ADOPTION AGREEMENT
The document attached to this Plan by which an Employer who adopts a Plan elects
the terms and conditions of a Qualified Plan established under this Basic Plan
Document #01.

1.4      AGGREGATE LIMIT
The sum of:

         (a)   125% of the greater of the Average Deferral Percentage of the
               Non-Highly Compensated Employees for the Prior Plan Year or the
               Average Contribution Percentage of Non-Highly Compensated
               Employees under the 401(k) Plan subject to Code Section 401(m)
               for the Plan Year beginning with or within the Prior Plan Year,
               and

         (b)   the lesser of 200% or two percent plus the lesser of such ADP or
               ACP.

Alternatively, the Aggregate Limit can be determined by substituting "the lesser
of 200% or two percent plus" for "125% of" in (a) above, and substituting "125%
of" for "the lesser of 200% or two percent plus" in (b) above if it would result
in a larger Aggregate Limit.

If the Employer has elected in the Adoption Agreement to use the Current Year
Testing Method, then, in calculating the Aggregate Limit for a particular Plan
Year, the Non-Highly Compensated Employees' ADP and ACP for that Plan Year,
instead of the prior Plan Year, is used.

1.5      ALLOCATION DATE(S)
The date or dates on which Participant recordkeeping accounts are adjusted to
reflect account activity including but not limited to contributions, loans
distributions, Hardship withdrawals, as well as earnings activity including but
not limited to income, capital gains or market fluctuations in accordance with
Article V hereof. Unless the Plan Administrator in a uniform and
nondiscriminatory manner designates otherwise, all allocations for a particular
Plan Year will be made as of the Valuation Date of that Plan Year.

1.6      ANNUAL ADDITIONS
The sum of the following amounts credited to a Participant's account for the
Limitation Year:

         (a)   Employer contributions (under Article III),

         (b)   Employee contributions (under Article IV),

         (c)   forfeitures,

         (d)   Employer allocations under a Simplified Employee Pension Plan,

                                        2
<Page>

         (e)   amounts allocated after March 31, 1984, to an individual medical
               account as defined in Code Section 415(l)(2), which is part of a
               pension or annuity plan maintained by the Employer (these amounts
               are treated as Annual Additions to a Defined Contribution Plan
               though they arise under a Defined Benefit Plan), and

         (f)   amounts derived from contributions paid or accrued after 1985, in
               taxable years ending after 1985, which are either attributable to
               post-retirement medical benefits allocated to the account of a
               Key Employee or to a Welfare Benefit Fund maintained by the
               Employer. For purposes of this paragraph, an Employee is a Key
               Employee if he or she meets the requirements of paragraph 1.55 at
               any time during the Plan Year or any preceding Plan Year.

For purposes of applying the limitations of Code Section 415, the transfer of
funds from one Qualified Plan to another is not considered an Annual Addition.
The following are not Employee contributions for the purposes of Annual
Additions:

         (g)   Rollover Contributions [as defined in Code Sections 402(e)(6),
               403(a)(4), 403(b)(8) and 408(d)(3)];

         (h)   repayments of loans made to a Participant from the Plan;

         (i)   repayments of distributions received by an Employee pursuant to
               Code Section 411(a)(7)(B) (cash-outs);

         (j)   repayments of distributions received by an Employee pursuant to
               Code Section 411(a)(3)(D) (mandatory contributions); and

         (k)   Employee contributions to a Simplified Employee Pension Plan
               excludible from gross income under Code Section 408(k)(6).

Employee and Employer make-up contributions under USERRA received during the
current Limitation Year shall be treated as Annual Additions with respect to the
Limitation Year to which the make-up contributions are attributable. Excess
Amounts applied in a Limitation Year to reduce Employer contributions will be
considered Annual Additions for such Limitation Year, pursuant to the provisions
of Article X.

1.7      ANNUITY STARTING DATE
The first day of the first period for which an amount is paid as an annuity or
in any other form.

1.8      APPLICABLE CALENDAR YEAR
The First Distribution Calendar Year, and in the event of the recalculation of
life expectancy, such succeeding calendar year. If payments commence in
accordance with paragraph 7.4(d) before the Required Beginning Date, the
Applicable Calendar Year is the year such payments commence. If distribution is
in the form of an immediate annuity purchased after the Participant's death with
the Participant's remaining interest, the Applicable Calendar Year is the year
of purchase.

1.9      APPLICABLE LIFE EXPECTANCY
The life expectancy or joint and last survivor expectancy calculated using the
attained age of the Participant or Beneficiary as of the Participant's or
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 life expectancy
of a non-Spouse Beneficiary may not be recalculated.

1.10     AVERAGE ANNUAL COMPENSATION
The average of a Participant's annual Compensation as defined in paragraph 1.16
of this Basic Plan Document #01, over the three (3) consecutive Plan Year period
ending in either the current year or any prior year that produces the highest
average. If the Participant has fewer than three (3) years of participation in
this Plan, Compensation is averaged over the Participant's total period of
participation.

                                        3
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1.11     AVERAGE CONTRIBUTION PERCENTAGE (ACP)
The average of the Actual Contribution Percentages for the eligible Participants
in a specified group of Participants for a Plan Year.

1.12     AVERAGE DEFERRAL PERCENTAGE (ADP)
The average of the Actual Deferral Percentages for Participants in a specified
group of Participants for a Plan Year.

1.13     BENEFICIARY
A "Beneficiary" is any person other than the Participant and an estate or trust
who by operation of law, or under the terms of the Plan is entitled to receive
any Vested Account Balance of a Participant under the Plan. A "Designated
Beneficiary" is any individual designated or determined in accordance with Code
Section 401(a)(9) and the Regulations issued thereunder, except that it shall
not include any person who becomes a beneficiary by virtue of the laws of
inheritance or intestate succession.

1.14     BREAK IN SERVICE

         (a)   If the Hours of Service method is used in determining either an
               Employee's initial or continuing eligibility to participate in
               the Plan, or the nonforfeitable interest in the Employee's
               account balance derived from Employer contributions, a Break in
               Service is a twelve (12) consecutive month period during which
               the Employee has not completed more than five hundred (500) Hours
               of Service.

         (b)   For purposes of determining whether a Break in Service has
               occurred in a particular computation period, an Employee who is
               absent from work for maternity or paternity reasons shall receive
               credit for Hours of Service which would otherwise have been
               credited to such Employee but for such absence, or in any case in
               which such hours cannot be determined, with eight (8) Hours of
               Service per day of such absence. The Hours of Service to be so
               credited shall be credited in the computation 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 computation periods.

         (c)   With respect to determinations based on the Elapsed Time method,
               a severance period of not less than twelve (12) consecutive
               months. In the case of an Employee who is absent from work for
               maternity or paternity reasons, the twelve (12) consecutive month
               period beginning on the first anniversary of the first day of
               such absence shall not constitute a Break in Service.

         (d)   Notwithstanding the foregoing, in the case of an Employee who is
               absent from work beyond the first anniversary of the first day of
               absence from work for maternity or paternity reasons, such period
               begins on the second anniversary of the first day of such
               absence. The period between the first and second anniversaries of
               said first day of absence from work is neither a Period of
               Service for which the Employee will receive credit nor is such
               period a Break in Service. For purposes of this paragraph, 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 Employee, or (4) for purposes of
               caring for such child for a period beginning immediately
               following such birth or placement.

         (e)   An Employer adopting the Elapsed Time method is required to
               credit periods of Service and, under the Service spanning rules,
               certain periods of severance of twelve (12) months or less. Under
               the first Service spanning rule, if an Employee severs from
               Service as a result of resignation, discharge or retirement and
               then returns to Service within twelve (12) months, the Period of
               Severance is required to be taken into account. A situation may
               arise in which an Employee is absent from Service for any reason
               other than resignation, discharge, retirement and during the
               absence a resignation, discharge or retirement occurs. The second
               Service spanning rule provides that, under such circumstances,
               the Plan is required to take into account the period of time
               between the severance from Service date (i.e., the date of
               resignation, discharge or retirement) and the first anniversary
               of the date on which the Employee was first absent, if the
               Employee returns to Service on or before such first anniversary
               date.

                                        4
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1.15     CODE
The Internal Revenue Code of 1986, including any amendments thereto. Reference
to any section or subsection of the Code, includes reference to any comparable
or succeeding provisions of any legislation which amends, supplements or
replaces such section or subsection, and also includes reference to any
Regulation issued pursuant to or with respect to such section or subsection.

1.16     COMPENSATION
The Employer may select one of the following three safe harbor definitions of
Compensation in the Adoption Agreement. The definition of Compensation (for
Employers who adopt) under standardized plans, plans that provide permitted
disparity (other than the CODA portion of these plans), Target Benefit Plans and
for Employers determining top-heavy minimum contributions must be one of the
three safe harbor definitions of Compensation. In a Nonstandardized Adoption
Agreement, the Employer may modify the definition of Compensation provided that
such definition, as modified, satisfies the provisions of Code Sections 414(s)
and 401(a)(4). Compensation will also include Compensation by the Employer
through another employer or entity under the provisions of Code Sections 3121
and 3306.

         (a)   CODE SECTION 3401(a) WAGES - All remuneration received by an
               Employee for services performed for the Employer which are
               subject to Federal income tax withholding at the source. Unless
               elected otherwise in the Adoption Agreement, Compensation shall
               include any amount deferred under a Salary Deferral Agreement
               which is not includible in the gross income of a Participant
               under Code Section 125 in connection with a cafeteria plan, Code
               Section 402(e)(3) in connection with a cash or deferred plan,
               Code Section 402(h)(1)(B) in connection with a Simplified
               Employee Pension Plan, Code Section 401(k) in connection with a
               SIMPLE Retirement Account, Code Section 457 in connection with a
               Plan maintained under said Section, and Code Section 403(b) in
               connection with a tax-sheltered annuity plan. Wages are
               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)]. For
               Limitation Years beginning after December 31, 1997, for purposes
               of applying the limitations of this paragraph, 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 Sections 125, 132(f)(4),
               402(e)(3), 402(h)(1), or 403(b).

         (b)   CODE SECTIONS 6041, 6051 AND 6052 REPORTABLE WAGES - All
               remuneration received by an Employee for services performed for
               the Employer which are required to be reported on Form W-2.
               Unless otherwise elected in the Adoption Agreement, Compensation
               shall include any amount deferred under a Salary Deferral
               Agreement which is not includible in the gross income of a
               Participant under Code Section 125 in connection with a cafeteria
               plan, Code Section 402(e)(3) in connection with a cash or
               deferred plan, Code Section 402(h)(1)(B) in connection with a
               Simplified Employee Pension Plan, and Code Section 403(b) in
               connection with a tax-sheltered annuity plan. A Participant's
               wages includes remuneration defined at subparagraph (a) above and
               all other remuneration paid 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. Such amount
               must be 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)]. For
               Limitation Years beginning after December 31, 1997, for purposes
               of applying the limitations of this paragraph, 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 Sections 125, 132(f)(4),
               402(e)(3), 402(h)(1) or 403(b).

                                        5
<Page>

         (c)   CODE SECTION 415 COMPENSATION - A Participant's Earned Income,
               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.
               Compensation includes, but is 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 Regulation Section
               1.62-2(c)]. For Limitation Years beginning after December 31,
               1997, for purposes of applying the limitations of this paragraph,
               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
               Sections 125, 132(f)(4), 402(e)(3), 402(h)(1) or 403(b).
               Compensation excludes the following:

               (1)   for Plan Years beginning before January 1, 1998, Employer
                     contributions made under the terms of a Salary Deferral
                     Agreement between an Employee and the Employer to a plan of
                     deferred compensation which are not includible in the
                     Employee's gross income for the taxable year in which
                     contributed. Such contributions shall include any amount
                     deferred under Code Section 125 in connection with a
                     cafeteria plan, Code Section 402(e)(3) in connection with a
                     cash or deferred plan, Code Section 402(h)(1)(B) in
                     connection with a Simplified Employee Pension Plan, Code
                     Section 402(k) in connection with a SIMPLE Retirement
                     Account, Code Section 457 in connection with a Plan
                     maintained under said Section, and Code Section 403(b) in
                     connection with a tax-sheltered annuity plan,

               (2)   distributions received from a plan of deferred
                     compensation,

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

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

               (5)   amounts deferred by an Employee under the terms of a
                     non-qualified deferred compensation plan.

Unless otherwise specified by the Employer in the Adoption Agreement,
Compensation shall be determined as provided in Code Section 3401(a) [paragraph
(a) above]. Notwithstanding the foregoing, the Compensation of a Participant who
is a sole proprietor, partner or a member of a limited liability corporation
(LLC) shall be determined under Code Section 415. Unless indicated otherwise in
the Adoption Agreement, the definition of Compensation used in nondiscrimination
testing (ADP/ACP Testing) will be determined by the Employer. Notwithstanding
any other provision to the contrary, if the Plan is an amendment and restatement
of a Qualified Plan, for Plan Years ending prior to the Plan Year in which the
amendment or restatement is adopted, Compensation shall have the meaning set
forth in the Qualified Plan prior to its amendment.

EXCLUSIONS FROM COMPENSATION A Participant's Compensation shall be determined in
accordance with paragraph (a), (b) or (c) above and shall not exclude any item
of income unless provided in the basic definition or elected by the Employer in
the Adoption Agreement.

ANNUAL ADDITIONS AND TOP-HEAVY RULES Except as elected on the Adoption
Agreement, for purposes of Article X and XIV, Compensation shall be Code Section
415 Compensation as described in paragraph 1.16(c). For Plan Years beginning
before January 1, 1998, Compensation excludes amounts deferred under a plan of
deferred Compensation as described at paragraph 1.16(c)(1). For Plan Years
beginning after December 31, 1997, Compensation includes amounts deferred under
a plan of deferred compensation as described at paragraph 1.16(c)(1). For
purposes of applying the limitations of Article X, Compensation for a Limitation
Year is the Compensation actually paid or

                                        6
<Page>

made available during such Limitation Year. For Limitation Years beginning after
December 31, 1997, for purposes of applying the limitations of this paragraph,
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 Sections 125, 132(f)(4), 402(e)(3), 402(h)(1)(B) or 403(b).

If the Plan is or becomes Top-Heavy in any Plan Year beginning after December
31, 1983, the provisions of Article XIV will supersede any conflicting
provisions in the Basic Plan Document #01 or Adoption Agreement.

CONTRIBUTIONS MADE ON BEHALF OF DISABLED PARTICIPANTS Compensation with respect
to a Participant in a Defined Contribution Plan who is permanently and totally
disabled [as defined in Code Section 22(e)(3)] is the Compensation such
Participant would have received for the Limitation Year if the Participant had
been paid at the rate of Compensation paid immediately before becoming
permanently and totally disabled; for Limitation Years beginning before January
1, 1997, but not for Limitation Years beginning after December 31, 1996, such
imputed Compensation for the disabled Participant may be taken into account only
if the Participant is not a Highly Compensated Employee (defined at paragraph
1.52) and contributions made on behalf of such Participant are nonforfeitable
when made. Compensation will mean Compensation as that term is defined in this
paragraph.

HIGHLY COMPENSATED AND KEY EMPLOYEES For purposes of paragraphs 1.52 and 1.55,
Compensation shall be Code Section 415 Compensation as described in paragraph
1.16(c). Such definition shall include any amount deferred under Code Section
125 in connection with a cafeteria plan, Code Section 402(e)(3) in connection
with a cash or deferred plan, Code Section 402(h)(1)(B) in connection with a
Simplified Employee Pension Plan, Code Section 402(k) in connection with a
SIMPLE Retirement Account (SIMPLE), Code Section 457 in connection with a Plan
maintained under said Section, and Code Section 403(b) in connection with a
tax-sheltered annuity plan. The Employer, if elected in the Adoption Agreement,
may limit Compensation considered for purposes of the Plan for these
Participants.

COMPUTATION PERIOD The Plan Year, while eligible to participate, shall be the
computation period for purposes of determining a Participant's Compensation,
unless the Employer selects a different computation period in the Adoption
Agreement.

LIMITATION ON COMPENSATION The annual Compensation of each Participant which may
be taken into account for determining all benefits provided under the Plan for
any year, shall not exceed the limitation as imposed by Code Section 401(a)(17),
as adjusted under Code Section 401(a)(17)(B). If a Plan has a Plan Year that
contains fewer than twelve (12) calendar months, the annual Compensation limit
for that period is an amount equal to the limitation as imposed by Code Section
401(a)(17) as adjusted for the calendar year in which the Compensation period
begins, multiplied by a fraction, the numerator of which is the number of full
months in the short Plan Year and the denominator of which is twelve (12).

USERRA For purposes of Employee and Employer make-up contributions, Compensation
during the period of military service shall be deemed to be the Compensation the
Employee would have received during such period if the Employee were not in
qualified military service, based on the rate of pay the Employee would have
received from the Employer but for the absence due to military leave. If the
Compensation the Employee would have received during the leave is not reasonably
certain, Compensation will be equal to the Employee's average Compensation from
the Employer during the twelve (12) month period immediately preceding the
military leave or, if shorter, the Employee's actual period of employment with
the Employer.

DEFINITION OF COMPENSATION FOR PURPOSES OF SAFE HARBOR CODA PROVISIONS
Compensation for the purposes of a Safe Harbor CODA is defined in this paragraph
1.16 of this Basic Plan Document #01. No dollar limit other than the limit
imposed by Code Section 401(a)(17) applies to the Compensation of a Non-Highly
Compensated Employee. For purposes of determining the Compensation subject to a
Participant's salary deferral election, the Employer may use an alternative
definition to the one described above provided such alternative definition is a
reasonable definition within the meaning of Section 1.414(s)-1(d)(2) of the
Regulations and permits each Participant to contribute sufficient Elective
Deferrals to receive the maximum amount of Matching Contributions (determined
using the definition of Compensation described above) available to the
Participant under the Plan.

                                        7
<Page>

DEFINITION OF COMPENSATION FOR PURPOSES OF 401(k) SIMPLE PROVISIONS For purposes
of paragraphs 1.36 and 3.2, of this Basic Plan Document #01, Compensation is the
sum of the wages, tips and other compensation from the Employer subject to
Federal income tax withholding [as described in Code Section 6051(a)(3)] and the
Employee's salary reduction contributions made under Code Section 125 in
connection with a cafeteria plan, Code Section 402(e)(3) in connection with a
cash or deferred plan, Code Section 402(h)(1)(B) in connection with a Simplified
Employee Pension Plan, Code Section 402(k) in connection with a SIMPLE
Retirement Account, Code Section 457 in connection with a plan maintained under
said Section and Code Section 403(b) in connection with a tax-sheltered annuity
plan, required to be reported by the Employer 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 to this Plan on behalf of any Employee. The
provisions of the Plan implementing the limit on Compensation under Code Section
401(a)(17) apply to the Compensation under paragraph 4.8 of Article IV.

1.17     COVERED COMPENSATION
A Participant's Covered Compensation for a Plan Year is the average (without
indexing) of the Taxable Wage Bases in effect for each calendar year in the
thirty-five (35) year period ending with the calendar year in which the
Participant attains (or will attain) social security retirement age. In
determining a Participant's Covered Compensation for a Plan Year, the Taxable
Wage Base in effect for the current Plan Year and any subsequent Plan Year will
be assumed to be the same as the taxable wage base in effect as of the beginning
of the Plan Year for which the determination is being made. Covered Compensation
will be determined for the year designated by the Employer in Section III(C) of
the Target Benefit Plan Adoption Agreement.

A Participant's Covered Compensation for a Plan Year before the end of the
thirty-five (35) year period ending with the last day of the calendar year in
which the Participant attains social security retirement age is the Taxable Wage
Base in effect as of the beginning of the Plan Year. A Participant's Covered
Compensation for a Plan Year after such thirty-five (35) year period is the
Participant's Covered Compensation for the Plan Year during which the
thirty-five (35) year period ends.

1.18     CUSTODIAN
The institution or institutions (who may be the Sponsor or an affiliate) and any
successors or assigns thereto, appointed by the Employer to hold the assets of
the Trust as provided at paragraph 13.2 herein.

1.19     DAVIS-BACON ACT
40 U.S.C. Section 276a et seq. as may be amended from time to time.

1.20     DEFINED BENEFIT PLAN
A plan under which a Participant's benefit is determined by a formula contained
in the plan and no Employee accounts are maintained for Participants.

1.21     DEFINED BENEFIT (PLAN) FRACTION
For Limitation Years beginning before January 1, 2000, a fraction, the numerator
of which is the sum of the Participant'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 125% of the dollar limitation
determined for the Limitation Year under Code Sections 415(b) and (d) or 140% of
the Highest Average Compensation, including any adjustments under Code Section
415(b).

TRANSITIONAL RULE If an Employee was a Participant as of the first day of the
first Limitation Year beginning after 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% of the sum of the annual
benefits under such Plans which the Participant had accrued as of the close of
the last Limitation Year beginning before 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 1987.

                                        8
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1.22     DEFINED CONTRIBUTION DOLLAR LIMITATION
Thirty thousand dollars ($30,000) as adjusted by the Secretary of the Treasury
for increases in the cost-of-living. This limitation shall be adjusted by the
Secretary at the same time and in the same manner as under Code Section 415(d).
Such increases will be in multiples of five thousand dollars ($5,000).

1.23     DEFINED CONTRIBUTION PLAN
A plan under which Employee accounts are maintained for each Participant to
which all contributions, forfeitures, investment income and gains or losses, and
expenses are credited or deducted. A Participant's benefit under such plan is
based solely on the fair market value of his or her account balance.

1.24     DEFINED CONTRIBUTION (PLAN) FRACTION
For Limitation Years beginning before January 1, 2000, a fraction, the numerator
of which is the sum of the Annual Additions to the Participant'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 Participant'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 as
defined in paragraph 1.116, individual medical accounts as defined in Code
Section 415(l)(2) and Simplified Employee Pension Plans as defined in paragraph
1.99, 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 the Limitation Year
is the lesser of 125% of the dollar limitation determined under Code Sections
415(b) and (d) in effect under Code Section 415(c)(1)(A) or 35% of the
Participant's Compensation for such year.

TRANSITIONAL RULE If an Employee was a Participant as of the end of the first
day of the first Limitation Year beginning after 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 Fraction would otherwise exceed 1.0 under the
terms of this Plan. Under the adjustment, an amount equal to the product of the
excess of the sum of the fractions over 1.0 multiplied by 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 1987, and
disregarding any changes in the terms and conditions of the Plan made after May
6, 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 1987, shall not be re-computed to treat all
Employee contributions as Annual Additions.

1.25     DIRECT ROLLOVER
A payment made by the Plan to an Eligible Retirement Plan that is specified by
the Participant or a payment received by the Plan from an Eligible Retirement
Plan on behalf of a Participant or an Employee, if selected in the Adoption
Agreement by the Employer.

1.26     DISABILITY
Unless the Employer has elected a different definition in the Adoption
Agreement, Disability is defined as an illness or injury of a potentially
permanent nature, expected to last for a continuous period of not less than 12
months or can be expected to result in death, certified by a physician selected
by or satisfactory to the Employer, which prevents the Participant from engaging
in any occupation for wage or profit for which the Employee is reasonably fitted
by training, education or experience. If elected by the Employer in the Adoption
Agreement, nonforfeitable contributions will be made to the Plan on behalf of
each disabled Participant who is not a Highly Compensated Employee (as defined
at paragraph 1.52). Compensation for purposes of calculating the contribution
will mean Compensation as defined at paragraph 1.16 herein.

1.27     DISTRIBUTION CALENDAR YEAR
A calendar year for which a minimum distribution is required.

1.28     EARLY RETIREMENT AGE
The age set by the Employer in the Adoption Agreement, not less than age fifty
five (55), at which a Participant becomes fully vested and is eligible to retire
and receive his or her benefits under the Plan.

                                        9
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1.29     EARLY RETIREMENT DATE
The date elected by the Employer in the Adoption Agreement on which a
Participant or former Participant has satisfied the Early Retirement Age
requirements. If no election is made on the Adoption Agreement, it shall mean
the date on which a Participant attains his or her Early Retirement Age.

A former Participant who has separated from Service after satisfying any service
requirement but before satisfying the Early Retirement Age and who thereafter
reaches the age requirement elected on the Adoption Agreement shall be entitled
to receive benefits under the Plan (other than full vesting and any allocation
of Employer contributions) as though the requirements for Early Retirement Age
had been satisfied.

1.30     EARNED INCOME
Net earnings from self-employment in the trade or business with respect to which
the Plan is established, determined without regard to items not included in
gross income and the deductions allocable to such items, provided that personal
services of the individual are a material income-producing factor. Earned Income
shall be reduced by contributions made by an Employer to a Qualified Plan to the
extent deductible under Code Section 404. Net earnings shall be determined
taking into account the deduction for one-half of self-employment taxes allowed
to the taxpayer under Code Section 164(f), to the extent deductible for taxable
years beginning after December 31, 1989.

1.31     EFFECTIVE DATE
The date on which the Employer's Plan or amendment to such Plan becomes
effective. For amendments reflecting statutory and regulatory changes contained
in The Uruguay Round Agreements Act of the General Agreement on Tariffs and
Trade (GATT), The Uniformed Services Employment and Reemployment Rights Act of
1994 (USERRA), The Small Business Job Protection Act of 1996 (SBJPA), The
Taxpayer Relief Act of 1997 (TRA'97), The Internal Revenue Service Restructuring
and Reform Act of 1998 (IRSRRA), and the Community Renewal Tax Relief Act of
2000 (CRA), the Effective Date(s) of the applicable provisions of this
legislation will be the earlier of the date upon which such amendment is first
administratively applied or the first day of the Plan Year following the date of
adoption of such amendment or adoption of the Basic Plan Document #01 and
accompanying Adoption Agreement.

1.32     ELECTION PERIOD
The period which begins on the first day of the Plan Year in which the
Participant attains age thirty-five (35) and ends on the date of the
Participant's death. If a Participant separates from Service prior to the first
day of the Plan Year in which age thirty-five (35) is attained, the Election
Period shall begin on the date of separation, with respect to the account
balance as of the date of separation.

1.33     ELAPSED TIME
A method of determining an Employee's entitlement under the Plan with respect to
eligibility to participate, and/or vesting, which is not based on the Employee's
completion of a specified number of Hours of Service during a consecutive twelve
(12) month period, but rather with reference to the total period of time which
elapses during which the Employee is employed by the Employer maintaining the
Plan.

If the Employer is a member of an affiliated service group [under Code Section
414(m)], a controlled group of corporations [under Code Section 414(b)], a group
of trades or businesses under common control [under Code Section 414(c)] or any
other entity required to be aggregated with the Employer pursuant to Code
Section 414(o), Service will be credited for any employment for any period of
time for any other member of such group. Service will also be credited for any
individual required under Code Section 414(n) or Code Section 414(o) to be
considered an Employee of any Employer aggregated under Code Section 414(b), (c)
or (m).

1.34     ELECTIVE DEFERRALS
Employer contributions in lieu of cash Compensation made to the Plan on behalf
of the Participant pursuant to a Salary Deferral Agreement or other deferral
mechanism. With respect to any taxable year, a Participant's Elective Deferral
is the sum of all Employer contributions made on behalf of such Participant
pursuant to an election to defer under any qualified cash or deferred
arrangement as described in Code Section 401(k), any Simplified Employee Pension
Plan with a cash or deferred arrangement as 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 as described under Code
Section 501(c)(18), and any Employer contributions made on behalf of a
Participant for the

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purchase of an annuity contract under Code Section 403(b) pursuant to a Salary
Deferral Agreement. Elective Deferrals shall not include any deferrals properly
distributed as excess Annual Additions.

1.35     ELIGIBLE EMPLOYEE
For purposes of the SIMPLE 401(k) Plan provisions, any Employee who is entitled
to make Elective Deferrals under the terms of the SIMPLE 401(k) Plan.

1.36     ELIGIBLE EMPLOYER
An Eligible Employer means with respect to any Plan Year, an Employer who had no
more than one hundred (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 SIMPLE 401(k) Plan provisions apply
to the Plan that fails to be an Eligible Employer for any subsequent year, is
treated as an Eligible Employer for the two (2) 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.

1.37     ELIGIBLE PARTICIPANT
Any Employee who is eligible to make a Voluntary or Required After-tax
Contribution or an Elective Deferral (if the Employer takes such contributions
into account in the calculation of the Actual Contribution Percentage), or to
receive a Matching Contribution (including forfeitures) or a Qualified Matching
Contribution. If a Required After-tax Contribution is required as a condition of
participation in the Plan, any Employee who would be a Participant in the Plan
if such Employee made such a contribution shall be treated as an Eligible
Participant even though no Employee contributions are made.

1.38     ELIGIBLE RETIREMENT PLAN
An individual retirement account (IRA) as described in Code Section 408(a), an
individual retirement annuity (IRA) as described in Code Section 408(b), an
annuity plan as described in Code Section 403(a), or a qualified trust as
described in Code Section 401(a), which accepts Eligible Rollover Distributions.
However, in the case of an Eligible Rollover Distribution paid to a surviving
Spouse, an Eligible Retirement Plan is an individual retirement account or
individual retirement annuity.

1.39     ELIGIBLE ROLLOVER DISTRIBUTION
An Eligible Rollover Distribution is any distribution of all or any portion of
the balance to the credit of the Participant except that an Eligible Rollover
Distribution does not include:

         (a)   any distribution that is one of a series of substantially equal
               periodic payments made not less frequently than annually for the
               life (or life expectancy) of the Participant or the joint lives
               (or joint life expectancies) of the Participant and the
               Participant's Beneficiary, or for a specified period of ten (10)
               years or more,

         (b)   any distribution to the extent such distribution is required
               under Code Section 401(a)(9),

         (c)   any Hardship withdrawals under Code Section 401(k)(2)(B)(i)(IV)
               received after December 31, 1998, (or if elected by the Employer
               in accordance with IRS Notice 99-5, received after December 31,
               1999).

         (d)   the portion of any distribution that would not be includible in
               gross income if paid to the Participant (determined without
               regard to the exclusion for net unrealized appreciation with
               respect to Employer securities),

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         (e)   excess amounts which are returned to a Participant in accordance
               with paragraphs 7.11, 7.12, 7.13, and 10.2,

         (f)   any other distribution(s) that is reasonably expected to total
               less than $200 during a year,

         (g)   corrective distributions of Excess Elective Deferrals under Code
               Section 402(g), and the income allocable thereto,

         (h)   Excess Contributions and Excess Aggregate Contributions under
               Code Section 401(k) and Code Section 401(m), and the income
               allocable thereto,

         (i)   PS 58 costs, and

         (j)   dividends paid on securities under Code Section 404(k).

1.40     EMPLOYEE
A person employed by an Employer maintaining the Plan (including Self-Employed
Individuals and partners). The term Employee shall include Employees of a member
of an affiliated service group [as defined in Code Section 414(m)], all
Employees of a controlled group of corporations [as defined in Code Section
414(b)], all Employees of any incorporated or unincorporated trade or business
which is under common control [as defined in Code Section 414(c)], Leased
Employees [as defined in Code Section 414(n)], and any Employee required to be
aggregated by Code Section 414(o). All such Employees shall be treated as
employed by a single Employer.

Leased Employees shall not be Employees for purposes of participation in any
Plan established under a Nonstandardized Adoption Agreement, unless otherwise
elected by the Employer in the Adoption Agreement. Leased Employees [as defined
in Code Sections 414(n) or 414(o)] shall be considered Employees in a Plan
established under a standardized Adoption Agreement except as otherwise provided
in this paragraph. Exclusion under a standardized Adoption Agreement is
available only if Leased Employees do not constitute more than 20% of the
recipient Employer's non-highly compensated work force, and the Employer
complies with the requirements as outlined in paragraph 2.7, and so elects in
the Adoption Agreement.

An individual shall only be treated as an Employee if he or she is reported on
the payroll records of the Employer or an employer who is a member of the same
controlled group or affiliated service group as a common law employee. The term
does not include any other common law employee or any Leased Employee. It is
expressly intended that individuals not treated as common law employees by the
Employer or a member of the same controlled group or affiliated service group on
their payroll records, as identified by a specific job code or work status code,
are to be excluded from plan participation even if a court or administrative
agency subsequently determines that such individuals are common law employees
and not independent contractors.

1.41     EMPLOYER
The Self-Employed Individual, partnership, corporation or other organization
which adopts this Plan including any entity that succeeds the Employer and
adopts this Plan. For purposes of Article X, Limitations on Allocations,
Employer shall mean 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 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).

In addition to such required treatment, the Plan Sponsor may, in its discretion,
designate as an Employer any business entity which is not such a "common
control," "affiliated service group" or "predecessor" business entity which is
otherwise affiliated with the Employer, subject to such nondiscriminatory
limitations as the Employer may impose.

1.42     ENTRY DATE
The date as of which an Employee who has satisfied the Plan's eligibility
requirements enters or reenters the Plan, as defined in the Adoption Agreement.

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1.43     ERISA
The Employee Retirement Income Security Act of 1974, as amended and any
successor statute.

1.44     EXCESS AGGREGATE CONTRIBUTIONS
The excess, with respect to any Plan Year, of:

         (a)   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

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

         (c)   Such determination shall be made after first determining Excess
               Elective Deferrals pursuant to paragraph 1.47 and then
               determining Excess Contributions pursuant to paragraph 1.46.

1.45     EXCESS ANNUAL ADDITIONS
The excess of the Participant's Annual Additions for the Limitation Year over
the Maximum Permissible Amount.

1.46     EXCESS CONTRIBUTION
With respect to any Plan Year, the excess of:

         (a)   the aggregate amount of Employer contributions actually taken
               into account in computing the ADP of Highly Compensated Employees
               for such Plan Year, over

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

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

1.48     EXPECTED YEAR OF SERVICE
An eligibility computation period during which an Employee in an eligible class
is expected to complete a Year of Service. If an Employee who is not expected to
complete a Year of Service actually completes a Year of Service during an
applicable computation period, he shall be deemed to have become an Employee in
the eligible class as of the first day of the eligibility computation period in
which he first completes a Year of Service.

1.49     FIRST DISTRIBUTION CALENDAR YEAR
For distributions beginning before the Participant's death, the First
Distribution Calendar Year is the calendar year immediately preceding the
calendar year which contains the Participant's Required Beginning Date. For
distributions beginning after the Participant's death, the First Distribution
Calendar Year is the calendar year in which distributions are required to begin
pursuant to paragraph 7.10.

1.50     HARDSHIP
An immediate and heavy financial need of the Employee where such Employee lacks
other available financial resources to satisfy such financial need.

1.51     HIGHEST AVERAGE COMPENSATION
For Limitation Years beginning before January 1, 2000, the average Compensation
for the three (3) consecutive Years of Service with the Employer that produces
the highest average. A Year of Service with the Employer is the twelve (12)
consecutive month period defined in the Adoption Agreement, or, if not indicated
in the Adoption Agreement, as defined in paragraph 1.117.

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1.52     HIGHLY COMPENSATED EMPLOYEE
Effective for years after December 31, 1996, the term Highly Compensated
Employee means any Employee who: (1) is a 5% owner at any time during the year
or preceding year, or (2) for the preceding year had Compensation from the
Employer in excess of $80,000 and if the Employer so elects in the Adoption
Agreement, is 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 the determination of who is a Highly Compensated Employee, the applicable
year of the Plan for which a determination is being made is called a
determination year and the preceding twelve (12) month period is called a
look-back year. Employees who do not meet the Highly Compensated Employee
definition are considered Non-Highly Compensated Employees.

A Highly Compensated former Employee is based on the rules applicable to
determining Highly Compensated Employee status in effect for that determination
year, in accordance with Section 1.414(q)-1T, A-4 of the temporary Income Tax
Regulations and IRS 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. In order to be
effective, a Top-Paid Group election or calendar year data election must apply
consistently to all plans of the Employer that begin with or within the same
calendar year.

1.53     HOUR OF SERVICE

         (a)   Unless otherwise specified in the Adoption Agreement, each hour
               for which an Employee is paid, or entitled to payment, for the
               performance of duties for the Employer. These hours shall be
               credited to the Employee for the computation period in which the
               duties are performed, and

         (b)   each hour for which an Employee is paid, or entitled to payment,
               by the Employer on account of a period of time during 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. No more than five hundred and one (501)
               Hours of Service shall be credited under this paragraph for any
               single continuous period (whether or not such period need occur
               in a single computation period). Hours under this paragraph shall
               be calculated and credited pursuant to Section 2530.200b-2 of the
               Department of Labor Regulations which are incorporated herein by
               this reference, and

         (c)   each hour for which back pay, irrespective of mitigation of
               damages, is either awarded or agreed to by the Employer. The same
               Hours of Service shall not be credited both under paragraph (a)
               or paragraph (b), as the case may be, and under this paragraph
               (c). These hours shall be credited to the Employee for the
               computation period or periods to which the award or agreement
               pertains rather than the computation period in which the award,
               agreement or payment is made.

         (d)   Hours of Service shall be credited for employment with the
               Employer and with other members of an affiliated service group
               [as defined in Code Section 414(m)], a controlled group of
               corporations [as defined in Code Section 414(b)], or a group of
               trades or businesses under common control [as defined in Code
               Section 414(c)] of which the adopting Employer is a member, and
               any other entity required to be aggregated with the Employer
               pursuant to Code Section 414(o) and the Regulations thereunder.
               Hours of Service shall also be credited for any individual
               considered an Employee for purposes of this Plan under Code
               Section 414(n) or Code Section 414(o) and the Regulations
               thereunder.

         (e)   Solely for purposes of determining whether a Break in Service, as
               defined in paragraph 1.14, for participation and vesting purposes
               has occurred in a computation period, an individual who is absent
               from work for maternity or paternity reasons shall receive credit
               for the Hours of Service which would otherwise have been credited
               to such individual but for such absence, or in any case in which
               such hours cannot be determined, eight (8) Hours of Service per
               day of such absence.

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               For purposes of this paragraph, an absence from work for
               maternity or paternity reasons means an absence by reason of the
               pregnancy of the individual, by reason of a birth of a child of
               the individual, by reason of the placement of a child with the
               individual in connection with the adoption of such child by such
               individual, or for purposes of caring for such child for a period
               beginning immediately following such birth or placement. The
               Hours of Service credited under this paragraph shall be credited
               in the computation 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 computation
               period. No more than five hundred and one (501) hours will be
               credited under this paragraph.

         (f)   Hours of Service shall be determined under the hours counting
               method as elected by the Employer in the Adoption Agreement. If
               no election is made, actual hours under the hours counting method
               will be used.

1.54     INTEGRATION LEVEL
The amount of Compensation specified in the Adoption Agreement at or below which
the rate of contributions or benefits (expressed in each case as a percentage of
such Compensation) provided under the Plan is less than the rate of
contributions or benefits (expressed in each case as a percentage of such
Compensation) provided under the Plan with respect to Compensation above such
level. The Adoption Agreement must specify an Integration Level in effect for
the Plan Year for each Participant. No Integration Level in effect for a
particular year may exceed the contribution and benefit base ("Taxable Wage
Base") under Section 230 [Code Section 3121(a)(1)] of the Social Security Act in
effect on the first day of the Plan Year.

1.55     KEY EMPLOYEE
Any Employee or former Employee (and the Beneficiaries of such Employee) who at
any time during the determination period was:

         (a)   an officer of the Employer if such individual's annual
               Compensation exceeds 50% of the dollar limitation under Code
               Section 415(b)(1)(A) (the defined benefit maximum annual
               benefit),

         (b)   an owner or an individual considered an owner under Code Section
               318 of one of the ten (10) largest interests in the Employer if
               such individual's Compensation exceeds 100% of the dollar
               limitation under Code Section 415(c)(1)(A) and such ownership
               exceeds 1/2%,

         (c)   a more than 5% owner of the Employer, or

         (d)   a 1% owner of the Employer who has an annual Compensation of more
               than $150,000.

The determination period is the Plan Year containing the Top-Heavy Determination
Date and the four (4) preceding Plan Years. The determination of Key Employee
status will be made in accordance with Code Section 416(i)(1) and the
Regulations thereunder.

1.56     LEASED EMPLOYEE
Effective for Plan Years beginning after December 31, 1996, 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 the primary
direction or control of the recipient Employer. If a Leased Employee is treated
as an Employee by reason of this paragraph 1.56, "Compensation" includes
Compensation from the leasing organization which is attributable to services
performed for the Employer.

1.57     LIMITATION YEAR
The calendar year or such other twelve (12) consecutive month period designated
by the Employer in the Adoption Agreement for purposes of determining the
maximum Annual Additions to a Participant's account. All Qualified Plans
maintained by the Employer must use the same Limitation Year. If the Limitation
Year is amended to a different twelve (12) consecutive month period, the new
Limitation Year must begin on a date within the Limitation

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Year in which the amendment is made. If no designation is made on the Adoption
Agreement, the Limitation Year will automatically default to the Plan Year.

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

1.59     MATCHING CONTRIBUTION
An Employer contribution made to this or any other Defined Contribution Plan on
behalf of a Participant on account of a Voluntary or Required After-tax
Contribution made by such Participant, or on account of a Participant's Elective
Deferral made by such Participant under a Plan maintained by the Employer.

1.60     MAXIMUM PERMISSIBLE AMOUNT
The maximum Annual Additions that may be contributed or allocated to a
Participant's account under the Plan for any Limitation Year shall not exceed
the lesser of:

         (a)   the Defined Contribution Dollar Limitation, or

         (b)   25% of the Participant's Compensation for the Limitation Year.

The Compensation limitation referred to in (b) shall not apply to any
contribution for medical benefits [within the meaning of Code Section 401(h) or
Code Section 419A(f)(2)] which is otherwise treated as an Annual Addition under
Code Sections 415(l)(1) or 419(d)(2). If a short Limitation Year is created
because of an amendment changing the Limitation Year to a different twelve (12)
consecutive month period, the Maximum Permissible Amount will not exceed the
Defined Contribution Dollar Limitation multiplied by a fraction, the numerator
of which is the number of months in the short Limitation Year and the
denominator of which is twelve (12).

1.61     NET PROFIT
The current and accumulated operating earnings of the Employer after Federal and
state income taxes, excluding nonrecurring or unusual items of income, and
before contributions to this and any other Qualified Plan of the Employer,
unless the Employer has elected a different definition in the Adoption
Agreement.

1.62     NORMAL RETIREMENT AGE
The age set by the Employer in the Adoption Agreement, not to exceed age
sixty-five (65), at which a Participant becomes fully vested and is eligible to
retire and receive his or her benefits under the Plan.

1.63     NORMAL RETIREMENT DATE
The date on which the Participant attains the Normal Retirement Age as elected
in the Adoption Agreement. If no election is made on the Adoption Agreement, it
shall mean the date on which a Participant attains his or her Normal Retirement
Age.

1.64     OWNER-EMPLOYEE
A sole proprietor or a partner owning more than 10% of either the capital or
profits interest of the partnership.

1.65     PAIRED PLANS
Two (2) or more plans which are either a combination of two (2) or more
standardized Defined Contribution Plans or a combination of one (1) or more
standardized Defined Contribution Plan(s) and one (1) Defined Benefit Plan
offered by the same sponsor, which have been designed so that any single Plan,
or combination of Plans adopted by an Employer, where each Plan by itself or the
Plans together will meet the requirements of the antidiscrimination rules, the
contribution and benefit limitations, and the Top-Heavy provisions of Code
Sections 401(a)(4), 415 and 416.

1.66     PARTICIPANT
Any current Employee who met the applicable eligibility requirements and reached
his or her Entry Date and, where the context so requires, pursuant to the terms
of the Plan, any living former Employee on whose behalf an Account is maintained
or former Employee who has met the eligibility requirements.

                                       16
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1.67     PARTICIPANT'S BENEFIT
With respect to required distributions pursuant to paragraph 7.4, the account
balance as of the last Valuation Date in the calendar year immediately preceding
the Distribution Calendar Year increased by the amount of any contributions or
forfeitures allocated to the account balance as of the dates in the calendar
year after the Valuation Date and decreased by distributions made in the
calendar year after the Valuation Date. A special exception exists for the
second Distribution Calendar Year. For purposes of this paragraph, 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.

1.68     PERIOD OF SEVERANCE
For Plans using Elapsed Time for purposes of crediting Service:

         (a)   a Break in Service shall mean a Period of Severance of at least
               twelve (12) months;

         (b)   a Period of Severance is a continuous period of time during which
               the Employee is not employed by the Employer;

         (c)   a Period of Severance begins on the date the Employee retires,
               quits, or is discharged, or if earlier, the twelve (12) month
               anniversary of the date on which the Employee was otherwise first
               absent from Service.

1.69     PERMISSIVE AGGREGATION GROUP
The Required Aggregation Group of plans plus any other plan or plans of the
Employer which, when considered as a group with the Required Aggregation Group,
would continue to satisfy the requirements of Code Sections 401(a)(4) and 410.

1.70     PLAN
The Defined Contribution Plan of the Employer in the form of this Prototype
Defined Contribution Plan and the applicable Adoption Agreement executed by the
Employer as may be amended from time to time (which includes any addendum
thereto). The Plan shall have the name specified in the Adoption Agreement.

1.71     PLAN ADMINISTRATOR
The Employer or individual(s) or entity(ies) appointed by the Employer to
administer the Plan as provided at paragraph 12.1 herein.

1.72     PLAN SPONSOR
The Employer who adopts this Prototype Defined Contribution Plan and
accompanying Adoption Agreement.

1.73     PLAN YEAR
The twelve (12) consecutive month period designated by the Employer in the
Adoption Agreement. If the Employer maintains Paired Plans under Basic Plan
Document #01, each Plan established thereunder must have the same Plan Year.

1.74     PRESENT VALUE
The actuarial equivalent of a Participant's accrued benefit under a Defined
Benefit Plan maintained by the Employer expressed in the form of a lump sum.
Actuarial equivalence shall be based on reasonable interest and mortality
assumptions determined in accordance with the Top-Heavy provisions of the
respective plan. Present Value is used for the purposes of the Top-Heavy test
and the determination with respect thereto.

1.75     PRIOR PLAN YEAR
The Plan Year immediately preceding the current Plan Year.

1.76     PRIOR SAFE HARBOR PLAN
A Target Benefit Plan that:

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         (a)   was adopted and in effect on September 19, 1991,

         (b)   which on that date contained a Stated Benefit Formula applicable
               to Target Benefit Plans that took into account Service prior to
               that date, and

         (c)   satisfied the applicable nondiscrimination requirements for
               Target Benefit Plans for those prior years. For purposes of
               determining whether a plan satisfies the applicable
               nondiscrimination requirements for Target Benefit Plans for Plan
               Years beginning before January 1, 1994, no amendments after
               September 19, 1991, other than amendments necessary to satisfy
               Code Section 401(l), will be taken into account.

1.77     PROJECTED ANNUAL BENEFIT
For Limitation Years beginning before January 1, 2000, the annual retirement
benefit (adjusted to an actuarial 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 Participant would be entitled under the
terms of a Defined Benefit Plan or Plans, assuming:

         (a)   the Participant will continue employment until Normal Retirement
               Age under the Plan (or current age, if later), and

         (b)   the Participant'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.

1.78     PROJECTED PARTICIPATION
For purposes of determining a Participant's stated benefit, a Participant's
years of Projected Participation under the Plan is the sum of (a) and (b), where

         (a)   is the number of years during which the Participant benefited
               under this Plan beginning with the latest of:

               (1)   the first Plan Year in which the Participant benefited
                     under the Plan,

               (2)   the first Plan Year taken into account in the Stated
                     Benefit Formula, and

               (3)   any Plan Year immediately following a Plan Year in which
                     the Plan did not satisfy the safe harbor for Target Benefit
                     Plans in Regulations Section 1.401(a)(4)-8(b)(3), and
                     ending with the last day of the current Plan Year, and

         (b)   is the number of years if any, subsequent to the current Plan
               Year through the end of the Plan Year in which the Participant
               attains Normal Retirement Age.

For purposes of this definition of years of Projected Participation, if this
Plan is a Prior Safe Harbor Plan, the Plan is deemed to satisfy the safe harbor
for Target Benefit Plans in Regulations Section 1.401(a)(4)-8(b)(3) and a
Participant is treated as benefiting under the Plan in any Plan Year beginning
prior to January 1, 1994.

1.79     QUALIFIED DOMESTIC RELATIONS ORDER (QDRO ORDER)
A Qualified Domestic Relations Order (QDRO) is a signed domestic relations order
issued by a state court or agency which creates, recognizes or assigns to an
alternate payee(s) the right to receive all or part of a Participant's Plan
benefit and which meets the requirements of Code Section 414(p). An alternate
payee is a Spouse, former Spouse, child, or other dependent who is treated as a
Beneficiary under the Plan as a result of the QDRO. Unless elected otherwise by
the Employer in the Adoption Agreement, the earliest date for payment of a QDRO
to an alternate payee, is the date upon which the order is deemed qualified.

1.80     QUALIFIED EARLY RETIREMENT AGE
For purposes of paragraph 8.9, Qualified Early Retirement Age is the latest of:

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         (a)   the earliest date under the Plan on which the Participant may
               elect to receive retirement benefits, or

         (b)   the first day of the 120th month beginning before the Participant
               reaches Normal Retirement Age, or

         (c)   the date the Participant begins participation.

1.81     QUALIFIED JOINT AND SURVIVOR ANNUITY (QJSA)
An immediate annuity for the life of the Participant with a survivor annuity for
the life of the Participant's Spouse which is at least 50% of but not more than
100% of the annuity payable during the joint lives of the Participant and the
Participant's Spouse. The exact amount of the survivor annuity is to be
specified by the Employer in the Adoption Agreement. If not designated by the
Employer, the survivor annuity will be 50% of the amount paid to the Participant
during his or her lifetime. The Qualified Joint and Survivor Annuity will be the
amount of benefit which can be provided by the Participant's Vested Account
Balance.

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

1.83     QUALIFIED NON-ELECTIVE CONTRIBUTIONS (QNECs)
Contributions (other than Matching Contributions or Qualified Matching
Contributions) made by the Employer and allocated to Participants' accounts that
the Participants may not elect to receive in cash until distributed from the
Plan, that are nonforfeitable when made, and that are distributable only in
accordance with the distribution provisions that are applicable to Elective
Deferrals and Qualified Matching Contributions.

1.84     QUALIFIED PLAN
Any pension, profit-sharing, stock bonus, or other plan which meets the
requirements of Code Section 401 and includes a trust exempt from tax under Code
Section 501(a) or any annuity plan described in Code Section 403(a).

1.85     QUALIFIED PRE-RETIREMENT SURVIVOR ANNUITY
An annuity for the life of the Surviving Spouse of a Participant the actuarial
equivalent of which is not less than 50% of the vested Participant's Account
Balance as of the date of the Participants' death, as elected by Employer in the
Adoption Agreement. If no election is made on the Adoption Agreement the
Qualified Pre-Retirement Survivor Annuity shall be 50% of the Participant's
Vested Account Balance as of the date of the death of the Participant, unless
the Employer in a prior version of the Adoption Agreement or Plan, had elected
that the Qualified Pre-Retirement Survivor Annuity be 100% of the Account
Balance.

1.86     QUALIFIED VOLUNTARY CONTRIBUTION
A tax-deductible Voluntary Employee Contribution which was permitted to be made
for the tax years 1982 through 1986. This type of contribution is no longer
permitted to be made by a Participant. This Plan shall accept such type of
contribution if made in a prior plan and an appropriate recordkeeping account
will be established on behalf of the Participant.

1.87     REQUIRED AGGREGATION GROUP
A group of plans including:

         (a)   each Qualified Plan of the Employer in which at least one (1) Key
               Employee participates or participated at any time during the
               determination period (regardless of whether the plan has
               terminated), and

         (b)   any other Qualified Plan of the Employer which enables a plan
               described in (a) to meet the requirements of Code Sections
               401(a)(4) or 410.

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1.88     REQUIRED BEGINNING DATE
The date on which a Participant is required to take his or her first minimum
distribution under the Plan as elected by the Employer in the Adoption
Agreement. The rules regarding the determination of the Required Beginning Date
are set forth at paragraph 7.5 herein.

1.89     REQUIRED AFTER-TAX CONTRIBUTIONS
Employee after-tax contributions required as a condition of participation in the
Plan.

1.90     ROLLOVER CONTRIBUTION
A contribution made by a Participant of an amount distributed to such
Participant from another Qualified Plan in accordance with Code Section 402(c).

1.91     SALARY DEFERRAL AGREEMENT
An agreement between the Employer and an Employee where the Employee authorizes
the Employer to withhold a specified percentage or dollar amount of his or her
Compensation (otherwise payable in cash) for deposit to the Plan on behalf of
such Employee.

1.92     SAVINGS INCENTIVE MATCH PLAN FOR EMPLOYEES (SIMPLE)
A plan adopted by an Eligible Employer under Code Section 401(k)(11) under which
Eligible Employees are permitted to make Elective Deferrals to a Qualified Plan
established under the SIMPLE 401(k) Plan Adoption Agreement.

1.93     SELF-EMPLOYED INDIVIDUAL
An individual who has Earned Income for the taxable year from the trade or
business for which the Plan is established including an individual who would
have had Earned Income but for the fact that the trade or business had no Net
Profit for the taxable year.

1.94     SERVICE
The period of current or prior employment with the Employer including any
imputed period of employment which must be counted under USERRA. If the Employer
maintains a plan of a predecessor employer, service for such predecessor shall
be treated as Service for the Employer for the purpose(s) specified in the
Adoption Agreement. Service is determined under an hours counting method or
Elapsed Time method as selected by the Employer in the Adoption Agreement.

If the Employer has elected to use the Elapsed Time method to determine
eligibility and/or vesting Service, the aggregate of the following (applied
without duplication and except for periods of Service that may be disregarded
under paragraph 9.6):

         (a)   Each period from an Employee's date of hire (or reemployment
               date) to his next Severance Date; and

         (b)   If an Employee performs an Hour of Service within twelve (12)
               months of a Severance Date, the period from such Severance Date
               to such Hour of Service. Service shall be credited for all
               periods whether the Employee is employed by an Employer or an
               Affiliate.

Service shall be measured in whole years and fractions of a year in months. For
this purpose, (a) periods of less than a full year shall be aggregated on the
basis that twelve (12) months or three hundred and sixty five (365) days equals
a year, and (b) in aggregating days into months, thirty (30) days shall be
rounded up to the nearest whole month. For purposes of determining Service,
"Date of Hire" means the date on which an Employee first completes an Hour of
Service and "Reemployment Date" means the date on which an Employee first
completes an Hour of Service after a Severance Date.

                                       20
<Page>

If the Employer is a member of an affiliated service group [under Code Section
414(m)], a controlled group of corporations [under Code Section 414(b)], a group
of trades or businesses under common control [under Code Section 414(c)] or any
other entity required to be aggregated with the Employer pursuant to Code
Section 414(o), Service will be credited for any employment for any period of
time for any other member of such group. Service will also be credited for any
individual required under Code Section 414(n) or Code Section 414(o) to be
considered an Employee of any Employer aggregated under Code Section 414(b),
(c), or (m).

1.95     SEVERANCE DATE
The date which is the earlier of:

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

         (b)   the first anniversary of the first date of a period in which an
               Employee remains continuously absent from Service with an
               Employer or affiliate (with or without pay) for any reason other
               than quit, retirement, discharge or death.

1.96     SEVERANCE PERIOD
Each period from an Employee's Severance Date to his next Reemployment Date.

1.97     SERVICE PROVIDER
An individual or business entity who is retained by the Plan Administrator on
behalf of the Plan to provide specified administrative services to the Plan.

1.98     SHAREHOLDER EMPLOYEE
An Employee or officer who owns [or is considered as owning within the meaning
of Code Section 318(a)(1)], on any day during the taxable year of an electing
small business corporation (S Corporation), more than 5% of such corporation's
outstanding stock.

1.99     SIMPLIFIED EMPLOYEE PENSION PLAN
A plan under which the Employer makes contributions for eligible Employees
pursuant to a written formula. Contributions are made to an individual
retirement account which meets the requirements of Code Section 408(k).

1.100    SPONSOR
The institution or entity and any of its affiliates or any successor or assigns
thereto identified in the Adoption Agreement who makes this Prototype Defined
Contribution Plan available to adopting Employers.

1.101    SPOUSE
The individual to whom a Participant is married, or was married in the case of a
deceased Participant who was married at the time of his or her death. A former
Spouse will be treated in the same manner as a Spouse to the extent provided
under a Qualified Domestic Relations Order as described in Code Section 414(p).

1.102    STATED BENEFIT FORMULA
The formula elected by the Employer in the Adoption Agreement expressed in the
form of a straight life annuity without a term certain, refund feature or
survivor benefit.

1.103    SUPER TOP-HEAVY PLAN
A Plan described at paragraph 1.106 under which the Top-Heavy Ratio exceeds 90%.

1.104    TAXABLE WAGE BASE
For plans with an allocation formula which takes into account the Employer's
contribution under the Federal Insurance Contributions Act (FICA), the
contribution and benefit base in effect under the Social Security Act (Section
203) at the beginning of the Plan Year.

1.105    TOP-HEAVY DETERMINATION DATE
For the first Plan Year of the Plan, the last day of the first Plan Year. For
any Plan Year subsequent to the first Plan Year, the last day of the preceding
Plan Year.

                                       21
<Page>

1.106    TOP-HEAVY PLAN
For any Plan Year, the Employer's Plan is Top-Heavy if any of the following
conditions exist:

         (a)   The Top-Heavy Ratio for the Employer's Plan exceeds 60% and this
               Plan is not part of any Required Aggregation Group or Permissive
               Aggregation Group of plans.

         (b)   The Employer's Plan is a part of a Required Aggregation Group of
               plans but not part of a Permissive Aggregation Group and the
               Top-Heavy Ratio for the group of plans exceeds 60%.

         (c)   The Employer's Plan is a part of a Required Aggregation Group and
               part of a Permissive Aggregation Group of plans and the Top-Heavy
               Ratio for the Permissive Aggregation Group exceeds 60%.

1.107    TOP-HEAVY RATIO

         (a)   If the Employer maintains one or more Defined Contribution Plans
               (including any Simplified Employee Pension Plan) and the Employer
               has not maintained any Defined Benefit Plan which during the five
               (5) 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,

               (1)   the numerator of which is the sum of the 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

               (2)   the denominator of which is the sum of all account balances
                     [including any part of any account balance distributed in
                     the five (5) 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 the Employer maintains one or more Defined Contribution Plans
               (including any Simplified Employee Pension Plan) and the Employer
               maintains or has maintained one or more Defined Benefit Plans
               which during the five (5) year period ending on the Determination
               Date(s) has or has had any accrued benefits, the Top-Heavy Ratio
               for any 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
               for 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 Participants, determined in accordance with
               (a) above, and the Present Value of accrued benefits under the
               Defined Benefit Plan or Plans for all Participants 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 (5) 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 will be determined as
               of the most recent Valuation Date that falls within or ends with
               the twelve (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
               Participant who is not a Key Employee but who was a Key Employee
               in a prior year, or who has not been credited with at least one
               (1) Hour of Service with any Employer maintaining the Plan at any
               time during the five (5) year period ending

                                       22
<Page>

               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.
               Qualified Voluntary 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 Participant other than a Key Employee shall be
               determined under the method, if any, that uniformly applies for
               accrual purposes under all Defined Benefit Plans maintained by
               the Employer, or 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).

1.108    TOP-PAID GROUP
The group consisting of the top 20% of Employees when ranked on the basis of
Compensation paid during such year. For purposes of determining the number of
Employees in the group (but not who is in it), Employees identified in (a)
through (d) may be excluded and Employees identified in (e) through (f) shall be
excluded:

         (a)   Employees who have not completed six (6) months of Service by the
               end of the year;

         (b)   Employees who normally work less than seventeen and one-half
               (17 1/2) hours per week by the end of the year;

         (c)   Employees who normally work not more than six (6) months during
               any year;

         (d)   Employees who have not attained age twenty-one (21) by the end of
               the year;

         (e)   Employees included in a collective bargaining unit, covered by an
               agreement between Employee representatives and the Employer,
               where retirement benefits were the subject of good faith
               bargaining, if they constitute at least 90% of the Employer's
               workforce and the Plan covers only non-union Employees; and

         (f)   Employees who are nonresident aliens and who receive no Earned
               Income which constitutes income from sources within the United
               States.

1.109    TRANSFER CONTRIBUTION
A non-taxable transfer of a Participant's benefit directly from a Qualified Plan
to this Plan. This type of transfer does not constitute constructive receipt of
plan assets.

1.110    TRUST
The trust established in conjunction with the Plan, together with any and all
amendments thereto which holds assets of the Plan held by or in the name of the
Trustee or Custodian.

1.111    TRUSTEE
An individual, individuals or corporation and any of its affiliates or any
successor or assigns (who may be the Sponsor or an affiliate) who are appointed
or assigned in the Adoption Agreement or any duly appointed successor or assigns
as provided for in paragraph 13.19.

1.112    UNIFORMED SERVICES EMPLOYMENT AND REEMPLOYMENT RIGHTS ACT OF 1994
(USERRA)
The Uniformed Services Employment and Reemployment Rights Act of 1994, as
amended. Notwithstanding any provision of the Plan to the contrary,
contributions, benefits, Plan loan repayment, suspensions and service credit
with respect to qualified military service will be provided in accordance with
Code Section 414(u).

1.113    VALUATION DATE
The last day of the Plan Year and such other date(s) as specified in the
Adoption Agreement on which the fair market value of Plan assets is determined.
The Trustee and/or Custodian must also value the Trust on such other Valuation
Dates as directed by the Plan Administrator.

                                       23
<Page>

1.114    VESTED ACCOUNT BALANCE
The aggregate value of the Participant's Vested Account Balances derived from
Employer and Employee contributions (including Rollovers), whether vested before
or upon death, including the proceeds of insurance contracts, if any, on the
Participant's life. The provisions of Article VIII shall apply to a Participant
who is vested in amounts attributable to Employer contributions, Employee
contributions (or both) at the time of death or distribution.

1.115    VOLUNTARY AFTER-TAX CONTRIBUTION
Any contribution made to the Plan by or on behalf of a Participant that is
included in the Participant's gross income in the year in which made and that is
maintained under a separate account to which earnings and losses are allocated.

1.116    WELFARE BENEFIT FUND
Any fund that is part of a plan of the Employer, or has the effect of a plan,
through which the Employer provides welfare benefits to Employees or their
beneficiaries. For these purposes, Welfare Benefit means any benefit other than
those with respect to which Code Section 83(h) (relating to transfers of
property in connection with the performance of services), Code Section 404
(relating to deductions for contributions to an Employees' trust or annuity and
Compensation under a deferred payment plan), Code Section 404A (relating to
certain foreign deferred compensation plans) apply. A "Fund" for purposes of
this paragraph, is any social club, voluntary employee benefit association,
supplemental unemployment benefit trust or qualified group legal service
organization described in Code Section 501(c)(7), (9), (17) or (20); any trust,
corporation, or other organization not exempt from income tax, or to the extent
provided in regulations, any account held for an Employer by any person.

1.117    YEAR OF SERVICE

         (a)   If elected in the Adoption Agreement, the hours counting method
               will be used in determining either an Employee's initial or
               continuing eligibility to participate in the Plan, or the
               nonforfeitable interest in the Participant's account balance
               derived from Employer contributions. A Year of Service is a
               twelve (12) consecutive month period in which an Employee has
               completed one-thousand (1,000) Hours of Service (or such lower
               number as is specified in the Adoption Agreement).

               (1)   The eligibility computation period starts with the day the
                     Employee first performs an Hour of Service and is a twelve
                     (12) consecutive month period during which the Employee has
                     completed the number of Hours of Service [not to exceed
                     one-thousand (1,000)] as elected in the Adoption Agreement.

               (2)   The vesting computation period is a twelve (12) consecutive
                     month period as elected by the Employer in the Adoption
                     Agreement during which the Employee completed the number of
                     Hours of Service [not to exceed one-thousand (1,000)] as
                     elected in the Adoption Agreement. If no election is made,
                     the Plan Year shall be used provided that in the event the
                     Plan Year is changed, the "vesting computation period"
                     shall be the twelve (12) consecutive month period
                     determined in accordance with Department of Labor
                     Regulation Section 2530.203-2(c), the provisions of which
                     are incorporated herein by reference.

         (b)   If elected in the Adoption Agreement, the Elapsed Time method
               will be used in determining either an Employee's initial or
               continuing eligibility to participate in the Plan, or the
               nonforfeitable interest in the Participant's account balance
               derived from Employer contributions. An Employee will receive
               credit for the aggregate of all time period(s) commencing with
               the Employee's first day of employment or reemployment and ending
               on the date a Break in Service begins. The first day of
               employment or reemployment is the first day the Employee performs
               an Hour of Service for the Employer. An Employee will also
               receive credit for any Period of Severance of less than twelve
               (12) consecutive months. Fractional periods of a year will be
               expressed in terms of days. Years of Service will be determined
               in accordance with paragraph 1.94.

                                       24
<Page>

               (1)   A Break in Service under the Elapsed Time method is a
                     Period of Severance of at least twelve (12) consecutive
                     months. A Period of Severance is a continuous period of
                     time during which the Employee is not employed by the
                     Employer. The continuous period begins on the date the
                     Employee retires, quits, is discharged or if earlier, the
                     first twelve (12) month anniversary of the date on which
                     the Employee is first absent from Service.

               (2)   In the case of an individual who is absent from work for
                     maternity or paternity reasons, the twelve (12) consecutive
                     month period beginning on the first anniversary of the
                     first date of such absence from work for maternity or
                     paternity reasons (a) by reason of the pregnancy of the
                     individual, (b) by reason of the birth of the child of the
                     individual, (c) by reason of the placement of a child with
                     the individual in connection with the adoption of such
                     child by such individual, or (d) for purposes of caring for
                     such child for a period beginning immediately following
                     such birth or placement.

         (c)   Each Employee will share in Employer contributions for the period
               beginning on the date the Employee commences participation under
               the Plan and ending on the date on which such Employee terminates
               employment with the Employer or is no longer a member of an
               eligible class of Employees.

         (d)   If two (2) Years of Service are required as a condition of
               eligibility, a Participant will only have completed two (2) Years
               of Service for eligibility purposes upon the actual completion of
               two (2) consecutive Years of Service.

         (e)   The Employer may elect in the Adoption Agreement for purposes of
               determining a Participant's vested interest to disregard Years of
               Service prior to:

               (1)   the time the Employer or any affiliate maintained the Plan
                     or any predecessor plan; and

               (2)   an Employee's attainment of a certain age, not to exceed
                     age eighteen (18).

         (f)   An Employee's Years of Service under this Plan may be determined
               using the hours counting method or the Elapsed Time method or
               both. Unless otherwise elected in the Adoption Agreement, Years
               of Service shall be determined using the hours counting method on
               the basis of actual hours worked.

         (g)   If the Plan determines Service for a given purpose on one basis
               and an Employee transfers to Employment covered by this Plan from
               Employment covered by another Qualified Plan which determines
               Service for such purpose on the other basis, and if the
               Employee's Service for the period during which he was covered by
               such other plan is required to be taken into consideration under
               this Plan for that purpose, then the following rules shall apply:

               (1)   If such Service was determined under the other plan using
                     the hours counting method, then the period so taken into
                     consideration through the close of the computation period
                     in which such transfer occurs shall be:

                     (i)    the number of Years of Service credited to the
                            Employee for such purpose under such other plan as
                            of the start of such computation period, and

                     (ii)   for the computation period in which such transfer
                            occurs, the greater of:

                            (A)   his Service for such period as of the date of
                                  transfer determined under the rules of such
                                  other plan, or

                            (B)   his Service for such period determined under
                                  the Elapsed Time rules of this Plan.

                                       25
<Page>

                     Service after the close of that computation period shall be
                     determined for such purpose solely under the Elapsed Time
                     rules of this Plan.

               (2)   If such Service was determined under the other plan using
                     the Elapsed Time method, then the period taken into
                     consideration shall be (1) the number of one-year periods
                     of Service credited to the Employee under such other plan
                     as of the date of the transfer, and (2) for the computation
                     period which includes the date of transfer, the Hours of
                     Service equivalent to any fractional part of a Year of
                     Service credited to him under such other plan. In
                     determining such equivalency, the Employee shall be
                     credited with one-hundred-ninety (190) Hours of Service for
                     each month or fraction thereof.

If this Plan is an amendment and continuation of another Qualified Plan or if
this Plan is amended and an effect of the amendment is to change the basis on
which Years of Service are determined, the foregoing rules shall be applied as
if each Employee had transferred employment on the effective date of such
amendment.

If no election is made on the Adoption Agreement, the Plan will define a Year of
Service as a twelve (12) consecutive month period in which an individual has
completed one-thousand (1,000) Hours of Service under the hours counting method.

                                       26
<Page>

                                   ARTICLE II

                            ELIGIBILITY REQUIREMENTS

2.1      ELIGIBILITY
Employees who meet the eligibility requirements in the Adoption Agreement on the
Effective Date of the Plan shall become Participants as of the Effective Date of
the Plan. If elected in the Adoption Agreement, all Employees employed on the
Effective Date of the Plan may participate, even if they have not satisfied the
Plan's specified eligibility requirements. Employees hired after the Effective
Date of the Plan, upon meeting the eligibility requirements, shall become
Participants on the applicable Entry Date. For amended and restated Plans,
Employees who were Participants in the Plan prior to the Effective Date will
continue to participate in the Plan, regardless of whether the Employee
satisfies the eligibility requirements in the restated or amended Plan, unless
otherwise elected in the Adoption Agreement. If no age and Service requirement
are elected in the Adoption Agreement, an Employee will become a Participant on
the date the individual first performs an Hour of Service for the Employer. The
Employee must satisfy the eligibility requirements specified in the Adoption
Agreement and be employed on the Entry Date to become a Participant in the Plan.

         (a)   In the event that an Employee has satisfied the eligibility
               requirements, but is not employed on the applicable Entry Date,
               such Employee will become a Participant for the purpose(s) for
               which an Employee had previously qualified upon his or her
               rehire.

         (b)   Except as otherwise provided in the Adoption Agreement, all Years
               of Service will be counted for purposes of determining whether an
               Employee has satisfied the Plan's Service eligibility
               requirement, if any. If a Participant has a Break in Service or
               Period of Severance, Service before that Break in Service or
               Period of Severance shall be reinstated as of the date the
               Employee is credited with an Hour of Service after incurring such
               Break in Service or Period of Severance.

         (c)   In the event an Employee who is not a member of an eligible class
               of Employees becomes a member of an eligible class, such Employee
               shall participate immediately if such Employee has satisfied the
               minimum age and Service requirements and would have previously
               become a Participant had he or she been in an eligible class.

         (d)   A former Participant shall be eligible to authorize Elective
               Deferrals and may make other Employee Contributions as permitted
               under the Plan as of the date on which the individual is rehired.
               Such contributions shall resume immediately (or as soon as
               administratively feasible) on or after his or her date of rehire.
               A former Employee who had become a Participant for the purpose of
               Employer contributions shall again become a Participant with
               respect to Employer Contributions on the date on which the
               individual is rehired.

         (e)   An Employee who has become a Participant under the Plan will
               remain a Participant for as long as an account is maintained
               under the Plan for his or her benefit, or until his or her death,
               if earlier.

         (f)   Each Employee will share in Employer contributions for the period
               beginning on the date the Employee commences participation under
               the Plan and ending on the date on which such Employee terminates
               employment with the Employer or is no longer a member of an
               eligible class of Employees.

2.2      DETERMINATION OF ELIGIBILITY
The Plan Administrator shall determine the eligibility of each Employee for
participation in the Plan based upon information provided by the Employer. Such
determination shall be conclusive and binding on all individuals except as
otherwise provided herein or by operation of law.

2.3      CHANGE IN CLASSIFICATION OF EMPLOYMENT
In the event a Participant becomes ineligible to participate because he or she
is no longer a member of an eligible class of Employees (as elected by the
Employer in the Adoption Agreement), Elective Deferrals and/or other

                                       27
<Page>

Employee contributions will cease as soon as administratively practicable after
the Participant becomes ineligible. Such Participant shall participate for the
purpose(s) for which the Participant had previously qualified immediately (or as
soon as administratively feasible) upon his or her return to an eligible class
of Employees.

2.4      PARTICIPATION
A Year of Service for participation in the Plan is an eligibility computation
period during which an Employee completes the Hours of Service requirement
[one-thousand (1,000) hours or less] elected by the Employer in the Adoption
Agreement. If the Plan utilizes the Elapsed Time method of crediting Service, an
eligibility computation period for which the Employee receives credit for a Year
of Service will be determined under the Service crediting rules of paragraph
1.117.

The initial eligibility computation period shall be the twelve (12) consecutive
month period beginning on the Employee's employment commencement date (the first
day an Employee completes an Hour of Service for the Employer). The Plan will
measure succeeding eligibility computation periods based on the Plan Year,
unless otherwise elected in the Adoption Agreement. Where the subsequent
computation periods are calculated on the basis of the Plan Year, an Employee
who receives credit for the required number of Hours of Service during the
initial computation period and then earns an additional Year of Service credit
during the Plan Year commencing during the subsequent twelve (12) month period
will be credited with two (2) Years of Service for purposes of eligibility to
participate.

An Employer may specify in the Adoption Agreement a Service requirement for
eligibility for participation in the Plan after completion of a specified number
of months or Hours of Service. Any Service requirement based on months of
Service may not require an Employee to complete more than one (1) Year of
Service [one-thousand (1,000) Hours of Service] in a twelve (12) consecutive
month period, or if applicable, two (2) Years of Service.

2.5      EMPLOYMENT RIGHTS
Participation in the Plan shall not confer upon a Participant any employment
rights, nor shall it interfere with the Employer's right to terminate the
employment of any Employee at any time.

2.6      SERVICE WITH CONTROLLED GROUPS
All Years of Service with other members of a controlled group of corporations
[as defined in Code Section 414(b)], trades or businesses under common control
[as defined in Code Section 414(c)], or members of an affiliated service group
[as defined in Code Section 414(m)] and any other entity required to be
aggregated with the Employer pursuant to Code Section 414(o) shall be credited
for purposes of determining an Employee's eligibility to participate.

2.7      LEASED EMPLOYEES
A Leased Employee shall be treated as an Employee of the recipient Employer.
Notwithstanding the foregoing, a Leased Employee shall not be considered an
Employee of the recipient Employer for purposes of participation in any Plan
established under a Nonstandardized Adoption Agreement, unless otherwise elected
in the Adoption Agreement. Contributions or benefits provided by the leasing
organization which are attributable to services 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 such
Employee is covered by a money purchase pension plan sponsored by the leasing
organization providing:

         (a)   a non-integrated Employer contribution rate of at least 10% of
               Compensation [as defined in Code Section 415(c)(3)], but
               including amounts contributed pursuant to a salary reduction
               agreement which are excludable from the Employee's gross income
               under Code Sections 125, 132(f)(4), 402(e)(3), 402(h)(1)(B) or
               403(b),

         (b)   immediate participation, and

         (c)   full and immediate vesting.

                                       28
<Page>

This exclusion is only available if Leased Employees do not constitute more than
20% of the recipient's Non-Highly Compensated work force. The Plan Administrator
must apply this paragraph 2.7 consistent with Code Sections 414(n) and 414(o)
and the Regulations issued thereunder. The Employer must specify in an addendum
to the Adoption Agreement the manner in which the Plan will determine the
allocation of Employer contributions and Participant forfeitures on behalf of a
Participant if the Participant is a Leased Employee covered by a plan maintained
by the leasing organization.

2.8      THRIFT PLAN
The Employer may make an election in the Adoption Agreement to require Employee
after-tax contributions (Required After-tax Contributions) as a condition of
participation in the Plan. The Employer shall notify each eligible Employee of
his or her eligibility for participation prior to the appropriate Entry Date.
The Employee shall indicate his or her intention to join the Plan by authorizing
the Employer to withhold a percentage of his or her Compensation as provided in
the Plan. Such authorization shall be returned to the Employer within the time
prescribed. The Employee may decline participation by so indicating in
accordance with the procedures prescribed by the Employer. If the Employee
declines to participate, such Employee shall be given the opportunity to join
the Plan on any subsequent Entry Date.

2.9      TARGET BENEFIT PLAN
A Target Benefit Plan may be established by executing a Target Benefit Plan
Adoption Agreement. The Employer shall notify each eligible Employee of his or
her eligibility for participation prior to the appropriate Entry Date. The
Employer will make contributions for each Participant in level annual
contributions which will fund the Participant's target benefit at the Plan's
Normal Retirement Age.

2.10     DAVIS-BACON PLAN
A Davis-Bacon Plan may be established by executing a Davis-Bacon Plan Adoption
Agreement. The Employer shall notify each Employee covered by any Davis Bacon or
prevailing wage contract of his or her eligibility for participation prior to
the appropriate Entry Date. The Employer will make contributions for each
Participant in accordance with the formula or any public contract subject to the
Davis-Bacon Act or to any other Federal, state or municipal prevailing wage law
as specified in the Adoption Agreement or the schedule attached thereto.

For the purposes of this paragraph, Employees covered by a Davis Bacon or
prevailing wage contract will be those who are included in a unit of Employees
covered by a collective bargaining agreement between the Employer and Employee
representatives, if retirement benefits were the subject of good faith
bargaining and if two percent or less of the Employees who are covered pursuant
to that agreement are professionals as defined in Section 1.410(b)-9 of the
Regulations. 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 of the Employer.

2.11     WAIVER OF PARTICIPATION
A Plan established under a standardized Adoption Agreement may not permit an
otherwise eligible Employee or Participant to elect not to participate in the
Plan. A Plan established under a Nonstandardized Adoption Agreement may treat
Employees who waive participation in the Plan as a nondiscriminatory class of
Employees who are ineligible to participate therein by making the proper
designation in the Adoption Agreement. Waivers of Plan participation must not
constitute cash or deferred arrangements [within the meaning of Code Section
401(k)] or they shall be ineffective. A waiver shall not be considered a cash or
deferred arrangement if it is irrevocable, applies to all Plans maintained by
the Employer, and is made prior to the date on which the Employee is first
eligible to participate in the Plan of the Employer. The Plan Administrator
shall establish uniform and nondiscriminatory procedures as it deems necessary
to carry out this provision including, but not limited to, rules prescribing the
timing and filing of elections not to participate. The Plan Administrator shall
determine the propriety of any such waiver.

An Employee or Participant continues to earn credit for each Year of Service for
eligibility or vesting purposes he or she completes and his or her account (if
any) will share in the gains or losses of the Plan during the periods he or she
elects not to participate.

                                       29
<Page>

2.12     OMISSION OF ELIGIBLE EMPLOYEE
If, in any Plan Year, an Employee who should be included as a Participant in the
Plan is erroneously omitted and discovery of such omission is not made until
after a contribution by his or her Employer for the Plan Year has been made, the
Employer shall make any such correction regarding the Employee's eligibility
under one of IRS approved correction programs.

2.13     INCLUSION OF INELIGIBLE EMPLOYEE
If, in any Plan Year, any person who should not have been included as a
Participant in the Plan is erroneously included and discovery of such incorrect
inclusion is not made until after a contribution for the Plan Year has been
made, the Employer shall not be entitled to recover the contribution made with
respect to the ineligible individual regardless of the deductibility of the
contribution in question. The contribution and any earnings made with respect to
the ineligible person shall be forfeited in the Plan Year in which the discovery
is made. If any person made Elective Deferrals erroneously, the Elective
Deferrals and the associated earnings shall be distributed to that individual in
the Plan Year in which the discovery was made. Alternatively, the Employer may
determine if an alternative correction method may be available and use said
method to make the correction.

                                       30
<Page>

                                   ARTICLE III

                             EMPLOYER CONTRIBUTIONS

3.1      CONTRIBUTION AMOUNT

         (a)   The Employer will make periodic contributions to the Plan in
               accordance with the contribution formula or formulas elected in
               the Adoption Agreement.

         (b)   The Employer shall also make Matching, Top-Heavy minimum
               contributions and any other Employer contribution for the benefit
               of Participants who are covered by USERRA. Employer Matching
               Contributions under USERRA shall be made in the Plan Year for
               which the Participant exercises his or her right to make-up
               Elective Deferrals and/or other Employee contributions for prior
               years. Top-Heavy minimum contributions and other Employer
               contributions for USERRA protected Service shall be made during
               the Plan Year in which the individual returns to employment with
               the Employer.

         (c)   Employer contributions required under USERRA are not increased or
               decreased with respect to Plan investment earnings for the period
               to which such contributions relate. The Employer's contribution
               for any Plan Year shall be subject to the limitations on
               allocations contained in Article X.

3.2      CONTRIBUTION AMOUNT FOR A SIMPLE 401(k) PLAN
If the Employer has executed the SIMPLE 401(k) Adoption Agreement the provisions
of the following paragraphs shall apply for a Plan Year if the Employer is an
Eligible Employer and no contributions are made or benefits accrued for services
during the Plan 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 the Employer.

         (a)   SIMPLE 401(k) MATCHING CONTRIBUTION FORMULA - For each Plan Year,
               the Employer shall contribute and allocate to each Eligible
               Employee's account an amount equal to the Employee's Elective
               Deferral contribution up to a limit of 3% of the Employee's
               Compensation for the full Plan Year. If the Employer elects in
               the Adoption Agreement to make the Non-Elective Contribution as
               specified in paragraph 3.2(b) below, this Matching Contribution
               will not be made.

         (b)   SIMPLE 401(k) NON-ELECTIVE CONTRIBUTION FORMULA - For any Plan
               Year, the Employer may elect to contribute a Non-Elective
               Contribution of 2% of Compensation for the full Plan Year for
               each Eligible Employee who received at least $5,000 of
               Compensation (or such lesser amount as elected by the Employer in
               the SIMPLE 401(k) Plan Adoption Agreement) for the Plan Year. The
               allocation thereof shall be unrelated to any Participant Elective
               Deferral contributions made hereunder. If the Employer elects in
               the Adoption Agreement to make the Non-Elective Contribution for
               a Plan Year, the Employer shall not make the Matching
               Contribution described in paragraph 3.2(a) above with respect to
               the same Plan Year. The Employer shall notify Eligible Employees
               within a reasonable period of time (before the sixtieth day)
               prior to the beginning of each Plan Year of its election to make
               the 2% Non-Elective Contribution in lieu of the Matching
               Contribution.

         (c)   The provisions of the Plan implementing the limitations of Code
               Section 415 apply to contributions made pursuant to paragraphs
               3.2(a) and (b).

         (d)   In the event that the contribution and allocation formula above
               results in an Excess Annual Addition, such excess shall be
               corrected as provided for at paragraph 10.2 of the Basic Plan
               Document #01. The Employer's contribution for any Plan Year shall
               be subject to the overall limitations on allocations contained in
               Article X.

                                       31
<Page>

         (e)   No other Employer or Employee contributions may be made to the
               SIMPLE 401(k) Plan for the Plan Year other than Elective
               Deferrals described in paragraph 4.8, Matching or Non-Elective
               Contributions described in paragraphs 3.2(a) and (b), and
               Rollover Contributions described in Regulations Section
               1.402(c)-2, Q&A1 (a).

         (f)   In the event the deduction of a contribution made by the Employer
               is disallowed under Code Section 404, such contribution (to the
               extent disallowed) must be returned to the Employer within one
               year of the disallowance of the deduction.

         (g)   All benefits attributable to contributions described in
               paragraphs 3.2(a) and (b) are nonforfeitable at all times, and
               all previous contributions made under the Plan provisions are
               nonforfeitable as of the beginning of the Plan Year the SIMPLE
               401(k) provisions apply.

3.3      RESPONSIBILITY FOR CONTRIBUTIONS
The Trustee, the Sponsor or the Custodian shall not be required to determine if
the Employer has made a contribution or if the amount contributed from its
general assets is in accordance with the Code and the provisions elected in the
Adoption Agreement. The Employer shall have sole responsibility in this regard.
The Trustee shall be accountable solely for contributions actually received
within the limits of Article X.

3.4      RETURN OF CONTRIBUTIONS
Contributions made to the Plan by the Employer shall be irrevocable except as
provided below:

         (a)   Any contribution forwarded to the Trustee or Custodian due to a
               mistake of fact, provided that the contribution is returned to
               the Employer within one year of the date of the contribution. The
               Trustee will not increase the amount of the Employer contribution
               returnable under this paragraph 3.3 for any earnings attributable
               to the contribution but the Trustee will reduce the amount
               returned to the Employer for any losses incurred attributable to
               the excess contribution.

         (b)   In the event that the Commissioner of Internal Revenue determines
               that the Plan is not initially qualified under the Internal
               Revenue Code, any contribution dependent on the initial
               qualification by the Employer must be returned to the Employer
               within one year after the date the initial qualification is
               denied, but only if the application for the qualification is made
               by the time prescribed by law for filing the Employer's return
               for the taxable year in which the Plan is adopted, or such later
               date as the Secretary of the Treasury may prescribe.

         (c)   Contributions forwarded to the Trustee or Custodian are presumed
               to be deductible and are conditioned on their deductibility.
               Contributions which are determined by the Internal Revenue
               Service to not be deductible will be returned to the Employer.

3.5      MERGER OF ASSETS FROM ANOTHER PLAN

         (a)   The Employer may in its sole discretion direct the Trustee or
               Custodian to accept assets from another Defined Contribution
               Plan, or to transfer assets to another Defined Contribution Plan,
               provided that such transfer satisfies the requirements of Code
               Section 414(l) and the Regulations thereunder. The Employer, Plan
               Administrator, Trustee or Custodian shall have the right to
               refuse to accept or transfer assets for any reason, provided that
               nothing in this paragraph 3.5 shall give the Trustee or Custodian
               the right to refuse to make a direct transfer of an Eligible
               Rollover Distribution if requested to do so by a Participant in
               accordance with paragraph 6.10.

         (b)   When the transferor plan is a money purchase pension plan and the
               transferee plan (the Plan established under this document), is
               not a money purchase pension plan as set forth in Code Section
               401(a)(11)(B)(iii)(III), the Qualified Joint and Survivor Annuity
               option may not be eliminated at least with respect to the
               benefits which are transferred.

                                       32
<Page>

               When the transferor plan is a profit-sharing, stock bonus or cash
               or deferred arrangement [401(k) plan] which included the
               Qualified Joint and Survivor Annuity provisions but was not
               required to do so, upon the transfer of those assets, the
               transferee plan may be amended to entirely eliminate the annuity
               option.

3.6      COVERAGE REQUIREMENTS
For purposes of coverage testing, a Participant is treated as benefiting under
the Plan for any Plan Year during which the Participant received or is deemed to
receive an allocation in accordance with Code Section 1.410(b)-3(a). If the
number of Participants who are eligible to share in any contribution for a Plan
Year is such that the Plan established under a Nonstandardized Adoption
Agreement would fail to meet the requirements of Code Section 410(b)(1) or
410(b)(2)(A)(i), then the group of Participants eligible to share in the
contribution for the Plan Year will be increased to include such minimum number
of Participants who are not employed by the Employer on the last day of the Plan
Year and who did not meet the hours requirement, as may be necessary to satisfy
the applicable tests under the Code Sections referenced above. The Participants
who will become eligible to share in the contribution will be those Participants
when compared to Participants who are similarly situated, are those who
completed the greatest number of Hours of Service in the Plan Year before the
termination of their Service. If after such allocation, the coverage
requirements of the Code are still not satisfied, allocation shall continue to
be made to Participants with decreasing Hours of Service until the coverage
requirements of the ratio percentage test of Code Section 410(b)(1)(A) are
satisfied.

If after the application of the correction procedure in the preceding paragraph
the coverage requirements are still not satisfied, the Employer may apply the
same correction procedure to an otherwise excludable class of Employees until
the coverage requirements of the ratio percentage test of Code Section
410(b)(1)(A) are satisfied.

The preceding paragraph will not be construed to permit the reduction of any
Participant's account balance, and any amounts which were allocated to
Participants whose eligibility to share in the contribution did not result from
the application of the preceding paragraph will not be reallocated to satisfy
such requirements. Instead, the Employer will make an additional contribution
equal to the amount which the affected Participants would have received had they
been included initially in the allocation of the Employer's contribution, even
if it would cause the contributions of the Employer for the applicable Plan Year
to exceed the amount which is deductible by the Employer for such Plan Year
under Code Section 404. Any adjustments pursuant to this paragraph will be
considered a retroactive amendment of the Plan which was adopted by the last day
of the Plan Year.

Specifically excluded from the Code Section 410(b) coverage tests are those
Employees who are excluded from participation in the Plan for the entire Plan
Year which includes those Employees whose retirement benefits are subject to a
collective bargaining agreement, nonresident aliens, those Employees excluded
from Plan participation by age and Service requirements imposed by the Plan and
those Employees who incur a Separation from Service during the applicable Plan
Year and for the Plan Year fail to complete more than five hundred (500) Hours
of Service or three (3) consecutive calendar months under the Elapsed Time
method.

3.7      ELIGIBILITY FOR CONTRIBUTION
The Employer will determine on the Adoption Agreement the conditions which
Participants must meet in order to receive an allocation of an Employer
contribution and any forfeitures, subject to the following:

         (a)   In a Plan established under a standardized Adoption Agreement, a
               Participant who is employed on the last day of the Plan Year will
               share in the allocation of the Employer contribution and that
               Plan Year without regard to the Participant's Hours of Service.

               In a Plan established under a standardized Adoption Agreement, a
               Participant who completed more than five hundred (500) Hours of
               Service or three (3) consecutive calendar months under the
               Elapsed Time method will share in the allocation of Employer
               contributions for the Plan Year, regardless of whether employed
               on the last day of the Plan Year.

         (b)   In a Plan established under a Nonstandardized Adoption Agreement,
               the Employer will elect in the Adoption Agreement whether any
               Employer contribution will be allocated to any Participant who
               does not complete the necessary Hours of Service or consecutive
               calendar months requirement

                                       33
<Page>

               elected in the Adoption Agreement, subject to the Top Heavy
               minimum contribution requirements, if applicable.

               In a Plan established under a Nonstandardized Adoption Agreement,
               the Employer will elect in the Adoption Agreement whether a
               Participant will receive an allocation of the Employer's
               contribution if not employed on the last day of the Plan Year.

         (c)   The Employer may elect in the standardized or Nonstandardized
               Adoption Agreement any other conditions a Participant must meet
               to receive an allocation under the Plan.

3.8      TARGET BENEFIT PLAN CONTRIBUTION
The Employer's annual contribution to a Target Benefit Plan shall be determined
by a Stated Benefit Formula and corresponding factor tables contained in the
Adoption Agreement and shall be allocated to Participants as provided in
paragraph 5.3. This notwithstanding, the Employer's contribution for any Plan
Year shall be subject to the limitations on allocations contained in Article X
and shall not be less than the minimum contribution required at Article XIV for
Top-Heavy Plans. The annual Employer contribution necessary to fund the stated
benefit with respect to a Participant will be determined each year as follows:

         (a)   STEP 1: PRESENT VALUE OF BENEFIT - If the Participant has not yet
               reached Normal Retirement Age, calculate the present value of the
               stated benefit by multiplying the stated benefit by the factor
               that is the product of (i) the applicable factor in Table I [if
               attained age is less than sixty-five (65)] or Table IA [if
               attained age is greater than or equal to sixty-five (65)],
               multiplied by (ii) the applicable factor in Table III. If the
               Participant is at or beyond Normal Retirement Age, calculate the
               present value of the stated benefit by multiplying the stated
               benefit by the factor in Table IV corresponding to that Normal
               Retirement Age.

         (b)   STEP 2: THEORETICAL RESERVE - The Theoretical Reserve is
               determined according to (1) and (2) below:

               (1)   Initial Theoretical Reserve. A Participant's Theoretical
                     Reserve as of the last day of the Participant's first year
                     of Projected Participation (year 1) is zero. However, if
                     this Plan is a Prior Safe Harbor Plan with a Stated Benefit
                     Formula that takes into account Plan Years prior to the
                     first Plan Year and this Plan satisfies the safe harbor in
                     Regulations Section 1.401(a)(4)-8(b)(3)(C), the Initial
                     Theoretical Reserve is determined as follows:

                     (i)    Calculate as of the last day of the Plan Year
                            immediately preceding year 1, the present value of
                            the stated benefit using the actuarial assumptions,
                            the provisions of the Plan, and the Participant's
                            Compensation as of such date. For a Participant who
                            is beyond Normal Retirement Age during year 1, the
                            stated benefit will be determined using the
                            actuarial assumptions, the provisions of the Plan,
                            and the Participant's Compensation as of such date,
                            except that the straight life annuity factor used in
                            that determination will be the factor applicable for
                            the Participant's Normal Retirement Age.

                     (ii)   Calculate as of the last day of the Plan Year
                            immediately preceding year 1 the present value of
                            future Employer contributions, i.e., the
                            contributions due each Plan Year using the actuarial
                            assumptions, the provisions of the Plan,
                            (disregarding those provisions of the Plan providing
                            for the limitations of Code Section 415 or the
                            minimum contributions under Code Section 416), and
                            the Participant's Compensation as of such date,
                            beginning with year 1 through the end of the Plan
                            Year in which the Participant attains Normal
                            Retirement Age.

                     (iii)  Subtract the amount determined in (ii) from the
                            amount determined in (i).

                                       34
<Page>

               (2)   Accumulate the Initial Theoretical Reserve determined in
                     (1) and the Employer contribution (as limited by Code
                     Section 415, without regard to any required minimum
                     contributions under Code Section 416) for each Plan Year
                     beginning in year 1 up through the last day of the current
                     Plan Year (excluding contributions, if any, for the current
                     Plan Year) using the Plan's interest assumption in effect
                     for each such year. In any Plan Year following the Plan
                     Year in which the Participant attains Normal Retirement
                     Age, the accumulation is calculated assuming an interest
                     rate of 0%.

               For purposes of determining the level of annual Employer
               contribution necessary to fund the stated benefit, the
               calculations in (1) and (2) above will be made as of the last day
               of each Plan Year, on the basis of the Participant's age on the
               Participant's last birthday, using the interest rate in effect on
               the last day of the prior year.

         (c)   STEP 3: UNFUNDED AMOUNT - The excess, if any, of the amount
               determined in Step 1 over the amount determined in Step 2.

         (d)   STEP 4: CONTRIBUTION - Amortize the result in Step 3 by
               multiplying it by the applicable factor from Table II. For the
               Plan Year in which the Participant attains Normal Retirement Age
               and for any subsequent Plan Year, the applicable factor is 1.0.

3.9      DAVIS-BACON PLAN CONTRIBUTION
The Employer will irrevocably contribute the amount determined in accordance
with the contribution formula or formulas elected on the Davis-Bacon Adoption
Agreement. An Employer may take credit for purposes of the Davis-Bacon Act or
other prevailing wage law at the hourly rate specified in an addendum attached
to the Davis-Bacon Adoption Agreement. Contributions made by the Employer to
this Davis-Bacon plan for the Davis-Bacon work performed by the Employer's
covered Employees during the Plan Year may be used as an offset for any Employer
contributions to be made to another Defined Contribution Plan sponsored by the
Employer. The Employer may make Qualified Non-Elective Contributions to the
Plan, designated as "Davis-Bacon or Prevailing Wage Contributions", in order to
satisfy the Employer's obligations under the Davis-Bacon Act, or any other
Federal, state or municipal Davis-Bacon or prevailing wage law. Contributions
made on behalf of Participants who do not perform prevailing wage work cannot be
used as a credit towards meeting the Employer's obligation under the prevailing
wage plan.

3.10     UNIFORM DOLLAR CONTRIBUTION
The Employer's contribution to a plan utilizing a uniform dollar allocation
formula for a Plan Year shall be the same dollar amount to each Participant
regardless of Compensation, Years of Service, age or any other variable set
forth in the Adoption Agreement.

3.11     UNIFORM POINTS CONTRIBUTION
The Employer's contribution to a Plan utilizing a uniform points allocation
formula for a Plan Year shall be in the same ratio that each Participant's
points, as elected in the Adoption Agreement, bears to the total points awarded
to all Participants for the Plan Year.

3.12     403(b) MATCHING CONTRIBUTION
If a tax-exempt Employer elects in the 401(k) Adoption Agreement to make a
Matching Contribution based on the Employee's Elective Deferral contributions
under the Code Section 403(b) Plan, the Employer shall make a Matching
Contribution to the Matching Contribution Account of those Participants who make
Elective Deferrals (while an Employee and a Participant in the Plan) and who are
eligible under the Adoption Agreement to receive the Matching Contribution. Any
such Matching Contribution made to the Plan will be allocated under the formula
elected in the Adoption Agreement. In the event the rate of Matching
Contribution is determined to be discriminatory in favor of one or more Highly
Compensated Employees, that part of the Matching Contribution as is necessary to
make such rate nondiscriminatory shall be forfeited. Any such amounted forfeited
shall be disregarded under the Plan's provisions relating to Code Sections
401(k)(3) and 401(m)(2).

                                       35
<Page>

                                   ARTICLE IV

                             EMPLOYEE CONTRIBUTIONS

4.1      VOLUNTARY AFTER-TAX CONTRIBUTIONS
If elected by an Employer in the Adoption Agreement, a Participant may make
Voluntary After-tax Contributions to the Plan. These contributions are not
excludable from the Participant's gross income. Such contributions must be made
in a uniform and nondiscriminatory manner. Such contributions are subject to the
limitations on Annual Additions and are subject to antidiscrimination testing.
Any Voluntary After-tax Contribution will not be a condition precedent to the
contribution or allocation of any Employer contribution to the Participant.
Under any Plan which can be established hereunder and if permitted in the Plan's
loan policy document, a Participant may repay a defaulted loan with after-tax
dollars. The Employer may permit buy-back of amounts previously forfeited with
after-tax dollars even if Voluntary After-tax Contributions are not permitted in
the Plan. Any buy-back of amounts previously forfeited must be subject to
uniform and nondiscriminatory rules which do not operate in favor of Highly
Compensated Employees. Repayment of loans made to a Participant and buy-backs of
cash-outs as described in Code Section 411(a)(7)(B) will not be considered
Annual Additions as described in Regulations Section 1.415-6(b)(6). These
amounts are not subject to the limitation contained in Code Section 401(m) in
the year in which made, as they are not considered Annual Additions pursuant to
Code Section 415.

4.2      REQUIRED AFTER-TAX CONTRIBUTIONS
If elected by the Employer in the Adoption Agreement, each Eligible Participant
shall be required to make Required After-tax Contributions to the Plan as a
condition of participation in the Plan. Such contributions shall be withheld
from the Employee's Compensation and shall be transmitted by the Employer to the
Trustee/Custodian. A Participant may discontinue participation or change his or
her contribution percentage in accordance with either an election on the
Adoption Agreement or uniform and nondiscriminatory rules established by the
Employer. If a Participant discontinues his or her contributions, such
Participant may not again authorize such contributions until a change is
permitted in accordance with uniform and nondiscriminatory rules established by
the Employer. The Employer may reduce a Participant's contribution percentage if
required to satisfy the ACP Test described in Article XI.

4.3      QUALIFIED VOLUNTARY CONTRIBUTIONS
A Participant may no longer make Qualified Voluntary Contributions to the Plan.
Amounts already contributed may remain in the Plan until distributed to the
Participant. Such amounts will be maintained in a separate account which will be
nonforfeitable at all times. The account will share in the gains and losses of
the Trust in the same manner as described at paragraph 5.5 of the Plan. No part
of the Qualified Voluntary Contribution Plan account will be used to purchase
life insurance. Subject to Article VIII, Joint and Survivor Annuity Requirements
(if applicable), the Participant may withdraw any part of the Qualified
Voluntary Contribution account by making written application to the Plan
Administrator.

4.4      ROLLOVER CONTRIBUTIONS
Unless elected otherwise in the Adoption Agreement, a Participant/Employee may
make a Rollover Contribution to a Defined Contribution Plan established
hereunder of all or any part of an amount distributed or distributable to him or
her from a Qualified Plan or an individual retirement account (IRA) qualified
under Code Section 408 where the IRA was used as a conduit from a Qualified Plan
provided:

         (a)   the amount distributed to the Participant/Employee is deposited
               to the Plan no later than the sixtieth day after such
               distribution was received by the Participant/Employee,

         (b)   the amount distributed is not one of a series of substantially
               equal periodic payments made for the life (or life expectancy) of
               the Participant/Employee or the joint lives (or joint life
               expectancies) of the Participant/Employee and the
               Participant's/Employee's Beneficiary, or for a specified period
               of ten (10) years or more,

         (c)   the amount distributed is not a required minimum distribution
               under Code Section 401(a)(9),

                                       36
<Page>

         (d)   if the amount distributed included property, such property is
               rolled over only upon the Trustee, Custodian and/or Employer's
               approval, or if sold, the proceeds of such property may be rolled
               over,

         (e)   the amount distributed would otherwise be includible in gross
               income (determined without regard to the exclusion for net
               unrealized appreciation with respect to Employer securities), and

         (f)   the amount rolled over does not include any amounts contributed
               on an after-tax basis by the Participant to the Qualified Plan.

The Plan Administrator shall be held solely responsible for determining the tax
free status of any Rollover Contribution made to this Plan, and the
Trustee/Custodian shall have no responsibility for any such determination.

4.5      PLAN TO PLAN TRANSFER CONTRIBUTIONS

         (a)   If elected by the Employer in the Adoption Agreement, a
               Participant or an Employee may arrange for the direct transfer of
               his or her entire benefit from another Qualified Plan to the Plan
               established hereunder. Such transfer shall be made for any reason
               and may be in cash and/or in-kind. The Employer and/or the
               Trustee/Custodian in their sole discretion shall have the right
               to refuse to accept a transfer for any reason including but not
               limited to if such assets do not comply operationally, would
               result in a prohibited transaction, are not readily marketable or
               are not compatible with the Employer's investment policy
               objectives. If necessary, for accounting and recordkeeping
               purposes, Transfer Contributions shall be treated in the same
               manner as Rollover Contributions.

         (b)   The Employer may arrange for the direct transfer of a
               Participant's/Employee's benefit from a Qualified Plan to this
               Plan. If necessary, for accounting and recordkeeping purposes,
               Transfer Contributions shall be treated in the same manner as
               Rollover Contributions.

         (c)   In the event the Employer accepts a Transfer Contribution from a
               Plan in which the Participant/Employee was directing the
               investment of his or her account, the Employer may, if the
               Employer determines that it is appropriate and not in violation
               of the nondiscrimination rules under Regulation Section
               1.401(a)(4)-4, permit the Employee to continue to direct his or
               her investments in accordance with paragraph 12.7 with respect
               only to such Transfer Contribution.

         (d)   Notwithstanding any provision of this Plan to the contrary, to
               the extent that any optional form of benefit under the Plan
               established hereunder permits a distribution prior to the
               Employee's Normal Retirement Age, 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(1), 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 After-tax
               Contributions).

4.6      VOLUNTARY DIRECT TRANSFERS BETWEEN PLANS
A Participant or Employee shall be able to transfer his or her entire benefit
between qualified Defined Contribution Plans [other than a direct transfer
described in Code Section 401(a)(31)] without regard to whether the
Participant's benefit is immediately distributable or results in the elimination
or reduction of Code Section 411(d)(6) protected benefits. Such a transfer does
not violate Code Section 411(d)(6) if the following requirements are met:

         (a)   The plan from which the benefits are transferred must provide
               that the transfer is conditioned upon a voluntary, fully informed
               election by the Participant to transfer his or her entire benefit
               to another qualified Defined Contribution Plan. As an alternative
               to the transfer, the Participant must be offered the opportunity
               to retain the Participant's Code Section 411(d)(6) protected
               benefits under the Plan [or if the Plan is terminating, to
               receive any optional form of benefit for which the Participant is
               eligible under the Plan as required by Code Section 411(d)(6)].

                                       37
<Page>

         (b)   The transferring plan must be the same plan type as the Plan
               sponsored by the Employer. When benefits are being transferred
               from a qualified cash or deferred arrangement under Code Section
               401(k), the benefits must be transferred to a qualified cash or
               deferred arrangement under Code Section 401(k). Money purchase
               pension plans must be transferred to money purchase pension
               plans. Benefits transferred from a profit-sharing plan other than
               a 401(k) plan or employee stock ownership plan may be transferred
               to any type of Defined Contribution Plan, even if the event is
               not one that allows a distribution.

         (c)   The transfer must be made in connection with certain corporate
               transactions such as an asset or stock acquisition, merger or
               other similar transaction involving a change in Employer of the
               Employees of a trade or business [i.e., an acquisition or
               disposition within the meaning of Regulation Section
               1.410(b)-2(f)] or in connection with the Participant's transfer
               of employment to a different job for which Service does not
               result in additional allocations under the transferor plan.

         (d)   This type of elective transfer is only available for transfers
               made on or after September 6, 2000, even if the transaction or
               change of employment occurred prior to that date.

         (e)   If the conditions outlined in (a), (b), (c) and (d) above are
               met, the Employer's Plan is not required to protect optional
               forms of benefits available under the prior plan with respect to
               any benefit transferred [except as required by the Qualified
               Joint and Survivor Annuity requirements under Code Sections
               401(a)(11) and 417]. Such a transfer is not a protected optional
               form of benefit, but rather is a "right or feature" under
               Regulation Section 1.401(a)(4)-4(e).

4.7      ELECTIVE DEFERRALS IN A 401(k) PLAN

         (a)   A Participant may enter into a Salary Deferral Agreement with the
               Employer authorizing the Employer to withhold a portion of such
               Participant's Compensation not to exceed the dollar limit under
               Code Section 402(g), as adjusted under Code Section 415(d), for
               the Applicable Calendar Year, or the percentage or dollar amount
               of Compensation specified in the Adoption Agreement.

         (b)   Any Salary Deferral Agreement may not be effective earlier than
               the latest date of the following:

               (1)   The date of the Participant's entry (or reentry) into the
                     Plan;

               (2)   the execution of the Participant's Salary Deferral
                     Agreement;

               (3)   the date the Employer adopts the 401(k) Plan by executing
                     the Adoption Agreement;

               (4)   the Effective Date of the Elective Deferral provisions as
                     specified in the Adoption Agreement.

         (c)   Any such contribution shall be credited to the Employee's
               Elective Deferral account. A Participant may terminate deferrals
               at any time. A Participant may amend his or her Salary Deferral
               Agreement to increase or decrease his or her deferral percentage
               upon notice in accordance with the provisions in the Adoption
               Agreement or such other uniform and nondiscriminatory procedures.
               The Employer shall determine the permitted frequency of such
               changes which shall be no less frequently than once each calendar
               year. Any such election will be effective as soon as practicable
               following the receipt of the notification by the Employer in
               accordance with uniform and nondiscriminatory procedures
               established and communicated to the Participants. The Participant
               shall notify the Employer of any change in his or her deferral
               election in writing or in such other form or manner as permitted.
               The Employer may, notwithstanding any limit to the contrary in
               the Adoption Agreement, limit the maximum deferral percentage for
               Highly Compensated Employees. If a Participant terminates his or
               her agreement, such Participant shall be permitted to put a new
               Salary Deferral Agreement into effect as provided in the Adoption
               Agreement or any other uniform and nondiscriminatory procedures
               established.

                                       38
<Page>

               The Employer may also amend or terminate said agreement on notice
               to the affected Participant, if required to maintain the
               qualified status of the Plan.

         (d)   If permitted by the Employer, when a Participant who has not
               authorized the Employer to withhold the maximum annual deferral
               amount pursuant to Code Section 402(g) and desires to increase
               the total amount withheld for a Plan Year, the Participant may
               authorize the Employer to withhold a supplemental amount up to
               100% of his or her Compensation for one or more pay periods. In
               no event may the amounts withheld under the Salary Deferral
               Agreement plus any additional amount deferred exceed the lesser
               of 25% of a Participant's Compensation or any other limitation
               elected in the Adoption Agreement by the Employer.

         (e)   If the Plan permits Voluntary After-tax Contributions and the
               Employer has elected in the Adoption Agreement, all or any
               portion of amounts previously withheld under any Salary Deferral
               Agreement may be recharacterized as Voluntary After-tax
               Contributions within the Plan Year.

         (f)   Elective Deferrals shall be deposited in the Plan's Trust as soon
               as administratively feasible after being withheld from the
               Participant's Compensation at the earliest date on which the
               contributions can reasonably be segregated from the Employer's
               general assets, but no later than the time prescribed by the
               Code, ERISA or by applicable Treasury or Department of Labor
               Regulations.

4.8      ELECTIVE DEFERRALS IN A SIMPLE 401(k) PLAN

         (a)   An Eligible Employee may enter into a Salary Deferral Agreement
               with the Employer authorizing the Employer to withhold a portion
               of such Eligible Employee's Compensation, not to exceed $6,000
               per calendar year, as adjusted to reflect any annual
               cost-of-living increases announced by the Internal Revenue
               Service. No Eligible Employee shall be permitted to make Elective
               Deferrals under this Plan, or any other Qualified Plan maintained
               by the Employer, during any taxable year in excess of the dollar
               limitation contained in Code Section 402(g) in effect in at the
               beginning of such taxable year. The $6,000 limit may be reduced
               if an Eligible Employee contributes pre-tax contributions to
               Qualified Plans of other employers.

         (b)   In addition to any other election periods provided, each
               Participant may make or modify his Salary Deferral Agreement
               during the sixty (60) day election period immediately preceding
               each January 1.

         (c)   For the Plan Year in which an Eligible Employee becomes eligible
               to make Elective Deferrals under the SIMPLE 401(k) Plan
               provisions, the sixty (60) day election period requirement of
               paragraph 4.8(b) above is deemed satisfied if the Eligible
               Employee may make or modify a Salary Deferral Agreement election
               during a sixty (60) day period that includes either the date the
               Employee becomes eligible, or the day before.

         (d)   An Eligible Employee may amend his or her Salary Deferral
               Agreement to increase or decrease the percentage upon proper and
               timely notice to the Employer. The Employer shall determine the
               permitted frequency of such changes. An Eligible Employee may
               terminate his or her Salary Deferral Agreement at any time during
               the Plan Year upon notice to the Employer. If an Eligible
               Employee terminates his or her Salary Deferral Agreement, such
               Eligible Employee will be permitted to execute a new Salary
               Deferral Agreement in accordance with the provisions elected in
               the Adoption Agreement or any other uniform and nondiscriminatory
               procedure. The Employer may also amend or terminate any Salary
               Deferral Agreement on notice to the affected Eligible Employee,
               if required to maintain the qualified status of the Plan.

         (e)   If permitted by the Employer, a Participant who has not
               authorized the Employer to withhold at the maximum annual
               deferral amount and desires to increase the total amount withheld
               for a Plan Year, such Participant may authorize the Employer to
               withhold an amount up to 100% of his or her Compensation for one
               or more pay periods.

                                       39
<Page>

         (f)   Elective Deferrals shall be deposited in the Plan's Trust as soon
               as administratively feasible after being withheld from the
               Participant's Compensation at the earliest date on which the
               contributions can reasonable be segregated from the Employer's
               general assets but no later than the time prescribed by the Code,
               ERISA or by applicable Treasury or Department of Labor
               Regulations.

         (g)   The Employer will notify each Eligible Employee prior to the
               sixty (60) day election period described in paragraph 4.8(b) that
               he or she can make an Elective Deferral or modify a prior
               election during that period.

         (h)   The notification described in this subparagraph 4.8(h) will
               indicate whether the Employer will provide a Matching
               Contribution described in paragraph 3.2(a) or a 2% Non-Elective
               Contribution described in paragraph 3.2(b).

         (i)   The Plan is not treated as a Top-Heavy Plan under Code Section
               416 for any Plan Year for which the SIMPLE 401(k) Plan provisions
               apply.

4.9      AUTOMATIC ENROLLMENT

         (a)   If the Employer so elects in the Adoption Agreement, each
               Employee eligible under the Employer's Code Section 401(k) cash
               or deferred arrangement shall automatically become a Participant
               in the Plan as of the first Entry Date after satisfying the
               Plan's eligibility requirements. The Employer may elect on the
               Adoption Agreement to apply the automatic enrollment provisions
               to current Employees and Participants or only to Employees hired
               on or after the Effective Date of the adoption of or the
               amendment to the Plan providing for the automatic enrollment
               provisions. If the Employer elects the provision to apply to
               current Employees, the Employer will apply the automatic
               enrollment provision to Employees and Participants who are
               deferring at less than the amount elected on the Adoption
               Agreement on or after the Effective Date of the adoption of or
               the amendment to the Plan, except for those Employees and
               Participants who make an affirmative election to receive the
               Compensation in cash.

         (b)   After satisfying the Plan's eligibility requirements, each
               Employee will have his or her Compensation automatically reduced
               by the percentage elected in the Adoption Agreement. These
               amounts will be contributed to the Plan. An election by the
               Employee not to make Elective Deferrals or to contribute a
               different percentage may be made at any time. The election is
               effective for the first pay period and subsequent pay periods
               (until superseded by a subsequent election) if filed when the
               Employee is hired, or within a reasonable period thereafter
               ending before the Compensation for the first pay period is
               currently made available. In the event an Employee has Elective
               Deferrals withheld pursuant to this provision and no investment
               directive has been received, any cash received shall be invested
               as provided for in paragraph 13.8 herein. If an Employee elects
               to receive cash in lieu of Elective Deferrals and the election is
               made when the Employee is hired or within a reasonable period
               thereafter ending before the Compensation is currently available,
               then no Elective Deferrals for the first pay period or subsequent
               pay periods are made on the Employee's behalf to the Plan until
               the Employee makes a subsequent affirmative election to reduce
               his or her Compensation. Elections filed at a later date are
               effective for payroll periods beginning in the month next
               following the date the election is filed.

         (c)   For those current Participants who are deferring at a percentage
               or dollar amount less than the amount elected on the Adoption
               Agreement, the Employer will in the first payroll period after
               the effective date of the amendment reduce the Participant's
               Compensation by the difference between the Participant's current
               deferral election and the election as stated on the Adoption
               Agreement.

         (d)   At the time an Employee is hired, the Plan Administrator shall
               provide the Employee a notice that explains the automatic
               enrollment provision. This notice will also explain the
               Employee's right to elect to have no such Elective Deferrals made
               to the Plan or to alter the amount of those contributions. This
               notice will include the procedure for exercising the right and
               the timing for

                                       40
<Page>

               implementation of any such election. The Plan Administrator shall
               provide each Participant in the Plan with an annual notice of his
               or her Elective Deferral percentage and each Participant's right
               to change the percentage, including the procedure for exercising
               that right and the timing for implementation of any such
               election. Prior to an Employee's automatic enrollment becoming
               effective, the Plan Administrator will provide such Employee with
               appropriate guidance as to the procedures then in effect, for the
               Employee to make alternative elections referenced above. Each
               Employee deferring Compensation pursuant to this paragraph shall
               be deemed to have consented to an Elective Deferral contribution
               in the amount specified by the Employer in the Adoption
               Agreement, unless he/she has filed an election to the contrary
               with the Plan Administrator pursuant to the Plan's administrative
               procedures.

4.10     MAKE-UP CONTRIBUTIONS UNDER USERRA
A Participant who has the right to make-up Elective Deferrals, Voluntary
After-tax Contributions and/or Required After-tax Contributions under USERRA
shall be permitted to increase his or her Elective Deferral with respect to a
make-up year without regard to any provision limiting contributions for such
Plan Year. Make-up contributions shall be limited to the maximum amount
permitted under the Plan and the statutory limitations applicable with respect
to the make-up year. Employee-related make-up contributions must be made within
the time period beginning on the date of reemployment and continuing for the
lesser of five (5) years or three (3) times the period of military service.

                                       41
<Page>

                                    ARTICLE V

                              PARTICIPANT ACCOUNTS

5.1      SEPARATE ACCOUNTS
The Plan Administrator or its agent shall establish a separate recordkeeping
account for each Participant showing the fair market value of his or her Plan
benefits. Each Participant's account may be separated for recordkeeping purposes
into the following sub-accounts:

         (a)   Employer contributions:

               (1)   Non Safe-Harbor Matching Contribution Formula 1
                     Contributions

               (2)   Non Safe-Harbor Matching Contribution Formula 2
                     Contributions

               (3)   Qualified Matching Contributions

               (4)   Qualified Non-Elective Contributions

               (5)   Discretionary Contributions

               (6)   Safe Harbor Matching Contributions

               (7)   Safe Harbor Non-Elective Contributions

               (8)   Davis-Bacon Contributions

               (9)   Target Benefit Contributions

               (10)  SIMPLE 401(k) Matching Contributions

               (11)  SIMPLE 401(k) Non-Elective Contributions

               (12)  Money Purchase Pension Plan Contributions

         (b)   Employee contributions:

               (1)   Voluntary After-tax Contributions

               (2)   Qualified Voluntary Contributions

               (3)   Elective Deferrals

               (4)   Required After-tax Contributions

               (5)   Rollover Contributions

               (6)   Transfer Contributions

               (7)   Elective Deferrals in a SIMPLE 401(k) Plan

5.2      VALUATION DATE
The Trustee shall value the Trust at the fair market value as of each Valuation
Date and those Valuation Dates elected in the Adoption Agreement or as directed
in writing by the Plan Administrator.

         (a)   Plan Administrators utilizing a daily valuation system for
               Participant recordkeeping purposes shall process any
               contributions, distributions, investment income or loss, any
               appreciation or depreciation, investment transactions (including
               a purchase or sale of an investment alternative) and any other
               transactions which affect a Participant on each business day that
               securities are traded on the New York Stock Exchange or any other
               national securities market. Individual Participant recordkeeping
               accounts are updated in accordance with paragraph 5.3 hereof as
               of each

                                       42
<Page>

               Valuation Date specified in the Adoption Agreement or such other
               date as elected by the Plan Administrator.

         (b)   Plan Administrators utilizing a balance forward valuation system
               for Participant recordkeeping purposes will process
               contributions, distributions, investment income or loss,
               investment transactions (including a purchase or sale of an
               investment alternative) and any other transactions at the Plan
               level on the Valuation Date and those other Valuation Dates as
               specified in the Adoption Agreement or any other date(s) as the
               determined by the Plan Administrator. Individual Participant
               recordkeeping accounts will be updated within the allocation
               period on the date or dates determined by the Plan Administrator
               with respect to contributions and distributions. Investment
               earnings will be allocated at the end of the valuation period.
               Any other transactions which affect Participant accounts will be
               posted or allocated to individual Participant accounts on the
               next following Valuation Date unless the Plan Administrator
               elects, in a uniform and nondiscriminatory manner, to allocate
               such transactions as they occur. The Employer may utilize a daily
               valuation system for a portion of the Plan and a balance forward
               valuation system for the balance of the Plan.

All allocations for a particular Plan Year will be made as of the last Valuation
Date(s) of that Plan Year or such other dates determined by the Plan
Administrator.

5.3      ALLOCATIONS TO PARTICIPANT ACCOUNTS
As of each Valuation Date elected by the Employer in the Adoption Agreement
and/or on any date within the allocation period selected in writing by the Plan
Administrator, each Participant's account shall be adjusted to reflect:

         (a)   the Participant's share of the Employer's contribution and
               forfeitures as determined in the Adoption Agreement,

         (b)   any Employee contributions,

         (c)   any repayment of amounts previously distributed to a Participant
               upon a separation from Service and repaid by the Participant
               since the last Allocation Date,

         (d)   the Participant's proportionate share of any investment earnings
               and increase in the fair market value of the Trust since the last
               Allocation Date, and

         (e)   loan repayments of principal and interest.

The Employer shall deduct from each account:

         (f)   any withdrawals or payments made from the Participant's account
               since the last Allocation Date,

         (g)   the Participant's proportionate share of any decrease in the fair
               market value of the Trust since the last allocation Date, and

         (h)   the Participant's proportionate share of any fees and expenses
               paid from the Plan.

5.4      ALLOCATING EMPLOYER CONTRIBUTIONS

         (a)   The Employer must specify in the Adoption Agreement the manner in
               which the Employer's contribution shall be allocated to
               Participants including any minimum contribution for Top-Heavy
               Plans. Employer contributions shall be allocated to all
               Participants eligible to receive a contribution as provided in
               the Adoption Agreement.

         (b)   Notwithstanding any provision of this Plan to the contrary,
               Participants will accrue the right to share in allocations of
               Employer contributions with respect to periods of qualified
               military service as provided in Code Section 414(u).

                                       43
<Page>

         (c)   At the end of each Plan Year the Plan Administrator shall
               redetermine any Matching Contribution for each Participant based
               on his or her eligible annual Compensation in accordance with the
               Matching Contribution formula elected by the Employer in the
               Adoption Agreement. Any Participant for whom any Matching
               Contribution has not been sufficiently made in accordance with
               the Matching Contribution formula elected by the Employer shall
               receive an additional Matching Contribution so that the total
               annual deferrals (whether pre-tax or after-tax) reflected as a
               percentage of eligible annual Compensation are matched in
               accordance with the Matching Contribution formula ("true-up" of
               Matching Contributions) selected by the Employer in the Adoption
               Agreement. If no election is made on the Adoption Agreement, no
               true-up of Matching Contributions will occur.

5.5      ALLOCATING INVESTMENT EARNINGS AND LOSSES
Account balances are adjusted to reflect actual income and investment gains and
losses from the period beginning on the day following the last Valuation Date
and ending on the current Valuation Date. Each Participant's account shall
receive a proportionate share of the actual income and investment gains and
losses during the period. The value of accounts for allocation purposes shall be
based on the value of all Participant accounts (without regard to any portion of
any such account attributable to segregated investments) as of the last
Valuation Date less withdrawals, distributions and expenses plus any
contributions including deferrals (whether pre-tax or after-tax) if any, paid
from the Trust since the last Valuation Date. Investment gains and losses shall
be credited to all Participant accounts having a balance on the Valuation Date
regardless of the vested status of such account and regardless of the
Participant's employment status. The Plan Administrator shall also have the
right to adopt an alternative procedure for allocating income and investment
gains and losses provided that such alternative procedure is uniform and does
not discriminate in favor of Highly Compensated Employees. Any change in
procedure shall be effective as of the next following Valuation Date or such
other date as agreed to by the Employer and the Plan Administrator. Accounts
with segregated investments shall receive the income or loss on such segregated
investments. Investment gains or losses are determined separately for each
investment alternative offered under the Plan.

         (a)   The value of a Participant's account invested in a mutual fund
               (Registered Investment Company) will equal the value of a share
               in such fund multiplied by the number of shares credited to the
               Participant's account.

         (b)   In the case of any pooled investment vehicle, earnings, gains or
               losses on the pooled investment vehicle will be allocated among
               the Participant's accounts in proportion to the value of each
               Participant's account invested in that investment vehicle
               immediately prior to the Valuation Date. The gain or loss
               attributed to each investment vehicle will be credited to or
               charged against the Participants' account. Alternatively, the
               Plan Administrator or his designate may establish unit values for
               each pooled investment vehicle offered under the Plan in
               accordance with uniform procedures established by the Plan
               Administrator for this purpose. The value of the portion of a
               Participant's account invested in a pooled investment vehicle
               will equal the value of a unit in such investment vehicle
               multiplied by the number of units credited to the account.

         (c)   In the case of any investment that is held specifically for a
               Participant's account, any gain or loss on such investment will
               be charged or credited to that Participant's account.

5.6      ALLOCATION ADJUSTMENTS
The Plan Administrator or his designate, if applicable, shall have the right to
redetermine the value of Participant accounts if a previous allocation or
valuation was performed incorrectly. Such redetermination shall be made without
regard to the reason for the incorrect allocation. Such reasons may include, but
are not limited to, incorrect contribution or Employee information provided by
the Employer or representative of the Employer, incorrect valuation of Plan
assets, incorrect determination of investment income and gains or losses,
improper interpretation of the Plan's allocation formulas or procedures,
erroneous omission of Top-Heavy minimum contributions and failure to transmit,
receive or interpret amendments to the allocation formulas, methods or
procedures. Subject to express limits that may be imposed under the Code, the
Plan Administrator reserves the right to delay the processing of any
contribution, distribution or other transaction for any legitimate business
reason (including, but not limited to, failure of systems or computer programs,
failure of means of transmission of data, FORCE MAJEURE, the failure of any
Service Provider to timely receive values or prices, or to correct for its
errors omissions or the errors or omissions of

                                       44
<Page>

any Service Provider). After having made any necessary adjustments, the Plan
Administrator or his designate, if applicable, may issue either revised or
adjusted statements to Participants with an explanation of the allocation
adjustments.

5.7      PARTICIPANT STATEMENTS
The Plan Administrator shall prepare a statement for each Participant not less
frequently than annually. Statements may be prepared more frequently as agreed
between the Plan Administrator and the Service Provider or other entity
responsible for the maintenance of Plan records or for valuing Plan assets. Each
statement shall show the additions to and subtractions from the Participant's
account for the period since the last such statement and shall show the fair
market value of the Participant's account as of the current statement date.

5.8      CHANGES IN METHOD AND TIMING OF VALUING PARTICIPANTS' ACCOUNTS
If necessary or appropriate, the Plan Administrator may establish different or
additional uniform and nondiscriminatory procedures for determining the fair
market value of Participant's accounts under the Plan.

                                       45
<Page>

                                   ARTICLE VI

                      RETIREMENT BENEFITS AND DISTRIBUTIONS

6.1      NORMAL RETIREMENT BENEFITS
A Participant shall be entitled to receive the balance held in his or her
account upon attaining his or her Normal Retirement Age or at such earlier dates
as the provisions of this Article VI may permit. If a Participant elects to
continue working past his or her Normal Retirement Age, he or she will continue
as an active Participant. Unless the Employer elects otherwise in the Adoption
Agreement, distribution shall be made to such Participant at his or her request
prior to his or her actual retirement. Distribution shall be made in the normal
form, or if elected, in one of the optional forms of payment provided below.

6.2      EARLY RETIREMENT BENEFITS
An Early Retirement benefit may be available if elected in the Adoption
Agreement to individuals who meet the age and Service requirements specified in
the Adoption Agreement. A Participant who attains his or her Early Retirement
Date will become fully vested, regardless of any vesting schedule which
otherwise might apply. If a Participant separates from Service with a
nonforfeitable benefit before satisfying the age requirements, but after having
satisfied the Service requirement, the Participant will be entitled to elect an
Early Retirement benefit upon satisfaction of the age requirement.

6.3      BENEFITS ON TERMINATION OF EMPLOYMENT

         (a)   If a Participant terminates employment prior to Normal Retirement
               Age, such Participant shall be entitled to receive the vested
               balance held in his or her account payable at Normal Retirement
               Age in the normal form, or if elected, in one of the other forms
               of payment provided hereunder. If applicable, the Early
               Retirement benefit provisions may be elected. Notwithstanding the
               preceding, a former Participant may, if allowed in the Adoption
               Agreement, make application to the Employer requesting early
               payment of any deferred vested and nonforfeitable benefit due.

         (b)   If a Participant terminates employment, and the value of the
               Participant's Vested Account Balance is not greater than $5,000,
               the Participant may receive a lump sum distribution of the value
               of the entire vested portion of such account balance and the
               nonvested portion will be treated as a forfeiture. The Plan
               Administrator shall follow a consistent and nondiscriminatory
               policy, as may be established, regarding immediate cash-outs of
               Vested Account Balances.

         (c)   For purposes of this Article, if the value of a Participant's
               Vested Account Balance is zero, the Participant shall be deemed
               to have received a distribution of such Vested Account Balance
               immediately following termination. If the Participant is
               reemployed prior to incurring five (5) consecutive one (1) year
               Breaks in Service or Periods of Severance, he or she will be
               deemed to have immediately repaid such distribution.
               Notwithstanding the above, if the Employer maintains or has
               maintained a policy of not distributing any amounts until the
               Participant's Normal Retirement Age, the Employer can continue to
               uniformly apply such policy.

         (d)   If a Participant terminates employment with a Vested Account
               Balance greater than $5,000, and elects (with his or her Spouse's
               consent, if required) to receive 100% of the value of his or her
               Vested Account Balance in a lump sum, the nonvested portion will
               be treated as a forfeiture. The Participant (and his or her
               Spouse, if required) must consent to any distribution when the
               Vested Account Balance described above exceeds $5,000.

         (e)   If a Participant who is not 100% vested receives or is deemed to
               receive a distribution pursuant to this paragraph and resumes
               employment covered under this Plan, the Participant shall have
               the right to repay to the Plan the full amount of the
               distribution attributable to both Employer contributions and
               Elective Deferrals on or before the earlier of the date the
               Participant incurs five (5) consecutive one (1) year Breaks in
               Service following the date of distribution or five (5) years
               after the first date on which the Participant is subsequently
               reemployed. In such event, the

                                       46
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               Participant's account shall be restored to the value thereof at
               the time the distribution was made. The account may be further
               increased by the Plan's income and investment gains and/or losses
               on the undistributed amount from the date of the distribution to
               the date of repayment.

         (f)   If the Participant's Vested Account Balance is greater than
               $5,000, a Participant shall have the option to postpone payment
               of his or her Plan benefits until his or her Required Beginning
               Date. If elected in the Adoption Agreement, any balance in a
               Participant's account resulting from his or her Employee
               contributions listed at paragraph 5.1(b), hereof, not previously
               withdrawn, may be withdrawn by the Participant immediately
               following separation from Service.

         (g)   If a Participant ceases to be an active Employee as a result of a
               Disability, such Participant shall have the right to make an
               application for a disability retirement benefit payment. The
               Participant's account balance will be deemed "immediately
               distributable" as set forth in paragraph 6.4, and will be fully
               vested pursuant to paragraph 9.2.

         (h)   If elected in the Adoption Agreement, when a terminating
               Participant or Employee does not make a timely election with
               respect to the cash out distribution of amounts greater than
               $1,000 but less than or equal to $5,000, pursuant to Code
               Sections 411(a)(7), 411(a)(11) and 417(e)(7), the Plan
               Administrator will make a direct rollover into an individual
               retirement account or annuity ("IRA"). The Plan Administrator
               will select the IRA trustee or custodian, establish the IRA and
               make the initial IRA investment selection.

6.4      RESTRICTIONS ON IMMEDIATE DISTRIBUTIONS

         (a)   An account balance is immediately distributable if any part of
               the account balance could be distributed to the Participant (or
               Surviving Spouse) before the Participant attains (or would have
               attained if not deceased) the later of the Normal Retirement Age
               or age sixty-two (62).

         (b)   If payment in the form of a Qualified Joint and Survivor Annuity
               is required and the value of a Participant's Vested Account
               Balance exceeds $5,000, or there are remaining payments to be
               made with respect to a particular distribution option that
               previously commenced, and the account balance is immediately
               distributable, the Participant and his or her Spouse (or where
               either the Participant or the Spouse has died, the survivor) must
               consent to any distribution of such account balance.

         (c)   If payment in the form of a Qualified Joint and Survivor Annuity
               is not required with respect to a Participant and the value of a
               Participant's Vested Account Balance exceeds $5,000, and the
               account balance is immediately distributable, only the
               Participant must consent to any distribution of such account
               balance.

         (d)   The consent of the Participant and/or the Spouse shall be
               obtained in writing or in such other form accepted by the Plan
               Administrator within the ninety (90) day period ending on the
               Annuity Starting Date, which is the first day of the first period
               for which an amount is paid as an annuity or in any other form.
               The Plan Administrator shall notify the Participant and the
               Participant's Spouse of the right to defer any distribution until
               the Participant's account balance is no longer immediately
               distributable. Such notification shall include a general
               description of the material features, and an explanation of the
               relative values of, the optional forms of benefit available under
               the Plan in a manner that would satisfy the notice requirements
               of Code Section 417(a)(3), and shall be provided no less than
               thirty (30) days and no more than ninety (90) days prior to the
               Annuity Starting Date.

         (e)   If the distribution is one to which Code Sections 401(a)(11) and
               417 do not apply, such distribution may commence less than thirty
               (30) days after the notice required under Regulation Section
               1.411(a)-11(c) is given provided that:

                                       47
<Page>

               (1)   the Plan Administrator clearly informs the Participant that
                     the Participant has the right to a period of at least
                     thirty (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

               (2)   the Participant after receiving the notice affirmatively
                     elects a distribution.

               If a distribution is one to which Code Section 417 does apply,
               the distribution may commence less than thirty (30) days, but not
               less than seven (7) days after the notice required under
               Regulations Section 1.411(a)-11(c) is given, provided that the
               conditions of sub-paragraphs (1) and (2) above are satisfied with
               regard to both the Participant and the Participant's Spouse.

         (f)   Notwithstanding the foregoing, only the Participant need consent
               to the commencement of a distribution in the form of a Qualified
               Joint and Survivor Annuity while the account balance is
               immediately distributable. Furthermore, if payment in the form of
               a Qualified Joint and Survivor Annuity is not required with
               respect to the Participant pursuant to paragraph 8.7 of the Plan,
               only the Participant need consent to the distribution of an
               account balance that is immediately distributable. Neither the
               consent of the Participant nor the Participant's Spouse shall be
               required to the extent that a distribution is required to satisfy
               Code Section 401(a)(9) or Code Section 415 or constitutes Excess
               Deferrals, Excess Contributions or Excess Aggregate
               Contributions. In addition, upon termination of this Plan if the
               Plan does not offer an annuity option (purchased from a
               commercial provider), the Participant's account balance may,
               without the Participant's consent, be distributed to the
               Participant or transferred to another Defined Contribution Plan
               [other than an employee stock ownership plan as defined in Code
               Section 4975(e)(7)] within the same controlled group.

6.5      NORMAL AND OPTIONAL FORMS OF PAYMENT

         (a)   The normal form of payment for a profit sharing, 401(k) or SIMPLE
               401(k) plan satisfying the requirements of paragraph 8.7 herein
               shall be a lump sum.

         (b)   A Plan other than a money purchase pension plan, a target benefit
               plan or a profit-sharing plan required to provide a Joint and
               Survivor benefit may be amended to eliminate or restrict optional
               payment forms provided that a single lump sum payment options
               remains available, that is an otherwise identical distribution
               form to the eliminated or restricted option, except with respect
               to the timing of payments after commencement. The form must have
               the same (or less restrictive) timing of distribution, medium of
               distribution and eligibility conditions that were available for
               the eliminated forms of payment, and any such amendment will not
               be effective until the earlier of ninety (90) days after the date
               that Plan Participants are provided with the written notice of
               the Plan amendment in the form of a summary of material
               modification (SMM) or the first day of the second Plan Year after
               the Plan Year in which the amendment is adopted.

               Each optional form of benefit provided under a standardized or
               non-standardized safe-harbor plan (other than any that have been
               prospectively eliminated) must be currently available to all
               Employees benefiting under the Plan. This is the case regardless
               of whether a particular form of benefit is the actuarial
               equivalent of any other optional form of benefit under the Plan.
               Code Section 411(d)(6) prevents a Plan from being amended to
               eliminate or restrict optional forms of benefits and any other
               Code Section 411(d)(6) protected benefits with respect to
               benefits attributable to Service before the amendments except as
               expressly provided under the Regulations Section 1.411(d)-4.

         (c)   For money purchase and target benefit plans, the normal form of
               payment hereunder shall be a Qualified Joint and Survivor Annuity
               as provided under Article VIII. Effective January 1, 2002, the
               Employer may elect in the Adoption Agreement to eliminate any
               periodic payment options that are not required by the Qualified
               Joint and Survivor Annuity rules such as but not limited to
               installment payments.

                                       48
<Page>

         (d)   The normal form of payment shall be automatic, unless the
               Participant files a written request with the Employer prior to
               the date on which the benefit is automatically payable, electing
               another option available under the Plan.

         (e)   A Participant whose Vested Account Balance exceeds $5,000 shall
               (with the consent of his or her spouse, if applicable) have the
               right to receive his or her benefit in a single lump sum or in
               installment payments. Installment payments need not be equal or
               substantially equal until such time as the individual reaches his
               or her Required Beginning Date. Installment payments which are
               intended to be equal or substantially equal can be made monthly,
               quarterly, semi-annually or annually based on any period not
               extending beyond the Joint and Survivor life expectancy of the
               Participant and his or her Beneficiary.

         (f)   Benefits payable under the Plan may be distributed in cash or
               in-kind as elected in the Adoption Agreement.

         (g)   The Employer may elect on the Adoption Agreement to limit a
               Participant's right to receive distributions in the form of
               marketable securities (other than Employer securities) and to
               require distributions in the form of cash only. Only the right to
               receive a distribution in the form of cash, Employer securities
               and/or other property that is not marketable is protected. Any
               such amendment to the Plan will not be effective until the
               earlier of ninety (90) days after the date that Plan Participants
               are provided with the written notice of the Plan amendment in the
               form of a summary of material modification (SMM) or the first day
               of the second Plan Year after the Plan Year in which the
               amendment is adopted.

         (h)   A Plan that permits its Participants to receive in-kind
               distributions may limit the available in-kind distributions to
               the investments listed in the Adoption Agreement and only to the
               extent the investments are held in the Participant's account at
               the time of the distribution. A Plan may be amended to limit the
               investments which will be distributed in-kind. The amendment must
               include all investments (other than marketable securities for
               which cash may be substituted) that are held in a Participant's
               account at the time of the amendment and for which the Plan,
               prior to such amendment, allowed for distribution of those
               investments in kind. The right to an in-kind distribution for
               investments held at the time of the distribution would only have
               to be protected to the extent such investment was in the
               Participant's account at the time the amendment was adopted or
               effective, if later. Any such amendment will not be effective
               until the earlier of ninety (90) days after the date that Plan
               Participants are provided with the written notice of the Plan
               amendment in the form of a summary of material modification (SMM)
               or the first day of the second Plan Year after the Plan Year in
               which the amendment is adopted.

         (i)   Promissory notes of Participants may be distributed in-kind
               pursuant to the Employer's loan policy document.

         (j)   Distribution of benefits payable in the form of installments
               shall be paid in cash.

         (k)   The propriety, amount, and form of any distribution made under
               the terms of this Plan shall be determined by the Plan
               Administrator. Upon such determination, the Plan Administrator
               shall direct the Trustee or Custodian in writing or by any such
               other means as expressly agreed upon, to make such a
               distribution.

6.6      COMMENCEMENT OF BENEFITS

         (a)   Unless the Participant elects otherwise, distribution of benefits
               will begin no later than the sixtieth day after the close of the
               Plan Year in which the latest of the following events occurs:

                                       49
<Page>

               (1)   the Participant attains age sixty-five (65) (or Normal
                     Retirement Age if earlier),

               (2)   the tenth anniversary of the year in which the Participant
                     commenced participation in the Plan, or

               (3)   the Participant terminates Service with the Employer.

         (b)   Notwithstanding the foregoing, the failure of a Participant and
               Spouse (if necessary) to consent to a distribution while a
               benefit is immediately distributable within the meaning of
               paragraph 6.4 hereof, shall be deemed an election to defer
               commencement of payment of any benefit sufficient to satisfy this
               paragraph.

         (c)   If elected in the Adoption Agreement, if a terminating
               Participant or Employee does not make a timely election with
               respect to the cash-out distribution pursuant to Code Sections
               411(a)(7), 411(a)(11) and 417(e)(1), the Plan Administrator will
               make a direct rollover into an individual retirement account or
               annuity (IRA). The Plan Administrator will select the IRA trustee
               or custodian, establish the IRA account and make the initial IRA
               investment selection.

6.7      TRANSITIONAL RULES FOR CASH-OUT LIMITS
This paragraph provides transitional rules with regard to the cash-out limits
for distributions made prior to October 17, 2000.

         (a)   DISTRIBUTIONS SUBJECT TO CODE SECTION 417 - If payments in the
               form of a Qualified Joint and Survivor Annuity are required with
               regard to a Participant, the rules in this sub-paragraph 6.7(a)
               are substituted for the rule in the first sentence of paragraph
               6.4(b). If the value of the Participant's Vested Account Balance
               exceeds $5,000 (or at the time of any distribution (1) in Plan
               Years beginning before August 6, 1997, exceeded $3,500 or (2) in
               Plan Years beginning after August 5, 1997, exceeded $5,000), and
               the account balance is immediately distributable, the Participant
               and the Participant's Spouse (or where either the Participant or
               the Spouse has died, the survivor) must consent to any
               distribution of such account balance.

         (b)   DISTRIBUTIONS NOT SUBJECT TO CODE SECTION 417 - If payment in the
               form of a Qualified Joint and Survivor Annuity is not required
               with respect to a Participant, the rules in this subparagraph
               6.7(b) are substituted for the rules in paragraph 6.4(c).

               If the value of a Participant's Vested Account Balance derived
               from Employer and Employee contributions:

               (1)   for Plan Years beginning before August 6, 1997, exceeds
                     $3,500 (or exceeded $3,500 at the time of any prior
                     distribution),

               (2)   for Plan Years beginning after August 5, 1997, exceeds
                     $3,500 (or exceeded $3,500 at the time of any prior
                     distribution),

               (3)   for Plan Years beginning after August 5, 1997 and for a
                     distribution made after March 21, 1999, that either exceeds
                     $5,000 or is a remaining payment under a selected optional
                     form of payment that exceeded $5,000 at the time the
                     selected payment began, and the account balance is
                     immediately distributable, the Participant and the
                     Participant's Spouse (or where either the Participant or
                     the Spouse had died, the survivor) must consent to any
                     distribution of such account balance.

                                       50
<Page>

6.8      IN-SERVICE WITHDRAWALS
If elected in the Adoption Agreement, an Employer may elect to permit a
Participant in the Plan to make an in-service withdrawal subject to any
limitation(s) specified in the Adoption Agreement.

         (a)   An Participant may withdraw all or any part of the fair market
               value of his or her Voluntary or Required After-tax Contributions
               as described in Article IV, other than Elective Deferrals, upon
               request to the Plan Administrator unless indicated otherwise on
               the Adoption Agreement. No amount will be forfeited solely as a
               result of a Participant's withdrawal of an amount pursuant to
               this paragraph 6.8. Employee Rollover and Transfer Contributions
               and the income allocable to each may be withdrawn at any time
               unless indicated otherwise on the Adoption Agreement.

         (b)   Subject to Article VIII, Joint and Survivor Annuity Requirements
               (if applicable) and pursuant to the Employer's election in the
               Adoption Agreement, a Participant may be eligible to withdraw any
               part of his or her Qualified Voluntary Contribution account by
               making application to the Plan Administrator. A request to
               withdraw amounts pursuant to this paragraph must be consented to
               by the Participant's Spouse unless the Plan satisfies the safe
               harbor under paragraph 8.7 hereof. Spousal consent, if required,
               shall comply with the requirements of paragraph 6.4 relating to
               immediate distributions.

         (c)   A Participant may withdraw all or any part of the fair market
               value of his or her pre-1987 Voluntary Contributions with or
               without withdrawing the earnings attributable thereto. Post-1986
               Voluntary Contributions may only be withdrawn along with a
               portion of the earnings thereon. The amount of the earnings to be
               withdrawn is determined by using the formula: DA [1-(V DIVIDED BY
               V+E)], where DA is the distribution amount, V is the amount of
               Voluntary Contributions and V+E is the amount of Voluntary
               Contributions plus the earnings attributable thereto. The
               aggregate value of the Participant's Vested Account Balance
               derived from Employer and Employee contributions (including
               Rollovers), whether vested before or upon death, includes the
               proceeds of insurance contracts, if any, on the Participant's
               life. The provisions of this Article shall apply to a Participant
               who is vested in amounts attributable to Employer contributions,
               Employee contributions (or both) at the time of death or
               distribution.

         (d)   Under a Profit Sharing Plan to the extent that the Employer
               elects in the Adoption Agreement, one of the following conditions
               is required to withdraw all or any part of the vested Non-Safe
               Harbor Matching Contributions and discretionary contributions.

               (1)   An Employee who has been a Participant in the Plan for at
                     least five (5) years may, prior to separating from Service
                     with the Employer, elect to withdraw all or any part of the
                     vested Non-Safe Harbor Matching Contributions, and
                     discretionary contributions.

               (2)   Vested Non-Safe Harbor Matching and Non-Elective
                     Contributions which have been in the Plan for at least two
                     (2) years may be withdrawn.

               (3)   A Participant who had attained age 59 1/2 may, prior to
                     separation from Service, elect to withdraw all of any part
                     of the vested Non-Safe Harbor Matching Contributions and
                     discretionary contributions.

         (e)   Unless otherwise elected by the Employer in the Adoption
               Agreement, Elective Deferrals, Qualified Non-Elective
               Contributions, Safe Harbor Matching and Non-Elective
               Contributions, and Qualified Matching Contributions, and income
               allocable to each, are not distributable to a Participant earlier
               than upon separation from Service, death, or Disability. Such
               amounts may also be distributed upon:

                                       51
<Page>

               (1)   termination of the Plan without the establishment of
                     another Defined Contribution Plan other than an employee
                     stock ownership plan [as defined in Code Section
                     4975(e)(7)] or a Simplified Employee Pension Plan [as
                     defined in Code Section 408(k)], or a SIMPLE IRA plan [as
                     defined in Code Section 408(p)],

               (2)   the disposition by 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 such corporation if such corporation continues
                     to maintain this Plan after the disposition, but only with
                     respect to Employees who continue employment with the
                     corporation acquiring such assets,

               (3)   the disposition by a corporation to an unrelated entity of
                     such corporation's interest in a subsidiary [within the
                     meaning of Code Section 409(d)(3)] if such corporation
                     continues to maintain this Plan, but only with respect to
                     Employees who continue employment with such subsidiary,

               (4)   the attainment of age 59 1/2, or

               (5)   the hardship of a Participant as described in paragraph
                     6.9.

         (f)   An in-service withdrawal shall not be eligible for redeposit to
               the Trust. A withdrawal under this paragraph shall not prohibit
               such Participant from sharing in any future Employer contribution
               he or she would otherwise be eligible to receive.

         (g)   Money purchase pension plans and target benefit plans may not
               allow in-service withdrawals prior to attainment of the Normal
               Retirement Age as specified in the Adoption Agreement.

         (h)   Notwithstanding any provisions of the Plan to the contrary, to
               the extent that any optional form of benefit under this Plan
               permits a distribution prior to the Participant's retirement,
               death, Disability, or separation from Service, and prior to Plan
               termination, the optional form of benefits 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 After-tax Contributions).

         (i)   A Participant may withdraw any amount attributable to
               profit-sharing contributions, Elective Deferrals, Matching
               Contributions, Rollover and Transfer Contributions, not in excess
               of the vested amount of such contributions, if the withdrawal is
               made after the Participant attains age 59 1/2, as elected in the
               Adoption Agreement.

         (j)   PARTIALLY VESTED PARTICIPANTS - If a distribution is made at a
               time when a Participant has a nonforfeitable right to less than
               100% of the account balance derived from Employer contributions
               and the Participant may increase the nonforfeitable percentage in
               the account:

               (1)   a separate account will be established for the
                     Participant's interest in the Plan as of the time of the
                     distribution, and

               (2)   at any relevant time the Participant's nonforfeitable
                     portion of the separate account will be equal to an amount
                     ("X") determined by the formula:

                               X = P [AB + D] - D

               For purposes of applying the formula: "P" is the nonforfeitable
               percentage at the relevant time, "AB" is the account balance at
               the relevant time, "D" is the amount of the distribution.

                                       52
<Page>

6.9      HARDSHIP WITHDRAWALS
If elected in the Adoption Agreement, a Participant may request a Hardship
withdrawal as provided in this paragraph. If applicable, Hardship withdrawals
are subject to the spousal consent requirements in Code Sections 401(a)(11) and
417. A request to withdraw amounts must be consented to by the Participant's
Spouse unless the Plan satisfies the safe harbor provisions under paragraph 8.7
hereof. Spousal consent, if required, shall comply with the requirements of
paragraph 6.4 relating to immediate distributions.

If elected in the Adoption Agreement, a Participant shall be permitted to make a
Hardship withdrawal of any amount attributable to the vested portion of Elective
Deferral Contributions (and any earnings credited to a Participant's account as
of the later of December 31, 1988, and the end of the last Plan Year ending
before July 1, 1989). If elected in the Adoption Agreement, fully vested
profit-sharing contributions, Matching Contributions, Rollover Contributions,
Transfer Contributions and the income allocable to each (without regard to
attainment of age 59 1/2 or Disability) may be available for Hardship withdrawal
if the Participant establishes that an immediate and heavy financial need exists
and the withdrawal is necessary to satisfy such financial need. A Participant
may withdraw all or any part of the fair market value of his or her Voluntary or
Required After-tax Contributions due to a Hardship upon request to the Plan
Administrator. Such request shall be made in accordance with procedures adopted
by the Plan Administrator or his or her designate who shall have sole authority
to authorize and direct a Hardship withdrawal pursuant to the following rules:

         (a)   ADMINISTRATIVE REQUIREMENTS - A distribution will be considered
               as necessary to satisfy an immediate and heavy financial need of
               the Participant only if:

               (1)   The Participant has obtained all distributions, other than
                     Hardship distributions, and all nontaxable loans under all
                     plans maintained by the Employer.

               (2)   The Participant's Elective Deferrals, Voluntary After-tax
                     Contributions and Required After-tax Contributions will be
                     suspended for all plans maintained by the Employer (other
                     than benefits under Code Section 125 plans) for twelve (12)
                     months after the receipt of the Hardship distribution.

               (3)   The distribution is not in excess of the amount of the
                     immediate and heavy financial need described at paragraph
                     (b) including amounts necessary to pay any Federal, state
                     or local income taxes or penalties reasonably anticipated
                     to result from the distribution.

               (4)   All plans maintained by the Employer must provide that a
                     Participant may not make Elective Deferrals for the
                     Participant'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 taxable
                     year, less the amount of such Participant's Elective
                     Deferrals for the taxable year during which the Hardship
                     distribution was received.

         (b)   EXCLUSIVE REASONS FOR HARDSHIP WITHDRAWAL - An immediate and
               heavy financial need exists when the Hardship withdrawal will be
               used to pay the following:

               (1)   expenses incurred or necessary for medical care [described
                     in Code Section 213(d)] of the Participant, his or her
                     Spouse, children and other dependents,

               (2)   the cost directly related to the purchase (excluding
                     mortgage payments) of the principal residence of the
                     Participant,

               (3)   payment of tuition and related educational expenses
                     (including but not limited to expenses associated with room
                     and board) for the next twelve (12) months of
                     post-secondary education for the Participant, his or her
                     Spouse, children or other dependents, or

               (4)   the need to prevent eviction of the Participant from, or a
                     foreclosure on the mortgage of, the Participant's principal
                     residence.

                                       53
<Page>

         (c)   If a request for a Hardship withdrawal is approved by the Plan
               Administrator, funds shall be withdrawn from the contribution
               sources as elected in the Adoption Agreement unless provided
               otherwise by the Plan Administrator in an administrative
               procedure. Liquidation of a Participant's assets for the purpose
               of a Hardship withdrawal will be allocated on a pro-rata basis
               across all the investment alternatives in a Participant's
               account, unless otherwise provided by administrative procedure or
               by a directive from the Plan Administrator or by the Plan
               Participant.

6.10     DIRECT ROLLOVER OF BENEFITS

         (a)   Notwithstanding any provision of the Plan to the contrary that
               would otherwise limit a Participant's election under this
               paragraph, for distributions made on or after January 1, 1993, a
               Participant 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 or individual retirement account specified by the
               Participant in a Direct Rollover. Any portion of a distribution
               which is not paid directly to an Eligible Retirement Plan or
               individual retirement account shall be distributed to the
               Participant. For purposes of this paragraph, a surviving Spouse
               or a Spouse or former Spouse who is an alternate payee under a
               Qualified Domestic Relations Order as defined in Code Section
               414(p), will be permitted to elect to have any Eligible Rollover
               Distribution paid directly to an individual retirement account
               (IRA) or an individual retirement annuity (IRA) or to another
               Qualified Plan in which the alternate payee is a participant.

         (b)   If the entire Vested Account Balance is not eligible for a Direct
               Rollover of benefits as described in (a) above, the Participant
               may either make an elective transfer of the entire Vested Account
               Balance pursuant to the procedure described at paragraph 4.5 or a
               direct rollover of the portion which can be rolled over as
               described in (a) above and an elective transfer of the rest as
               described in paragraph 4.5 herein.

         (c)   After December 31, 2001, the elective transfer of distributable
               benefits will be available only if the direct rollover provisions
               of Code Section 401(a)(31) would not be available to transfer the
               Participant's entire Vested Account Balance to the transferee
               plan. This elective transfer option will only be available in the
               following circumstances;

               (1)   The Plan does not have a single sum distribution option
                     available. The benefits are distributable only in a
                     periodic payment method.

               (2)   The distribution includes benefits that are not eligible
                     for rollover treatment, including benefits attributable to
                     After-tax Contributions, required minimum distributions or
                     other amounts that have previously been included in income.

         (d)   Distributions that consist of the Participant's entire account
               balance which is entirely eligible for rollover treatment will be
               transferred as a direct rollover rather than an elective
               transfer.

6.11     PARTICIPANT'S NOTICE
In the event that a Participant's benefit becomes payable under Plan terms or if
a Participant requests distribution of his or her benefit, the Plan
Administrator shall provide such Participant with a notice regarding
distribution of such benefit. The notice shall describe any Plan related
information regarding the distribution including the Joint and Survivor Annuity
requirements provided at paragraph 6.4(d), if applicable, the normal and
optional forms of payment provided at paragraph 6.5, and the information
required in connection with an Eligible Rollover Distribution. Information in
connection with an Eligible Rollover Distribution shall include the right to
have the funds transferred directly to another Qualified Plan or individual
retirement account, the income tax withholding requirements, the rollover rules
with respect to amounts distributed to the Participant, the default direct
rollover provisions of Vested Account Balances greater than $1,000 but less than
or equal to $5,000 (any other appropriate information such as the name and
address, and telephone number of the IRA Trustee and information regarding IRA
maintenance and withdrawal fees and how the IRA funds will be invested) and the
general tax rules which apply to such distributions. Such notice shall be
provided to the Participant within the time period prescribed at paragraph
6.4(d) hereof or, if the safe harbor provisions of paragraph 8.7 are applicable,
not less than thirty (30) days prior to

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the Annuity Starting Date, subject to a waiver period of a lesser number of days
if elected by the Participant and if applicable, their Spouse. A default direct
rollover will occur not less than thirty (30) days and not more than ninety (90)
days after such notice with the explanation of the default direct rollover is
provided to the separating Participant.

6.12     ASSETS TRANSFERRED FROM MONEY PURCHASE PENSION PLANS
Notwithstanding any provision of this Plan to the contrary, to the extent that
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 associated
post-transfer earnings) 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 After-tax Contributions).

6.13     ASSETS TRANSFERRED FROM A CODE SECTION 401(k) PLAN
If the Plan receives a direct transfer (by merger or otherwise) of Elective
Deferrals (or amounts treated as Elective Deferrals) under a Plan with a Code
Section 401(k) arrangement, the distribution restrictions of Code Sections
401(k)(2) and 401(k)(10) continue to apply to those transferred Elective
Deferrals.

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                                   ARTICLE VII

                            DISTRIBUTION REQUIREMENTS

7.1      JOINT AND SURVIVOR ANNUITY REQUIREMENTS
All distributions made under the terms of this Plan must comply with the
provisions of Article VIII including, if applicable, the safe harbor provisions
thereunder.

7.2      MINIMUM DISTRIBUTION REQUIREMENTS
All distributions required under this Article shall be determined and made in
accordance with the minimum distribution requirements of Code Section 401(a)(9)
and the Regulations issued thereunder, including the minimum distribution
incidental benefit rules found at Regulations Section 1.401(a)(9)-2. The entire
interest of a Participant must be distributed or begin to be distributed no
later than the Participant's Required Beginning Date. Life expectancy and joint
and last survivor life expectancies are computed by using the expected return
multiples found in Tables V and VI of Regulations Section 1.72-9.

7.3      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 a combination
thereof):

         (a)   the life of the Participant,

         (b)   the life of the Participant and their Beneficiary,

         (c)   a period certain not extending beyond the life expectancy of the
               Participant, or

         (d)   a period certain not extending beyond the joint and last survivor
               life expectancy of the Participant and their Beneficiary.

7.4      REQUIRED DISTRIBUTIONS ON OR AFTER THE REQUIRED BEGINNING DATE

         (a)   If a Participant's benefit is to be distributed over (i) a period
               not extending beyond the life expectancy of the Participant or
               the joint life and last survivor expectancy of the Participant
               and the Participant's Beneficiary or (ii) a period not extending
               beyond the life expectancy of the Beneficiary, the amount
               required to be distributed for each calendar year, beginning with
               distributions for the First Distribution Calendar Year, must at
               least equal the sum obtained by dividing the Participant's
               benefit by the Applicable Life Expectancy.

         (b)   For calendar years beginning before January 1, 1988, if the
               Participant's Spouse is not the designated Beneficiary, the
               method of distribution selected must assure that at least 50% of
               the Present Value of the amount available for the distribution is
               paid within the life expectancy of the Participant.

         (c)   For calendar years beginning after December 31, 1989, 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 Participant's Benefit by the
               lesser of (i) the Applicable Life Expectancy or (ii) if the
               Participant's Spouse is not the Beneficiary, the applicable
               divisor determined from the table set forth in Q&A-4 of
               Regulations Section 1.401(a)(9)-2. Distributions after the death
               of the Participant shall be distributed using the Applicable Life
               Expectancy as the relevant divisor without regard to Regulations
               Section 1.401(a)(9)-2.

         (d)   The minimum distribution required for the Participant's First
               Distribution Calendar Year must be made on or before the
               Participant's Required Beginning Date. The minimum distribution
               for other calendar years, including the minimum distribution for
               the Distribution Calendar Year in which

                                       56
<Page>

               the Participant's Required Beginning Date occurs, must be made on
               or before December 31 of that Distribution Calendar Year.

         (e)   If the Participant's Benefit is distributed in the form of an
               annuity, distributions thereunder shall be made in accordance
               with the requirements of Code Section 401(a)(9) and the
               Regulations thereunder.

         (f)   Distributions made to a Participant and the Participant's
               Beneficiary shall be made in accordance with the incidental death
               benefit requirements of Code Section 401(a)(9) and the
               Regulations issued thereunder.

         (g)   For purposes of determining the amount of the required
               distribution for each Distribution Calendar Year, the account
               balance to be used is the account balance determined as of the
               last Valuation Date preceding the Distribution Calendar Year.
               This balance will be increased by the amount of any contributions
               or forfeitures allocated to the account balance after the
               Valuation Date in such preceding calendar year. Such balance will
               also be decreased by distributions made after the Valuation Date
               in such preceding Calendar Year.

         (h)   For purposes of paragraph 7.4(g), 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.

7.5      REQUIRED BEGINNING DATE
If this Plan is an amendment or restatement of a Plan which included the
provisions of the minimum distribution rules as in effect prior to the enactment
of the Small Business Job Protection Act of 1996 (SBJPA), the Employer may elect
in the Adoption Agreement to substitute the minimum distribution rules in effect
after the enactment of SBJPA. The Employer, so electing, must also elect in the
Adoption Agreement those transitional rules that shall apply to its Plan.

         (a)   The Required Beginning Date for a Participant who is a 5% owner
               with respect to the Plan Year ending in the calendar year in
               which the Participant attains age 70 1/2 is the April 1 of the
               calendar year following the calendar year in which the
               Participant attains age 70 1/2. Once distributions have begun to
               a 5% owner under this paragraph, they must continue to be
               distributed even if the Participant ceases to be a 5% owner in
               any subsequent year.

         (b)   Unless the Employer has elected to continue to operate the
               provisions of the minimum required distribution in accordance
               with the provisions prior to the enactment of the SBJPA, or if
               elected otherwise in the Adoption Agreement or by operation of
               the Plan, the Required Beginning Date for a Participant who is
               not a 5% owner is no later than the April 1 of the calendar year
               following the later of the calendar year in which the Participant
               attains age 70 1/2 or the calendar year in which the Participant
               retires.

         (c)   If the Employer has elected to continue under the prior
               provisions of the law, then except as provided below, the
               Required Beginning Date is the April 1 of the calendar year
               following the calendar year in which a Participant attains age
               70 1/2.

               (1)   A Participant who:

                     (i)    is not a 5% owner,

                     (ii)   has not had a Separation from Service,

                     (iii)  had attained age 70 1/2 prior to 1997, and

                     (iv)   had previously commenced required minimum
                            distributions under the distribution rules (as then
                            in effect) may elect to discontinue receiving
                            distributions under the Plan. A Participant who
                            makes such an election to

                                       57
<Page>

                            discontinue distributions must establish a new
                            Annuity Starting Date when benefits recommence under
                            the Plan. A married Participant who is subject to
                            the Qualified Joint and Survivor Annuity provisions
                            of 8.9 must obtain spousal consent to discontinue
                            his or her distributions if distributions are in the
                            form of a Qualified Joint and Survivor Annuity and
                            to recommence benefits in a form other than a
                            Qualified Joint and Survivor Annuity. Any such
                            election will be made pursuant to the uniform and
                            nondiscriminatory procedures established by the Plan
                            Administrator.

               (2)   A Participant who:

                     (i)    is not a more than 5% owner, and

                     (ii)   had attained age 70 1/2 in 1997 or in a later year
                            (or attained age 70 1/2 in 1996, but had not
                            commenced required minimum distributions in 1996)
                            may elect to postpone distribution of the required
                            minimum distributions until the Participant's
                            Required Beginning Date as established in this
                            paragraph. If a Participant attained age 70 1/2 in
                            1996, he or she must have elected under this
                            paragraph to postpone distribution by December 31,
                            1997. If the Participant attains age 70 1/2 in 1997
                            or later, he or she must elect to postpone
                            distributions under this paragraph not later than
                            April 1 of the year following the year in which the
                            Participant attained age 70 1/2.

                     (iii)  Notwithstanding the foregoing, a Participant who is
                            not a more than 5% owner, has not had a separation
                            from service, and is currently in benefit payment
                            status because of attainment of age 70 1/2 in 1997
                            or in a later year (or attained age 70 1/2 in 1996)
                            may elect to discontinue receiving distributions
                            under the Plan and recommence payments by April 1 of
                            the calendar year in which the Participant retires.
                            A Participant who makes such an election to
                            discontinue distributions must establish a new
                            Annuity Starting Date when benefits recommence under
                            the Plan. A married Participant who is subject to
                            the Qualified Joint and Survivor Annuity provisions
                            of paragraph 8.9 must obtain spousal consent to
                            discontinue his or her distributions if
                            distributions are in the form of a Qualified Joint
                            and Survivor Annuity and to recommence benefits in
                            the form other than a Qualified Joint and Survivor
                            Annuity. Any such election will be made pursuant to
                            the uniform and nondiscriminatory procedures
                            established by the Plan Administrator.

               (3)   The Required Beginning Date for a Participant who:

                     (i)    had attained age 70 1/2 prior to January 1, 1998,
                            and

                     (ii)   was not a 5% owner at any time during the Plan Year
                            ending with or within the calendar year in which the
                            Participant attained age 66 1/2 or any subsequent
                            Plan Year, is April 1 of the calendar year following
                            the calendar year in which the Participant retires.

               (4)   Except as provided above, the Required Beginning Date for a
                     Participant who was a 5% owner at any time during the five
                     (5) Plan Year period ending in the calendar year in which
                     the Participant attained age 70 1/2 is April 1 of the
                     calendar year following the calendar year in which the
                     Participant attained age 70 1/2. For a Participant who
                     became a 5% owner during any Plan Year after the calendar
                     year in which the Participant attained age 70 1/2, the
                     Required Beginning Date is April 1 of the calendar year in
                     which such subsequent Plan Year ends.

For purposes of this Article, the term 5% owner shall have the same meaning as
the term is defined under Code Section 416. A Participant is treated as a 5%
owner under this paragraph if such Participant is a 5% owner at any

                                       58
<Page>

time during the Plan Year ending with or within the calendar year the
Participant attains age 70 1/2. Once distributions have begun to a 5% owner
under this paragraph, they must continue to be distributed even if the
Participant ceases to be a 5% owner in a subsequent year.

7.6      TRANSITIONAL RULES

         (a)   Notwithstanding the other requirements of this Article and
               subject to the requirements of Article VIII, Joint and Survivor
               Annuity Requirements, distribution on behalf of any Employee,
               including a 5% owner may be made in accordance with all of the
               following requirements, regardless of when such distribution
               commences:

               (1)   the distribution by the Trust is one which would not have
                     disqualified such Trust 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 Participant whose interest
                     in the Trust is being distributed or, if the Participant is
                     deceased, by a Beneficiary of such Participant,

               (3)   such designation was in writing, was signed by the
                     Participant or the Beneficiary, and was made before January
                     1, 1984,

               (4)   the Participant had accrued a benefit under the Plan as of
                     December 31, 1983, and

               (5)   the method of distribution designated by the Participant or
                     the Beneficiary specifies the time at which distribution
                     will commence, the period over which distributions will be
                     made, and in the case of any distribution upon the
                     Participant's death, the Beneficiaries of the Participant
                     listed in order of priority.

         (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 Participant.

         (c)   For any distribution which commences before January 1, 1984, but
               continues after December 31, 1983, the Participant or the
               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 subparagraphs (a)(1) through (5)
               above.

         (d)   If a designation is revoked, any subsequent distribution must
               satisfy the requirements of Code Section 401(a)(9) and the
               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 Regulations
               thereunder, but for the Code Section 242(b)(2) election of the
               Tax Equity and Fiscal Responsibility Act of 1982. For calendar
               years beginning after 1988, such distributions must meet the
               minimum distribution incidental benefit requirements in Section
               1.401(a)(9)-2 of the Income Tax 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 to be 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 Q&A J-3 of the Regulations shall apply.

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<Page>

7.7      DESIGNATION OF BENEFICIARY
Each Participant shall file a written designation of Beneficiary with the Plan
Administrator upon qualifying for participation in this Plan. Such designation
shall remain in force until revoked by the Participant by filing a new
Beneficiary designation form with the Employer. A profit-sharing or 401(k) Plan
satisfying the requirements of paragraph 8.7 requires the Beneficiary shall be
the Participant's Spouse, if any, unless such Spouse properly consents
otherwise.

7.8      BENEFICIARY

         (a)   For purposes of the Plan, a Beneficiary is the person or persons
               designated as such in accordance with Code Section 401(a)(9) and
               the Regulations thereunder by the Participant or by the
               Participant's surviving Spouse if the Participant's surviving
               Spouse is entitled to receive distributions under the Plan. Such
               a designation by the Participant's surviving Spouse, however,
               shall relate solely to the distributions to be made under the
               Plan after the death of both the Participant and the surviving
               Spouse. A Beneficiary designation shall be communicated to the
               Plan Administrator on a form or other type of communication
               acceptable to the Plan Administrator for use in connection with
               the Plan, signed by the designating person, and subject to the
               last sentence of this subparagraph (a), filed with the Plan
               Administrator in accordance with this paragraph 7.8 not later
               than thirty (30) days after the designating person's death. The
               form may name individuals, trusts or estates to take upon the
               contingency of survival and may specify or limit the manner of
               distribution thereto. In the event a Participant or the
               Participant's surviving Spouse, as the case may be, fails to
               properly designate a Beneficiary (including, as improper, a
               designation to which the Participant's surviving Spouse did not
               properly consent) or in the event that no properly designated
               Beneficiary survives the Participant or the Participant's
               surviving Spouse, as applicable, then the Beneficiary of such
               person shall be his surviving Spouse or, if none, his issue PER
               STIRPES or, if no issue, the Participant's surviving parents in
               equal shares, or if no surviving parents, then to the
               Participant's estate.

               The Beneficiary designation last accepted by the Plan
               Administrator during the designating person's lifetime before
               such distribution is to commence shall be controlling and,
               whether or not fully dispositive of the vested portion of the
               account of the Participant involved, thereupon shall revoke all
               such forms previously filed by that person.

         (b)   Notwithstanding subparagraph (a) of this paragraph 7.8, the
               designation by a married Participant of any Beneficiary other
               than the Participant's Spouse, or the change of any such
               Beneficiary to a new Beneficiary other than the Participant's
               Spouse, shall not be valid unless made in writing and consented
               to by the Participant's Spouse. The Spouse's consent to such
               designation must be made in the manner described in this
               paragraph 7.8.

         (c)   Any Beneficiary designation made and in effect under a Qualified
               Plan immediately prior to that Plan's amendment and continuation
               in the form of this Plan shall be deemed to be a valid
               Beneficiary designation filed under this Plan to the extent
               consistent with this Plan. If such Beneficiary designation was
               made with respect to a Qualified Plan that permitted the
               Participant to designate without spousal consent a Beneficiary to
               receive 50% of the Participant's account balance in the event of
               the Participant's death, with respect to such Beneficiary
               designation under this Plan, paragraph 7.8 shall be applied by
               application of 50% of the vested portion of the Participant's
               account toward the purchase of a Qualified Pre-Retirement
               Survivor Annuity and the balance of the Participant's account
               shall be paid to the designated Beneficiary pursuant to the
               provisions of Article VIII. In such event, the amount of
               Voluntary After-tax Contributions applied to the purchase of the
               annuity shall be in the same proportion as the Voluntary
               After-tax Contributions bear to the entire Participant's account.

7.9      DISTRIBUTION BEGINNING BEFORE DEATH
This paragraph is applicable only after the Participant's Required Beginning
Date as elected by the Employer in the Adoption Agreement. If the Participant
dies after distribution of his or her interest has begun, the remaining portion

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of such interest will continue to be distributed at least as rapidly as under
the method of distribution being used prior to the Participant's death.

7.10     DISTRIBUTION BEGINNING AFTER DEATH
This paragraph is applicable before the Participant's Required Beginning Date as
elected by the Employer in the Adoption Agreement, even if distributions have
commenced from the Plan. If the Participant dies before distribution of his or
her interest begins, distribution of the Participant's entire interest shall be
completed by December 31 of the calendar year containing the fifth anniversary
of the Participant'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 Participant's interest is payable to a
               Beneficiary, distributions may be made over the life or over a
               period certain not greater than the life expectancy of the
               Beneficiary commencing on or before December 31 of the calendar
               year immediately following the calendar year in which the
               Participant died;

         (b)   if the Beneficiary is the Participant's surviving Spouse, the
               date distributions are required to begin in accordance with (a)
               above shall not be earlier than the later of (i) December 31 of
               the calendar year immediately following the calendar year in
               which the Participant died or (ii) December 31 of the calendar
               year in which the Participant would have attained age 70 1/2.

If the Participant has not made an election pursuant to this paragraph 7.10 by
the time of his or her death, the Participant's Beneficiary must elect the
method of distribution no later than the earlier of (i) December 31 of the
calendar year in which distributions would be required to begin under this
section, or (ii) December 31 of the calendar year which contains the fifth
anniversary of the date of death of the Participant. If the Participant has no
Beneficiary, or if the Beneficiary does not elect a method of distribution, then
distribution of the Participant's entire interest must be completed by December
31 of the calendar year containing the fifth anniversary of the Participant's
death. If the surviving Spouse dies after the Participant but before payments to
such Spouse begin, the provisions of this paragraph with the exception of
subparagraph (b) herein, shall be applied as if the surviving Spouse were the
Participant. For the purposes of this paragraph and paragraph 7.9, distribution
of a Participant's interest is considered to begin on the Participant's Required
Beginning Date (or, if the preceding sentence is applicable, the date
distribution is required to begin to the Surviving Spouse). If distribution in
the form of an annuity described in paragraph 7.4(d) irrevocably commences to
the Participant before the Required Beginning Date, the date distribution is
considered to begin is the date distribution actually commences.

7.11     DISTRIBUTION OF EXCESS ELECTIVE DEFERRALS

         (a)   No Participant shall be permitted to defer under this Plan with
               respect to a calendar year more than the maximum dollar amount
               permitted under Code Section 402(g), as indexed, for such
               calendar year. If a Participant defers more than the maximum
               allowed due to mistake of fact, such Excess Elective Deferrals
               shall be distributed to the Participant no later than April 15
               following the calendar year to which the excess is attributable.
               If a Participant who participates in this Plan and in another
               plan which permits Elective Deferrals defers more than the Code
               Section 402(g) maximum, such Participant shall have the right to
               notify one or both plans by March 1 of the calendar year
               following the year to which the excess is attributable requesting
               a distribution of the Excess Elective Deferral. A Participant is
               deemed to notify the Plan Administrator of any Excess Elective
               Deferrals that arise by taking into account only those Elective
               Deferrals made to the Plan of the Employer. If distribution is
               requested, the applicable plan(s) shall make distribution of the
               Excess Elective Deferrals, plus any income and minus any loss
               allocable thereto, no later than April 15 following the calendar
               year to which the excess is attributable. Excess Elective
               Deferrals which are distributed on a timely basis shall not be
               considered Annual Additions for the Limitation Year during which
               such amounts are deferred.

                                       61
<Page>

         (b)   Excess Elective Deferrals shall be adjusted for any income or
               loss up to the date of distribution. The income or loss allocable
               to Excess Elective Deferrals is the sum of (1) income or loss
               allocable to the Participant's Elective Deferral account for the
               taxable year multiplied by a fraction, the numerator of which is
               such Participant's Excess Elective Deferrals for the year and the
               denominator is the Participant's account balance attributable to
               Elective Deferrals without regard to any income or loss occurring
               during such taxable year; and (2) ten percent (10%) of the amount
               determined under (1) multiplied by the number of whole calendar
               months between the end of the Participant's taxable year and the
               date of the distribution, counting the month of the distribution
               if the distribution occurs after the fifteenth (15th) of such
               month.

         (c)   The amount a Participant receives as a distribution of his or her
               Excess Elective Deferrals is includible in income with respect to
               the taxable year to which the excess is attributable.

         (d)   Any income attributable to the Excess Elective Deferrals
               determined in (b) above shall be includible in income with
               respect to the taxable year in which the excess is distributed.

7.12     DISTRIBUTION OF EXCESS CONTRIBUTIONS

         (a)   Excess Contributions plus any income and minus any loss allocable
               thereto, shall be distributed to affected Participants no later
               than the last day of the Plan Year following the Plan Year to
               which the Excess Contributions are attributable. 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 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 Contributions are distributed more
               than two and one-half (2 1/2) months after the last day of the
               Plan Year to which the Excess Contributions are attributable, a
               10% excise tax will be imposed on the Employer maintaining the
               Plan with respect to the principal amount of the excess.

         (b)   Excess Contributions, including any amount recharacterized as a
               Voluntary After-tax Contribution, shall be treated as Annual
               Additions with respect to the Plan Year to which the excess is
               attributable.

         (c)   Excess Contributions shall be adjusted for any income or loss up
               to the date of distribution. The income or loss allocable to
               Excess Contributions allocated to each Participant is the sum of
               (1) income or loss allocable to the Participant's Elective
               Deferral account (and, if applicable, the Qualified Nonelective
               Contribution Account or the Qualified Matching Contribution
               Account or both) for the Plan Year multiplied by a fraction, the
               numerator of which is such Participant's Excess Contributions for
               the year and the denominator is the Participant's account balance
               attributable to Elective Deferrals (and Qualified Nonelective
               Contributions or Qualified Matching Contributions, or both, if
               any of such contributions are included in the ADP test) without
               regard to any income or loss occurring during such Plan Year; and
               (2) ten percent (10%) of the amount determined under (1)
               multiplied by the number of whole calendar months between the end
               of the Plan Year and the date of distribution, counting the month
               of distribution if the distribution occurs after the fifteenth
               (15th) of such month.

         (d)   Excess Contributions shall be distributed from the Participant's
               Elective Deferral account and Qualified Matching Contribution
               account (if applicable) in proportion to the Participant's
               Elective Deferrals and Qualified Matching Contributions (to the
               extent used in the ADP Test) for the test year. Excess
               Contributions shall be distributed from the Participant's
               Qualified Non-Elective Contribution account only to the extent
               that such Excess Contributions exceed the Participant's Elective
               Deferrals and Qualified Matching Contributions account for the
               applicable test year.

                                       62
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         (e)   The return of an Excess Contribution under a Plan established
               under a Davis-Bacon Adoption Agreement will be reported as
               additional wages paid to the affected Participant.

7.13     DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS

         (a)   Notwithstanding any other provisions of this Plan, Excess
               Aggregate Contributions, plus any income and minus any loss
               allocable thereto, shall be forfeited, if forfeitable or if not
               forfeitable, distributed no later than the last day of each Plan
               Year to Participants 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 and
               continuing in descending order until all 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.

         (b)   If such Excess Aggregate Contributions are distributed more than
               two and one-half (2 1/2) months after the last day of the Plan
               Year in which such excess amount arose, a 10% excise tax will be
               imposed on the Employer maintaining the Plan with respect to
               those amounts. Excess Aggregate Contributions shall be treated as
               Annual Additions for purposes of Article X, Limitations On
               Allocations.

         (c)   Excess Aggregate Contributions shall be adjusted for any income
               or loss up to the date of the distribution. The income or loss
               allocable to the Excess Aggregate Contributions allocated to each
               Participant is the sum of (1) income or loss allocable to each
               Participant's Employee Contribution account, Matching
               Contribution account, Qualified Matching Contribution account (if
               any, and if all amounts therein are not used in the ADP test)
               and, if applicable, Qualified Nonelective Contribution account
               and the Elective Deferral account of the Plan Year multiplied by
               a fraction, the numerator of which is such Participant's Excess
               Aggregate Contributions for the year end the denominator is the
               Participant's account balance(s) attributable to Contribution
               Percentage amounts without regard to any income or loss occurring
               during such Plan Year; and (2) ten percent (10%) of the amount
               determined under (1) multiplied by the number of whole calendar
               months between the end of the Plan Year and the date of
               distribution, counting the month of distribution if distribution
               occurs after the fifteenth (15th) of such month.

         (d)   Excess Aggregate Contributions shall be forfeited if forfeitable,
               or distributed on a pro-rata basis, from the Participant's
               Voluntary After-tax Contribution account, Required After-tax
               Contribution account, Matching Contribution account and Qualified
               Matching Contribution account (and if applicable the
               Participant's Qualified Matching Contribution account, and/or
               Elective Deferral account, or both).

         (e)   Forfeitures of Excess Aggregate Contributions may be reallocated
               to the accounts of other Participants or applied to reduce
               Employer contributions, or as otherwise elected by the Employer
               in the Adoption Agreement.

7.14     DISTRIBUTIONS TO MINORS AND INDIVIDUALS WHO ARE LEGALLY INCOMPETENT
Benefits payable to either a minor or an individual who has been declared
legally incompetent shall be paid, at the direction of the conservator appointed
either under a court order or applicable state law which permits such an
individual to be a guardian for the benefit of said minor or incompetent.

7.15     UNCLAIMED BENEFITS

         (a)   If elected on the Adoption Agreement, the default form of payment
               will be a direct rollover into an individual retirement account
               or annuity for any cash out distribution of amounts greater than
               $1,000 but less than or equal to $5,000 made pursuant to Code
               Sections 411(a)(7), 411(a)(11) and 417(e)(1). If an individual
               retirement account or annuity is established, no amounts
               contributed to these accounts may be forfeited under the Plan.

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         (b)   The Plan Administrator shall notify Participants or Beneficiaries
               by certified or registered mail sent to his or her last known
               address of record with the Employer when their benefits become
               distributable as provided at paragraph 6.11 hereof. If a
               Participant or Beneficiary does not respond to the notice within
               ninety (90) days of the date of the notice, the Plan
               Administrator may take reasonable steps to locate the Participant
               or Beneficiary including, but not limited to, requesting
               assistance from the Employer, Employees, Social Security
               Administration and/or the Internal Revenue Service.

         (c)   If the Participant cannot be located after a period of twelve
               (12) months, or such other period determined in a uniform and
               nondiscriminatory manner by the Plan Administrator, the Plan
               Administrator shall treat the benefit as a forfeiture pursuant to
               paragraph 9.8. The forfeiture provisions of this subparagraph
               7.15(c) apply only to the Participant's or Beneficiary's account
               balance which is less than $5,000. If the Employer does not make
               a contribution for the Plan Year during which the forfeiture
               takes place, such amount shall first be applied to pay Plan
               expenses and, if there are no such expenses, it shall then be
               allocated to eligible Participant accounts as if the amount were
               the Employer's contribution for such Plan Year.

         (d)   If a Participant or Beneficiary later makes a claim for such
               benefit, the Plan Administrator shall validate such claim and
               provide the Participant or Beneficiary with all notices and other
               information necessary for the Participant or Beneficiary to
               perfect the claim. If the Plan Administrator validates the claim
               for benefits, the Participant's account balance shall be restored
               to the benefit amount treated as a forfeiture. Such benefit shall
               not be adjusted for investment earnings or losses during the
               period beginning on the date of forfeiture and ending on the date
               of restoration. The funds necessary to restore the Participant's
               account will first be taken from amounts eligible for
               reallocation or other disposition as forfeitures with respect to
               the Plan Year. If such funds do not exist or if such funds are
               insufficient, the Employer will make a contribution prior to the
               date on which the benefit is payable to restore such
               Participant's account. Such benefit shall be paid or commence to
               be paid in the same manner as if the benefit was eligible for
               distribution on the date the claim for benefit is validated.

         (e)   The Plan Administrator shall follow the same procedure in
               locating and subsequently treating as a forfeiture the benefit of
               a Participant or Beneficiary whose benefit has been properly paid
               under Plan terms but where the Participant or Beneficiary has not
               negotiated the benefit check(s).

         (f)   Notwithstanding the foregoing, the Plan Administrator in his
               discretion may establish alternative procedures for locating and
               administering the benefits of missing Plan Participants.

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                                  ARTICLE VIII

                     JOINT AND SURVIVOR ANNUITY REQUIREMENTS

8.1      APPLICABILITY OF PROVISIONS
The provisions of this Article shall apply to any Participant who is credited
with at least one (1) Hour of Service with the Employer and such other
Participants as provided in paragraph 8.8.

8.2      PAYMENT OF QUALIFIED JOINT AND SURVIVOR ANNUITY
Unless an optional form of benefit is selected pursuant to a Qualified Election
within the ninety (90) day period ending on the Annuity Starting Date, a
Participant's Vested Account Balance will be paid in the form of a Qualified
Joint and Survivor Annuity. For this purpose, a Qualified Joint and Survivor
Annuity with respect to an unmarried Participant's Vested Account Balance will
be paid in the form of a straight life annuity. A straight life annuity means an
annuity payable in equal installments for the life of the Participant that
terminates upon the Participant's death. The Participant may elect to have such
annuity distributed upon attainment of the Early Retirement Age under the Plan,
if any.

8.3      PAYMENT OF QUALIFIED PRE-RETIREMENT SURVIVOR ANNUITY
Unless an optional form of benefit has been elected within the Election Period
pursuant to a Qualified Election, if a Participant dies before benefits have
commenced then the Participant's Vested Account Balance shall be paid in the
form of a life annuity for the life of the surviving Spouse. The surviving
Spouse may elect to have such annuity distributed within a reasonable period
after the Participant's death. If no election has been made within the Election
Period prior to the Participant's death, the surviving Spouse shall have the
right to select an optional form of benefit after the Participant's death. Such
election will only be permitted if the surviving Spouse is provided with a
notice similar to that required under paragraph 8.5 except that the notice will
be modified to explain a life annuity rather than a Qualified Joint and Survivor
Annuity.

A Participant who does not meet the age thirty-five (35) requirement set forth
in the Election Period as of the end of any current Plan Year may make a special
qualified election to waive the Qualified Pre-Retirement Survivor Annuity for
the period beginning on the date of such election and ending on the first day of
the Plan Year in which the Participant will attain age thirty-five (35). Such
election shall not be valid unless the Participant receives a written
explanation of the Qualified Pre-Retirement Survivor Annuity in such terms as
are comparable to the explanation required under paragraph 8.5. Qualified
Pre-Retirement Survivor Annuity coverage will be automatically reinstated as of
the first day of the Plan Year in which the Participant attains age thirty-five
(35). Any new waiver on or after such date shall be subject to the full
requirements of this Article.

8.4      QUALIFIED ELECTION
A Qualified Election is an election to either waive a Qualified Joint and
Survivor Annuity or a Qualified Pre-Retirement Survivor Annuity. Any such
election shall not be effective unless:

         (a)   the Participant's Spouse consents in writing to the election,

         (b)   the election designates a specific Beneficiary, including any
               class of Beneficiaries or any contingent Beneficiaries, which may
               not be changed without spousal consent unless the Spouse
               expressly permits designations by the Participant without any
               further spousal consent,

         (c)   the Spouse's consent acknowledges the effect of the election, and

         (d)   the Spouse's consent is witnessed by a Plan representative or
               notary public.

A Participant's waiver of the Qualified Joint and Survivor Annuity shall not be
effective unless the election designates a form of benefit payment which may not
be changed without spousal consent unless the Spouse expressly permits
designations by the Participant without any further spousal consent. If it is
established to the satisfaction of the Plan Administrator that the Participant
is unmarried or that the Spouse cannot be located, a waiver will be deemed a
Qualified Election. Any consent by a Spouse obtained under this provision (or
establishment that

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the consent of a Spouse cannot be obtained) shall be effective only with respect
to such Spouse. A consent that permits designations by the Participant without
any requirement of further consent by such Spouse must acknowledge that the
Spouse has the right to limit consent to a specific Beneficiary, and a specific
form of benefit where applicable, and that the Spouse voluntarily elects to
relinquish either or both of such rights. 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 paragraphs 8.5 and 8.6 below.

8.5      NOTICE REQUIREMENTS FOR QUALIFIED JOINT AND SURVIVOR ANNUITY
In the case of a Qualified Joint and Survivor Annuity, the Plan Administrator
shall, no less than thirty (30) days and no more than ninety (90) days prior to
the Annuity Starting Date, provide each Participant a written explanation of:

         (a)   the terms and conditions of a Qualified Joint and Survivor
               Annuity,

         (b)   the Participant's right to make and the effect of an election to
               waive the Qualified Joint and Survivor Annuity form of benefit,

         (c)   the rights of a Participant's Spouse, and

         (d)   the right to make and the effect of a revocation of a previous
               election to waive the Qualified Joint and Survivor Annuity.

The Annuity Starting Date may be less than thirty (30) days after and may be
before receipt of the written explanation described in the preceding paragraph
provided that:

         (e)   the Plan Administrator clearly informs the Participant and the
               Participant's Spouse that they have a right to a period of at
               least thirty (30) days after receiving the notice to consider the
               decision of whether to waive the Qualified Joint and Survivor
               Annuity and elect (with spousal consent) a form of distribution
               other than a Qualified Joint and Survivor Annuity; and

         (f)   the Participant 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 to the seven
               (7) day period that begins the day after the explanation of the
               Qualified Joint and Survivor Annuity is provided to the
               Participant.

8.6      NOTICE REQUIREMENTS FOR QUALIFIED PRE-RETIREMENT SURVIVOR ANNUITY
In the case of a Qualified Pre-Retirement Survivor Annuity as described in
paragraph 8.3, the Plan Administrator shall provide each Participant within the
applicable period for such Participant a written explanation of the Qualified
Pre-Retirement Survivor Annuity in such terms and in such manner as would be
comparable to the explanation provided for meeting the requirements of paragraph
8.5 applicable to a Qualified Joint and Survivor Annuity. The applicable period
for a Participant is whichever of the following periods ends at the latest date:

         (a)   the period beginning with the first day of the Plan Year in which
               the Participant attains age thirty-two (32) and ending with the
               close of the Plan Year preceding the Plan Year in which the
               Participant attains age thirty-five (35),

         (b)   a reasonable period ending after the individual becomes a
               Participant, or

         (c)   a reasonable period ending after this article first applies to
               the Participant.

         (d)   Notwithstanding the foregoing, notice must be provided within a
               reasonable period ending after separation from Service in the
               case of a Participant who separates from Service before attaining
               age thirty-five (35). If such a Participant subsequently returns
               to employment with the Employer, the applicable period for such
               Participant shall be redetermined.

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For purposes of applying the preceding paragraph, a reasonable period ending
after the events described in (b) and (c) is the end of the two (2) year period
beginning one (1) year prior to the date the applicable event occurs, and ending
one (1) year after that date. In the case of a Participant who separates form
Service before the Plan Year in which age thirty-five (35) is attained, notice
shall be provided within the two (2) year period beginning one (1) year prior to
separation and ending one (1) year after separation.

8.7      SPECIAL SAFE HARBOR EXCEPTION FOR CERTAIN PROFIT-SHARING OR 401(k)
         PLANS
This paragraph shall apply to a Participant in a profit-sharing or 401(k) plan,
and to any distribution, made on or after the first day of the first Plan Year
beginning after 1988, from or under a separate account attributable solely to
Qualified Voluntary Contributions, as maintained on behalf of a Participant in a
money purchase pension plan or target benefit plan, if the following conditions
are satisfied:

         (a)   the Participant does not elect payments in the form of a life
               annuity, and

         (b)   on the death of a Participant, the Participant's Vested Account
               Balance will be paid to the Participant's Surviving Spouse, but
               if there is no surviving Spouse, or if the Surviving Spouse has
               consented to, in a manner conforming to a Qualified Election,
               then to the Participant's Beneficiary.

         (c)   The surviving Spouse may elect to have distribution of the Vested
               Account Balance commence within the ninety (90) day period
               following the date of the Participant's death. The account
               balance shall be adjusted for gains or losses occurring after the
               Participant's death in accordance with the provisions of the Plan
               governing the adjustment of account balances for other types of
               distributions.

         (d)   If a Plan is otherwise exempt from the Qualified Joint and
               Survivor Annuity requirements, the Qualified Joint and Survivor
               Annuity requirements are not triggered unless the Participant in
               the Plan actually elects a life annuity as a distribution option.

         (e)   These safe harbor rules shall not be applicable to a Participant
               in a profit-sharing or 401(k) plan if the Plan is the recipient
               of a merger of assets from a plan which was subject to the
               survivor annuity requirements of Code Sections 401(a)(11) and
               417, and would therefore have a Qualified Joint and Survivor
               Annuity as its normal form of benefit, unless separate accounts
               or separate accounting was monitored for the assets of the merged
               plan.

         (f)   Money purchase and target benefit plans are required to include
               the Qualified Joint and Survivor Annuity option. These Plans may
               eliminate any periodic payment options that are not required by
               the Qualified Joint and Survivor Annuity rules such as
               installment payments.

         (g)   The Participant may waive the spousal death benefit described in
               this paragraph at any time provided that no such waiver shall be
               effective unless it satisfies the conditions (described in
               paragraph 8.4) that would apply to the Participant's waiver of
               the Qualified Pre-Retirement Survivor Annuity.

         (h)   Profit Sharing Plans satisfying all of the requirements of this
               paragraph for a Participant such that the Plan is not required to
               provide a Qualified Joint and Survivor Annuity for the
               Participant, but that do provide such annuity (even if the
               annuity is the normal form), may replace the Qualified Joint and
               Survivor Annuity with payment in a single-sum distribution form
               that is otherwise identical to such annuity in accordance with
               the requirements under the Regulations Section 1.411(d)-4.

         (i)   If this paragraph 8.7 is operative, then all other provisions of
               this Article VIII other than paragraph 8.8 are inoperative.

8.8      TRANSITIONAL JOINT AND SURVIVOR ANNUITY RULES
Special transitional rules apply to Participants who were not receiving benefits
on August 23, 1984.

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         (a)   Any living Participant not receiving benefits on August 23, 1984,
               who would otherwise not receive the benefits prescribed by the
               previous paragraphs of this Article, must be given the
               opportunity to elect to have the prior paragraphs of this Article
               apply if such Participant is credited with at least one (1) Hour
               of Service under this Plan or a predecessor Plan in a Plan Year
               beginning on or after January 1, 1976, and such Participant had
               at least ten (10) Years of Service for vesting purposes when he
               or she separated from Service.

         (b)   Any living Participant not receiving benefits on August 23, 1984,
               who was credited with at least one (1) 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 have his or her benefits paid in accordance with
               paragraph 8.9.

         (c)   The respective opportunities to elect [as described in (a) and
               (b) above] must be afforded to the appropriate Participants
               during the period commencing on August 23, 1984, and ending on
               the date benefits would otherwise commence to said Participants.

8.9      AUTOMATIC JOINT AND SURVIVOR ANNUITY AND EARLY SURVIVOR ANNUITY
Any Participant who has elected pursuant to paragraph 8.8(b) and any Participant
who does not elect under paragraph 8.8(a) or who meets the requirements of
paragraph 8.8(a), except that such Participant does not have at least ten (10)
years of vesting Service when he or she separates from Service, shall have his
or her benefits distributed in accordance with all of the following requirements
if benefits would have been payable in the form of a life annuity in accordance
with all of the following requirements:

         (a)   If benefits in the form of a life annuity become payable to a
               married Participant who:

               (1)   begins to receive payments under the Plan on or after
                     Normal Retirement Age, or

               (2)   dies on or after Normal Retirement Age while still working
                     for the Employer, or

               (3)   begins to receive payments on or after the Qualified Early
                     Retirement Age, or

               (4)   separates from Service on or after attaining Normal
                     Retirement Age (or the 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, such benefits
                     will be received under this Plan in the form of a Qualified
                     Joint and Survivor Annuity, unless the Participant has
                     elected otherwise during the Election Period. The Election
                     Period must begin at least six (6) months before the
                     Participant attains Qualified Early Retirement Age and end
                     not more than ninety (90) days before the commencement of
                     benefits. Any election will be in writing and may be
                     changed by the Participant at any time.

         (b)   A Participant who is employed after attaining the Qualified Early
               Retirement Age will be given the opportunity to elect, during the
               Election Period, to have a survivor annuity payable on death. If
               the Participant elects the 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 Participant had retired on the day before his or her
               death. Any election under this provision will be in writing and
               may be changed by the Participant at any time. The Election
               Period begins on the later of:

               (1)   the ninetieth day before the Participant attains the
                     Qualified Early Retirement Age, or

               (2)   the date on which participation begins, and ends on the
                     date the Participant terminates employment.

For purposes of this paragraph 8.9, Qualified Early Retirement Age is defined at
paragraph 1.80 herein.

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8.10     ANNUITY CONTRACTS
Any annuity contract distributed under this Plan must be nontransferable. The
terms of any annuity contract purchased and distributed by the Plan to a
Participant or Spouse shall comply with the requirements of this Plan.

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                                   ARTICLE IX

                                     VESTING

9.1      EMPLOYEE CONTRIBUTIONS
A Participant shall always have a 100% vested and nonforfeitable interest in his
or her Elective Deferrals, Voluntary After-tax Contributions, Qualified
Voluntary Contributions, Required After-tax Contributions, Qualified
Non-Elective Contributions, Safe Harbor Matching Contributions, Safe Harbor
Non-Elective Contributions, SIMPLE 401(k), Qualified Matching Contributions,
Rollover and Transfer Contributions plus the earnings thereon. No forfeiture of
Employer contributions (including any minimum contributions made under paragraph
15.2) will occur solely as a result of a Participant's withdrawal of any
Employee contributions.

9.2      EMPLOYER CONTRIBUTIONS
A Participant shall acquire a vested and nonforfeitable interest in his or her
account attributable to Employer contributions in accordance with the schedule
selected in the Adoption Agreement, provided that if a Participant is not
already fully vested, he or she shall become so upon attaining Normal Retirement
Age, Early Retirement Age, on death prior to normal retirement (provided the
Participant has not terminated employment prior to death), on retirement due to
Disability, or on termination of the Plan. Any contributions made on behalf of a
Participant with a Disability within the meaning of Code Section 22(e)(3) at the
election of the Employer must be fully vested when made.

9.3      VESTING OF EMPLOYER CONTRIBUTIONS IN A SIMPLE 401(k) PLAN
A Participant shall have a 100% vested and nonforfeitable interest in his or her
account attributable to any Employer contributions made under a SIMPLE 401(k)
Plan.

9.4      COMPUTATION PERIOD
A period used for determining Years of Service and Breaks in Service used in
calculating the vesting of a Participant. A Year of Service means any twelve
(12) consecutive month vesting computation period as elected in the Adoption
Agreement during which an Employee completes the number of Hours of Service [not
to exceed one-thousand (1,000)] as specified in the Adoption Agreement. If the
Plan utilizes the Elapsed Time method of crediting Service, a vesting
computation period for which the Employee receives credit for a Year of Service
will be determined under the Service crediting rules of paragraph 1.117.

9.5      REQUALIFICATION PRIOR TO FIVE CONSECUTIVE ONE-YEAR BREAKS IN SERVICE
Subject to Article VI, the account balance of a Participant who is re-employed
prior to incurring five (5) consecutive one (1) year Breaks in Service or
Periods of Severance shall consist of any undistributed amount in his or her
account as of the date of re-employment plus any future contributions added to
such account plus the investment earnings on the account. The Vested Account
Balance of such Participant shall be determined by multiplying the Participant's
account balance (adjusted to include any distribution or redeposit made under
paragraph 6.3) by such Participant's vested percentage. All Service of the
Participant, both prior to and following the break, shall be counted when
computing the Participant's vested percentage.

9.6      REQUALIFICATION AFTER FIVE CONSECUTIVE ONE-YEAR BREAKS IN SERVICE
Subject to Article VI, if a Participant was not fully vested prior to
termination of employment and is re-employed after incurring five (5)
consecutive one (1) year Breaks in Service or Periods of Severance, a new
account shall be established for such Participant to separate his or her
deferred vested and nonforfeitable account, if any, from the account to which
new allocations will be made. The Participant's deferred account to the extent
remaining shall be fully vested and shall continue to share in earnings and
losses of the Trust. When computing the Participant's vested portion of the new
account, all pre-break and post-break Service shall be counted. However,
notwithstanding this provision, no such former Participant who has had five (5)
consecutive one (1) year Breaks in Service or Periods of Severance shall acquire
a larger vested and nonforfeitable interest in his or her prior account balance
as a result of requalification hereunder.

9.7      CALCULATING VESTED INTEREST
A Participant's vested and nonforfeitable interest, as determined by the Plan
Administrator shall be calculated by multiplying the fair market value of his or
her account attributable to Employer contributions on the Valuation Date
concurrent with or preceding distribution by the decimal equivalent of the
vested percentage as of his or her termination date. The amount attributable to
Employer contributions for purposes of the calculation includes

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amounts previously paid out pursuant to paragraph 6.3 and not repaid. The
Participant's vested and nonforfeitable interest, once calculated above, shall
be reduced to reflect those amounts previously paid out to the Participant and
not repaid by the Participant. The Participant's vested and nonforfeitable
interest so determined shall continue to share in the investment earnings and
any increase or decrease in the fair market value of the Trust up to the
Valuation Date preceding or coinciding with payment.

9.8      FORFEITURES
Any balance in the account of a Participant who has separated from Service to
which he or she is not entitled under the foregoing provisions, shall be
forfeited and applied as provided in the Adoption Agreement, or in accordance
with a uniform and nondiscriminatory policy established by the Plan
Administrator. The reallocation or other disposition of a nonvested benefit may
only occur if the Participant has received payment of his or her entire vested
benefit from the Plan, if the Participant has incurred five (5) consecutive one
(1) year Breaks in Service or a deemed cash-out has occurred. A Participant who
is zero (0) percent vested will have a deemed cash-out distribution on the date
of the Participant's Separation from Service and will not be entitled to an
allocation of any forfeitures (if reallocated) of any portion of his account
balance or of any other Participant who has terminated Service in the same or
prior Plan Year. While awaiting reallocation or other disposition, the Plan
Administrator or his designate, if applicable, shall have the right to leave the
nonvested benefit in the Participant's account or may transfer the nonvested
benefit to a forfeiture suspense account. Amounts held in a forfeiture suspense
account may share in any increase or decrease in fair market value of the assets
of the Trust in accordance with Article V of the Plan. Such determination shall
be made by the Plan Administrator or his designate, if applicable. If a
Participant's account balance is forfeited prior to five consecutive one-year
Breaks in Service, the amount necessary to restore the account balance to a
Participant will be obtained from one of the following sources; current Plan
Year's forfeitures, an additional Employer contribution, or earnings on
investments for the applicable Plan Year, as determined by the Plan
Administrator. For purposes of this paragraph, if the value of a Participant's
Vested Account Balance is zero, the Participant shall be deemed to have received
a distribution of such Vested Account Balance. A Highly Compensated Employee's
Matching Contributions may be forfeited, even if vested, if the contributions to
which they relate are Excess Deferrals, Excess Contributions or Excess Aggregate
Contributions. Benefits with respect to Participants who cannot be located as
provided at paragraph 7.15 hereof will be treated in the same manner as a
forfeiture.

9.9      AMENDMENT OF VESTING SCHEDULE
No amendment to the Plan shall have the effect of decreasing a Participant's
Vested Account Balance determined without regard to such amendment as of the
later of the date such amendment is adopted or the date it becomes effective.
Further, if the vesting schedule of the Plan is amended, or the Plan is amended
in any way that directly or indirectly affects the computation of any
Participant's nonforfeitable percentage or if the Plan is deemed amended by an
automatic change to or from a Top-Heavy vesting schedule, each Participant with
at least three (3) Years of Service with the Employer may elect, during the
election period defined herein, to have his or her nonforfeitable percentage
computed under the Plan without regard to such amendment. For Participants who
do not have at least one (1) Hour of Service in any Plan Year beginning after
1988, the preceding sentence shall be applied by substituting "five (5) Years of
Service" for "three (3) Years of Service" where such language appears. The
period during which the election may be made shall commence with the date the
amendment is adopted and shall end on the later of:

         (a)   sixty (60) days after the amendment is adopted,

         (b)   sixty (60) days after the amendment becomes effective, or

         (c)   sixty (60) days after the Participant is issued written notice of
               the amendment by the Employer or the Trustee.

If the Trustee notifies the Participants involved, the Plan may be charged for
the costs thereof.

No amendment to the Plan shall be effective to the extent that it has the effect
of decreasing a Participant's accrued benefit. Notwithstanding the preceding
sentence, a Participant's account balance may be reduced to the extent permitted
under Code Section 412(c)(8) relating to financial hardships. For purposes of
this paragraph, a Plan

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amendment which has the effect of decreasing a Participant's account balance
with respect to benefits attributable to Service before the amendment, shall be
treated as reducing an accrued benefit.

Furthermore, if the vesting schedule of a Plan is amended, in the case of an
Employee who is a Participant 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 Employer-derived accrued benefit
will not be less than the 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. The preceding sentence shall not apply to a Plan amendment that
eliminates or restricts the ability of a Participant to receive payment of his
or her account balance under a particular form of benefit if the amendment
satisfies the conditions in (d) or (e) below:

         (d)   The amendment provides a single sum distribution form that is
               otherwise identical to the optional form of benefit restricted.
               For purposes of this condition, 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
               Participant) except with respect to the timing of payments after
               commencement.

         (e)   The amendment is not effective unless it provides that the
               amendment shall not apply to any distribution with an Annuity
               Starting Date earlier than the earlier of (i) the ninetieth
               (90th) day after the date the Participant 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.

9.10     SERVICE WITH CONTROLLED GROUPS
All Years of Service with all members of a controlled group of corporations [as
defined in Code Section 414(b) as modified by Code Section 415(h)], all commonly
controlled trades or businesses [as defined in Code Section 414(c) as modified
by Code Section 415(h)], or members of an affiliated service group [as defined
in Code Section 414(m)] of which the Employer is a part, and any other entity
required to be aggregated with the Employer pursuant to Regulations under Code
Section 414(o), shall be considered for purposes of determining a Participant's
nonforfeitable percentage.

9.11     COMPLIANCE WITH UNIFORMED SERVICES EMPLOYMENT AND REEMPLOYMENT RIGHTS
         ACT OF 1994
Notwithstanding any provision of this Plan to the contrary, Years of Service for
vesting will be credited to Participants with respect to periods of qualified
military service as provided in Code Section 414(u).

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                                    ARTICLE X

                           LIMITATIONS ON ALLOCATIONS

10.1     PARTICIPATION IN THIS PLAN ONLY
If the Participant does not participate in and has never participated in another
Qualified Plan, a Welfare Benefit Fund, individual medical account as defined in
Code Section 415(l)(2), or a Simplified Employee Pension Plan maintained by the
adopting Employer, which provides an Annual Addition, the amount of Annual
Additions which may be credited to the Participant's account for any Limitation
Year will 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 Participant's account would cause
the Annual Additions for the Limitation Year to exceed the Maximum Permissible
Amount, the amount contributed or allocated will be reduced so that the Annual
Additions for the Limitation Year will equal the Maximum Permissible Amount.
Prior to determining the Participant's actual Compensation for the Limitation
Year, the Employer may determine the Maximum Permissible Amount for a
Participant on the basis of a reasonable estimate of the Participant's
Compensation for the Limitation Year, uniformly determined for all Participants
similarly situated. 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 Participant's actual Compensation for the
Limitation Year.

10.2     DISPOSITION OF EXCESS ANNUAL ADDITIONS
If there is an Excess Annual Addition due to an error in estimating a
Participant's Compensation for a Limitation Year under paragraph 10.1, an error
in estimating the amount of Elective Deferrals of the Participant, or as a
result of the allocation of forfeitures, the excess will be distributed to the
affected Participant in the order which follows:

         (a)   Any Voluntary or Required After-tax Contributions plus the
               investment earnings thereon, to the extent they would reduce the
               excess, shall be returned to the Participant.

         (b)   Simultaneously, with the return of any Voluntary or Required
               After-tax Contributions (plus attributable earnings), any
               associated Employer Matching Contribution(s) plus the investment
               earnings thereon that relate to the returned Voluntary or
               Required After-tax Contributions, to the extent they would reduce
               the excess, will be held either unallocated in a suspense account
               or forfeited in accordance with the "spillover method" as elected
               in the Adoption Agreement.

         (c)   Elective Deferrals plus the investment earnings thereon shall be
               returned to the Participant to the extent they would reduce the
               excess.

         (d)   Simultaneously with the return of the Elective Deferrals (plus
               attributable earnings), any associated Employer Matching
               Contribution(s) plus the investment earnings thereon that relate
               to the returned Elective Deferrals, to the extent they would
               reduce the excess, will be either held unallocated in a suspense
               account or forfeited in accordance with the "spillover method" as
               elected in the Adoption Agreement.

         (e)   If, after the application of subparagraphs (a) through (d), an
               excess still exists, the excess will be held either unallocated
               in a suspense account or forfeited in accordance with the
               "spillover method" as elected in the Adoption Agreement.

         (f)   When the suspense account method is used, and the Participant is
               not covered by the Plan at the end of the Limitation Year, the
               Plan Administrator will apply the suspense account to reduce
               future Employer contributions for all remaining Participants in
               the next Limitation Year, and each succeeding Limitation Year
               until the Excess Annual Addition is eliminated. If a suspense
               account is in existence at any time during a Limitation Year, all
               amounts in the suspense account must be allocated to Participant
               accounts before any Employer contributions or any Employee
               contributions may be made to the Plan for that Limitation Year.
               If a suspense account is in existence at any time during a
               Limitation Year pursuant to this paragraph, it will not
               participate in the allocation of investment gains or losses.

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10.3     PARTICIPATION IN MULTIPLE DEFINED CONTRIBUTION PLANS
The Annual Additions which may be credited to a Participant's account under this
Plan for any Limitation Year will not exceed the Maximum Permissible Amount.
With respect to this Plan, the Maximum Permissible Amount is reduced by the
Annual Additions credited to a Participant's account under any other qualified
Master or Prototype Defined Contribution plans, Welfare Benefit funds,
individual medical accounts as defined in Code Section 415(l)(2), and Simplified
Employee Pension Plans maintained by the Employer, which provide an Annual
Addition for the same Limitation Year. If the Annual Additions with respect to
the Participant under other Defined Contribution Plans, Welfare Benefit funds,
individual medical accounts and Simplified Employee Pension Plans maintained by
the Employer are less than the Maximum Permissible Amount and the Employer
contribution that would otherwise be contributed or allocated to the
Participant's account under this Plan would cause the Annual Additions for the
Limitation Year to exceed this limitation, the amount contributed or allocated
under this Plan 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 Participant under such other
Defined Contribution Plans and Welfare Benefit funds in the aggregate are equal
to or greater than the Maximum Permissible Amount, no amount will be contributed
or allocated to the Participant's account under this Plan for the Limitation
Year. Prior to determining the Participant's actual Compensation for the
Limitation Year, the Employer may determine the Maximum Permissible Amount for a
Participant in the manner described in paragraph 10.1. As soon as
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 Participant's actual Compensation for the Limitation Year. If the
Participant 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 Participant's account under this Plan for
any Limitation Year will be limited in accordance with this paragraph as though
the other plan were a Master or Prototype Plan unless the Employer specifies
other limitations in the Adoption Agreement.

10.4     DISPOSITION OF EXCESS ANNUAL ADDITIONS UNDER TWO PLANS
If a Participant's Annual Additions under this Plan and such other plans as
described in the preceding paragraph would result in an Excess Annual Additions
for a Limitation Year due to an error in estimating a Participant's Compensation
for a Limitation Year under paragraph 10.3 or as a result of forfeitures, the
Excess Annual Additions will be deemed to consist of the Annual Additions last
allocated except that Annual Additions attributable to a Simplified Employee
Pension Plan will be deemed to have been allocated first and then Annual
Additions to a Welfare Benefit Fund or individual medical account as defined in
Code Section 415(l)(2) will be deemed to have been allocated next regardless of
the actual Allocation Date. If an Excess Annual Addition was allocated to a
Participant on a Valuation or Allocation Date of this Plan which coincides with
a valuation or allocation date of another plan, the Excess Annual Additions
attributed to this Plan will be the product of:

         (a)   the total Excess Annual Additions allocated as of such date,
               times

         (b)   the ratio of:

               (1)   the Annual Additions allocated to the Participant for the
                     Limitation Year as of such date under this Plan, to

               (2)   the total Annual Additions allocated to the Participant for
                     the Limitation Year as of such date under this and all the
                     other qualified Master or Prototype Defined Contribution
                     Plans.

Any Excess Annual Additions attributed to this Plan will be disposed of in the
manner described in paragraph 10.2.

10.5     PARTICIPATION IN THIS PLAN AND A DEFINED BENEFIT PLAN
If the Employer maintains, or at any time maintained, a qualified Defined
Benefit Plan (other than Paired Plan #02001 or #02002) covering any Participant
in this Plan, the sum of the Participant's Defined Benefit Plan Fraction and
Defined Contribution Plan Fraction will not exceed 1.0 in any Limitation Year.
For any Plan Year during which the Plan is Top-Heavy, the Defined Benefit and
Defined Contribution Plan Fractions shall be calculated in accordance with Code
Section 416(h). The Annual Additions which may be credited to the Participant's
account under this Plan for any Limitation Year will be limited in accordance
with the Adoption Agreement. This paragraph does not apply for Limitation Years
beginning on or after January 1, 2000.

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                                   ARTICLE XI

                           ANTIDISCRIMINATION TESTING

11.1     GENERAL TESTING REQUIREMENTS
With respect to each Plan Year, an Employer's Plan which offers a Code Section
401(k) cash or deferred arrangement and any contributions made thereunder must
satisfy the Average Deferral Percentage Test ("ADP Test") and, if applicable,
the Average Contribution Percentage Test ("ACP Test"). Under each of these
tests, the Average Deferral Percentage (ADP) and the Average Contribution
Percentage (ACP) for Highly Compensated Employees may not exceed the ADP and ACP
for Non-Highly Compensated Employees by more than the amount permitted by
application of the basic limit or the alternative limit. These limits are
described at paragraphs 11.2 and 11.6 herein. If the ADP or ACP for Highly
Compensated Employees exceeds the basic limit or the alternative limit, the
applicable average for Highly Compensated Employees either must be reduced to
the maximum permitted under the most liberal limit or the average of the
Non-Highly Compensated Employees is increased.

The reduction in the average is determined in accordance with paragraph 11.4
herein. In lieu of reducing the applicable average for the Highly Compensated
Employees, the Employer may elect to make an additional Qualified Non-Elective
Contribution (QNEC) and/or a Qualified Matching Contribution (QMAC) for
Non-Highly Compensated Employees to increase their Average Deferral Percentage
and/or Average Contribution Percentage to the point where the Plan satisfies the
ADP and/or the ACP Test. These qualified contributions are described at
paragraph 11.5 herein.

If the Plan can only satisfy the ADP Test and the ACP Test by application of the
alternative limit, the Plan must apply the multiple use test as described at
paragraph 11.7(b) hereof. If the Plan fails to satisfy the multiple use test,
the Employer must either make correcting distributions to affected Highly
Compensated Employees or make QNEC and/or QMAC contributions for Non-Highly
Compensated Employees to the point where the Plan satisfies the multiple use
test.

11.2     ADP TESTING LIMITATIONS

         (a)   PRIOR YEAR TESTING - If elected by the Employer in the Adoption
               Agreement, the ADP for a Plan Year for Participants who are
               Highly Compensated Employees for each Plan Year and the Prior
               Plan Year's ADP for Participants who were Non-Highly Compensated
               Employees for the Prior Plan Year must satisfy the basic limit
               set forth in (1) or the alternative limit set forth at (2):

               (1)   The ADP for the Plan Year for Participants who are Highly
                     Compensated Employees for the Plan Year shall not exceed
                     the Prior Plan Year's ADP for Participants who were
                     Non-Highly Compensated Employees for the Prior Plan Year
                     multiplied by 1.25; or

               (2)   The ADP for a Plan Year for Participants who are Highly
                     Compensated Employees for the Plan Year shall not exceed
                     the Prior Year's ADP for Participants who were Non-Highly
                     Compensated Employees for the Prior Plan Year multiplied by
                     2.0, provided that the ADP for Participants who are Highly
                     Compensated Employees does not exceed the ADP for
                     Participants who were Non-Highly Compensated Employees in
                     the Prior Plan Year by more than two (2) percentage points.

         (b)   For the first Plan Year of a Plan, where the Plan permits a
               Participant to make Elective Deferrals and the Plan is not a
               successor Plan, for purposes of the foregoing limits, the Prior
               Plan Year's Non-Highly Compensated Employees' ADP shall be 3%,
               unless the Employer has elected in the Adoption Agreement to use
               the current Plan Year's ADP for these Participants.

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         (c)   CURRENT YEAR TESTING - If no election is made by the Employer in
               the Adoption Agreement, the ADP limits in (1) and (2), above,
               will be applied by comparing the current Plan Year's ADP for
               Participants who are Highly Compensated Employees with the
               current Plan Year's ADP for Participants who are Non-Highly
               Compensated Employees. This election can only be changed if the
               Plan meets the requirements for changing to Prior Plan Year
               testing set forth in IRS Notice 98-1 (or superseding guidance).

11.3     SPECIAL RULES RELATING TO APPLICATION OF THE ADP TEST

         (a)   A Participant is a Highly Compensated Employee for a particular
               Plan Year if he or she meets the definition of a Highly
               Compensated Employee in effect for that Plan Year. Similarly, a
               Participant is a Non-Highly Compensated Employee for a particular
               Plan Year if he or she does not meet the definition of a Highly
               Compensated Employee in effect for that Plan Year.

         (b)   The Actual Deferral Percentage for any Participant who is a
               Highly Compensated Employee for the Plan Year and who is eligible
               to have Elective Deferrals (and Qualified Non-Elective
               Contributions or Qualified Matching Contributions, or both, if
               treated as Elective Deferrals for purposes of the ADP Test)
               allocated to his or her accounts under two (2) or more
               arrangements described in Code Section 401(k), that are
               maintained by the Employer, shall be determined as if such
               Elective Deferrals (and, if applicable, such Qualified
               Non-Elective Contributions or Qualified Matching Contributions,
               or both) were made under a single arrangement. If a Highly
               Compensated Employee participates in two (2) 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. Notwithstanding
               the foregoing, certain plans shall be treated as separate if
               mandatorily disaggregated under Regulations issued under Code
               Section 401(k).

         (c)   In the event that this Plan satisfies the requirements of Code
               Sections 401(k), 401(a)(4), or 410(b) only if aggregated with one
               (1) or more other plans, or if one (1) 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 Actual Deferral Percentage of Participants as if all such
               plans were a single plan. Any adjustments to the Non-Highly
               Compensated Employee ADP for the Prior Plan Year will be made in
               accordance with IRS Notice 98-1 and any superseding guidance,
               unless the Employer has elected in the Adoption Agreement 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 ADP testing method.

         (d)   The Employer shall maintain records sufficient to demonstrate
               satisfaction of the ADP Test and the amount of Qualified
               Non-Elective Contributions or Qualified Matching Contributions,
               or both, used in such test.

         (e)   For purposes of the ADP Test, Elective Deferrals, Qualified
               Non-Elective Contributions and Qualified Matching Contributions
               must be made before the end of the twelve (12) month period
               immediately following the Plan Year to which the contributions
               relate.

11.4     CALCULATION AND DISTRIBUTION OF EXCESS CONTRIBUTIONS AND EXCESS
         AGGREGATE CONTRIBUTIONS

         (a)   REDUCING THE AVERAGE FOR HIGHLY COMPENSATED EMPLOYEES - If
               necessary, the ADP and/or ACP for Highly Compensated Employees
               must be reduced to the maximum allowed by the applicable limit at
               paragraph 11.2 and 11.6. The average is reduced on a step-by-step
               leveling basis beginning by reducing the Actual Deferral
               Percentage or the Actual Contribution Percentage for the Highly
               Compensated Employee with the highest percentage until the
               average is reduced to the maximum allowed or until the Actual
               Deferral Percentage or Actual Contribution Percentage for such
               Highly Compensated Employee is lowered to that of the Highly
               Compensated Employee with the next highest percentage. This
               process continues until the ADP and/or the ACP is lowered to the
               maximum allowed for the Plan Year. The excess dollar amount
               attributable to each affected

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               Highly Compensated Employee is then totaled for purposes of
               correcting distributions determined at paragraph (b) below.

         (b)   CORRECTING DISTRIBUTIONS TO HIGHLY COMPENSATED EMPLOYEES - The
               total amount to be distributed as determined under paragraph (a)
               is allocated to Highly Compensated Employees on the basis of the
               dollar amount included for such Employee in the numerator of the
               Actual Deferral Percentage or the Actual Contribution Percentage,
               as applicable. The distribution for each affected Highly
               Compensated Employee is determined on a leveling basis similar to
               that described at paragraph (a) except that the process is based
               on dollars rather than percentages. Excess Contributions and
               Excess Aggregate Contributions are allocated to the Highly
               Compensated Employees with the largest amount of Employer
               contributions taken into account in calculating the ADP or ACP
               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 the Excess Contributions and Excess Aggregate Contributions
               have been allocated. For purposes of the preceding sentence, the
               "largest amount" is determined after distribution of any Excess
               Contribution and Excess Aggregate Contributions. After correcting
               distributions are allocated, it is not necessary to recompute the
               Highly Compensated Employee averages to determine if they satisfy
               the ADP Test and/or the ACP Test. Distributions of Excess
               Contributions and Excess Aggregate Contributions are to be made
               in accordance with paragraphs 7.12 and 7.13 hereof.

11.5     QUALIFIED NON-ELECTIVE AND/OR MATCHING CONTRIBUTIONS
The Employer may make a Qualified Non-Elective Contribution (QNEC) or Qualified
Matching Contribution (QMAC) for Non-Highly Compensated Employees (whether or
not so designated in the Adoption Agreement) to increase the Average Deferral
Percentage and/or Average Contribution Percentage to the point where the Plan
passes the ADP Test and/or the ACP Test. The following rules apply with respect
to such contributions:

         (a)   A QNEC or QMAC used in the ADP Test may not also be included in
               the ACP Test.

         (b)   If testing is done on the basis of current Plan Year data, QNECs
               and/or QMACs must be made and credited to Participant accounts
               not later than the last day of the twelve (12) consecutive month
               period following the end of the Plan Year being tested.

         (c)   If testing is done on the basis of Prior Plan Year data for
               Non-Highly Compensated Employees, QNECs and/or QMACs for such
               Employees must be contributed not later than the last day of the
               Plan Year being tested.

         (d)   If the Employer makes Non-Elective Contributions which are not
               designated as Qualified Non-Elective Contributions at the time of
               the contribution to the Plan, the Plan Administrator may
               redesignate such contributions as Qualified Non-Elective
               Contributions if the contributions otherwise satisfy the
               requirements of a Qualified Non-Elective Contribution.

         (e)   The Employer's contribution will be allocated to a group of
               Non-Highly Compensated Participants designated by the Plan
               Administrator. The allocation will be the lesser of the amount
               required to pass the ADP/ACP Test, or the maximum permitted under
               Code Section 415.

11.6     ACP TESTING LIMITATIONS
Employee contributions and Matching Contributions must meet the
nondiscrimination requirements of Code Section 401(a)(4) and the Average
Contribution Percentage (hereinafter ACP) Test of Code Section 401(m). If
Employee contributions (including any Elective Deferrals recharacterized as
Voluntary After-tax Contributions) or Matching Contributions are made in
connection with a cash or deferred arrangement, the ACP Test is in addition to
the ADP Test under Code Section 401(k). Qualified Matching Contributions and
Qualified Non-Elective Contributions used to satisfy the ADP test may not be
used to satisfy the ACP test.

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         (a)   PRIOR YEAR TESTING - If elected by the Employer in the Adoption
               Agreement, the ACP for a Plan Year for eligible Participants who
               are Highly Compensated Employees for each Plan Year and the prior
               Plan Year's ACP for eligible Participants who were Non-Highly
               Compensated Employees for the Prior Plan Year must satisfy one of
               the following tests:

               (1)   The ACP for a Plan Year for Participants who are Highly
                     Compensated Employees for the Plan Year shall not exceed
                     the prior Plan Year's ACP for eligible Participants who
                     were Non-Highly Compensated Employees for the Prior Plan
                     Year multiplied by 1.25; or

               (2)   The ACP for a Plan Year for Participants who are Highly
                     Compensated Employees for the Plan Year shall not exceed
                     the prior year's ACP for eligible Participants who were
                     Non-Highly Compensated Employees for the Prior Plan Year
                     multiplied by 2.0, provided that the ACP for eligible
                     Participants who are Highly Compensated Employees does not
                     exceed the ACP for eligible Participants who were
                     Non-Highly Compensated Employees in the Prior Plan Year by
                     more than two (2) percentage points.

         (b)   For the first Plan Year of a Plan, where this Plan permits any
               eligible Participant to make Employee contributions, provides for
               Matching Contributions, or both, and the Plan is not a successor
               Plan, for purposes of the foregoing limits, the Prior Plan Year's
               Non-Highly Compensated Employees' ACP shall be 3% unless the
               Employer has elected in the Adoption Agreement to use the current
               Plan Year's ACP for these Participants.

         (c)   CURRENT YEAR TESTING - If no election is made by the Employer in
               the Adoption Agreement, the ACP limits in (1) and (2), above,
               will be applied by comparing the current Plan Year's ACP for
               eligible Participants who are Highly Compensated Employees for
               the Plan Year with the current Plan Year's ACP for eligible
               Participants who are Non-Highly Compensated Employees. This
               election can only be changed if the Plan meets the requirements
               for changing to Prior Plan Year testing set forth in IRS Notice
               98-1 (or superseding guidance).

11.7     SPECIAL RULES RELATING TO THE APPLICATION OF THE ACP TEST

         (a)   A Participant is a Highly Compensated Employee for a particular
               Plan Year if he or she meets the definition of a Highly
               Compensated Employee in effect for that Plan Year. Similarly, a
               Participant is a Non-Highly Compensated Employee for a particular
               Plan Year if he or she does not meet the definition of a Highly
               Compensated Employee in effect for that Plan Year.

         (b)   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 the Employer 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 ADP or ACP of those
               Highly Compensated Employees who also participate in a cash or
               deferred arrangement will be reduced in accordance with paragraph
               11.4 so that the limit is not exceeded. The amount by which each
               Highly Compensated Employee's Contribution Percentage Amounts 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 and ACP tests and
               are deemed to be the maximum permitted under such tests for the
               Plan Year. Multiple use of the aggregate limit does not occur if
               either the ADP and ACP of the Highly Compensated Employees does
               not exceed 1.25 multiplied by the ADP and ACP of the Non-Highly
               Compensated Employees.

         (c)   For purposes of this paragraph, the Actual Contribution
               Percentage for any Participant who is a Highly Compensated
               Employee and who is eligible to have Contribution Percentage
               Amounts allocated to his or her account under two (2) or more
               plans described in Code Section 401(a) or arrangements described
               in Code Section 401(k) that are maintained by the Employer, shall
               be determined as if the total of such Contribution Percentage
               Amounts were made under a single plan. If a Highly Compensated
               Employee participates in two (2) or more cash or deferred
               arrangements that have different Plan Years, all cash or deferred
               arrangements ending with or

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               within the same calendar year shall be treated as a single
               arrangement. Notwithstanding the foregoing, certain plans shall
               be treated as separate if mandatory disaggregation under the
               Regulations issued under Code Section 410(b) apply.

         (d)   In the event that this Plan satisfies the requirements of Code
               Sections 401(a)(4), 401(m), or 410(b) only if aggregated with one
               (1) or more other plans, or if one (1) 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 Actual Contribution Percentage of Eligible Participants as if
               all such plans were a single plan. Any adjustments to the
               Non-Highly Compensated Employee ACP for the Prior Plan Year will
               be made in accordance with IRS Notice 98-1 and any superseding
               guidance, unless the Employer has elected in the Adoption
               Agreement to use the Current Year testing method. Plans may be
               aggregated in order to satisfy Code Section 401(m) only if the
               aggregated plans have the same Plan Year and use the same ACP
               testing method.

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

         (f)   The determination and treatment of the Actual Contribution
               Percentage of any Participant shall satisfy such other
               requirements as may be prescribed by the Secretary of the
               Treasury.

11.8     RECHARACTERIZATION
If the Employer allows for Voluntary After-tax Contributions in the Adoption
Agreement, a Participant may treat his or her Excess Contributions allocated to
him or her as an amount distributed to the Participant and then contributed by
the Participant to the Plan. Recharacterized amounts will remain nonforfeitable
and subject to the same distribution requirements as Elective Deferrals. Amounts
may not be recharacterized by a Highly Compensated Employee to the extent that
such amount in combination with other Employee contributions made by that
Employee would exceed any stated limit under the Plan on Voluntary After-tax
Contributions.

Recharacterization must occur no later than two and one-half (2 1/2) months
after the last day of the Plan Year for which such Excess Contributions arose
and is deemed to occur no earlier than the date the last Highly Compensated
Employee is informed in writing of the amount recharacterized and the
consequences thereof. Recharacterized amounts will be taxable to the Participant
for the Participant's tax year in which the Participant would have received them
in cash.

11.9     NONDISCRIMINATION TESTS IN A SIMPLE 401(k) PLAN
The ADP/ACP Tests described this Article XI are treated as satisfied for any
Plan Year for which the Employer has adopted and complied with the provisions of
the SIMPLE 401(k) Adoption Agreement.

11.10    SAFE HARBOR RULES OF APPLICATION

         (a)   The Employer may elect in a cash or deferred adoption agreement
               to apply the safe harbor plan provisions found in paragraphs
               11.10 through 11.17. Except as otherwise permitted, an Employer
               must elect the Safe Harbor Plan provisions and must satisfy the
               notice requirements of paragraph 11.16 prior to the beginning of
               the Plan Year to which the Safe Harbor provisions will be
               applied. The Employer must apply the Safe Harbor provisions for
               the entire Plan Year, including any short Plan Year. An Employer
               who elects in the Adoption Agreement and operationally satisfies
               the Safe Harbor provisions of paragraphs 11.10 through 11.17 is
               not subject to the nondiscrimination requirements of 11.2. An
               Employer who elects to provide additional Matching Contributions
               as set forth in paragraph 11.14 will be subject to the
               nondiscrimination provisions of paragraph 11.6, unless the
               additional Matching Contributions satisfy the ACP test safe
               harbor provisions in paragraph 11.14.

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         (b)   The Employer may elect in the Adoption Agreement either to make a
               Safe Harbor Non-Elective Contribution on behalf of each eligible
               Employee who is eligible to participate in the Plan, or to make a
               Safe Harbor Matching Contribution on behalf of each eligible
               Employee who is eligible to participate in the Plan and who is
               making Elective Deferrals.

         (c)   The Safe Harbor Non-Elective Contribution will be made on behalf
               of each eligible Employee who is eligible to participate in the
               Plan equal to at least 3% of the Employee's Compensation.

         (d)   The Safe Harbor Matching Contribution shall be made under the
               Basic Matching Formula or an Enhanced Matching Formula as
               described below.

         (e)   A Plan intending to satisfy the requirements of Code Sections
               401(k)(12) and 401(m)(11) [a "Safe Harbor CODA"] generally must
               satisfy such requirements, including the notice requirement, for
               the entire Plan Year. See Notice 98-52, 1988-46 I.R.B. 16, Notice
               2000-3, 2000-4 I.R.B. 413, and Revenue Procedure 2000-29, 2000-6
               I.R.B. 553.

               (1)   BASIC MATCHING CONTRIBUTION FORMULA - The Basic Matching
                     Formula provides a Matching Contribution on behalf of each
                     eligible Employee who is making Elective Deferrals to the
                     Plan in an amount equal to 100% of the amount of the
                     Employee's Elective Deferrals that do not exceed 3% of the
                     Employee's Compensation and 50% of the amount of the
                     Employee's Elective Deferrals that exceed 3% of the
                     Employee's Compensation but do not exceed 5% of the
                     Employee's Compensation. A Plan satisfying the ADP Safe
                     Harbor using the Basic Matching Formula automatically
                     satisfies the ACP Test, if no After-tax or other Matching
                     Contribution is made under the Plan.

               (2)   ENHANCED MATCHING FORMULA - The Enhanced Matching Formula
                     provides a Matching Contribution on behalf of each Eligible
                     Employee who is making Elective Deferrals to the Plan under
                     a formula, that, at any rate of Elective Deferrals,
                     provides an aggregate amount of Matching Contributions at
                     least equal to the aggregate amount of Matching
                     Contributions that would have been provided under the Basic
                     Matching Formula. In no event shall the aggregate amount of
                     Matching Contributions under an Enhanced Matching Formula
                     exceed 6% of an eligible Employee's Compensation. Under the
                     Enhanced Matching Formula, the rate of Matching
                     Contributions may not increase as a Participant's rate of
                     Elective Deferrals increases. A Plan satisfying the ADP
                     Safe Harbor using the Enhanced Matching Formula under which
                     Matching Contributions made with respect to Elective
                     Deferrals are not made in excess of 6% of the eligible
                     Employee's Compensation, automatically satisfies the ACP
                     Test if no other Matching Contribution is made under the
                     Plan.

               (3)   ADDITIONAL DISCRETIONARY MATCHING CONTRIBUTION - An
                     Employer may elect in the Adoption Agreement for Plan Years
                     [beginning after January 1, 2000] to provide an additional
                     discretionary Matching Contribution. Any such contribution
                     cannot exceed 4% of a Participant's Compensation. This is a
                     limit on the total Matching Contribution formula, and is
                     not a limit on the percentage of Compensation which is
                     deferred and taken into account under the matching formula.

               (4)   LIMITATION ON MATCHING CONTRIBUTIONS TO HIGHLY COMPENSATED
                     EMPLOYEES - The Matching Contribution requirement will not
                     be satisfied if, at any rate of Elective Deferrals, the
                     rate of Matching Contributions that would apply with
                     respect to any Highly Compensated Employee who is making
                     Elective Deferrals under the Plan is greater than the rate
                     of Matching Contributions that would apply with respect to
                     any Non-Highly Compensated Employee who is making Elective
                     Deferrals to the Plan and who has the same rate of Elective
                     Deferrals.

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11.11    SAFE HARBOR DEFINITIONS

         (a)   "ACP TEST SAFE HARBOR" is the method described in paragraph 11.14
               for satisfying the ACP Test of Code Section 401(m)(2).

         (b)   "ACP TEST SAFE HARBOR MATCHING CONTRIBUTIONS" are Matching
               Contributions described in paragraph 11.5.

         (c)   "ADP TEST SAFE HARBOR" is the method described in paragraph 11.13
               for satisfying the ADP Test of Code Section 401(k)(3).

         (d)   "ADP TEST SAFE HARBOR CONTRIBUTIONS" are Matching Contributions
               and Non-Elective Contributions described in paragraph 11.10.

         (e)   "COMPENSATION" is defined in paragraph 1.16 with no dollar limit
               other than the limit imposed by Code Section 401(a)(17) as it
               applies to the Compensation of a Non-Highly Compensated Employee.
               Solely for purposes of determining the Compensation subject to a
               Participant's Salary Deferral Agreement, the Employer may use an
               alternative definition to the one described in the preceding
               sentence, provided such alternate definition is a reasonable
               definition with the meaning of Section 1.414(s)-1(d)(2) of the
               Regulations, and permits each Participant to elect sufficient
               Elective Deferrals to receive the maximum amount of Matching
               Contributions (determined using the definition of Compensation
               described in the preceding sentence) available to the Participant
               under this Plan.

         (f)   "ELIGIBLE EMPLOYEE" means an Employee eligible to make Elective
               Deferrals under the Plan for any part of the Plan Year or who
               would be eligible to make Elective Deferrals but for a suspension
               due to a Hardship distribution described in paragraph 6.9 of the
               Plan or to statutory limitations, such as Code Sections 402(g)
               and 415.

         (g)   "MATCHING CONTRIBUTIONS" are contributions made by the Employer
               on account of an Eligible Employee's Elective Deferrals.

11.12    REQUIRED RESTRICTIONS ON SAFE HARBOR CONTRIBUTIONS

         (a)   Safe Harbor Matching Contributions and Safe Harbor Non-Elective
               Contributions are Matching and Non-Elective Contributions
               respectively, that are:

               (1)   nonforfeitable within the meaning of Treasury Regulations
                     Section 1.401(k)-1(c),

               (2)   are subject to the distribution restrictions of Code
                     Section 401(k)(2)(B) and Treasury Regulations Section
                     1.401(k)-1(d), and

               (3)   used to satisfy the Safe Harbor Contribution requirements.

         (b)   Pursuant to Code Section 401(k)(2)(B) and Treasury Regulations
               Section 1.401(k)-1(d), such contributions (and earnings thereon)
               must not be distributable earlier than separation from Service,
               death, Disability, an event described in Code Section 401(k)(10),
               or in the case of a profit-sharing or stock bonus plan, the
               attainment of age 59 1/2. Pursuant to Code Section 401(k)(2)(B)
               and Treasury Regulations Section 1.401(k)-1(d)(2)(ii), these
               contributions shall not be eligible for distribution for reasons
               of Hardship. A Plan electing to use either of the Safe Harbor
               Matching or the Non-Elective Contribution provisions shall not
               require that an Employee be employed on the last day of the Plan
               Year or impose an hourly requirement in order for the Employee to
               be eligible to receive a Safe Harbor Non-Elective Contribution or
               a Safe Harbor Matching Contribution.

         (c)   Such contributions must satisfy the ADP Test Safe Harbor without
               regard to permitted disparity under Code Section 401(l).

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         (d)   Safe Harbor Matching or Non-Elective Contributions cannot be used
               to satisfy the Safe Harbor Contribution requirements with respect
               to more than one (1) Plan.

         (e)   A Plan will fail to satisfy the ADP Test Safe Harbor or the ACP
               Test Safe Harbor for a Plan Year unless the Plan Year is twelve
               (12) months in duration or in the case of the first Plan Year of
               a newly established Plan (other than a successor Plan), the Plan
               Year is at least three (3) months in duration (or any shorter
               period in the case of a newly established Employer that
               establishes the Plan as soon as administratively feasible after
               the Employer came into existence). If the Employer amends an
               existing Defined Contribution Plan to offer the Safe Harbor
               provisions, the 401(k) arrangement of the Plan must be at least
               three (3) months in duration.

         (f)   If the Safe Harbor provisions are an amendment and restatement of
               an existing Plan, any contributions made prior to the adoption of
               the Safe Harbor provisions which are subject to a vesting
               schedule will continue to vest according to the vesting schedule
               in effect prior to the amendment or restatement of the Plan.

11.13    ADP TEST SAFE HARBOR

         (a)   The Employer may elect in the Adoption Agreement to make Basic
               Safe Harbor Matching Contributions, Enhanced Safe Harbor Matching
               Contributions or Safe Harbor Non-Elective Contributions.

         (b)   Notwithstanding the requirement in (a) above that the Employer
               make the ADP Test Safe Harbor Contributions to the Defined
               Contribution Plan indicated in the Adoption Agreement, such
               contributions will not be made to this Plan unless the
               requirements of paragraph 11.17 are met.

11.14    ACP TEST SAFE HARBOR
The Employer maintaining a 401(k) Plan may elect in the Adoption Agreement to
make additional Matching Contributions in addition to the Safe Harbor Matching
Contributions made to the Plan. These additional Matching Contributions may be
subject to the ACP Test Safe Harbor requirements instead of testing the
contributions under paragraph 11.2. If the Employer elects using the current
year testing method to test the additional Matching Contributions for
nondiscrimination as set forth in paragraph 11.2, the ACP Test Safe Harbor will
be satisfied if the following conditions are met:

         (a)   no Matching Contribution may be made with respect to a
               Participant's Elective Deferrals and/or Voluntary After-tax
               Contributions which exceed 6% of Compensation;

         (b)   the amount of any discretionary Matching Contribution made after
               the 1999 Plan Year may not exceed 4% of the Participant's
               Compensation;

         (c)   the rate of Matching Contributions made to the Plan may not
               increase as the rate of Elective Deferrals increase;

         (d)   no Highly Compensated Employee may receive a greater rate of
               match than a Non-Highly Compensated Employee; and

         (e)   the Employer must elect in the Adoption Agreement the vesting
               schedule distribution restrictions and eligibility to receive an
               allocation of these additional Matching Contributions.

11.15    SAFE HARBOR STATUS
The Employer may amend a profit-sharing or 401(k) plan during a Plan Year to
comply with the Safe Harbor provisions of this Article for the Plan Year. In
order to comply with these provisions, the Employer must:

         (a)   use the current year testing method;

         (b)   amend the Plan to add the Safe Harbor provisions no later than
               thirty (30) days prior to the end of the Plan Year and apply the
               Safe Harbor provisions for the entire Plan Year;

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         (c)   satisfy the Safe Harbor contribution requirements using the Safe
               Harbor Non-Elective Contribution;

         (d)   provide the Safe Harbor notice to Participants prior to the
               beginning of the Plan Year for which the Plan amendment applies
               which indicates the Employer will provide Basic or Enhanced
               Matching Contributions or indicates that the Employer may later
               amend the Plan to comply with the Safe Harbor provisions by use
               of the Safe Harbor Non-Elective Contribution;

         (e)   provide an additional notice to Participants at least thirty (30)
               days prior to the end of the Plan Year only in the case of Safe
               Harbor Non-Elective Contribution advising Participants of the
               amendment; and

         (f)   actually provide the notice described in (e) above, should the
               Employer amend the Plan to comply with the Safe Harbor
               requirements.

A Safe Harbor 401(k) Plan may be amended during a Plan Year to reduce or
entirely eliminate on a prospective basis any safe harbor contribution which is
either a Basic or Enhanced Matching Contribution conditioned on the Employer
providing a notice to the Participants which explains the effect of the
amendment and specifies the following:

         (g)   informs the Participants they will have the opportunity to amend
               their Salary Deferral Agreements;

         (h)   the effective date of the amendment is specified;

         (i)   Participants are given the opportunity prior to the effective
               date of the amendment to amend their Salary Deferral Agreement;
               and

         (j)   the amendment to the Plan does not take effect until the later of
               thirty (30) days after the notice of the amendment is provided to
               the Participant or the date the Employer adopts the amendment.

An Employer who amends a Safe Harbor Plan to either reduce or eliminate the Safe
Harbor Matching Contribution under this paragraph or terminates the Plan during
the Plan Year, must continue to comply with all of the Safe Harbor requirements
of this paragraph until the amendment or Plan termination becomes effective. The
Plan must continue to use the current year testing method for the entire Plan
Year and satisfy the nondiscrimination test under paragraph 11.2, and if
applicable the nondiscrimination tests under paragraph 11.6.

11.16    SAFE HARBOR NOTICE REQUIREMENT
The notice requirement is satisfied if each Eligible Employee is given an annual
written notice of the Employee's rights and obligations under the Plan and the
notice provided to the Employee satisfies the content requirement and the timing
requirement mandated under IRS Notices 98-52 and 2000-3.

         (a)   The notice shall be sufficiently accurate and comprehensive to
               inform the Employee of the Employee's rights and obligations
               under the Plan and written in a manner calculated to be
               understood by the average Employee eligible to participate in the
               Plan. The notice shall accurately describe:

               (1)   the Safe Harbor Matching or Non-Elective Contribution
                     Formula (including a description of the levels of Matching
                     Contributions, if any, available under the Plan);

               (2)   any other contributions under the Plan (including the
                     potential for discretionary Matching Contributions) and the
                     conditions under which such contributions are made;

               (3)   the Plan to which the Safe Harbor Contributions will be
                     made (if different than the Plan containing the cash or
                     deferred arrangement);

               (4)   the type and amount of Compensation that may be deferred
                     under the Plan;

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               (5)   how to make cash or deferred elections, including any
                     administrative requirements that apply to such elections;

               (6)   the periods available under the Plan for making cash or
                     deferred elections; and

               (7)   withdrawal and vesting provisions applicable to
                     contributions under the Plan.

         (b)   If the notice is provided to eligible Employees within a
               reasonable period before the beginning of each Plan Year (or in
               the Plan Year an Employee becomes eligible within a reasonable
               period before the Employee becomes eligible), the Plan shall
               satisfy the Safe Harbor notice requirements. Notwithstanding the
               foregoing general rule, a notice shall only be deemed to be
               provided in timely manner if the notice is provided to each
               Employee who is eligible to participate in the Plan for the Plan
               Year at least thirty (30) days [and no more than ninety (90)
               days] before the beginning of the Plan Year. If an Employee does
               not receive the notice because he or she only becomes eligible to
               participate in the Plan after the ninetieth day before the
               beginning of the Plan Year, the requirement to give the notice
               will be satisfied if the notice is provided not more than ninety
               (90) days before the Employee becomes eligible to participate,
               but in no event later than the date the Employee becomes
               eligible. The preceding sentence shall apply in the case of any
               Employee eligible for the first Plan Year in which an Employee
               becomes eligible under an existing Code Section 401(k) cash or
               deferred arrangement.

         (c)   The Plan may provide the Safe Harbor notice in writing or by
               electronic means. If provided electronically, the notice must be
               no less understandable than a written paper document and at the
               time of delivery of the electronic notice, the Employee is
               advised that he or she may request to receive the notice in
               writing at no additional charge. Supplemental notices may also be
               given electronically under the same conditions.

         (d)   The Plan may also comply with the notice requirements by use of
               the Summary Plan Description. The Safe Harbor notice must
               cross-reference the applicable sections in the Summary Plan
               Description. The information which may be contained in the
               Summary Plan Description, as well as the notice, is the Safe
               Harbor Contribution Formula, including a description of the
               levels of Matching Contributions, if any, how to make Salary
               Deferral elections, including any administrative requirements
               that apply to such elections, and the periods available under the
               Plan for making deferral elections.

11.17    SATISFYING SAFE HARBOR CONTRIBUTION REQUIREMENTS UNDER ANOTHER DEFINED
         CONTRIBUTION PLAN

         (a)   GENERAL REQUIREMENTS - A Safe Harbor Matching or Non-Elective
               Contribution may be made to this Plan or to another Defined
               Contribution Plan maintained by the Employer that satisfies Code
               Sections 401(a) or 403(a). The Employer electing this option
               shall do so by identifying the plan that makes the Safe Harbor
               Contribution in the Adoption Agreement. If the Safe Harbor
               Contributions are made to another Defined Contribution Plan, the
               Safe Harbor Contribution requirements must be satisfied in the
               same manner as if the contributions were being made to this Plan.
               A Safe Harbor Contribution made to another Defined Contribution
               Plan shall not satisfy this Safe Harbor requirement unless each
               Employee eligible to participate in this Plan is eligible to
               participate in the other Defined Contribution Plan under the same
               terms and conditions.

         (b)   SAME PLAN YEAR REQUIREMENT - In order to satisfy the Safe Harbor
               Contribution requirements, this Plan and the other Defined
               Contribution Plan to which the Safe Harbor Contribution is to be
               made must have the same Plan Year.

         (c)   AGGREGATION AND DISAGGREGATION RULES - The rules that apply for
               purposes of aggregating and disaggregating cash or deferred
               arrangement and Plans under Code Sections 401(k) and 401(m) also
               apply for purposes of Code Sections 401(k)(12) and 401(m)(11),
               respectively. All cash or deferred arrangements included in a
               Plan are treated as a single cash or deferred arrangement that
               must satisfy the Safe Harbor Contribution and notice
               requirements. Moreover, two (2) Plans

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               within the meaning of Regulations Section 1.410(b)-7(b) that are
               treated as a single Plan pursuant to the permissive aggregation
               rules of Treasury Regulations 1.410(b)-7(d) are treated as a
               single Plan for purposes of the Safe Harbor requirements.
               Conversely, a Plan [within the meaning of Code Section 414(l)]
               that includes a cash or deferred arrangement covering both
               collectively bargained employees and noncollectively bargained
               employees is treated as two (2) separate Plans for purposes of
               Code Section 401(k), and the ADP Safe Harbor need not be
               satisfied with respect to both Plans in order for one (1) of the
               Plans to take advantage of the ADP Test Safe Harbor. Similarly,
               if, pursuant to Code Section 410(b)(4)(B), an Employer applies
               Code Section 410(b) separately to the portion of the Plan [within
               the meaning of Code Section 414(l)] that benefits only Employees
               who satisfy age and Service conditions under the Plan that are
               lower than the greatest minimum age and Service conditions
               permitted under Code Section 410(a), the Plan is treated as two
               (2) separate Plans for purposes of Code Section 401(k), and the
               ADP Test Safe Harbor need not be satisfied with respect to both
               plans in order for one (1) of the Plans to take advantage of the
               ADP Test Safe Harbor.

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                                   ARTICLE XII

                                 ADMINISTRATION

12.1     PLAN ADMINISTRATOR
Unless otherwise provided in a separate Trust agreement, the Plan shall be
administered by the Plan Administrator who shall have the authority to enforce
the Plan on behalf of any persons having or claiming any interest under the Plan
and who shall be responsible for the operation of the Plan in accordance with
its terms. The Plan Administrator shall be the "named fiduciary" for purposes of
ERISA Section 402(a)(2) with the sole authority to control and manage the
operation and administration of the Plan, and will be responsible for complying
with the reporting and disclosure requirements of Part 1 of Subtitle B of Title
I of ERISA and agent for service of legal process with respect to the Plan. The
Plan Administrator shall determine by rules of uniform application all questions
arising out of the administration, interpretation and application of the Plan
which determination(s) shall be conclusive and binding on all parties. The
Employer will serve as Plan Administrator unless an individual or other entity
(excluding the Trustee or Custodian, unless they are the Employer sponsoring the
Plan) is named to serve in such capacity. The Plan Administrator may appoint or
allocate the duties of the Plan Administrator among several individuals or
entities. The Plan Administrator's duties shall include:

         (a)   appointing the Plan's attorney, accountant, Service Provider,
               actuary, Trustee, Custodian, investment manager, or any other
               party needed to administer the Plan;

         (b)   directing the appropriate party with respect to payments from the
               Trust;

         (c)   communicating with Employees regarding their participation and
               benefits under the Plan, including the administration of all
               claims procedures;

         (d)   maintaining all necessary records for the administration of the
               Plan, antidiscrimination testing, and filing any returns and
               reports with the Internal Revenue Service, Department of Labor,
               or any other governmental agency;

         (e)   reviewing and approving any financial reports, investment
               reviews, or other reports prepared by any party appointed by the
               Employer under paragraph (a);

         (f)   establishing a funding policy and investment objectives
               consistent with the purposes of the Plan and ERISA;

         (g)   construing and resolving any question of Plan interpretation and
               questions of fact. The Plan Administrator's interpretation of
               Plan provisions and resolution of questions of facts including
               eligibility and amount of benefits under the Plan is final and
               unless it can be shown to be arbitrary and capricious, will not
               be subject to "de novo" review;

         (h)   monitoring the activities of the Trustee and the performance of,
               and making changes when necessary to, the portfolio of the Plan;

         (i)   obtaining a legal determination of the qualified status of all
               domestic relations orders and complying with the requirements of
               the law with regard thereto;

         (j)   administering the loan program including ensuring that any and
               all loans made by the Plan are in compliance with the
               requirements of the Internal Revenue Code and the Regulations
               issued thereunder, and the Regulations issued by the Department
               of Labor;

         (k)   determining from the records of the Employer, the Compensation,
               Service, records, status, and the other facts regarding
               Participants and Employees;

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         (l)   to the extent provided in the Adoption Agreement, directing the
               Trustee or Custodian with respect to the investments, in the Plan
               Administrator's capacity as named fiduciary; and

         (m)   the right to employ others, including legal counsel who may, but
               need not, be counsel to the Employer, to render advice regarding
               any questions which may arise with respect to its rights, duties
               and responsibilities under the Plan, and may rely upon the
               opinions or certificates of any such person.

12.2     PERSONS SERVING AS PLAN ADMINISTRATOR
Unless otherwise provided in a separate Trust agreement, if the Employer is no
longer in existence, and the Plan or the Employer does not specify the person to
take an action or otherwise serve in the place of the Employer in connection
with the operation of the Plan, the Plan Administrator shall so act or serve,
but if there is no person serving as Plan Administrator, then a successor shall
be designated in writing by a majority of Participants whose accounts under the
Plan have not yet been fully distributed at such time. A majority of the legally
competent Beneficiaries of a deceased Participant then entitled to receive
benefits may exercise the deceased Participant's rights to participate in that
designation and shall be considered for that purpose to be one Participant, in
the Participant's place.

12.3     ACTION BY EMPLOYER
Action by the Employer under the Plan shall be carried out by the sole
proprietor, if the Employer is a sole proprietorship, by a general partner of
the Employer, if the Employer is a partnership, or by the board of directors or
a duly authorized officer of the Employer, if the Employer is a corporation. If
the Employer is no longer in existence, and the Plan does not specify the person
to take an action, or otherwise serve in the place of the Employer, in
connection with the operation of the Plan, the Plan Administrator shall so act
or serve, but if there is no person serving as Plan Administrator, such action
shall be taken by a person selected following the approach referred to in
paragraph 12.2. The Trustee/Custodian shall have, and assume, no responsibility
for inquiring into the authority of any person purporting to act on behalf of an
Employer.

12.4     RESPONSIBILITIES OF THE PARTIES
Unless otherwise provided in a separate Trust agreement:

         (a)   The Employer and the Plan Administrator shall cooperate with each
               other in all respects, including the provision to each other of
               records and other information relating to the Plan, as may be
               necessary or appropriate for the proper operation of the Plan or
               as may be required under the Code or ERISA.

         (b)   The Plan Administrator may delegate in writing all or any part of
               the Plan Administrator's responsibilities under the Plan to
               agents or others by written agreement communicated to the
               delegate and to the Employer or, if the Employer is no longer in
               existence, to such person or persons selected following the
               approach in paragraph 12.2 and, in the same manner, may revoke
               any such delegation of responsibility. Any action of a delegate
               in the exercise of such delegated responsibilities shall have the
               same force and effect for all purposes as if such action had been
               taken by the Plan Administrator. The delegate shall have the
               right, in such person's sole discretion, by written instrument
               delivered to the Plan Administrator, to reject and refuse to
               exercise any such delegated authority. The Trustee/Custodian need
               not act on instructions of such a delegate despite any knowledge
               of such delegation, but may require the Plan Administrator to
               give the Trustee/Custodian all instructions necessary under the
               Plan.

12.5     ALLOCATION OF INVESTMENT RESPONSIBILITY
Unless otherwise provided in a separate Trust agreement, responsibility with
respect to the investment of the Trust shall as elected in the Adoption
Agreement. The amounts allocated to Participants' accounts shall be invested by
the Trustee or Custodian pursuant to the elections in the Adoption Agreement,
Articles XII and XIII as applicable, and in accordance with investment
directions from authorized parties as provided hereunder.

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12.6     APPOINTMENT OF INVESTMENT MANAGER
Unless otherwise provided in a separate Trust agreement, the appointment of an
investment manager shall be made in accordance with this Article. If an
investment manager is appointed, such entity or individual must be registered as
an investment manager under the Investment Advisors Act of 1940 or under
applicable state law, meet the requirements of ERISA Section 3(38) or be a bank
as defined in said Act or an insurance company qualified under the laws of more
than one state to perform investment management services. An investment manager
shall acknowledge in writing its appointment and fiduciary status hereunder and
shall agree to comply with all applicable provisions of this document. The
investment manager shall have the investment powers granted the Trustee in
paragraph 13.8 except to the extent the investment manager's powers are limited
by the investment management agreement. A copy of the investment management
agreement (and any modifications or termination thereof) must be provided to the
Trustee or Custodian. Written notice of each appointment of an investment
manager shall be given to the Trustee or Custodian in advance of the effective
date of the appointment. Such notice or agreement shall specify what portion of
the Trust Fund will be subject to the investment manager's discretion.

12.7     PARTICIPANT INVESTMENT DIRECTION
Unless otherwise provided in a separate Trust agreement, and if elected by the
Employer in the Adoption Agreement, Participants shall be given the option to
direct the investment of such part of their account balances as specified
therein. The Employer or the Named Investment Fiduciary from time to time shall
select the investments to be made available, including the appointment of any
investment manager who meets the requirements of ERISA Section 3(38) to manage
the assets of any Participant's account. The Employer or the Named Investment
Fiduciary, independent of the Trustee, shall be responsible for reviewing the
performance of such investments. The following administrative procedures shall
apply to the administration of investments selected by the Employer or the
Employer's designated fiduciary:

         (a)   The Plan Administrator shall administer the program.

         (b)   At the time an Employee becomes eligible for the Plan, he or she
               shall provide the Plan Administrator an investment designation
               stating the percentage of his or her contributions to be invested
               in the available investments.

         (c)   A Participant may change his or her election with respect to
               future contributions by notifying the Employer, Trustee/Custodian
               or other Service Provider, as they shall mutually agree, in
               accordance with the procedures established by the Plan
               Administrator.

         (d)   A Participant may transfer or exchange his or her balance from
               one investment alternative to another by notifying the Employer,
               Trustee/Custodian or other Service Provider, as they shall
               mutually agree, in accordance with the procedures established by
               the Plan Administrator.

         (e)   The investment alternatives offered under the Plan may be limited
               in a uniform and nondiscriminatory manner. Investments may be
               restricted to specific investment alternatives selected,
               including but not limited to, certain mutual funds, investment
               contracts, collective funds or deposit accounts. If investments
               outside the alternatives selected are permitted, Participants may
               not direct that investments be made in collectibles other than
               U.S. Government or state issued gold and silver coins.

         (f)   The Plan Administrator may permit, in a uniform and
               nondiscriminatory manner, a Beneficiary of a deceased Participant
               or alternate payee under a Qualified Domestic Relations Order [as
               defined in Code Section 414(p)] to individually direct their
               account in accordance with this paragraph.

         (g)   Investment directions will be processed as soon as
               administratively practicable after proper investment directions
               are received from the Participant. The Employer, Plan
               Administrator, Service Provider, Trustee and/or Custodian cannot
               provide any guarantee of the timing of processing of any
               investment directive. The Employer, Plan Administrator, Service
               Provider, Trustee and/or Custodian reserve the right not to value
               an investment alternative or a Participant's account on any given
               Valuation Date for any reason deemed appropriate by the Employer
               or Plan Administrator. The Employer, Plan Administrator, Service
               Provider, Trustee and/or Custodian

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               further reserve the right to delay the processing of any
               investment transaction for any legitimate business reason
               including but not limited to failure of systems or computer
               programs, failure of the means of the transmission of data, force
               majeure, the failure of a Service Provider to timely receive
               values or prices, to correct its errors or omissions or the
               errors or omissions of any Service Provider.

         (h)   Notwithstanding the foregoing, and regardless of a Participant's
               authority to direct the investment of assets allocated to his or
               her account, the Named Investment Fiduciary is authorized and
               empowered to direct the Trustee to invest funds in short term
               investments pending other investment instructions by the Plan
               Administrator.

12.8     APPLICATION OF ERISA SECTION 404(c)
Unless otherwise provided in a separate Trust agreement, if elected by the
Employer in the Adoption Agreement, all Participant accounts under the Plan
shall be invested as elected by each Participant in a broad range of investment
options made available from time to time by the Employer for this purpose. If
the Employer further elects that the Plan is intended to qualify as an "ERISA
Section 404(c) Plan" within the meaning of Regulations issued pursuant to such
section, Participants shall have the opportunity, at least once in any three (3)
month period, to give investment instructions (with an opportunity to obtain
written confirmation of such instructions) as to the investment of contributions
made on his or her behalf among the available investment options. The Plan
Administrator shall be obligated to comply with such instructions except as
otherwise provided in the Regulations issued under ERISA Section 404(c).

The Plan Administrator will provide or will make arrangement to provide each
Participant with a description of the investment alternatives available under
the Plan; and with respect to each designated investment alternative, a general
description of the investments objectives, risk and return characteristics of
each alternative, including information relating to the type and diversification
of assets comprising the investment portfolio.

The Plan Administrator by separate document may prescribe the form and the
manner in which such direction shall be made, as well as the frequency with
which such directions may be made or changed and the dates as of which they
shall be effective, in a manner consistent with the foregoing. The Plan
Administrator (or a person or entity so designated by the Employer) shall be the
fiduciary identified to furnish the information as contemplated by ERISA Section
404(c), but may designate on its behalf another person or entity to provide such
information or to perform any of the obligations of the Plan Administrator under
this paragraph.

Except as otherwise provided in this Basic Plan Document #01, the Trustee,
Custodian, the Employer, or any fiduciary of the Plan shall not be liable to the
Participant or any of his or her Beneficiaries for any loss resulting from
action taken at the direction of the Participant. All fiduciaries of the Plan
shall be relieved of their fiduciary liability with respect to the Participant
directing his or her investments pursuant to ERISA Section 404(c) if elected by
the Employer in the Adoption Agreement of its intention to comply with ERISA
Section 404(c).

Any costs and expenses related to compliance with the Participant's directions
shall be borne by the Participant's directed account, unless paid by the
Employer.

12.9     PARTICIPANT LOANS
Unless otherwise provided in a separate Trust agreement, if permitted by the
Employer in the Adoption Agreement, a Plan Participant and Beneficiaries who are
parties-in-interest as defined in ERISA Section 3(14) may make application to
the Plan Administrator requesting a loan from the Plan. The Plan Administrator
shall have the sole right to approve or deny a Participant's application
provided that loans shall be made available to all Participants on a reasonably
equivalent basis. Loans shall not be made available to Highly Compensated
Employees in an amount greater than the amount made available to other
Participants. Any loan granted under the Plan shall be made in accordance with
the terms of a written loan policy adopted by the Employer which is hereby
incorporated by reference and made a part of this Basic Plan Document #01. The
loan policy may be amended in writing from time to time without the necessity of
amending this paragraph and shall be subject to the following rules to the
extent such rules are not inconsistent with such loan policy.

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         (a)   No loan, when aggregated with any outstanding loan(s) to the
               Participant, shall exceed the lesser of (i) $50,000 reduced by
               the excess, if any, of the Participant's highest outstanding
               balance of all loans on any day during the one (1) year period
               ending on the day before the loan is made, over the outstanding
               balance of loans from the Plan on the date the Participant's loan
               is made or (ii) one-half of the fair market value of the
               Participant's Vested Account Balance consisting of contributions
               as specified in the loan policy. An election may be made in the
               loan policy, that if the Participant's Vested Account Balance is
               $20,000 or less, the maximum loan shall not exceed the lesser of
               $10,000 or 100% of the Participant's Vested Account Balance. For
               the purpose of the above limitation, all loans from all plans of
               the Employer and other members of a group of employers described
               in Code Sections 414(b), 414(c), and 414(m) are aggregated. An
               assignment or pledge of any portion of the Participant's interest
               in the Plan and a loan, pledge, or assignment with respect to any
               insurance contract purchased under the Plan, will be treated as a
               loan under this paragraph.

         (b)   All applications must be in accordance with procedures adopted by
               the Plan Administrator.

         (c)   Any loan shall bear interest at a rate reasonable at the time of
               application, considering the purpose of the loan and the rate
               being charged by representative commercial banks in the local
               area for a similar loan unless the Plan Administrator sets forth
               a different method for determining loan interest rates in its
               written loan procedures. The loan agreement shall also provide
               that the payment of principal and interest be amortized in level
               payments not less frequently than quarterly.

         (d)   The term of such loan shall not exceed a period of five (5) years
               except in the case of a loan for the purpose of acquiring any
               house, apartment, condominium, or mobile home that is used or is
               to be used within a reasonable time as the principal residence of
               the Participant. The Plan Administrator in accordance with the
               Plan's loan policy shall determine the term of such loan.

         (e)   The principal and interest paid by a Participant on his or her
               loan shall be credited to the Plan in the same manner as for any
               other Plan investment. Unless otherwise provided in the loan
               policy, loans will be treated as segregated investments of the
               individual Participant on whose behalf the loan was made. This
               provision is not available if its election will result in
               discrimination in the operation of the Plan.

         (f)   If the Plan Administrator approves a Participant's loan request,
               it shall be evidenced by a note, loan agreement, and assignment
               of up to 50% of his or her interest in the Trust as collateral
               for the loan. The Participant, except in the case of a
               profit-sharing plan satisfying the requirements of paragraph 8.7,
               must obtain the consent of his or her Spouse, if any, within the
               ninety (90) day period before the time his or her account balance
               is used as security for the loan. A new consent is required if
               the account balance is used for any renegotiation, extension,
               renewal or other revision of the loan, including an increase in
               the loan amount. The consent must be written, must acknowledge
               the effect of the loan, and must be witnessed by a Plan
               representative or notary public. Such consent shall subsequently
               be binding with respect to the consenting Spouse or any
               subsequent Spouse.

         (g)   If a valid Spousal consent has been obtained in accordance with
               (f), then, notwithstanding any other provision of this Plan, the
               portion of the Participant's Vested Account Balance used as a
               security interest held by the Plan by reason of a loan
               outstanding to the Participant shall be taken into account for
               purposes of determining the amount of the account balance payable
               at the time of death or distribution, but only if the reduction
               is used as repayment of the loan. If less than 100% of the
               Participant's Vested Account Balance (determined without regard
               to the preceding sentence) is payable to the surviving Spouse,
               then the account balance shall be adjusted by first reducing the
               Vested Account Balance by the amount of the security used as
               repayment of the loan, and then determining the benefit payable
               to the surviving Spouse.

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         (h)   Any loan made hereunder shall be subject to the provisions of a
               loan agreement, promissory note, security agreement, payroll
               withholding authorization and, if applicable, financial
               disclosure. Such documentation may contain additional loan terms
               and conditions not specifically itemized in this section provided
               that such terms and conditions do not conflict with this section.
               Such additional terms and conditions may include, but are not
               limited to, procedures regarding default, a grace period for
               missed payments, and acceleration of a loan's maturity date on
               specific events such as termination of employment.

         (i)   No loans will be made to Owner-Employees or Shareholder
               Employees, unless the Employer obtains a prohibited transaction
               exemption from the Department of Labor.

         (j)   Liquidation of a Participant's assets for the purpose of the loan
               will be allocated on a pro-rata basis across all the investment
               alternatives in a Participant's account, unless otherwise
               specified by the Participant, Plan Administrator, or the Plan's
               loan policy.

         (k)   If a request for a loan is approved by the Plan Administrator,
               funds shall be withdrawn from the recordkeeping subaccounts
               specified by the Participant or in the absence of such a
               specification, from the recordkeeping subaccounts in the order
               specified in the loan policy.

         (l)   If a Plan permits loans to Participants, the Trustee/Custodian
               may appoint the Employer as its agent, and if the Employer
               accepts such appointment, agree to hold all notes and other
               evidence of any loans made to Participants. If provided in the
               loan policy, the Plan Administrator may also require additional
               collateral in order to adequately secure the loan. The Employer
               shall hold such notes and evidence under such conditions of
               safekeeping as is prudent and as required by ERISA. The
               Trustee/Custodian may account for all loans in the aggregate so
               that all Participant loans will be shown collectively as a single
               asset of the Plan.

         (m)   Unless otherwise elected in the Adoption Agreement, loan payments
               will be suspended under this Plan as permitted under Code Section
               414(u).

12.10    INSURANCE POLICIES
Unless otherwise provided in a separate Trust agreement, if elected by the
Employer in the Adoption Agreement and agreed to by the Trustee or Custodian,
Participants may purchase life insurance policies under the Plan. Any life
insurance premium paid for any Participant out of the Employer contributions
will be made on behalf of the Participant unless the amount of such payment,
plus all premiums previously paid on behalf of such Participant is (a) with
respect to ordinary life insurance policies, less than fifty percent (50%) of
the Employer Contributions and forfeitures allocated to the Participant's
account determined on the date the premium is paid, (b) with respect to term and
universal life policies, less than twenty-five percent (25%) of such allocation
amounts, or (c) a combination of ordinary life and term and/or universal life
insurance policies are purchased, the sum of the term and universal life
insurance premiums plus one-half of the ordinary life premiums may not exceed
twenty-five percent (25%) of such amounts allocated. Dividends received on life
insurance policies shall be considered a reduction of premiums paid in such
computations. If the Plan established is a profit sharing plan, the incidental
insurance benefit requirement is not applicable if the Plan purchases life
insurance benefits from only Employer contributions which have been allocated to
the Participant's account for at least two years.

         (a)   The Named Investment Fiduciary or its agent shall select the
               insurance company and the policy and direct the Trustee (or
               Custodian) as to the purchase of the insurance contract. Such
               direction shall include but not be limited to the term, price and
               the insurance company from which the policy should be purchased.

         (b)   The Trustee, if the Plan is trusteed, or Custodian, if the Plan
               has a custodial account, shall apply for and will be the owner of
               any insurance contract and named beneficiary of any policies
               purchased under the terms of this Plan. The insurance contract(s)
               must provide that proceeds will be payable to the Trustee (or
               Custodian, if applicable), however the Trustee (or Custodian)
               shall be required to pay over all the proceeds of the contract(s)
               to the Participant's designated Beneficiary in accordance with
               the distributions provisions of this Plan. A Participant's Spouse

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               will be the designated Beneficiary of the proceeds in all
               circumstances unless a qualified election has been made in
               accordance with paragraph 8.4, Joint and Survivor Annuity
               requirements, if applicable. Under no circumstances shall the
               Trust (or custodial account) retain any part of the proceeds. In
               the event of any conflict between the terms of this Basic Plan
               Document #01 and the terms of any insurance contract purchased
               hereunder, these Plan provisions shall control. The Beneficiary
               of a deceased Participant shall receive, in addition to the
               proceeds of the Participant's policy or policies, the amount
               credited to such Participant's account.

         (c)   A Participant who is uninsurable or insurable at substandard
               rates may elect to receive a reduced amount of insurance, if
               available, or may waive the purchase of any insurance.

         (d)   All dividends or other returns received on any policy purchased
               shall be applied to reduce the next premium due on such policy,
               or if no further premium is due, such amount shall be credited to
               the Trust as part of the account of the Participant for whom the
               policy is held.

         (e)   If Employer contributions are inadequate to pay all premiums on
               all insurance policies, the Trustee or Custodian may, at the
               option of the Employer, utilize other amounts remaining in each
               Participant's account to pay the premiums on his or her
               respective policy or policies, allow the policies to lapse,
               reduce the policies to a level at which they may be maintained,
               or borrow against the policies on a prorated basis, provided that
               the borrowing does not discriminate in favor of the policies on
               the lives of Highly Compensated Employees.

         (f)   On retirement or termination of employment of a Participant,
               termination of the Plan, or the contract would but for the sale,
               be surrendered by the Plan, the Employer shall direct the Trustee
               or Custodian to surrender the Participant's policy and credit the
               proceeds to his or her account for distribution under the terms
               of the Plan. However, before so doing, the Trustee or Custodian
               shall first offer to transfer ownership of the policy to the
               Participant. Prior to such transfer, the Participant may elect to
               make payment to the Trust of the cash value of the policy. Such
               payment shall be credited to the Participant's account for
               distribution under the terms of the Plan. All distributions
               resulting from the application of this paragraph shall be subject
               to the Joint and Survivor Annuity Rules of Article VIII, if
               applicable.

         (g)   The Employer shall be solely responsible to ensure the insurance
               provisions are administered properly and that if there is any
               conflict between the provisions of this Plan and any insurance
               contracts issued, the terms of this document will control.

         (h)   Notwithstanding the above, in profit-sharing plans, the
               limitations imposed herein with respect to the purchase of life
               insurance shall not apply to any Participant who has participated
               in this Plan for five (5) or more years or to the portion of a
               Participant's Vested Account Balance, that would be eligible for
               withdrawal under paragraph 6.8 whether or not in-service
               withdrawals are actually allowed under the Plan, that has
               accumulated for at least two (2) Plan Years. No amount of
               Qualified Voluntary Contributions made to the Plan may be used to
               purchase life insurance. In addition, under such Plans, a
               Participant may, subject to the limitations set forth in this
               subparagraph, elect to have keyman life insurance purchased on
               the life of any Participant who is considered essential to the
               success of the Employer's business. In such case, the proceeds of
               such a life insurance contract in excess of such contract's cash
               value as of the date of death of such insured shall be paid to
               the Beneficiaries named with respect to such contract. Death
               benefits, including those in the previous sentence, payable from
               a life insurance contract shall be paid in accordance with
               paragraph 8.7, if this Plan meets the safe harbor provisions in
               that paragraph, or in accordance with paragraph 8.2 or 8.3,
               whichever may be applicable. The cash value of the contract shall
               be added to the Participant's Vested Account Balance.

         (i)   No insurance contract will be purchased under the Plan unless
               such contract or a separate definite written agreement between
               the Employer and the insurer provides that no value under
               contracts providing benefits under the Plan or credits determined
               by the insurer (on account of dividends, earnings, or other
               experience rating credits, or surrender or cancellation credits)
               with respect to

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               such contracts may be paid or returned to the Employer or
               diverted to or used for other than the exclusive benefit of the
               Participants or their Beneficiaries. However, any contribution
               made by the Employer because of a mistake of fact must be
               returned to the Employer within one (1) year of the contribution.

         (j)   If this Plan is funded by individual contracts that provide a
               Participant's benefit under the Plan, such individual contracts
               shall constitute the Participant's account balance. If this Plan
               is funded by group contracts, under the group annuity or group
               insurance contract, premiums or other consideration received by
               the insurance company must be allocated to Participants' accounts
               under the Plan.

         (k)   For Plans funded with individual or group annuity contracts, no
               Trustee or Custodian is required to hold the assets of the Plan.
               Accordingly, any references to the Trust, the Trust fund or the
               fund collectively refers to any contracts issued by an insurance
               company to fund a Plan established under this document.

12.11    DETERMINATION OF QUALIFIED DOMESTIC RELATIONS ORDER (QDRO OR ORDER)
Unless otherwise provided in a separate Trust agreement, a domestic relations
order shall specifically state all of the following in order to be deemed a
Qualified Domestic Relations Order ("QDRO"):

         (a)   The name and last known mailing address (if any) of the
               Participant and of each alternate payee covered by the QDRO.
               However, if the QDRO does not specify the current mailing address
               of the alternate payee, but the Plan Administrator has
               independent knowledge of that address, the QDRO will still be
               valid.

         (b)   The dollar amount or percentage of the Participant's benefit to
               be paid by the Plan to each alternate payee, or the manner in
               which the amount or percentage will be determined.

         (c)   The number of payments or period for which the order applies.

         (d)   The specific Plan (by name) to which the domestic relations order
               applies.

The domestic relations order shall not be deemed a QDRO if it requires the Plan
to provide:

         (e)   any type or form of benefit or any option not already provided
               for in the Plan;

         (f)   increased benefits or benefits in excess of the Participant's
               vested rights;

         (g)   payment of a benefit earlier than allowed by the Plan's earliest
               retirement provisions or, in the case of a profit-sharing or
               401(k) plan, prior to the first date on which an in-service
               withdrawal is allowed; or

         (h)   payment of benefits to an alternate payee which are required to
               be paid to another alternate payee under another QDRO.

Upon receipt of a domestic relations order ("Order") which may or may not be
"qualified", the Plan Administrator shall notify the Participant and any
alternate payee(s) named in the Order of such receipt, and forward either a copy
of this paragraph or other written QDRO policies and procedures. The Plan
Administrator shall establish written procedures to establish the qualified
status of a domestic relations order, which may include forwarding the Order to
the Plan's legal counsel for an opinion as to whether or not the Order is in
fact "qualified" as defined in Code Section 414(p). Within a reasonable time
after receipt of the Order, not to exceed sixty (60) days, the Plan
Administrator shall make a determination as to its "qualified" status and the
Participant and any alternate payee(s) shall be promptly notified in writing of
the determination.

If the "qualified" status of the Order is in question, there will be a delay in
any payout to any payee including the Participant, until the status is resolved.
In such event, the Plan Administrator shall segregate the amount that would have
been payable to the alternate payee(s) if the Order had been deemed a QDRO. If
the Order is not qualified or

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the status is not resolved (for example, it has been sent back to the court for
clarification or modification) within eighteen (18) months beginning with the
date the first payment would have to be made under the Order, the Plan
Administrator shall pay the segregated amounts plus interest to the person(s)
who would have been entitled to the benefits had there been no Order. If a
determination as to the qualified status of the Order is made after the eighteen
(18) month period described above, then the Order shall only be applied on a
prospective basis. If the Order is determined to be a QDRO, the Participant and
alternate payee(s) shall again be notified promptly after such determination.
Once an Order is deemed a QDRO, the Plan Administrator shall pay to the
alternate payee(s) all the amounts due under the QDRO, including segregated
amounts plus earnings, if any, which may have accrued during a dispute as to the
Order's qualification.

Unless specified otherwise in the Adoption Agreement or in a separate Trust
agreement, the QDRO retirement age with regard to the Participant against whom
the order is entered shall be the date the order is determined to be qualified.
These provisions will only allow distributions to the alternate payee(s) and not
the Participant.

12.12    RECEIPT AND RELEASE FOR PAYMENTS
Unless otherwise provided in a separate Trust agreement, any payment to any
Participant, his legal representative, Beneficiary, or to any guardian or
committee appointed for such Participant or Beneficiary in accordance with the
provisions of the Plan shall be in full satisfaction of all claims hereunder
against the Trustee, Employer or Plan Administrator each of whom may require
such Participant, legal representative, Beneficiary, guardian or committee as a
condition prior to such payment, to execute a receipt and release in such form
as shall be determined by the Trustee, Employer or Plan Administrator.

12.13    RESIGNATION AND REMOVAL
Unless otherwise provided in a separate Trust agreement, an individual serving
as Plan Administrator may resign by giving written notice to the Employer, or if
the Employer is no longer in existence, to the Trustee/Custodian, not less than
thirty (30) days before the effective date of the individual's resignation. The
Plan Administrator may be removed upon thirty (30) days prior written notice to
the Plan Administrator, with or without cause, by the Employer, or if the
Employer is no longer in existence, by a majority of the Participants and
Beneficiaries following the approach referred to in paragraph 12.2. A notice
period provided for in this paragraph 12.13 may be waived or reduced if
acceptable to the parties involved. The Employer, if in existence, shall be the
successor to the position involved, or the Employer may appoint a successor to a
person who has resigned or been removed as Plan Administrator, but if the
Employer is no longer in existence, the appointment shall be made by a majority
of the Participants and Beneficiaries following the approach referred to in
paragraph 12.2. When the Plan Administrator's resignation or removal becomes
effective, the Plan Administrator shall perform all acts necessary to transfer
all relevant records to its successor. A successor Plan Administrator shall have
all the rights and powers and all of the duties and obligations of the original
Plan Administrator but shall have no responsibility for acts or omissions before
the successor became Plan Administrator.

12.14    CLAIMS AND CLAIMS REVIEW PROCEDURE
Unless otherwise provided in a separate Trust agreement, if any Employee,
Participant, Beneficiary or any other person claims to be entitled to benefits
under the Plan, and the Plan Administrator denies that claim in whole or in
part, the Plan Administrator shall, in writing, within ninety (90) days notify
the claimant that his claim has been denied in whole or in part, setting forth
the specific reason or reasons for the denial, specific reference to pertinent
Plan provisions upon which the denial is based, a description of any additional
material or information which may be needed to clarify the claim, including an
explanation of why such information is necessary, and shall refer to the claims
review procedure as set forth in this paragraph 12.14. Within sixty (60) days
after the mailing or delivery by the Plan Administrator of such notice, the
claimant may request, by written notice to the Plan Administrator, a review by
the Employer of the decision denying the claim. The claimant may examine
documents pertinent to the review and may submit written issues and comments to
the Plan Administrator. If the claimant fails to request such a hearing within
such sixty (60) day period, it shall be conclusively determined for all purposes
of this Plan that the denial of such claim is correct. If the claimant requests
a review within the sixty (60) day period, the Plan Administrator shall
designate a time, which time shall be no less than ten (10) nor more than
forty-five (45) days from the date of receipt by the Plan Administrator of the
claimant's notice to the Plan Administrator, and a place for such hearing, and
shall promptly notify such claimant of such time and place. Within forty-five
(45) days after the conclusion of the hearing, including any extensions of the
date thereof mutually agreed to by the claimant and the Plan Administrator, the
Plan Administrator shall communicate to the claimant the Plan Administrator's
decision in

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writing, and if the Plan Administrator confirms the denial, in whole
or in part, the communication shall set forth the specific reason or reasons for
the decision and specific reference to those Plan provisions upon which the
decision is based.

12.15    BONDING
Every fiduciary, except for a bank, trust company or an insurance company,
unless otherwise exempted by ERISA and the Regulations issued thereunder shall
be bonded in an amount not less than 10% of the amount of the funds such
fiduciary handles; provided however, that the minimum bond shall be $1,000 and
the maximum bond $500,000. The amount of funds handled shall be determined at
the beginning of each Plan Year by the amount of funds handled by such person,
group or class to be covered and their predecessors, if any, during the
preceding Plan Year, or if there is no preceding Plan Year, then by the amount
of the funds to be handled during the then current year. The bond shall provide
protection to the Plan against any loss by reason of acts of fraud or dishonesty
by the fiduciary either acting alone or in concert with others. The surety shall
be a corporate surety company [as the term is used in ERISA Section 412(a)(2)],
and the bond shall be in a form approved by the Secretary of Labor.
Notwithstanding anything in the Plan to the contrary, the costs of such bonds
shall be an expense of and may, at the election of the Plan Administrator, be
paid from the Trust or by the Employer.

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                                  ARTICLE XIII

                                TRUST PROVISIONS

13.1     ESTABLISHMENT OF THE TRUST

         (a)   The Employer shall appoint within the Adoption Agreement who may
               be the Sponsor (or an affiliate) of this Basic Plan Document #01
               or an individual(s), institution or other party, to serve as
               Trustee or Custodian (if applicable) of the Plan. The Employer
               shall also have the right, but is not required, to appoint a
               Custodian in the Adoption Agreement to have custody of the Plan's
               assets. The Employer may execute a separate trust or custodial
               agreement outlining the Trustee's or Custodian's duties and
               responsibilities which shall be incorporated by reference and
               made part of this Basic Plan Document #01. No such ancillary
               agreement may conflict with any provision(s) of this document.
               Any provision which would jeopardize the tax-qualified status of
               this Plan shall be null and void. Unless otherwise elected in the
               Adoption Agreement, the Trust and/or Custodial provisions of this
               Article XIII and Article XII, as applicable, of the Basic Plan
               Document #01 together with any such ancillary agreement shall be
               operative. If the Sponsor is a bank, trust company or other
               financial organization, a person or institution other than the
               Sponsor or its affiliate may not serve as Trustee or Custodian of
               the Plan without the express written consent of the Sponsor. If a
               financial organization is the Sponsor, and is not named Trustee,
               the Sponsor may serve as Custodian under the Plan as provided at
               paragraph 13.13 herein. The Trustee shall invest the Trust Fund
               in any of the investment alternatives as provided in paragraph
               13.8. If a Custodian is appointed, the Trust Fund shall be
               invested in accordance with paragraph 13.14.

         (b)   The Employer establishes with the Trustee a Trust which shall
               consist of all money and property received under Articles III and
               IV of this document, increased by any income on or increment in
               such value of assets and decreased by any investment loss,
               expense, benefit payment, withdrawal or other distribution by the
               Trustee in accordance with the provisions of the Plan. The
               Trustee/Custodian shall hold the Trust fund without distinction
               between principal and income. The Trust fund will be held,
               invested, reinvested and administered by the Trustee in
               accordance with this Article and any ancillary documents as
               provided for in this Article.

13.2     CONTROL OF PLAN ASSETS
The assets of the Trust or evidence of ownership shall be held by the Trustee
and/or the Custodian under the terms of the Basic Plan Document #01. If the
assets represent amounts transferred from another trustee or custodian under a
former plan, the Trustee and/or Custodian named hereunder shall not be
responsible for any actions of the prior fiduciary including the propriety of
any investment decision made by the prior trustee/custodian under any prior
plan. Instead, the Employer shall be responsible for such actions.

13.3     DISCRETIONARY TRUSTEE
If the Employer elects in the Adoption Agreement, or otherwise appoints the
Trustee to act in the capacity of discretionary Trustee, the Trustee shall
invest the Trust in accordance with the Plan's investment policy statement and
the investment alternatives permitted at paragraph 13.8 herein. The Trustee will
have the discretion and authority to invest, manage and control those Plan
assets except those assets which are subject to the investment direction of a
Participant (if Participant direction is permitted), or an investment manager or
Named Investment Fiduciary, or other agent properly appointed by the Employer.
The exercise of any investment direction hereunder shall be consistent with the
investment policy of the Plan. The Trustee shall also perform custodial
functions described at paragraph 13.14 hereof for the Trust with respect to Plan
assets over which the Trustee has investment management responsibility. The
Trustee may also perform custodial functions for the Trust with respect to Plan
assets the Trustee does not manage, to the extent agreed to between the Trustee
and the Employer, if the Trustee is appointed Custodian for some or all of such
assets in accordance with the terms of the Plan. The Trustee may execute any
additional documents as required which shall be treated as an addendum to this
Basic Plan Document #01. No such agreement may conflict with any provision nor
shall any provision in such an agreement jeopardize the tax-qualified status of
the Plan. Any such provision shall be null and void. The Trustee's
administrative duties shall be limited to those agreed to between the parties.
The Employer or its designate shall be responsible for other administrative
duties required under the Plan or by applicable law.

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13.4     NONDISCRETIONARY TRUSTEE
If the Employer elects in the Adoption Agreement or as otherwise agreed
to in writing, the Trustee may act in the capacity of a nondiscretionary
Trustee. In this capacity, the Trustee shall have no discretionary authority to
invest, manage or control Plan assets and is authorized solely to make and hold
investments only as directed pursuant to paragraph 12.5. The nondiscretionary
Trustee shall have the same rights, powers and duties as the discretionary
Trustee but exercises such authority in accordance with the direction of the
party which has the authority to manage and control the investment of Plan
assets. If directions are not provided to the Trustee, the Employer will provide
such necessary direction.

13.5     PROVISIONS RELATING TO INDIVIDUAL TRUSTEES

         (a)   Notwithstanding any other provisions of the Plan to the contrary,
               the provisions of this paragraph shall apply if one (1) or more
               individuals are named as Trustee(s) in the Adoption Agreement and
               shall not apply to any institutional Trustee named in the
               Adoption Agreement.

         (b)   If there shall be more than one individual acting in the capacity
               of Trustee, they shall act by a majority of their number, unless
               they unanimously decide that one (1) or more of them may act on
               the matter or category of matters involved without the approval
               of the others and they may authorize in writing that one (1) or
               more of them shall act on their behalf including but not limited
               to executing documents and authorizing distributions on behalf of
               the Trustees.

         (c)   Any person may rely, without having to make further inquiry, upon
               instructions appearing to be genuine instructions from any
               individual serving as Trustee as being the will, intent and
               action of all individuals so serving if no allocation of duties
               has been made.

         (d)   The Trustee shall be paid such reasonable compensation for
               services as shall from time to time be agreed upon in writing by
               the Employer and the Trustee, provided that an individual serving
               as Trustee who already receives full-time Compensation from the
               Employer shall not receive compensation for serving as such from
               the Plan.

13.6     INVESTMENT INSTRUCTIONS
Any investment directive shall be made in writing or such other form as agreed
to by the Employer, Trustee/Custodian and the investment manager. In the absence
of such directive, cash shall be automatically invested in such investment or
investments as the Employer or Named Investment Fiduciary shall select from the
investments made available for that purpose unless and until the person or
persons responsible for giving directions directs otherwise. Such automatic
investment shall be made at regular intervals and pursuant to procedures
established by the parties (which procedures may without limitation, provide for
more frequent intervals only if uninvested balances exceed a stated amount).
Absent a contrary direction in accordance with the preceding provisions of this
paragraph 13.6, such instructions regarding the delegation of investment
responsibility shall remain in force until revoked or amended in writing.
Neither the Trustee nor the Custodian shall be responsible for the propriety of
any directed investment made nor shall they be required to consult with or
advise the Employer regarding the investment quality of any directed investment
held hereunder. If the Employer fails to designate an investment manager, the
Trustee shall have full investment management authority as agreed upon in a duly
authorized and executed investment management agreement. If the Employer does
not issue investment directions with regard to specific assets held in the
Trust, the Trustee shall have authority to invest those assets in the Trust in
its sole discretion subject to paragraph 13.8. While the Employer may direct the
Trustee with respect to Plan investments, the Employer may not:

         (a)   borrow from the Plan or pledge any of the assets of the Plan as
               security for a loan,

         (b)   buy property or assets from or sell property or assets to the
               Plan,

         (c)   charge any fee for services rendered to the Plan, or

         (d)   receive any services from the Plan on a preferential basis.

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13.7     FIDUCIARY STANDARDS
Subject to paragraphs 13.6 and 13.8 hereof, the Trustee, if discretionary, shall
invest and reinvest principal and income of the Trust in accordance with the
funding policy and investment objectives established by the Employer, provided
that:

         (a)   such investments are prudent under ERISA, as amended, and the
               Regulations thereunder,

         (b)   such investments are sufficiently diversified to minimize the
               risk of large losses,

         (c)   such investments are made in accordance with the provisions of
               this Plan and Trust document, and

         (d)   such investments are made with the care, skill, prudence and
               diligence under the circumstances then prevailing that a prudent
               man acting in a like capacity and familiar with such matters
               would use in the conduct of an enterprise of a like character
               with like aims.

13.8     POWERS OF THE TRUSTEE
The Trustee shall be responsible for the investment, administration and
safekeeping of assets held in the Trust Fund. The Trustee shall have the
following duties and responsibilities, in addition to powers given by law:

         (a)   receiving contributions under the terms of the Plan;

         (b)   implementing an investment program based on the Employer's
               investment policy statement, funding policy, investment
               objectives and ERISA, as amended;

         (c)   invest the Trust in any form of property, including common and
               preferred stocks, exchange-traded covered put and call options,
               bonds, money market instruments, mutual funds (including funds
               for which the Sponsor, Trustee or its affiliates receive
               compensation for providing investment advisory, custody, transfer
               agency or other services), savings accounts, plan loans,
               certificates of deposit, securities issued by the U.S. government
               or by governmental agencies, insurance policies and contracts, or
               in any other property, real or personal, having a ready market,
               including securities issued by the Trustee and/or affiliates of
               the Trustee as permitted by law. The Trustee may invest in time
               deposits (including, if applicable, its own or those of
               affiliates) which bear a reasonable interest rate. No portion of
               any Qualified Voluntary Contribution, or the earnings thereon,
               may be invested in life insurance contracts or, as with any
               Participant-directed investment, in tangible personal property
               characterized by the IRS as a collectible;

         (d)   invest any assets of the Trust in a group or collective trust
               fund established to permit the pooling of funds of separate
               pension and profit-sharing trusts, provided the Internal Revenue
               Service has ruled such group or collective trust to be qualified
               under Code Section 401(a) and exempt under Code Section 501(a)
               (or the applicable corresponding provision of any other Revenue
               Act) or to any other common, collective, or commingled trust fund
               which has been or may hereafter be established and maintained by
               the Trustee, affiliate(s) of the Trustee, the Custodian or
               investment manager. Such commingling of assets of the Trust with
               assets of other qualified trusts is specifically authorized, and
               to the extent of the investment of the Trust in such a group or
               collective trust, the terms of the instrument establishing the
               group or collective trust shall be a part hereof as though set
               forth herein. The name of the group or collective trust fund
               shall be specified in an addendum to the Adoption Agreement. The
               Employer expressly understands and agrees that any such
               collective fund may provide for the lending of its securities by
               the collective fund trustee and that such collective fund's
               trustee will receive compensation from such collective fund for
               the lending of securities that is separate from any compensation
               of the Trustee hereunder, or any compensation of the collective
               fund trustee for the management of such collective fund;

         (e)   for collective investment purposes, may combine into one trust
               fund the Trust created under this Plan with the Trust created
               under any other qualified retirement plan the Employer maintains.
               However, the Trustee must maintain separate records of account
               for the assets of each Trust in

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               order to reflect properly each Participant's Vested Account
               Balance under the Plan(s) in which he is a Participant;

         (f)   invest up to 100% of the Trust in the common stock, debt
               obligations, or any other security issued by the Employer or by
               an affiliate of the Employer within the limitations provided
               under ERISA Sections 406, 407, and 408, as amended, and further
               provided that such investment does not constitute a prohibited
               transaction under Code Section 4975. Any such investment in
               Employer securities shall only be made upon written direction of
               the Employer who shall be solely responsible for the propriety of
               such investment. Additional directives regarding the purchase,
               sale, retention or valuing of such securities may be addressed in
               an investment management or trust agreement, which is
               incorporated by reference. If there are any conflicts between
               this document and the above referenced agreements, this document
               shall govern;

         (g)   hold cash uninvested and deposit the same with any banking or
               savings institution, including its own banking department or the
               banking department of an affiliate;

         (h)   utilize a general disbursement account, i.e., in the form of a
               demand deposit account and/or time deposit account, for
               distributions from the Trust, without incurring any liability for
               payment of interest thereon, notwithstanding the Trustee's
               receipt of income with respect to float involving the
               disbursement account;

         (i)   hold contributions in an omnibus account, i.e., in the form of a
               demand deposit and/or time deposit account, maintained by the
               Trustee for up to three (3) business days (or such longer period
               as may result due to circumstances beyond the Trustee's control),
               without liability for interest thereon. (The Employer
               acknowledges that any float earnings associated with the assets
               held in such omnibus account are retained by the Trustee as part
               of its compensation for performing services with respect to the
               allocation of contributions to Participants' accounts);

         (j)   join in or oppose the reorganization, recapitalization,
               consolidation, sale or merger of corporations or properties,
               including those in which it or its affiliates are interested as
               Trustee, upon such terms as it deems advisable;

         (k)   hold investments in nominee or bearer form;

         (l)   exercise all ownership rights including the voting of proxies and
               the exercise of tender offers but only with respect to assets
               over which the Trustee has investment management responsibility;

         (m)   to hold, manage and control all property forming part of the
               Trust Fund and to sell, convey, transfer, exchange and otherwise
               dispose of the same from time to time;

         (n)   to apply for and procure from an insurance company as an
               investment of the Trust such annuity, or other contracts on the
               life of any Participant as the Plan Administrator shall deem
               proper; to exercise, at any time or from time to time, whatever
               rights and privileges may be granted under such annuity, or other
               contracts; to collect, receive, and settle for the proceeds of
               any such annuity, or other contracts as and when entitled to do
               so under the provisions thereof;

         (o)   unless otherwise provided by a directive as described by
               paragraph 13.6, the Employer will pass through shareholder rights
               (including voting rights) on Employer securities to Plan
               Participants. If no directive is provided, the Trustee shall
               exercise any shareholder rights (including voting rights) with
               respect to any securities held, but only in accordance with the
               instructions of the person or persons responsible for the
               investment of such securities subject to and as permitted by, any
               applicable rules of the Securities and Exchange Commission and
               any national securities exchange. Voting rights with respect to
               shares of registered investment companies held in the Trust shall
               be directed by the Named Investment Fiduciary responsible for
               selection of such registered investment companies as permissible
               investment alternatives. In the event of any conflict with any
               other provision of this Article or this Basic Plan Document #01,
               the provision of this

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               paragraph shall control. The Employer shall be responsible for
               preparing and distributing all required prospectuses for Employer
               securities and making such materials available to Plan
               Participants;

         (p)   to retain and employ such attorneys, agents and servants as may
               be necessary or desirable, in the opinion of the Trustee, in the
               administration of the Plan, and to pay them such reasonable
               compensation for their services as may be agreed upon as an
               expense of administration of the Plan, including power to employ
               and retain counsel upon any matter of doubt as to the meaning or
               interpretation to be placed upon this Plan or any provisions
               thereof with reference to any question arising in the
               administration of the Plan or pertaining to the rights and
               liabilities of the Trustee hereunder. The Trustee in any such
               event, any act in reliance upon the advice, opinions, records,
               statements and computations of any attorneys and agents and on
               the records, statements and computations of any servants so
               selected by it in good faith and shall be released and exonerated
               of and from all liability to anyone in so doing (except to the
               extent that liability is imposed under ERISA);

         (q)   to institute, prosecute and maintain, or to defend, any
               proceeding at law or in equity concerning the Plan or the assets
               thereof or any claims thereto, or the interests of Participants
               and Beneficiaries hereunder at the sole cost and expense of the
               Plan or at the sole cost and expense of the Participant that may
               be concerned therein or that may be affected thereby, as, in its
               opinion, shall be fair and equitable in each case, and to
               compromise, settle and adjust all claims and liabilities asserted
               by or against the Plan or asserted by or against it, or such
               terms as it, in each such case, shall deem reasonable and proper.
               The Trustee shall be under no duty or obligation to institute,
               prosecute, maintain or defend any suit, action or other legal
               proceeding unless it shall be indemnified to its satisfaction
               against all expenses and liabilities (including without
               limitation, legal and other professional fees) which it may
               sustain or anticipate by reason thereof; and

         (r)   the Trustee is expressly authorized to the fullest extent
               permitted by law to (1) retain the services of any broker-dealer,
               registered investment advisor or other financial services entity
               (including the Trustee and any of its affiliates) and any future
               successors in interest thereto collectively, for the purposes of
               this paragraph referred to as the "Affiliated Entities"), to
               provide services to assist or facilitate the purchase or sale of
               investments in the Trust, (2) acquire as assets of the Trust
               shares of mutual funds to which Affiliated Entities provide, for
               a fee, services in any capacity and (3) acquire in the Trust any
               other services or products of any kind or nature from the
               Affiliated Entities regardless of whether the same or dissimilar
               services or products are available from other institutions. The
               Trust may pay directly or indirectly (through mutual funds fees
               and charges for example) pay management fees, transaction fees
               and other commissions to the Affiliated Entities for the services
               or products provided to the Trust and/or such mutual funds at
               such Affiliated Entities' standard or published rates without
               offset (unless required by law) from any fees charged by the
               Trustee for its services as Trustee. The Trustee may also deal
               directly with the Affiliated Entities regardless of the capacity
               in which it is then acting, to purchase, sell, exchange or
               transfer assets of the Trust even though the Affiliated Entities
               are receiving compensation or otherwise profiting from such
               transaction or are acting as principal in such transaction. Each
               of the Affiliated Entities is authorized to effect transactions
               on national securities exchanges for the Trust as directed by the
               Trustee, and retain any transactional fees related thereto,
               consistent with Section 11(a)(1) of the Securities and Exchange
               Act of 1934, as amended and related Rule 11a2-2(T). Included
               specifically, but not by way of limitation in the transactions
               authorized by this provision, are transactions in which any of
               the Affiliated Entities is serving as an underwriting or member
               of an underwriting syndicate for a security being purchased or is
               purchasing or selling a security for its own account. In the
               event the Trustee is directed by the Plan Administrator, any
               named fiduciary, designated Investment Manager, Participant
               and/or Beneficiary, as applicable hereunder (collectively
               referred to as for purposes of this paragraph as the "Directing
               Party"), the Directing Party shall be authorized, and expressly
               retains the right hereunder, to direct the Trustee to retain the
               services of, and conduct transactions with, Affiliated Entities
               fully in the manner described above.

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13.9     APPOINTMENT OF ADDITIONAL TRUSTEE AND ALLOCATION OF RESPONSIBILITIES
Assets for which the Trustee is not serving in the capacity of Trustee may be
held by a second Trustee appointed by the Employer to hold specified
investments. In the event that an additional Trustee is appointed for the Plan
to serve as the Trustee of specific investments for which the Trustee is not
acting in the capacity of Trustee, the second Trustee shall have no
responsibilities to these assets other than as set forth herein. The Trustee
shall have no duties with respect to investment held by any other person
including, without limitation, any other Trustee for the Plan. Any other
secondary Trustee of the Plan shall have no duties with respect to assets held
in the Plan by the Trustee.

13.10    COMPENSATION, ADMINISTRATIVE FEES AND EXPENSES
All reasonable fees, charges and expenses incurred by the Trustee or the
Custodian in connection with the administration of the Trust and all reasonable
fees, charges and expenses incurred by the Plan Administrator in connection with
the administration of the Plan (including such reasonable compensation to the
Trustee/Custodian and the Plan Administrator as may be agreed upon from time to
time between the Employer, the Trustee/Custodian and Plan Administrator) and
fees for legal services rendered to the Trustee/Custodian or Plan Administrator
shall be paid from the Trust unless:

         (a)   The payment of such expense would constitute a "prohibited
               transaction" within the meaning of ERISA Section 406 or Code
               Section 4975 for which no statutory or administrative exemption
               is available.

         (b)   The Employer actually pays such expenses directly. Any and all
               reasonable additional administrative expenses incurred to effect
               investment directives made by the Participants and by each
               Beneficiary under this Plan shall be paid by the Trust and as
               determined by the Employer shall either be charged (in accordance
               with such reasonable nondiscriminatory rules as the Employer
               deems appropriate under the circumstances) to the account of the
               individual issuing such directive, or treated as a general
               expense of the Trust. If charged to a Participant's account and
               if the assets of such account are insufficient to satisfy such
               charges, the Employer shall pay any deficit to the Trustee.
               Notwithstanding the foregoing, nothing in this section shall
               prevent the Employer from paying the administrative expenses of
               the Plan directly.

         (c)   All transaction related expenses incurred to effect a specific
               investment for a Participant directed account (such as brokerage
               commissions and other transaction related expenses), shall, as
               determined by the Employer, either be paid from or otherwise be
               charged directly to the account of the Participant providing such
               direction or treated as a general expense of the Trust.

         (d)   If there are insufficient liquid assets of the Trust to cover the
               fees of the Trustee or the Custodian, then assets of the Trust
               shall be liquidated to the extent necessary to cover fees.

         (e)   Notwithstanding the foregoing, no compensation other than
               reimbursement for expenses incurred shall be paid to a Plan
               Administrator who is the Employer or Employee of the Employer.

         (f)   In the event any part of the Plan becomes subject to tax, all
               taxes incurred will be paid from the Plan at the direction of the
               Plan Administrator.

         (g)   Any investment gain or loss of the Trust that is not directly
               attributable to the investment of the account of any Participant
               (including, but not limited to, for example, any "float" earned
               on the disbursement account established for the Plan and not
               treated as part of the compensation of the Trustee or paying
               agent for the Plan, and any 12b-1 or similar fees paid to the
               Plan) will be applied to pay administrative expenses of the Plan,
               with any excess remaining at the close of the Plan Year being
               allocated among the Participant's accounts in accordance with the
               procedure established by the Plan Administrator for this purpose.

13.11    RECORDS
Within ninety (90) days following the close of each Plan Year, or at such other
times as may be agreed to between the Employer and the Trustee, and within
ninety (90) days following its removal or resignation, the Trustee shall file
with the Employer a report of that part of the Trust under the investment
management of the Trustee during such

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year or from the end of the preceding Plan Year to the date of removal or
resignation. Such report shall include a statement of receipts and
disbursements, the net income or loss of the Trust, the gains or losses realized
by the Trust upon sale or other disposition of the assets, the increase or
decrease in the value of the Trust, all payments and distributions made from the
Trust since the date of its last report, and shall contain a schedule of assets
listing the fair market value of investments held in the Trust as of the end of
the Plan Year or the date of removal or resignation, as applicable. The fair
market value of investments for which there is a ready market shall be
determined using the most recent price quoted on a national or other recognized
securities exchange or over-the-counter market. The fair market value of
illiquid investments shall be obtained by a valuation performed by an
independent appraiser appointed by the Trustee or appointed by the Employer and
approved by the Trustee for this purpose whose determination shall be final. The
Employer shall review the Trustee's report and notify the Trustee in the event
of its disapproval of the report within thirty (30) days, providing the Trustee
with a written description of the items in question. The Trustee shall have
sixty (60) days to provide the Employer with a written explanation of the items
in question. If the Employer again disapproves, the Trustee shall have the right
to file its report in a court of competent jurisdiction for audit and
adjudication. In the event the Employer fails to file a written objection to the
Trustee's report within the ninety (90) day period following receipt of the
report, the Employer shall be deemed to have approved the report. In such case,
the Trustee shall be released and discharged with respect to all matters
contained in the report.

13.12    LIMITATION ON LIABILITY AND INDEMNIFICATION

         (a)   The Trustee shall have the authority to manage and govern the
               Trust to the extent provided in this instrument, but does not
               guarantee the Trust in any manner against investment loss or
               depreciation in asset value, or guarantee the adequacy of the
               Trust to meet and discharge all or any liabilities of the Plan.

         (b)   The Trustee and/or Custodian shall not be liable for the making,
               retention, or sale of any investment or reinvestment made by it,
               as herein provided, or for any loss to, or diminution of the
               Trust, or for any other loss or damage which may result from the
               discharge of its duties hereunder except to the extent it is
               judicially determined such loss or damage is attributable to the
               Trustee/Custodian's breach of its duties hereunder or under
               ERISA.

         (c)   An institution acting as a Custodian or nondiscretionary Trustee
               shall have no discretion or investment management responsibility,
               unless otherwise expressly agreed in writing (pursuant to an
               investment management agreement, for example) and shall only be
               responsible to perform the functions described at paragraph 13.5
               hereof. Neither the Custodian nor Trustee (whether
               nondiscretionary or discretionary) shall have any responsibility
               with respect to Plan investments and does not guarantee the
               adequacy of the Trust to meet and discharge any or all
               liabilities associated with the Plan.

         (d)   The Employer warrants that all directions issued to the Trustee
               or Custodian by it or the Plan Administrator will be in
               accordance with the terms of the Plan and the auxiliary agreement
               and not contrary to the provisions of ERISA, as amended, and the
               Regulations issued thereunder.

         (e)   Neither the Trustee nor the Custodian shall be answerable for any
               action taken pursuant to any direction, consent, certificate, or
               other paper or document in the belief that the same is genuine.
               All directions by the Employer, Participant, the Plan
               Administrator, Named Fiduciary or an investment manager shall be
               made pursuant to pre-approved communication procedures to which
               all such parties, as applicable, shall have consented to in
               writing. The Employer shall deliver to the Trustee and Custodian
               written notification identifying the individual or individuals
               authorized to act on behalf the Plan and shall deliver specimens
               of their signatures to the Trustee/Custodian.

         (f)   The duties and obligations of the Trustee and the Custodian shall
               be limited to those expressly imposed by this instrument or
               subsequently agreed upon by the parties in writing.
               Responsibility for administrative duties required under the Plan
               or applicable law not expressly imposed upon or agreed to by the
               Trustee or the Custodian shall rest solely with the Employer.

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         (g)   The Employer shall indemnify the Trustee/Custodian against, and
               agrees to hold the Trustee/Custodian harmless from, all
               liabilities and claims and expenses including attorney's fees and
               expenses incurred in defending against such liability or claims
               against the Trustee/Custodian, unless such liability or claim
               results from the negligent action or inaction of the
               Trustee/Custodian, or where the Trustee/Custodian is found to
               have breached its duties under this Article or Part 4 of Title I
               of ERISA by a final judgment of a court of competent
               jurisdiction. Except as otherwise provided by the preceding
               sentence, the Employer also shall indemnify the Trustee/Custodian
               against and agrees to hold the Trustee/Custodian harmless from
               all liabilities, claims and expenses including attorney's fees
               and other expenses incurred in defending against such liabilities
               or claims, arising from any actions or breach of responsibility
               by any party other than the Trustee/Custodian, including without
               limitation by specification any acts of a prior Trustee or of
               another Trustee or Custodian appointed by the Employer.

         (h)   Without limiting any provision in the prior paragraph, the
               Employer expressly agrees to indemnify the Trustee/Custodian
               against any liability or claim (including attorney's fees and
               expenses in defending against such liabilities or claims) arising
               as a result of any act taken or failure to act, in accordance
               with the directions received from the Employer, Plan
               Administrator, investment manager, Participant, or a designee
               specified by the Employer directly or transmitted by a designated
               Service Provider to the Plan and without limitation by
               specification.

         (i)   The Trustee/Custodian will take all reasonable steps to assure
               the security of any data received from the Employer in connection
               with services provided to the Plan. The Employer will be
               responsible for retaining duplicate copies of any such data or
               materials it forwards to the Trustee/Custodian and for taking all
               other reasonable and necessary precautions in event such data or
               materials are lost or destroyed, regardless of cause, or in the
               event reprocessing is needed for any reason. The
               Trustee/Custodian will maintain records in connection with the
               performance of services hereunder for the applicable period as
               required by law, or if no period is required, for such period as
               is reasonable under the law.

         (j)   No waiver of any breach of this agreement shall constitute a
               waiver of any other breach, whether of the same or any other
               covenant, term or condition. The subsequent performance of any of
               the terms, covenants and conditions of this Article shall not
               constitute a waiver of any preceding breach, nor shall any delay
               or omission of any party's exercise of any rights arising from
               any default effect or impair the party's rights as to the same or
               future default.

         (k)   Neither the Trustee or the Custodian shall be responsible in any
               way for any actions taken, or failure to act, by a prior
               trustee/custodian. The Employer shall indemnify and hold harmless
               the Trustee/Custodian for such prior trustee/custodian's acts or
               inactions for any periods applicable, including periods for which
               the Plan must retroactively comply with any tax law or
               regulations thereunder.

         (l)   A fiduciary with respect to the Plan shall not be liable for a
               breach of fiduciary responsibility of another fiduciary with
               respect to the Plan except to the extent that:

               (1)   it participates knowingly in, or knowingly undertakes to
                     conceal, an act or omission of such other fiduciary,
                     knowing such act or omission is a breach;

               (2)   by its failure to comply with ERISA Section 404(a)(1) in
                     the administration of its specific responsibilities which
                     give rise to its status as a fiduciary, it has enabled such
                     other fiduciary to commit a breach; or

               (3)   it has knowledge of a breach by such other fiduciary,
                     unless it makes reasonable efforts under the circumstances
                     to remedy the breach.

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         (m)   If the assets of the Plan are held by two (2) or more Trustees,
               each Trustee will use reasonable care to prevent a co-Trustee
               from committing a breach of duty under the Employee Retirement
               Income Security Act of 1974, as amended, and they shall jointly
               manage and control the assets of the Plan; provided however, that
               such co-Trustee shall be authorized to allocate specific
               responsibilities, obligations or duties among the co-Trustees
               pursuant to a written agreement. If co-Trustees do enter into
               such an agreement, then a Trustee to whom certain
               responsibilities, obligations or duties have not been allocated
               shall not be liable either individually or as Trustee for any
               loss resulting to the Plan arising from the acts or omissions on
               the part of another Trustee to which such responsibilities,
               obligations or duties have been allocated.

13.13    CUSTODIAN
If a discretionary Trustee has been appointed, the Employer may appoint a
Custodian as provided for in the Adoption Agreement. A Custodian shall have the
same rights, powers and duties as a nondiscretionary Trustee. Any reference in
the Plan to a Trustee is also a reference to the Custodian unless the context
indicates otherwise. Any limitation of the Trustee's liability in the Plan shall
act as a limitation of the Custodian's liability. Where a discretionary Trustee
has provided direction, any action taken by the Custodian satisfies the
requirement in the Plan referencing the Trustee taking that action. The
resignation or removal of the Custodian shall be made in accordance with
paragraph 13.19 as though the Custodian were the Trustee. The Custodian shall be
responsible for the holding and safekeeping of all or a portion of the Plan's
assets. One or more Custodian(s) appointed under this Plan may hold all or any
portion of the Plan's assets. Such separate assets shall be held pursuant to the
terms of a separate custodial agreement with such Custodian. The separate
custodial agreement shall be treated as an addendum and, as such, may not
conflict with any provision of this document. In addition, any provision of a
separate custodial agreement which would jeopardize the tax qualified status of
this Defined Contribution Plan shall be null and void. In addition to the
holding and safekeeping of Plan assets, the Custodian's duties shall include:

         (a)   receiving contributions under the terms of the Plan, but not
               determining the amount or enforcing the payment thereof,

         (b)   making distributions from the Plan in accordance with
               instructions received from the Plan Administrator or an
               authorized representative of the Employer,

         (c)   keeping records reflecting its administration of the Trust or the
               custodial account and making such records, statements and reports
               available to the Employer for review and audit at such times as
               agreed to between the Custodian, Plan Administrator, and the
               Employer, and

         (d)   retaining and employing such attorneys, agents and servants as
               may be necessary or desirable, in the opinion of the Custodian,
               in the administration of the Plan, and to pay them such
               reasonable compensation for their services as may be agreed upon
               as an expense of administration of the Plan, including power to
               employ and retain counsel upon any matter of doubt as to the
               meaning or interpretation to be placed upon this Plan or any
               provisions thereof with reference to any question arising in the
               administration of the Plan or pertaining to the rights and
               liabilities of the Trustee hereunder. The Custodian in any such
               event, any act in reliance upon the advice, opinions, records,
               statements and computations of any attorneys and agents and on
               the records, statements and computations of any servants so
               selected by it in good faith shall be released and exonerated of
               and from all liability to anyone in so doing (except to the
               extent that liability is imposed under ERISA).

The Custodian's duties shall be limited to those as agreed to between the
Employer and the Custodian. The Employer shall be responsible for any other
administrative duties required under the Plan or by applicable law.

13.14    INVESTMENT ALTERNATIVES OF THE CUSTODIAN

         (a)   The Custodian shall hold any or all assets received from the
               Trustee or its agents. If the Custodian holds title to Plan
               assets and such ownership requires action on the part of the
               registered owner, such action will be taken by the Custodian only
               upon receipt of specific instructions from the Trustee, or its
               designated agents or the Named Investment Fiduciary. Proxies
               shall be voted by or

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               pursuant to the express direction of the Trustee, its'
               authorized agent or the Named Investment Fiduciary. The
               Custodian shall not render any investment advice, including any
               opinion on the prudence of directed investments. The Employer
               and Trustee and its agents thereof assume all responsibility for
               adherence to fiduciary standards under ERISA, as amended, and
               the Regulations issued thereunder.

         (b)   Where the Sponsor serves as Custodian, the Trust shall only be
               invested in investment alternatives the Custodian makes available
               in the ordinary course of business unless the Custodian is
               directed otherwise by the Employer, the Trustee or any properly
               designated agent thereof. The Custodian under applicable Federal
               or state laws, may limit the investment alternatives including
               but not limited to savings accounts, savings certificates, or in
               other savings instruments offered by the Sponsor or its
               affiliates. Such investments shall be made at the direction of
               the Employer or Trustee(s) or other Named Investment Fiduciary
               and the Custodian shall have no responsibility for the propriety
               of such investments.

13.15    PROHIBITED TRANSACTIONS
The Trustee, Custodian, Employer, investment manager, the Named Investment
Fiduciary or Participant shall not knowingly enter into any transaction, engage
in any activity, or direct the purchase or acquisition of any investment with
respect to the Plan which would constitute a prohibited transaction under ERISA
or the Code for which a statutory or administrative exemption is not available.
The Trustee or Custodian shall not receive any investment advisory or other fees
from a regulated investment company (a mutual fund) which duplicates investment
management fees charged by the Trustee. The Trustee or Custodian shall be
permitted to receive fees from a regulated investment company if the Trustee or
Custodian has made a good faith determination that the receipt of such fees is
not a prohibited transaction pursuant to any guidance or exemption issued by the
Department of Labor from time to time.

13.16    EXCLUSIVE BENEFIT RULES
No part of the Trust shall be used for, or diverted to, purposes other than for
the exclusive benefit of Participants, former Participants with a vested
interest, and the Beneficiary or Beneficiaries of deceased Participants who have
in a vested interest in the Plan at death.

13.17    ASSIGNMENT AND ALIENATION OF BENEFITS
Except as provided in paragraphs 12.9 or 12.11, no right or claim to, or
interest in, any part of the Plan, or any payment from the Plan, shall be
assignable, transferable, or subject to sale, mortgage, pledge, hypothecation,
commutation, anticipation, garnishment, attachment, execution, or levy of any
kind. Neither the Trustee or Custodian shall recognize any attempt to assign,
transfer, sell, mortgage, pledge, hypothecate, commute, or anticipate the same,
except to the extent required by law. The preceding sentences shall also apply
to the creation, assignment, or recognition of a right to any benefit payable
with respect to a Participant pursuant to a domestic relations order, unless
such order is determined to be a Qualified Domestic Relations Order, as defined
in Code Section 414(p), or any domestic relations order entered before January
1, 1985 which the Plan's attorney and Plan Administrator deem to be qualified.

Notwithstanding any provision of this paragraph 13.17 to the contrary, an offset
to a Participant's Vested Account Balance against an amount that the Participant
is ordered or required to pay the Plan with respect to a judgment, order or
decree issued, or a settlement entered into, on or after August 5, 1997, shall
be permitted in accordance with Code Sections 401(a)(13)(C) and (D).

13.18    LIQUIDATION OF ASSETS
If the Trustee and/or Custodian must liquidate assets in order to make
distributions, transfer assets, or pay fees, expenses or taxes assessed against
all or a part of the Trust, and the Trustee/Custodian is not instructed as to
the liquidation of such assets, assets will be liquidated on a pro rata basis
across all the investment alternatives in the Trust. The Trustee and /or
Custodian are expressly authorized to liquidate assets in order to satisfy the
Trust's obligation to pay the Trustee and /or Custodian's fees or other
compensation if such fees or compensation is not paid on a timely basis.

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13.19    RESIGNATION AND REMOVAL
The Trustee may resign upon thirty (30) days written notice to the Employer. The
Employer may remove the Trustee upon sixty (60) days written notice to the
Trustee, or such shorter period of time as may be agreed to by the parties. The
Employer may discontinue its participation in this Prototype Defined
Contribution Plan effective upon thirty (30) days written notice to the Sponsor.
In such event the Employer shall, prior to the effective date thereof, amend the
Plan to eliminate any reference to this Prototype Defined Contribution Plan and
appoint a successor trustee/custodian. The Trustee shall deliver the Trust to
its successor on the effective date of the resignation or removal, or as soon
thereafter as practicable, provided that this shall not waive any lien the
Trustee may have upon the Trust for its compensation or expenses. Following the
effective date of the notice of termination, the Trustee shall have no further
responsibility for providing services to the Employer or the Plan. If the
Employer fails to amend the Plan and appoint a successor trustee/custodian
within the said thirty (30) days, or such longer period as the Trustee may
specify in writing, the Plan shall be deemed individually designed and the
highest ranking officer of the Employer shall be deemed the successor trustee or
custodian as the case may be. In such event, the Trustee may but shall not be
required to continue to hold custody of the assets of the Plan until such time
as appropriate arrangements have been made for the security of the Plan assets,
but for a discretionary Trustee, upon notification thereof to Plan Participants,
shall no longer have any responsibility for the investment of Plan assets.

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                                   ARTICLE XIV

                              TOP-HEAVY PROVISIONS

14.1     APPLICABILITY OF RULES
If the Plan [except in the case of a SIMPLE 401(k) Plan] is or becomes Top-Heavy
in any Plan Year, the provisions of this Article will supersede any conflicting
provisions in the Basic Plan Document #01 and accompanying Adoption Agreement.

14.2     MINIMUM CONTRIBUTION
Notwithstanding any other provision in the Employer's Plan, for any Plan Year in
which the Plan is Top-Heavy, the aggregate Employer contributions and
forfeitures allocated on behalf of any Participant (without regard to any Social
Security contribution) under this Plan or a combination of paired or non-paired
Defined Contribution Plans and no Defined Benefit Plans which are Top-Heavy, the
Employer will contribute the lesser of 3% of such Participant's Compensation or
the largest percentage of the Employer contributions and forfeitures, as a
percentage of the Key Employee's Compensation, up to a maximum permitted under
Code Section 401(a)(17), as indexed, allocated on behalf of any Key Employee for
that year.

         (a)   In any Limitation Year prior to January 1, 2000, if the Employer
               maintains or maintained a Defined Benefit Plan which is not
               paired, the provisions of the "Limitations on Allocations"
               section of the Adoption Agreement shall apply.

         (b)   Each Participant who is employed by the Employer on the last day
               of the Plan Year shall be entitled to receive an allocation of
               the Employer's minimum contribution for such Plan Year. The
               minimum allocation applies even though under other Plan
               provisions the Participant would not otherwise be entitled to
               receive an allocation, or would have received a lesser allocation
               for the year because the Participant fails to make required
               contributions to the Plan, the Participant's Compensation is less
               than a stated amount, or the Participant fails to complete
               one-thousand (1,000) Hours of Service (or such lesser number
               designated by the Employer in the Adoption Agreement) during the
               Plan Year. A paired profit-sharing Plan designated to provide the
               Top-Heavy minimum contribution must do so regardless of profits.
               An Employer may elect in the Adoption Agreement by resolution or
               by Plan amendment whether the Top-Heavy minimum Contribution will
               be made to all Participants or just non-Key Employees.

The Top-Heavy minimum contribution does not apply to any Participant to the
extent the Participant is covered under any other plan(s) of the Employer and
the Employer has provided in the Adoption Agreement that the minimum allocation
or benefit requirements applicable to this Plan will be satisfied in the other
plan(s).

If a Key Employee makes an Elective Deferral or has an allocation of Matching
Contributions credited to his or her account, a Top-Heavy minimum contribution
will be required for non-Key Employees who are Participants. For purposes of
satisfying the Top-Heavy minimum contribution requirement, Elective Deferrals
and Matching Contributions are not taken into account.

14.3     MINIMUM VESTING
For any Plan Year during which this Plan is Top-Heavy, the minimum vesting
schedule selected by the Employer in the Adoption Agreement will automatically
apply to the Plan. If the vesting schedule elected by the Employer in the
Adoption Agreement is less liberal than the allowable schedule, the schedule
will automatically shift to a vesting schedule which satisfies the Top-Heavy
minimum requirements. If the vesting schedule under the Employer's Plan shifts
in or out of the Top-Heavy schedule for any Plan Year, such shift is an
amendment to the vesting schedule and the election in paragraph 9.9 of the Basic
Plan Document #01 applies. The minimum vesting schedule applies to all accrued
benefits within the meaning of Code Section 411(a)(7) except those attributable
to Employee contributions, including benefits accrued before the effective date
of Code Section 416 and benefits accrued before the Plan became Top-Heavy. No
reduction in vested benefits may occur in the event the Plan's status as
Top-Heavy changes for any Plan Year. This paragraph does not apply to the
account balances of any Employee who does not have one

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(1) Hour of Service after the Plan initially becomes Top-Heavy and such
Employee's account balance attributable to Employer contributions and
forfeitures will be determined without regard to this paragraph.

14.4     LIMITATIONS ON ALLOCATIONS
In any Limitation Year beginning prior to January 1, 2000 in which the Top-Heavy
Ratio exceeds 90% (i.e., the Plan becomes Super Top-Heavy), the denominators of
the Defined Benefit Fraction and Defined Contribution Fraction shall be computed
using 100% of the dollar limitation instead of 125%.

14.5     USE OF SAFE HARBOR CONTRIBUTIONS TO SATISFY TOP-HEAVY CONTRIBUTION
         RULES
If elected in the Adoption Agreement, a 3% Safe Harbor Non-Elective Contribution
allocated to all eligible Employees may be used to satisfy the minimum
contribution requirement for a Top-Heavy Plan. A Safe Harbor Matching
Contribution may not be used to satisfy the minimum contribution requirement for
a Top-Heavy Plan.

14.6     TOP-HEAVY RULES FOR SIMPLE 401(k) PLANS
A SIMPLE 401(k) Plan is not treated as a Top-Heavy Plan under Code Section 416
for any year for which this article applies.

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                                   ARTICLE XV

                            AMENDMENT AND TERMINATION

15.1     AMENDMENT BY SPONSOR
The Sponsor may amend any or all provisions of this Prototype Defined
Contribution Plan at any time without obtaining the approval or consent of any
Employer which has adopted this Plan and Trust provided that no amendment shall
authorize or permit any part of the corpus or income of the Plan to be used for
or diverted to purposes other than for the exclusive benefit of Participants and
their Beneficiaries, or eliminate an optional form of distribution. For purposes
of Sponsor amendments, the mass submitter of this Basic Plan Document #01 shall
be recognized as the agent of the Sponsor. If the Sponsor does not adopt the
amendments made by the mass submitter, it will no longer be identical to or a
minor modifier of the mass submitter plan.

15.2     AMENDMENT BY EMPLOYER
The Employer may amend any option in the Adoption Agreement, and may include
language as permitted in the Adoption Agreement to satisfy Code Section 415 or
to avoid duplication of minimums under Code Section 416 because of the required
aggregation of multiple plans. The Employer may also adopt certain model
amendments published by the Internal Revenue Service which specifically provide
that their adoption will not cause the Plan to be treated as an individually
designed plan for which the Employer must obtain a separate determination
letter. An Employer that amends the Plan for any other reason, including a
waiver of the minimum funding requirement under Code Section 412(d), will no
longer participate in this Prototype Plan program and will be considered an
individually designed Plan. In such event, all references to the institution or
company as Sponsor shall be deemed null and void.

15.3     PROTECTED BENEFITS
An amendment (including the adoption of this Plan as a restatement of an
existing Plan) may not decrease a Participant's accrued benefit or account
balance except to the extent permitted under Code Section 412(c)(8), and may not
reduce or eliminate a Code Section 411(d)(6) protected benefit (except as
provided by the Code or the Regulations issued thereunder) determined
immediately prior to the date of adoption, or if later, the Effective Date of
the amendment. Where this Plan is being adopted to amend another plan that
contains a protected benefit not provided for in this document, the Employer may
attach an addendum to the Adoption Agreement that describes such protected
benefit which shall be incorporated in the Plan.

15.4     PLAN TERMINATION
The Employer shall have the right to terminate its Plan at any time. The Sponsor
of this Prototype Defined Contribution Plan is to be given sixty (60) days
notice in writing of the Employer's intent to terminate or transfer the assets
of the Plan. If the Plan is terminated, partially terminated, or if there is a
complete discontinuance of contributions under a profit-sharing plan maintained
by the Employer, all amounts credited to the accounts of Participants shall vest
and become nonforfeitable. In the event of a partial termination, only those who
are affected by such partial termination shall be fully vested. In the event of
termination, the Plan Administrator shall direct the Trustee or the Custodian as
applicable with respect to the distribution of accounts to or for the exclusive
benefit of Participants or their Beneficiaries. Such distribution shall be made
directly to Participants or, at the direction of the Participant, may be
transferred directly to another Eligible Retirement Plan or individual
retirement account. In the absence of an election by a Participant who has
received notice from the Plan Administrator under paragraph 6.11, the Plan
Administrator may direct the Trustee or Custodian to transfer the Participant's
benefit to another Defined Contribution Plan maintained by the Employer, other
than an employee stock ownership plan. If the Employer does not maintain another
Defined Contribution Plan, the Plan Administrator may direct the Trustee or
Custodian to transfer the Participant's benefit to an individual retirement
account with an institution selected by the Plan Administrator, or make a
distribution pursuant to paragraph 7.15. Prior to making any distribution, the
Plan Administrator shall establish in a manner acceptable to the Trustee or
Custodian, that the Plan has received a favorable determination letter from the
Internal Revenue Service approving the Plan termination and authorizing the
distribution of benefits to Plan Participants. In the absence of such
determination letter, the Trustee or Custodian may agree to make distributions
to Participants if the Plan Administrator represents that the applicable
requirements, if any, of ERISA and the Code governing the termination of
employee benefit plans have been or are being complied with or that appropriate
authorizations, waivers, exemptions, or variances have been or are being
obtained.

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15.5     DISTRIBUTION RESTRICTIONS UNDER A CODE SECTION 401(k) PLAN
If the Employer's Plan includes a cash or deferred arrangement or if transferred
assets described in paragraph 6.13 are subject to the distribution restrictions
of Code Sections 401(k)(2) and 401(k)(10), the special distribution provisions
of this paragraph apply. The portion of the Participant's Vested Account Balance
attributable to Elective Deferrals (or to amounts treated under the cash or
deferred arrangement as Elective Deferrals) is not distributable on account of
Plan termination, as described in this paragraph, unless:

         (a)   the Participant otherwise is entitled under the Plan to a
               distribution of that portion of the Vested Account Balance, or

         (b)   the Plan termination occurs without the establishment of a
               successor Plan. A successor Plan under subparagraph (b) is a
               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)] maintained by
               the Employer (or by a related Employer) at the time of the
               termination of the Plan or within the period ending twelve (12)
               months after the final distribution of assets. A distribution
               pursuant to this subparagraph (b), must be part of a lump sum
               distribution(s) to the Participant of his Vested account balance.

         (c)   The disposition by a corporation to an unrelated entity of such
               corporation's interest in a subsidiary [within the meaning of
               Code Section 409(d)(3)] if such corporation continues to maintain
               the Plan, but only with respect to the Employees who continue
               employment with such subsidiary.

         (d)   In connection with the disposition by an Employer of less than
               85% of the assets used by the Employer in a trade or business to
               an unrelated entity, distribution of the entire Vested Account
               Balance of an Participant who continues employment with the
               acquirer will, if so agreed to by the Employer, be made to the
               Participant in a single lump sum. This paragraph shall apply if
               the acquirer does not maintain the Plan after disposition and
               only if such Employee's change in employment status constitutes a
               "separation from Service" within the meaning of Code Section
               401(k)(2)(b)(i)(I).

15.6     QUALIFICATION OF EMPLOYER'S PLAN
If the adopting Employer fails to obtain or retain applicable Internal Revenue
Service qualification as a Prototype Plan, such Employer's Plan shall no longer
participate in this Prototype Defined Contribution Plan and will be considered
an individually designed plan.

15.7     MERGERS AND CONSOLIDATIONS

         (a)   In the case of any merger or consolidation of the Employer's Plan
               with, or transfer of assets or liabilities of the Employer's Plan
               to any other plan, Participants in the Employer's Plan shall be
               entitled to receive benefits immediately after the merger,
               consolidation, or transfer which are equal to or greater than the
               benefits they would have been entitled to receive immediately
               before the merger, consolidation, or transfer if the Plan had
               then terminated.

         (b)   Any corporation into which the Trustee, Custodian or any
               successor thereto may be merged or with which it may be
               consolidated, or any corporation resulting from any merger or
               consolidation to which the Trustee, Custodian or any successor
               thereto may be a party, or any corporation to which all or
               substantially all the business of the Trustee, Custodian or any
               successor thereto may be transferred, shall automatically be the
               successor without the filing of any instrument or performance of
               any further act, before any court.

                                       110
<Page>

15.8     QUALIFICATION OF PROTOTYPE
The Sponsor intends that this Prototype Defined Contribution Plan will meet the
requirements of the Code as a qualified Defined Contribution Plan. Should the
Commissioner of Internal Revenue or any delegate of the Commissioner at any time
determine that the Prototype Defined Contribution Plan fails to meet the
requirements of the Code, the Sponsor will amend the Basic Plan Document #01 as
necessary to maintain its qualified status.

                                       111
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                                   ARTICLE XVI

                                  GOVERNING LAW

16.1     GOVERNING LAW
Construction, validity and administration of the Prototype Defined Contribution
Plan and any Employer Plan established under the terms of this Plan and
accompanying Adoption Agreement, shall be governed by Federal law to the extent
applicable and to the extent not applicable by the laws of the State or
Commonwealth in which the principal office of the Prototype Sponsor or its
affiliate is located.

16.2     STATE COMMUNITY PROPERTY LAWS
The terms and conditions of the Prototype Defined Contribution Plan and any
Employer's Plan established under the terms of this Basic Plan Document #01 and
accompanying Adoption Agreement shall be applicable without regard to community
property laws of any state.

                                                                           10/02

                                       112
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                               IRS MODEL AMENDMENT

With respect to distributions under the Plan made for calendar years beginning
on or after:

[ ]      January 1, 2001

[ ]      January 1, 2002

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, notwithstanding any provision of the Plan to
the contrary. This paragraph shall continue in effect until the end of the last
calendar year beginning before the effective date of the final Regulations under
Code Section 401(a)(9) or such other date as may be specified in guidance
published by the Internal Revenue Service.

                                       113
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  AMENDMENT TO THE PROTOTYPE DEFINED CONTRIBUTION PLAN BASIC PLAN DOCUMENT #01

The Employer named in the Adoption Agreement hereby amends the Plan to reflect
certain provisions of the Economic Growth and Tax Relief Reconciliation Act of
2001 ("EGTRRA"). This amendment is intended as a good faith compliance with the
requirements of EGTRRA and is to be construed in accordance with EGTRRA and
guidance issued thereunder. This amendment shall supersede the provisions of the
Basic Plan Document #01 to the extent those provisions are inconsistent with the
provisions of this amendment. The Basic Plan Document #01 is hereby amended as
follows:

1.   Paragraph 1.16 of the Basic Plan Document #01 entitled "Compensation",
     under the paragraph entitled "Limitation on Compensation" is amended
     effective for Plan Years beginning after December 31, 2001, by the addition
     of the following three sentences at the end of the paragraph:

     "The annual Compensation of each Participant taken into account in
     determining allocations for any Plan Year beginning after December 31,
     2001, shall not exceed $200,000, as adjusted for cost-of-living increases
     in accordance with Code Section 401(a)(17)(B). Annual Compensation means
     Compensation during the Plan Year or such other consecutive 12-month period
     over which Compensation is otherwise determined under the Plan (the
     determination period). The cost-of-living adjustment in effect for a
     calendar year applies to annual Compensation for the determination period
     that begins with or within such calendar year."

2.   Paragraph 1.55 of the Basic Plan Document #01 entitled "Key Employee", is
     deleted in its entirety and replaced with the following for Plan Years
     beginning after December 31, 2001:

     "1.55  KEY EMPLOYEE Key Employee means any Employee or former Employee
     (including any deceased Employee) who at any time during the Plan Year that
     includes the determination date was an officer of the Employer having
     annual Compensation greater than $130,000 [as adjusted under Code Section
     416(i)(1) for Plan Years beginning after December 31, 2002], a five percent
     (5%) owner of the Employer, or a one percent (1%) owner of the Employer
     having annual Compensation of more than $150,000. For this purpose, annual
     Compensation means Compensation within the meaning of Code Section
     415(c)(3). The determination of who is a Key Employee will be made in
     accordance with Code Section 416(i)(1) and the applicable Regulations and
     other guidance of general applicability issued thereunder."

3.   Paragraph 4.4 of the Basic Plan Document #01 entitled "Rollover
     Contributions", is amended by the addition of the following paragraph (g)
     which shall read as follows:

     "(g)   If elected by the Employer in the Adoption Agreement, the Plan will
            accept Participant Rollover Contributions and/or Direct Rollovers of
            distributions made after December 31, 2001, from the types of plans
            specified in the Adoption Agreement, beginning on the Effective Date
            specified in the Adoption Agreement."

4.   Paragraph 4.7 of the Basic Plan Document #01 entitled "Elective Deferrals
     in a 401(k) Plan", is amended by the addition of two new paragraphs (g) and
     (h) which shall read as follows:

     "(g)   No Participant shall be permitted to have Elective Deferrals made
            under this Plan, or any other Qualified Plan maintained by the
            Employer during any taxable year, in excess of the dollar limitation
            contained in Code Section 402(g) in effect for such taxable year,
            except to the extent permitted under subparagraph (h) below and Code
            Section 414(v), if applicable.

     (h)    If elected by the Employer in the Adoption Agreement, all Employees
            who are eligible to make Elective Deferrals under this Plan and who
            have attained age fifty (50) before the close of the Plan Year shall
            be eligible to make catch-up contributions in accordance with, and
            subject to the limitations of, Code Section 414(v). Such catch-up
            contributions shall not be taken into account for purposes of the
            provisions of the Plan implementing the required limitations of Code
            Sections 402(g) and 415. The Plan shall not be treated as failing to
            satisfy the provisions of the Plan

                                        1
<Page>

            implementing the requirements of Code Sections 401(k)(3),
            401(k)(11), 401(k)(12), 410(b), or 416, as applicable, by reason of
            the making of such catch-up contributions.

5.   Paragraph 4.8 of the Basic Plan Document #01 entitled "Elective Deferrals
     in a SIMPLE 401(k) Plan" is amendment by the addition of two new paragraphs
     (j) and (k) which shall read as follows:

     "(j)   Except to the extent permitted under subparagraph (k) below, the
            Adoption Agreement, EGTRRA Section 631 and Code Section 414(v), the
            maximum salary reduction contribution that can be made to this Plan
            is the amount determined under Code Section 408(p)(2)(A)(ii) for the
            calendar year.

     (k)    If elected by the Employer in the Adoption Agreement, all Employees
            who are eligible to make Elective Deferrals under this Plan and who
            have attained age fifty (50) before the close of the Plan Year shall
            be eligible to make catch-up contributions in accordance with, and
            subject to the limitations of, Code Section 414(v). Such catch-up
            contributions shall not be taken into account for purposes of the
            provisions of the Plan implementing the required limitations of Code
            Sections 401(k)(11), 408(p)(2)(A)(ii), 410(b) and 415(c) as
            applicable, by reason of the making of such catch-up contributions."

6.   Effective as of the date set forth in the Adoption Agreement Section
     entitled "Distribution Upon Severance from Employment", paragraph 6.3 of
     the Basic Plan Document #01 entitled "Benefits on Termination of Employment
     " is amended by the addition of paragraphs (i) and (j) which shall read as
     follows:

     "(i)   If elected by the Employer in the Adoption Agreement, this paragraph
            shall apply for distributions and severances from employment
            occurring after the dates specified in the Adoption Agreement.

            A Participant's Elective Deferrals, Qualified Non-Elective
            Contributions, Qualified Matching Contributions, and earnings
            attributable to these contributions shall be distributed on account
            of the Participant's severance from employment. However, such a
            distribution shall be subject to the other provisions of the Plan
            regarding distributions, other than provisions that require a
            separation from Service before such amounts may be distributed.

     (j)    If elected by the Employer in the Adoption Agreement, the value of a
            Participant's nonforfeitable account balance shall be determined
            without regard to that portion of the account balance that is
            attributable to rollover contributions (and the earnings allocable
            thereto) within the meaning of Code Sections 402(c), 403(a)(4),
            403(b)(8), 408(d)(3)(A)(ii) and 457(e)(16). If the value of the
            Participant`s nonforfeitable account balance as so determined is
            $5,000 or less, the Plan shall immediately distribute the
            Participant's entire nonforfeitable account balance."

7.   Effective as of the date set forth in the Adoption Agreement Section
     entitled "Distribution Upon Severance from Employment", paragraph 6.6 of
     the Basic Plan Document #01 entitled "Commencement of Benefits", is amended
     by the addition of paragraph (d) which shall read as follows:

     "(d)   If elected by the Employer in the Adoption Agreement, this paragraph
            shall apply for distributions and severances from employment
            occurring after the dates specified in the Adoption Agreement.

            A Participant's Elective Deferrals, Qualified Non-Elective
            Contributions, Qualified Matching Contributions, and earnings
            attributable to these contributions shall be distributed on account
            of the Participant's severance from employment. However, such a
            distribution shall be subject to the other provisions of the Plan
            regarding distributions, other than provisions that require a
            separation from Service before such amounts may be distributed."

8.   The following new paragraph (c) is added to paragraph 6.7 of the Basic Plan
     Document #01 entitled "Transitional Rules for Cash-Out Limits" and shall
     apply if elected by the Employer in the Adoption Agreement and be effective
     as specified in the Adoption Agreement.

     "(c)   If elected by the Employer in the Adoption Agreement, for purposes
            of this paragraph 6.7, the value of a Participant's nonforfeitable
            account balance shall be determined without regard to that

                                        2
<Page>

            portion of the account balance that is attributable to Rollover
            Contributions (and the earnings allocable thereto) within the
            meaning of Code Sections 402(c), 403(a)(4), 403(b)(8),
            408(d)(3)(A)(ii), and 457(e)(16). If the value of the Participant's
            nonforfeitable account balance as so determined is $5,000 or less,
            the Plan shall immediately distribute the Participant's entire
            nonforfeitable account balance."

9.   Paragraph 6.9 of the Basic Plan Document #01 entitled "Hardship
     Withdrawals", is amended effective January 1, 2002 by the addition of the
     following paragraph (d):

     "(d)   A Participant who receives a distribution after December 31, 2001,
            on account of Hardship shall be prohibited from making Elective
            Deferrals and Voluntary After-tax Contributions under this and all
            other Plans of the Employer for six (6) months after receipt of the
            distribution. A Participant who receives a distribution in calendar
            year 2001 on account of Hardship shall be prohibited from making
            Elective Deferrals and Voluntary After-tax Contributions under this
            and all other Plans of the Employer for the period specified by the
            Employer in the Adoption Agreement."

     The Code Section 402(g) limit for 2002 does not have to be reduced with
     respect to a participant who has received a Hardship distribution in
     calendar year 2001.

10.  Paragraph 6.10 of the Basic Plan Document #01 entitled "Direct Rollover of
     Benefits", is amended effective January 1, 2002 by the addition of the
     following paragraph (e):

     "(e)   This paragraph shall apply only to distributions made after December
            31, 2001. For purposes of the Direct Rollover provisions in
            paragraph 6.10 of the Plan, an Eligible Retirement Plan shall also
            mean an annuity contract described in Code Section 403(b) and an
            eligible plan under Code Section 457(b) which is maintained by a
            state, political subdivision of a state, or any agency or
            instrumentality of a state or political subdivision of a state which
            agrees to separately account for amounts transferred into such plan
            from this Plan. The definition of Eligible Retirement Plan shall
            also apply in the case of a distribution to a surviving Spouse, or
            to a Spouse or former Spouse who is the alternate payee under a
            Qualified Domestic Relations Order, as defined in Code Section
            414(p).

            For purposes of the Direct Rollover provisions in paragraph 6.10 of
            the Plan, any amount that is distributed on account of Hardship
            shall not be an Eligible Rollover Distribution and the distributee
            may not elect to have any portion of such a distribution paid
            directly to an Eligible Retirement Plan.

            For purposes of the Direct Rollover provisions in paragraph 6.10 of
            the Plan, a portion of the distribution shall not fail to be an
            Eligible Rollover Distribution merely because the portion consists
            of Voluntary After-tax Contributions which are not includible in
            gross income. However, such portion may be transferred only to an
            individual retirement account or annuity described in Code Section
            408(a) or (b), or to a qualified Defined Contribution Plan described
            in Code Section 401(a) or 403(a) that agrees to separately account
            for amounts so transferred, including separately accounting for the
            portion of such distribution which is includible in gross income and
            the portion of such distribution which is not so includible."

11.  Article IX of Basic Plan Document #01 entitled "VESTING", is hereby amended
     effective for the first Plan Year beginning after December 31, 2001, by
     adding a new paragraph 9.12 entitled "Vesting of Employer Matching
     Contributions" which shall read as follows:

     "9.12  VESTING OF EMPLOYER MATCHING CONTRIBUTIONS
     This section shall apply to Participants with an account balance derived
     from Employer Matching Contributions who complete an Hour of Service under
     the Plan in a Plan Year beginning after December 31, 2001. If elected by
     the Employer in the Adoption Agreement, this section shall also apply to
     all other Participants with an account balance derived from Employer
     Matching Contributions.

                                        3
<Page>

     A Participant's account balance derived from Employer Matching
     Contributions shall vest as provided in Section XIII(E) of the Adoption
     Agreement if elected."

12.  Article X of Basic Plan Document #01 entitled "LIMITATIONS ON ALLOCATIONS",
     is amended by the addition of the following paragraph 10.6 entitled "Annual
     Additions" which shall read as follows:

     "10.6  ANNUAL ADDITIONS
     Except to the extent permitted under Section 4.7(h) of Basic Plan Document
     #01 and under Code Section 414(v), the Annual Addition that may be
     contributed or allocated to a Participant's account under the Plan for any
     Limitation Year beginning after December 31, 2001 shall not exceed the
     lesser of:

            (a)   $40,000, as adjusted for increases in the cost-of-living under
                  Code Section 415(d), or

            (b)   100% of the Participant's Compensation, within the meaning of
                  Code Section 415(c)(3), for the Limitation Year.

     The Compensation limit referred to in (b) above shall not apply to any
     contribution for medical benefits after separation from Service [within the
     meaning of Code Section 401(h) or Code Section 419A(f)(2)] which is
     otherwise treated as an Annual Addition."

13.  Effective for Plan Years beginning after December 31, 2001, paragraph
     11.7(b) of the Basic Plan Document #01 is amended by the deletion of this
     paragraph which outlines the multiple use test described in Treasury
     Regulations Section 1.401(m)-2.

14.  Paragraph 12.9 of the Basic Plan Document #01 entitled "Participant Loans"
     is amended effective January 1, 2001 by deleting the language at subsection
     (i) and replacing it with the following:

     "(i)   Effective for Plan loans made after December 31, 2001, Plan
            provisions prohibiting loans to any Owner-Employee or Shareholder
            Employee shall cease to apply."

15.  Paragraph 14.2 of the Basic Plan Document #01 entitled "Minimum
     Contribution" is amended for Plan Years beginning after December 31, 2001
     by the addition of the following two new subparagraphs at the end of the
     paragraph which shall read as follows:

     "MATCHING CONTRIBUTIONS - Employer Matching Contributions shall be taken
     into account for purposes of satisfying the minimum contribution
     requirements of Code Section 416(c)(2). The preceding sentence shall apply
     with respect to Matching Contributions under the Plan or, if the Plan
     provides that the minimum contribution requirement shall be met in another
     plan, such other plan. Employer Matching Contributions that are used to
     satisfy the minimum contribution requirements shall be treated as Matching
     Contributions for purposes of the Actual Contribution Percentage Test and
     other requirements of Code Section 401(m).

     CONTRIBUTIONS UNDER OTHER PLANS - The Employer may provide in the Adoption
     Agreement that the minimum benefit requirement shall be met in another
     plan, including another plan that consists solely of a cash or deferred
     arrangement which meets the requirements of Code Section 401(k)(12) and
     Matching Contributions which meet the requirements of Code Section
     401(m)(11)."

16.  The Top-Heavy requirements of Code Section 416 and Article XIV of the Basic
     Plan Document #01 shall not apply in any Plan Year beginning after December
     31, 2001, in which the Plan established under the Basic Plan Document #01
     consists solely of a cash or deferred arrangement which meets the
     requirements of Code Section 401(k)(12) and Matching Contributions which
     meet the requirements of Code Section 401(m)(11).

     This paragraph shall apply for purposes of determining whether the Plan is
     a Top-Heavy Plan under Code Section 416(g) for Plan Years beginning after
     December 31, 2001, and whether the Plan satisfies the minimum benefits
     requirements of Code Section 416(c) for such years. This section amends
     Article XIV of the Basic Plan Document #01 by adding paragraph 14.7
     entitled "Determination of Top-Heavy Status". The paragraph shall read as
     follows:

                                        4
<Page>

     "14.7  DETERMINATION OF TOP-HEAVY STATUS

            (a)   DETERMINATION OF PRESENT VALUES AND AMOUNTS - This paragraph
                  14.7 shall apply for purposes of determining the Present
                  Values of accrued benefits and the amounts of account balances
                  of Employees as of the Top-Heavy Determination Date.

            (b)   DISTRIBUTIONS DURING THE PLAN YEAR ENDING ON THE TOP-HEAVY
                  DETERMINATION DATE - The Present Value of accrued benefits and
                  the amounts of account balances of an Employee as of the
                  Top-Heavy Determination Date shall be increased by the
                  distributions made with respect to the Employee under the Plan
                  and any plan aggregated with this Plan under Code Section
                  416(g)(2) during the 1-year period ending on the Top-Heavy
                  Determination Date. The preceding sentence shall also apply to
                  distributions under a terminated plan which, had it not been
                  terminated, would have been aggregated with this Plan under
                  Code Section 416(g)(2)(A)(i). In the case of a distribution
                  made for a reason other than separation from Service, death,
                  or Disability, this provision shall be applied by substituting
                  "5-year period" for "1-year period".

            (c)   EMPLOYEES NOT PERFORMING SERVICES DURING THE PLAN YEAR ENDING
                  ON THE TOP-HEAVY DETERMINATION DATE - The accrued benefits and
                  accounts of any individual who has not performed services for
                  the Employer during the 1 -year period ending on the Top-Heavy
                  Determination Date shall not be taken into account."

                                        5
<Page>

                MINIMUM DISTRIBUTION REQUIREMENTS MODEL AMENDMENT
                                     TO THE
           PROTOTYPE DEFINED CONTRIBUTION PLAN BASIC PLAN DOCUMENT #01

THE EMPLOYER NAMED IN THE ADOPTION AGREEMENT HEREBY AMENDS THE PLAN TO REFLECT
CERTAIN PROVISIONS OF THE FINAL REGULATIONS ISSUED UNDER CODE SECTION 401(a)(9).
THIS AMENDMENT IS INTENDED AS A GOOD FAITH COMPLIANCE WITH THE REQUIREMENTS OF
THE REGULATIONS AND IS TO BE CONSTRUED IN ACCORDANCE WITH THE GUIDANCE ISSUED
THEREUNDER. EXCEPT AS OTHERWISE PROVIDED, THIS AMENDMENT SHALL BE EFFECTIVE AS
OF THE FIRST DAY OF THE FIRST PLAN YEAR BEGINNING AFTER DECEMBER 31, 2001. THIS
AMENDMENT SHALL SUPERSEDE THE PROVISIONS OF THE BASIC PLAN DOCUMENT #01 TO THE
EXTENT THOSE PROVISIONS ARE INCONSISTENT WITH THE PROVISIONS OF THIS AMENDMENT.
THE BASIC PLAN DOCUMENT #01 IS HEREBY AMENDED AS FOLLOWS:

                                  ARTICLE XVII

                        MINIMUM DISTRIBUTION REQUIREMENTS

17.1     EFFECTIVE DATE
Unless an earlier effective date is specified in the Adoption Agreement, the
provisions of this Article will apply for purposes of determining required
minimum distributions for calendar years beginning with the 2003 calendar year.

17.2     COORDINATION WITH MINIMUM DISTRIBUTION REQUIREMENTS PREVIOUSLY IN
         EFFECT
If the Adoption Agreement specifies an effective date of this Article that is
earlier than calendar years beginning with the 2003 calendar year, required
minimum distributions for 2002 under this Article will be determined as follows.
If the total amount of 2002 required minimum distributions under the Plan made
to the distributee prior to the effective date of this Article equals or exceeds
the required minimum distributions determined under this Article, then no
additional distributions will be required to be made for 2002 on or after such
date to the distributee. If the total amount of 2002 required minimum
distributions under the Plan made to the distributee prior to the effective date
of this Article are less than the amount determined under this Article, then
required minimum distributions for 2002 on and after such date will be
determined so that the total amount of required minimum distributions for 2002
made to the distributee will be the amount determined under this Article.

17.3     PRECEDENCE
The requirements of this Article will take precedence over any inconsistent
provisions of the Plan.

17.4     REQUIREMENTS OF TREASURY REGULATIONS INCORPORATED
All distributions required under this Article will be determined and made in
accordance with the Treasury Regulations under Code Section 401(a)(9).

17.5     TEFRA SECTION 242(b)(2) ELECTIONS
Notwithstanding the other provisions of this Article, distributions may be made
under a designation made before January 1, 1984, in accordance with Section
242(b)(2) of the Tax Equity and Fiscal Responsibility Act ("TEFRA") and the
provisions of the Plan that relate to Section 242(b)(2) of TEFRA.

17.6     REQUIRED BEGINNING DATE
The Participant's entire interest will be distributed, or begin to be
distributed, to the Participant no later than the Participant's Required
Beginning Date.

17.7     DEATH OF PARTICIPANT BEFORE DISTRIBUTIONS BEGIN
If the Participant dies before distributions begin, the Participant's entire
interest will be distributed, or begin to be distributed, no later than as
follows:

         (a)   If the Participant's surviving Spouse is the Participant's sole
               designated Beneficiary, then, except as provided in the Adoption
               Agreement, distributions to the surviving Spouse will begin by
               December 31 of the calendar year immediately following the
               calendar year in which the Participant died, or by December 31 of
               the calendar year in which the Participant would have attained
               age 70 1/2, if later.

                                        1
<Page>

         (b)   If the Participant's surviving Spouse is not the Participant's
               sole designated Beneficiary, then, except as provided in the
               Adoption Agreement, distributions to the designated Beneficiary
               will begin by December 31 of the calendar year immediately
               following the calendar year in which the Participant died.

         (c)   If there is no designated Beneficiary as of September 30 of the
               year following the year of the Participant's death, the
               Participant's entire interest will be distributed by December 31
               of the calendar year containing the fifth anniversary of the
               Participant's death.

         (d)   If the Participant's surviving Spouse is the Participant's sole
               designated Beneficiary and the surviving Spouse dies after the
               Participant but before distributions to the surviving Spouse
               begin, this paragraph 17.7, other than paragraph 17.7(a), will
               apply as if the surviving Spouse were the Participant.

For purposes of this paragraph and paragraphs 17.11 and 17.12, unless paragraph
17.7(d) applies, distributions are considered to begin on the Participant's
Required Beginning Date. If paragraph 17.7(d) applies, distributions are
considered to begin on the date distributions are required to begin to the
surviving Spouse under paragraph 17.7(a). If distributions under an annuity
purchased from an insurance company irrevocably commence to the Participant
before the Participant's Required Beginning Date [or to the Participant's
surviving Spouse before the date distributions are required to begin to the
surviving Spouse under paragraph 17.7(a)], the date distributions are considered
to begin is the date distributions actually commence.

17.8     FORMS OF DISTRIBUTIONS
Unless the Participant's interest is distributed in the form of an annuity
purchased from an insurance company or in a single sum on or before the Required
Beginning Date, as of the First Distribution Calendar Year distributions will be
made in accordance with paragraph 17.9 through paragraph 17.12 of this Article.
If the Participant's interest is distributed in the form of an annuity purchased
from an insurance company, distributions thereunder will be made in accordance
with the requirements of Code Section 401(a)(9) of the Treasury Regulations.

17.9     AMOUNT OF REQUIRED MINIMUM DISTRIBUTION FOR EACH DISTRIBUTION CALENDAR
         YEAR
During the Participant's lifetime, the minimum amount that will be distributed
for each Distribution Calendar Year is the lesser of:

         (a)   the quotient obtained by dividing the Participant's account
               balance by the distribution period in the Uniform Lifetime Table
               set forth in Section 1.401(a)(9)-9 of the Treasury Regulations,
               using the Participant's age as of the Participant's birthday in
               the Distribution Calendar Year; or

         (b)   if the Participant's sole designated Beneficiary for the
               distribution calendar year is the Participant's Spouse, the
               quotient obtained by dividing the Participant's account balance
               by the number in the Joint and Last Survivor Table set forth in
               Section 1.401(a)(9)-9 of the Treasury Regulations, using the
               Participant's and Spouse's attained ages as of the Participant's
               and Spouse's birthdays in the Distribution Calendar Year.

17.10    LIFETIME REQUIRED MINIMUM DISTRIBUTIONS CONTINUE THROUGH YEAR OF
         PARTICIPANT'S DEATH
Required minimum distributions will be determined under this paragraph and
paragraph 17.9 beginning with the first Distribution Calendar Year and up to and
including the Distribution Calendar Year that includes the Participant's date of
death.

17.11    DEATH ON OR AFTER DISTRIBUTIONS BEGIN

         (a)   PARTICIPANT SURVIVED BY DESIGNATED BENEFICIARY - If the
               Participant dies on or after the date distributions begin and
               there is a designated Beneficiary, the minimum amount that will
               be distributed for each Distribution Calendar Year after the year
               of the Participant's death is the quotient obtained by dividing
               the Participant's account balance by the longer of the remaining
               life expectancy of the Participant or the remaining life
               expectancy of the Participant's designated Beneficiary,
               determined as follows:

                                        2
<Page>

               (1)   The Participant's remaining life expectancy is calculated
                     using the age of the Participant in the year of death,
                     reduced by one for each subsequent year.

               (2)   If the Participant's surviving Spouse is the Participant's
                     sole designated Beneficiary, the remaining life expectancy
                     of the surviving Spouse is calculated for each Distribution
                     Calendar Year after the year of the Participant's death
                     using the surviving Spouse's age as of the Spouse's
                     birthday in that year. For Distribution Calendar Years
                     after the year of the surviving Spouse's death, the
                     remaining life expectancy of the surviving Spouse is
                     calculated using the age of the surviving Spouse as of the
                     Spouse's birthday in the calendar year of the Spouse's
                     death, reduced by one for each subsequent calendar year.

               (3)   If the Participant's surviving Spouse is not the
                     Participant's sole designated Beneficiary, the designated
                     Beneficiary's remaining life expectancy is calculated using
                     the age of the Beneficiary in the year following the year
                     of the Participant's death, reduced by one for each
                     subsequent year.

         (b)   NO DESIGNATED BENEFICIARY - If the Participant dies on or after
               the date distributions begin and there is no designated
               Beneficiary as of September 30 of the year after the year of the
               Participant's death, the minimum amount that will be distributed
               for each distribution calendar year after the year of the
               Participant's death is the quotient obtained by dividing the
               Participant's account balance by the Participant's remaining life
               expectancy calculated using the age of the Participant in the
               year of death, reduced by one for each subsequent year.

17.12    DEATH BEFORE DATE DISTRIBUTIONS BEGIN

         (a)   PARTICIPANT SURVIVED BY DESIGNATED BENEFICIARY - Except as
               provided in the Adoption Agreement, if the Participant dies
               before the date distributions begin and there is a designated
               Beneficiary, the minimum amount that will be distributed for each
               distribution calendar year after the year of the Participant's
               death is the quotient obtained by dividing the Participant's
               account balance by the remaining life expectancy of the
               Participant's designated Beneficiary, determined as provided in
               paragraph 17.11.

         (b)   NO DESIGNATED BENEFICIARY - If the Participant dies before the
               date distributions begin and there is no designated Beneficiary
               as of September 30 of the year following the year of the
               Participant's death, distribution of the Participant's entire
               interest will be completed by December 31 of the calendar year
               containing the fifth anniversary of the Participant's death.

         (c)   DEATH OF SURVIVING SPOUSE BEFORE DISTRIBUTIONS TO SURVIVING
               SPOUSE ARE REQUIRED TO BEGIN - If the Participant dies before the
               date distributions begin, the Participant's surviving Spouse is
               the Participant's sole designated Beneficiary, and the surviving
               Spouse dies before distributions are required to begin to the
               surviving Spouse under paragraph 17.7(a), this paragraph 17.12
               will apply as if the surviving Spouse were the Participant.

17.13    DESIGNATED BENEFICIARY
The individual who is designated as the Beneficiary under paragraph 1.13 of the
Basic Plan Document #01 and is the designated Beneficiary under Code Section
401(a)(9) and Section 1.401(a)(9)-1, Q&A-4, of the Treasury Regulations.

17.14    DISTRIBUTION CALENDAR YEAR
A calendar year for which a minimum distribution is required. For distributions
beginning before the Participant's death, the First Distribution Calendar Year
is the calendar year immediately preceding the calendar year which contains the
Participant's Required Beginning Date. For distributions beginning after the
Participant's death, the First Distribution Calendar Year is the calendar year
in which distributions are required to begin under paragraph 17.7. The required
minimum distribution for the Participant's First Distribution Calendar Year will
be made on or before the Participant's Required Beginning Date. The required
minimum distribution for other Distribution Calendar Years, including the
required minimum distribution for the Distribution Calendar Year in which the

                                        3
<Page>

Participant's Required Beginning Date occurs, will be made on or before December
31 of that Distribution Calendar Year.

17.15    LIFE EXPECTANCY
Life expectancy as computed by use of the Single Life Table in Section
1.401(a)(9)-9 of the Treasury Regulations.

17.16    PARTICIPANT'S ACCOUNT BALANCE
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 made and allocated or forfeitures
allocated to the account balance as of dates in the Valuation Calendar Year
after the Valuation Date and decreased by distributions made in the Valuation
Calendar Year after the Valuation Date. The account balance for the Valuation
Calendar year includes any amounts rolled over or transferred to the Plan either
in the Valuation Calendar Year or in the Distribution Calendar Year if
distributed or transferred in the Valuation Calendar Year.

17.17    REQUIRED BEGINNING DATE
The date specified in paragraph 1.88 of the Basic Plan Document #01.

                                        4
<Page>

                        CODE SECTION 125 MODEL AMENDMENT

The following is a model amendment that a sponsor of a qualified plan may choose
to adopt if the Employer sponsor maintains a health program in conjunction with
a Section 125 arrangement but permits an Employee to elect cash in lieu of group
health coverage, only if the Employee is able to certify that he or she has
other health coverage. The use of this amendment will generally also apply to
the definition of Compensation for purposes of Code Section 414(s) unless the
plan otherwise specifically excludes all amounts described in Code Section
414(s)(2).

A prototype plan may be amended by the document's Sponsor to use the alternative
definition of Compensation to the extent authorized. Alternatively, adopting
Employers may adopt a Plan amendment as an addendum to the Plan. The inclusion
of the Model Plan Amendment below as an addendum to a Plan adopted to comply
with EGTRRA, will not cause a prototype Plan to be treated as an individually
designed plan. A Plan Sponsor that adopts the Model Amendment verbatim (or with
only minor changes) will have reliance that the form of its Plan satisfies the
requirements of this Revenue Ruling, and the adoption of such an amendment will
not adversely affect the Plan Sponsor's or the adopting Employer's reliance on a
favorable determination, or opinion letter.

                                        1
<Page>

           IRS MODEL AMENDMENT CODE SECTION 125 "DEEMED CONTRIBUTIONS"

                       PROTOTYPE DEFINED CONTRIBUTION PLAN
                             BASIC PLAN DOCUMENT #01

Pursuant to Article XV, paragraph 15.1 of the Prototype Basic Plan Document #01
and in accordance with Revenue Ruling 2002-27, the Basic Plan Document #01 is
amended as follows effective for Plan Years and Limitation Years beginning on or
after January 1, 2002, except that, for any such Employer sponsors of the Plan
who operated the Plan in accordance with the definition below prior to January
1, 2002 and in Plan Years beginning on or after January 1, 1998, such amendment
is also effective for all years during such period in which the Plan operated in
accordance with this definition.

For purposes of the definition of Compensation under paragraph 1.16, amounts
under Code Section 125 include any amounts not available to a Participant in
cash in lieu of group health coverage because the Participant is unable to
certify that he or she has other health coverage. An amount will be treated as
an amount under Code Section 125 only if the Employer does not request or
collect information regarding the Participant's other health coverage as part of
the enrollment process for the health plan.

Executed this ________ day of _________________.

                                                    ----------------------------
                                                          Name of Employer

                                                    ----------------------------
                                                             Signed By

                                                    ----------------------------
                                                             Signature

                                        1
<Page>

                              DEEMED IRA AMENDMENT
                                     FOR THE

                       PROTOTYPE DEFINED CONTRIBUTION PLAN

                             BASIC PLAN DOCUMENT #01

The Employer named in the Adoption Agreement hereby amends the Plan to reflect
the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001
("EGTRRA") regarding the establishment of "Deemed IRAs". This amendment is
intended as a good faith compliance with the requirements of EGTRRA and is to be
construed in accordance with EGTRRA and the guidance issued thereunder. This
amendment shall supersede the provisions of the Basic Plan Document #01 to the
extent those provisions are inconsistent with the provisions of this amendment.
The Basic Plan Document #01 is hereby amended by adding Articles XVIII, XIX and
XX as follows:

                                  ARTICLE XVIII

                                   DEEMED IRAS

This Article shall apply if elected by the Employer in the Adoption Agreement
and shall be effective for Plan Years beginning after the date specified in the
Adoption Agreement. Any Traditional or Regular IRA established hereunder to
accept Deemed IRA Contributions as permitted by Code Section 408(g) shall follow
the rules set forth in Code Section 408 and outlined in Article XIX. Any Roth
IRA established hereunder to accept Deemed IRA Contributions as permitted by
Code Section 408(g) shall follow the rules set forth in Code Section 408A and
outlined in Article XX.

18.1     DEEMED IRAS Each Participant may make Voluntary Employee Contributions
to the Participant's Traditional or Roth IRA as elected on the Adoption
Agreement under Basic Plan Document #01. The Plan shall establish a separate
account or annuity as applicable for the designated IRA contributions of each
Participant and any earnings properly allocable to the contributions, and
maintain separate recordkeeping with respect to each such IRA.

18.2     INDIVIDUAL The Participant in the Plan who has established an
Individual Retirement Account or a tax-qualified Roth IRA under this Basic Plan
Document #01, which may be amended from time to time.

18.3     INVESTMENT IN COLLECTIBLES If a trust or custodial account established
hereunder acquires collectibles within the meaning of Code Section 408(m) after
December 31, 1981, assets of the trust or custodial account will be treated as a
distribution in an amount equal to the cost of such collectibles.

18.4     RESTRICTIONS ON DIRECTING INVESTMENTS While the Individual may direct
the Trustee with respect to investments, the Individual may not borrow from the
account or pledge any of the assets of the IRA as security for a loan, or buy
property or assets from or sell property or assets to the account.

18.5     PROHIBITION AGAINST INVESTING IN LIFE INSURANCE No part of the trust or
custodial assets will be invested in life insurance contacts.

18.6     NONFORFEITABILITY The balance in an Individual's Deemed IRA account is
nonforfeitable at all times.

18.7     PROHIBITION AGAINST COMMINGLING OF ASSETS The assets of the trust or
custodial account will not be commingled with other property except in a common
trust fund or common investment fund.

18.8     SEPARATE ACCOUNTING Separate records will be maintained for the
interest of each Individual under an IRA established by the Employer. IRAs
established pursuant to this paragraph shall be held in a trust or annuity as
applicable separate from the trust established under the Plan to hold
contributions other than deemed IRA contributions and shall satisfy the
applicable requirements of Code Sections 408 and 408(A), which requirements are
set forth in Articles XIX and XX.

                                        1
<Page>

18.9     REPORTING DUTIES The Trustee or issuer as applicable shall be subject
to the reporting requirements of Code Section 408(i) with respect to all
IRAs that are established and maintained under the Plan.

18.10    VOLUNTARY EMPLOYEE CONTRIBUTIONS For purposes of this paragraph, a
Voluntary Employee Contribution [other than a mandatory contribution within
the meaning of Code Section 411(c)(2)] that is made by the Participant and
which the Participant has designated, at or prior to the time of making the
contribution as a contribution to which this paragraph applies.

18.11    SUBSTITUTION OF NON-BANK TRUSTEE OR CUSTODIAN If a non-bank Trustee
or Custodian has been appointed by the Employer under Basic Plan Document
#01, such entity shall retain the right to substitute another Trustee or
Custodian if such non-bank Trustee or Custodian receives notice from the
Commissioner of Internal Revenue that such substitution is required because
it has failed to comply with the requirements of Regulations Section
1.408-2(e).

                                   ARTICLE XIX
              TRADITIONAL INDIVIDUAL RETIREMENT ACCOUNT PROVISIONS

19.1     TRADITIONAL IRA OR REGULAR IRA An Individual Retirement Account, or
Individual Retirement Annuity described in Code Section 408(a) or (b)
respectively, or a non-Roth IRA, and shall, where the context so requires,
include a Traditional IRA, SEP IRA, SARSEP IRA, SEP Traditional IRA,
Rollover IRA and Combined IRA. No account established under Basic Plan
Document #01 may accept SIMPLE IRA or Coverdell Education contributions.

19.2     MAXIMUM ANNUAL CONTRIBUTION Shall mean, with respect to Traditional
IRA Contributions made by or on behalf of an Individual for a taxable year,
an amount that does not exceed the lesser of (a) the deductible amount
described in Code Section 219(b)(5)(A) or (b) 100% of the Individual's
Compensation reduced by (c) the amount of any contributions made by or on
behalf of the Individual to another Traditional IRA or to a Roth IRA for
the same taxable year.

19.3     CATCH-UP CONTRIBUTION In the case of annual contributions to a
Traditional IRA or IRA Rollover Account, an amount not to exceed the
Applicable Amount as defined in Code Section 219(b)(5)(B)(i), an amount not
to exceed the lesser of:

         (a)   the Applicable Deferral Amount as defined in Code Section
               414(v)(2)(A), or

         (b)   the excess, if any, of the Individual's Compensation (as defined
               in the Adoption Agreement) for the year, over any other Elective
               Deferrals made by the Individual for the year (other than
               Catch-Up Contributions).

Catch-Up Contributions that may be made by or on behalf of an Individual for any
taxable year to an IRA established under this Plan shall be reduced by the
amount of Catch-Up Contributions made by or on behalf of the same Individual to
any other IRA or Roth IRA for the same taxable year except that, in the case of
Catch-Up Contributions made as salary reduction contributions to a SARSEP IRA
Account, the amount of such Catch-Up Contributions allowed for any taxable year
shall be reduced by the amount of Catch-Up Contributions made by or on behalf of
the same Individual to any other retirement plan described in Code Sections
401(a), 403(b), 408(p) or 457. Catch-Up Contributions may be made by or on
behalf of an Individual who has attained the age of 50 on or before the last day
of the year for which the contribution is made. The Plan shall be interpreted to
deem any Individual's contribution that exceeds the Maximum Annual Contribution
as defined in paragraph 19.2 but not an amount greater than the Applicable
Amount to be a Catch-Up Contribution unless the Individual elects to treat such
amount as an Excess Contribution described in paragraph 19.8.

19.4     REQUIRED BEGINNING DATE The April 1st of the calendar year following
the calendar year in which the Individual attains age 70 1/2.

19.5     TAX YEAR The period for which an Individual must report income on his
or her Federal income tax return. The tax return of most Individuals is based on
the calendar year.

                                        2
<Page>

19.6     TRUSTEE The institution and any successor thereto including by merger
or acquisition who has been appointed and accepted as indicated on the Adoption
Agreement.

19.7     TRADITIONAL IRA CONTRIBUTIONS An Individual may make a cash
contribution in any amount up to the lesser of the Maximum Annual Contribution
or 100% of Compensation for a Tax Year (reduced by the amount of any
contributions made by the Individual or on the Individual's behalf to another
IRA or to a Roth IRA for the same Tax Year) in any year in which the Individual
is under the age of 70 1/2.

The Trustee is not permitted to accept contributions in excess of the
Maximum Annual Contribution amount for any Tax Year unless it is a Rollover
Contribution [as permitted by Code Sections 402(c) and 403(a)(4)].
Contributions may be made to an IRA for any Tax Year at any time starting
on the first day of the Tax Year and ending on the day the Individual's
Federal income tax return is due for such year (not including any
extensions). Except in the case of a Rollover Contribution [as permitted by
Code Sections 402(c), 402(e)(6), 403(a)(4), 403(b)(8), 403(b)(10),
408(d)(3) and 457(e)(16)(A)(i)], the total of such contributions shall not
exceed the Maximum Annual Contribution amount for each year listed below:

<Table>
<Caption>
               YEARS                                      MAXIMUM ANNUAL CONTRIBUTION AMOUNT
               <S>                                                    <C>
               2002 through 2004                                      $ 3,000
               2005 through 2007                                      $ 4,000
               2008 and thereafter                                    $ 5,000
</Table>

For years after 2008, the $5,000 limit is subject to cost-of-living adjustments
("COLAs") under Code Section 219(b)(5)(c). Such adjustments will be in $500
increments.

         (a)   CATCH-UP CONTRIBUTIONS - If, by December 31 of any taxable year,
               an Individual is age 50 or over, the Individual may make an
               additional contribution (a "Catch-Up Contribution") to all of the
               Individual's IRAs in the aggregate and, if the Individual is
               eligible, Roth IRAs up to the amounts listed below for each year:

<Table>
<Caption>
               YEARS                                           CATCH-UP CONTRIBUTION
               <S>                                                    <C>
               2002 through 2005                                      $   500
               2006 and thereafter                                    $ 1,000
</Table>

               If the Individual is eligible, any annual contribution the
               Individual makes that exceeds the Individual's Maximum Annual
               Contribution will be treated as a Catch-Up Contribution (up to
               the limits described above) unless the Individual elects to treat
               such amounts as an Excess Contribution described in paragraph
               19.8 below.

         (b)   DEDUCTIBILITY OF TRADITIONAL IRA CONTRIBUTIONS -

               (1)   IN GENERAL. The Individual may fully deduct their
                     Traditional IRA contributions, up to the total of the
                     Individual's Maximum Annual Contribution plus any Catch-Up
                     Contributions, if:

                     (i)    the Individual is single and the Individual is not
                            an active Participant in a Retirement Plan,

                     (ii)   the Individual is married, both the Individual and
                            the Individual's Spouse are not active Participants
                            in a Retirement Plan, or

                     (iii)  the Individual is not an active Participant in a
                            Retirement Plan and the Individual's Spouse is an
                            active Participant, but the Individual and their
                            Spouse's jointly filed adjusted gross income ("AGI")
                            does not exceed $150,000. If the Individual's Spouse
                            is an active Participant and the Individual is not,
                            their ability to deduct their Traditional IRA
                            contribution is phased out ratably if the Individual
                            and their Spouse's joint AGI is more

                                        3
<Page>

                            than $150,000 but not more than $160,000. No
                            deduction is permitted if the Individual and their
                            Spouse's joint AGI exceeds $160,000.

               (2)   ACTIVE PARTICIPANTS IN RETIREMENT PLAN. If the Individual
                     is an active Participant in a Retirement Plan, the
                     Individual may deduct the Individual's Traditional IRA
                     contribution if the AGI of the Individual and if
                     applicable, the Individual and the Individual's Spouse, is
                     less than the Threshold Amount (see below). If the AGI of
                     the Individual, and if applicable the Individual and the
                     Individual's Spouse, equals or exceeds the Threshold Amount
                     but is less than the Phaseout Amount (see below), the
                     Individual's ability to deduct their Traditional IRA
                     contribution is reduced ratably, but not below $200. If the
                     AGI of the Individual equals or exceeds the Phaseout
                     Amount, the Individual may not deduct any Traditional IRA
                     contributions. The AGI limits for active Participants vary
                     depending upon the Tax Year and the Individual's Federal
                     filing status. The charts below illustrate the AGI limits
                     for each filing status.

                     If the Individual is married and is an active Participant
                     in the Plan and files jointly with their Spouse:

<Table>
<Caption>
                     TAXABLE                          YEAR THRESHOLD AMOUNT                     PHASEOUT AMOUNT
                     <S>                                    <C>                                    <C>
                     2002                                   $ 54,000                               $ 64,000
                     2003                                     60,000                                 70,000
                     2004                                     65,000                                 75,000
                     2005                                     70,000                                 80,000
                     2006                                     75,000                                 85,000
                     2007 and thereafter                      80,000                                100,000
</Table>

                     If the Individual is single and an active Participant in a
                     Plan and files using any non-married filing status:

<Table>
<Caption>
                     TAXABLE                          YEAR THRESHOLD AMOUNT                     PHASEOUT AMOUNT
                     <S>                                    <C>                                    <C>
                     2002                                   $ 34,000                               $ 44,000
                     2003                                     40,000                                 50,000
                     2004                                     45,000                                 55,000
                     2005                                     50,000                                 60,000
                     2006                                     50,000                                 60,000
                     2007 and thereafter                      50,000                                 60,000
</Table>

                     If the Individual is married but files separately, the
                     Individual's Threshold Amount is $0 and their Phaseout
                     Amount is $10,000 for all Tax Years, $20,000 in the case of
                     a joint tax return for tax years beginning after December
                     31, 2006.

         (c)   SAVER'S CREDIT - The Saver's Credit under Code Section 25B is a
               nonrefundable tax credit available to taxpayers whose AGI does
               not exceed certain limits. The credit is equal to a specified
               percentage of the taxpayer's eligible contributions to IRAs or
               certain Employer-sponsored retirement plans for each taxable year
               from 2002 through 2006.

               (1)   ELIGIBILITY. The taxpayer must be age eighteen (18) or over
                     before the end of the taxable year, may not be a full-time
                     student and cannot be claimed as a dependent on another
                     taxpayer's Federal income tax return.

               (2)   CONTRIBUTIONS ELIGIBLE FOR THE SAVER'S CREDIT. The maximum
                     amount of annual contributions that may be taken into
                     account is $2,000. Eligible contributions include annual
                     contributions to Traditional and Roth IRAs and salary
                     reduction contributions to Code Section 401(k) Plans,
                     SIMPLEs [IRA or 401(k)], Code Section 403(b) Plans,
                     governmental Code Section 457 Plans or SARSEP plans.
                     Voluntary After-Tax Contributions to an Employer's
                     Qualified Retirement Plan or a Code Section 403(b) plan are
                     also eligible for the credit.

                                        4
<Page>

               (3)   REDUCTION OF ELIGIBLE CONTRIBUTIONS. The amount of a
                     taxpayer's eligible contributions for any taxable year will
                     be reduced by any taxable distributions received by the
                     taxpayer (or by the taxpayer's Spouse if filing a joint
                     return) from an IRA or a plan listed in (c)(2) above during
                     the taxable year, during the two (2) preceding years or
                     during the period from the end of the taxable year until
                     the due date (with extensions) of the taxpayer's Federal
                     income tax return.

               (4)   AMOUNT OF CREDIT. The Saver's Credit will be 50%, 20% or
                     10% (the "Applicable Percentage") of eligible contributions
                     based upon the taxpayer's filing status and AGI as shown on
                     the chart below:

               ADJUSTED GROSS INCOME:

<Table>
<Caption>
                     JOINT RETURN                 HEAD OF HOUSEHOLD          ALL OTHERS
               -------------------------        --------------------    ---------------------
               OVER             NOT OVER        OVER        NOT OVER    OVER         NOT OVER       %
               ----------------------------------------------------------------------------------------
               <S>              <C>             <C>         <C>         <C>          <C>           <C>
               $      0         $ 30,000        $      0    $ 22,500    $      0     $ 15,000      50%
               $ 30,000         $ 32,500        $ 22,500    $ 24,375    $ 15,000     $ 16,250      20%
               $ 32,500         $ 50,000        $ 24,375    $ 37,500    $ 16,250     $ 25,000      10%
               $ 50,000                         $ 37,500                $ 25,000                    0%
</Table>

19.8     EXCESS CONTRIBUTIONS If the Participant contributes more than allowed
with respect to a Tax Year, the Individual must notify the Trustee or insurer to
return to the Individual the excess contribution, together with any investment
earnings on that amount, or to apply the excess contribution as a contribution
for the Individual's next succeeding Tax Year. The Participant must notify the
Trustee or insurer in writing prior to the date on which the Individual files,
or is required to file, the Individual's income tax return for the Tax Year for
which the excess contribution was made.

19.9     SUNSET PROVISIONS Plan amendments made to comply with the Economic
Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA"), including, without
limitation, amendments made to the contribution limits and rollover rules, are
subject to the sunset provisions of EGTRRA Section 901. Under the sunset
provision, the provisions of EGTRRA shall not apply to taxable or Plan Years
beginning after December 31, 2010, pursuant to Section 901 of EGTRRA. With
respect to taxable and Plan Years beginning after December 31, 2010, the Code
shall be applied and administered as if EGTRRA had never been enacted. In such
cases, the terms and conditions of the Plan shall revert to those terms and
conditions that would have been in effect had the Plan not been amended as of
January 1, 2002.

19.10    MAINTENANCE OF AN INDIVIDUAL'S IRA The Trustee will establish and
maintain an IRA in the Individual's name under this document. The Individual's
Account will be administered separately from any other IRA and the assets of the
Individual's IRA will not be commingled with the assets of any other IRA, except
in a common trust fund or common investment fund as described in Code Section
408(a)(5).

19.11    METHODS OF PAYMENT The Individual's retirement benefits must begin to
be paid to the Individual no later than the April 1 following the calendar year
in which the Individual reaches age 70 1/2. Such distributions shall be made in
accordance with Code Sections 408(a)(6) or 408(b)(3) and the Regulations issued
thereunder. Not later than March 1 of the year following the calendar year in
which the Individual reaches age 70 1/2, the Individual may elect to have the
balance in the IRA paid to the Individual in:

         (a)   a single lump-sum payment, or

         (b)   equal or substantially equal monthly, quarterly, semi-annual, or
               annual payments. The payments may be computed over any period of
               time but not longer than the Individual's life expectancy or the
               joint life expectancy of the Individual and the Individual's
               designated Beneficiary.

Installment payments will continue only so long as amounts remain in an IRA.
Once an IRA is exhausted, payments will stop. If the Individual is receiving
installment payments, the Individual may request distribution of all or any part
of the remaining balance in the Individual's IRA at any time upon written notice
to the Sponsor.

                                        5
<Page>

19.12    QUALIFYING FIRST-TIME HOMEBUYER DISTRIBUTION A Qualifying First-Time
Homebuyer Distribution is any distribution used within 120 days of the date
the distribution is received by the Individual, the Individual's Spouse or
the child, grandchild or ancestor of the Individual and the Individual's
Spouse, to pay for the acquisition, construction or reconstruction of the
Individual's principal residence, provided that the Individual (and the
Individual's Spouse) for whom the principal residence is acquired or
constructed had no present ownership interest in a principal residence
during the two (2) year period ending on the date a binding contract to
acquire the principal residence was entered into or on which construction
or reconstruction of the principal residence was commenced. The aggregate
amount of distributions received by the Individual during the Individual's
lifetime and which may be treated as Qualifying First-time Homebuyer
Distributions may not exceed $10,000.

19.13    QUALIFYING HIGHER EDUCATION EXPENSES A qualifying higher education
expense includes tuition, fees, books, supplies, and equipment required for
the enrollment or attendance of the Individual, Individual's Spouse,
Individual's child [as defined in Code Section 151(c)(3)] or the
Individual's or the Individual's Spouse's grandchild, at an eligible
educational institution [as defined in Code Section 529(e)(5)] reduced, for
any Tax Year, by any amount paid for the benefit of the student including a
qualified scholarship, educational assistance allowance or similar payment
which is excludable from gross income under the Code or any other Federal
law.

19.14    REQUIREMENTS OF INCOME TAX REGULATIONS All distributions required
under this Article will be determined and made in accordance with the
Income Tax Regulations under Code Section 401(a)(9)(1)(2). Unless an
earlier effective date is specified by the Individual in writing, the
provisions of this Article will apply for purposes of determining required
minimum distributions for calendar years beginning with the 2003 calendar
year. The requirements of this Article XIX will take precedence over any
inconsistent provisions of the Plan.

19.15    REQUIRED BEGINNING DATE The date on which an Individual is required
to take his or her first minimum distribution from the IRA. The
Individual's entire interest will be distributed, or begin to be
distributed, to the Individual no later than the April 1 of the calendar
year following the calendar year in which the Individual attains age 70 1/2.

19.16    DEATH OF INDIVIDUAL BEFORE DISTRIBUTIONS BEGIN If the Individual dies
before distributions begin, the Individual's entire interest will be
distributed, or begin to be distributed, no later than as follows:

         (a)   If the Individual's surviving Spouse is the Individual's sole
               designated Beneficiary, distributions to the surviving Spouse
               will begin by December 31 of the calendar year immediately
               following the calendar year in which the Individual died, or by
               December 31 of the calendar year in which the Individual would
               have attained age 70 1/2, if later. However, if the Individual
               dies before distributions begin and there is a designated
               Beneficiary, distribution to the designated Beneficiary may not
               be required to begin by the date specified in this paragraph, but
               instead, the Individual's entire interest may be distributed to
               the designated Beneficiary by December 31 of the calendar year
               containing the fifth (5) anniversary of the Individual's death.
               If the Individual's surviving Spouse is the Individual's sole
               designated Beneficiary and the surviving Spouse dies after the
               Individual but before distributions to either the Individual or
               the surviving Spouse begin, this election may apply as if the
               surviving Spouse were the Individual and may apply to all
               distributions or only to certain distributions as so designated
               by the Individual. This election will be deemed to have been made
               if such surviving Spouse makes a contribution to the IRA or fails
               to take a required distribution as a Beneficiary.

         (b)   If the Individual's surviving Spouse is not the Individual's sole
               designated Beneficiary, distributions to the designated
               Beneficiary will begin by December 31 of the calendar year
               immediately following the calendar year in which the Individual
               died. However, Individuals or Beneficiaries may elect on an
               individual basis whether the five (5) year rule or the life
               expectancy rule in this paragraph 19.16 and 19.17 apply to
               distributions after the death of an Individual who has a
               designated Beneficiary. The election must be made no later than
               the earlier of September 30 of the calendar year in which
               distribution would be required to begin under paragraph 19.16, or
               by September 30 of the calendar year which contains the fifth

                                        6
<Page>

               anniversary of the Individual's (or, if applicable, surviving
               Spouse's) death as permitted under Regulations Section
               1.401(a)(9). If neither the Individual nor Beneficiary makes an
               election under this paragraph, distributions will be made in
               accordance with paragraphs 19.16 and 19.17 herein and, if
               applicable, the elections in paragraph (a) above.

         (c)   If there is no designated Beneficiary as of September 30 of the
               year following the year of the Individual's death, the
               Individual's entire interest will be distributed by December 31
               of the calendar year containing the fifth (5) anniversary of the
               Individual's death.

         (d)   If the Individual's surviving Spouse is the Individual's sole
               designated Beneficiary and the surviving Spouse dies after the
               Individual but before distributions to the surviving Spouse
               begin, this paragraph 19.16(d), other than paragraph 19.16(a),
               will apply as if the surviving Spouse were the Individual.

For purposes of this paragraph and paragraphs 19.20 and 19.21, unless paragraph
19.16(d) applies, distributions are considered to begin on the Individual's
Required Beginning Date. If paragraph 19.16(d) applies, distributions are
considered to begin on the date distributions are required to begin to the
surviving Spouse under paragraph 19.16(a). A designated Beneficiary who is
receiving payments under the five (5) year rule may make a new election to
receive payments under the life expectancy rule until December 31, 2003,
provided that all amounts that would have been required to be distributed under
the life expectancy rule for all distribution calendar years before 2004 are
distributed by the earlier of December 31, 2003 or the end of the five (5) year
period.

19.17    FORMS OF DISTRIBUTIONS Unless the Individual's interest is
distributed in a single sum on or before the Required Beginning Date, as of
the First Distribution Calendar Year distributions will be made in
accordance with paragraph 19.18 through paragraph 19.20 of this Article.

19.18    AMOUNT OF REQUIRED MINIMUM DISTRIBUTION FOR EACH DISTRIBUTION
CALENDAR YEAR During the Individual's lifetime, the minimum amount that
will be distributed for each Distribution Calendar Year is the lesser of:

         (a)   the quotient obtained by dividing the Individual's account
               balance by the distribution period in the Uniform Lifetime Table
               set forth in Q&A-2 of Regulations Section 1.401(a)(9)-9, using
               the Individual's age as of his or her birthday in the
               Distribution Calendar Year; or

         (b)   if the Individual's sole designated Beneficiary for the
               distribution calendar year is the Individual's Spouse, the
               quotient obtained by dividing the Individual's account balance by
               the number in the Joint and Last Survivor Table set forth in
               Q&A-3 of Regulations Section 1.401(a)(9)-9, using the
               Individual's and Spouse's attained ages as of the Individual's
               and Spouse's birthdays in the Distribution Calendar Year.

19.19    LIFETIME REQUIRED MINIMUM DISTRIBUTIONS CONTINUE THROUGH YEAR OF
INDIVIDUAL'S DEATH Required minimum distributions will be determined under
this paragraph and paragraph 19.18 beginning with the first Distribution
Calendar Year and up to and including the Distribution Calendar Year that
includes the Individual's date of death.

19.20    DEATH ON OR AFTER DISTRIBUTIONS BEGIN If the Individual dies on or
after the Required Beginning Date, the remaining portion of his or her
interest will be distributed at least as rapidly as follows:

         (a)   If the designated Beneficiary is someone other than the
               Individual's surviving Spouse, the remaining interest will be
               distributed over the remaining life expectancy of the designated
               Beneficiary, with such life expectancy determined using the
               Beneficiary's age as of his or her birthday in the year following
               the year of the Individual's death, or, if the distributions are
               being made over the period described in (c) below if longer.

                                        7
<Page>

         (b)   If the Individual's sole designated Beneficiary is the
               Individual's surviving Spouse, the remaining interest will be
               distributed over such Spouse's life or over the period described
               in paragraph (c) below, if longer. Any interest remaining after
               such Spouse's death will be distributed over such Spouse's
               remaining life expectancy determined using the Spouse's age as of
               his or her birthday in the year of the Spouse's death, or, if the
               distributions are being made over the period described in
               paragraph (c) below, over such period.

         (c)   If there is no designated Beneficiary, or if applicable by
               operation of paragraph (a) or (b) above, the remaining interest
               will be distributed over the Individual's remaining life
               expectancy determined in the year of the Individual's death.

         (d)   The amount to be distributed each year under paragraph (a), (b)
               or (c), beginning with the calendar year following the calendar
               year of the Individual's death, is the quotient obtained by
               dividing the value of the IRA as of the end of the preceding year
               by the remaining life expectancy specified in such paragraph.
               Life expectancy is determined using the Single Life Table in
               Q&A-1 of Regulations Section 1.401(a)-(9)-9.

         (e)   If distributions are being made to a surviving Spouse as the sole
               designated Beneficiary, such Spouse's remaining life expectancy
               for a year is the number in the Single Life Table corresponding
               to the Beneficiary's or Individual's age in the year specified in
               paragraph (a), (b) or (c) and reduced by one (1) for each
               subsequent year.

19.21    DEATH BEFORE DATE DISTRIBUTIONS BEGIN

         (a)   INDIVIDUAL SURVIVED BY DESIGNATED BENEFICIARY - If the Individual
               dies before the date distributions begin and there is a
               designated Beneficiary, the minimum amount that will be
               distributed for each distribution calendar year after the year of
               the Individual's death is the quotient obtained by dividing the
               Individual's account balance by the remaining life expectancy of
               the Individual's designated Beneficiary, determined as provided
               in paragraph 19.20.

         (b)   NO DESIGNATED BENEFICIARY - If the Individual dies before the
               date distributions begin and there is no designated Beneficiary
               as of September 30 of the year following the year of the
               Individual's death, distribution of the Individual's entire
               interest will be completed by December 31 of the calendar year
               containing the fifth (5) anniversary of the Individual's death.

         (c)   DEATH OF SURVIVING SPOUSE BEFORE DISTRIBUTIONS TO SURVIVING
               SPOUSE ARE REQUIRED TO BEGIN - If the Individual dies before the
               date distributions begin, the Individual's surviving Spouse is
               the Individual's sole designated Beneficiary, and the surviving
               Spouse dies before distributions are required to begin to the
               surviving Spouse under paragraph 19.16(a), this paragraph 19.21
               will apply as if the surviving Spouse were the Individual.

19.22    DESIGNATED BENEFICIARY The individual who is designated as the
         Beneficiary under paragraph 1.13 of the Basic Plan Document #01 and is
         the designated Beneficiary under Code Section 401(a)(9) and Regulations
         Section 1.401(a)(9)-1, Q&A-4.

19.23    REMAINDER BENEFICIARY The Individual's Beneficiary may, after the
         Individual's death, name a person, trust, estate or other entity to
         receive distributions of any balance remaining in the Individual's IRA
         after the death of the Individual's Beneficiary. Any person or entity
         so designated will, upon the death of the Individual's Beneficiary,
         become the Individual's Beneficiary for all purposes except for
         required minimum distributions. This additional designation may not
         extend the schedule of required minimum distributions established when
         the Individual attains age 70 1/2 or, if sooner, following the
         Individual's death.

                                        8
<Page>

19.24    DISTRIBUTION CALENDAR YEAR A calendar year for which a required minimum
         distribution is required. For distributions beginning before the
         Individual's death, the First Distribution Calendar Year is the
         calendar year immediately preceding the calendar year which contains
         the Individual's Required Beginning Date. For distributions beginning
         after the Individual's death, the First Distribution Calendar Year is
         the calendar year in which distributions are required to begin under
         paragraph 19.14. The required minimum distribution for the Individual's
         First Distribution Calendar Year will be made on or before the
         Individual's Required Beginning Date. The required minimum distribution
         for other Distribution Calendar Years, including the required minimum
         distribution for the Distribution Calendar Year in which the
         Individual's Required Beginning Date occurs, will be made on or before
         December 31 of that Distribution Calendar Year.

19.25    LIFE EXPECTANCY Life expectancy as computed by use of the Single Life
         Table in Q&A-1 of Regulations Section 1.401(a)(9)-9.

19.26    INDIVIDUAL'S ACCOUNT BALANCE The IRA account balance as of December 31
         of the calendar year immediately preceding the Distribution Calendar
         Year. The "value" of the IRA includes the amount of any outstanding
         rollover, transfer and recharacterization under Q&As-7 and -8 of
         Regulations Section 1.408-8.

19.27    DUTIES OF THE TRUSTEE The administrative functions the Trustee will
         perform include:

         (a)   setting up and maintaining an IRA in the Individual's name;

         (b)   accepting contributions for deposit to the Individual's IRA. The
               Trustee does not require the Individual to make annual
               contributions since they are voluntary. However, the Trustee is
               not permitted to accept contributions in excess of the Maximum
               Annual Contribution for any Tax Year unless it is a Rollover
               Contribution;

         (c)   investing the Individual's contributions in accordance with the
               Individual's direction;

         (d)   making payments or distributions from the Individual's IRA in
               accordance with the Individual's written instructions;

         (e)   preparing and mailing to the Individual an annual report of the
               Individual's IRA for each Tax Year. The report will show the
               contributions received, the payments and distributions made, the
               investment earnings received, the market value of assets held in
               the Individual's Account including gains and/or losses (if
               applicable) and the balance held in the Account at the end of the
               Tax Year; and

         (f)   preparing an annual calendar year statement concerning the status
               of the account and such information concerning required minimum
               distributions as is prescribed by the Commissioner of Internal
               Revenue.

19.28    DUTIES OF THE INDIVIDUAL The administrative functions the Individual
         must perform include:

         (a)   determining the amount of the Individual's annual contribution,
               if any. The Individual is also responsible to make the
               Individual's contribution within the time limits set by the
               Internal Revenue Service;

         (b)   authorizing any payment or distribution from the Individual's
               Account;

         (c)   filing Form 5329, Return for Additional Taxes Attributable to
               Retirement Plans (including IRAs), Annuities and Modified
               Endowment Contracts, if the Individual owes an excise tax with
               respect to the Individual's IRA;

                                        9
<Page>

         (d)   furnishing the Trustee with a written explanation of the intended
               use of any distribution prior to attainment of age 59 1/2; and

         (e)   furnishing the Trustee with any information the Trustee may need
               to complete any governmental report required at paragraph
               19.27(f) above. If the Individual fails to furnish the Trustee
               with such information and documents the Trustee may reasonably
               require, the Trustee may in the Trustee's sole discretion
               terminate the account and distribute to the Individual the lump
               sum payment, in an amount equal to the assets in the Account less
               an amount deemed reasonably necessary by the Trustee for the
               payment of all unpaid fees, expenses, charges, taxes or other
               liabilities of the account, whether or not liquidated.

                                   ARTICLE XX
                       ROTH INDIVIDUAL RETIREMENT ACCOUNT

20.1     ROTH IRA An Individual Retirement Account established under Code
Section 408A under which contributions are not tax deductible and qualifying
distributions are not taxable to the Individual.

20.2     INDIVIDUAL ACCOUNTS The Trustee will establish and maintain a Roth
Individual Retirement Account or Annuity in the Individual's name under the
terms as contained herein and where applicable, the Application Form. The
account is established for the exclusive benefit of the Individual or that of
the Individual's Beneficiaries. The Individual's account will be administered
separately from any other IRA or Roth IRA and the assets of such Individual's
IRA or Roth IRA will not be commingled with the assets of any other IRA or Roth
IRA, except in a common trust fund or common investment fund.

20.3     AGE REQUIREMENTS Contributions may be made to this Roth IRA even after
the Individual has reached age 70 1/2.

20.4     PLAN YEAR The 12-month period starting on January 1 and ending on
December 31.

20.5     TIMING OF CONTRIBUTIONS An Individual must make his or her contribution
for a Taxable Year either during such year or within the time period prescribed
by law for filing the Individual's Federal income tax return for such Taxable
Year without extensions.

20.6     ADJUSTED GROSS INCOME (AGI) "AGI" shall mean adjusted gross income as
reported on an Individual's Federal income tax return but modified, in
accordance with Code Section 219(g)(3), to adjust for social security benefits
and passive activity losses and credits and to include foreign earned income,
adoption assistance or expenses and income from U.S. Savings Bonds used to pay
higher education tuition and fees, and further modified, in accordance with Code
Section 408(c)(3)(C), to exclude any amount included in income due to a
conversion from a Traditional or Regular IRA to a Roth IRA.

20.7     MODIFIED AGI An Individual's Modified AGI for a Taxable Year is defined
in Code Section 408A(c)(3)(C)(i) and does not include any amount included in
Adjusted Gross Income as a result of a rollover from a non-Roth IRA (a
"conversion").

20.8     APPLICABLE DOLLAR AMOUNT Applicable Dollar Amount shall mean (i)
$150,000, in the case of an individual filing a joint Federal income tax return,
(ii) $95,000, in the case of any other Individual (other than a married
Individual filing separately), and (iii) $0, in the case of a married Individual
filing separately.

20.9     MAXIMUM PERMISSIBLE AMOUNT No contribution will be accepted unless it
is in cash and the total of such contributions to all the Individual's Roth IRAs
for a Taxable Year does not exceed the applicable amount [as defined in
20.10(b)], or the Individual's Compensation, if less, for that Taxable Year. The
contribution described in the previous sentence that may not exceed the lesser
of the applicable amount or the Individual's Compensation is referred to as a
"Regular Contribution." A "Qualified Rollover Contribution" is a rollover
contribution that meets the requirements of Code Section 408(d)(3), except the
one-rollover-per-year rule of Code Section 408(d)(3)(B) does not apply if the
rollover contribution is from an IRA other than a Roth IRA (a "non-Roth IRA").
Contributions may be limited as described in paragraph 20.10(b).

                                       10
<Page>

20.10    ROTH IRA CONTRIBUTIONS

         (a)   Except in the case of a Qualified Rollover Contribution or a
               recharacterization [as defined in (f) below], no contribution
               will be accepted unless it is in cash and the total of such
               contribution to all the Individual's Roth IRAs for a taxable year
               does not exceed the Maximum Permissible Amount described at
               paragraph 20.9.

         (b)   When determining the Maximum Permissible Amount, the applicable
               amount is determined under (i) or (ii) below:

               (i)   If the Individual is under age fifty (50), the applicable
                     amount is $3,000 for any Taxable Year beginning in 2002
                     through 2004, $4,000 for any Taxable Year beginning in 2005
                     through 2007, and $5,000 for any Taxable Year beginning in
                     2008 and years thereafter.

               (ii)  If the Individual is age fifty (50) or older, the
                     applicable amount is $3,500 for any Taxable Year beginning
                     in 2002 through 2004, $4,500 for any Taxable Year beginning
                     in 2005, $5,000 for any Taxable Year beginning in 2006
                     through 2007, and $6,000 for any Taxable Year beginning in
                     2008 and years thereafter.

         (c)   If (i) and/or (ii) below apply, the maximum Regular Contribution
               that can be made to all the Individuals' Roth IRAs for a Taxable
               Year is the smaller amount determined under (i) or (ii).

               (i)   The maximum Regular Contribution is phased out ratably
                     between certain levels of modified Adjusted Gross Income
                     ("Modified AGI,") in accordance with the following table:

<Table>
<Caption>
                     Filing Status               Full Contribution     Phase-Out Range            No Contribution
                     ----------------------      ------------------    ---------------------      -----------------
                     <S>                         <C>                   <C>                        <C>
                                                              Modified AGI

                     Single or Head of           $95,0000 or less      Between $95,000 and        $110,000 or more
                     Household                                         $110,000

                     Joint Return Or             $150,000 or less      Between $150,000 and       $160,000 or more
                     Qualifying                                        $160,000
                     Widow(er)

                     Married-Separate            $0                    Between $0 and             $10,000 or more
                     Return                                            $10,000
</Table>

                     If the Individual's Modified AGI for a taxable year is in
                     the phase-out range, the maximum Regular Contribution
                     determined under this table for that Taxable Year is
                     rounded up to the next multiple of $10 and is not reduced
                     below $200.

               (ii)  If the Individual makes Regular Contributions to both Roth
                     and non-Roth IRAs for a Taxable Year, the maximum Regular
                     Contribution that can be made to all the Individual's Roth
                     IRAs for the Taxable Year is reduced by the Regular
                     Contributions made to the Individual's non-Roth IRAs for
                     the Taxable Year.

         (d)   A rollover from a non-Roth IRA cannot be made to this IRA if, for
               the year the amount is distributed from the non-Roth IRA (i) the
               Individual is married and files a separate return, (ii) the
               Individual is not married and has Modified AGI in excess of
               $100,000 or (iii) the Individual is married and together the
               Individual and the Individual's Spouse have Modified AGI in
               excess of $100,000. For purposes of the preceding sentence, a
               husband and wife are not treated as married for a Taxable Year if
               they have lived apart at all times during that Taxable Year and
               file separate returns for the Taxable Year.

         (e)   No contributions will be accepted under a SIMPLE IRA plan
               established by any Employer pursuant to Code Section 408(p).
               Additionally, no transfer or rollover of funds attributable to
               contributions made by a particular employer under its SIMPLE IRA
               plan will be accepted

                                       11
<Page>

               from an IRA used in conjunction with a SIMPLE IRA plan, prior to
               the expiration of the 2-year period beginning on the date the
               Individual first participated in that employer's SIMPLE IRA plan.

         (f)   A Regular Contribution to a non-Roth IRA may be recharacterized
               pursuant to the rules in Regulations Section 1.408A-5 as a
               Regular Contribution to this IRA, subject to the limits in (c)
               above.

         (g)   For purposes of this paragraph, an Individual's Modified AGI for
               a Taxable Year is defined in Code Section 408A(c)(3)(c)(i) and
               does not include any amount included in Adjusted Gross Income as
               a result of a rollover from a non-Roth IRA (a "conversion").

20.11    EXCESS CONTRIBUTION If the amount contributed by an Individual exceeds
the Maximum Permissible Amount with respect to a Taxable Year, the Individual
must notify the Trustee to distribute to the Individual the excess contribution,
together with any investment earnings on that amount. If an excess is not
corrected by the tax filing deadline (including extensions) for the year during
which the excess contribution was made, such excess contribution may be applied,
on a year-by-year basis, against the annual limit for regular Roth IRA
contributions. However, in order to "carry over" the excess contribution and
treat it as a contribution made for a subsequent year, the Individual must meet
the eligibility requirements for the subsequent year. In addition, the
Individual is subject to the six percent (6%) excise tax for the initial year
and each subsequent year until the excess is used up.

The provisions under Code Section 408(d)(5) for Traditional or Regular IRAs
(correcting excesses after the filing deadline) and under Code Section 219(f)(6)
for Traditional or Regular IRAs (carrying over excesses to a subsequent year) do
not apply to Roth IRAs.

The Individual must notify the Trustee of the excess contribution, in writing,
before the date on which the Individual files, or is required to file, his or
her income tax return for the Taxable Year for which the excess contribution was
made.

20.12    QUALIFIED DISTRIBUTIONS A distribution of contributions or rollovers
made pursuant to this Roth IRA, that are held in a Roth IRA account for five (5)
or more Taxable Years, will be Federal income tax-free and penalty-free if the
distribution is made on account of:

         (a)   the Individual having attained age 59 1/2,

         (b)   the Individual's death,

         (c)   the Individual's Disability, or

         (d)   a Qualified Special Purpose Distribution.

If the entire Roth IRA account balance is distributed before any other Roth IRA
contributions are made, the five (5) year holding period does not start over
when future contributions are made. However, in the following situations, the
five (5) year holding period will not be considered to have begun if:

         (e)   the initial Roth IRA contribution is revoked within the initial
               seven (7) day period;

         (f)   the initial Roth IRA contribution is recharacterized to a
               Traditional IRA; or

         (g)   an excess contribution, plus earnings, is timely distributed in
               accordance with Code Section 408(d)(4), by the tax filing
               deadline (including extensions), unless other eligible
               contributions were made.

20.13    QUALIFIED SPECIAL PURPOSE DISTRIBUTION A distribution to an Individual
who is a Qualified First-Time Homebuyer, as defined under Code Section 72(t)(8),
to the extent such distribution is used by the Individual before the close of
the 120th day after the day on which such distribution is received to pay
qualified acquisition costs with respect to a principal residence of the
Individual, the Spouse of such Individual, or any child, grandchild, or ancestor
of such Individual or the Individual's Spouse.

                                       12
<Page>

20.14    NONQUALIFIED DISTRIBUTIONS A distribution will not be considered
qualified if such distribution is made within the five (5) year period beginning
with the first Taxable Year for which a contribution or rollover is made to this
Roth IRA. If a nonqualified distribution is made from this Roth IRA, the amount
so distributed shall be subject to tax and applicable penalties to the extent
the distribution, when added to previous nonqualified distributions, exceeds the
aggregate contributions made by the Individual pursuant to this Roth IRA. For
purposes of this determination, contributions shall be deemed to be distributed
on a first-in first-out basis.

20.15    FORM OF PAYMENT An Individual may elect to have the balance in his or
her Roth IRA paid in the form of a lump sum or installment payments in equal or
substantially equal monthly, quarterly, semi-annual, or annual amounts.

20.16    ROLLOVER FROM A QUALIFIED RETIREMENT PLAN An Individual may not roll
over to this or any other Roth IRA any part of a distribution received from a
Qualified Retirement Plan.

20.17    LIFE EXPECTANCY The life expectancy of the Individual. Life expectancy
is determined by reference to the return multiple contained in the tables
published at Regulations Section 1.72-9.

20.18    DISTRIBUTIONS COMMENCING PRIOR TO DEATH An Individual may direct the
Trustee to commence payments in the form of a lump sum or installments at any
time without regard to the minimum distribution requirements under Code Section
401(a)(9). Installment payments may be set up over any period selected by the
Individual provided that such period is acceptable to the Trustee. Installment
payments will continue only so long as amounts remain in the Individual's Roth
IRA. The Individual shall have the right at any time to request a lump sum
payment of the balance remaining in his or her account.

20.19    DISTRIBUTIONS AFTER DEATH Benefits payable to a Beneficiary must be
distributed or commence to be distributed from the Individual's account in
accordance with one of the following provisions:

         (a)   Upon the death of the Individual, distribution of the
               Individual's entire interest shall be completed by December 31 of
               the calendar year containing the fifth (5) anniversary of the
               Individual's death except to the extent that an election is made
               to receive distributions in accordance with (i) or (ii) below.

               (i)   If the Individual's interest is payable to a Beneficiary,
                     then the entire interest of the Individual may be
                     distributed over the life or over a period certain not
                     greater than the life expectancy of the Beneficiary
                     commencing on or before December 31 of the calendar year
                     immediately following the calendar year in which the
                     Individual died.

               (ii)  If the Beneficiary is the Individual's surviving Spouse,
                     the date distributions are required to begin in accordance
                     with (i) above shall not be earlier than the later of (A)
                     December 31 of the calendar year immediately following the
                     calendar year in which the Individual died or (B) December
                     31 of the calendar year in which the Individual would have
                     attained age 70 1/2.

         (b)   If the Beneficiary is the Individual's surviving Spouse, the
               Spouse may elect to treat the account as his or her own Roth IRA.
               This election will be deemed to have been made if such surviving
               Spouse makes a regular contribution to the account, makes a
               rollover to or from such account, or fails to take distributions
               under (a) above.

         (c)   The amount required to be distributed each calendar year under
               (a)(i) or (a)(ii) above shall not be less than the quotient
               obtained by dividing the balance in the account as of the end of
               the preceding calendar year by the Beneficiary's applicable life
               expectancy [as determined under 20.17 above].

20.20    ORDERING RULES UPON DEATH OF INDIVIDUAL For purposes of the ordering
rules upon distribution, a Beneficiary's inherited Roth IRAs may not be
aggregated with any other Roth IRAs maintained by such Beneficiary, except for
other Roth IRAs that the Beneficiary inherited from the same decedent. However,
if the surviving Spouse is the sole Beneficiary of a Roth IRA and such surviving
Spouse elects to treat the Roth IRA as his or her own Roth IRA, the Spouse can
aggregate contributions with his or her other Roth IRAs for purposes of
determining the ordering rules when distributions are taken.

                                       13
<Page>

20.21    MINIMUM PAYMENT No amount is required to be distributed from this Roth
IRA before the death of the Individual for whose benefit it has been
established. Distributions made pursuant to this Roth IRA will not be subject to
the required minimum distribution rules under Code Section 401(a)(9)(A), or the
incidental death benefit rules under Code Section 401(a).

20.22    DUTIES OF TRUSTEE The administrative functions the Trustee will perform
include:

         (a)   setting up and maintaining a Roth IRA in the Individual's name;

         (b)   accepting contributions for deposit to the Individual's Roth IRA.
               The Trustee will not accept contributions in excess of $2,000 for
               any Taxable Year or contributions from a SIMPLE IRA unless such
               contribution is a rollover or direct transfer from another Roth
               IRA or Traditional or Regular IRA (other than a Conduit IRA);

         (c)   investing contributions in accordance with the investment options
               offered by the Trustee;

         (d)   making payments or distributions from this Roth IRA in accordance
               with written instructions issued by an authorized party
               hereunder;

         (e)   preparing and issuing an annual calendar year report of the Roth
               IRA for each Plan Year concerning the status of the status of the
               account and such information concerning required minimum
               distributions as is prescribed by the Commissioner of Internal
               Revenue. The report will show the contributions received, the
               payments and distributions made, the investment earnings
               received, the market value of assets held in the account and the
               balance held in the account at the end of the Plan Year, and such
               information concerning required minimum distributions as is
               prescribed by the Commissioner of Internal Revenue; and

         (f)   preparing any reports that may be required by the Internal
               Revenue Service or by any governmental unit or agency having
               authority to request reports.

20.23    DUTIES OF INDIVIDUAL  The administrative functions the Individual must
perform include:

         (a)   determining the amount and timing of the annual contribution, if
               any;

         (b)   notifying the Trustee of any excess contribution made for a
               Taxable Year and directing the Trustee as to the disposition of
               such contribution plus the investment earnings thereon;

         (c)   authorizing any payment or distribution from the account;

         (d)   filing Form 5329, Return for Additional Taxes Attributable to
               Qualified Retirement Plans, if an excise tax is owed with respect
               to the Roth IRA;

         (e)   furnishing the Trustee with a written explanation of the intended
               use of any distribution to the Individual prior to the attainment
               of age 59 1/2; and

         (f)   furnishing the Trustee with any information the Trustee may need
               to complete any governmental report required under applicable
               statutes or regulations.

                                    AMENDMENT
                                     TO THE
                             BASIC PLAN DOCUMENT #01

The Employer named in the Adoption agreement hereby amends Basic Plan Document
#01 (the "Plan") to reflect the automatic rollover provisions applicable to
involuntary cash-out distributions as provided in Internal Revenue

                                       14
<Page>

Service Notice 2005-5 (the "Notice"). This amendment is intended as a good faith
compliance effort with the requirements of the Notice and is to be construed in
accordance with the Notice and the guidance issued thereunder. Except as
otherwise provided, this amendment shall be effective as of March 28, 2005. This
amendment shall supersede the provisions of the Plan to the extent those
provisions are inconsistent with the provisions of this amendment. The Basic
Plan Document #01 is hereby amended as follows:

Paragraphs 6.3(b), 6.3(h), and 6.6(c) of the Plan are deleted in their entirety.
Paragraph 6.3(b) is replaced by the following Paragraph (b), and Paragraphs
6.3(h), 6.6(c) are replaced with the word "reserved." New Paragraphs 7.15 (d),
(g) and (h) are added, existing Paragraphs 7.15 (d), (e) and (f) are relabeled
as (e), (f) and (i) respectively, and Paragraph 7.15 (c) is amended as indicated
below:

6.3      (b)   When a Participant terminates employment and the value of the
               Participant's Vested Account Balance is not greater than $5,000,
               the Participant may request a distribution of the value of the
               entire vested portion of such account balance, without the need
               for spousal consent, and the nonvested portion shall be treated
               as a forfeiture upon such distribution.

               Unless elected otherwise in the Adoption Agreement, if the
               Participant does not elect to have such distribution paid
               directly to an Eligible Retirement Plan, as specified by the
               Participant, or does not elect to receive the distribution
               directly, the Plan Administrator may pay the distribution in a
               Direct Rollover to an Individual Retirement Plan that is
               designated by the Plan Administrator and is communicated to the
               Plan Participant. The extent to which rollover amounts will be
               included or excluded in determining the value of the
               Participant's Vested Account Balance for purposes of the Plan's
               involuntary cash-out rules will be governed by the existing
               Adoption Agreement provision. Notwithstanding the preceding
               sentence, rollover amounts will always be considered in
               determining if the $1,000 threshold has been exceeded.

               Unless elected otherwise in the Adoption Agreement, if a
               Participant's Vested Account Balance is $1,000 or less, such
               distribution shall be paid in a direct distribution to the
               Participant after complying with the federal tax withholding
               rules. Terminated Participants receiving an involuntary
               distribution of $200 or more must be notified of their right to
               have such amounts directly rolled-over to an IRA or qualified
               plan of their choosing.

               If elected in the Adoption Agreement, the Plan Administrator may
               suspend the processing of the automatic rollover provisions of
               this paragraph of amounts set forth in the adoption agreement but
               not greater than $5,000 from March 28, 2005 through December 31,
               2005, or until such time as adequate administrative procedures
               are put in place to process an involuntary cash-out in accordance
               with the foregoing provisions. Any such automatic rollover, which
               has been suspended during this period, shall be completed no
               later than December 31, 2005.

         (h)   Reserved.

6.6      (c)   Reserved.

7.15     (c)   The  number  $5,000 is  replaced  by $1,000  where it  appears
               in the second sentence of said paragraph.

         (d)   Unless elected otherwise in the Adoption Agreement, if a
               terminated Participant cannot be located, the Participant's
               Vested Account Balance is in excess of $1,000 but not greater
               than $5,000, and no Participant election has been made regarding
               the disposition of their Vested Account Balance, the automatic
               rollover provisions of Code Section 401(a)(31)(B) as contained at
               paragraph 6.3(b) shall be applied to said Account.

         (g)   In the event of a plan termination, the Plan Administrator shall
               apply such search methods for locating missing Participants as
               described in the Department of Labor Field Assistance Bulletin
               2004-02 as it considers in its sole discretion appropriate under
               the circumstances.

         (h)   In making distributions from a terminating Plan on behalf of
               Participants who are either determined to be missing or who
               otherwise fail to elect a method of distribution in connection

                                       15
<Page>

               with the termination of the Plan, the Plan Administrator shall
               comply with the relevant requirements of proposed Treasury
               Regulation Section 2550.404a-2, without regard to the amount
               involved in the rollover distribution.

                                       16<Page>

                                                                    EXHIBIT 10.4

                PROTOTYPE DEFINED BENEFIT PENSION PLAN AND TRUST

                                  SPONSORED BY

                                      SBERA

                             BASIC PLAN DOCUMENT #02

COPYRIGHT 2002 MCKAY HOCHMAN CO., INC.                               AUGUST 2002

                                                                            8/02

<Page>

THIS DOCUMENT IS COPYRIGHTED UNDER THE LAWS OF THE UNITED STATES. ITS USE,
DUPLICATION OR REPRODUCTION, INCLUDING THE USE OF ELECTRONIC MEANS, IS
PROHIBITED BY LAW WITHOUT THE EXPRESS CONSENT OF THE AUTHOR.

                                TABLE OF CONTENTS

<Table>
   <S>    <C>                                                                                                      <C>
   1.2    ACTUARIAL EQUIVALENT (EQUIVALENCE)........................................................................2
   1.3    ADOPTION AGREEMENT........................................................................................2
   1.4    ANNIVERSARY DATE..........................................................................................2
   1.5    ANNUAL ADDITIONS..........................................................................................2
   1.6    ANNUAL BENEFIT............................................................................................2
   1.7    ANNUITY STARTING DATE.....................................................................................3
   1.8    APPLICABLE INTEREST RATE..................................................................................3
   1.9    APPLICABLE LIFE EXPECTANCY................................................................................3
   1.10   APPLICABLE MORTALITY TABLE................................................................................3
   1.11   AVERAGE ANNUAL COMPENSATION...............................................................................3
   1.12   BASIC NORMAL RETIREMENT BENEFIT...........................................................................3
   1.13   BREAK IN SERVICE..........................................................................................4
   1.14   CODE......................................................................................................4
   1.15   COMPENSATION..............................................................................................4
   1.16   COVERED COMPENSATION......................................................................................6
   1.17   CUSTODIAN.................................................................................................6
   1.18   DEFINED BENEFIT PLAN......................................................................................6
   1.19   DEFINED BENEFIT PLAN DOLLAR LIMITATION....................................................................6
   1.20   DEFINED BENEFIT (PLAN) FRACTION...........................................................................6
   1.21   DEFINED CONTRIBUTION PLAN.................................................................................7
   1.22   DEFINED CONTRIBUTION (PLAN) FRACTION......................................................................7
   1.23   DESIGNATED BENEFICIARY....................................................................................7
   1.24   DIRECT ROLLOVER...........................................................................................7
   1.25   DISABILITY................................................................................................7
   1.26   DISTRIBUTEE...............................................................................................7
   1.27   DISTRIBUTION CALENDAR YEAR................................................................................7
   1.28   EARLIEST RETIREMENT AGE...................................................................................7
   1.29   EARLY RETIREMENT AGE......................................................................................8
   1.30   EARNED INCOME.............................................................................................8
   1.31   EFFECTIVE DATE............................................................................................8
   1.32   ELECTION PERIOD...........................................................................................8
   1.33   ELAPSED TIME..............................................................................................8
   1.34   ELIGIBLE RETIREMENT PLAN..................................................................................8
   1.35   ELIGIBLE ROLLOVER DISTRIBUTION............................................................................8
   1.36   EMPLOYEE..................................................................................................8
   1.37   EMPLOYER..................................................................................................9
   1.38   ENTRY DATE................................................................................................9
   1.39   ERISA.....................................................................................................9
   1.40   FIRST DISTRIBUTION CALENDAR YEAR..........................................................................9
   1.41   FRESH-START DATE..........................................................................................9
   1.42   FRESH-START GROUP.........................................................................................9
   1.43   FROZEN ACCRUED BENEFIT....................................................................................9
   1.44   FROZEN PROJECTED BENEFIT.................................................................................10
   1.45   FUND.....................................................................................................10
   1.46   HIGHEST AVERAGE COMPENSATION.............................................................................10
   1.47   HIGHLY COMPENSATED EMPLOYEE..............................................................................10
   1.48   HOUR OF SERVICE..........................................................................................11
   1.49   JOINT AND SURVIVOR ANNUITY...............................................................................11
   1.50   KEY EMPLOYEE.............................................................................................12
   1.51   LEASED EMPLOYEE..........................................................................................12
   1.52   LIMITATION YEAR..........................................................................................12
   1.53   LOOKBACK MONTH...........................................................................................12
</Table>

                                        i
<Page>

<Table>
<S>       <C>                                                                                                      <C>
   1.54   MAXIMUM PERMISSIBLE AMOUNT...............................................................................12
   1.55   MASTER OR PROTOTYPE PLAN.................................................................................13
   1.56   MONTH OF SERVICE.........................................................................................13
   1.57   NORMAL RETIREMENT AGE....................................................................................13
   1.58   NORMAL RETIREMENT BENEFIT................................................................................14
   1.59   NORMAL RETIREMENT DATE...................................................................................14
   1.60   OWNER-EMPLOYEE...........................................................................................14
   1.61   PAIRED PLANS.............................................................................................14
   1.62   PARTICIPANT..............................................................................................14
   1.63   PERIOD OF SEVERANCE......................................................................................14
   1.64   PERMISSIVE AGGREGATION GROUP.............................................................................14
   1.65   PLAN.....................................................................................................14
   1.66   PLAN ADMINISTRATOR.......................................................................................14
   1.67   PLAN YEAR................................................................................................14
   1.68   PRESENT VALUE............................................................................................14
   1.69   PROJECTED ANNUAL BENEFIT.................................................................................15
   1.70   QUALIFIED DEFERRED COMPENSATION PLAN.....................................................................15
   1.71   QUALIFIED DOMESTIC RELATIONS ORDER.......................................................................15
   1.72   QUALIFIED EARLY RETIREMENT AGE...........................................................................15
   1.73   QUALIFIED JOINT AND SURVIVOR ANNUITY.....................................................................15
   1.74   QUALIFIED VOLUNTARY CONTRIBUTION.........................................................................15
   1.75   REQUIRED AGGREGATION GROUP...............................................................................15
   1.76   REQUIRED BEGINNING DATE..................................................................................15
   1.77   RETIREMENT PROTECTION ACT OF 1999 (RPA '94) OLD LAW BENEFIT..............................................16
   1.78   ROLLOVER CONTRIBUTION....................................................................................16
   1.79   SELF-EMPLOYED INDIVIDUAL.................................................................................16
   1.80   SERVICE..................................................................................................16
   1.81   SHAREHOLDER EMPLOYEE.....................................................................................16
   1.82   SIMPLIFIED EMPLOYEE PENSION PLAN.........................................................................16
   1.83   SOCIAL SECURITY RETIREMENT AGE...........................................................................16
   1.84   SPONSOR..................................................................................................16
   1.85   SPOUSE...................................................................................................17
   1.86   STABILITY PERIOD.........................................................................................17
   1.87   STRAIGHT LIFE ANNUITY....................................................................................17
   1.88   SUPER TOP-HEAVY PLAN.....................................................................................17
   1.89   TAX REFORM ACT OF 1986 (TRA '86) ACCRUED BENEFIT.........................................................17
   1.90   TAXABLE WAGE BASE........................................................................................17
   1.91   THEORETICAL CONTRIBUTION.................................................................................17
   1.92   THEORETICAL ILP RESERVE..................................................................................17
   1.93   TOP-HEAVY DETERMINATION DATE.............................................................................17
   1.94   TOP-HEAVY PLAN...........................................................................................17
   1.95   TOP-HEAVY RATIO..........................................................................................18
   1.96   TOP-PAID GROUP...........................................................................................18
   1.97   TRANSFER CONTRIBUTION....................................................................................19
   1.98   TRUST....................................................................................................19
   1.99   TRUSTEE..................................................................................................19
   1.100    USERRA.................................................................................................19
   1.101    VALUATION DATE.........................................................................................19
   1.102    VESTED ACCRUED BENEFIT.................................................................................19
   1.103    VOLUNTARY AFTER-TAX CONTRIBUTION.......................................................................19
   1.104    WELFARE BENEFIT FUND...................................................................................19
   1.105    YEAR OF PARTICIPATION..................................................................................20
   1.106    YEAR OF SERVICE........................................................................................20

ELIGIBILITY REQUIREMENTS...........................................................................................21

   2.1    PARTICIPATION............................................................................................21
   2.2    CHANGE IN CLASSIFICATION OF EMPLOYMENT...................................................................21
   2.3    COMPUTATION PERIOD.......................................................................................21
   2.4    EMPLOYMENT RIGHTS........................................................................................21
   2.5    SERVICE WITH CONTROLLED GROUPS...........................................................................21
</Table>

                                       ii
<Page>

<Table>
<S>       <C>                                                                                                      <C>
   2.6    LEASED EMPLOYEES.........................................................................................21

EMPLOYER CONTRIBUTIONS.............................................................................................23

   3.1    AMOUNT...................................................................................................23
   3.2    EXPENSES AND FEES........................................................................................23
   3.3    RESPONSIBILITY FOR CONTRIBUTIONS.........................................................................23
   3.4    ALLOCATIONS OF  BENEFITS.................................................................................23
   3.5    RETURN OF CONTRIBUTIONS..................................................................................24

EMPLOYEE CONTRIBUTIONS.............................................................................................25

   4.1    VOLUNTARY AFTER-TAX CONTRIBUTIONS........................................................................25
   4.2    QUALIFIED VOLUNTARY CONTRIBUTIONS........................................................................25
   4.3    ROLLOVER CONTRIBUTION....................................................................................25
   4.4    TRANSFER CONTRIBUTION....................................................................................25
   4.5    DIRECT ROLLOVER OF BENEFITS..............................................................................26
   4.6    SEPARATE ACCOUNTS........................................................................................26
   4.7    ADJUSTMENTS TO PARTICIPANT ACCOUNTS......................................................................26
   4.8    NONFORFEITABILITY........................................................................................27
   4.9    IN-SERVICE WITHDRAWALS OF EMPLOYEE CONTRIBUTIONS.........................................................27
   4.10   WITHDRAWAL ON TERMINATION OF EMPLOYMENT..................................................................27
   4.11   WITHDRAWAL ON DEATH......................................................................................27

RETIREMENT BENEFITS................................................................................................28

   5.1    NORMAL RETIREMENT BENEFIT................................................................................28
   5.2    ADJUSTING FROZEN ACCRUED BENEFITS........................................................................28
   5.3    LATE RETIREMENT BENEFIT..................................................................................28
   5.4    DISABILITY RETIREMENT BENEFIT............................................................................29
   5.5    DEFINITE BENEFIT REQUIREMENTS............................................................................29
   5.6    EARLY RETIREMENT BENEFIT.................................................................................30
   5.7    CASH-OUT OF ACCRUED BENEFITS.............................................................................30
   5.8    RESTRICTIONS ON IMMEDIATE DISTRIBUTIONS..................................................................30
   5.9    NORMAL FORM OF PAYMENT...................................................................................31
   5.10   OPTIONAL FORMS OF PAYMENT................................................................................31
   5.11   COMMENCEMENT OF BENEFITS.................................................................................32
   5.12   IN-SERVICE WITHDRAWALS OF EMPLOYER CONTRIBUTIONS.........................................................32
   5.13   CLAIMS PROCEDURES........................................................................................32
   5.14   SUSPENSION OF BENEFITS...................................................................................32
   5.15   SPECIAL RULES FOR FULLY INSURED PLANS....................................................................33

DISTRIBUTION REQUIREMENTS..........................................................................................35

   6.1    JOINT AND SURVIVOR ANNUITY REQUIREMENTS..................................................................35
   6.2    MINIMUM DISTRIBUTION REQUIREMENTS........................................................................35
   6.3    LIMITS ON DISTRIBUTION PERIODS...........................................................................35
   6.4    REQUIRED BEGINNING DATE..................................................................................35
   6.5    DETERMINATION OF AMOUNT TO BE DISTRIBUTED EACH YEAR......................................................36
   6.6    ELIGIBILITY FOR DEATH BENEFITS...........................................................................38
   6.7    DEATH AFTER COMMENCEMENT OF BENEFITS.....................................................................38
   6.8    DEATH PRIOR TO COMMENCEMENT OF BENEFITS..................................................................38
   6.9    LIFE EXPECTANCY..........................................................................................39
   6.10   BENEFICIARY ELECTION OF DISTRIBUTION METHOD..............................................................39
   6.11   PAYMENTS TO A CHILD OF THE PARTICIPANT...................................................................39
   6.12   DEEMED DISTRIBUTION STARTING DATE........................................................................39
   6.13   NO BENEFICIARY...........................................................................................39
   6.14   TRANSITIONAL RULES.......................................................................................39

JOINT AND SURVIVOR ANNUITY REQUIREMENTS............................................................................41

   7.1    PRECEDENCE OVER CONFLICTING PROVISIONS...................................................................41
   7.2    PAYMENT OF QUALIFIED JOINT AND SURVIVOR ANNUITY..........................................................41
   7.3    PAYMENT OF QUALIFIED PRE-RETIREMENT SURVIVOR ANNUITY.....................................................41
</Table>

                                       iii
<Page>

<Table>
<S>       <C>                                                                                                      <C>
   7.4    QUALIFIED ELECTION.......................................................................................41
   7.5    NOTICE REQUIREMENTS FOR QUALIFIED JOINT AND SURVIVOR ANNUITY.............................................42
   7.6    NOTICE REQUIREMENTS FOR QUALIFIED PRE-RETIREMENT SURVIVOR ANNUITY........................................43
   7.7    NO NOTICES FOR FULLY SUBSIDIZED PLANS....................................................................43
   7.8    TRANSITIONAL JOINT AND SURVIVOR ANNUITY RULES............................................................43
   7.9    AUTOMATIC JOINT AND SURVIVOR ANNUITY AND EARLY SURVIVOR ANNUITY..........................................43
   7.10   ANNUITY CONTRACTS........................................................................................44

VESTING............................................................................................................45

   8.1    EMPLOYER PAID BENEFITS...................................................................................45
   8.2    COMPUTATION PERIOD.......................................................................................45
   8.3    REQUALIFICATION AFTER A BREAK IN SERVICE.................................................................45
   8.4    CALCULATING VESTED INTEREST..............................................................................45
   8.5    COMMENCEMENT OF BENEFITS.................................................................................45
   8.6    FORFEITURES..............................................................................................45
   8.7    UNCLAIMED BENEFITS.......................................................................................45
   8.8    AMENDMENT OF VESTING SCHEDULE............................................................................46
   8.9    AMENDMENTS AFFECTING VESTED AND/OR ACCRUED BENEFITS......................................................46
   8.10   SERVICE WITH CONTROLLED GROUPS...........................................................................47
   8.11   COMPLIANCE WITH UNIFORMED SERVICE EMPLOYMENT AND REEMPLOYMENT RIGHTS ACT OF 1994.........................47

LIMITATIONS ON BENEFITS............................................................................................48

   9.1    PARTICIPATION IN THIS PLAN...............................................................................48
   9.2    PARTICIPATION IN THIS PLAN AND ANOTHER EMPLOYER PLAN.....................................................48
   9.3    LIMITATIONS ON BENEFITS..................................................................................49

ADMINISTRATION.....................................................................................................50

   10.1   PLAN ADMINISTRATOR.......................................................................................50
   10.2   PERSONS SERVING AS PLAN ADMINISTRATOR....................................................................51
   10.3   ACTION BY EMPLOYER.......................................................................................51
   10.4   RESPONSIBILITIES OF THE PARTIES..........................................................................51
   10.5   ALLOCATION OF INVESTMENT RESPONSIBILITY..................................................................51
   10.6   APPOINTMENT OF INVESTMENT MANAGER........................................................................51
   10.7   PARTICIPANT LOANS........................................................................................51
   10.8   INSURANCE POLICIES.......................................................................................53
   10.9   DETERMINATION OF QUALIFIED DOMESTIC RELATIONS ORDER (QDRO OR ORDER)......................................54
   10.10    RECEIPT AND RELEASE FOR PAYMENTS.......................................................................55
   10.11    RESIGNATION AND REMOVAL................................................................................55
   10.12    CLAIMS AND CLAIMS REVIEW PROCEDURE.....................................................................55
   10.13    BONDING................................................................................................56

TRUST PROVISIONS...................................................................................................57

   11.1   ESTABLISHMENT OF THE TRUST...............................................................................57
   11.2   CONTROL OF PLAN ASSETS...................................................................................57
   11.3   DISCRETIONARY TRUSTEE....................................................................................57
   11.4   NONDISCRETIONARY TRUSTEE.................................................................................58
   11.5   PROVISIONS RELATING TO INDIVIDUAL TRUSTEES...............................................................58
   11.6   INVESTMENT INSTRUCTIONS..................................................................................58
   11.7   FIDUCIARY STANDARDS......................................................................................58
   11.8   POWERS OF THE TRUSTEE....................................................................................59
   11.9   APPOINTMENT OF ADDITIONAL TRUSTEE AND ALLOCATION OF RESPONSIBILITIES.....................................61
   11.10    COMPENSATION, ADMINISTRATIVE FEES AND EXPENSES.........................................................61
   11.11    RECORDS................................................................................................62
   11.12    LIMITATION ON LIABILITY AND INDEMNIFICATION............................................................62
   11.13    CUSTODIAN..............................................................................................64
   11.14    INVESTMENT ALTERNATIVES OF THE CUSTODIAN...............................................................65
   11.15    PROHIBITED TRANSACTIONS................................................................................65
   11.16    EXCLUSIVE BENEFIT RULES................................................................................65
   11.17    ASSIGNMENT AND ALIENATION OF BENEFITS..................................................................65
</Table>

                                       iv
<Page>

<Table>
<S>       <C>                                                                                                      <C>
   11.18    LIQUIDATION OF ASSETS..................................................................................66
   11.19    RESIGNATION AND REMOVAL................................................................................66

TOP-HEAVY PROVISIONS...............................................................................................67

   12.1   APPLICABILITY OF RULES...................................................................................67
   12.2   MINIMUM BENEFIT..........................................................................................67
   12.3   MINIMUM VESTING..........................................................................................68
   12.4   LIMITATIONS ON BENEFITS..................................................................................68
   12.5   BENEFIT REDUCTION RESULTING FROM AGGREGATION.............................................................68

AMENDMENT AND TERMINATION..........................................................................................71

   13.1   AMENDMENT BY SPONSOR.....................................................................................71
   13.2   AMENDMENT BY EMPLOYER....................................................................................71
   13.3   PROTECTED BENEFITS.......................................................................................71
   13.4   PLAN TERMINATION.........................................................................................71
   13.5   ALLOCATION OF ASSETS UPON TERMINATION....................................................................71
   13.6   EARLY TERMINATION PROVISIONS.............................................................................72
   13.7   EARLY TERMINATION RESTRICTIONS...........................................................................73
   13.8   QUALIFICATION OF EMPLOYER'S PLAN.........................................................................74
   13.9   MERGERS AND CONSOLIDATIONS...............................................................................75
   13.10    RESIGNATION AND REMOVAL................................................................................75
   13.11    QUALIFICATION OF PROTOTYPE.............................................................................75

GOVERNING LAW......................................................................................................76

   14.1   GOVERNING LAW............................................................................................76
   14.2   STATE COMMUNITY PROPERTY LAWS............................................................................76
</Table>

                                        v
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                PROTOTYPE DEFINED BENEFIT PENSION PLAN AND TRUST

                                  SPONSORED BY

                                      SBERA

The Sponsor hereby establishes the following Prototype Retirement Plan and Trust
for use by those of its customers who qualify and wish to adopt a qualified
retirement program. Any Plan and Trust established hereunder shall be
administered for the exclusive benefit of Participants and their beneficiaries
under the following terms and conditions:

                                    ARTICLE I

                                   DEFINITIONS

1.1      ACCRUED BENEFIT
The Basic Normal Retirement Benefit computed in accordance with the Plan's
benefit formula projected to a Participant's Normal Retirement Age based on the
Participant's Average Annual Compensation as defined in paragraph 1.11, in
effect at the date of determination and determined under one of the methods
specified below:

         (a)     Under the fractional method of calculating Accrued Benefit, the
                 Normal Retirement Benefit at the Participant's Normal
                 Retirement Age is multiplied by a fraction, as specified in the
                 Adoption Agreement, the numerator of which is either the actual
                 number of Years of Service the Participant has completed with
                 the Employer or the actual number of Years of Participation in
                 the Plan, and the denominator of which is the number of Years
                 of Service or Participation the Participant would have
                 accumulated with the Employer as of such Participant's Normal
                 Retirement Age, or the current year, if later. If so selected,
                 "Years and Months" will be substituted for "Years" in the
                 preceding sentence. However, if this Plan has had a fresh-start
                 and after the latest Fresh-Start Date the fresh-start rule used
                 under the Plan is the formula with wear-away, the amount in the
                 preceding sentence will not be less than the Participant's
                 Frozen Accrued Benefit. If this Plan has had a fresh-start and
                 after the latest Fresh-Start Date the fresh-start rule used
                 under the Plan is the formula with wear-away or extended
                 wear-away, in determining the Participant's Accrued Benefit
                 with respect to Years of Participation or Service after the
                 latest Fresh-Start Date under the formula without wear-away,
                 the numerator of the fraction will be limited to the
                 Participant's Years of Participation or Service after the
                 latest Fresh-Start Date.

                 (1)    If the Employer's Plan is a Standardized Unit Benefit
                        Plan, a Participant's Accrued Benefit at any time equals
                        the product of the Normal Retirement Benefit multiplied
                        by a fraction, the numerator of which is the number of
                        Years of Participation at such time, and the denominator
                        of which is the number of Years of Participation the
                        Participant would have at Normal Retirement Age, or the
                        current year if later.

                 (2)    If the Employer's Plan is a Standardized Flat Benefit
                        Plan, a Participant's Accrued Benefit at any time equals
                        the product of the Normal Retirement Benefit multiplied
                        by a fraction, the numerator of which is the number of
                        Years of Participation at such time, and the denominator
                        of which is the number of Years of Participation the
                        Participant would have at Normal Retirement Age, or
                        twenty-five (25) years if greater.

         (b)     Alternately, each Participant may accrue a benefit based on a
                 fixed percentage of Compensation or stated dollar amount per
                 Year of Participation or per Year of Service. When determining
                 the Accrued Benefit under this method, the Basic Normal
                 Retirement Benefit is the total benefit accrued at the
                 Participant's Normal Retirement Date. If the Participant
                 separates from Service prior to his or her Normal Retirement
                 Date, the Accrued Benefit is equal to the Normal Retirement
                 Benefit as of the date of separation of Service. If the accrual
                 is based on a percentage of Compensation for each Year of
                 Participation, a Participant should not accrue benefits in any
                 year which exceed 133-1/3% of the annual rate at which the
                 Participant could accrue benefits for any prior Plan Year.

                                       vi
<Page>

         (c)     Under the "three percent (3%) method", a Participant's Accrued
                 Benefit at any time shall equal three percent (3%) of the
                 Normal Retirement Benefit, multiplied by the number of Years of
                 Participation including years after Normal Retirement Age (not
                 in excess of 33-1/3). Under this method, the Normal Retirement
                 Benefit is the benefit to which the Participant would be
                 entitled if he or she commenced participation at the earliest
                 possible entry age under the Plan and served continuously until
                 the earlier of age sixty-five (65) or the Plan's Normal
                 Retirement Age. Compensation is based on the same number of
                 years as specified in the definition of Average Annual
                 Compensation in the Adoption Agreement.

The accrual computation period for purposes of computing a Participant's Accrued
Benefit at any time shall be the Plan Year. Regardless of the method used, a
Participant's Accrued Benefit in a given year shall never be less than his or
her Accrued Benefit as of the end of the prior Plan Year.

For Plan Years beginning before Code Section 411 is applicable hereto, the
Participant's Accrued Benefit shall be the greater of that provided by the Plan,
or one-half of the benefit that would have accrued had the above provisions been
in effect. In the event the Accrued Benefit as of the effective date of Code
Section 411 is less than that provided above, such difference shall be accrued
in accordance with this paragraph.

1.2      ACTUARIAL EQUIVALENT (EQUIVALENCE)
A benefit having the same Present Value on the date payment commences as another
stated benefit. For purposes of establishing Actuarial Equivalence, Present
Value shall be determined by discounting all future payments for interest and
mortality on the basis specified in Section III of the Adoption Agreement.

1.3      ADOPTION AGREEMENT
The document attached hereto by which an Employer elects to establish a
qualified retirement plan and trust under the terms of this Prototype Plan and
Trust.

1.4      ANNIVERSARY DATE
The first day or last day of the Plan Year or other day selected by the Employer
pursuant to the Plan's administrative procedures.

1.5      ANNUAL ADDITIONS
The sum of the following amounts credited to a Participant's account for the
Limitation Year:

         (a)     Employer contributions,

         (b)     Employee contributions (under Article IV),

         (c)     forfeitures,

         (d)     amounts allocated after March 31, 1984 to an individual medical
                 account, as defined in Code Section 415(l)(2), which is part of
                 a pension or annuity plan maintained by the Employer (these
                 amounts are treated as Annual Additions to a Defined
                 Contribution Plan though they arise under a Defined Benefit
                 Plan),

         (e)     amounts derived from contributions paid or accrued after 1985,
                 in taxable years ending after 1985, which are either
                 attributable to post-retirement medical benefits, allocated to
                 the separate account of a Key Employee, as defined in Code
                 Section 419A(d)(3), or under a Welfare Benefit Fund maintained
                 by the Employer are also treated as Annual Additions to a
                 Defined Contribution Plan. (For purposes of this paragraph, an
                 Employee is a Key Employee if he or she meets the requirements
                 of paragraph 1.50 at any time during the Plan Year or preceding
                 Plan Year.) Welfare Benefit Fund is defined at paragraph 1.104;
                 and

         (f)     allocations under a Simplified Employee Pension Plan.

1.6      ANNUAL BENEFIT
A retirement benefit under the Plan which is payable annually in the form of a
Straight Life Annuity. Except as provided below, a benefit payable in a form
other than a Straight Life Annuity must be adjusted to an Actuarially Equivalent
Straight Life Annuity before applying the limitations of this Article. For
Limitation Years beginning before

                                        2
<Page>

January 1, 1995, such Actuarially Equivalent Straight Life Annuity is equal to
the greater of the annuity benefit computed using the interest rate specified in
Section III the Adoption Agreement or five percent (5%). For Limitation Years
beginning after December 31, 1994, the Actuarially Equivalent Straight Life
Annuity is equal to the greater of the annuity benefit computed using the
interest rate and mortality table (or other tabular factor) specified in the
Adoption Agreement and the annuity benefit computed using a five percent (5%)
interest rate assumption and the applicable mortality table specified in the
Adoption Agreement. In determining the Actuarially Equivalent Straight Life
Annuity for a benefit form other than a nondecreasing annuity payable for a
period of not less than the life of the Participant (or, in the case of a
Qualified Pre-Retirement Survivor Annuity, the life of the surviving Spouse), or
decreases during the life of the Participant merely because of the death of the
survivor annuitant (but only if the reduction is not below fifty percent (50%)
of the Annual Benefit payable before the death of the survivor annuitant), or
the cessation or reduction of Social Security supplements of qualified
disability payments [as defined in Code Section 401(a)(11)], "the applicable
interest rate", as defined in Section III of the Adoption Agreement, will be
substituted for "a five percent (5%) interest rate assumption" in the preceding
sentence. The Annual Benefit does not include any benefits attributable to
Employee contributions or Rollover Contributions, or the assets transferred from
a qualified plan that was not maintained by the Employer. No actuarial
adjustment to the benefit is required for:

         (a)     the value of a Qualified Joint and Survivor Annuity,

         (b)     the value of benefits that are not directly related to
                 retirement benefits (such as the qualified disability benefit,
                 pre-retirement death benefits, and post-retirement medical
                 benefits), and

         (c)     the value of post-retirement cost-of-living increases made in
                 accordance with Code Section 415(d) and Federal Income Tax
                 Regulations Section 1.415-3(c)(2)(iii).

1.7      ANNUITY STARTING DATE
Used in conjunction with the Qualified Joint and Survivor Annuity requirements,
it is the first day of the first period for which a benefit amount is paid as an
annuity or in any other form. The Annuity Starting Date for disability benefits
shall be the date such benefits commence if the disability benefit is not an
auxiliary benefit. An auxiliary benefit is a disability benefit that does not
reduce the benefit payable at Normal Retirement Age. If benefit payments in any
form are suspended pursuant to paragraph 5.14 of the Plan for an Employee who
continues in Service without a separation and who does not receive a benefit
payment, the recommencement of benefit payments shall be treated as a new
Annuity Starting Date.

1.8      APPLICABLE INTEREST RATE
The rate of interest on thirty (30) year Treasury Securities as specified for
the Lookback Month for the Stability Period specified in the Adoption Agreement.

1.9      APPLICABLE LIFE EXPECTANCY
The life expectancy (or joint and last survivor expectancy) calculated using the
attained age of the Participant (or Designated Beneficiary) as of the
Participant'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
life expectancy of a non-Spouse beneficiary may not be recalculated.

1.10     APPLICABLE MORTALITY TABLE
The table set forth in Revenue Ruling 95-6, 1995-1 C. B., or such successor
table as determined by the Secretary of the Treasury or his or her designee.

1.11     AVERAGE ANNUAL COMPENSATION
A Participant's annual Compensation averaged over the highest three (3)
consecutive Plan Years or calendar years or such other period specified in
Section III of the Adoption Agreement. For a Participant with less than three
(3) Years of Service, Average Annual Compensation means the average of his or
her total period of Service measured by the Plan Year or calendar year as
elected in Section III of the Adoption Agreement. In Adoption Agreements not
incorporating permitted disparity, the years may be nonconsecutive. In the event
that a Participant is employed for less than the Plan's full accounting period,
and has not been credited with the number of years in the averaging period,
annual Compensation shall be the annual equivalent of his or her remuneration
for such period, if the Participant qualifies for a Year of Service or
Participation. For Participants with more Service than specified in the
averaging period, the average will be based on the selection in Section III of
the Adoption Agreement.

1.12     BASIC NORMAL RETIREMENT BENEFIT

                                        3
<Page>

A monthly pension beginning on the first day of the month following a
Participant's Normal Retirement Date, or actual retirement date if the
Participant works past Normal Retirement and does not commence payment, and
ending on the first day of the month in which death occurs.

1.13     BREAK IN SERVICE
A twelve (12) consecutive month period during which an Employee fails to
complete more than 500 Hours of Service, if the Hours of Service method is used
to determine a Year of Service or a period of severance of at least twelve (12)
consecutive months if the Elapsed Time Method is being used to determine a Year
of Service.

1.14     CODE
The Internal Revenue Code of 1986 including any amendments thereto. Reference to
any section or subsection of the Code, includes reference to any comparable or
succeeding provisions of any legislation which amends, supplements or replaces
such section or subsection, and also includes reference to any Regulation issued
pursuant to or with respect to such section or subsection.

1.15     COMPENSATION
The Employer may select one of the following three safe-harbor definitions of
Compensation in the Adoption Agreement. An Employer who adopts a standardized
plan, a plan that uses permitted disparity, or a plan that must provide a
top-heavy minimum benefit must use one of the three safe-harbor definitions of
Compensation. In a Nonstandardized Adoption Agreement, the Employer may modify
the definition of Compensation, provided that such definition, as modified,
satisfies the provisions of Code Sections 414(s) and 401(a)(4). Compensation
will also include Compensation from the Employer paid by another individual or
entity under the provisions of Code Sections 3121 and 3306. Unless otherwise
specified in the Adoption Agreement, Compensation shall only include amounts
earned while a Participant if Plan Year is chosen as the determination period.

         (a)     CODE SECTION 3401(a) WAGES. Compensation is defined as wages
                 within the meaning of Code Section 3401(a) for the purposes of
                 Federal 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)].

         (b)     CODE SECTIONS 6041, 6051 AND 6052 REPORTABLE WAGES Compensation
                 is defined as information required to be reported under Code
                 Sections 6041, 6051 and 6052 of the Internal Revenue Code
                 (wages, tips and other compensation as reported on Form W-2).
                 Compensation includes wages at (a) above 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 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)].

         (c)     CODE SECTION 415 COMPENSATION. Compensation is defined as Code
                 Section 415 Compensation which is: a Participant's Earned
                 Income, 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
                 Regulations Section 1.62-2(c)]. For Limitation Years beginning
                 after December 31, 1997, for purposes of applying the
                 definition of this paragraph and the limitations of Article IX,
                 Compensation paid or made available during such Limitation
                 Years 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 gross income of the Employee by
                 reason of Code Sections 125, 132(f) 402(e)(3), 402(h)(1) or
                 403(b). Compensation excludes the following:

                 (1)    for Limitation Years beginning before January 1, 1998,
                        Employer contributions, made under the terms of a salary
                        deferral agreement between an Employee and the Employer,
                        to a plan of deferred compensation which are not
                        includible in the Employee's gross income for the
                        taxable year in which contributed. Such contributions
                        shall include any amount deferred

                                        4
<Page>

                        under Code Section 125 in connection with a cafeteria
                        plan, Code Section 402(e)(3) in connection with a cash
                        or deferred plan, Code Section 402(h)(1)(B) in
                        connection with a Simplified Employee Pension Plan, Code
                        Section 457 Plan and Code Section 403(b) in connection
                        with a tax-sheltered annuity plan;

                 (2)    distributions received from a plan of deferred
                        compensation;

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

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

                 (5)    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).

Unless otherwise specified by the Employer in the Adoption Agreement,
Compensation shall be determined as provided in Code Section 3401(a), i.e.
paragraph (a) above.

EXCLUSIONS FROM COMPENSATION A Participant's Compensation shall be determined in
accordance with paragraph (a), (b) or (c) above and shall not exclude any item
of income unless provided in the basic definition or elected by the Employer in
the Adoption Agreement. When applicable to a Self-Employed Individual,
Compensation shall mean Earned Income.

ANNUAL ADDITIONS AND TOP-HEAVY RULES For purposes of applying the limitations of
Article IX and top-heavy minimums, the definition of Compensation shall be Code
Section 415 Compensation described in paragraph 1.15(c). For Plan Years
beginning before January 1, 1998, Compensation excludes amounts deferred under a
plan of deferred compensation as described at paragraph 1.15(c)(1). For Plan
Years beginning after December 31, 1997, Compensation includes amounts deferred
under a plan of deferred compensation as described at paragraph 1.15(c)(1).
Also, for purposes of applying the limitations of Article IX, Compensation for a
Limitation Year is the Compensation actually paid or made available during such
Limitation Year. For Limitation Years beginning after December 31, 1997,
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 Sections 125, 457 or 132(f)(4).

CONTRIBUTIONS MADE OF BEHALF OF DISABLED PARTICIPANTS Notwithstanding the
preceding paragraph, Compensation for a Participant in a Defined Contribution
Plan who is permanently and totally disabled [as defined in Code Section
22(e)(3)] is the Compensation such Participant would have received for the
Limitation Year if the Participant had been paid at the rate of Compensation
paid immediately before becoming permanently and totally disabled. Effective for
Plan Years beginning after December 31, 1996, such imputed Compensation for the
disabled Participant may be taken into account only if the contributions made on
behalf of such Participant are nonforfeitable when made. Compensation will mean
compensation as that term is defined in this paragraph of Basic Plan Document
#02.

HIGHLY COMPENSATED AND KEY EMPLOYEES For purposes of paragraphs 1.47 and 1.50,
Compensation shall be Code Section 415 Compensation as described in paragraph
1.15(c). Such definition shall include any amount deferred under Code Section
125 in connection with a cafeteria plan, Code Section 132(f) in connection with
qualified transportation fringe benefits, Code Section 402(e)(3) in connection
with a cash or deferred plan, Code Section 402(h)(1)(B) in connection with a
Simplified Employee Pension Plan (SIMPLE), Code Section 402(k) in connection
with a Savings Incentive Match Plan for Employees and Code Section 403(b) in
connection with a tax-sheltered annuity plan.

COMPUTATION PERIOD The Plan Year shall be the computation period for purposes of
determining a Participant's Compensation, unless the Employer selects a
different computation period in the Adoption Agreement.

LIMITATION ON COMPENSATION The annual Compensation of each Participant which may
be taken into account for determining all benefits provided under the Plan
(including benefits under Article XI) for any year shall not exceed the
limitation as imposed by Code Section 401(a)(17), as adjusted under Code Section
401(a)(17)(B).

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SHORT PLAN YEAR If a Plan has a Plan Year that contains fewer than twelve (12)
calendar months, then the annual Compensation limit for that period is an amount
equal to the limitation as imposed by Code Section 401(a)(17) as adjusted for
the calendar year in which the Compensation period begins, multiplied by a
fraction, the numerator of which is the number of full months in the short Plan
Year and the denominator of which is twelve (12).

USERRA For purposes of Employee and Employer make-up contributions or benefits,
Compensation during the period of military service shall be deemed to be the
Compensation the Employee would have received during such period if the Employee
were not in qualified military service, based on the rate of pay the Employee
would have received from the Employer but for the absence due to military leave.
If the Compensation the Employee would have received during the leave is not
reasonably certain, Compensation will be equal to the Employee's average
Compensation from the Employer during the twelve (12) month period immediately
preceding the military leave or, if shorter, the Employee's actual period of
employment with the Employer.

PRIOR YEAR(s) If Compensation for any prior Plan Year is taken into account in
determining an Employee's contributions or benefits for the current year, the
Compensation for such prior year is subject to the applicable annual
Compensation limit in effect for that prior year. For this purpose, for years
beginning before January 1, 1990, the applicable annual Compensation limit is
$200,000. For Plan Years beginning on or after January 1, 1994, the annual
Compensation of each Participant taken into account for determining all benefits
provided under the Plan for any Plan Year 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.

1.16     COVERED COMPENSATION
The average (without indexing) of the Taxable Wage Bases in effect for each
calendar year during the thirty-five (35) year period ending with the last day
of the calendar year in which the Participant attains (or will attain) Social
Security Retirement Age [as defined in Code Section 414(b)(8)]. No increase in
Covered Compensation shall decrease a Participant's Accrued Benefit under the
Plan. In determining a Participant's Covered Compensation for a Plan Year, the
Taxable Wage Base for all calendar years beginning after the first day of the
Plan Year is assumed to be the same as the Taxable Wage Base in effect at the
beginning of the Plan Year for which the determination is being made. Covered
Compensation for a Plan Year after the thirty-five (35) year period is the
Participant's Covered Compensation for the Plan Year during which the
Participant attained Social Security Retirement Age. For a Plan Year before the
thirty-five (35) year period, Covered Compensation is the Taxable Wage Base in
effect as of the beginning of the Plan Year. A Participant's Covered
Compensation will be determined based on the year designated by the Employer in
the Adoption Agreement. For Plan Years beginning before 1989, Covered
Compensation is as was defined under the terms of the Plan as then in effect.

1.17     CUSTODIAN
The institution or institutions (who may be the Sponsor or an affiliate) and any
successors or assigns thereto, appointed by the Employer to hold the assets of
the Trust as provided at paragraph 11.3 hereof.

1.18     DEFINED BENEFIT PLAN
A Plan under which a Participant's benefit is determined by a formula contained
in the Plan under which no individual accounts are maintained for Participants.

1.19     DEFINED BENEFIT PLAN DOLLAR LIMITATION
The limit is $90,000, as adjusted. Effective on January 1, 1988, and each
January thereafter, the $90,000 limitation will be automatically adjusted by
multiplying such limit by the cost of living adjustment factor prescribed by the
Secretary of the Treasury under Code Section 415(d) in such manner as the
Secretary shall prescribe. Effective for Plan Years beginning after December 31,
1994, such adjustments will be in multiples of $5,000. The new limitation will
apply to Limitation Years ending within the calendar year of the date of the
adjustment.

1.20     DEFINED BENEFIT (PLAN) FRACTION
A fraction, the numerator of which is the sum of the Participant'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 125%
of the dollar limitation determined for the Limitation Year under Code Sections
415(b)(1)(A) and (d) or 140% of the Highest Average Compensation, including any
adjustments under Code Section 415(b)(5), both in accordance with the Maximum
Permissible Amount.

Notwithstanding the above, if the Participant was a Participant 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

                                        6
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May 6, 1986, the denominator of this fraction will not be less than 125% of the
sum of the annual benefits under such plans which the Participant 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 Section 415 for
all Limitation Years beginning before January 1, 1987.

1.21     DEFINED CONTRIBUTION PLAN
A Plan under which individual accounts are maintained for each Participant to
which all contributions, forfeitures, investment income and gains or losses, and
expenses are credited or deducted. A Participant's benefit under such Plan is
based solely on the fair market value of his or her account balance.

1.22     DEFINED CONTRIBUTION (PLAN) FRACTION
A fraction, the numerator of which is the sum of the Annual Additions to the
Participant'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 Participant's
Voluntary Contributions to all Defined Benefit Plans, whether or not terminated,
maintained by the Employer, and the Annual Additions attributable to all Welfare
Benefit Funds, as defined in paragraph 1.104, individual medical accounts and
Simplified Employee Pension Plans 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 the Limitation Year is the lesser of 125% of the dollar
limitation determined under Code Sections 415(b) and (d) in effect under Code
Section 415(c)(1)(A) or thirty-five percent (35%) of the Participant's
Compensation for such year.

Transitional Rule: If the Employee was a Participant as of the first day of the
first Limitation Year beginning after 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 Fraction would otherwise exceed 1.0 under the terms of this
Plan. Under the adjustment, an amount equal to the product of (1) the excess of
the sum of the fractions over 1.0 times (2) 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 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 1987, shall not be recomputed to treat all Employee
contributions as Annual Additions. Additionally, any adjustments which were
previously made to reflect prior law changes, such as the Tax Equity and Fiscal
Responsibility Act of 1982, shall continue to be incorporated in the fraction.

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

1.24     DIRECT ROLLOVER
A payment by the Plan to the Eligible Retirement Plan specified by the
Participant.

1.25     DISABILITY
Unless the Employer has elected a different definition in the Adoption
Agreement, an illness or injury of a potentially permanent nature, expected to
last for a continuous period of not less than twelve (12) months, certified by a
physician selected by or satisfactory to the Employer which prevents the
Employee from engaging in any occupation for wage or profit for which the
Employee is reasonably fitted by training, education or experience.

1.26     DISTRIBUTEE
A Distributee includes a Participant or former Participant. In addition, the
Participant's or former Participant's surviving Spouse and the Participant's or
former Participant's Spouse or former Spouse who is the alternate payee under a
Qualified Domestic Relations Order, as defined at Code Section 414(p), are
Distributees with regard to the interest of the Spouse or former Spouse.

1.27     DISTRIBUTION CALENDAR YEAR
A calendar year for which a minimum distribution is required.

1.28     EARLIEST RETIREMENT AGE
The earliest date under the Plan on which the Participant could elect to receive
retirement benefits.

                                        7
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1.29     EARLY RETIREMENT AGE
The age set by the Employer in the Adoption Agreement [but not less than
fifty-five (55)], which is the earliest age at which a Participant may retire
and receive his or her benefits under the Plan.

1.30     EARNED INCOME
Net earnings from self-employment in the trade or business with respect to which
the Plan is established, determined without regard to items not included in
gross income and the deductions allocable to such items, provided that personal
services of the individual are a material income-producing factor. Earned Income
shall be reduced by contributions made by an Employer to a qualified plan to the
extent deductible under Code Section 404. For tax years beginning after 1989,
net earnings shall be determined taking into account the deduction for one-half
of self-employment taxes allowed to the taxpayer under Code Section 164(f) to
the extent deductible.

1.31     EFFECTIVE DATE
The date on which the Employer's Plan or amendment to such Plan becomes
effective. For amendments reflecting statutory and regulatory changes contained
in the Uruguay Round Agreements Act of the General Agreement on Tariffs and
Trade ("GATT"), the Uniformed Services Employment and Reemployment Rights Act of
1994 (USERRA), the Small Business Job Protection Act of 1996 (SBJPA), the
Taxpayer Relief Act of 1997 (TRA'97), and the IRS Restructuring and Reform Act
of 1998, the Effective Date will be the earlier of the date upon which such
amendment is first administratively applied or the first day of the Plan Year
following the date of adoption of such amendment.

1.32     ELECTION PERIOD
The period which begins on the first day of the Plan Year in which the
Participant attains age thirty-five (35) and ends on the date of the
Participant's death. If a Participant separates from Service prior to the first
day of the Plan Year in which age thirty-five (35) is attained, with respect to
benefits accrued prior to separation, the Election Period shall begin on the
date of separation.

1.33     ELAPSED TIME
A method of determining an Employee's entitlement under the Plan with respect to
eligibility to participate, as well as vesting which is not based on the
Employee's completion of a specified number of Hours of Service during a
consecutive twelve (12) month period, but rather with reference to the total
period of time which elapses during which the Employee is employed by the
Employer maintaining the Plan.

1.34     ELIGIBLE RETIREMENT PLAN
An Eligible Retirement Plan is an individual retirement account (IRA) as
described in Code Section 408(a), an individual retirement annuity (IRA) as
described in Code Section 408(b), an annuity plan as described in Code Section
403(a), or a qualified trust as described in Code Section 401(a), which accepts
Eligible Rollover Distributions. However in the case of an Eligible Rollover
Distribution to a surviving Spouse, an Eligible Retirement Plan is an individual
retirement account or individual retirement annuity.

1.35     ELIGIBLE ROLLOVER DISTRIBUTION
Any distribution of all or any portion of the balance to the credit of the
Participant except that an Eligible Rollover Distribution does not include:

         (a)     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 Participant or the joint
                 lives (or joint life expectancies) of the Participant and the
                 Participant's Designated Beneficiary, or for a specified period
                 of ten (10) years or more;

         (b)     any hardship withdrawals under Code Section 401(k)(2)(B)(i)(IV)
                 received after December 31, 1998,

         (c)     any distribution to the extent such distribution is required
                 under Code Section 401(a)(9); and

         (d)     the portion of any distribution that is not includible in gross
                 income (determined without regard to the exclusion for net
                 unrealized appreciation with respect to Employer securities).

1.36     EMPLOYEE
A person employed by the Employer (including Self-Employed Individuals and
partners), all Employees of a member of an affiliated service group [as defined
in Code Section 414(m)], all Employees of a controlled group of corporations [as
defined in Code Section 414(b)], all Employees of any incorporated or
unincorporated trade or business which is under

                                        8
<Page>

common control [as defined in Code Section 414(c)], leased Employees [as defined
in Code Section 414(n)], and any Employee required to be aggregated by Code
Section 414(o). All such Employees shall be treated as employed by a single
Employer.

Leased Employees shall not be Employees for purposes of participation in the
Plan established under a Nonstandardized Adoption Agreement, unless elected
otherwise in the Adoption Agreement. Leased Employees [as defined in Code
Section 414(n)] shall be considered Employees in a Plan established under a
Standardized Adoption Agreement except as otherwise provided in this paragraph.
The exclusion is only available if Leased Employees do not constitute more than
20% of the recipient Employer's non-highly compensated work force, and the
Employer complies with the requirements as outlined in paragraph 2.6, and so
elects in the Adoption Agreement

1.37     EMPLOYER
The Self-Employed Individual, partnership, corporation or other organization
which adopts this Plan including any firm who succeeds the Employer and adopts
this Plan. For purposes of Article IX, Limitations on Allocations, Employer
shall mean 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 Section
415(h)], all commonly controlled trades or businesses [as defined in Section
414(c) as modified by Section 415(h)] or affiliated service groups [as defined
in 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).

1.38     ENTRY DATE
The date on which an Employee commences participation in the Plan as determined
by the Employer in the Adoption Agreement. Unless the Employer specifies
otherwise in the Adoption Agreement, entry into the Plan shall be on the first
day of the Plan Year or the first day of the seventh month of the Plan Year
coinciding with or following the date on which an Employee meets the eligibility
requirements.

1.39     ERISA
The Employee Retirement Income Security Act of 1974, as amended and any
successor statute.

1.40     FIRST DISTRIBUTION CALENDAR YEAR
For distributions beginning before the Participant's death, the First
Distribution Calendar Year is the calendar year immediately preceding the
calendar year which contains the Participant's Required Beginning Date. For
distributions beginning after the Participant's death, the First Distribution
Calendar Year is the calendar year in which distributions are required to begin
pursuant to paragraph 6.9.

1.41     FRESH-START DATE
The last day of the Plan Year preceding a Plan Year for which any amendment of
the Plan that directly or indirectly affects the amount of a Participant's
benefit determined under the current formula (such as an amendment to the
definition of Compensation used in the current benefit formula or a change in
the Normal Retirement Age of the Plan) is made effective. However, if under the
Adoption Agreement the Fresh-Start Group is limited to an acquired group of
Employees, or a group of Employees with a Frozen Accrued Benefit attributable to
assets and liabilities transferred to the Plan, the Fresh-Start Date will be the
date designated in the Adoption Agreement. If this Plan has had a Fresh-Start
for all Participants, and in a subsequent Plan Year is aggregated for purposes
of Code Section 401(a)(4) with another plan that did not make the same
Fresh-Start, this Plan will have a Fresh-Start on the last day of the Plan Year
preceding the Plan Year during which the Plans are first aggregated.

1.42     FRESH-START GROUP
The group which consists of all Participants who have Accrued Benefits as of the
Fresh-Start Date and have at least one Hour of Service with the Employer after
that date. The Fresh-Start Group may be limited to a specific group of Employees
as provided in the Adoption Agreement.

1.43     FROZEN ACCRUED BENEFIT
The amount of a Participant's Accrued Benefit determined in accordance with the
provisions of the Plan applicable in the year containing the latest Fresh-Start
Date, determined as if the Participant terminated employment with the Employer
as of the latest Fresh-Start Date (or the date the Participant actually
terminated employment with the Employer, if earlier), without regard to any
amendment made to the Plan after that date other than amendments recognized as
effective as of or before the date under Code Section 401(b) or Treasury
Regulations Section 1.401(a)(4)-11(g). If the Participant has not had a
Fresh-Start, the Participant's Frozen Accrued benefit shall be zero (0). If
permitted in the Adoption Agreement, the Employer shall index the Frozen Accrued
Benefit for any Participant in direct

                                        9
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relation to their Compensation. Such adjustment shall be made pursuant to the
requirements of Treasury Regulations Section 1.401(a)(4)-13(d)(4) through (7).

1.44     FROZEN PROJECTED BENEFIT
The Participant's Frozen Projected Benefit is equal to the Participant's Frozen
Accrued Benefit. However, if as of the latest Fresh-Start Date the Participant's
Accrued Benefit is determined in accordance with Code Section 411(b)(1)(F), the
Participant's Frozen Projected Benefit is the greater of (a) and (b), where (a)
is equal to the Participant's Projected Annual Benefit under the Plan on the
latest Fresh-Start Date (or the date the Participant terminated Service, if
earlier) multiplied by a fraction, the numerator of which is the Participant's
years of credited Service, and the denominator of which is the Participant's
years of credited Service projected through the later of the Plan Year in which
the Participant attains Normal Retirement Age and the current Plan Year, and (b)
is equal to the amount that would be payable to the Participant at Normal
Retirement Age (or current age, if later) under the insurance contracts assuming
that the only premiums not paid under the contract(s) are those that are due for
Service after the latest Fresh-Start Date.

If as of the Participant's latest Fresh-Start Date the amount of a Participant's
Frozen Projected Benefit was limited by the application of Code Section 415, the
Participant's Frozen Projected Benefit will be increased for years after the
latest Fresh-Start Date to the extent permitted under Code Section 415(d)(1). In
addition, the Frozen Projected Benefit of a Participant whose Frozen Projected
Benefit includes the top-heavy minimum benefits provided in paragraph 12.2 of
the Plan will be increased to the extent necessary to comply with the average
Compensation requirement of Code Section 416(c)(1)(D)(i).

If the Plan's normal form of benefit in effect on the Participant's latest
Fresh-Start Date is not the same as the normal form under the Plan after such
Fresh-Start Date and/or the Normal Retirement Age for any Participant on that
Date was greater than the Normal Retirement Age for that Participant under the
Plan after such Fresh-Start Date, the Frozen Projected Benefit will be expressed
as an actuarially equivalent benefit in the normal form under the Plan after the
Participant's latest Fresh-Start Date, commencing at the Participant's Normal
Retirement Age under the Plan in effect after such latest Fresh-Start Date.

If the Plan provides a new optional form of benefit with respect to a
Participant's Frozen Projected Benefit, such new optional form of benefit will
be provided with respect to each Participant's entire Projected Benefit, and the
Participant's Projected Benefit minus the Participant's Frozen Projected Benefit
will be equal to at least .5% times the Participant's Years of Service after the
Fresh-Start Date, up to and including the year the Participant attains Normal
Retirement Age (or current age, if later).

1.45     FUND
All contributions received by the Trustee under this Plan and Trust, investments
thereof and earnings and appreciation thereon.

1.46     HIGHEST AVERAGE COMPENSATION
Used for Top-Heavy test purposes (unless elected otherwise in the Adoption
Agreement) and the limitation provisions of Article IX, it is the average
Compensation for the three (3) consecutive Years of Service with the Employer
that produces the highest average. A Year of Service with the Employer is the
twelve (12) consecutive month period defined in Section III of the Adoption
Agreement.

In the case of a Participant who has separated from service, the Participant's
Highest Average Compensation will be automatically adjusted by multiplying such
Compensation by the cost of living adjustment factor prescribed by the Secretary
of the Treasury under Code Section 415(d) in such manner as the Secretary shall
prescribe. The adjusted Compensation amount will apply to Limitation Years
ending within the calendar year of the date of the adjustment.

1.47     HIGHLY COMPENSATED EMPLOYEE
Effective for years after December 31, 1996, the term Highly Compensated
Employee means any Employee who: (1) is a five percent (5%) owner at any time
during the year or preceding year, or (2) for the preceding year had
Compensation from the Employer in excess of $80,000 and if the Employer so
elects in the Adoption Agreement, is 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 the determination of who is a Highly Compensated Employee, the applicable
year of the Plan for which a determination is being made is called a
determination year and the preceding twelve (12) month period is called a
look-back year. Employees who do not meet the Highly Compensated Employee
definition are considered Non-Highly Compensated Employees.

                                       10
<Page>

A Highly Compensated former Employee is based on the rules applicable to
determining Highly Compensated Employee status in effect for that determination
year, in accordance with Section 1.414(q)-1T, A-4 of the temporary Income Tax
Regulations and 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. In order to be
effective, a Top-Paid Group election or calendar year data election must apply
consistently to all plans of the Employer that begin with or within the same
calendar year.

1.48     HOUR OF SERVICE

         (a)     Each hour for which an Employee is paid, or entitled to
                 payment, for the performance of duties for the Employer. These
                 hours shall be credited to the Employee for the computation
                 period in which the duties are performed; and

         (b)     Each hour for which an Employee is paid, or entitled to
                 payment, by the Employer on account of a period of time during
                 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. No more than 501
                 Hours of Service shall be credited under this paragraph for any
                 single continuous period (whether or not such period occurs in
                 a single computation period). Hours under this paragraph shall
                 be calculated and credited pursuant to Section 2530.200b-2 of
                 the Department of Labor Regulations which are incorporated
                 herein by this reference; and

         (c)     Each hour for which back pay, irrespective of mitigation of
                 damages, is either awarded or agreed to by the Employer. The
                 same Hours of Service shall not be credited both under
                 paragraph (a) or paragraph (b), as the case may be, and under
                 this paragraph (c). These hours shall be credited to the
                 Employee for the computation period or periods to which the
                 award or agreement pertains rather than the computation period
                 in which the award, agreement or payment is made.

         (d)     Hours of Service shall be credited for employment with the
                 Employer and for employment for any period of time with other
                 members of an affiliated service group [as defined in Code
                 Section 414(m)], a controlled group of corporations [as defined
                 in Code Section 414(b)], or a group of trades or businesses
                 under common control [as defined in Code Section 414(c)] of
                 which the adopting Employer is a member, and any other entity
                 required to be aggregated with the Employer pursuant to Code
                 Section 414(o). Hours of Service shall also be credited for any
                 individual considered an Employee for purposes of this Plan
                 under Code Section 414(n) or (o).

         (e)     Solely for purposes of determining whether a Break in Service,
                 as defined in paragraph 1.13, for participation and vesting
                 purposes has occurred in a computation period, an individual
                 who is absent from work for maternity or paternity reasons
                 shall receive credit for the Hours of Service which would
                 otherwise have been credited to such individual but for such
                 absence, or in any case in which such hours cannot be
                 determined, eight (8) Hours of Service per day of such absence.
                 For purposes of this paragraph, an absence from work for
                 maternity or paternity reasons means an absence by reason of
                 the pregnancy of the individual, by reason of a birth of a
                 child of the individual, by reason of the placement of a child
                 with the individual in connection with the adoption of such
                 child by such individual, or for purposes of caring for such
                 child for a period beginning immediately following such birth
                 or placement. The Hours of Service credited under this
                 paragraph shall be credited in the computation 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 computation period. No more than 501 hours will be
                 credited under this paragraph.

         (f)     Hours of Service shall be determined on the basis of either the
                 hours counting or the elapsed time method as selected by the
                 Employer in Section III of the Adoption Agreement. If no
                 selection is made, actual Hours will be used.

1.49     JOINT AND SURVIVOR ANNUITY
An immediate annuity for the life of the Participant with a survivor annuity for
the life of the Participant's Spouse which is not less than one-half nor greater
than the amount of the annuity payable during the joint lives of the Participant
and

                                       11
<Page>

the Participant's Spouse. The Joint and Survivor Annuity will be the Actuarial
Equivalent of the Basic Normal Retirement Benefit. The percentage of the
survivor annuity under the Plan shall be fifty percent (50%) (unless a different
percentage is elected by the Employer in Section VII of the Adoption Agreement).

1.50     KEY EMPLOYEE
Any Employee or former Employee (and the beneficiaries of such Employee) who at
any time during the determination period was an officer of the Employer if such
individual's annual Compensation exceeds fifty percent (50%) of the dollar
limitation under Code Section 415(b)(1)(A) (the defined benefit maximum annual
benefit), an owner (or considered an owner under Code Section 318) of one of the
ten (10) largest interests in the Employer if such individual's Compensation
exceeds 100% of the dollar limitation under Code Section 415(c)(1)(A), a five
percent (5%) owner of the Employer, or a one percent (1%) owner of the Employer
who has an annual Compensation of more than $150,000. For purposes of
determining who is a Key Employee, annual Compensation is as defined in
paragraph 1.15, but shall also shall include amounts deferred through a salary
reduction agreement to a cash or deferred plan under Code Section 401(k), a
Simplified Employee Pension Plan under Code Section 402(h)(l)(B), a cafeteria
plan under Code Section 125, a tax-deferred annuity under Code Section 403(b),
or Code Section 132(f)(4). The determination period is the Plan Year containing
the Top-Heavy Determination Date and the four preceding Plan Years. Compensation
for the purpose of this definition means Compensation as defined at paragraph
1.15(c). The determination of who is a Key Employee will be made in accordance
with Code Section 416(i)(1) and the Regulations thereunder.

1.51     LEASED EMPLOYEE
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 (1) year, and such services are
performed under the primary direction or control of the recipient Employer. If a
Leased Employee is treated as an Employee by reason of this paragraph, his or
her Compensation as defined in paragraph 1.15 includes Compensation received
from the leasing organization that is attributable to services performed for the
Employer.

1.52     LIMITATION YEAR
The calendar year or such other twelve (12) consecutive month period designated
by the Employer in Section III of the Adoption Agreement. All qualified plans
maintained by the Employer must use the same Limitation Year. If the Limitation
Year is amended to a different twelve (12) consecutive month period, the new
Limitation Year must begin on a date within the Limitation Year in which the
amendment is made. If no designation is made on the Adoption Agreement, the
Limitation Year shall be the same as the Plan Year.

1.53     LOOKBACK MONTH
The first, second, third, fourth, or fifth calendar month preceding the first
day of the Stability Period as specified in the Adoption Agreement.

1.54     MAXIMUM PERMISSIBLE AMOUNT

         (a)     The lesser of the Defined Benefit Dollar Limitation or 100% of
                 the Participant's Highest Average Compensation.

         (b)     If the Participant has less than ten (10) years of
                 participation in the Plan, the Defined Benefit Dollar
                 Limitation shall be reduced in the following manner. It shall
                 be multiplied by a fraction, the numerator of which is the
                 number of years (or part thereof) of participation in the Plan,
                 and the denominator of which is ten (10). In the case of a
                 Participant who has less than ten (10) Years of Service with
                 the Employer, the Compensation limitation shall be multiplied
                 by a fraction, the numerator of which is the number of years
                 (or part thereof) of Service with the Employer, and the
                 denominator of which is ten (10). The adjustments of this
                 section (b) shall be applied in the denominator of the Defined
                 Benefit Fraction based upon Years of Service. For purposes of
                 computing the Defined Benefit Fraction only, Years of Service
                 shall include future Years of Service (or part thereof)
                 commencing before the Participant's Normal Retirement Age. Such
                 future Year of Service shall include the year that contains the
                 date the Participant reaches Normal Retirement Age, only if it
                 can be reasonably anticipated that the Participant will receive
                 a Year of Service for such year, or the year in which the
                 Participant terminates employment, if earlier. This paragraph
                 does not apply for Limitation Years beginning on or after
                 January 1, 2000.

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         (c)     If the Annual Benefit of the Participant commences before the
                 Participant's Social Security Retirement Age but on or after
                 age sixty-two (62), the Defined Benefit Dollar Limitation, as
                 reduced in (b) above if necessary, shall be determined as
                 follows:

                 (1)    If a Participant's Social Security Retirement Age is
                        sixty-five (65), the dollar limitation for benefits
                        commencing on or after age sixty-two (62) is determined
                        by reducing the Defined Benefit Dollar Limitation by 5/9
                        of one percent (1%) for each month by which benefits
                        commence before the month in which the Participant
                        attains age sixty-five (65).

                 (2)    If a Participant's Social Security Retirement Age is
                        greater than sixty-five (65), the dollar limitation for
                        benefits commencing on or after age sixty-two (62) is
                        determined by reducing the Defined Benefit Dollar
                        Limitation by 5/9 of one percent (1%) for each of the
                        first thirty-six (36) months and 5/12 of one percent
                        (1%) for each of the additional months [up to
                        twenty-four (24) months] by which benefits commence
                        before the month of the Participant's Social Security
                        Retirement Age.

         (d)     If the Annual Benefit of a Participant commences prior to age
                 sixty-two (62), the Defined Benefit Dollar Limitation shall be
                 the Actuarial Equivalent of an Annual Benefit beginning at age
                 sixty-two (62), as determined above, reduced for each month by
                 which benefits commence before the month in which the
                 Participant attains age sixty-two (62). The Annual Benefit
                 beginning before age sixty-two (62) shall be determined as the
                 lesser of the equivalent Annual Benefit computed using the
                 interest rate and mortality table (or other tabular factor)
                 equivalence for early retirement benefits, and the equivalent
                 Annual Benefit computed using a five percent (5%) interest rate
                 and the applicable mortality table as defined in the Adoption
                 Agreement. Any decrease in the adjusted Defined Benefit Dollar
                 Limitation determined in accordance with this provision (d)
                 shall not reflect any mortality decrement to the extent that
                 benefits will not be forfeited upon the death of the
                 Participant.

         (e)     If the Annual Benefit of a Participant commences after the
                 Participant's Social Security Retirement Age, the Defined
                 Benefit Dollar Limitation as reduced in (b) above, if
                 necessary, shall be increased so that it is the Actuarial
                 Equivalent of an Annual Benefit of such dollar limitation
                 beginning at the Participant's Social Security Retirement Age
                 The equivalent Annual Benefit beginning after Social Security
                 Retirement Age shall be determined as the lesser of the
                 equivalent Annual Benefit computed using the interest rate and
                 mortality table (or other tabular factor) specified in the Plan
                 for purposes of determining Actuarial Equivalence for delayed
                 retirement benefits, and the equivalent Annual Benefit computed
                 using a five percent (5%) interest rate assumption and the
                 applicable mortality table as defined in the Adoption
                 Agreement.

         (f)     Notwithstanding anything else in this section to the contrary,
                 the benefit otherwise accrued or payable to a Participant under
                 this Plan shall be deemed not to exceed the Defined Benefit
                 Dollar Limitation if:

                 (1)    the retirement benefits payable for a Plan Year under
                        any form of benefit with respect to such Participant
                        under this Plan and under all other Defined Benefit
                        Plans (regardless of whether terminated) ever maintained
                        by the Employer do not exceed $1,000 multiplied by the
                        Participant's number of Years of Service or parts
                        thereof [not to exceed ten (10)] with the Employer; and

                 (2)    the Employer has not at any time maintained a Defined
                        Contribution Plan, a Welfare Benefit Plan, or an
                        individual medical account in which the Participant
                        participated.

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

1.56     MONTH OF SERVICE
A calendar month during any part of which an Employee is employed or deemed
employed.

1.57     NORMAL RETIREMENT AGE
The age set by the Employer in Section 5 of the Adoption Agreement at which a
Participant may retire and receive his or her benefits under the Plan. For Plan
Years beginning before January 1, 1988, if Normal Retirement Age was determined
with reference to the anniversary of the participation commencement date [more
than five (5) but not to

                                       13
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exceed ten (10) years], the anniversary date for Participants who first
commenced participation under the Plan before the first Plan Year beginning on
or after January 1, 1988 shall be the earlier of the tenth anniversary of the
date the Participant commenced participation in the Plan [or such anniversary as
had been elected by the Employer, if less than ten (10)] or the fifth
anniversary of the first day of the first Plan Year beginning on or after
January 1, 1988. The participation commencement date is the first day of the
first Plan Year in which the Participant commenced participation in the Plan.

1.58     NORMAL RETIREMENT BENEFIT
When determining the Accrued Benefit, the Normal Retirement Benefit is the
Annual Benefit to which the Participant would be entitled if he or she continued
to earn annually until such Normal Retirement Age the same rate of Compensation
upon which his or her Normal Retirement Benefit would be computed. This rate of
Compensation is computed on the basis of Compensation taken into account under
the Plan.

1.59     NORMAL RETIREMENT DATE
The date on which retirement benefits will actually commence. Normal Retirement
Date shall be as specified in Section V of the Adoption Agreement.

1.60     OWNER-EMPLOYEE
A sole proprietor or partner owning more than ten percent (10%) of either the
capital or profits interest of the partnership.

1.61     PAIRED PLANS
Two or more plans maintained by the Sponsor designed so that a single or any
combination of plans adopted by an Employer will meet the antidiscrimination
rules, the contribution and benefit limitations, and the Top-Heavy provisions of
the Code.

1.62     PARTICIPANT
Any Employee who has met the eligibility requirements and is participating in
the Plan. Inactive Participant's do not accrue benefits under the Plan.

1.63     PERIOD OF SEVERANCE
For Plans using Elapsed Time for purposes of crediting Service, a Break in
Service shall mean a Period of Severance of at least twelve (12) months. A
Period of Severance is a continuous period of time during which the Employer
does not employ the Employee. Such period begins on the date the Employee
retires, quits or is discharged, or if earlier, the twelve (12) month
anniversary of the date on which the Employee was otherwise first absent from
Service.

1.64     PERMISSIVE AGGREGATION GROUP
The Required Aggregation Group of plans plus any other plan or plans of the
Employer which, when considered as a group with the Required Aggregation Group,
would continue to satisfy the requirements of Code Sections 401(a)(4) and 410.

1.65     PLAN
The Employer's retirement plan as embodied herein and in the Adoption Agreement,
as may be amended from time to time.

1.66     PLAN ADMINISTRATOR
For Employers who are members of the Savings Banks Employees Retirement
Association (SBERA), Thomas Forese, Jr. shall be the Plan Administrator. All
other Employers shall select their own Plan Administrator. If no Plan
Administrator is selected, the Employer shall be the Plan Administrator.

1.67     PLAN YEAR
The twelve (12) consecutive month period designated by the Employer in the
Adoption Agreement. If the Employer maintains Paired Plans, each Plan must have
the same Plan Year.

1.68     PRESENT VALUE
The Actuarial Equivalent of the Normal Form of Benefit determined on the basis
of the mortality rates specified in Section III of the Adoption Agreement and
either the interest rate(s) specified in the Adoption Agreement or the Code
Section 417 interest rate(s), whichever produces the greater benefit. When
determining the Present Value of Accrued Benefits for Top-Heavy purposes, only
the interest and mortality rates specified for that purpose in Section XII of
the Adoption Agreement will be used.

                                       14
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1.69     PROJECTED ANNUAL BENEFIT
For Limitation Years beginning before January 1, 2000, the Annual Benefit as
defined in paragraph 1.6 to which the Participant would be entitled under the
terms of the Plan assuming:

         (a)     the Participant will continue employment until Normal
                 Retirement Age under the Plan (or current age, if later), and

         (b)     the Participant'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.

1.70     QUALIFIED DEFERRED COMPENSATION PLAN
Any pension, profit-sharing, stock bonus, or other plan which meets the
requirements of Code Section 401 and includes a trust exempt from tax under Code
Section 501(a) or any annuity plan described in Code Section 403(a).

1.71     QUALIFIED DOMESTIC RELATIONS ORDER
A Qualified Domestic Relations Order (QDRO) is a signed domestic relations order
issued by a state court or agency which creates, recognizes or assigns to an
alternate payee(s) the right to receive all or part of a Participant's benefit
under the Plan and which meets the requirements of Code Section 414(p). An
alternate payee is a Spouse, former Spouse, child, or other dependent who is
treated as a beneficiary under the Plan as a result of the QDRO. Unless
otherwise elected by the Employer in the Adoption Agreement, the earliest date
for payment of a QDRO to an alternative payee is the date upon which the order
is deemed qualified

1.72     QUALIFIED EARLY RETIREMENT AGE
The latest of:

         (a)     the earliest date under the Plan on which a Participant may
                 elect to receive retirement benefits,

         (b)     the first day of the 120th month beginning before a Participant
                 reaches Normal Retirement Age, or

         (c)     the date on which a Participant begins participation.

1.73     QUALIFIED JOINT AND SURVIVOR ANNUITY
An immediate annuity for the life of the Participant with a survivor annuity for
the life of the Spouse which is not less than fifty percent (50%) and not more
than 100% of the amount of the annuity which is payable during the joint lives
of the Participant and the Spouse and which is the Actuarial Equivalent of the
Basic Normal Retirement Benefit, or if greater, any optional form of benefit.
The exact amount of the survivor annuity will be specified by the Employer in
Section VII of the Adoption Agreement. The percentage of the survivor annuity
under the Plan shall be fifty percent (50%) (unless a different percentage is
elected in the Adoption Agreement).

1.74     QUALIFIED VOLUNTARY CONTRIBUTION
A tax-deductible voluntary Employee contribution which was permitted to be made
for the 1982 through 1986 tax years. This type of contribution is no longer
permitted to be made by a Participant. This Plan shall accept such type of
contribution if made to a prior Plan and will establish an appropriate
recordkeeping account on behalf of the Participant.

1.75     REQUIRED AGGREGATION GROUP
A Group of plans including:

         (a)     each qualified plan of the Employer in which at least one Key
                 Employee participates or participated at any time during the
                 determination period (regardless of whether the plan has
                 terminated), and

         (b)     any other qualified plan of the Employer which enables a plan
                 described in (a) to meet the requirements of Code Sections
                 401(a)(4) and 410.

1.76     REQUIRED BEGINNING DATE
The date on which a Participant is required to take his or her first minimum
distribution under the Plan, as selected by the Employer in the Adoption
Agreement.

                                       15
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1.77     RETIREMENT PROTECTION ACT OF 1999 (RPA '94) OLD LAW BENEFIT
The Participant's Accrued Benefit under the terms of the Plan as of the Plan's
RPA '94 freeze date, for the Annuity Starting Date and optional form and taking
into account the limitations of Code Section 415, as in effect on December 7,
1994, including the participation requirements under Code Section 415(b)(5). In
determining the amount of a Participant's RPA '94 Old Law Benefit, the following
shall be disregarded:

         (a)     any Plan amendment increasing benefits adopted after the RPA
                 '94 freeze date; and

         (b)     any cost of living adjustments that become effective after such
                 date.

The RPA '94 freeze date must be a date that is on or before the first day of the
first Limitation Year beginning after December 31, 1999, and must be the same
date that the Code Section 417(e)(3) changes are made effective for the Plan.

If the RPA '94 benefit was reduced during the period between the RPA '94 freeze
date and the first day of the first Limitation Year beginning on or after
January 1, 2000 because of Annual Additions credited to a Participant's account
in an existing Defined Contribution Plan, the RPA '94 Old Law Benefit may
increase to the RPA '94 freeze date level as of the first day of the first
Limitation Year beginning on or after January 1, 2000.

1.78     ROLLOVER CONTRIBUTION
A contribution made by a Participant of an amount distributed to such
Participant from another Qualified Deferred Compensation Plan in accordance with
Code Section 402(c).

1.79     SELF-EMPLOYED INDIVIDUAL
An individual who has Earned Income for the taxable year from the trade or
business for which the Plan is established including an individual who would
have had Earned Income but for the fact that the trade or business had no net
profit for the taxable year.

1.80     SERVICE
The period of current or prior employment with the Employer, including any
imputed period of employment which must be counted under USERRA. If the Employer
maintains a plan of a predecessor employer, service for such predecessor shall
be treated as Service for the Employer. Service is determined under an Hours
Counting Method or under the Elapsed Time Method, as selected by the Employer in
the Adoption Agreement. For Plan Years after 1991, if this Plan initially or
upon Plan amendment credits or increases benefits for Service prior to the year
in which the amendment is made, the period for which such credit or increase is
granted shall be limited to the five (5) years preceding the year in which the
amendment is made if the safe-harbor of Regulations Section 1.401(a)(4)-5 is to
apply. Such credit or increase must be granted on a uniform basis to all current
Employees under the Plan.

1.81     SHAREHOLDER EMPLOYEE
An Employee or officer who owns [or is considered as owning within the meaning
of Code Section 318(a)(i)], on any day during the taxable year of an electing
small business (Subchapter S) corporation, more than five percent (5%) of such
corporation's outstanding stock.

1.82     SIMPLIFIED EMPLOYEE PENSION PLAN
An individual retirement account which meets the requirements of Code Section
408(k) and to which the Employer makes contributions pursuant to a written
formula. These plans are considered for contribution limitation and Top-Heavy
testing purposes.

1.83     SOCIAL SECURITY RETIREMENT AGE
Age sixty-five (65) in the case of a Participant attaining age sixty-two (62)
before January 1, 2000 (i.e., born before January 1, 1938), age sixty-six (66)
for a Participant attaining age sixty-two (62) after December 31, 1999, and
before January 1, 2017 (i.e., born after December 31, 1937, but before January
1, 1955), and age sixty-seven (67) for a Participant attaining age sixty-two
(62) after December 31, 2016 (i.e., born after December 31, 1954).

1.84     SPONSOR
The institution or entity and any of its affiliates or any successor or assigns
thereto identified in the Adoption Agreement who makes this Prototype Plan and
Trust document available to adopting Employers.

                                       16
<Page>

1.85     SPOUSE
The individual to whom a Participant is married, or was married in the case of a
deceased Participant who was married at the time of his or her death. A former
Spouse will be treated in the same manner as a Spouse to the extent provided
under a Qualified Domestic Relations Order as prescribed in Code Section 414(p).

1.86     STABILITY PERIOD
The successive period of one (1) calendar month, one (1) Plan quarter, one (1)
calendar quarter, one (1) Plan Year, or one (1) calendar year, as specified in
the Adoption Agreement, that contains the Annuity Starting Date for the
distribution and for which the Applicable Interest Rate remains constant.

1.87     STRAIGHT LIFE ANNUITY
A method of payment made in equal installments for the life of the Participant
that terminates upon the Participant's death.

1.88     SUPER TOP-HEAVY PLAN
A Plan described at paragraph 1.94 hereof under which the Top-Heavy Ratio (as
defined at paragraph 1.95) exceeds 90%.

1.89     TAX REFORM ACT OF 1986 (TRA '86) ACCRUED BENEFIT
A Participant's Accrued Benefit under the Plan, determined as if the Participant
had separated from Service as of the close of the last Limitation Year beginning
before 1987, when expressed as an Annual Benefit within the meaning of Code
Section 415(b)(2). In determining the amount of a Participant's TRA '86 Accrued
Benefit, the following shall be disregarded:

         (a)     any change in the terms and conditions of the Plan after May 5,
                 1986; and

         (b)     any cost of living adjustments occurring after May 5, 1986.

1.90     TAXABLE WAGE BASE
For Plans which have an allocation formula which takes into account the
Employer's contribution under the Federal Insurance Contributions Act (FICA),
the contribution and benefits base in effect under Section 230 of the Social
Security Act at the beginning of the Plan Year.

1.91     THEORETICAL CONTRIBUTION
Used with regard to the purchase of insurance, it is the contribution that would
be made on behalf of the Participant, using the individual level premium funding
method from the age at which participation commenced to Normal Retirement Age,
to fund the Participant's entire retirement benefit without regard to
pre-retirement ancillary benefits. The entire retirement benefit for this
purpose is based upon a single Straight Life Annuity and assumes continuation of
current salary (no salary scale) and the current Defined Benefit Fraction.

1.92     THEORETICAL ILP RESERVE
Used with regard to the purchase of insurance, it is the reserve that would be
available at the time of death if for each year of Plan participation a
contribution had been made on behalf of the Participant in an amount equal to
the Theoretical Contribution.

1.93     TOP-HEAVY DETERMINATION DATE
For the first Plan Year, it is the last day of that year. For any Plan Year
subsequent to the first Plan Year, the last day of the preceding Plan Year.

1.94     TOP-HEAVY PLAN
For any Plan Year beginning after 1983, the Employer's Plan is Top-Heavy if any
of the following conditions exists:

         (a)     If the Top-Heavy Ratio for the Employer's Plan exceeds sixty
                 percent (60%) and this Plan is not part of any Required
                 Aggregation Group or Permissive Aggregation Group of plans.

         (b)     If the Employer's Plan is a part of a Required Aggregation
                 Group of plans but not part of a Permissive Aggregation Group
                 and the Top-Heavy Ratio for the group of plans exceeds sixty
                 percent (60%).

                                       17
<Page>

         (c)     If the Employer's Plan is a part of a Required Aggregation
                 Group and part of a Permissive Aggregation Group of plans and
                 the Top-Heavy Ratio for the Permissive Aggregation Group
                 exceeds sixty percent (60%).

1.95     TOP-HEAVY RATIO

         (a)     If the Employer maintains one or more Defined Benefit Plans and
                 the Employer has never maintained any Defined Contribution Plan
                 (including any Simplified Employee Pension Plan) which during
                 the five (5) year period ending on the Top-Heavy Determination
                 Date(s) has or has had account balances, 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 the Present Value of Accrued Benefits of
                 all Key Employees as of the Top-Heavy Determination Date(s)
                 [including any part of any Accrued Benefit distributed in the
                 five (5) year period ending on the Top-Heavy Determination
                 Date(s)], and the denominator of which is the sum of the
                 Present Value of Accrued Benefits [including any part of any
                 Accrued Benefit distributed in the five (5) year period ending
                 on the Top-Heavy Determination Date(s)] of all Participants
                 determined in accordance with Code Section 416 and the
                 Regulations thereunder.

         (b)     If the Employer maintains one or more Defined Benefit Plans and
                 the Employer maintains or has maintained one or more Defined
                 Contribution Plans (including any Simplified Employee Pension
                 Plan) which during the five (5) year period ending on the
                 Determination Date(s) has or has had any account balances, the
                 Top-Heavy Ratio for any 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 Plans for all Key Employees as of the Top-Heavy
                 Determination Date(s) and the Present Value of Accrued Benefits
                 under the aggregated Defined Benefit Plans for all Key
                 Employees, determined in accordance with (a) above and the
                 denominator of which is the sum of the account balances under
                 the aggregated Defined Contribution Plans for all Participants
                 as of the Top-Heavy Determination Date(s) and the Present Value
                 of Accrued Benefits under the aggregated Defined Benefit Plans
                 determined in accordance with (a) above for all Participants as
                 of the Top-Heavy Determination Date(s), all determined in
                 accordance with Code Section 416 and the Regulations
                 thereunder. The account balances under a Defined Contribution
                 Plan in both the numerator and denominator of the Top-Heavy
                 Ratio are increased for any distribution of an account balance
                 made in the five (5) year period ending on the Top-Heavy
                 Determination Date.

         (c)     For purposes of (a) and (b) above, the value of account
                 balances and the Present Value of Accrued Benefits will be
                 determined as of the most recent Valuation Date that falls
                 within or ends with the twelve (12) month period ending on the
                 Top-Heavy 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 Participant (1) who is not a
                 Key Employee but who was a Key Employee in a prior year or (2)
                 who has not been credited with at least one (1) Hour of Service
                 with any Employer maintaining the Plan at any time during the
                 five (5) year period ending on the Top-Heavy 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. Qualified Voluntary
                 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 Top-Heavy Determination
                 Dates that fall within the same calendar year.

         (d)     The Accrued Benefit of a Participant other than a Key Employee
                 shall be determined under the method, if any, that uniformly
                 applies for accrual purposes under all Defined Benefit Plans
                 maintained by the Employer, or 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).

1.96     TOP-PAID GROUP
The group consisting of the top twenty percent (20%) of Employees when ranked on
the basis of Compensation paid during such year. For purposes of determining the
number of Employees in the group (but not who is in it), the following Employees
shall be excluded:

         (a)     Employees who have not completed six (6) months of Service.

                                       18
<Page>

         (b)     Employees who normally work less than 17 1/2hours per week.

         (c)     Employees who normally do not work more than six (6) months
                 during any year.

         (d)     Employees who have not attained age twenty-one (21).

         (e)     Employees included in a collective bargaining unit, covered by
                 an agreement between Employee representatives and the Employer,
                 where retirement benefits were the subject of good faith
                 bargaining and provided that ninety percent (90%) or more of
                 the Employer's Employees are covered by the agreement.

         (f)     Employees who are nonresident aliens and who receive no earned
                 income which constitutes income from sources within the United
                 States.

Effective for Plan Years beginning after December 31, 1996, the application of
the family aggregation rules under Code Section 414(q)(6) will no longer apply.

1.97     TRANSFER CONTRIBUTION
A non-taxable transfer of a Participant's benefit directly from a Qualified
Deferred Compensation Plan to this Plan. This type of transfer does not
constitute constructive receipt of plan assets.

1.98     TRUST
The trust established in conjunction with the Plan, together with any and all
amendments thereto which holds assets of the Plan held by or in the name of the
Trustee or Custodian.

1.99     TRUSTEE
An individual, individuals or corporation and any of its affiliates or any
successor or assigns (who may be the Sponsor or an affiliate) who are appointed
or assigned in the Adoption Agreement or any duly appointed successor or assigns
as provided for in paragraph 11.19.

1.100    USERRA
The Uniformed Services Employment and Reemployment Rights Act of 1994, as
amended effective August 5, 1996. Notwithstanding any provision of the Plan to
the contrary, contributions, benefits, Plan loan repayment, suspensions and
service credit with respect to qualified military service will be provided in
accordance with Code Section 414(u).

1.101    VALUATION DATE
The Anniversary Date or any other date during each Plan Year used for
determining the fair market value of assets and computing Plan funding. For
Top-Heavy purposes, the date elected by the Employer in the Adoption Agreement
as of which account balances or Accrued Benefits are valued for calculating the
Top-Heavy Ratio.

1.102    VESTED ACCRUED BENEFIT
Used to determine the applicability of the Qualified Joint and Survivor Annuity
Rules, it is the value of the Participant's Vested Accrued Benefit derived from
Employer and Employee contributions (including Rollovers). The provisions of
Article VII shall apply to a Participant who is vested in amounts attributable
to Employer contributions, Employee contributions (or both) at the time of death
or distribution.

1.103    VOLUNTARY AFTER-TAX CONTRIBUTION
An Employee contribution which is not tax-deductible and which is not required
as a condition for participation in the Plan.

1.104    WELFARE BENEFIT FUND
Any fund that is part of a plan of the Employer, or has the effect of a plan,
through which the Employer provides welfare benefits to Employees or their
beneficiaries. For these purposes, Welfare Benefits means any benefit other than
those with respect to which Code Section 83(h) (relating to transfers of
property in connection with the performance of services), Code Section 404
(relating to deductions for contributions to an Employees' trust or annuity and
Compensation under a deferred payment plan) and Code Section 404(a) (relating to
certain foreign deferred compensation plans). A "Fund" is any social club,
voluntary employee benefit association, supplemental unemployment benefit trust
or qualified group legal service organization described in Code Section
501(c)(7), (9), (17) or (20); any trust, corporation, or other organization not
exempt from income tax, or to the extent provided in Regulations, any

                                       19
<Page>

account held for an Employer by any person. The provisions of the Plan relating
to Welfare Benefit Funds are applicable to tax years beginning after 1985.

1.105    YEAR OF PARTICIPATION
The Participant shall be credited with a Year of Participation (computed to
fractional parts of a year) for each accrual computation period for which the
following conditions are met:

         (a)     the Participant is credited with at least the number of Hours
                 of Service [or in the event of a Plan using the Elapsed Time
                 Method, one (1) year of employment] for benefit accrual
                 purposes, required under the terms of the Plan in order to
                 accrue a benefit for the accrual computation period, and

         (b)     the Participant is included as a Participant under the
                 eligibility provisions of the Plan for at least one day of the
                 accrual computation period.

If these two conditions are met, the portion of a Year of Participation credited
to the Participant shall equal the amount of benefit accrual service credited to
the Participant for such accrual computation period. If elected in the Adoption
Agreement, a Participant who is permanently and totally disabled within the
meaning of Code Section 415(c)(3)(C)(i) for an accrual computation period shall
receive a Year of Participation with respect to that period. In addition, for a
Participant to receive a Year of Participation (or part thereof) for an accrual
computation period, the Plan must be established no later than the last day of
such accrual computation period. In no event will more than one (1) Year of
Participation be credited for any twelve (12) month period.

Beginning with the 1990 Plan Year, unless specified otherwise in the Adoption
Agreement, a Year of Participation shall mean a Plan Year during which a
Participant either completes more than 500 Hours of Service [or in the event of
a Plan using the Elapsed Time Method, completed three (3) consecutive months of
employment] or is employed on the last day of the Plan Year.

1.106    YEAR OF SERVICE

         (a)     HOURS OF SERVICE METHOD - A twelve (12) consecutive month
                 period during which an Employee has not less than the number of
                 Hours of Service specified in Section III of the Adoption
                 Agreement.

         (b)     ELAPSED TIME METHOD - For purposes of determining either an
                 Employee's initial or continued eligibility to participate in
                 the Plan, or the nonforfeitable interest in the Participant's
                 account balance derived from Employer contributions, an
                 Employee will receive credit for the aggregate of all time
                 period(s) worked commencing with the Employee's first day of
                 employment or reemployment and ending on the date a Break in
                 Service begins. The first day of employment or reemployment is
                 the first day the Employee performs an Hour of Service for the
                 Employer. An Employee will also receive credit for any Period
                 of Severance of less than twelve (12) consecutive months.
                 Fractional periods of a year will be expressed in terms of
                 days.

                 Each Employee will share in Employer contributions for the
                 period beginning on the date the Employee commences
                 participation under the Plan and ending on the date on which
                 such Employee terminates employment with the Employer or is no
                 longer a member of an eligible class of Employees.

                 An Employer adopting the Elapsed Time Method is required to
                 credit periods of Service and, under the Service spanning
                 rules, certain periods of severance of twelve (12) months or
                 less. Under the first Service spanning rule, if an Employee
                 severs from Service as a result of resignation, discharge or
                 retirement and then returns to Service within twelve (12)
                 months, the Period of Severance is required to be taken into
                 account. A situation may arise in which an Employee is absent
                 from Service for any reason other than resignation, discharge,
                 retirement and during the absence a resignation, discharge or
                 retirement occurs. The second Service spanning rule provides
                 that, under such circumstances, the Plan is required to take
                 into account the period of time between the severance from
                 Service date (i.e., the date of resignation, discharge or
                 retirement) and the first anniversary of the date on which the
                 Employee was first absent, if the Employee returns to Service
                 on or before such first anniversary date.

                                       20
<Page>

                                   ARTICLE II

                            ELIGIBILITY REQUIREMENTS

2.1      PARTICIPATION
Current Employees who meet the eligibility requirements in the Adoption
Agreement on the Effective Date of the Plan shall become Participants as of the
Effective Date of the Plan. If elected in the Adoption Agreement, all Employees
employed on the Effective Date of the Plan may participate, even if they have
not satisfied the Plan's eligibility requirements. Employees hired after the
Effective Date of the Plan shall become Participants on the Entry Date
coinciding with or immediately following the date on which they meet the
eligibility requirements. Depending on the Plan's eligibility requirements, the
Entry Date may actually be earlier than the date on which the Employee satisfies
the eligibility requirements. The Employee must satisfy the eligibility
requirements specified in the Adoption Agreement to become a Participant in the
Plan. An Employee will begin to participate no later than the earlier of the
first day of the Plan Year beginning after the date on which the Employee has
met the minimum age and Service requirements or six (6) months after the date
eligibility is met. In the event that an Employee has satisfied the eligibility
requirements, but is not employed on the Entry Date, such Eligible Employee will
become a Participant upon his or her rehire. If, however, an individual fails to
satisfy the eligibility requirements and incurs a Break in Service or Period of
Severance before his or her rehire, such individual will be treated as a new
Employee and will have to requalify under the Plan's eligibility requirements. A
former Participant shall again become a Participant immediately upon returning
to the employ of the Employer. Unless, specified otherwise in the Adoption
Agreement, benefits will begin to accrue as of the first day of the month
following the return to employment.

2.2      CHANGE IN CLASSIFICATION OF EMPLOYMENT
In the event an Employee who is not a member of the eligible class of Employees
becomes a member of the eligible class, such Employee shall participate
immediately if such Employee has satisfied the minimum age and Service
requirements and would have previously become a Participant had he or she been
in the eligible class. In the event a Participant becomes ineligible to
participate because he or she is no longer a member of an eligible class of
Employees, such Employee shall participate immediately upon his or her return to
an eligible class of Employees. Notwithstanding any other provision in this
Plan, an Employee may not accrue a benefit under this Plan for the period during
which they are ineligible to participate.

2.3      COMPUTATION PERIOD
For purposes of determining Years of Service and Breaks in Service for purposes
of eligibility under the Hours of Service Method, the twelve (12) consecutive
month period shall commence on the date on which an Employee first performs an
Hour of Service for the Employer and each anniversary thereof. If, however, the
period so specified is one (1) year or less, the succeeding twelve (12)
consecutive month period shall commence on the first day of the Plan Year
beginning prior to the anniversary of the date the Employee first performed an
Hour of Service regardless of whether the Employee is entitled to be credited
with 1,000 (or such lesser number as specified by the Employer in the Adoption
Agreement) Hours of Service during the Employee's first employment year.

2.4      EMPLOYMENT RIGHTS
Participation in the Plan shall not confer upon a Participant any employment
rights, nor shall it interfere with the Employer's right to terminate the
employment of any Employee at any time.

2.5      SERVICE WITH CONTROLLED GROUPS
All Years of Service with other members of a controlled group of corporations
[as defined in Code Section 414(b)], trades or businesses under common control
[as defined in Code Section 414(c)], members of an affiliated service group [as
defined in Code Section 414(m)], or as required at Code Section 414(o), shall be
credited for purposes of determining an Employee's eligibility to participate.

2.6      LEASED EMPLOYEES
Any Leased Employee shall be treated as an Employee of the recipient Employer;
however, contributions or benefits provided by the leasing organization which
are attributable to services performed for the recipient Employer shall be
treated as provided by the recipient Employer and shall offset against any
benefit accruing under this Plan.

A Leased Employee shall not be considered an Employee of the recipient if such
Employee is covered by a money purchase pension plan providing:

         (a)     a non-integrated Employer contribution rate of at least ten
                 percent (10%) of Compensation [as defined in Code Section
                 415(c)(3) but including amounts contributed by the Employer
                 pursuant to a salary reduction agreement which are excludable
                 from the Employee's gross income under a cafeteria plan

                                       21
<Page>

                 covered by Code Section 125, a cash or deferred profit-sharing
                 plan under Code Section 401(k), a Simplified Employee Pension
                 Plan under Code Section 402(h)(l)(B), and a tax-sheltered
                 annuity under Code Section 403(b)];

         (b)     immediate participation; and

         (c)     full and immediate vesting.

The exclusion is only available if Leased Employees do not constitute more than
twenty percent (20%) of the recipient's non-highly compensated work force. The
Plan Administrator must apply this paragraph 2.6 consistent with Code Sections
414(n) and 414(o) and the Regulations issued thereunder.

                                       22
<Page>

                                   ARTICLE III

                             EMPLOYER CONTRIBUTIONS

3.1      AMOUNT
The Employer intends to make periodic contributions to the Plan in accordance
with the minimum funding standards established under the Code.

3.2      EXPENSES AND FEES
The Employer may reimburse the Plan for all expenses and fees incurred in the
administration of the Plan or Trust and paid from the assets of the Plan. Such
expenses shall include, but shall not be limited to, fees for professional
services, recordkeeping services, printing and postage. Brokerage commissions
may not be reimbursed. If such expenses and fees are not paid from the Plan, the
Employer may pay such expenses and fees directly. Reimbursement of any Plan fees
will be considered Employer contributions subject to Code Sections 404 and 415.

3.3      RESPONSIBILITY FOR CONTRIBUTIONS
Neither the Trustee nor the Sponsor nor the Custodian shall be required to
determine if the Employer has made a contribution or if the amount contributed
is in accordance with the Adoption Agreement or the Code. The Employer shall
have sole responsibility in this regard. The Trustee shall be accountable solely
for contributions received by it within the limits of Article IX.

3.4      ALLOCATIONS OF  BENEFITS
The Employer's contribution shall be determined in accordance with the benefit
formula selected by the Employer in the Adoption Agreement, and the minimum
accrual requirements for Top-Heavy Plans. Beginning with the 1990 Plan Year and
thereafter, for plans on Standardized Adoption Agreements 001, 002, and 005,
Participants who are either credited with more than 500 Hours of Service or who
are employed on the last day of the Plan Year must receive a full benefit
accrual. In Nonstandardized Adoption Agreements 003, 004, and 006, benefits
shall accrue to Participants who have completed a Year of Service, as specified
in the Adoption Agreement. For Nonstandardized Adoption Agreements 003, 004, and
006, the Employer may only apply the Year of Service requirements specified in
the Adoption Agreement for benefit accrual purposes, if the Plan satisfies
coverage and minimum participation testing as set forth in Code Sections
401(a)(26) and 410(b) and the Regulations thereunder. If when applying the Year
of Service requirements the Plan fails to satisfy the aforementioned
requirements, additional Participants will be eligible to receive an accrual of
benefits until the requirements are satisfied. If this section is applicable,
then, notwithstanding any other provision of the Plan, a Participant shall have
no right to any accrual under this Plan until this section, including the
coverage and participation tests defined below, have been applied. For a Plan
Year, this section must be applied before any Employer contributions can be made
to this Plan. A Plan satisfies the coverage test if, on the last day of the Plan
Year (taking into account all Employees or former Employees on any day during
the Plan Year), the number of Non-Highly Compensated Employees who benefit under
the Plan is at least equal to seventy percent (70%) of the percentage of Highly
Compensated Employees benefiting under the Plan as of such day. A Plan satisfies
the participation test if on any day of the Plan Year, the number of Employees
who benefit under the Plan is at least equal to the lesser of fifty (50) or
forty percent (40%) of the total number of includible Employees as of such day.

If the Plan fails to satisfy either the coverage or minimum participation tests,
the Year of Service requirement will be suspended first for Employees who have
satisfied the Plan's eligibility requirements as specified in Section IV of the
Adoption Agreement and who are employed on the last day of the Plan Year, but
who failed to be credited with enough Hours of Service for that Plan Year to
qualify for a Year of Service, as defined in the Adoption Agreement. Additional
Participants will be eligible to accrue the benefit defined under Section VI of
the Adoption Agreement based on their having been credited with the greatest
number of Hours of Service during the Plan Year before separating from Service.
The process of suspending the Year of Service requirement for additional
Participants will continue until the Plan satisfies both the coverage and
minimum participation tests for the Plan Year. Notwithstanding this paragraph,
no benefits will be accrued for Employees who were excluded from Participation
in the Plan because they were a member of a collective bargaining unit, a
nonresident alien without U.S. source income or because they were excluded by
the Plan's age and Service requirement. Also, no benefits will be accrued for
Participant's who have separated from Service and have failed to be credited
with more than 500 Hours of Service.

If after accruing benefits for all the Participants specified above, the
coverage and minimum participation requirements are still not satisfied, the
Employer will amend the Adoption Agreement to eliminate the exclusion of
Employees from participation in the Plan based upon job classifications.
Notwithstanding the above, if the Employer so chooses in

                                       23
<Page>

Section III of the Adoption Agreement, the average benefits test will be used to
satisfy the requirements of Code Section 410(b), instead of the steps outlined
above.

Effective as of December 12, 1994, notwithstanding any provisions of this Plan
to the contrary, Participants will accrue the right to share in allocations of
Employer contributions with respect to periods of qualified military service as
provided in Code Section 414(u).

3.5      RETURN OF CONTRIBUTIONS
Contributions made to the Plan by the Employer shall be irrevocable except as
provided below:

         (a)     Any contribution forwarded to the Trustee because of a mistake
                 of fact, provided that the contribution is returned to the
                 Employer within one (1) year of the contribution.

         (b)     In the event that the Commissioner of Internal Revenue
                 determines that the Plan is not initially qualified under the
                 Internal Revenue Code, any contribution made incident to that
                 initial qualification by the Employer must be returned to the
                 Employer within one (1) year after the date the initial
                 qualification is denied, but only if the application for the
                 qualification is made by the time prescribed by law for filing
                 the Employer's return for the taxable year in which the Plan is
                 adopted, or such later date as the Secretary of the Treasury
                 may prescribe.

         (c)     Contributions forwarded to the Trustee are presumed to be
                 deductible and are conditioned on their deductibility.
                 Contributions which are disallowed under Code Section 404 must
                 be returned to the Employer within one (1) year of the
                 disallowance of the deduction.

                                       24
<Page>

                                   ARTICLE IV

                             EMPLOYEE CONTRIBUTIONS

4.1      VOLUNTARY AFTER-TAX CONTRIBUTIONS
If previously allowed, beginning with the Plan Year in which the attached
Adoption Agreement is executed, this Plan will no longer accept Employee
contributions which are allocated to a separate account. Voluntary Contributions
already made may stay in the Trust. Such contributions (as adjusted for
investment experience) shall be nonforfeitable at all times.

Under any Plan which can be established hereunder, an Employee may repay a
defaulted loan with after-tax dollars and may buy-back amounts previously
forfeited even if Voluntary Contributions are not permitted in the Plan. These
amounts shall not be treated as contributions and shall not be subject to the
limitations on Annual Additions or the nondiscrimination tests of Code Section
401(m).

4.2      QUALIFIED VOLUNTARY CONTRIBUTIONS
The Plan Administrator will not accept Qualified Voluntary Employee
Contributions which are made for a taxable year beginning after 1986.
Contributions made prior to that date will be maintained in a separate account
that will be nonforfeitable at all times. The assets of the Trust will be valued
annually at fair market value as of the last day of the Plan Year. On such date,
the earnings and losses of the Trust attributable to the Qualified Voluntary
Employee Contribution will be allocated to each Participant's Qualified
Voluntary Contributions account in the ratio that such account balance bears to
all such account balances. Subject to Article VII, Joint and Survivor Annuity
Requirements (if applicable), the Participant may withdraw any part of the
Qualified Voluntary Employee Contribution account by making a written
application to the Plan Administrator. No part of the Qualified Voluntary
Contributions account will be used to purchase life insurance.

4.3      ROLLOVER CONTRIBUTION
If elected in the Adoption Agreement, a Participant/Employee may make a Rollover
Contribution to any Defined Benefit Plan established hereunder of all or any
part of an amount distributed or distributable to him or her from a Qualified
Deferred Compensation Plan or an Individual Retirement Account (IRA) under Code
Section 408 where the IRA was used as a conduit from a Qualified Deferred
Compensation Plan provided:

         (a)     the amount distributed to the Participant/Employee is
                 transferred to the Plan no later than the sixtieth day after
                 such distribution was received by the Participant,

         (b)     the amount distributed is not one of a series of substantially
                 equal periodic payments made for the life (or life expectancy)
                 of the Participant/Employee or the joint lives (or joint life
                 expectancies) of the Participant/Employee and the
                 Participant's/Employee's Designated Beneficiary, or for a
                 specified period of ten (10) years or more,

         (c)     the amount distributed is not a required minimum distribution
                 required under Code Section 401(a)(9),

         (d)     if the amount distributed included property, such property is
                 rolled over, or if sold the proceeds of such property may be
                 rolled over, and

         (e)     the amount distributed is not includible in gross income
                 (determined without regard to the exclusion for net unrealized
                 appreciation with respect to Employer securities).

In addition, if the Adoption Agreement allows Rollover Contributions, the Plan
will also accept any Eligible Rollover Distribution (as defined at paragraph
1.35) directly to the Plan.

The Plan Administrator shall be responsible for determining the tax-free status
of any Rollover Contribution made to this Plan, and the Trustee/Custodian shall
have no responsibility for any such determination.

4.4      TRANSFER CONTRIBUTION
Unless provided otherwise in the Adoption Agreement, an Employee may also
arrange for the direct transfer of his or her benefit from a Qualified Deferred
Compensation Plan to this Plan provided that the transfer is made in accordance
with paragraphs 4.3(b), (c) and (e) hereof. Such transfer shall be made in cash
and/or in-kind. The Employer and/or the Trustee/Custodian in their sole
discretion shall have the right to refuse to accept a transfer in-kind including
but not

                                       25
<Page>

limited to if such assets do not comply operationally, would result in a
prohibited transaction, are not readily marketable or are not compatible with
the Employer's investment policy objectives. For accounting and record keeping
purposes, Transfer Contributions shall be identical to Rollover Contributions.

In the event the Employer accepts a Transfer Contribution from a Plan in which
the Participant/Employee was directing the investment of his or her account, the
Employer may, if the Employer determines that it is appropriate and not in
violation of the nondiscrimination rules under Regulations Section
1.401(a)(4)-4, permit the Employee to continue to direct his or her investments
with respect only to such Transfer Contribution.

4.5      DIRECT ROLLOVER OF BENEFITS
Notwithstanding any provision of the Plan to the contrary that would otherwise
limit a Distributee's election under this paragraph, for distributions made on
or after January 1, 1993, 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, provided the amount to be paid directly to
an Eligible Retirement Plan is at least $500. Any portion of a distribution
which is not paid directly to an Eligible Retirement Plan shall be paid to the
Distributee. For purposes of this paragraph, a surviving Spouse or a Spouse or
former Spouse who is an alternate payee under a Qualified Domestic Relations
Order as defined in Code Section 414(p), will be permitted to elect to have any
Eligible Rollover Distribution paid directly to an individual retirement account
(IRA) or an individual retirement annuity (IRA). The Plan provisions otherwise
applicable to distributions continue to apply to Rollover and Transfer
Contributions.

4.6      SEPARATE ACCOUNTS
The Employer shall establish a separate bookkeeping account for each Participant
showing the total value of his or her Employee contributions. Each Participant's
account shall be separated for bookkeeping purposes into the following
sub-accounts:

         (a)     Voluntary After-tax Contributions.

         (b)     Qualified Voluntary Contributions.

         (c)     Rollover Contributions and Transfer Contributions.

4.7      ADJUSTMENTS TO PARTICIPANT ACCOUNTS
The assets of the accounts shall be valued annually at fair market value as of
the last day of the Plan Year. As of each Valuation Date of the Plan, the
Employer shall add to each account:

         (a)     any Employee contributions made by the Participant since the
                 last Valuation Date, and

         (b)     the Participant's proportionate share of any investment
                 earnings and increase in the fair market value of the Fund
                 since the last Valuation Date, based on the ratio that each
                 Participant's account balance bears to all such account
                 balances.

The Employer shall deduct from each account:

         (c)     any withdrawals or payments made from the Participant's account
                 since the last Valuation Date, and

         (d)     the Participant's proportionate share of any decrease in the
                 fair market value of the Fund since the last Valuation Date,
                 based on the ratio that each Participant's account balance
                 bears to all such account balances.

A Participant's share of investment earnings and any increase or decrease in the
fair market value of the Fund shall be based on the proportionate value of all
active accounts (other than accounts with segregated investments) as of the last
Valuation Date less withdrawals since the last Valuation Date. Beginning with
the 1989 Plan Year, all Rollover and Transfer Contributions will be credited
with an allocation of the actual investment earnings and gains and losses from
the actual date of deposit of each such contribution to the end of the valuation
period. All previous contributions will continue to accrue earnings and losses
as specified above. Accounts with segregated investments shall receive only the
income or loss on such segregated investments.

                                       26
<Page>

4.8      NONFORFEITABILITY
A Participant shall always have a 100% vested and nonforfeitable interest in his
or her Voluntary After-tax Contributions, Qualified Voluntary Contributions,
Rollover Contributions, and Transfer Contributions plus the earnings thereon. No
suspension or forfeiture of Employer related benefit accruals (including any
minimum accruals made under paragraph 13.2 hereof) will occur solely as a result
of a Participant's withdrawal of any Employee contributions.

4.9      IN-SERVICE WITHDRAWALS OF EMPLOYEE CONTRIBUTIONS
A Participant may withdraw all or any part of the fair market value of his or
her Voluntary After-tax Contributions, Qualified Voluntary Contributions,
Rollover Contributions, or Transfer Contributions upon written request to the
Employer. Such request shall include the Participant's address, social security
number, birth date, and amount of the withdrawal. If at the time a distribution
of Qualified Voluntary Contributions is received the Participant has not
attained age 59 1/2 and is not disabled, as defined at Code Section 22(e)(3),
tHe Participant will be subject to a Federal income tax penalty, unless the
distribution is rolled over to a qualified plan or individual retirement plan
within sixty (60) days of the date of distribution or one of the exceptions
under Code Section 72(t) is satisfied. To the extent that they have not been
considered in determining the Participant's Accrued Benefit under the Plan, a
Participant may withdraw all or any part of the fair market value of his or her
pre-1987 Voluntary After-tax Contributions with or without withdrawing the
earnings attributable thereto. Post 1986 Voluntary After-tax Contributions may
only be withdrawn along with a portion of the earnings thereon. The amount of
the earnings to be withdrawn is determined by using the formula DA [1-(V DIVIDED
BY V + E)], where DA is the distribution amount, V is the amount of Voluntary
After-tax Contributions and V + E is the amount of Voluntary After-tax
Contributions plus the earnings attributable thereto. A Participant withdrawing
his or her other contributions prior to attaining age 59 1/2 and satisfying tHe
Plan's Early Retirement Age, will be subject to Federal tax penalty to the
extent that the withdrawn amounts are includible in income. Such distributions
shall not be eligible for redeposit to the Fund. A withdrawal of Employee
contributions under this paragraph shall not prohibit such Participant from
accruing in any future benefit from Employer contributions. A request to
withdraw amounts pursuant to this paragraph, other than Qualified Voluntary
Contributions, must if applicable, be consented to by the Participant's Spouse.
The consent shall comply with the requirements of paragraph 5.7 relating to
immediate distributions.

4.10     WITHDRAWAL ON TERMINATION OF EMPLOYMENT
A Participant may withdraw the fair market value of his or her account accrued
from Employee contributions at any time following termination of employment.
However, such benefit must be paid in a lump sum no later than the time
prescribed under paragraph 5.7 hereof.

4.11     WITHDRAWAL ON DEATH
Subject to the Joint and Survivor Annuity Requirements set forth in Article VII,
the fair market value of a Participant's account accrued from Employee
contributions may be paid to his or her Designated Beneficiary in a lump sum as
soon as practical following the Participant's death, but in any event within
five (5) years of the Participant's death. If the amount is not so withdrawn, it
will be paid in the same manner as the Participant's benefits under the Plan.

                                       27
<Page>

                                    ARTICLE V

                               RETIREMENT BENEFITS

5.1      NORMAL RETIREMENT BENEFIT
Each Participant shall be eligible to retire upon attaining his or her Normal
Retirement Age and shall thereafter be entitled to receive a monthly pension
benefit computed in accordance with the formula adopted and at the time selected
by the Employer in the Adoption Agreement. The Normal Retirement Benefit of each
Participant shall not be less than the largest periodic benefit that would have
been payable to the Participant upon separation from Service at or prior to
Normal Retirement Age under the Plan exclusive of Social Security supplements,
premiums on disability or term insurance, and the value of Disability benefits
not in excess of the Basic Normal Retirement Benefit. For purposes of comparing
periodic benefits in the same form commencing prior to and at Normal Retirement
Age, the greater benefit is determined by converting the benefit payable prior
to Normal Retirement Age into the same form of annuity benefit payable at Normal
Retirement Age and comparing the amount of such annuity payments. In the case of
a Top-Heavy Plan, the Basic Normal Retirement Benefit shall not be smaller than
the minimum benefit to which the Participant is entitled under paragraph 12.2.
Such benefits shall be payable in the normal form set forth in paragraph 5.9 or
the Actuarial Equivalent thereof in one of the optional forms of payment
described in paragraph 5.10 hereof.

5.2      ADJUSTING FROZEN ACCRUED BENEFITS

         (a)     If as of the Participant's latest Fresh-Start Date the amount
                 of a Participant's Frozen Accrued Benefit was limited by the
                 application of Code Section 415, the Participant's Frozen
                 Accrued Benefit will be increased for the years after the
                 latest Fresh-Start Date to the extent permitted under Code
                 Section 415(d)(1). In addition, if a Participant's Frozen
                 Accrued Benefit includes the Top-Heavy minimum benefits
                 provided in paragraph 12.2, such benefit will be increased to
                 the extent necessary to comply with the average Compensation
                 requirements of Code Section 416(c)(1)(D)(i).

         (b)     If the Plan's Normal Form of benefit in effect on the
                 Participant's latest Fresh-Start Date is not the same as the
                 Normal Form under the Plan after such Fresh-Start Date and/or
                 the Normal Retirement Age for the Participant on that date was
                 greater than the Normal Retirement Age for the Participant
                 under the Plan after such Fresh-Start Date, the Frozen Accrued
                 Benefit will be expressed as an Actuarial Equivalent benefit in
                 the normal form under the Plan after the Participant's latest
                 Fresh-Start Date, commencing at the Participant's Normal
                 Retirement Age in effect after such date.

         (c)     If the Plan provides a new optional form of benefit with
                 respect to a Participant's Frozen Accrued Benefit, such new
                 optional form will be provided with respect to each
                 Participant's entire Accrued Benefit (including accruals both
                 before and after the Fresh-Start Date).

         (d)     If the Plan is a unit credit plan, with respect to Plan Years
                 beginning after the latest Fresh-Start Date, the current
                 benefit formula will provide each Participant in the
                 Fresh-Start Group a benefit of not less than .5% of the
                 Participant's Average Annual Compensation times the
                 Participant's Year's of Service after the latest Fresh-Start
                 Date.

         (e)     If the Plan is a flat benefit plan, with respect to Plan Years
                 beginning after the Plan's latest Fresh-Start Date, the current
                 benefit formula will provide each Participant a benefit of not
                 less than twenty-five percent (25%) of the Participant's
                 Average Annual Compensation. If a Participant will have less
                 than fifty (50) Years of Service after the latest Fresh-Start
                 Date through the year the Participant attains Normal Retirement
                 Age (or current age, if greater), then such minimum percentage
                 will be reduced by multiplying it by the following ratio:

        PARTICIPANT'S YEARS OF SERVICE AFTER THE LATEST FRESH-START DATE
        ----------------------------------------------------------------
                                       50

5.3      LATE RETIREMENT BENEFIT
A Participant may elect to work beyond his or her Normal Retirement Age. In such
event, the Participant's monthly pension benefit shall be deferred until his or
her actual retirement, unless the Employer elects otherwise in Section XVII of
the Adoption Agreement or a minimum distribution is required by law. The
deferred monthly pension benefit shall be adjusted as provided in the Adoption
Agreement. However, in the case of a Top-Heavy Plan, the Basic Normal Retirement
Benefit shall not be smaller than the minimum benefit to which the Participant
is entitled under paragraph

                                       28
<Page>

12.2. If a benefit commencing after Normal Retirement Age will not be the
Actuarial Equivalent of the benefit to which the Participant would have been
entitled if benefits commenced at Normal Retirement Age, the Suspension of
Benefit provisions of paragraph 5.14 shall apply.

5.4      DISABILITY RETIREMENT BENEFIT
If Section X of the Adoption Agreement provides for a Disability benefit, any
Participant who meets the age and Service requirements and who becomes disabled
as defined herein shall be eligible to retire and shall be entitled to receive
the Actuarial Equivalent of his or her Accrued Benefit.

5.5      DEFINITE BENEFIT REQUIREMENTS
Except to the extent a Participant's benefits are suspended in accordance with
the provisions of paragraph 5.14, the amount of any benefit under the terms of
this Plan will be the Actuarial Equivalent of the normal form of benefit
commencing at Normal Retirement Age. Actuarial Equivalence shall be determined
on the basis of the mortality rates specified in Section III of the Adoption
Agreement, and either the interest rate(s) specified in Section 3 of the
Adoption Agreement or the Code Section 417 interest rate(s), whichever produces
the greater benefit. For new Plans adopted after December 8, 1994, the rates
required by Code Section 417 as adjusted for the General Agreement on Tariffs
and Trade (GATT) must be used. These specifications are to be elected in the
Adoption Agreement. In the case of a Plan that provides for permitted disparity
under Code Section 401(l), if benefits commence to a Participant at an age other
than Normal Retirement Age, the Participant's benefit will be adjusted in
accordance with tables provided in the Adoption Agreement.

Notwithstanding the preceding paragraph, for purposes of determining the amount
of a distribution in a form other than an annual benefit that is nondecreasing
for the life of the Participant or, in the case of a Qualified Pre-Retirement
survivor, the life of the Participant's Spouse; or that decreases during the
life of the Participant merely because of the death of the surviving annuitant
(but only if the reduction is to a level not below fifty percent (50%) of the
annual benefit payable before the death of the surviving annuitant) or merely
because of the cessation or reduction of Social Security supplements or
qualified disability payments, Actuarial Equivalence will be determined on the
basis of the applicable mortality table and Applicable Interest Rate under Code
Section 417(e), if it produces a benefit greater than that determined under the
preceding paragraph. In addition, the amount of any distribution under the terms
of this Plan will be determined in accordance with the preceding paragraphs.

Notwithstanding the election by the Employer in the Adoption Agreement, a Plan
amendment that changes the date for determining the Applicable Interest Rate
(including an indirect change as a result of a change in Plan Year), shall not
be given effect with respect to any distribution during the period ending one
(1) year after the later of the amendment's Effective Date or adoption date, if,
during such period and as a result of such amendment, the Participant's
distribution would be reduced.

For Plan Years beginning before January 1, 2000, the Code Section 417 interest
rate(s) are:

         (a)     the Applicable Interest Rate if the Present Value of the
                 benefit [using such rate(s)] is not in excess of $25,000; or

         (b)     120% of the Applicable Interest Rate if the Present Value of
                 the benefit exceeds $25,000 [as determined under clause (a)
                 above]. In no event shall the Present Value determined under
                 this clause (b) be less than $25,000.

The Applicable Interest Rate, for a Plan covered under PBGC termination
coverage, is the interest rate(s) which would be used (as of the first day of
the Plan Year which contains the Annuity Starting Date or such other day
specified in Section III of the Adoption Agreement) by the Pension Benefit
Guaranty Corporation for a trusteed single-employer plan to value a benefit
under termination of an insufficient trusteed single-employer plan.

The Code Section 417 interest rate limitations shall apply to distributions in
Plan Years beginning after 1984. Notwithstanding the foregoing, the Code Section
417 interest rate limitations shall not apply to any distributions commencing in
Plan Years beginning before 1987, if such distributions were determined in
accordance with the interest rate(s) as required by Treasury Regulations Section
1.417(e)-1T(e) (including the PBGC immediate interest rate).

The Code Section 417 interest rate limitations shall not apply to annuity
contracts distributed to or owned by a Participant prior to September 17, 1985,
unless additional contributions are made under the Plan by the Employer with
respect to such contracts. In addition, the Code Section 417 interest rate
limitations shall not apply to annuity contracts owned by the Employer or
distributed to or owned by a Participant prior to the first Plan Year after
1988, if the annuity

                                       29
<Page>

contracts satisfied the requirements in Regulations Sections 1.401(a)-11T and
1.417(e)-1T. The preceding sentence shall not apply if additional contributions
are made under the Plan by the Employer with respect to such contracts on or
after the beginning of the first Plan Year beginning after 1988.

If as a result of actuarial increases to the benefit of a Participant who delays
the commencement of benefits beyond Normal Retirement Age the Accrued Benefit of
such Participant would exceed the Code Section 415 limitations under Article IX
of the Plan for such year, immediately before the actuarial increase that would
cause such Participant's benefit to exceed the limitations of Code Section 415,
payment of benefits to such Participant will be suspended in accordance with
paragraph 5.14 of the Plan, if applicable; otherwise distribution of the
Participant's benefit will commence.

5.6      EARLY RETIREMENT BENEFIT
If Section 10 of the Adoption Agreement provides an Early Retirement Benefit,
any Participant who meets the age and Service requirements shall be eligible to
retire and shall be entitled to receive the Actuarial Equivalent of his or her
Accrued Benefit. If a Participant separated from Service before satisfying the
age requirement for Early Retirement, but has satisfied the Service requirement,
the Participant will be entitled to elect an Early Retirement benefit upon
satisfaction of such age requirement.

5.7      CASH-OUT OF ACCRUED BENEFITS
If an Employee terminates Service and the Present Value of the Employee's Vested
Accrued Benefit derived from Employer and Employee contributions is not greater
than $5,000 (or a lesser amount if indicated in the Adoption Agreement), unless
otherwise specified in the Adoption Agreement, the Employee will receive a
distribution of the Present Value of the entire vested portion of such Accrued
Benefit and the nonvested portion will be treated as a forfeiture. For purposes
of this paragraph, if the Present Value of an Employee's Vested Accrued Benefit
is zero (0), the Employee shall be deemed to have received a distribution of
such Vested Accrued Benefit.

If an Employee terminates Service and the Present Value of the Employee's Vested
Accrued Benefit derived from Employer and Employee contributions exceeds $5,000,
unless otherwise specified in the Adoption Agreement, the Employee may elect, in
accordance with paragraph 5.7 of the Plan, to receive a distribution of the
Present Value of the entire vested portion of such Accrued Benefit and the
nonvested portion will be treated as a forfeiture. A Participant's Vested
Accrued Benefit shall not include Qualified Voluntary Employee Contributions.
For the purpose of the foregoing provisions, Present Value shall be calculated
using the interest rate specified in Section III of the Adoption Agreement.

If an Employee receives a distribution pursuant to this paragraph and the
Employee resumes covered employment under the Plan, he or she shall have the
right to restore his or her Employer-derived Accrued Benefit (including all
optional forms of benefits and subsidies relating to such benefits) to the
extent forfeited upon the repayment to the Plan of the full amount of the
distribution plus interest, compounded annually from the date of distribution at
the rate determined for purposes of Code Section 411(c)(2)(C). Such repayment
must be made before the earlier of five (5) years after the first date on which
the Participant is subsequently reemployed by the Employer, or the date the
Participant incurs five (5) consecutive one (1) year Breaks in Service following
the date of distribution.

If a Participant is deemed to receive a distribution pursuant to this section,
and the Participant resumes employment covered under this Plan before the date
he or she incurs five (5) consecutive one (1) year Breaks in Service, upon the
reemployment of such Participant, the Employer-derived Accrued Benefit will be
restored to the amount of such Accrued Benefit on the date of the deemed
distribution.

5.8      RESTRICTIONS ON IMMEDIATE DISTRIBUTIONS

         (a)     If either the Present Value of a Participant's Vested Accrued
                 Benefit derived from Employer and Employee contributions
                 exceeds (or at the time of any prior distribution exceeded)
                 $5,000 or there are remaining payments to be made with respect
                 to a particular distribution option that previously commenced,
                 and the Accrued Benefit is immediately distributable, the
                 Participant and the Participant's Spouse (or where either the
                 Participant or the Spouse has died, the survivor) must consent
                 to any distribution of such Accrued Benefit. The consent of the
                 Participant and the Participant's Spouse shall be obtained in
                 writing within the ninety (90) day period ending on the Annuity
                 Starting Date. The Annuity Starting Date is the first day of
                 the first period for which an amount is paid as an annuity or
                 any other form. The Plan Administrator shall notify the
                 Participant and the Participant's Spouse of the right to defer
                 any distribution until the Participant's Accrued Benefit is no
                 longer immediately distributable. Such notification shall
                 include a general description of the material features and an
                 explanation of the relative values of, the optional forms of
                 benefit available under the Plan in a

                                       30
<Page>

                 manner that would satisfy the notice requirements of Code
                 Section 417(a)(3), and shall be provided no less than thirty
                 (30) days and no more than ninety (90) days prior to the
                 Annuity Starting Date.

         (b)     The Annuity Starting Date for a distribution in a form other
                 than a Qualified Joint and Survivor Annuity may be less than
                 thirty (30) days after receipt of the written explanation
                 described in the preceding paragraph provided:

                 (i)    the Participant has been provided with information that
                        clearly indicates that the Participant has at least
                        thirty (30) days to consider whether to waive the
                        Qualified Joint and Survivor Annuity and has
                        affirmatively elected (with spousal consent) to a form
                        of distribution other than a Qualified Joint and
                        Survivor Annuity;

                 (ii)   the Participant 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 seven (7) day period that begins the
                        day after the explanation of the Qualified Joint and
                        Survivor Annuity is provided to the Participant; and

                 (iii)  the Annuity Starting Date is a date after the date that
                        the written explanation was provided to the Participant.

                 Notwithstanding the foregoing, only the Participant need
                 consent to the commencement of a distribution in the form of a
                 Qualified Joint and Survivor Annuity while the Accrued Benefit
                 is immediately distributable. Neither the consent of the
                 Participant nor the Participant's Spouse shall be required to
                 the extent that a distribution is required to satisfy Code
                 Sections 401(a)(9) or 415. Present Value shall be determined in
                 accordance with Section III of the Adoption Agreement. An
                 Accrued Benefit is immediately distributable if any part of the
                 Accrued Benefit could be distributed to the Participant (or
                 Surviving Spouse) before the Participant attains (or would have
                 attained if not deceased) the later of Normal Retirement Age or
                 age sixty-two (62).

         (c)     For purposes of determining the applicability of the foregoing
                 consent requirements to distributions made before the first day
                 of the first Plan Year beginning after 1988, the Participant's
                 Vested Accrued Benefit shall not include amounts attributable
                 to Qualified Voluntary Employee Contributions.

         (d)     TRANSITIONAL RULE FOR CASH OUT LIMITS - For distributions made
                 before March 22, 1999, if the Present Value of a Participant's
                 Vested Accrued Benefit derived from Employer and Employee
                 Contributions exceeds (or at the time of any prior distribution
                 in Plan Years beginning before August 6, 1997, exceeded $3,500
                 or in Plan Years beginning after August 5, 1997, exceeded
                 $5,000) and the Accrued Benefit is immediately distributable,
                 the Participant and the Participant's Spouse (or where either
                 the Participant or the Spouse has died, the survivor) must
                 consent to any distribution of such Accrued Benefit.

5.9      NORMAL FORM OF PAYMENT
The Basic Normal Retirement Benefit is calculated as a Straight Life Annuity as
defined at paragraph 1.87, unless otherwise specified in Section VII of the
Adoption Agreement. However, all distributions of benefits shall be subject to
the Joint and Survivor Annuity Requirements of Article VII. The normal form of
payment, as so limited by Article VII, will be automatic unless the Participant
files a written application with the Employer prior to actual retirement
requesting an optional form of payment.

5.10     OPTIONAL FORMS OF PAYMENT
In lieu of the normal form of payment, a Participant may, subject to the Joint
and Survivor Annuity Requirements of Article VII, make written application to
the Employer at any time requesting one of the following optional forms of
payment as limited by the Employer in Section VII of the Adoption Agreement,
each of which is the Actuarial Equivalent of the Basic Normal Retirement
Benefit:

         (a)     Straight Life Annuity.

         (b)     Life annuity with not more than 240 monthly payments
                 guaranteed.

         (c)     Joint and Survivor Annuity with a minimum of fifty percent
                 (50%) and a maximum of 100% of the Participant's benefit
                 continuing to his or her Spouse for life after the
                 Participant's death.

                                       31
<Page>

         (d)     Lump sum payment.

         (e)     Other form(s) permitted in the Adoption Agreements.

Such payments shall be made directly from the Trust or, if directed by the
Employer, through the purchase of a paid-up nontransferable annuity contract. No
optional form of payment which is made available to Participants may be
eliminated by the Employer in future Plan amendments.

5.11     COMMENCEMENT OF BENEFITS
Unless a Participant elects otherwise in writing, distribution of benefits will
begin no later than the sixtieth day after the latest of the close of the Plan
Year in which:

         (a)     the Participant attains age sixty-five (65) (or Normal
                 Retirement Age if earlier),

         (b)     occurs the tenth anniversary of the year in which the
                 Participant commenced participation in the Plan, or

         (c)     the Participant terminates Service with the Employer.

Notwithstanding the foregoing, the failure of a Participant and Spouse to
consent to a distribution while a benefit is immediately distributable, within
the meaning of paragraph 5.7 of the Plan, shall be deemed an election to defer
commencement of payment of any benefit.

5.12     IN-SERVICE WITHDRAWALS OF EMPLOYER CONTRIBUTIONS
Benefits accrued from Employer related contributions may not commence to be paid
prior to Normal Retirement Age, Early Retirement Age, Disability retirement,
termination of employment, Plan termination, or death.

5.13     CLAIMS PROCEDURES
Upon retirement, death, or other severance of employment, the Participant or
representative of such Participant may make application to the Employer
requesting payment of benefits due and the manner of payment. If no application
for benefits is made, the Employer shall automatically pay any vested benefit
due hereunder in the normal form at the time prescribed at paragraph 5.11. If an
application for benefits is made, the Employer shall accept, reject, or modify
such request and shall notify the Participant in writing setting forth the
response of the Employer and in the case of a denial or modification the
Employer shall:

         (a)     state the specific reason or reasons for the denial,

         (b)     provide specific reference to pertinent Plan provisions on
                 which the denial is based,

         (c)     provide a description of any additional material or information
                 necessary for the Participant or his representative to perfect
                 the claim and an explanation of why such material or
                 information is necessary, and

         (d)     explain the Plan's claim review procedure as contained herein.

In the event the request is rejected or modified, the Participant or his
representative may within sixty (60) days following receipt by the Participant
or representative of such rejection or modification, submit a written request
for review by the Employer of its initial decision. Within sixty (60) days
following such request for review, the Employer shall render its final decision
in writing to the Participant or representative stating specific reasons for
such decision. If the Participant or representative is not satisfied with the
Employer's final decision, the Participant or representative can institute an
action in a Federal Court of competent jurisdiction; for this purpose, process
would be served on the Employer.

5.14     SUSPENSION OF BENEFITS
If the Employer chooses through its administrative policies to make this
paragraph operative, retirement benefits commencing after Normal Retirement Age
will be the Actuarial Equivalent of the benefit to which the Participant would
have been entitled if benefits commenced at Normal Retirement Age.

         (a)     Normal or Early Retirement Benefits in pay status will be
                 suspended for each calendar month during which the Participant
                 completes at least forty (40) Hours of Service with the
                 Employer in ERISA

                                       32
<Page>

                 Section 203(a)(3)(B) service. Similarly, the actuarial value of
                 benefits which commence later than Normal Retirement Age will
                 be computed without regard to amounts which would have been
                 suspended under the preceding sentence as if the Participant
                 had been receiving benefits since Normal Retirement Age.

         (b)     RESUMPTION OF PAYMENT - If benefit payments have been
                 suspended, payments shall resume no later than the first day of
                 the third calendar month after the calendar month in which the
                 Participant ceases to be employed in ERISA Section 203(a)(3)(B)
                 service. The initial payment upon resumption shall include the
                 payment scheduled to occur in the calendar month when payments
                 resume and any amounts withheld during the period between the
                 cessation of ERISA Section 203(a)(3)(B) service and the
                 resumption of payments.

         (c)     NOTIFICATION - No payment shall be withheld by the Plan
                 pursuant to this paragraph unless the Plan notifies the
                 Participant by personal delivery or first class mail during the
                 first calendar month or payroll period in which the Plan
                 withholds payments that his or her benefits are suspended. Such
                 notifications shall contain a description of the specific
                 reasons why benefit payments are being suspended, a description
                 of the Plan provision relating to the suspension of payments, a
                 copy of such provisions, and a statement to the effect that
                 applicable Department of Labor regulations may be found in
                 Regulations Section 2530.203-3. In addition, the notice shall
                 inform the Participant of the Plan's procedures for affording a
                 review of the suspension of benefits. Requests for such reviews
                 may be considered in accordance with the claims procedure
                 adopted by the Plan pursuant to ERISA Section 503 and
                 applicable Regulations.

         (d)     AMOUNT SUSPENDED:

                 (1)    LIFE ANNUITY - In the case of benefits payable
                        periodically on a monthly basis for as long as a life
                        (or lives) continues, such as a Straight Life Annuity or
                        a Qualified Joint and Survivor Annuity, an amount equal
                        to the portion of a monthly benefit payment derived from
                        Employer contributions.

                 (2)    OTHER BENEFIT FORMS - In the case of a benefit payable
                        in a form other than the form described in sub-paragraph
                        (1) above, an amount of the Employer-derived portion of
                        benefit payments for a calendar month in which the
                        Participant is employed in ERISA Section 203(a)(3)(B)
                        service, equal to the lesser of:

                        (i)    the amount of benefits which would have been
                               payable to the Participant if he had been
                               receiving monthly benefits under the Plan since
                               actual retirement based on a single Straight Life
                               Annuity commencing at actual retirement age; or

                        (ii)   the actual amount paid or scheduled to be paid to
                               the Participant for such month. Payments which
                               are scheduled to be paid less frequently than
                               monthly may be converted to monthly payments for
                               purposes of the above sentence.

         (e)     This section does not apply to the minimum benefit to which the
                 Participant is entitled under the Top-Heavy rules of paragraph
                 12.2.

5.15     SPECIAL RULES FOR FULLY INSURED PLANS
Notwithstanding other Plan provisions to the contrary:

         (a)     This Plan may be funded exclusively by the purchase of
                 individual insurance contracts, except for any Top-Heavy
                 sidefund trust maintained for purposes of meeting the minimum
                 benefit requirements of Code Section 416(c).

         (b)     All contracts will provide for level annual premium payments to
                 be paid for the period commencing with the date that each
                 individual became a Participant in the Plan (or, in the case of
                 an increase in benefits, commencing at the time such increase
                 becomes effective) and extending to the Normal Retirement Age
                 for each such Participant.

         (c)     A fully insured Plan may provide that the amount of retirement
                 benefit provided by insurance or annuity contracts will not be
                 provided or increased until the Participant's Compensation is
                 large

                                       33
<Page>

                 enough to provide or increase the retirement benefit by a
                 specified minimum amount. This minimum can be no greater than
                 $120 per year or $10 per month.

         (d)     In a fully insured Plan, the current benefit formula may not
                 recognize Years of Service before an Employee commences
                 participation in the Plan. Notwithstanding the foregoing, a
                 Plan with a current benefit formula that was adopted and in
                 effect on September 19, 1991, may continue to recognize Years
                 of Service prior to an Employee's participation in the Plan, to
                 the extent provided in the Plan on such date. The preceding
                 sentence does not apply with respect to an Employee who first
                 becomes a Participant in the Plan after that date.

         (e)     A fully insured Plan satisfies the permitted disparity rules of
                 Code Section 401(l) if each Participant's benefit under the
                 Plan's benefit formula satisfies the permitted disparity rules
                 otherwise applicable to Defined Benefit Plans. This includes
                 any required reductions of up to 0.75% to the maximum excess
                 allowance, or, if applicable, the maximum offset allowance.
                 However, the applicable factor as determined must be further
                 reduced by multiplying it by 0.80.

         (f)     For fully insured Plans, adjustments are not required for
                 benefits beginning at a time other than Normal Retirement Age.

         (g)     Benefits provided by the Plan are equal to the benefits
                 provided under each contract at Normal Retirement Age under the
                 Plan and are guaranteed by an insurance carrier (licensed under
                 the laws of a state to do business with the Plan) to the extent
                 premiums have been paid.

         (h)     The premium payments for a Participant who continues benefiting
                 after Normal Retirement Age are equal to the amount necessary
                 to fund additional benefits that accrued under the Plan's
                 benefit formula for the Plan Year.

         (i)     Each Participant's Accrued Benefit as of any applicable date is
                 the cash surrender value of the Participant's insurance
                 contract, or if greater, the cash surrender value the
                 Participant's insurance contracts would have had on such
                 applicable date if (i) premiums payable for such Participant's
                 Years of Participation for the current Plan Year and all prior
                 Plan Years under such contracts had been paid before lapse and
                 (ii) no rights under such contracts had been subject to a
                 security interest at any time, and (iii) no policy loans were
                 outstanding at any time.

         (j)     All benefits must be funded through contracts of the same
                 series which must have cash values based on the same terms
                 (including interest and mortality assumptions) and the same
                 conversion rights. A Plan does not fail to satisfy this
                 requirement, however, if any prospective change in the contract
                 series or insurer applies on the same terms to all Participants
                 in the Plan.

         (k)     No rights under any contracts will be subject to a security
                 interest at any time, and no policy loans, including loans to
                 Participants, will be made at any time.

                                       34
<Page>

                                   ARTICLE VI

                            DISTRIBUTION REQUIREMENTS

6.1      JOINT AND SURVIVOR ANNUITY REQUIREMENTS
Any benefit payable under this Article is subject to the Joint and Survivor
Annuity provisions set forth in Article VII. The requirements of this Article
shall apply to any distribution of a Participant's interest and will take
precedence over any inconsistent provisions of this Plan. Unless otherwise
specified, the provisions of this Article apply to calendar years beginning
after 1984.

6.2      MINIMUM DISTRIBUTION REQUIREMENTS
All distributions required under this Article shall be determined and made in
accordance with the minimum distribution requirements of Code Section 401(a)(9)
and the Regulations thereunder, including the minimum distribution incidental
benefit rules found at Regulations Section 1.401(a)(9)-2. The entire interest of
a Participant must be distributed or begin to be distributed no later than the
Participant's Required Beginning Date. Life expectancy and joint and last
survivor life expectancy are computed by using the expected return multiples
found in the tables published at Regulations Section 1.72-9.

6.3      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 a combination
thereof):

         (a)     the life of the Participant;

         (b)     the life of the Participant and a Designated Beneficiary;

         (c)     a period certain not extending beyond the life expectancy of
                 the Participant; or

         (d)     a period certain not extending beyond the joint and last
                 survivor expectancy of the Participant and a Designated
                 Beneficiary.

6.4      REQUIRED BEGINNING DATE
The entire interest of a Participant must be distributed or begin to be
distributed no later than the Participant's Required Beginning Date. The
Required Beginning Date of a Participant shall be one of the following as
selected by the Employer in the Adoption Agreement:

         (a)     The April 1 of the calendar year following the calendar year in
                 which the Participant attains age 70 1/2.

         (b)     The April 1 of the calendar year following the calendar year in
                 which the Participant attains age 70 1/2, except that benefit
                 distributions to a Participant [other than a five percent
                 (5%)owner] with respect to benefits accrued after the later of
                 the adoption or effective date of the amendment to the Plan
                 must commence by the later of the April 1 of the calendar year
                 following the calendar year in which the Participant attains
                 age 70 1/2 or retires.

         (c)     The later of the April 1 of the calendar year following the
                 calendar year in which the Participant attains age 70 1/2 or
                 retires except that benefit distributions to a five percent
                 (5%) owner must commenCe by the April 1 of the calendar year
                 following the calendar year in which the Participant attains
                 age 70 1/2.

Any Participant attaining age 70 1/2 in years after 1995 may elect by April 1 of
the calendar year following tHe year in which the participant attained age
70 1/2, (or by December 31, 1997 in the case of a Participant attainiNg age 70
1/2 in 1996) to defer distributions until the calendar year following the
calendar year in which tHe Participant retires. If no such election is made the
Participant will begin receiving distributions by the April 1 of the calendar
year following the year in which the Participant attained age 70 1/2 (or by
December 31, 1997 In the case of a Participant attaining age 70 1/2 in 1996).

Any Participant attaining age 70 1/2 in years prior to 1997 may elect to stop
distributions and recommence by tHe April 1 of the calendar year following the
year in which the Participant retires. There is either (as elected by the
Employer in the adoption agreement) (i) a new annuity starting date upon
recommencement, or (ii) no new annuity starting date upon recommencement.

                                       35
<Page>

ELIMINATION OF PRE-RETIREMENT AGE 70 1/2 DISTRIBUTION OPTION - This distribution
option is only eliminated wiTh respect to Employees 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. The pre-retirement 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 benefit commencement) commence at a time during the period that begins on
or after January 1 of the calendar year in which an employee attains age 70 1/2
and ends April 1 of the immediately following calendAr year.

FIVE PERCENT (5%) OWNER - A Participant is treated as a five percent (5%) owner
for purposes of this section is such Participant is a five percent (5%) owner as
defined in Code Section 416 at any time during the Plan Year ending with or
within the calendar year in which such owner attains age 70 1/2. Once
distributions have begun to a five percent (5%) owner under this section, they
must continue to be distributed, even if the Participant ceases to be a five
percent (5%) owner in a subsequent year.

TRANSITIONAL RULES FOR PLAN YEARS BEGAN BEFORE JANUARY 1, 1997 - The Required
Beginning Date of a Participant who attained age 70 1/2 before 1988, shall be
determined in accordance with (1) or (2) below:

         (a)     Non-five percent (5%) owners. The Required Beginning Date of a
                 Participant who is not a five percent (5%) owner is the first
                 day of April of the calendar year following the calendar year
                 in which the later of retirement or attainment of age 70 1/2
                 occurs. The Required Beginning Date of a Participant wHo is not
                 a five percent (5%) owner, who attains age 70 1/2 during 1988
                 and who has not retired as of 1989, is April 1, 1990.

         (b)     Five percent (5%) owners. The Required Beginning Date of a
                 Participant who is a five percent (5%) owner during any year
                 beginning after 1979, is the first day of April following the
                 later of:

                 (1)    the calendar year in which the Participant attains age
                        70 1/2, or

                 (2)    the earlier of the calendar year with or within which
                        ends the Plan Year in which the Participant becomes a
                        five percent (5%) owner, or the calendar year in which
                        the Participant retires.

         (c)     A Participant is treated as a five percent (5%) owner for
                 purposes of this paragraph if such Participant is a five
                 percent (5%) owner as defined in Code Section 416(i)
                 (determined in accordance with Code Section 416 but without
                 regard to whether the Plan is Top-Heavy) at any time during the
                 Plan Year ending with or within the calendar year in which such
                 owner attains age 66 1/2 or any subsequent PlAn Year.

         (d)     Once distributions have begun to a five percent (5%) owner
                 under this paragraph, they must continue to be distributed,
                 even if the Participant ceases to be a five percent (5%) owner
                 in a subsequent year.

6.5      DETERMINATION OF AMOUNT TO BE DISTRIBUTED EACH YEAR

         (a)     If the Participant's interest is to be paid in the form of
                 Straight Life Annuity distribution under the Plan, payments
                 under the annuity shall satisfy the following requirements:

                 (1)    the annuity distributions must be paid in periodic
                        payments made at intervals not longer than one (1) year;

                 (2)    the distribution period must be over a life (or lives)
                        or over a period certain not longer than a life
                        expectancy (or joint life and last survivor expectancy)
                        described in Code Sections 401(a)(9)(A)(ii) or
                        401(a)(9)(b)(iii) whichever is applicable;

                 (3)    the life expectancy (or joint life and last survivor
                        expectancy) for purposes of determining the period
                        certain shall be determined without recalculation of
                        life expectancy;

                 (4)    once payments have begun over a period certain, the
                        period certain may not be lengthened even if the period
                        certain is shorter than the maximum permitted;

                 (5)    payments must either be nonincreasing or increase only
                        as follows:

                        (i)    with any percentage increase in a specified and
                               generally recognized cost-of-living index;

                                       36
<Page>

                        (ii)   to the extent of the reduction to the amount of
                               the Participant's payments to provide for a
                               survivor benefit upon death, but only if the
                               beneficiary whose life was being used to
                               determine the distribution period described in
                               paragraph 6.3 above dies and the payments
                               continue otherwise in accordance with that
                               section over the life of the Participant;

                        (iii)  to provide cash refunds of Employee contributions
                               upon the Participant's death; or

                        (iv)   because of an increase in benefits under the
                               Plan.

                 (6)    If the annuity is a Straight Life Annuity [or a life
                        annuity with a period certain not exceeding twenty (20)
                        years], the amount which must be distributed on or
                        before the Participant's Required Beginning Date (or, in
                        the case of distributions after the death of the
                        Participant, the date distributions are required to
                        begin pursuant to paragraph 6.9 below) shall be the
                        payment which is required for one payment interval. The
                        second payment need not be made until the end of the
                        next payment interval even if that payment interval ends
                        in the next calendar year. Payment intervals are the
                        periods for which payments are received, e.g.,
                        bi-monthly, monthly, semi-annually, or annually.

                        If the annuity is a period certain annuity without a
                        life contingency [or is a life annuity with a period
                        certain exceeding twenty (20) years], periodic payments
                        for each distribution calendar year shall be combined
                        and treated as an annual amount. The amount which must
                        be distributed by the Participant's Required Beginning
                        Date or, in the case of distributions after the death of
                        the Participant, the date distributions are required to
                        begin pursuant to paragraph 6.9 is the annual amount for
                        the First Distribution Calendar Year. The annual amount
                        for other Distribution Calendar Years, including the
                        annual amount for the calendar year in which the
                        Participant's Required Beginning Date (or the date
                        distributions are required to begin pursuant to
                        paragraph 6.9 below) occurs, must be distributed on or
                        before December 31 of the calendar year for which the
                        distribution is required.

         (b)     Annuities purchased after 1988, are subject to the following
                 additional conditions:

                 (1)    Unless the Participant's Spouse is the Designated
                        Beneficiary, if the Participant's interest is being
                        distributed in the form of a period certain annuity
                        without a life contingency, the period certain as of the
                        beginning of the First Distribution Calendar Year may
                        not exceed the applicable period determined using the
                        table set forth in Q&A A-5 of Regulations Section
                        1.401(a)(9)-2, as proposed.

                 (2)    If the Participant's interest is being distributed in
                        the form of a Joint and Survivor Annuity for the joint
                        lives of the Participant and a non-Spouse beneficiary,
                        annuity payments to be made on or after the
                        Participant's Required Beginning Date to the Designated
                        Beneficiary after the Participant's death must not at
                        any time exceed the applicable percentage of the annuity
                        payment for such period that would have been payable to
                        the Participant using the table set forth in Q&A A-6 of
                        Regulations Section 1.401(a)(9)-2, as proposed.

         (c)     TRANSITIONAL RULE - If payments under an annuity which complies
                 with sub-paragraph (a) above begin prior to 1989, the minimum
                 distribution requirements in effect as of July 27, 1987, shall
                 apply to distributions from this Plan, regardless of whether
                 the annuity form of payment is irrevocable. This transitional
                 rule also applies to deferred annuity contracts distributed to
                 or owned by the Participant prior to 1989, unless additional
                 contributions are made under the Plan by the Employer with
                 respect to such contract.

         (d)     If the form of distribution is an annuity made in accordance
                 with this paragraph 6.5, any additional benefits accruing to
                 the Participant after his or her Required Beginning Date shall
                 be distributed as a separate and identifiable component of the
                 annuity beginning with the first payment interval ending in the
                 calendar year immediately following the calendar year in which
                 such amount accrues.

         (e)     Any part of the Participant's interest which is in the form of
                 an individual account shall be distributed in a manner
                 satisfying the requirements of Code Section 401(a)(9) and the
                 Regulations thereunder.

         (f)     Except with respect to all Participants in a governmental or
                 church plan, or a five percent (5%) owner in other plans, a
                 Participant's Accrued Benefit is actuarially increased to take
                 into account the period

                                       37
<Page>

                 after age 70 1/2 in which the Employee does not receive any
                 benefits under the Plan. The actuariAl increase begins on the
                 April 1 following the calendar year in which the Employee
                 attains age 70 1/2 (January 1, 1997 in the case of an Employee
                 who attained age 70 1/2 prior to 1996), and ends on the daTe on
                 which benefits commence after retirement in an amount
                 sufficient to satisfy Code Section 401(a)(9).

                 The amount of actuarial increase payable as of the end of the
                 period for actuarial increases must be no less than the
                 Actuarial Equivalent of the Employee's retirement benefits that
                 would have been payable as of the date the actuarial increase
                 must commence plus the Actuarial Equivalent of additional
                 benefits accrued after that date, reduced by the Actuarial
                 Equivalent of any distributions made after that date. The
                 actuarial increase is generally the same as, and not in
                 addition to, the actuarial increase required for that same
                 period under Code Section 411 to reflect the delay in payments
                 after Normal Retirement, except that the actuarial increase
                 required under Code Section 401(a)(9)(C) must be provided even
                 during the period during which an Employee is in ERISA Section
                 203(a)(3)(B) service.

                 For purposes of Code Section 411(b)(1)(H), the actuarial
                 increase will be treated as an adjustment attributable to the
                 delay in distribution of benefits after the attainment of
                 Normal Retirement Age. Accordingly, to the extent permitted
                 under Code Section 411(b)(1)(H), the actuarial increase
                 required under Code Section 401(a)(9)(C)(iii) may reduce the
                 benefit accrual otherwise required under Code Section
                 411(b)(1)(H)(i), except that the rules on the suspension of
                 benefits are not applicable.

6.6      ELIGIBILITY FOR DEATH BENEFITS
The Plan need not provide a pre-retirement death benefit, other than a qualified
pre-retirement survivor annuity for the benefit of either the Spouse of a
married Participant or for the benefit of a former Spouse under the provisions
of a Qualified Domestic Relations Order. Additional incidental pre-retirement
death benefits may be provided for by the Employer in the Adoption Agreement.
Except as provided below for Participants who are employed after attaining the
Qualified Early Retirement Age (as defined in paragraph 1.65), unless the
Employer provides for an additional incidental death benefit, no benefit will be
payable to the Designated Beneficiary of an unmarried active or terminated
Participant who dies prior to Normal Retirement Age, even though such
Participant may have had a vested and nonforfeitable interest in a deferred
benefit payable at Normal Retirement Age. Notwithstanding the above, a
Participant who is employed after attaining the Qualified Early Retirement Age
shall be given the opportunity to elect to have a Qualified Joint and Survivor
Annuity or one of the optional forms of payment, become effective upon his or
her death. To the extent that it is not in conflict with the provisions of
Article VII, such election shall be made during the period beginning on the
later of the 90th day prior to the Participant's attainment of the Qualified
Early Retirement Age or on the date on which participation begins and ends on
the date the Participant actually retires or terminates employment. The Plan may
require a minimum not to exceed $1,000 before it will provide or increase an
insured death benefit.

6.7      DEATH AFTER COMMENCEMENT OF BENEFITS
If the Participant dies after distribution of his or her interest has commenced,
the remaining portion of such interest will continue to be distributed at least
as rapidly as under the method of distribution being used prior to the
Participant's death.

6.8      DEATH PRIOR TO COMMENCEMENT OF BENEFITS
If the Participant dies before distribution of his or her interest commences,
the Participant's entire death benefit, if any, will be distributed no later
than the December 31 of the calendar year containing the fifth anniversary of
the Participant'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 Participant's interest is payable to a
                 Designated Beneficiary, distributions may be made in
                 substantially equal installments over the life or over a period
                 certain not greater than the life expectancy of the Designated
                 Beneficiary commencing on or before December 31 of the calendar
                 year immediately following the calendar year in which the
                 Participant died.

         (b)     If the Designated Beneficiary is the Participant's Surviving
                 Spouse, the date distributions are required to begin in
                 accordance with (a) above shall not be earlier than the later
                 of:

                 (1)    December 31 of the calendar year immediately following
                        the calendar year in which the Participant died, and

                 (2)    December 31 of the calendar year in which the
                        Participant would have attained at 70 1/2.

                                       38
<Page>

                 If the Spouse dies before payments begin, subsequent
                 distributions shall be made pursuant to this paragraph 6.8 with
                 the exception of sub-paragraph (b) as if the Spouse had been
                 the Participant.

6.9      LIFE EXPECTANCY
If payout is made other than through the purchase of an immediate annuity, the
applicable calendar year shall be the First Distribution Calendar Year, and if
life expectancy is being recalculated each such succeeding calendar year. If
annuity payments commence before the Required Beginning Date, the applicable
calendar year is the year such payments commence. If distribution is in the form
of an immediate annuity purchased after the Participant's death with the
Participant's remaining interest, the applicable calendar year is the year of
purchase.

For purposes of paragraph 6.9, payments will be calculated by use of the return
multiples as specified in Regulations Section 1.72-9. Life expectancy of a
Surviving Spouse may be recalculated annually however, in the case of any other
Designated Beneficiary, such life expectancy will be calculated at the time
payment first commences and payments for any 12-consecutive month period will be
based on such life expectancy minus the number of whole years passed since
distribution first commenced.

6.10     BENEFICIARY ELECTION OF DISTRIBUTION METHOD
If the Participant has not made an election pursuant to paragraph 6.9 by the
time of his or her death, the Participant'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 said paragraph, or

         (b)     December 31 of the calendar year which contains the fifth
                 anniversary of the date of death of the Participant. If the
                 Participant has no Designated Beneficiary, or if the Designated
                 Beneficiary does not elect a method of distribution,
                 distribution of the Participant's entire interest must be
                 completed by December 31 of the calendar year containing the
                 fifth anniversary of the Participant's death.

6.11     PAYMENTS TO A CHILD OF THE PARTICIPANT
For purposes of this Article, any amount paid to a child of the Participant will
be treated as if it had been paid to the Surviving Spouse if the amount becomes
payable to the Surviving Spouse when the child reaches the age of majority.

6.12     DEEMED DISTRIBUTION STARTING DATE
For the purposes of this Article VI, distribution of a Participant's interest is
considered to begin on the Participant's Required Beginning Date (or, if
paragraph 6.9 above is applicable, the date distribution is required to begin to
the Surviving Spouse pursuant to said paragraph). If distribution in the form of
an annuity described in paragraph 6.5(a) above irrevocably commences to the
Participant before the Required Beginning Date, the date distribution is
considered to begin is the date distribution actually commences.

6.13     NO BENEFICIARY
Any portion of the amount payable hereunder which is undisposed of because of
the Participant's or former Participant's failure to designate a beneficiary, or
because all of the Designated Beneficiaries are deceased, shall be paid to his
or her Spouse. If the Participant had no Spouse at the time of death, payment
shall be made to the personal representative of his or her estate in a lump sum.
If no representative can be found, then the amounts due to the Participant shall
be forfeited to the Trust until the Participant, or if applicable, their
beneficiary, makes a valid claim for the benefits.

6.14     TRANSITIONAL RULES

         (a)     Notwithstanding the other requirements of this Article and
                 subject to the requirements of Article VII, Joint and Survivor
                 Annuity Requirements, distribution on behalf of any
                 Participant, including a five percent (5%) owner, may be made
                 in accordance with all of the following requirements
                 (regardless of when such distribution commences):

                 (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 Participant whose
                        interest in the Plan is being distributed or, if the
                        Participant is deceased, by a beneficiary of such
                        Participant.

                 (3)    Such designation was in writing, was signed by the
                        Participant or the beneficiary, and was made before
                        1984.

                                       39
<Page>

                 (4)    The Participant had accrued a benefit under the Plan as
                        of December 31, 1983.

                 (5)    The method of distribution designated by the Participant
                        or the beneficiary specifies the time at which
                        distribution will commence, the period over which
                        distributions will be made, and in the case of any
                        distribution upon the Participant's death, the
                        beneficiaries of the Participant listed in order of
                        priority.

         (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
                 Participant.

         (c)     For any distribution which commences before 1984 but continues
                 after 1983, the Participant, or the 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
                 subsections (a)(1) and (5).

         (d)     If a designation is revoked any subsequent distribution must
                 satisfy the requirements of Code Section 401(a)(9) and the
                 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
                 Regulations thereunder, but for the Tax Equity and Fiscal
                 Responsibility Act Section 242(b)(2) election. For calendar
                 years beginning after 1988, such distributions must meet the
                 minimum distribution incidental benefit requirements in
                 Regulations Section 1.401(a)(9)-2. 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) will not
                 be considered to be 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-21 and Q&A J-3 of Regulations Section 1.401(a)(9)-1 shall
                 apply.

                                       40
<Page>

                                   ARTICLE VII

                     JOINT AND SURVIVOR ANNUITY REQUIREMENTS

7.1      PRECEDENCE OVER CONFLICTING PROVISIONS
The provisions of this Article shall take precedence over any conflicting
provision in this Plan and shall apply to any Participant who is credited with
at least one (1) Hour of Service with the Employer on or after August 23, 1984,
and such other Participants as provided in paragraph 7.8. The terms of any
annuity contract purchased and distributed by the Plan to a Participant or
Spouse shall comply with the requirements of this Plan. Any annuity contract
distributed from the Plan must be nontransferable.

7.2      PAYMENT OF QUALIFIED JOINT AND SURVIVOR ANNUITY
Unless an optional form of benefit is selected pursuant to a Qualified Election
within the ninety (90) day period ending on the date benefit payments would
commence, a married Participant's Vested Accrued Benefit will be paid in the
form of a Qualified Joint and Survivor Annuity, and an unmarried Participant's
Vested Accrued Benefit will be paid in the form of an immediate Straight Life
Annuity, unless an optional form is elected. The Participant may elect to have
such annuity distributed upon attainment of the Earliest Retirement Age under
the Plan.

7.3      PAYMENT OF QUALIFIED PRE-RETIREMENT SURVIVOR ANNUITY
Unless an optional form of benefit has been selected within the Election Period
pursuant to a Qualified Election, the Participant's Surviving Spouse will
receive a benefit in accordance with paragraph (a) or (b) below as applicable.

         (a)     If a Participant dies after the Earliest Retirement Age, the
                 Participant's Surviving Spouse (if any) will receive the same
                 benefit that would be payable if the Participant had retired
                 with an immediate Qualified Joint and Survivor Annuity on the
                 day before the Participant's date of death.

                 The Surviving Spouse may elect to commence payment under such
                 annuity within a reasonable period after the Participant's
                 death. The actuarial value of benefits which commence later
                 than the date on which payments would have been made to the
                 Surviving Spouse under a Qualified Joint and Survivor Annuity
                 in accordance with this provision shall be adjusted to reflect
                 the delayed payment.

         (b)     If a Participant dies on or before the Earliest Retirement Age,
                 the Participant's Surviving Spouse (if any) will receive the
                 same benefit that would be payable if the Participant had:

                 (1)    separated from Service on the date of death,

                 (2)    survived to the Earliest Retirement Age,

                 (3)    retired with an immediate Qualified Joint and Survivor
                        Annuity at the Earliest Retirement Age, and

                 (4)    died on the day after the Earliest Retirement Age.

For purposes of (b) above and subject to the provisions of paragraph 6.5 of the
Plan, a Surviving Spouse will begin to receive payments at the Earliest
Retirement Age unless such Surviving Spouse elects a later date.

Benefits commencing after the Earliest Retirement Age will be the Actuarial
Equivalent of the benefit to which the Surviving Spouse would have been entitled
if benefits had commenced at the Earliest Retirement Age under an immediate
Qualified Joint and Survivor Annuity in accordance with (b) above.

For the purposes of this paragraph 7.3, the benefit payable to the Surviving
Spouse shall be attributable to Employee contributions in the same proportion as
the contribution is to the Accrued Benefit of the Participant.

7.4      QUALIFIED ELECTION
An election to either waive a Qualified Joint and Survivor Annuity or a
qualified pre-retirement survivor annuity. Any such election shall not be
effective unless:

         (a)     the Participant's Spouse consents in writing to the election;

                                       41
<Page>

         (b)     the election designates a specific beneficiary, including any
                 class of beneficiaries or any contingent beneficiaries, which
                 may not be changed without spousal consent (or the Spouse
                 expressly permits designations by the Participant without any
                 further spousal consent);

         (c)     the Spouse's consent acknowledges the effect of the election;
                 and

         (d)     the Spouse's consent is witnessed by a Plan representative or
                 notary public.

Additionally, a Participant's waiver of the Qualified Joint and Survivor Annuity
shall not be effective unless the election designates a form of benefit payment
which may not be changed without spousal consent (or the Spouse expressly
permits designations by the Participant without any further spousal consent). If
it is established to the satisfaction of the Plan Administrator that there is no
Spouse or that the Spouse cannot be located, a waiver will be deemed a Qualified
Election. Any consent by a Spouse obtained under this provision (or
establishment that the consent of a Spouse may not be obtained) shall be
effective only with respect to such Spouse. A consent that permits designations
by the Participant without any requirement of further consent by such Spouse
must acknowledge that the Spouse has the right to limit consent to a specific
beneficiary, and a specific form of benefit where applicable, and that the
Spouse voluntarily elects to relinquish either or both of such rights. 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 paragraphs
7.5 and 7.6 below.

A special election to waive the qualified pre-retirement survivor annuity is
available to a Participant who will not yet attain age thirty-five (35) as of
the end of any current Plan Year. This election will be valid for the period
beginning on the date of such election and ending on the first day of the Plan
Year in which the Participant will attain age thirty-five (35). Such election
will not be valid unless the Participant receives a written explanation of the
qualified pre-retirement survivor annuity as provided in paragraphs 7.5 and 7.6
below. Qualified pre-retirement survivor annuity coverage will be automatically
reinstated as of the first day of the Plan Year in which the Participant attains
age thirty-five (35). Any new waiver on or after such date shall be subject to
the full requirements of Article.

7.5      NOTICE REQUIREMENTS FOR QUALIFIED JOINT AND SURVIVOR ANNUITY
The Plan Administrator shall provide each Participant, no less than thirty (30)
days and no more than ninety (90) days prior to the Annuity Starting Date, a
written explanation of:

         (a)     the terms and conditions of a Qualified Joint and Survivor
                 Annuity;

         (b)     the Participant's right to make and the effect of an election
                 to waive the Qualified Joint and Survivor Annuity form of
                 benefit;

         (c)     the rights of a Participant's Spouse;

         (d)     the right to make, and the effect of, a revocation of a
                 previous election to waive the Qualified Joint and Survivor
                 Annuity; and

         (e)     the relative values of the various optional forms of benefits
                 under the Plan.

The Participant and the Participant's Spouse may consent to waiving the minimum
thirty (30) day notice period described above and may receive notice no less
than seven (7) days prior to the Annuity Starting Date, provided that:

         (f)     the Participant has been provided with information that clearly
                 indicates that the Participant has at least thirty (30) days to
                 consider whether to waive the Qualified Joint and Survivor
                 Annuity and has affirmatively elected (with spousal consent) to
                 a form of distribution other than a Qualified Joint and
                 Survivor Annuity;

         (g)     the Participant 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 seven
                 (7) day period that begins the day after the explanation of the
                 Qualified Joint and Survivor Annuity is provided to the
                 Participant; and

         (h)     the Annuity Starting Date is a date after the date that the
                 written explanation was provided to the Participant.

                                       42
<Page>

7.6      NOTICE REQUIREMENTS FOR QUALIFIED PRE-RETIREMENT SURVIVOR ANNUITY
The Plan Administrator shall provide each Participant a written explanation of
the qualified pre-retirement survivor annuity in such terms and in such manner
as would be comparable to the explanation provided for meeting the requirements
of paragraph 7.5 applicable to a Qualified Joint and Survivor Annuity. Such
explanation shall be provided within the applicable period ending on the later
of:

         (a)     the period beginning with the first day of the Plan Year in
                 which the Participant attains age thirty-two (32) and ending
                 with the close of the Plan Year preceding the Plan Year in
                 which the Participant attains age thirty-five (35);

         (b)     a reasonable period ending after the individual becomes a
                 Participant;

         (c)     a reasonable period ending after this paragraph ceases to apply
                 to the Participant;

         (d)     a reasonable period ending after this Article first applies to
                 the Participant. Notwithstanding the foregoing, notice must be
                 provided within a reasonable period ending after separation
                 from Service in the case of a Participant who separates from
                 Service before attaining age thirty-five (35).

For purposes of applying the preceding paragraph, a reasonable period ending
after the enumerated events described in (b), (c) and (d) is the end of the two
(2) year period beginning one (1) year prior to the date the applicable event
occurs, and ending one (1) year after that date. In the case of a Participant
who separates from Service before the Plan Year in which age thirty-five (35) is
attained, notice shall be provided within the two (2) year period beginning one
(1) year prior to separation and ending one (1) year after separation. If such a
Participant thereafter returns to employment with the Employer, the applicable
period for such Participant shall be redetermined.

7.7      NO NOTICES FOR FULLY SUBSIDIZED PLANS
The respective notices prescribed by paragraphs 7.5 and 7.6 need not be given to
a Participant if the Plan "fully subsidizes" the costs of a Qualified Joint and
Survivor Annuity or qualified pre-retirement survivor annuity and the
Participant cannot elect another form of benefit or in the case of a married
Participant designate a non-spouse beneficiary. For purposes of this paragraph,
a Plan fully subsidizes the costs of a benefit if under the Plan no increase in
cost or decrease in benefits to the Participant may result from the
Participant's failure to elect another benefit. Prior to the time the Plan
allows the Participant to waive the qualified pre-retirement survivor annuity,
the Plan may not charge the Participant for the cost of such benefit by reducing
the Participant's benefits under the Plan or by any other method.

7.8      TRANSITIONAL JOINT AND SURVIVOR ANNUITY RULES
Special transition rules apply to Participants who are not receiving benefits on
August 23, 1984.

         (a)     Any living Participant not receiving benefits on August 23,
                 1984, who would otherwise not receive the benefits prescribed
                 by the previous paragraphs of this Article, must be given the
                 opportunity to elect to have the prior paragraphs of this
                 Article apply if such Participant is credited with at least one
                 (1) Hour of Service under this Plan or a predecessor Plan in a
                 Plan Year beginning on or after January 1, 1976 and such
                 Participant had at least ten (10) Years of Service for vesting
                 purposes when he or she separated from Service.

         (b)     Any living Participant not receiving benefits on August 23,
                 1984, who was credited with at least one (1) 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 have his or her benefits paid in accordance
                 with paragraph 7.9.

         (c)     The respective opportunities to elect [as described in (a) and
                 (b) above] must be afforded to the appropriate Participants
                 during the period commencing on August 23, 1984 and ending on
                 the date benefits would otherwise commence to said
                 Participants.

7.9      AUTOMATIC JOINT AND SURVIVOR ANNUITY AND EARLY SURVIVOR ANNUITY
Any Participant who has elected pursuant to paragraph 7.8(b), and any
Participant who does not elect under paragraph 7.8(a) or who meets the
requirements of paragraph 7.8(a), except that such Participant does not have at
least ten (10) years of vesting Service when he or she separates from Service,
shall have his or her benefits distributed in accordance with all of the
following requirements if benefits would have been payable in the form of a
Straight Life Annuity.

                                       43
<Page>

         (a)     Automatic Joint and Survivor Annuity. If benefits in the form
                 of a Straight Life Annuity become payable to a married
                 Participant who:

                 (1)    begins to receive payments under the Plan on or after
                        Normal Retirement Age; or

                 (2)    dies on or after Normal Retirement Age while still
                        working for the Employer; or

                 (3)    begins to receive payments on or after the Qualified
                        Early Retirement Age; or

                 (4)    separates from Service on or after attaining Normal
                        Retirement (or the 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 will be received under this Plan in the form
                 of a Qualified Joint and Survivor Annuity, unless the
                 Participant has elected otherwise during the Election Period.
                 The Election Period must begin at least six (6) months before
                 the Participant attains Qualified Early Retirement Age and end
                 not more than ninety (90) days before the commencement of
                 benefits. Any election hereunder will be in writing and may be
                 changed by the Participant at any time.

         (b)     Election of Early Survivor Annuity. A Participant who is
                 employed after attaining the Qualified Early Retirement Age
                 will be given the opportunity to elect, during the Election
                 Period, to have a survivor annuity payable on death. If the
                 Participant elects the 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 Participant had retired on the day before his or
                 her death. Any election under this provision will be in writing
                 and may be changed by the Participant at any time. The Election
                 Period begins on the later of:

                 (1)    the 90th day before the Participant attains the
                        Qualified Early Retirement Age, or

                 (2)    the date on which participation begins,

                 and ends on the date the Participant terminates employment.

7.10     ANNUITY CONTRACTS
Any annuity contract distributed under this Plan must be nontransferable. The
terms of any annuity contract purchased and distributed by the Plan to a
Participant or Spouse shall comply with the requirements of this Plan.

                                       44
<Page>

                                  ARTICLE VIII

                                     VESTING

8.1      EMPLOYER PAID BENEFITS
A Participant shall acquire a vested and nonforfeitable interest in his or her
Accrued Benefit attributable to Employer contributions in accordance with the
table selected in Section IX(B) of the Adoption Agreement, provided that if a
Participant is not already fully vested, he or she shall become so upon
attaining Normal Retirement Age, attaining Early Retirement Age if such age is
specified in Section X(A) of the Adoption Agreement, on retirement due to
Disability if Disability benefits are provided for in Section X(B) of the
Adoption Agreement, or on termination of the Plan.

8.2      COMPUTATION PERIOD
The computation period for purposes of determining Years of Service and Breaks
in Service for purposes of computing a Participant's nonforfeitable right to his
or her Accrued Benefit derived from Employer contributions shall be determined
by the Employer in Section IX(A) of the Adoption Agreement. In the event a
former Participant with no vested interest in his or her Accrued Benefit from
Employer contributions requalifies for participation in the Plan after incurring
a Break in Service, such Participant shall be credited for vesting with all
pre-break and post-break Service.

8.3      REQUALIFICATION AFTER A BREAK IN SERVICE
If a former Participant becomes qualified for membership hereunder after a Break
in Service, such Participant shall receive full credit for each year of prior
Service in determining such Participant's total Years of Service for purposes of
vesting and benefit accruals. However, no Participant shall be entitled to
receive a benefit by application of this paragraph which would exceed the
benefit such Participant would have received had employment been continuous.

8.4      CALCULATING VESTED INTEREST
A Participant's vested and nonforfeitable benefit shall be calculated by
multiplying his or her Accrued Benefit attributable to Employer contributions
determined as of his or her termination date by the decimal equivalent of the
vested percentage determined as of the same date.

8.5      COMMENCEMENT OF BENEFITS
The vested and nonforfeitable benefit payable to a terminated Participant shall
commence to be paid on the earlier of the date on which the Participant attains
his or her Early Retirement Date (provided that such Participant has completed
the Service requirement for Early Retirement as of his or her termination date)
or on his or her Normal Retirement Age. If such benefit is payable on Early
Retirement, such benefit shall be the Actuarial Equivalent of the benefit
payable at Normal Retirement Age. Notwithstanding the foregoing, the Employer
may as part of its established administrative policies, in accordance with
paragraph 5.7 and Section XVII of the Adoption Agreement, pay such Participant's
Vested Accrued Benefit in a lump sum provided that the Present Value of such
benefit is less than $5,000. The Employer may also as provided in paragraphs 5.7
and 6.5 and Section XVII of the Adoption Agreement pay out amounts in excess of
$5,000, provided the Participant so requests and the Spouse, if any, consents.
If a terminated Participant who has received a lump sum payment under this
paragraph is re-employed and qualifies for participation in the Plan, the
Employer shall disregard the Participant's prior Service for purposes of future
benefit accruals unless the Participant has repaid the distribution in
accordance with the provisions of paragraph 5.7. The prior Service will be
considered for purposes of vesting with respect to future benefit accruals,
regardless of whether there has been a repayment.

8.6      FORFEITURES
Any Accrued Benefit of a Participant who has separated from Service to which he
or she is not entitled under the foregoing provisions, shall be forfeited. Such
forfeiture shall take place in the Plan Year which follows the date the
Participant is paid out, or if earlier when the Participant has incurred five
(5) consecutive one (1) year Breaks in Service. Any forfeiture of benefits shall
be used to reduce the Employer's contribution.

8.7      UNCLAIMED BENEFITS
In the event that Participants or beneficiaries cannot be located, the following
actions will be taken:

         (a)     The Plan Administrator shall notify Participants or
                 beneficiaries by certified or registered mail to his or her
                 last known address of record with the Employer when their
                 benefits become distributable. If a Participant does not
                 respond to the notice within ninety (90) days of the date of
                 the notice, the Plan Administrator may take reasonable steps to
                 locate the Participant including, but not limited to,
                 requesting assistance from the Employer, Employees, Social
                 Security Administration, the Pension Benefit Guaranty
                 Corporation, and/or the Internal Revenue Service.

                                       45
<Page>

         (b)     If the Participant cannot be located after a period of twelve
                 (12) months, or such other period determined in a uniform and
                 nondiscriminatory manner by the Plan Administrator, the Plan
                 Administrator shall treat the benefit as a forfeiture pursuant
                 to paragraph 8.6.

         (c)     If a Participant or Beneficiary later makes a claim for such
                 benefit, the Plan Administrator shall validate such claim and
                 provide the Participant or beneficiary with all notices and
                 other information necessary for the Participant or beneficiary
                 to perfect the claim. If the Plan Administrator validates the
                 claim for benefits, the Participant's account balance shall be
                 restored to the benefit amount treated as forfeiture. The funds
                 necessary to restore the Participant's account will first be
                 taken from amounts eligible for reallocation or other
                 disposition as forfeitures with respect to the Plan Year. If
                 such funds do not exist or if such funds are insufficient, the
                 Employer will make a contribution prior to the date on which
                 the benefit is payable to restore such Participant's account.
                 Such benefit shall be paid or commence to be paid in the same
                 manner as if the benefit was eligible for distribution on the
                 date the claim for benefit is validated.

         (d)     The Plan Administrator shall follow the same procedure in
                 locating and subsequently treating as a forfeiture the benefit
                 of a Participant whose benefit has been properly paid under
                 Plan terms but where the Participant or Beneficiary has not
                 negotiated the benefit check(s).

         (e)     The Plan Administrator may use any reasonable procedure to
                 dispose of distributable Plan assets including but not limited
                 to any of the following: (i) establishing an IRA in the name of
                 the Participant or Beneficiary with any institution, (ii)
                 purchasing an annuity contract in the name of the Participant
                 or Beneficiary with the assets attributable to them in the
                 Trust, or (iii) establishing a bank account for and in the name
                 of the Participant or Beneficiary. This provision will only be
                 operative when the Plan is terminated.

         (f)     Notwithstanding the foregoing, the Plan Administrator in his
                 discretion may establish alternative procedures for locating
                 and administering the benefits of missing Plan Participants.

8.8      AMENDMENT OF VESTING SCHEDULE
No amendment of the vesting schedule in the Adoption Agreement shall directly or
indirectly deprive a Participant of his or her nonforfeitable rights to benefits
accrued to the date of the amendment. Further, if the vesting schedule of the
Plan is amended, or the Plan is amended in any way that directly or indirectly
affects the computation of any Participant's nonforfeitable benefit, (including
a change to or from a Top-Heavy vesting schedule), each Participant with at
least three (3) Years of Service with the Employer may elect, within a
reasonable period after the adoption of the amendment, to have his or her
nonforfeitable benefit computed under the Plan without regard to such amendment.
For Participants who do not have at least one (1) Hour of Service in any Plan
Year beginning after 1988, the preceding sentence shall be applied by
substituting "five (5) Years of Service" for "three (3) Years of Service" where
such language appears. The period during which the election may be made shall
commence with the date the amendment is adopted and shall end on the later of:

         (a)     sixty (60) days after the amendment is adopted;

         (b)     sixty (60) days after the amendment becomes effective; or

         (c)     sixty (60) days after the Participant is issued written notice
                 of the amendment by the Employer or the Trustee.

8.9      AMENDMENTS AFFECTING VESTED AND/OR ACCRUED BENEFITS
No amendment to the Plan (including a change in the actuarial basis for
determining optional or Early Retirement benefits) shall be effective to the
extent that it has the effect of decreasing a Participant's Accrued Benefit.
Notwithstanding the preceding sentence, a Participant's Accrued Benefit 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 (a) eliminating or
reducing an Early Retirement benefit or a retirement-type subsidy, or (b)
eliminating an optional form of benefit, with respect to benefits attributable
to Service before the amendment, shall be treated as reducing Accrued Benefits.
In the case of a retirement-type subsidy, the preceding sentence shall apply
only with respect to a Participant who satisfies (either before or after the
amendment) the pre-amendment conditions for the subsidy. In general, a
retirement-type subsidy is a subsidy that continues after retirement, but does
not include a qualified disability benefit, a medical benefit, a social security
supplement, or a death benefit (including life insurance). Furthermore, if the
vesting schedule of a Plan is amended, in the case of an Employee who is a
Participant 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 Employer-

                                       46
<Page>

derived Accrued Benefit will not be less than the percentage computed under the
Plan without regard to such amendment.

8.10     SERVICE WITH CONTROLLED GROUPS
All Years of Service with other members of a controlled group of corporations
[as defined in Code Section 414(b)], trades or businesses under common control
[as defined in Code Section 414(c)], or members of an affiliated service group
[as defined in Code Section 414(m)] shall be considered for purposes of
determining a Participant's nonforfeitable benefit.

8.11     COMPLIANCE WITH UNIFORMED SERVICE EMPLOYMENT AND REEMPLOYMENT RIGHTS
ACT OF 1994
Notwithstanding any provision of this Plan to the contrary, Years of vesting
Service will be credited to Participants with respect to periods of qualified
military service as provided in Code Section 414(u).

                                       47
<Page>

                                   ARTICLE IX

                             LIMITATIONS ON BENEFITS

9.1      PARTICIPATION IN THIS PLAN
This Article applies regardless of whether any Participant is or has ever been a
participant in another qualified plan maintained by the adopting Employer. For
Limitation Years beginning before January 1, 2000, if any Participant is or has
ever been a participant in another qualified plan maintained by the Employer or
a Welfare Benefit Fund, as defined in paragraph 1.104, under which amounts
attributable to post-retirement medical benefits are allocated to separate
accounts of Key Employees, or an individual medical account as defined at Code
Section 415(l)(2), or a Simplified Employee Pension Plan which provides an
Annual Addition as defined in paragraph 1.5, paragraph 9.2 is also applicable to
that Participant's benefits.

         (a)     The Annual Benefit otherwise payable to a Participant at any
                 time will not exceed the Maximum Permissible Amount as defined
                 at paragraph 1.54. The limitations of this paragraph may be
                 applied to the Participant's Projected Benefit, Accrued Benefit
                 or the actual benefit payable after converting to the desired
                 optional form of benefit. If the benefit the Participant would
                 otherwise accrue in a Limitation Year would produce an Annual
                 Benefit in excess of the Maximum Permissible Amount, the
                 benefit must be limited (or the rate of accrual reduced) so
                 that the Annual Benefit will equal the Maximum Permissible
                 Amount.

         (b)     If a Participant makes Voluntary Contributions, or mandatory
                 employee contributions as defined Code Section 411(c)(2)(C),
                 under the terms of this Plan, the amount of such contributions
                 is treated as an Annual Addition to a qualified Defined
                 Contribution Plan, for purposes of paragraphs 9.1(a) and 9.2(b)
                 of this Article.

9.2      PARTICIPATION IN THIS PLAN AND ANOTHER EMPLOYER PLAN
For Limitation Years beginning before January 1, 2000, this paragraph applies if
any Participant is covered, or has ever been covered, by another plan maintained
by the Employer including a qualified plan or a Welfare Benefit Fund as defined
in paragraph 1.104, under which amounts attributable to post-retirement medical
benefits are allocated to separate accounts of Key Employees, an individual
medical account as defined in Code Section 415(l)(2), or a Simplified Employee
Pension Plan which provides an Annual Addition as defined in paragraph 1.5.

         (a)     If a Participant is or has ever been covered under more than
                 one Defined Benefit Plan maintained by the Employer, the sum of
                 the Participant's Annual Benefits from all such plans may not
                 exceed the Maximum Permissible Amount. Unless specified
                 otherwise in the Adoption Agreement, it is assumed that this
                 Plan is the only Plan accruing benefits on behalf of any
                 Participant and that any reductions in accruals to satisfy Code
                 Section 415(b) will be made to this Plan. Alternatively, the
                 Employer will choose in Section VIII of the Adoption Agreement
                 the method by which the combined plans will meet this
                 limitation.

         (b)     For Limitation Years beginning before January 1, 2000, if the
                 Employer maintains or at any time maintained one or more
                 qualified Defined Contribution Plans covering any Participant
                 in this Plan, a Welfare Benefit Fund as defined in paragraph
                 1.104, under which amounts attributable to post-retirement
                 medical benefits are allocated to separate accounts of Key
                 Employees, an individual medical account plan as defined in
                 Code Section 415(l)(2), or a Simplified Employee Pension Plan
                 the sum of the Participant's Defined Contribution Fraction and
                 Defined Benefit Fraction will not exceed 1.0 in any Limitation
                 Year, and the Annual Benefit otherwise payable to the
                 Participant under this Plan will be limited in accordance with
                 Section VIII of the Adoption Agreement.

         Unless, a different group of Employees is elected in the Adoption
                 Agreement, benefit increases resulting from the repeal of Code
                 Section 415(e) will be provided to all current and former
                 Participants [with benefits limited by Code Section 415(e)] who
                 have an Accrued benefit under the Plan immediately before the
                 first day of the first Limitation Year beginning in 2000.

         (c)     In the case of an individual who was a Participant in one or
                 more Defined Benefit Plans of the Employer as of the first day
                 of the first Limitation Year beginning after December 31, 1986,
                 the application of the limitations of this Article shall not
                 cause the Maximum Permissible Amount for such individual under
                 all such Defined Benefit Plans to be less than the individual's
                 TRA '86 Accrued

                                       48
<Page>

                 Benefit. The preceding sentence applies only if all such
                 Defined Benefit Plans meet the requirements of Code Section 415
                 for all Limitation Years beginning before January 1, 1987.

         (d)     In the case of an individual who was a Participant in one or
                 more Defined Benefit Plans of the Employer as of the first day
                 of the first Limitation Year beginning after December 31, 1994,
                 the application of the limitations of this Article shall not
                 cause the Maximum Permissible Amount for such individual under
                 all such Defined Benefit Plans to be less than the individual's
                 Retirement Protection Act of 1994 (RPA '94) Old Law Benefit.
                 The preceding sentence applies only if such Defined Benefit
                 Plans met the requirements of Code Section 415 on December 7,
                 1994.

9.3      LIMITATIONS ON BENEFITS
In any Plan Year in which the Top-Heavy Ratio exceeds 90% (i.e., the Plan
becomes Super Top-Heavy), the denominators of the Defined Benefit Fraction (as
defined in paragraph 1.20) and Defined Contribution Fraction (as defined in
paragraph 1.22) shall be computed using 100% of the dollar limitation instead of
125%. In this case, additional Top-Heavy minimum benefits may not be provided.

                                       49
<Page>

                                    ARTICLE X

                                 ADMINISTRATION

10.1     PLAN ADMINISTRATOR
Unless otherwise provided in a separate Trust agreement, the Plan shall be
administered by the Plan Administrator who shall have the authority to enforce
the Plan on behalf of any persons having or claiming any interest under the Plan
and who shall be responsible for the operation of the Plan in accordance with
its terms. The Plan Administrator shall be the "named fiduciary" for purposes of
ERISA Section 402(a)(2) with the sole authority to control and manage the
operation and administration of the Plan, and will be responsible for complying
with the reporting and disclosure requirements of Part 1 of Subtitle B of Title
I of ERISA and agent for service of legal process with respect to the Plan. The
Plan Administrator shall determine by rules of uniform application all questions
arising out of the administration, interpretation and application of the Plan
which determination(s) shall be conclusive and binding on all parties. The
Employer will serve as Plan Administrator unless an individual or other entity
(excluding the Trustee or Custodian, unless they are the Employer sponsoring the
Plan) is named to serve in such capacity. The Plan Administrator may appoint or
allocate the duties of the Plan Administrator among several individuals or
entities. The Plan Administrator's duties shall include:

         (a)     appointing the Plan's attorney, accountant, Service Provider,
                 actuary, Trustee, Custodian, investment manager, or any other
                 party needed to administer the Plan;

         (b)     directing the appropriate party with respect to payments from
                 the Trust;

         (c)     communicating with Employees regarding their participation and
                 benefits under the Plan, including the administration of all
                 claims procedures;

         (d)     maintaining all necessary records for the administration of the
                 Plan, antidiscrimination testing, and filing any returns and
                 reports with the Internal Revenue Service, Department of Labor,
                 or any other governmental agency;

         (e)     reviewing and approving any financial reports, investment
                 reviews, or other reports prepared by any party appointed by
                 the Employer under paragraph (a);

         (f)     establishing a funding policy and investment objectives
                 consistent with the purposes of the Plan and ERISA;

         (g)     construing and resolving any question of Plan interpretation
                 and questions of fact. The Plan Administrator's interpretation
                 of Plan provisions and resolution of questions of facts
                 including eligibility and amount of benefits under the Plan is
                 final and unless it can be shown to be arbitrary and
                 capricious, will not be subject to "de novo" review;

         (h)     monitoring the activities of the Trustee and the performance
                 of, and making changes when necessary to, the portfolio of the
                 Plan;

         (i)     obtaining a legal determination of the qualified status of all
                 domestic relations orders and complying with the requirements
                 of the law with regard thereto;

         (j)     administering the loan program including ensuring that any and
                 all loans made by the Plan are in compliance with the
                 requirements of the Internal Revenue Code and the Regulations
                 issued thereunder, and the Regulations issued by the Department
                 of Labor;

         (k)     determining from the records of the Employer, the Compensation,
                 Service, records, status, and the other facts regarding
                 Participants and Employees;

         (l)     to the extent provided in the Adoption Agreement, directing the
                 Trustee or Custodian with respect to the investments, in the
                 Plan Administrator's capacity as named fiduciary; and
         (m)     the right to employ others, including legal counsel who may,
                 but need not, be counsel to the Employer, to render advice
                 regarding any questions which may arise with respect to its
                 rights, duties and responsibilities under the Plan, and may
                 rely upon the opinions or certificates of any such person.

                                       50
<Page>

10.2     PERSONS SERVING AS PLAN ADMINISTRATOR
Unless otherwise provided in a separate Trust agreement, if the Employer is no
longer in existence, and the Plan or the Employer does not specify the person to
take an action or otherwise serve in the place of the Employer in connection
with the operation of the Plan, the Plan Administrator shall so act or serve,
but if there is no person serving as Plan Administrator, then a successor shall
be designated in writing by a majority of Participants whose accounts under the
Plan have not yet been fully distributed at such time. A majority of the legally
competent Beneficiaries of a deceased Participant then entitled to receive
benefits may exercise the deceased Participant's rights to participate in that
designation and shall be considered for that purpose to be one Participant, in
the Participant's place.

10.3     ACTION BY EMPLOYER
Action by the Employer under the Plan shall be carried out by the sole
proprietor, if the Employer is a sole proprietorship, by a general partner of
the Employer, if the Employer is a partnership, or by the board of directors or
a duly authorized officer of the Employer, if the Employer is a corporation. If
the Employer is no longer in existence, and the Plan does not specify the person
to take an action, or otherwise serve in the place of the Employer, in
connection with the operation of the Plan, the Plan Administrator shall so act
or serve, but if there is no person serving as Plan Administrator, such action
shall be taken by a person selected following the approach referred to in
paragraph 10.2. The Trustee/Custodian shall have, and assume, no responsibility
for inquiring into the authority of any person purporting to act on behalf of an
Employer.

10.4     RESPONSIBILITIES OF THE PARTIES
Unless otherwise provided in a separate Trust agreement:

         (a)     The Employer and the Plan Administrator shall cooperate with
                 each other in all respects, including the provision to each
                 other of records and other information relating to the Plan, as
                 may be necessary or appropriate for the proper operation of the
                 Plan or as may be required under the Code or ERISA.

         (b)     The Plan Administrator may delegate in writing all or any part
                 of the Plan Administrator's responsibilities under the Plan to
                 agents or others by written agreement communicated to the
                 delegate and to the Employer or, if the Employer is no longer
                 in existence, to such person or persons selected following the
                 approach in paragraph 10.2 and, in the same manner, may revoke
                 any such delegation of responsibility. Any action of a delegate
                 in the exercise of such delegated responsibilities shall have
                 the same force and effect for all purposes as if such action
                 had been taken by the Plan Administrator. The delegate shall
                 have the right, in such person's sole discretion, by written
                 instrument delivered to the Plan Administrator, to reject and
                 refuse to exercise any such delegated authority. The
                 Trustee/Custodian need not act on instructions of such a
                 delegate despite any knowledge of such delegation, but may
                 require the Plan Administrator to give the Trustee/Custodian
                 all instructions necessary under the Plan.

10.5     ALLOCATION OF INVESTMENT RESPONSIBILITY
Unless otherwise provided in a separate Trust agreement, responsibility with
respect to the investment of the Trust shall as elected in the Adoption
Agreement. The amounts allocated to Participants' accounts shall be invested by
the Trustee or Custodian pursuant to the elections in the Adoption Agreement,
Articles X and XI as applicable, and in accordance with investment directions
from authorized parties as provided hereunder.

10.6     APPOINTMENT OF INVESTMENT MANAGER
Unless otherwise provided in a separate Trust agreement, the appointment of an
investment manager shall be made in accordance with this Article. If an
investment manager is appointed, such entity or individual must be registered as
an investment manager under the Investment Advisors Act of 1940 or under
applicable state law, meet the requirements of ERISA Section 3(38) or be a bank
as defined in said Act or an insurance company qualified under the laws of more
than one state to perform investment management services. An investment manager
shall acknowledge in writing its appointment and fiduciary status hereunder and
shall agree to comply with all applicable provisions of this document. The
investment manager shall have the investment powers granted the Trustee in
paragraph 11.8 except to the extent the investment manager's powers are limited
by the investment management agreement. A copy of the investment management
agreement (and any modifications or termination thereof) must be provided to the
Trustee or Custodian. Written notice of each appointment of an investment
manager shall be given to the Trustee or Custodian in advance of the effective
date of the appointment. Such notice or agreement shall specify what portion of
the Trust Fund will be subject to the investment manager's discretion.

10.7     PARTICIPANT LOANS

                                       51
<Page>

Unless otherwise provided in a separate Trust agreement, if permitted by the
Employer in the Adoption Agreement, a Plan Participant and Beneficiaries who are
parties-in-interest as defined in ERISA Section 3(14) may make application to
the Plan Administrator requesting a loan from the Plan. The Plan Administrator
shall have the sole right to approve or deny a Participant's application
provided that loans shall be made available to all Participants on a reasonably
equivalent basis. Loans shall not be made available to Highly Compensated
Employees in an amount greater than the amount made available to other
Participants. Any loan granted under the Plan shall be made in accordance with
the terms of a written loan policy adopted by the Employer which is hereby
incorporated by reference and made a part of this Basic Plan Document #02. The
loan policy may be amended in writing from time to time without the necessity of
amending this paragraph and shall be subject to the following rules to the
extent such rules are not inconsistent with such loan policy and do not violate
the provisions of Code Sections 72(p) and 4975.

         (a)     No loan, when aggregated with any outstanding loan(s) to the
                 Participant, shall exceed the lesser of (i) $50,000 reduced by
                 the excess, if any, of the Participant's highest outstanding
                 balance of all loans on any day during the one (1) year period
                 ending on the day before the loan is made, over the outstanding
                 balance of loans from the Plan on the date the Participant's
                 loan is made or (ii) one-half of the Present Value of the
                 Participant's Vested Accrued Benefit consisting of
                 contributions as specified in the loan policy. An election may
                 be made in the loan policy, that if the Participant's Vested
                 Accrued Benefit is $20,000 or less, the maximum loan shall not
                 exceed the lesser of $10,000 or 100% of the Participant's
                 Vested Accrued Benefit. For the purpose of the above
                 limitation, all loans from all plans of the Employer and other
                 members of a group of employers described in Code Sections
                 414(b), 414(c), and 414(m) are aggregated. An assignment or
                 pledge of any portion of the Participant's interest in the Plan
                 and a loan, pledge, or assignment with respect to any insurance
                 contract purchased under the Plan, will be treated as a loan
                 under this paragraph.

         (b)     All applications must be in accordance with procedures adopted
                 by the Plan Administrator.

         (c)     Any loan shall bear interest at a rate reasonable at the time
                 of application, considering the purpose of the loan and the
                 rate being charged by representative commercial banks in the
                 local area for a similar loan unless the Plan Administrator
                 sets forth a different method for determining loan interest
                 rates in its written loan procedures. The loan agreement shall
                 also provide that the payment of principal and interest be
                 amortized in level payments not less frequently than quarterly.

         (d)     The term of such loan shall not exceed a period of five (5)
                 years except in the case of a loan for the purpose of acquiring
                 any house, apartment, condominium, or mobile home that is used
                 or is to be used within a reasonable time as the principal
                 residence of the Participant. The Plan Administrator in
                 accordance with the Plan's loan policy shall determine the term
                 of such loan.

         (e)     The principal and interest paid by a Participant on his or her
                 loan shall be credited to the Plan in the same manner as for
                 any other Plan investment. Unless otherwise provided in the
                 loan policy, loans will be treated as segregated investments of
                 the individual Participant on whose behalf the loan was made.
                 This provision is not available if its election will result in
                 discrimination in the operation of the Plan.

         (f)     If the Plan Administrator approves a Participant's loan
                 request, it shall be evidenced by a note, loan agreement, and
                 assignment of up to 50% of his or her interest in the Trust as
                 collateral for the loan. The Participant must obtain the
                 consent of his or her Spouse, if any, within the ninety (90)
                 day period before the time his or her accrued benefit is used
                 as security for the loan. A new consent is required if the
                 accrued benefit is used for any renegotiation, extension,
                 renewal or other revision of the loan, including an increase in
                 the loan amount. The consent must be written, must acknowledge
                 the effect of the loan, and must be witnessed by a Plan
                 representative or notary public. Such consent shall
                 subsequently be binding with respect to the consenting Spouse
                 or any subsequent Spouse.

         (g)     If a valid Spousal consent has been obtained in accordance with
                 (f), then, notwithstanding any other provision of this Plan,
                 the portion of the Participant's Vested Accrued Benefit used as
                 a security interest held by the Plan by reason of a loan
                 outstanding to the Participant shall be taken into account for
                 purposes of determining the amount of the accrued benefit
                 payable at the time of death or distribution, but only if the
                 reduction is used as repayment of the loan. If less than 100%
                 of the Participant's Vested Accrued Benefit (determined without
                 regard to the preceding sentence) is payable to the surviving
                 Spouse, then the accrued benefit shall be adjusted by first
                 reducing the Vested

                                       52
<Page>

                 Accrued Benefit by the amount of the security used as repayment
                 of the loan, and then determining the benefit payable to the
                 surviving Spouse.

         (h)     Any loan made hereunder shall be subject to the provisions of a
                 loan agreement, promissory note, security agreement, payroll
                 withholding authorization and, if applicable, financial
                 disclosure. Such documentation may contain additional loan
                 terms and conditions not specifically itemized in this section
                 provided that such terms and conditions do not conflict with
                 this section. Such additional terms and conditions may include,
                 but are not limited to, procedures regarding default, a grace
                 period for missed payments, and acceleration of a loan's
                 maturity date on specific events such as termination of
                 employment.

         (i)     No loans will be made to Owner-Employees or Shareholder
                 Employees.

         (j)     Liquidation of a Participant's assets for the purpose of the
                 loan will be allocated on a pro-rata basis across all the
                 investment alternatives in a Participant's account, unless
                 otherwise specified by the Participant, Plan Administrator, or
                 the Plan's loan policy.

         (k)     If a request for a loan is approved by the Plan Administrator,
                 funds shall be withdrawn from the recordkeeping subaccounts
                 specified by the Participant or in the absence of such a
                 specification, from the recordkeeping subaccounts in the order
                 specified in the loan policy.

         (l)     If a Plan permits loans to Participants, the Trustee/Custodian
                 may appoint the Employer as its agent, and if the Employer
                 accepts such appointment, agree to hold all notes and other
                 evidence of any loans made to Participants. If provided in the
                 loan policy, the Plan Administrator may also require additional
                 collateral in order to adequately secure the loan. The Employer
                 shall hold such notes and evidence under such conditions of
                 safekeeping as is prudent and as required by ERISA. The
                 Trustee/Custodian may account for all loans in the aggregate so
                 that all Participant loans will be shown collectively as a
                 single asset of the Plan.

         (m)     Unless otherwise elected in the Adoption Agreement, loan
                 payments will be suspended under this Plan as permitted under
                 Code Section 414(u).

10.8     INSURANCE POLICIES
If permitted by the Employer in the Adoption Agreement, the Employer may direct
the Trustee to purchase life insurance policies for Participants under the Plan.
Any insurance policies so purchased shall be held subject to the following
rules:

         (a)     The face amount of any policy purchased hereunder shall be
                 determined by the Employer on a uniform basis for all
                 Participants but shall not exceed 100 times the projected Basic
                 Normal Retirement Benefit expressed as a monthly amount.
                 Alternatively, if insurance is purchased based on the
                 Theoretical ILP Reserve, the amount of insurance purchased may
                 not exceed sixty-six percent (66%) of the Theoretical
                 Contribution for whole life and thirty-three percent (33%) for
                 term and/or universal life. Additional policies shall be
                 purchased as of the first day of any Plan Year with respect to
                 benefit increases in order to maintain the proper ratio between
                 the death benefit and the Basic Normal Retirement Benefit.
                 However, no new policy shall be issued unless the Basic Normal
                 Retirement Benefit expressed as a monthly amount increases by
                 $10 or more.

         (b)     The Trustee shall be applicant and owner of any policies issued
                 hereunder.

         (c)     All policies or contracts purchased hereunder shall be endorsed
                 as nontransferable, and must provide that proceeds will be
                 payable to the Trustee; however, the Trustee shall be required
                 to pay over the appropriate portion of the proceeds of the
                 contracts to the Participant's Designated Beneficiary in
                 accordance with the distribution provisions of this Plan.

         (d)     Each Participant shall be entitled to designate a beneficiary
                 under the terms of any contract issued; however, such
                 designation will be given to the Trustee which must be the
                 named beneficiary on any policy. Such designation shall remain
                 in force until revoked by the Participant by filing a new
                 beneficiary form with the Trustee. A Participant's Spouse will
                 be the Designated Beneficiary of the proceeds in all
                 circumstances unless a Qualified Election has been made in
                 accordance with paragraph

                                       53
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                 7.4. On death, the beneficiary of a deceased Participant shall
                 receive the benefit provided in Section X of the Adoption
                 Agreement.

         (e)     The beneficiary of a Participant who is uninsurable shall be
                 entitled to receive the Actuarial Equivalent of the
                 Participant's Accrued Benefit in the event of the Participant's
                 death.

         (f)     Any payments by the insurer on account of credits, such as
                 dividends, experience rating credits, or surrender or
                 cancellation credits, shall be applied within the taxable year
                 of the Employer in which received or within the next succeeding
                 taxable year toward the next premiums due before any further
                 Employer contributions are so applied.

         (g)     If Employer contributions are inadequate to pay all premiums on
                 insurance policies, the Trustee may, at the direction of the
                 Employer, utilize other amounts remaining in the Fund to pay
                 the premiums, allow the policies to lapse, reduce the policies
                 to a level at which they may be maintained, or borrow against
                 the policies on a prorated basis, provided that the borrowing
                 does not discriminate in favor of the policies on the lives of
                 officers, shareholders, and Highly Compensated Employees.

         (h)     On retirement or termination of employment of a Participant, or
                 upon the elimination of the insurance provisions stated in this
                 paragraph, the Employer shall direct the Trustee to cash
                 surrender the Participant's policy and credit the proceeds to
                 the Fund. However, before so doing, the Trustee shall first
                 offer to transfer ownership of the policy to the Participant in
                 exchange for payment by the Participant of the cash value of
                 the policy at the time of transfer. Such payment shall be
                 credited to the Fund. All distributions resulting from the
                 application of this paragraph shall be subject to the Joint and
                 Survivor Annuity Requirements of Article VII.

         (i)     The Plan Administrator shall be solely responsible to see that
                 these insurance provisions are administered properly and that
                 if there is any conflict between the terms of this Plan and the
                 terms of any insurance contracts held hereunder, the Plan
                 provisions shall control.

10.9     DETERMINATION OF QUALIFIED DOMESTIC RELATIONS ORDER (QDRO OR ORDER)
Unless otherwise provided in a separate Trust agreement, a domestic relations
order shall specifically state all of the following in order to be deemed a
Qualified Domestic Relations Order ("QDRO"):

         (a)     The name and last known mailing address (if any) of the
                 Participant and of each alternate payee covered by the QDRO.
                 However, if the QDRO does not specify the current mailing
                 address of the alternate payee, but the Plan Administrator has
                 independent knowledge of that address, the QDRO will still be
                 valid.

         (b)     The dollar amount or percentage of the Participant's benefit to
                 be paid by the Plan to each alternate payee, or the manner in
                 which the amount or percentage will be determined.

         (c)     The number of payments or period for which the order applies.

         (d)     The specific Plan (by name) to which the domestic relations
                 order applies.

The domestic relations order shall not be deemed a QDRO if it requires the Plan
to provide:

         (e)     any type or form of benefit or any option not already provided
                 for in the Plan;

         (f)     increased benefits or benefits in excess of the Participant's
                 vested rights;

         (g)     payment of a benefit earlier than allowed by the Plan's
                 earliest retirement provisions; or

         (h)     payment of benefits to an alternate payee which are required to
                 be paid to another alternate payee under another QDRO.

Upon receipt of a domestic relations order ("Order") which may or may not be
"qualified", the Plan Administrator shall notify the Participant and any
alternate payee(s) named in the Order of such receipt, and forward either a copy
of this paragraph or other written QDRO policies and procedures. The Plan
Administrator shall establish written procedures to establish the qualified
status of a domestic relations order, which may include forwarding the Order to
the Plan's legal

                                       54
<Page>

counsel for an opinion as to whether or not the Order is in fact "qualified" as
defined in Code Section 414(p). Within a reasonable time after receipt of the
Order, not to exceed sixty (60) days, the Plan Administrator shall make a
determination as to its "qualified" status and the Participant and any alternate
payee(s) shall be promptly notified in writing of the determination.

If the "qualified" status of the Order is in question, there will be a delay in
any payout to any payee including the Participant, until the status is resolved.
In such event, the Plan Administrator shall segregate the amount that would have
been payable to the alternate payee(s) if the Order had been deemed a QDRO. If
the Order is not qualified or the status is not resolved (for example, it has
been sent back to the court for clarification or modification) within eighteen
(18) months beginning with the date the first payment would have to be made
under the Order, the Plan Administrator shall pay the segregated amounts plus
interest to the person(s) who would have been entitled to the benefits had there
been no Order. If a determination as to the qualified status of the Order is
made after the eighteen (18) month period described above, then the Order shall
only be applied on a prospective basis. If the Order is determined to be a QDRO,
the Participant and alternate payee(s) shall again be notified promptly after
such determination. Once an Order is deemed a QDRO, the Plan Administrator shall
pay to the alternate payee(s) all the amounts due under the QDRO, including
segregated amounts plus earnings, if any, which may have accrued during a
dispute as to the Order's qualification.

Unless specified otherwise in the Adoption Agreement or in a separate Trust
agreement, the QDRO retirement age with regard to the Participant against whom
the order is entered shall be the date the order is determined to be qualified.
These provisions will only allow distributions to the alternate payee(s) and not
the Participant.

10.10    RECEIPT AND RELEASE FOR PAYMENTS
Unless otherwise provided in a separate Trust agreement, any payment to any
Participant, his legal representative, Beneficiary, or to any guardian or
committee appointed for such Participant or Beneficiary in accordance with the
provisions of the Plan shall be in full satisfaction of all claims hereunder
against the Trustee, Employer or Plan Administrator each of whom may require
such Participant, legal representative, Beneficiary, guardian or committee as a
condition prior to such payment, to execute a receipt and release in such form
as shall be determined by the Trustee, Employer or Plan Administrator.

10.11    RESIGNATION AND REMOVAL
Unless otherwise provided in a separate Trust agreement, an individual serving
as Plan Administrator may resign by giving written notice to the Employer, or if
the Employer is no longer in existence, to the Trustee/Custodian, not less than
thirty (30) days before the effective date of the individual's resignation. The
Plan Administrator may be removed upon thirty (30) days prior written notice to
the Plan Administrator, with or without cause, by the Employer, or if the
Employer is no longer in existence, by a majority of the Participants and
Beneficiaries following the approach referred to in paragraph 10.2. A notice
period provided for in this paragraph 10.11 may be waived or reduced if
acceptable to the parties involved. The Employer, if in existence, shall be the
successor to the position involved, or the Employer may appoint a successor to a
person who has resigned or been removed as Plan Administrator, but if the
Employer is no longer in existence, the appointment shall be made by a majority
of the Participants and Beneficiaries following the approach referred to in
paragraph 10.2. When the Plan Administrator's resignation or removal becomes
effective, the Plan Administrator shall perform all acts necessary to transfer
all relevant records to its successor. A successor Plan Administrator shall have
all the rights and powers and all of the duties and obligations of the original
Plan Administrator but shall have no responsibility for acts or omissions before
the successor became Plan Administrator.

10.12    CLAIMS AND CLAIMS REVIEW PROCEDURE
Unless otherwise provided in a separate Trust agreement, if any Employee,
Participant, Beneficiary or any other person claims to be entitled to benefits
under the Plan, and the Plan Administrator denies that claim in whole or in
part, the Plan Administrator shall, in writing, within ninety (90) days notify
the claimant that his claim has been denied in whole or in part, setting forth
the specific reason or reasons for the denial, specific reference to pertinent
Plan provisions upon which the denial is based, a description of any additional
material or information which may be needed to clarify the claim, including an
explanation of why such information is necessary, and shall refer to the claims
review procedure as set forth in this paragraph 10.12. Within sixty (60) days
after the mailing or delivery by the Plan Administrator of such notice, the
claimant may request, by written notice to the Plan Administrator, a review by
the Employer of the decision denying the claim. The claimant may examine
documents pertinent to the review and may submit written issues and comments to
the Plan Administrator. If the claimant fails to request such a hearing within
such sixty (60) day period, it shall be conclusively determined for all purposes
of this Plan that the denial of such claim is correct. If the claimant requests
a review within the sixty (60) day period, the Plan Administrator shall
designate a time, which time shall be no less than ten (10) nor more than
forty-five (45) days from the date of receipt by the Plan Administrator of the
claimant's notice to the Plan Administrator, and a place for such hearing, and
shall promptly notify such claimant of such time and

                                       55
<Page>

place. Within forty-five (45) days after the conclusion of the hearing,
including any extensions of the date thereof mutually agreed to by the claimant
and the Plan Administrator, the Plan Administrator shall communicate to the
claimant the Plan Administrator's decision in writing, and if the Plan
Administrator confirms the denial, in whole or in part, the communication shall
set forth the specific reason or reasons for the decision and specific reference
to those Plan provisions upon which the decision is based.

10.13    BONDING
Every fiduciary, except for a bank, trust company or an insurance company,
unless otherwise exempted by ERISA and the Regulations issued thereunder shall
be bonded in an amount not less than ten percent (10%) of the amount of the
funds such fiduciary handles; provided however, that the minimum bond shall be
$1,000 and the maximum bond $500,000. The amount of funds handled shall be
determined at the beginning of each Plan Year by the amount of funds handled by
such person, group or class to be covered and their predecessors, if any, during
the preceding Plan Year, or if there is no preceding Plan Year, then by the
amount of the funds to be handled during the then current year. The bond shall
provide protection to the Plan against any loss by reason of acts of fraud or
dishonesty by the fiduciary either acting alone or in concert with others. The
surety shall be a corporate surety company [as the term is used in ERISA Section
412(a)(2)], and the bond shall be in a form approved by the Secretary of Labor.
Notwithstanding anything in the Plan to the contrary, the costs of such bonds
shall be an expense of and may, at the election of the Plan Administrator, be
paid from the Trust or by the Employer.

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<Page>

                                   ARTICLE XI

                                TRUST PROVISIONS

11.1     ESTABLISHMENT OF THE TRUST

         (a)     The Employer shall appoint within the Adoption Agreement who
                 may be the Sponsor (or an affiliate) of this Basic Plan
                 Document #02 or an individual(s), institution or other party,
                 to serve as Trustee or Custodian (if applicable) of the Plan.
                 The Employer shall also have the right, but is not required, to
                 appoint a Custodian in the Adoption Agreement to have custody
                 of the Plan's assets. The Employer may execute a separate trust
                 or custodial agreement outlining the Trustee's or Custodian's
                 duties and responsibilities which shall be incorporated by
                 reference and made part of this Basic Plan Document #02. No
                 such ancillary agreement may conflict with any provision(s) of
                 this document. Any provision which would jeopardize the
                 tax-qualified status of this Plan shall be null and void.
                 Unless otherwise elected in the Adoption Agreement, the Trust
                 and/or Custodial provisions of this Article XI and Article X,
                 as applicable, of the Basic Plan Document #02 together with any
                 such ancillary agreement shall be operative. If the Sponsor is
                 a bank, trust company or other financial organization, a person
                 or institution other than the Sponsor or its affiliate may not
                 serve as Trustee or Custodian of the Plan without the express
                 written consent of the Sponsor. If a financial organization is
                 the Sponsor, and is not named Trustee, the Sponsor may serve as
                 Custodian under the Plan as provided at paragraph 11.13 herein.
                 The Trustee shall invest the Trust Fund in any of the
                 investment alternatives as provided in paragraph 11.8. If a
                 Custodian is appointed, the Trust Fund shall be invested in
                 accordance with paragraph 11.14.

         (b)     The Employer establishes with the Trustee a Trust which shall
                 consist of all money and property received under Articles III
                 and IV of this document, increased by any income on or
                 increment in such value of assets and decreased by any
                 investment loss, expense, benefit payment, withdrawal or other
                 distribution by the Trustee in accordance with the provisions
                 of the Plan. The Trustee/Custodian shall hold the Trust fund
                 without distinction between principal and income. The Trust
                 fund will be held, invested, reinvested and administered by the
                 Trustee in accordance with this Article and any ancillary
                 documents as provided for in this Article.

11.2     CONTROL OF PLAN ASSETS
The assets of the Trust or evidence of ownership shall be held by the Trustee
and/or the Custodian under the terms of the Basic Plan Document #02. If the
assets represent amounts transferred from another trustee or custodian under a
former plan, the Trustee and/or Custodian named hereunder shall not be
responsible for any actions of the prior fiduciary including the propriety of
any investment decision made by the prior trustee/custodian under any prior
plan. Instead, the Employer shall be responsible for such actions.

11.3     DISCRETIONARY TRUSTEE
If the Employer elects in the Adoption Agreement, or otherwise appoints the
Trustee to act in the capacity of discretionary Trustee, the Trustee shall
invest the Trust in accordance with the Plan's investment policy statement and
the investment alternatives permitted at paragraph 11.8 herein. The Trustee will
have the discretion and authority to invest, manage and control those Plan
assets except those assets which are subject to the investment direction of a
Participant (if Participant direction is permitted), or an investment manager or
Named Investment Fiduciary, or other agent properly appointed by the Employer.
The exercise of any investment direction hereunder shall be consistent with the
investment policy of the Plan. The Trustee shall also perform custodial
functions described at paragraph 11.14 hereof for the Trust with respect to Plan
assets over which the Trustee has investment management responsibility. The
Trustee may also perform custodial functions for the Trust with respect to Plan
assets the Trustee does not manage, to the extent agreed to between the Trustee
and the Employer, if the Trustee is appointed Custodian for some or all of such
assets in accordance with the terms of the Plan. The Trustee may execute any
additional documents as required which shall be treated as an addendum to this
Basic Plan Document #02. No such agreement may conflict with any provision nor
shall any provision in such an agreement jeopardize the tax-qualified status of
the Plan. Any such provision shall be null and void. The Trustee's
administrative duties shall be limited to those agreed to between the parties.
The Employer or its designate shall be responsible for other administrative
duties required under the Plan or by applicable law.

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<Page>

11.4     NONDISCRETIONARY TRUSTEE
If the Employer elects in the Adoption Agreement or as otherwise agreed to in
writing, the Trustee may act in the capacity of a nondiscretionary Trustee. In
this capacity, the Trustee shall have no discretionary authority to invest,
manage or control Plan assets and is authorized solely to make and hold
investments only as directed pursuant to paragraph 10.5. The nondiscretionary
Trustee shall have the same rights, powers and duties as the discretionary
Trustee but exercises such authority in accordance with the direction of the
party which has the authority to manage and control the investment of Plan
assets. If directions are not provided to the Trustee, the Employer will provide
such necessary direction.

11.5     PROVISIONS RELATING TO INDIVIDUAL TRUSTEES

         (a)     Notwithstanding any other provisions of the Plan to the
                 contrary, the provisions of this paragraph shall apply if one
                 (1) or more individuals are named as Trustee(s) in the Adoption
                 Agreement and shall not apply to any institutional Trustee
                 named in the Adoption Agreement.

         (b)     If there shall be more than one individual acting in the
                 capacity of Trustee, they shall act by a majority of their
                 number, unless they unanimously decide that one (1) or more of
                 them may act on the matter or category of matters involved
                 without the approval of the others and they may authorize in
                 writing that one (1) or more of them shall act on their behalf
                 including but not limited to executing documents and
                 authorizing distributions on behalf of the Trustees.

         (c)     Any person may rely, without having to make further inquiry,
                 upon instructions appearing to be genuine instructions from any
                 individual serving as Trustee as being the will, intent and
                 action of all individuals so serving if no allocation of duties
                 has been made.

         (d)     The Trustee shall be paid such reasonable compensation for
                 services as shall from time to time be agreed upon in writing
                 by the Employer and the Trustee, provided that an individual
                 serving as Trustee who already receives full-time Compensation
                 from the Employer shall not receive compensation for serving as
                 such from the Plan.

11.6     INVESTMENT INSTRUCTIONS
Any investment directive shall be made in writing or such other form as agreed
to by the Employer, Trustee/Custodian and the investment manager. In the absence
of such directive, cash shall be automatically invested in such investment or
investments as the Employer or Named Investment Fiduciary shall select from the
investments made available for that purpose unless and until the person or
persons responsible for giving directions directs otherwise. Such automatic
investment shall be made at regular intervals and pursuant to procedures
established by the parties (which procedures may without limitation, provide for
more frequent intervals only if uninvested balances exceed a stated amount).
Absent a contrary direction in accordance with the preceding provisions of this
paragraph 11.6, such instructions regarding the delegation of investment
responsibility shall remain in force until revoked or amended in writing.
Neither the Trustee nor the Custodian shall be responsible for the propriety of
any directed investment made nor shall they be required to consult with or
advise the Employer regarding the investment quality of any directed investment
held hereunder. If the Employer fails to designate an investment manager, the
Trustee shall have full investment management authority as agreed upon in a duly
authorized and executed investment management agreement. If the Employer does
not issue investment directions with regard to specific assets held in the
Trust, the Trustee shall have authority to invest those assets in the Trust in
its sole discretion subject to paragraph 11.8. While the Employer may direct the
Trustee with respect to Plan investments, the Employer may not:

         (a)     borrow from the Plan or pledge any of the assets of the Plan as
                 security for a loan,

         (b)     buy property or assets from or sell property or assets to the
                 Plan,

         (c)     charge any fee for services rendered to the Plan, or

         (d)     receive any services from the Plan on a preferential basis.

11.7     FIDUCIARY STANDARDS
Subject to paragraphs 11.6 and 11.8 hereof, the Trustee, if discretionary, shall
invest and reinvest principal and income of the Trust in accordance with the
funding policy and investment objectives established by the Employer, provided
that:

         (a)     such investments are prudent under ERISA, as amended, and the
                 Regulations thereunder,

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         (b)     such investments are sufficiently diversified to minimize the
                 risk of large losses,

         (c)     such investments are made in accordance with the provisions of
                 this Plan and Trust document, and

         (d)     such investments are made with the care, skill, prudence and
                 diligence under the circumstances then prevailing that a
                 prudent man acting in a like capacity and familiar with such
                 matters would use in the conduct of an enterprise of a like
                 character with like aims.

11.8     POWERS OF THE TRUSTEE
The Trustee shall be responsible for the investment, administration and
safekeeping of assets held in the Trust Fund. The Trustee shall have the
following duties and responsibilities, in addition to powers given by law:

         (a)     receiving contributions under the terms of the Plan;

         (b)     implementing an investment program based on the Employer's
                 investment policy statement, funding policy, investment
                 objectives and ERISA, as amended;

         (c)     invest the Trust in any form of property, including common and
                 preferred stocks, exchange-traded covered put and call options,
                 bonds, money market instruments, mutual funds (including funds
                 for which the Sponsor, Trustee or its affiliates receive
                 compensation for providing investment advisory, custody,
                 transfer agency or other services), savings accounts, plan
                 loans, certificates of deposit, securities issued by the U.S.
                 government or by governmental agencies, insurance policies and
                 contracts, or in any other property, real or personal, having a
                 ready market, including securities issued by the Trustee and/or
                 affiliates of the Trustee as permitted by law. The Trustee may
                 invest in time deposits (including, if applicable, its own or
                 those of affiliates) which bear a reasonable interest rate. No
                 portion of any Qualified Voluntary Contribution, or the
                 earnings thereon, may be invested in life insurance contracts
                 or, as with any Participant-directed investment, in tangible
                 personal property characterized by the IRS as a collectible;

         (d)     invest any assets of the Trust in a group or collective trust
                 fund established to permit the pooling of funds of separate
                 pension and profit-sharing trusts, provided the Internal
                 Revenue Service has ruled such group or collective trust to be
                 qualified under Code Section 401(a) and exempt under Code
                 Section 501(a) (or the applicable corresponding provision of
                 any other Revenue Act) or to any other common, collective, or
                 commingled trust fund which has been or may hereafter be
                 established and maintained by the Trustee, affiliate(s) of the
                 Trustee, the Custodian or investment manager. Such commingling
                 of assets of the Trust with assets of other qualified trusts is
                 specifically authorized, and to the extent of the investment of
                 the Trust in such a group or collective trust, the terms of the
                 instrument establishing the group or collective trust shall be
                 a part hereof as though set forth herein. The name of the group
                 or collective trust fund shall be specified in an addendum to
                 the Adoption Agreement. The Employer expressly understands and
                 agrees that any such collective fund may provide for the
                 lending of its securities by the collective fund trustee and
                 that such collective fund's trustee will receive compensation
                 from such collective fund for the lending of securities that is
                 separate from any compensation of the Trustee hereunder, or any
                 compensation of the collective fund trustee for the management
                 of such collective fund;

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

         (f)     invest up to 100% of the Trust in the common stock, debt
                 obligations, or any other security issued by the Employer or by
                 an affiliate of the Employer within the limitations provided
                 under ERISA Sections 406, 407, and 408, as amended, and further
                 provided that such investment does not constitute a prohibited
                 transaction under Code Section 4975. Any such investment in
                 Employer securities shall only be made upon written direction
                 of the Employer who shall be solely responsible for the
                 propriety of such investment. Additional directives regarding
                 the purchase, sale, retention or valuing of such securities may
                 be addressed in an investment management or trust agreement,
                 which is incorporated by reference. If there are any conflicts
                 between this document and the above referenced agreements, this
                 document shall govern;

                                       59
<Page>

         (g)     hold cash uninvested and deposit the same with any banking or
                 savings institution, including its own banking department or
                 the banking department of an affiliate;

         (h)     utilize a general disbursement account, i.e., in the form of a
                 demand deposit account and/or time deposit account, for
                 distributions from the Trust, without incurring any liability
                 for payment of interest thereon, notwithstanding the Trustee's
                 receipt of income with respect to float involving the
                 disbursement account;

         (i)     hold contributions in an omnibus account, i.e., in the form of
                 a demand deposit and/or time deposit account, maintained by the
                 Trustee for up to three (3) business days (or such longer
                 period as may result due to circumstances beyond the Trustee's
                 control), without liability for interest thereon. (The Employer
                 acknowledges that any float earnings associated with the assets
                 held in such omnibus account are retained by the Trustee as
                 part of its compensation for performing services with respect
                 to the allocation of contributions to Participants' accounts);

         (j)     join in or oppose the reorganization, recapitalization,
                 consolidation, sale or merger of corporations or properties,
                 including those in which it or its affiliates are interested as
                 Trustee, upon such terms as it deems advisable;

         (k)     hold investments in nominee or bearer form;

         (l)     exercise all ownership rights including the voting of proxies
                 and the exercise of tender offers but only with respect to
                 assets over which the Trustee has investment management
                 responsibility;

         (m)     to hold, manage and control all property forming part of the
                 Trust Fund and to sell, convey, transfer, exchange and
                 otherwise dispose of the same from time to time;

         (n)     to apply for and procure from an insurance company as an
                 investment of the Trust such annuity, or other contracts on the
                 life of any Participant as the Plan Administrator shall deem
                 proper; to exercise, at any time or from time to time, whatever
                 rights and privileges may be granted under such annuity, or
                 other contracts; to collect, receive, and settle for the
                 proceeds of any such annuity, or other contracts as and when
                 entitled to do so under the provisions thereof;

         (o)     unless otherwise provided by a directive as described by
                 paragraph 11.6, the Employer will pass through shareholder
                 rights (including voting rights) on Employer securities to Plan
                 Participants. If no directive is provided, the Trustee shall
                 exercise any shareholder rights (including voting rights) with
                 respect to any securities held, but only in accordance with the
                 instructions of the person or persons responsible for the
                 investment of such securities subject to and as permitted by,
                 any applicable rules of the Securities and Exchange Commission
                 and any national securities exchange. Voting rights with
                 respect to shares of registered investment companies held in
                 the Trust shall be directed by the Named Investment Fiduciary
                 responsible for selection of such registered investment
                 companies as permissible investment alternatives. In the event
                 of any conflict with any other provision of this Article or
                 this Basic Plan Document #02, the provision of this paragraph
                 shall control. The Employer shall be responsible for preparing
                 and distributing all required prospectuses for Employer
                 securities and making such materials available to Plan
                 Participants;

         (p)     to retain and employ such attorneys, agents and servants as may
                 be necessary or desirable, in the opinion of the Trustee, in
                 the administration of the Plan, and to pay them such reasonable
                 compensation for their services as may be agreed upon as an
                 expense of administration of the Plan, including power to
                 employ and retain counsel upon any matter of doubt as to the
                 meaning or interpretation to be placed upon this Plan or any
                 provisions thereof with reference to any question arising in
                 the administration of the Plan or pertaining to the rights and
                 liabilities of the Trustee hereunder. The Trustee in any such
                 event, any act in reliance upon the advice, opinions, records,
                 statements and computations of any attorneys and agents and on
                 the records, statements and computations of any servants so
                 selected by it in good faith and shall be released and
                 exonerated of and from all liability to anyone in so doing
                 (except to the extent that liability is imposed under ERISA);

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         (q)     to institute, prosecute and maintain, or to defend, any
                 proceeding at law or in equity concerning the Plan or the
                 assets thereof or any claims thereto, or the interests of
                 Participants and Beneficiaries hereunder at the sole cost and
                 expense of the Plan or at the sole cost and expense of the
                 Participant that may be concerned therein or that may be
                 affected thereby, as, in its opinion, shall be fair and
                 equitable in each case, and to compromise, settle and adjust
                 all claims and liabilities asserted by or against the Plan or
                 asserted by or against it, or such terms as it, in each such
                 case, shall deem reasonable and proper. The Trustee shall be
                 under no duty or obligation to institute, prosecute, maintain
                 or defend any suit, action or other legal proceeding unless it
                 shall be indemnified to its satisfaction against all expenses
                 and liabilities (including without limitation, legal and other
                 professional fees) which it may sustain or anticipate by reason
                 thereof; and

         (r)     the Trustee is expressly authorized to the fullest extent
                 permitted by law to (1) retain the services of any
                 broker-dealer, registered investment advisor or other financial
                 services entity (including the Trustee and any of its
                 affiliates) and any future successors in interest thereto
                 collectively, for the purposes of this paragraph referred to as
                 the "Affiliated Entities"), to provide services to assist or
                 facilitate the purchase or sale of investments in the Trust,
                 (2) acquire as assets of the Trust shares of mutual funds to
                 which Affiliated Entities provide, for a fee, services in any
                 capacity and (3) acquire in the Trust any other services or
                 products of any kind or nature from the Affiliated Entities
                 regardless of whether the same or dissimilar services or
                 products are available from other institutions. The Trust may
                 pay directly or indirectly (through mutual funds fees and
                 charges for example) pay management fees, transaction fees and
                 other commissions to the Affiliated Entities for the services
                 or products provided to the Trust and/or such mutual funds at
                 such Affiliated Entities' standard or published rates without
                 offset (unless required by law) from any fees charged by the
                 Trustee for its services as Trustee. The Trustee may also deal
                 directly with the Affiliated Entities regardless of the
                 capacity in which it is then acting, to purchase, sell,
                 exchange or transfer assets of the Trust even though the
                 Affiliated Entities are receiving compensation or otherwise
                 profiting from such transaction or are acting as principal in
                 such transaction. Each of the Affiliated Entities is authorized
                 to effect transactions on national securities exchanges for the
                 Trust as directed by the Trustee, and retain any transactional
                 fees related thereto, consistent with Section 11(a)(1) of the
                 Securities and Exchange Act of 1934, as amended and related
                 Rule 11a2-2(T). Included specifically, but not by way of
                 limitation in the transactions authorized by this provision,
                 are transactions in which any of the Affiliated Entities is
                 serving as an underwriting or member of an underwriting
                 syndicate for a security being purchased or is purchasing or
                 selling a security for its own account. In the event the
                 Trustee is directed by the Plan Administrator, any named
                 fiduciary, designated Investment Manager, Participant and/or
                 Beneficiary, as applicable hereunder (collectively referred to
                 as for purposes of this paragraph as the "Directing Party"),
                 the Directing Party shall be authorized, and expressly retains
                 the right hereunder, to direct the Trustee to retain the
                 services of, and conduct transactions with, Affiliated Entities
                 fully in the manner described above.

11.9     APPOINTMENT OF ADDITIONAL TRUSTEE AND ALLOCATION OF RESPONSIBILITIES
Assets for which the Trustee is not serving in the capacity of Trustee may be
held by a second Trustee appointed by the Employer to hold specified
investments. In the event that an additional Trustee is appointed for the Plan
to serve as the Trustee of specific investments for which the Trustee is not
acting in the capacity of Trustee, the second Trustee shall have no
responsibilities to these assets other than as set forth herein. The Trustee
shall have no duties with respect to investment held by any other person
including, without limitation, any other Trustee for the Plan. Any other
secondary Trustee of the Plan shall have no duties with respect to assets held
in the Plan by the Trustee.

11.10    COMPENSATION, ADMINISTRATIVE FEES AND EXPENSES
All reasonable fees, charges and expenses incurred by the Trustee or the
Custodian in connection with the administration of the Trust and all reasonable
fees, charges and expenses incurred by the Plan Administrator in connection with
the administration of the Plan (including such reasonable compensation to the
Trustee/Custodian and the Plan Administrator as may be agreed upon from time to
time between the Employer, the Trustee/Custodian and Plan Administrator) and
fees for legal services rendered to the Trustee/Custodian or Plan Administrator
shall be paid from the Trust unless:

         (a)     The payment of such expense would constitute a "prohibited
                 transaction" within the meaning of ERISA Section 406 or Code
                 Section 4975 for which no statutory or administrative exemption
                 is available.

         (b)     The Employer actually pays such expenses directly. Any and all
                 reasonable additional administrative expenses incurred to
                 effect investment directives made by the Participants and by
                 each Beneficiary

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                 under this Plan shall be paid by the Trust and as determined by
                 the Employer shall either be charged (in accordance with such
                 reasonable nondiscriminatory rules as the Employer deems
                 appropriate under the circumstances) to the account of the
                 individual issuing such directive, or treated as a general
                 expense of the Trust. If charged to a Participant's account and
                 if the assets of such account are insufficient to satisfy such
                 charges, the Employer shall pay any deficit to the Trustee.
                 Notwithstanding the foregoing, nothing in this section shall
                 prevent the Employer from paying the administrative expenses of
                 the Plan directly.

         (c)     All transaction related expenses incurred to effect a specific
                 investment for a Participant directed account (such as
                 brokerage commissions and other transaction related expenses),
                 shall, as determined by the Employer, either be paid from or
                 otherwise be charged directly to the account of the Participant
                 providing such direction or treated as a general expense of the
                 Trust.

         (d)     If there are insufficient liquid assets of the Trust to cover
                 the fees of the Trustee or the Custodian, then assets of the
                 Trust shall be liquidated to the extent necessary to cover
                 fees.

         (e)     Notwithstanding the foregoing, no compensation other than
                 reimbursement for expenses incurred shall be paid to a Plan
                 Administrator who is the Employer or Employee of the Employer.

         (f)     In the event any part of the Plan becomes subject to tax, all
                 taxes incurred will be paid from the Plan at the direction of
                 the Plan Administrator.

         (g)     Any investment gain or loss of the Trust that is not directly
                 attributable to the investment of the account of any
                 Participant (including, but not limited to, for example, any
                 "float" earned on the disbursement account established for the
                 Plan and not treated as part of the compensation of the Trustee
                 or paying agent for the Plan, and any 12b-1 or similar fees
                 paid to the Plan) will be applied to pay administrative
                 expenses of the Plan, with any excess remaining at the close of
                 the Plan Year being allocated among the Participant's accounts
                 in accordance with the procedure established by the Plan
                 Administrator for this purpose.

11.11    RECORDS
Within ninety (90) days following the close of each Plan Year, or at such other
times as may be agreed to between the Employer and the Trustee, and within
ninety (90) days following its removal or resignation, the Trustee shall file
with the Employer a report of that part of the Trust under the investment
management of the Trustee during such year or from the end of the preceding Plan
Year to the date of removal or resignation. Such report shall include a
statement of receipts and disbursements, the net income or loss of the Trust,
the gains or losses realized by the Trust upon sale or other disposition of the
assets, the increase or decrease in the value of the Trust, all payments and
distributions made from the Trust since the date of its last report, and shall
contain a schedule of assets listing the fair market value of investments held
in the Trust as of the end of the Plan Year or the date of removal or
resignation, as applicable. The fair market value of investments for which there
is a ready market shall be determined using the most recent price quoted on a
national or other recognized securities exchange or over-the-counter market. The
fair market value of illiquid investments shall be obtained by a valuation
performed by an independent appraiser appointed by the Trustee or appointed by
the Employer and approved by the Trustee for this purpose whose determination
shall be final. The Employer shall review the Trustee's report and notify the
Trustee in the event of its disapproval of the report within thirty (30) days,
providing the Trustee with a written description of the items in question. The
Trustee shall have sixty (60) days to provide the Employer with a written
explanation of the items in question. If the Employer again disapproves, the
Trustee shall have the right to file its report in a court of competent
jurisdiction for audit and adjudication. In the event the Employer fails to file
a written objection to the Trustee's report within the ninety (90) day period
following receipt of the report, the Employer shall be deemed to have approved
the report. In such case, the Trustee shall be released and discharged with
respect to all matters contained in the report.

11.12    LIMITATION ON LIABILITY AND INDEMNIFICATION

         (a)     The Trustee shall have the authority to manage and govern the
                 Trust to the extent provided in this instrument, but does not
                 guarantee the Trust in any manner against investment loss or
                 depreciation in asset value, or guarantee the adequacy of the
                 Trust to meet and discharge all or any liabilities of the Plan.

         (b)     The Trustee and/or Custodian shall not be liable for the
                 making, retention, or sale of any investment or reinvestment
                 made by it, as herein provided, or for any loss to, or
                 diminution of the Trust, or for any

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                 other loss or damage which may result from the discharge of its
                 duties hereunder except to the extent it is judicially
                 determined such loss or damage is attributable to the
                 Trustee/Custodian's breach of its duties hereunder or under
                 ERISA.

         (c)     An institution acting as a Custodian or nondiscretionary
                 Trustee shall have no discretion or investment management
                 responsibility, unless otherwise expressly agreed in writing
                 (pursuant to an investment management agreement, for example)
                 and shall only be responsible to perform the functions
                 described at paragraph 11.5 hereof. Neither the Custodian nor
                 Trustee (whether nondiscretionary or discretionary) shall have
                 any responsibility with respect to Plan investments and does
                 not guarantee the adequacy of the Trust to meet and discharge
                 any or all liabilities associated with the Plan.

         (d)     The Employer warrants that all directions issued to the Trustee
                 or Custodian by it or the Plan Administrator will be in
                 accordance with the terms of the Plan and the auxiliary
                 agreement and not contrary to the provisions of ERISA, as
                 amended, and the Regulations issued thereunder.

         (e)     Neither the Trustee nor the Custodian shall be answerable for
                 any action taken pursuant to any direction, consent,
                 certificate, or other paper or document in the belief that the
                 same is genuine. All directions by the Employer, Participant,
                 the Plan Administrator, Named Fiduciary or an investment
                 manager shall be made pursuant to pre-approved communication
                 procedures to which all such parties, as applicable, shall have
                 consented to in writing. The Employer shall deliver to the
                 Trustee and Custodian written notification identifying the
                 individual or individuals authorized to act on behalf the Plan
                 and shall deliver specimens of their signatures to the
                 Trustee/Custodian.

         (f)     The duties and obligations of the Trustee and the Custodian
                 shall be limited to those expressly imposed by this instrument
                 or subsequently agreed upon by the parties in writing.
                 Responsibility for administrative duties required under the
                 Plan or applicable law not expressly imposed upon or agreed to
                 by the Trustee or the Custodian shall rest solely with the
                 Employer.

         (g)     The Employer shall indemnify the Trustee/Custodian against, and
                 agrees to hold the Trustee/Custodian harmless from, all
                 liabilities and claims and expenses including attorney's fees
                 and expenses incurred in defending against such liability or
                 claims against the Trustee/Custodian, unless such liability or
                 claim results from the negligent action or inaction of the
                 Trustee/Custodian, or where the Trustee/Custodian is found to
                 have breached its duties under this Article or Part 4 of Title
                 I of ERISA by a final judgment of a court of competent
                 jurisdiction. Except as otherwise provided by the preceding
                 sentence, the Employer also shall indemnify the
                 Trustee/Custodian against and agrees to hold the
                 Trustee/Custodian harmless from all liabilities, claims and
                 expenses including attorney's fees and other expenses incurred
                 in defending against such liabilities or claims, arising from
                 any actions or breach of responsibility by any party other than
                 the Trustee/Custodian, including without limitation by
                 specification any acts of a prior Trustee or of another Trustee
                 or Custodian appointed by the Employer.

         (h)     Without limiting any provision in the prior paragraph, the
                 Employer expressly agrees to indemnify the Trustee/Custodian
                 against any liability or claim (including attorney's fees and
                 expenses in defending against such liabilities or claims)
                 arising as a result of any act taken or failure to act, in
                 accordance with the directions received from the Employer, Plan
                 Administrator, investment manager, Participant, or a designee
                 specified by the Employer directly or transmitted by a
                 designated Service Provider to the Plan and without limitation
                 by specification.

         (i)     The Trustee/Custodian will take all reasonable steps to assure
                 the security of any data received from the Employer in
                 connection with services provided to the Plan. The Employer
                 will be responsible for retaining duplicate copies of any such
                 data or materials it forwards to the Trustee/Custodian and for
                 taking all other reasonable and necessary precautions in event
                 such data or materials are lost or destroyed, regardless of
                 cause, or in the event reprocessing is needed for any reason.
                 The Trustee/Custodian will maintain records in connection with
                 the performance of services hereunder for the applicable period
                 as required by law, or if no period is required, for such
                 period as is reasonable under the law.

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         (j)     No waiver of any breach of this agreement shall constitute a
                 waiver of any other breach, whether of the same or any other
                 covenant, term or condition. The subsequent performance of any
                 of the terms, covenants and conditions of this Article shall
                 not constitute a waiver of any preceding breach, nor shall any
                 delay or omission of any party's exercise of any rights arising
                 from any default effect or impair the party's rights as to the
                 same or future default.

         (k)     Neither the Trustee or the Custodian shall be responsible in
                 any way for any actions taken, or failure to act, by a prior
                 trustee/custodian. The Employer shall indemnify and hold
                 harmless the Trustee/Custodian for such prior
                 trustee/custodian's acts or inactions for any periods
                 applicable, including periods for which the Plan must
                 retroactively comply with any tax law or regulations
                 thereunder.

         (l)     A fiduciary with respect to the Plan shall not be liable for a
                 breach of fiduciary responsibility of another fiduciary with
                 respect to the Plan except to the extent that:

                 (1)    it participates knowingly in, or knowingly undertakes to
                        conceal, an act or omission of such other fiduciary,
                        knowing such act or omission is a breach;

                 (2)    by its failure to comply with ERISA Section 404(a)(1) in
                        the administration of its specific responsibilities
                        which give rise to its status as a fiduciary, it has
                        enabled such other fiduciary to commit a breach; or

                 (3)    it has knowledge of a breach by such other fiduciary,
                        unless it makes reasonable efforts under the
                        circumstances to remedy the breach.

         (m)     If the assets of the Plan are held by two (2) or more Trustees,
                 each Trustee will use reasonable care to prevent a co-Trustee
                 from committing a breach of duty under the Employee Retirement
                 Income Security Act of 1974, as amended, and they shall jointly
                 manage and control the assets of the Plan; provided however,
                 that such co-Trustee shall be authorized to allocate specific
                 responsibilities, obligations or duties among the co-Trustees
                 pursuant to a written agreement. If co-Trustees do enter into
                 such an agreement, then a Trustee to whom certain
                 responsibilities, obligations or duties have not been allocated
                 shall not be liable either individually or as Trustee for any
                 loss resulting to the Plan arising from the acts or omissions
                 on the part of another Trustee to which such responsibilities,
                 obligations or duties have been allocated.

11.13    CUSTODIAN
If a discretionary Trustee has been appointed, the Employer may appoint a
Custodian as provided for in the Adoption Agreement. A Custodian shall have the
same rights, powers and duties as a nondiscretionary Trustee. Any reference in
the Plan to a Trustee is also a reference to the Custodian unless the context
indicates otherwise. Any limitation of the Trustee's liability in the Plan shall
act as a limitation of the Custodian's liability. Where a discretionary Trustee
has provided direction, any action taken by the Custodian satisfies the
requirement in the Plan referencing the Trustee taking that action. The
resignation or removal of the Custodian shall be made in accordance with
paragraph 11.19 as though the Custodian were the Trustee. The Custodian shall be
responsible for the holding and safekeeping of all or a portion of the Plan's
assets. One or more Custodian(s) appointed under this Plan may hold all or any
portion of the Plan's assets. Such separate assets shall be held pursuant to the
terms of a separate custodial agreement with such Custodian. The separate
custodial agreement shall be treated as an addendum and, as such, may not
conflict with any provision of this document. In addition, any provision of a
separate custodial agreement which would jeopardize the tax qualified status of
this Defined Contribution Plan shall be null and void. In addition to the
holding and safekeeping of Plan assets, the Custodian's duties shall include:

         (a)     receiving contributions under the terms of the Plan, but not
                 determining the amount or enforcing the payment thereof,

         (b)     making distributions from the Plan in accordance with
                 instructions received from the Plan Administrator or an
                 authorized representative of the Employer,

         (c)     keeping records reflecting its administration of the Trust or
                 the custodial account and making such records, statements and
                 reports available to the Employer for review and audit at such
                 times as agreed to between the Custodian, Plan Administrator,
                 and the Employer, and

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         (d)     retaining and employing such attorneys, agents and servants as
                 may be necessary or desirable, in the opinion of the Custodian,
                 in the administration of the Plan, and to pay them such
                 reasonable compensation for their services as may be agreed
                 upon as an expense of administration of the Plan, including
                 power to employ and retain counsel upon any matter of doubt as
                 to the meaning or interpretation to be placed upon this Plan or
                 any provisions thereof with reference to any question arising
                 in the administration of the Plan or pertaining to the rights
                 and liabilities of the Trustee hereunder. The Custodian in any
                 such event, any act in reliance upon the advice, opinions,
                 records, statements and computations of any attorneys and
                 agents and on the records, statements and computations of any
                 servants so selected by it in good faith shall be released and
                 exonerated of and from all liability to anyone in so doing
                 (except to the extent that liability is imposed under ERISA).

The Custodian's duties shall be limited to those as agreed to between the
Employer and the Custodian. The Employer shall be responsible for any other
administrative duties required under the Plan or by applicable law.

11.14    INVESTMENT ALTERNATIVES OF THE CUSTODIAN

         (a)     The Custodian shall hold any or all assets received from the
                 Trustee or its agents. If the Custodian holds title to Plan
                 assets and such ownership requires action on the part of the
                 registered owner, such action will be taken by the Custodian
                 only upon receipt of specific instructions from the Trustee, or
                 its designated agents or the Named Investment Fiduciary.
                 Proxies shall be voted by or pursuant to the express direction
                 of the Trustee its' authorized agent or the Named Investment
                 Fiduciary. The Custodian shall not render any investment
                 advice, including any opinion on the prudence of directed
                 investments. The Employer and Trustee and its agents thereof
                 assume all responsibility for adherence to fiduciary standards
                 under ERISA, as amended, and the Regulations issued thereunder.

         (b)     Where the Sponsor serves as Custodian, the Trust shall only be
                 invested in investment alternatives the Custodian makes
                 available in the ordinary course of business unless the
                 Custodian is directed otherwise by the Employer, the Trustee or
                 any properly designated agent thereof. The Custodian under
                 applicable Federal or state laws, may limit the investment
                 alternatives including but not limited to savings accounts,
                 savings certificates, or in other savings instruments offered
                 by the Sponsor or its affiliates. Such investments shall be
                 made at the direction of the Employer or Trustee(s) or other
                 Named Investment Fiduciary and the Custodian shall have no
                 responsibility for the propriety of such investments.

11.15    PROHIBITED TRANSACTIONS
The Trustee, Custodian, Employer, investment manager, the Named Investment
Fiduciary or Participant shall not knowingly enter into any transaction, engage
in any activity, or direct the purchase or acquisition of any investment with
respect to the Plan which would constitute a prohibited transaction under ERISA
or the Code for which a statutory or administrative exemption is not available.
The Trustee or Custodian shall not receive any investment advisory or other fees
from a regulated investment company (a mutual fund) which duplicates investment
management fees charged by the Trustee. The Trustee or Custodian shall be
permitted to receive fees from a regulated investment company if the Trustee or
Custodian has made a good faith determination that the receipt of such fees is
not a prohibited transaction pursuant to any guidance or exemption issued by the
Department of Labor from time to time.

11.16    EXCLUSIVE BENEFIT RULES
No part of the Trust shall be used for, or diverted to, purposes other than for
the exclusive benefit of Participants, former Participants with a vested
interest, and the Beneficiary or Beneficiaries of deceased Participants who have
in a vested interest in the Plan at death.

11.17    ASSIGNMENT AND ALIENATION OF BENEFITS
Except as provided in paragraphs 10.7 or 10.9, no right or claim to, or interest
in, any part of the Plan, or any payment from the Plan, shall be assignable,
transferable, or subject to sale, mortgage, pledge, hypothecation, commutation,
anticipation, garnishment, attachment, execution, or levy of any kind. Neither
the Trustee or Custodian shall recognize any attempt to assign, transfer, sell,
mortgage, pledge, hypothecate, commute, or anticipate the same, except to the
extent required by law. The preceding sentences shall also apply to the
creation, assignment, or recognition of a right to any benefit payable with
respect to a Participant pursuant to a domestic relations order, unless such
order is determined to be a Qualified Domestic Relations Order, as defined in
Code Section 414(p), or any domestic relations order entered before January 1,
1985 which the Plan's attorney and Plan Administrator deem to be qualified.

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Notwithstanding any provision of this paragraph 11.17 to the contrary, an offset
to a Participant's Vested Account Balance against an amount that the Participant
is ordered or required to pay the Plan with respect to a judgment, order or
decree issued, or a settlement entered into, on or after August 5, 1997, shall
be permitted in accordance with Code Sections 401(a)(13)(C) and (D).

11.18    LIQUIDATION OF ASSETS
If the Trustee and/or Custodian must liquidate assets in order to make
distributions, transfer assets, or pay fees, expenses or taxes assessed against
all or a part of the Trust, and the Trustee/Custodian is not instructed as to
the liquidation of such assets, assets will be liquidated on a pro rata basis
across all the investment alternatives in the Trust. The Trustee and /or
Custodian are expressly authorized to liquidate assets in order to satisfy the
Trust's obligation to pay the Trustee and /or Custodian's fees or other
compensation if such fees or compensation is not paid on a timely basis.

11.19    RESIGNATION AND REMOVAL
The Trustee may resign upon thirty (30) days written notice to the Employer. The
Employer may remove the Trustee upon sixty (60) days written notice to the
Trustee, or such shorter period of time as may be agreed to by the parties. The
Employer may discontinue its participation in this Prototype Defined
Contribution Plan effective upon thirty (30) days written notice to the Sponsor.
In such event the Employer shall, prior to the effective date thereof, amend the
Plan to eliminate any reference to this Prototype Defined Contribution Plan and
appoint a successor trustee/custodian. The Trustee shall deliver the Trust to
its successor on the effective date of the resignation or removal, or as soon
thereafter as practicable, provided that this shall not waive any lien the
Trustee may have upon the Trust for its compensation or expenses. Following the
effective date of the notice of termination, the Trustee shall have no further
responsibility for providing services to the Employer or the Plan. If the
Employer fails to amend the Plan and appoint a successor trustee/custodian
within the said thirty (30) days, or such longer period as the Trustee may
specify in writing, the Plan shall be deemed individually designed and the
highest ranking officer of the Employer shall be deemed the successor trustee or
custodian as the case may be. In such event, the Trustee may but shall not be
required to continue to hold custody of the assets of the Plan until such time
as appropriate arrangements have been made for the security of the Plan assets,
but for a discretionary Trustee, upon notification thereof to Plan Participants,
shall no longer have any responsibility for the investment of Plan assets.

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                                   ARTICLE XII

                              TOP-HEAVY PROVISIONS

12.1     APPLICABILITY OF RULES
If the Plan is or becomes Top-Heavy in any Plan Year beginning after 1983, the
provisions of this Article will supersede any conflicting provisions in the Plan
or Adoption Agreement.

12.2     MINIMUM BENEFIT
Notwithstanding any other provision in the Employer's Plan, for any Plan Year in
which the Plan is Top-Heavy, each Participant shall accrue a minimum benefit in
accordance with this paragraph. The minimum benefit shall be provided solely by
Employer contributions (without regard to any Social Security contribution) and
expressed as a Straight Life Annuity commencing at Normal Retirement Age. Such
minimum shall be computed using the definition of Compensation provided at
paragraph 1.15, as limited by Code Section 401(a)(17).

         (a)     MINIMUM TOP-HEAVY BENEFITS FOR A DEFINED BENEFIT PLAN OR FOR
                 PAIRED DEFINED BENEFIT PLANS - When the Employer maintains one
                 Plan or a combination of Paired or non-Paired Defined Benefit
                 Plans which are Top-Heavy or Super Top-Heavy, the Employer
                 shall provide a minimum non-integrated Accrued Benefit for each
                 Year of Top-Heavy Service while a Participant of two percent
                 (2%) of such Participant's Average Annual Compensation for the
                 five (5) consecutive years for which the Participant had the
                 highest Top-Heavy Compensation. The aggregate Compensation for
                 the years during such five-year period in which the Participant
                 was credited with a Year of Service will be divided by the
                 number of such years in order to determine Average Annual
                 Compensation. No additional benefit accruals shall be provided
                 under this paragraph on behalf of a Participant attributable to
                 Employer contributions to the extent that the total accruals on
                 behalf of a Participant will provide a benefit expressed as a
                 life annuity commencing at Normal Retirement Age which equals
                 or exceeds twenty percent (20%) of such Participant's highest
                 Average Annual Compensation for the five (5) consecutive years
                 for which the Participant had the highest Compensation. Average
                 Annual Compensation shall be calculated as above.

         (b)     MINIMUM TOP-HEAVY BENEFITS FOR PAIRED DEFINED CONTRIBUTION AND
                 DEFINED BENEFIT PLANS WHERE THE PLANS ARE NOT SUPER TOP-HEAVY -
                 The minimum Top-Heavy benefit set forth in (a) above shall
                 apply except that the minimum non-integrated Accrued Benefit
                 shall be three percent (3%) of the highest five (5) consecutive
                 year Average Annual Compensation as calculated in (a) above for
                 each Participant in this Plan, not to exceed a cumulative
                 Accrued Benefit of thirty percent (30%).

         (c)     MINIMUM TOP-HEAVY CONTRIBUTIONS FOR PAIRED DEFINED CONTRIBUTION
                 AND DEFINED BENEFIT PLANS WHERE THE PLANS ARE SUPER TOP-HEAVY -
                 The minimum Top-Heavy benefit set forth in (a) above shall
                 apply to any Participant in this Plan without regard to whether
                 the Participant also participates in Paired Defined
                 Contribution Plan #01001, #01002 or #01009.

If the Employer does sponsor or has sponsored a Defined Contribution Plan, the
Top-Heavy minimum benefit may be required to be higher than two percent (2%) per
Year of Top-Heavy Service. Any increase in Top-Heavy minimum benefits or
contributions, under this plan or the Defined Contribution Plan, shall be
specified in Section VIII of the Adoption Agreement detailing the actual amounts
of the increase. The increased amount, under this Plan, shall not exceed three
percent (3%) per Year of Top-Heavy Service or an aggregate of thirty percent
(30%) of Average Annual Compensation.

Each Participant who completes a Year of Service with the Employer shall be
entitled to the minimum benefit accrual from Employer contributions for such
Plan Year. The minimum benefit applies even though under other Plan provisions
the Participant would not otherwise be entitled to a benefit accrual, or would
have received a lesser accrual for the year because the Participant fails to
make mandatory contributions to the Plan, the Participant's Compensation is less
than a stated amount, the Participant is not employed on the last day of the
accrual computation period, or the Plan is integrated with Social Security. If
elected in the Adoption Agreement, the Employer may restrict the minimum accrual
to non-Key Participants. The minimum benefit required [to the extent required to
be nonforfeitable under Code Section 416(b)] may not be suspended or forfeited
under Code Sections 411(a)(3)(B) or 411(a)(3)(D). All accruals of
Employer-derived benefits, whether or not attributable to years for which the
Plan is Top-Heavy, may be used in computing whether the above minimum accrual
requirements are in the aggregate satisfied.

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If the form of benefit is other than a Straight Life Annuity, the Employee must
receive an amount that is the Actuarial Equivalent of the minimum Straight Life
Annuity benefit. If the benefit commences at a date other than at Normal
Retirement Age, the Employee must receive at least an amount that is the
Actuarial Equivalent of the minimum Straight Life Annuity benefit commencing at
Normal Retirement Age.

12.3     MINIMUM VESTING
For any Plan Year in which this Plan is Top-Heavy, the minimum vesting schedule
elected by, or deemed elected by, the Employer in Section IX(B) of the Adoption
Agreement will automatically apply to the Plan. The minimum vesting schedule
applies to all benefits within the meaning of Code Section 411(a)(7) except
those attributable to Employee contributions, including benefits accrued before
the effective date of Code Section 416 and benefits accrued before the Plan
became Top-Heavy. Further, no reduction in a Participant's vested benefits may
occur in the event the Plan's status as Top-Heavy changes for any Plan Year.
However, this paragraph does not apply to the Accrued Benefits of any Employee
who does not have an Hour of Service after the Plan initially becomes Top-Heavy
and such Employee's Accrued Benefit attributable to Employer contributions and
forfeitures will be determined without regard to this paragraph.

12.4     LIMITATIONS ON BENEFITS
For any Limitation Year beginning before January 1, 2000, in any Plan Year in
which Paired Plans are top-heavy [the Top-Heavy Ratio exceeds sixty percent
(60%)] the denominators of the Defined Benefit Fraction (as defined in paragraph
1.20) and Defined Contribution Fraction (as defined in paragraph 1.22) shall be
computed using 100% of the dollar limitation instead of 125%. In this case,
additional Top-Heavy minimum benefits may not be provided.

For any Limitation Year beginning before January 1, 2000, in any Plan Year in
which the Top-Heavy Ratio exceeds ninety percent (90%) (i.e., the Plan becomes
Super Top-Heavy), the denominators of the Defined Benefit Fraction (as defined
in paragraph 1.20) and Defined Contribution Fraction (as defined in paragraph
1.22) shall be computed using 100% of the dollar limitation instead of 125%. In
this case, additional Top-Heavy minimum benefits may not be provided.

12.5     BENEFIT REDUCTION RESULTING FROM AGGREGATION
Notwithstanding any other provision to the contrary, no Participant shall accrue
an Annual Benefit (as defined in paragraph 1.6 of the Plan) in excess of the
adjusted Maximum Permissible Amount. For purposes of this provision, the
adjusted Maximum Permissible Amount is:

         (a)     for Limitation Years beginning before January 1, 2000, the
                 lesser of the Maximum Permissible Amount (defined in paragraph
                 1.54), of the Plan or the Code Section 415(e) aggregated
                 limitation. For purposes of this paragraph, the Code Section
                 415(e) aggregated limitation is the product of:

                 (1)    one (1) minus the Defined Contribution Fraction (as
                        defined in paragraph 1.22 of the Plan), and

                 (2)    the lesser of 125% of the adjusted dollar limitation (as
                        defined below), or 140% of the Participant's Highest
                        Average Compensation; or

         (b)     for Limitation Years beginning on or after January 1, 2000, the
                 Maximum Permissible Amount as defined in paragraph 1.54 of the
                 Plan.

         (c)     The adjusted dollar limitation is $90,000 payable in the form
                 of a Straight Life Annuity commencing at the Participant's
                 Social Security Retirement Age, as defined in paragraph 1.83 of
                 the Plan.

         (d)     If the Participant has less than ten (10) Years of
                 Participation (as defined in paragraph 1.105 of the Plan) in
                 the Plan, the Defined Benefit Plan Dollar Limitation shall be
                 multiplied by a fraction (i) the numerator of which is the
                 number of Years (or part thereof) of Participation in the Plan,
                 and (ii) the denominator of which is ten (10). To the extent
                 provided in Regulations or in other guidance issued by the
                 Internal Revenue Service, the preceding sentence shall be
                 applied separately with respect to each change in the benefit
                 structure of the Plan. If the Participant has less than ten
                 (10) Years of Service with the Employer, the Compensation
                 limitation shall be multiplied by a fraction (i) the numerator
                 of which is the number of Years (or part thereof) of Service
                 with the Employer and the denominator of which is ten (10). The
                 adjustments of this sub-paragraph (d) shall be applied in the
                 denominator of the Defined Benefit Fraction based upon Years of
                 Service. For purposes of computing the Defined Benefit Plan
                 Fraction only, Years of Service shall include future years (or
                 part thereof) occurring

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                 before the Participant's Normal Retirement Age. Such future
                 Years of Service shall include the year which contains the date
                 the Participant reaches Normal Retirement Age, or the year in
                 which the Participant terminates employment, if earlier.

         (e)     If the Annual Benefit of the Participant commences before the
                 Participant's Social Security Retirement Age, but on or after
                 age sixty-two (62), the adjusted dollar limitation is reduced
                 above, if necessary, shall be determined as follows:

                 (1)    If a Participant's Social Security Retirement Age is
                        sixty-five (65), the dollar limitation for benefits
                        commencing on or after age sixty-two (62) is determined
                        by reducing the adjusted dollar limitation by 5/9 of one
                        percent (1%) for each month by which benefits commence
                        before the month in which the Participant attains age
                        sixty-five (65).

                 (2)    If a Participant's Social Security Retirement Age is
                        greater than sixty-five (65), the dollar limitation for
                        benefits commencing on or after age sixty-two (62) is
                        determined by reducing the adjusted dollar limitation by
                        5/9 of one percent (1%) for each of the first thirty-six
                        (36) months and 5/12 of one percent (1%) for each of the
                        additional months [up to twenty-four (24) months] by
                        which benefits commence before the month of the
                        Participant's Social Security Retirement Age.

         (f)     If the Annual Benefit of a Participant commences prior to age
                 sixty-two (62), the adjusted dollar limitation shall be an
                 Annual Benefit that is the Actuarial Equivalent of the Defined
                 Benefit Dollar Limitation for age sixty-two (62), as determined
                 above, reduced for each month by which benefits commence before
                 the month in which the Participant attains age sixty-two (62).
                 The Annual Benefit beginning prior to age sixty-two (62) shall
                 be determined as the lesser of the equivalent Annual Benefit
                 computed using the interest rate and mortality table (or other
                 tabular factor) equivalence for early retirement benefits and
                 the equivalent Annual Benefit computed using a five percent
                 (5%) interest rate and the Applicable Mortality Table as
                 defined in paragraph 1.10 of the Plan. Any decrease in the
                 adjusted Defined Benefit Dollar Limitation determined in
                 accordance with this provision (f) shall not reflect any
                 mortality decrement to the extent that the benefits will not be
                 forfeited upon the death of the Participant.

         (g)     If the Annual Benefit of a Participant commences after the
                 Participant's Social Security Retirement Age, the Defined
                 Benefit Dollar Limitation as reduced in (d) above, if
                 necessary, shall be increased so that it is the Actuarial
                 Equivalent of an Annual Benefit of such dollar limitation
                 beginning at the Participant's Social Security Retirement Age.
                 The equivalent Annual Benefit beginning after Social Security
                 Retirement Age shall be determined as the lesser of the
                 equivalent Annual Benefit computed using the interest rate and
                 mortality table (or other tabular factor) specified in the Plan
                 for purposes of determining Actuarial Equivalence for delayed
                 retirement benefits, and the equivalent annual benefit computed
                 using a five percent (5%) interest rate assumption and the
                 Applicable Mortality Table as defined in paragraph 1.10 of the
                 Plan.

         (h)     Notwithstanding anything else in this Article to the contrary,
                 the benefit otherwise accrued or payable to a Participant under
                 this Plan shall be deemed not to exceed the Defined Benefit
                 Dollar Limitation if:

                 (1)    the retirement benefits payable for a Plan Year under
                        any form of benefit with respect to such Participant
                        under this Plan and all other defined benefit plans
                        (regardless of whether terminated) ever maintained by
                        the employer do not exceed $1,000 multiplied by the
                        Participant's number of Years of Service or parts
                        thereof [not to exceed ten (10)] with the Employer; and

                 (2)    the Employer has not at any time maintained a Defined
                        Contribution Plan, a Welfare Benefit Plan, or an
                        individual medical account in which the Participant
                        participated.

                 Notwithstanding the above, in the case of an individual who was
                 a Participant in one or more Defined Benefit Plans of the
                 Employer as of the first day of the first Limitation Year
                 beginning after December 31, 1986, the adjusted Maximum
                 Permissible Amount shall not be less than a Participant's TRA
                 '86 Accrued Benefit, as defined at paragraph 1.89.

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                 Notwithstanding the above, in the case of an individual who was
                 a Participant in one or more Defined Benefit Plans of the
                 Employer as of the first Limitation Year beginning after
                 December 31, 1994, the adjusted Maximum Permissible Amount
                 shall not be less than the Participant's Retirement Protection
                 Act of 1994 (RPA '94) Old Law Benefit. The Participant's RPA
                 '94 old law benefit is the Participant's Accrued Benefit under
                 the terms of the Plan as of the close of the last Limitation
                 Year beginning before January 1, 1995 (the RPA '94 freeze
                 date), determined as if the Participant had separated from
                 Service as of that date. In determining the amount of a
                 Participant's RPA '94 old law benefit, the following shall be
                 disregarded:

                 (i)    any Plan amendment increasing benefits adopted after the
                        RPA '94 freeze date; and

                 (ii)   any cost of living adjustments that become effective
                        after such date.

A Participant's RPA '94 Old Law Benefit is not increased after the RPA '94
freeze date, but if the limitations of Code Section 415 as in effect on December
7, 1994 are less than the limitations that were applied to determine the
Participant's RPA '94 Old Law Benefit on the RPA '94 freeze date, then the
Participant's RPA '94 Old Law Benefit will be reduced in accordance with such
reduced limitation. If at any date after the RPA '94 freeze date the
Participant's total Plan benefit, before the application of Code Section 415, is
less than the Participant's RPA '94 Old Law Benefit, the RPA '94 Old Law Benefit
will be reduced to the Participant's total Plan benefit.

If the RPA '94 benefit was reduced during the period between the RPA '94 freeze
date and the first day of the first Limitation Year beginning on or after
January 1, 2000 because of Annual Additions credited to a Participant's account
in an existing Defined Contribution Plan, the RPA '94 Old Law Benefit may
increase to the RPA '94 freeze date level as of the first day of the first
Limitation Year beginning on or after January 1, 2000.

Effective on January 1, 1988, and each January 1 thereafter, the $90,000
limitation above will be automatically adjusted to the new dollar limitation
determined by the Commissioner of Internal Revenue for that calendar year. The
new limitation will apply to Limitation Years ending within the calendar year of
the date of the adjustment.

In the case of a Participant who has separated from Service, a Participant's
Highest Average Compensation will be automatically adjusted by multiplying such
Compensation by the cost of living adjustment factor prescribed by the Secretary
of the Treasury under Code Section 415(d) in such manner as the Secretary shall
prescribe. The adjusted Compensation amount will apply to Limitation Years
ending within the calendar year of the date of the adjustment.

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                                  ARTICLE XIII

                            AMENDMENT AND TERMINATION

13.1     AMENDMENT BY SPONSOR
The Sponsor may amend any or all provisions of this Prototype Defined Benefit
Plan at any time without obtaining the approval or consent of any Employer which
has adopted this Plan and Trust provided that no amendment shall authorize or
permit any part of the corpus or income of the Plan to be used for or diverted
to purposes other than for the exclusive benefit of Participants and their
Beneficiaries, or eliminate an optional form of distribution. For purposes of
Sponsor amendments, the mass submitter of this Basic Plan Document #02 shall be
recognized as the agent of the Sponsor. If the Sponsor does not adopt the
amendments made by the mass submitter, it will no longer be identical to or a
minor modifier of the mass submitter plan.

13.2     AMENDMENT BY EMPLOYER
The Employer may amend any option in the Adoption Agreement, and may include
language as permitted in the Adoption Agreement to satisfy Code Section 415 or
to avoid duplication of minimums under Code Section 416 because of the required
aggregation of multiple plans. The Employer may also adopt certain model
amendments published by the Internal Revenue Service which specifically provide
that their adoption will not cause the Plan to be treated as an individually
designed plan for which the Employer must obtain a separate determination
letter. An Employer that amends the Plan for any other reason, including a
waiver of the minimum funding requirement under Code Section 412(d), will no
longer participate in this Prototype Plan program and will be considered an
individually designed Plan. In such event, all references to the institution or
company as Sponsor shall be deemed null and void.

13.3     PROTECTED BENEFITS
An amendment (including the adoption of this Plan as a restatement of an
existing Plan) may not decrease a Participant's accrued benefit or account
balance except to the extent permitted under Code Section 412(c)(8), and may not
reduce or eliminate a Code Section 411(d)(6) protected benefit (except as
provided by the Code or the Regulations issued thereunder) determined
immediately prior to the date of adoption, or if later, the Effective Date of
the amendment. Where this Plan is being adopted to amend another plan that
contains a protected benefit not provided for in this document, the Employer may
attach an addendum to the Adoption Agreement that describes such protected
benefit which shall be incorporated in the Plan.

13.4     PLAN TERMINATION
Employers shall have the right to terminate their Plans at any time. The Sponsor
shall be given written notice of the Employer intention to terminate the Plan
sixty (60) days in advance. If the Plan is terminated or partially terminated,
the rights of all affected Employees to benefits accrued to the date of such
termination or partial termination (to the extent funded as of such date) shall
vest and become nonforfeitable. In the event of a partial termination, only
those who separate from Service shall be fully vested. In the event of
termination, the Employer shall direct the Trustee with respect to the
distribution of benefits to or for the exclusive benefit of Participants or
their beneficiaries.

The Trustee shall dispose of the Fund in accordance with the written directions
of the Plan Administrator, provided that no liquidation of assets and payment of
benefits, (or provision therefore), shall actually be made by the Trustee until
after it is established by the Employer in a manner satisfactory to the Trustee,
that the applicable requirements, if any, of ERISA and the Code governing the
termination of employee benefit plans, have been or are being, complied with, or
that appropriate authorizations, waivers, exemptions, or variances have been, or
are being obtained.

13.5     ALLOCATION OF ASSETS UPON TERMINATION
If the Plan is terminated, or if there is partial termination, the Fund shall be
allocated on the basis of the costs of benefits due active and retired
Participants, their Spouses or beneficiaries with respect to Service to the date
of termination or partial termination. If the Fund cannot provide such costs in
full, it shall be allocated in the following order of priority, allocations
within the last category for which assets are available, being made in
proportion to the costs within that category for each Participant.

         (a)     Benefits accrued for Participants from Employee contributions.

         (b)     Costs for Participants who have been receiving benefits or who
                 have been eligible to receive Normal Retirement Benefits for
                 more than three (3) years as of the date of termination.

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<Page>

         (c)     Costs for Participants who have been receiving benefits or who
                 have been eligible to receive Normal Retirement Benefits for
                 less than three (3) years as of the date of termination.

         (d)     Costs for Participants who were eligible to receive early
                 retirement benefits as of the date of termination.

         (e)     Costs for all other benefits insured by the Pension Benefit
                 Guaranty Corporation.

         (f)     Costs for any other benefits.

If the allocation made pursuant to (e) and (f) above results in discrimination
in favor of Participants who are officers, shareholders, or highly compensated,
then the assets allocated under (e) and (f) shall be reallocated to avoid such
discrimination. All amounts allocated under this paragraph shall be
nonforfeitable. After allocation, the Employer shall determine whether to make
payments from the Fund to the extent the monies so allocated are sufficient, or
whether to purchase immediate or deferred annuities from an insurance company in
whatever amounts the monies so allocated will provide. If the Fund has
sufficient assets to cover the cost of all Accrued Benefits and full settlement
of all such benefits is made through the purchase of a group annuity contract or
through the purchase and distribution of individual annuity contracts or
otherwise, then any balance remaining in the Fund may be either refunded to the
Employer or allocated to Participants as specified in Section XIX of the
Adoption Agreement. In the event of a reversion to the Employer, the Employer
has the right to either increase benefits under this Plan by twenty percent
(20%) of the reversion amount or transfer twenty-five percent (25%) of the
reversion amount to a replacement plan.

If upon Plan termination all Plan liabilities are satisfied, any excess assets
arising from erroneous actuarial computation will revert to the Employer.

13.6     EARLY TERMINATION PROVISIONS

         (a)     Prior to the date the pre-termination restrictions in paragraph
                 13.5 are effective, Employer contributions on behalf of any of
                 the twenty-five (25) highest paid Employees at the time the
                 Plan is established and whose anticipated Annual Benefit
                 exceeds $1,500 will be restricted as provided in paragraph
                 13.6(b) upon the occurrence of the following conditions:

                 (1)    the Plan is terminated within ten (10) years after its
                        establishment;

                 (2)    the benefits of such highest paid Employee become
                        payable within ten (10) years after the establishment of
                        the Plan; or

                 (3)    if Code Section 412 [without regard to Code Section
                        412(h)(2)] does not apply to this Plan, the benefits of
                        such Employee become payable after the Plan has been in
                        effect for ten years, and the full current costs of the
                        Plan for the first ten (10) years have not been funded.

         (b)     Employer contributions which may be used for the benefit of an
                 Employee described in paragraph 13.6(a) shall not exceed the
                 greater of $20,000, or twenty percent (20%) of the first
                 $50,000 of the Employee's Compensation multiplied by the number
                 of years between the date of the establishment of the Plan and:

                 (1)    the date of the termination of the Plan if 13.6(a)(1)
                        applies,

                 (2)    the date the benefits become payable if 13.6(a)(2)
                        applies, or

                 (3)    the date of the failure to meet the full current costs
                        if 13.6(a)(3) applies.

         (c)     If the Plan is amended so as to increase the benefit actually
                 payable in event of the subsequent termination of the Plan, or
                 the subsequent discontinuance of contributions thereunder, then
                 the provisions of the above paragraphs shall be applied to the
                 Plan as so changed as if it were a new Plan established on the
                 date of the change. The original group of twenty-five (25)
                 Employees [as described in 13.6(a) above] will continue to have
                 the limitations in 13.6(b) apply as if the Plan had not been
                 changed. The restrictions relating to the change of Plan should
                 apply to benefits or funds for each of the twenty-five (25)
                 highest paid Employees on the Effective Date of the change
                 except that such restrictions need not apply with respect to
                 any Employee in this group for whom the normal annual

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<Page>

                 pension or annuity provided by the Employer contributions prior
                 to that date and during the ensuing ten (10) years, based on
                 his or her rate of Compensation on that date, could not exceed
                 $1,500.

                 The Employer contributions which may be used for the benefit of
                 the new group of twenty-five (25) Employees will be limited to
                 the greater of:

                 (1)    the Employer contributions (or funds attributable
                        thereto) which would have been applied to provide the
                        benefits for the Employee if the previous Plan had been
                        continued without change,

                 (2)    $20,000, or

                 (3)    the sum of (A) the Employer contributions (or funds
                        attributable thereto) which would have been applied to
                        provide benefits for the Employee under the previous
                        Plan if it had been terminated the date before the
                        Effective Date of change, and (B) an amount computed by
                        multiplying the number of years for which the current
                        costs of the Plan after that date are met by twenty
                        percent (20%) of his or her annual Compensation, or
                        $10,000, whichever is smaller.

         (d)     Notwithstanding the above limitations, the following
                 limitations will apply if they would result in a greater amount
                 of Employer contributions to be used for the benefit of the
                 restricted Employee:

                 (1)    in the case of a substantial owner [as defined in
                        Section 4022(b)(5) of the Employee Retirement Income
                        Security Act, (ERISA)], a dollar amount which equals the
                        Present Value of the benefit guaranteed for such
                        Employee under Section 4022 of ERISA, or if the Plan has
                        not terminated, the Present Value of the benefit that
                        would be guaranteed if the Plan terminated on the date
                        the benefit commences, determined in accordance with
                        regulations of the Pension Benefit Guaranty Corporation
                        (PBGC), and

                 (2)    in the case of the other restricted Employees, a dollar
                        amount which equals the present value of the maximum
                        benefit described in Section 4022(b)(3)(B) of ERISA
                        (determined on the earlier of the date the Plan
                        terminates or the date benefits commence, and determined
                        in accordance with regulations of the PBGC) without
                        regard to any other limitations in Section 4022 of
                        ERISA.

         (e)     If, as of the date of this Plan terminates, the value of Plan
                 assets is not less than the Present Value of all Accrued
                 Benefits (whether or not nonforfeitable) distributions of
                 assets to each Participant equal to the Present Value of that
                 Participant's Accrued Benefit will not be discriminatory if the
                 formula for computing benefits as of the date of termination is
                 not discriminatory. All Present Values and the value of Plan
                 assets will be computed using assumptions satisfying Section
                 4044 of ERISA. Upon the occurrence of the above situation, the
                 amount by which the value of Plan assets exceeds the Present
                 Value of Accrued Benefits (whether or not nonforfeitable) will
                 revert to the Employer.

         (f)     Notwithstanding the otherwise applicable restrictions on
                 distributions of benefits incident to early Plan termination, a
                 Participant's otherwise restricted benefit may be distributed
                 in full upon depositing with an acceptable depository property
                 having a fair market value equal to 125% of the amount which
                 would be repayable had the Plan terminated on the date of the
                 lump sum distribution. If the market value of the property held
                 by the depository falls below 110% of the amount which would be
                 repayable if the Plan were then to terminate, additional
                 property necessary to bring the value of the property held by
                 the depository up to 125% of such amount will be deposited.

13.7     EARLY TERMINATION RESTRICTIONS
In the event of Plan termination, the benefit of any Highly Compensated active
or former Employee is limited to a benefit that is nondiscriminatory under Code
Section 401(a)(4).

         (a)     For Plan Years beginning on or after the date set forth in the
                 Adoption Agreement, benefits distributed to any of the
                 twenty-five (25) most Highly Compensated active and former
                 Highly Compensated Employees, with the greatest Compensation in
                 the current or any prior Plan Year, are restricted such that
                 the annual payments are no greater than an amount equal to the
                 payment that would be made on behalf of the Employee under a
                 Straight Life Annuity that is the Actuarial Equivalent of the
                 sum of the

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                 Employee's Accrued Benefit and the Employee's other benefits
                 under the Plan [other than a social security supplement within
                 the meaning of Regulations Section 1.411(a)-7(c)(4)(ii)], and
                 the amount the Employee is entitled to receive under social
                 security.

         (b)     The preceding sub-paragraph (a) shall not apply if:

                 (1)    after payment of the benefit to an Employee described in
                        the preceding paragraph, the value of Plan assets equals
                        or exceeds 110% of the value of current liabilities, as
                        defined in Code Section 412(1)(7), or

                 (2)    the value of the benefits for an Employee described
                        above is less than one percent (1%) of the value of
                        current liabilities before distribution, or

                 (3)    the value of the benefits payable under the Plan to an
                        Employee described above does not exceed $3,500.

         (c)     An Employee's otherwise restricted benefit may be distributed
                 in full to the affected Employee if prior to the receipt of the
                 restricted amount, the Employee enters into a written agreement
                 with the Plan Administrator to secure repayment to the Plan of
                 the restricted amount. The restricted amount is the excess of
                 the amounts distributed to the Employee (accumulated with
                 reasonable interest) over the amounts that could have been
                 distributed to the Employee under a Straight Life Annuity
                 described in sub-paragraph (a) above (accumulated with
                 reasonable interest). The Employee may secure repayment of the
                 restricted amount upon distribution by:

                 (1)    entering into an agreement for promptly depositing in
                        escrow with an acceptable depository property having a
                        fair market value equal to at least 125% of the
                        restricted amount,

                 (2)    providing a bank letter of credit in an amount equal to
                        at least 100% of the restricted amount, or

                 (3)    posting a bond equal to at least 100% of the restricted
                        amount.

                 If the Employee elects to post the bond, the bond will be
                 furnished by an insurance company, bonding company or other
                 surety for federal bonds.

         (d)     The escrow arrangement may provide that an Employee may
                 withdraw amounts in excess of 125% of the restricted amount. If
                 the market value of the property in the escrow account falls
                 below 110% of the remaining restricted amount, the Employee
                 must deposit additional property to bring the value of the
                 property held by the depository up to 125% of the restricted
                 amount. The escrow arrangement may provide that the Employee
                 may have the right to receive any income from the property
                 placed in escrow, subject to the Employee's obligation to
                 deposit additional property, as set forth in the preceding
                 sentence.

         (e)     A surety or bank may release any liability on a bond or letter
                 of credit in excess of 100% of the restricted amount.

         (f)     If the Plan Administrator certifies to the depository, surety
                 or bank that the Employee (or the Employee's estate) is no
                 longer obligated to repay any restricted amount, the depository
                 may redeliver to the Employee any property held under the
                 escrow agreement, and a surety or bank may release any
                 liability on an Employee's bond or letter of credit.

For purposes of this paragraph, benefit includes loans in excess of the amount
set forth in Code Section 72(p)(2)(A), any periodic income, any withdrawal
values payable to a living Employee, and any death benefits not provided for by
insurance on the Employee's life.

13.8     QUALIFICATION OF EMPLOYER'S PLAN
If the adopting Employer fails to obtain or retain applicable Internal Revenue
Service qualification as a Prototype Plan, such Employer's Plan shall no longer
participate in this Prototype Defined Benefit Plan and will be considered an
individually designed plan.

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13.9     MERGERS AND CONSOLIDATIONS

         (a)     In the case of any merger or consolidation of the Employer's
                 Plan with, or transfer of assets or liabilities of the
                 Employer's Plan to any other plan, Participants in the
                 Employer's Plan shall be entitled to receive benefits
                 immediately after the merger, consolidation, or transfer which
                 are equal to or greater than the benefits they would have been
                 entitled to receive immediately before the merger,
                 consolidation, or transfer if the Plan had then terminated.

         (b)     Any corporation into which the Trustee, Custodian or any
                 successor thereto may be merged or with which it may be
                 consolidated, or any corporation resulting from any merger or
                 consolidation to which the Trustee, Custodian or any successor
                 thereto may be a party, or any corporation to which all or
                 substantially all the business of the Trustee, Custodian or any
                 successor thereto may be transferred, shall automatically be
                 the successor of such Trustee without the filing of any
                 instrument or performance of any further act, before any court.

13.10    RESIGNATION AND REMOVAL
The Trustee/Custodian may resign by written notice to the Employer which shall
be effective sixty (60) days after delivery. The Employer may also discharge any
Trustee/Custodian upon sixty (60) days notice. In either case, the Employer will
appoint a successor trustee or custodian. The Trustee/Custodian shall deliver
the Fund to its successor on the effective date of the resignation or removal,
or as soon thereafter as practicable, provided that this shall not waive any
lien the Trustee/Custodian may have upon the Fund for its compensation or
expenses. The Employer may discontinue its participation in this Prototype Plan
effective upon sixty (60) days written notice to the Sponsor. In such event the
Employer shall, prior to the effective date thereof, amend the Plan to eliminate
any reference to this Prototype Plan.

Following the effective date of the notice of termination, the Trustee/Custodian
shall have no further responsibility for providing services to the Employer or
the Plan. If the Employer fails to amend the Plan and appoint a successor
trustee/custodian within the said sixty (60) days, or such longer period as the
Trustee/Custodian may specify in writing, the Plan shall be deemed individually
designed and the Employer shall be deemed the successor trustee/custodian as the
case may be. In such event, the Sponsor may continue to hold custody of the
assets of the Plan until such time as appropriate arrangements have been made
for the security of the Plan assets, but upon notification thereof to Plan
Participants, shall no longer have any responsibility for the investment of Plan
assets.

13.11    QUALIFICATION OF PROTOTYPE
The Sponsor intends that this Prototype Defined Benefit Plan will meet the
requirements of the Code as a qualified Defined Benefit Plan. Should the
Commissioner of Internal Revenue or any delegate of the Commissioner at any time
determine that the Prototype Defined Benefit Plan fails to meet the requirements
of the Code, the Sponsor will amend the Basic Plan Document #02 to maintain its
qualified status.

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<Page>

                                   ARTICLE XIV

                                  GOVERNING LAW

14.1     GOVERNING LAW
Construction, validity and administration of the Prototype Defined Benefit Plan,
and any Employer Plan established under the terms of this Plan and accompanying
Adoption Agreement, shall be governed by Federal law to the extent applicable
and to the extent not applicable by the laws of the State or Commonwealth in
which the principal office of the Prototype Sponsor or its affiliate is located.

14.2     STATE COMMUNITY PROPERTY LAWS
The terms and conditions of the Prototype Defined Benefit Plan and any
Employer's Plan established under the terms of this Basic Plan Document #02 and
accompanying Adoption Agreement shall be applicable without regard to community
property laws of any state.

                                       76
<Page>

                                    AMENDMENT
                                     TO THE
                         PROTOTYPE DEFINED BENEFIT PLAN
                             BASIC PLAN DOCUMENT #02

The Employer named in the Adoption Agreement hereby amends the Plan to reflect
certain provisions of the Economic Growth and Tax Relief Reconciliation Act of
2001 ("EGTRRA"). This amendment is intended as a good faith compliance with the
requirements of EGTRRA and is to be construed in accordance with EGTRRA and
guidance issued thereunder. This amendment shall supersede the provisions of the
Basic Plan Document #02 to the extent those provisions are inconsistent with the
provisions of this amendment. The Basic Plan Document #02 is hereby amended as
follows:

1.       Paragraph 1.15 of the Basic Plan Document #02 entitled "Compensation",
         under the paragraph entitled "Limitation on Compensation" is amended
         effective for Plan Years beginning after December 31, 2001, by the
         addition of the following at the end of the paragraph:

         "Unless specified otherwise in the Adoption Agreement, for purposes of
         determining benefit accruals in Plan Years ending after December 31,
         2001, Compensation even for Plan Years ending before the 2001 Plan Year
         shall be $200,000, as adjusted. The cost-of-living adjustment in effect
         for a calendar year applies to annual Compensation for the
         determination period that begins with or within such calendar year."

2.       Paragraph 1.19 of the Basic Plan Document #02 entitled "Defined Benefit
         Dollar Limitation" is amended by the addition of the following
         sub-paragraph at the end thereof:

         "For Limitation Years ending after December 31, 2001, the "Defined
         Benefit Dollar Limitation" is $160,000, as adjusted. Said Defined
         Benefit Dollar Limitation shall be effective January 1 of each year and
         is determined under Code Section 415(d) in such manner as the Secretary
         shall prescribe, and is payable in the form of a Straight Life Annuity.
         A limitation as adjusted under Code Section 415(d) will apply to
         Limitation Years ending with or within the calendar year for which the
         adjustment applies."

3.       Paragraph 1.34 of the Basic Plan Document #02 entitled "Eligible
         Retirement Plan" is amended by the addition of the following at the end
         thereof:

         "The following shall apply only to distributions made after December
         31, 2001. For purposes of the Direct Rollover provisions in paragraph
         4.5 of the Plan, an Eligible Retirement Plan shall also mean an annuity
         contract described in Code Section 403(b) and an eligible plan under
         Code Section 457(b) which is maintained by a state, political
         subdivision of a state, or any agency or instrumentality of a state or
         political subdivision of a state which agrees to separately account for
         amounts transferred into such plan from this Plan. The definition of
         Eligible Retirement Plan shall also apply in the case of a distribution
         to a surviving Spouse, or to a Spouse or former Spouse who is the
         alternate payee under a Qualified Domestic Relations Order, as defined
         in Code Section 414(p).

         For purposes of the Direct Rollover provisions in paragraph 4.5 of the
         Plan, a portion of the distribution shall not fail to be an Eligible
         Rollover Distribution merely because the portion consists of Voluntary
         After-tax Contributions that are not includible in gross income.
         However, such portion may be transferred only to an individual
         retirement account or annuity described in Code Section 408(a) or (b),
         or to a qualified Defined Contribution Plan described in Code Section
         401(a) or 403(a) that agrees to separately account for amounts so
         transferred, including separately accounting for the portion of such
         distribution which is includible in gross income and the portion of
         such distribution which is not so includible."

4.       Paragraph 1.50 of the Basic Plan Document #02 entitled "Key Employee",
         is deleted in its entirety and replaced with the following for Plan
         Years beginning after December 31, 2001:

         "1.50 KEY EMPLOYEE Key Employee means any Employee or former Employee
         (including any deceased Employee) who at any time during the Plan Year
         that includes the determination date was an officer of the Employer
         having annual Compensation greater than $130,000 [as adjusted under
         Code Section 416(i)(1) for Plan Years beginning after December 31,
         2002], a five percent (5%) owner of the Employer, or a one percent (1%)
         owner of the Employer having annual Compensation of more than $150,000.
         For this purpose, annual Compensation means Compensation within the
         meaning of Code Section 415(c)(3). The determination of who

                                       77
<Page>

         is a Key Employee will be made in accordance with Code Section
         416(i)(1) and the applicable Regulations and other guidance of general
         applicability issued thereunder."

5.       Paragraph 1.54 of the Basic Plan Document #02 entitled "Maximum
         Permissible Amount", is amended by the addition of the following
         sub-paragraphs (g) - (k):

         "(g)    The "Maximum Permissible Amount" is the lesser of the Defined
                 Benefit Dollar Limitation or the defined benefit compensation
                 limitation [both adjusted where required, as provided in (h)
                 and, if applicable, in (i) or (j) below].

         (h)     If the Participant has fewer than 10 Years of Participation in
                 the Plan, the Defined Benefit Dollar Limitation shall be
                 multiplied by a fraction, (1) the numerator of which is the
                 number of Years (or part thereof) of Participation in the Plan
                 and (2) the denominator of which is 10. In the case of a
                 Participant who has fewer than 10 Years of Service with the
                 Employer, the defined benefit compensation limitation shall be
                 multiplied by a fraction, (1) the numerator of which is the
                 number of Years (or part thereof) of Service with the Employer
                 and (2) the denominator of which is 10.

         (i)     If the benefit of a Participant begins prior to age 62, the
                 Defined Benefit Dollar Limitation applicable to the Participant
                 at such earlier age is an Annual Benefit payable in the form of
                 a Straight Life Annuity beginning at the earlier age that is
                 the Actuarial Equivalent of the Defined Benefit Dollar
                 Limitation applicable to the Participant at age 62 [adjusted
                 under (h) above, if required]. The Defined Benefit Dollar
                 Limitation applicable at an age prior to age 62 is determined
                 as the lesser of (1) the Actuarial Equivalent (at such age) of
                 the Defined Benefit Dollar Limitation computed using the
                 interest rate and mortality table (or other tabular factor)
                 specified in Section III(B) of the Adoption Agreement and (2)
                 the Actuarial Equivalent (at such age) of the Defined Benefit
                 Dollar Limitation computed using a 5% interest rate and the
                 applicable mortality table as defined in Section III(B) of the
                 Adoption Agreement. Any decrease in the Defined Benefit Dollar
                 Limitation determined in accordance with this paragraph (i)
                 shall not reflect a mortality decrement if benefits are not
                 forfeited upon the death of the Participant. If any benefits
                 are forfeited upon death, the full mortality decrement is taken
                 into account.

         (j)     If the benefit of a Participant begins after the Participant
                 attains age 65, the Defined Benefit Dollar Limitation
                 applicable to the Participant at the later age is the Annual
                 Benefit payable in the form of a Straight Life Annuity
                 beginning at the later age that is actuarially equivalent to
                 the Defined Benefit Dollar Limitation applicable to the
                 Participant at age 65 [adjusted under (i) above, if required].
                 The Actuarial Equivalent of the Defined Benefit Dollar
                 Limitation applicable at an age after age 65 is determined as
                 (1) the lesser of the Actuarial Equivalent (at such age) of the
                 Defined Benefit Dollar Limitation computed using the interest
                 rate and mortality table (or other tabular factor) specified in
                 Section III(B) of the Adoption Agreement and (2) the Actuarial
                 Equivalent (at such age) of the Defined Benefit Dollar
                 Limitation computed using a 5% interest rate assumption and the
                 applicable mortality table as defined in Section III(B) of the
                 Adoption Agreement. For these purposes, mortality between age
                 65 and the age at which benefits commence shall be ignored.

         (k)     Unless indicated otherwise in the Adoption Agreement, benefit
                 increases resulting from the increase in the above limitations
                 will be provided to all Participants who have one Hour of
                 Service on or after the first day of the first Plan Year ending
                 after December 31, 2001."

6.       Paragraph 4.3 of the Basic Plan Document #02 entitled "Rollover
         Contributions", is amended by the addition of the following paragraph
         (f) which shall read as follows:

         "(f)    If elected by the Employer in the Adoption Agreement, the Plan
                 will accept Participant Rollover Contributions and/or Direct
                 Rollovers of distributions made after December 31, 2001, from
                 the types of plans specified in the Adoption Agreement,
                 beginning on the Effective Date specified in the Adoption
                 Agreement."

7.       Paragraph 4.5 of the Basic Plan Document #02 entitled "Direct Rollover
         of Benefits", is amended effective January 1, 2002 by the addition of
         the following paragraph:

         "The following shall apply only to distributions made after December
         31, 2001. For purposes of the Direct Rollover provisions in this
         paragraph 4.5 of the Plan, an Eligible Retirement Plan shall also mean
         an annuity

                                       78
<Page>

         contract described in Code Section 403(b) and an eligible plan under
         Code Section 457(b) which is maintained by a state, political
         subdivision of a state, or any agency or instrumentality of a state or
         political subdivision of a state which agrees to separately account for
         amounts transferred into such plan from this Plan. The definition of
         Eligible Retirement Plan shall also apply in the case of a distribution
         to a surviving Spouse, or to a Spouse or former Spouse who is the
         alternate payee under a Qualified Domestic Relations Order, as defined
         in Code Section 414(p).

         For purposes of the Direct Rollover provisions in this paragraph 4.5 of
         the Plan, a portion of the distribution shall not fail to be an
         Eligible Rollover Distribution merely because the portion consists of
         Voluntary After-tax Contributions that are not includible in gross
         income. However, such portion may be transferred only to an individual
         retirement account or annuity described in Code Section 408(a) or (b),
         or to a qualified Defined Contribution Plan described in Code Section
         401(a) or 403(a) that agrees to separately account for amounts so
         transferred, including separately accounting for the portion of such
         distribution which is includible in gross income and the portion of
         such distribution which is not so includible."

8.       Effective as of the date set forth in the Adoption Agreement in the
         section entitled "Treatment of Rollovers in Application of Involuntary
         Cash-out Provisions", paragraph 4.10 of the Basic Plan Document #02
         entitled "Withdrawal on Termination of Employment " is amended by the
         addition of the following at the end thereof:

         "If elected by the Employer in the Adoption Agreement, the value of a
         Participant's Vested Accrued Benefit shall be determined without regard
         to that portion of the Accrued Benefit that is attributable to Rollover
         Contributions (and the earnings allocable thereto) within the meaning
         of Code Sections 402(c), 403(a)(4), 403(b)(8), 408(d)(3)(A)(ii) and
         457(e)(16). If the value of the Participant's Vested Accrued Benefit as
         so determined is $5,000 or less, the Plan shall, within normal
         administrative policy, immediately distribute the Participant's entire
         nonforfeitable Accrued Benefit."

9.       Paragraph 10.7 of the basic plan document #02 entitled "participant
         loans" is amended effective January 1, 2001 by deleting the language at
         subsection (i) and replacing it with the following:

         "(i)    effective for plan loans made after December 31, 2001, plan
                 provisions prohibiting loans to any owner-employee or
                 shareholder employee shall cease to apply."

10.      Paragraph 12.2 of the Basic Plan Document #02 entitled "Minimum
         Benefit" is amended for Plan Years beginning after December 31, 2001 by
         the addition of the following new subparagraphs at the end of the
         paragraph that shall read as follows:

         "CONTRIBUTIONS UNDER OTHER PLANS - The Employer may provide in the
         Adoption Agreement that the minimum benefit requirement shall be met in
         another plan, including another plan that consists solely of a cash or
         deferred arrangement which meets the requirements of Code Section
         401(k)(12) and Matching Contributions that meet the requirements of
         Code Section 401(m)(11).

         DETERMINING YEARS OF TOP-HEAVY SERVICE - For purposes of satisfying the
         minimum benefit requirements of Code Section 416(c)(1) and the Plan, in
         determining Years of Service with the Employer, any Service with the
         Employer shall be disregarded to the extent that such Service occurs
         during a Plan Year when the Plan benefits [within the meaning of Code
         Section 410(b)] no Key Employee or former Key Employee."

11.      Paragraph 12.5 of Basic Plan Document #02 entitled "Benefit Reduction
         Resulting From Aggregation" shall be amended by the addition of a new
         sub-paragraph at the end thereof that shall read as follows:

         "The provisions of this paragraph 12.5 shall be superceded by the
         amended definition of Maximum Permissible Amount for Plan Years
         beginning after 2001."

12.      This paragraph shall apply for purposes of determining whether the Plan
         is a Top-Heavy Plan under Code Section 416(g) for Plan Years beginning
         after December 31, 2001, and whether the Plan satisfies the minimum
         benefits requirements of Code Section 416(c) for such years. This
         section amends Article XII of the Basic Plan Document #02 by adding
         paragraph 12.6 entitled "Determination of Top-Heavy Status". The
         paragraph shall read as follows:

                                       79
<Page>

         "12.6   DETERMINATION OF TOP-HEAVY STATUS

                 (a)    DETERMINATION OF PRESENT VALUES AND AMOUNTS - This
                        paragraph 12.6 shall apply for purposes of determining
                        the Present Values of Accrued Benefits and the amounts
                        of account balances of Employees as of the Top-Heavy
                        Determination Date.

                 (b)    DISTRIBUTIONS DURING THE PLAN YEAR ENDING ON THE
                        TOP-HEAVY DETERMINATION DATE - The Present Value of
                        Accrued Benefits and the amounts of account balances of
                        an Employee as of the Top-Heavy Determination Date shall
                        be increased by the distributions made with respect to
                        the Employee under the Plan and any plan aggregated with
                        this Plan under Code Section 416(g)(2) during the 1-year
                        period ending on the Top-Heavy Determination Date. The
                        preceding sentence shall also apply to distributions
                        under a terminated plan which, had it not been
                        terminated, would have been aggregated with this Plan
                        under Code Section 416(g)(2)(A)(i). In the case of a
                        distribution made for a reason other than separation
                        from Service, death, or Disability, this provision shall
                        be applied by substituting "5-year period" for "1-year
                        period".

                 (c)    EMPLOYEES NOT PERFORMING SERVICES DURING THE PLAN YEAR
                        ENDING ON THE TOP-HEAVY DETERMINATION DATE - The Accrued
                        Benefits and accounts of any individual who has not
                        performed services for the Employer during the 1-year
                        period ending on the Top-Heavy Determination Date shall
                        not be taken into account."

13.      A new Paragraph 5.16 entitled "Application of the 1994 Group Annuity
         Reserving Table" is added at the end of Article V that shall read as
         follows:

         "5.16   APPLICATION OF THE 1994 GROUP ANNUITY RESERVING TABLE

                 (a)    Unless indicated otherwise in the Adoption Agreement,
                        this paragraph will apply to distributions with Annuity
                        Starting Dates on or after December 31, 2001.

                 (b)    Notwithstanding any other Plan provisions to the
                        contrary, the applicable mortality table used for
                        purposes of adjusting any benefit or limitation under
                        Code Sections 415(b)(2)(B), (C), or (D) as set forth in
                        Section III(B) of the Adoption Agreement and the
                        applicable mortality table used for purposes of
                        satisfying the requirements of Code Section 417(e) as
                        set forth in Section III(B) of the Adoption Agreement is
                        the table prescribed in Revenue Ruling 2001-62.

                        However, in lieu of the sub-paragraph immediately above,
                        if the Plan uses the applicable mortality table for
                        reasons other than those listed above, then
                        notwithstanding any other Plan provisions to the
                        contrary, any reference in the Plan to the mortality
                        table prescribed in Revenue Ruling 95-6 shall be
                        construed as a reference to the mortality table
                        prescribed in Revenue Ruling 2001-62 for all purposes
                        under the Plan."

                 (c)    For any distribution with an Annuity Starting Date on or
                        after the effective date of this paragraph and before
                        the adoption date of this paragraph, if application of
                        the amendment as of the Annuity Starting Date would have
                        caused a reduction in the amount of any distribution,
                        such reduction is not reflected in any payment made
                        before the adoption date of this paragraph. However, the
                        amount of any such reduction that is required under
                        Section 415(b)(2)(B) of the Internal Revenue Code must
                        be reflected actuarially over any remaining payments to
                        the Participant.

                                       80

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