Document:

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                                                                    Exhibit 10-d

                       CHIQUITA BRANDS INTERNATIONAL, INC.

                            CAPITAL ACCUMULATION PLAN

            Originally Adopted by the Employee Benefits Committee of
                       Chiquita Brands International, Inc.
                                 on May 2, 2000

        Conformed to Include Amendments Adopted through October 22, 2001
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                       CHIQUITA BRANDS INTERNATIONAL, INC.

                            CAPITAL ACCUMULATION PLAN

      Effective as of January 1, 2000, Chiquita Brands International, Inc. (the
"Sponsoring Company") has established the Chiquita Brands International, Inc.
Capital Accumulation Plan (the "Plan") on behalf of selected employees of the
Sponsoring Company and any Affiliated Companies which adopt the Plan with the
permission of the Sponsoring Company, all in accordance with the terms and
conditions set forth below.

                                   SECTION ONE

                                 PURPOSE OF PLAN

      A. DESIGNATION. The Plan is designated the "Chiquita Brands International,
Inc. Capital Accumulation Plan."

      B. PURPOSE. The purpose of the Plan is to provide retirement, disability,
death and employment termination benefits for a select group of management and
highly compensated employees of the Participating Companies and for the
beneficiaries of those employees. The Plan is intended to be a non-qualified
plan of executive deferred compensation, exempt from the requirements of Title I
of ERISA.

      C. VOLUNTARY PARTICIPATION. An Employee who completes the eligibility
requirements set forth in Section Three of the Plan may voluntarily elect to
participate in the Plan by notifying the Administrative Committee as described
in Paragraph A of Section Seven.

                                   SECTION TWO

                                   DEFINITIONS

      As used in the Plan:

      "Accounts" shall mean a Participant's Basic Match Contribution Account,
his Deferral Contribution Account, his Incremental Match Contribution Account,
his Savings Plan Restoration Match Contribution Account, his Predecessor
Account, and, if applicable, his Deemed Participation Contribution Account. The
term "Accounts" shall also include any additional accounts established by the
Administrative Committee, in its sole discretion.

      "Administrative Committee" shall mean the Chiquita Brands International,
Inc. Employee Benefits Committee which has been appointed to administer the Plan
in accordance with the provisions of Section Five of the Plan. Notwithstanding
the foregoing, "Administrative Committee" may also include any individual or
committee to which the Administrative Committee has delegated authority to act
with respect to a specific activity. The Administrative Committee shall be the
"named fiduciary," as referred to in Section 402(a) of ERISA, with respect to
the management, operation and administration of the Plan.

      "Affiliated Company" or "Affiliated Companies" shall mean (i) a member of
a controlled group of corporations of which the Sponsoring Company is a member,
as determined in accordance with Section 414(b) of the Internal Revenue Code and
the regulations issued thereunder, (ii) a trade or business
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which is under common control with the Sponsoring Company, as determined in
accordance with Section 414(c) of the Internal Revenue Code and the regulations
issued thereunder, or (iii) a member of an affiliated service group of which the
Sponsoring Company is a member, as determined in accordance with Section 414(m)
of the Internal Revenue Code. In addition, "Affiliated Company" shall also
include any other entity designated by the Board of Directors of the Sponsoring
Company in its sole discretion.

      "Basic Match Contribution" shall mean the cumulative amount the
Participating Company contributes to the Trust each Plan Year on behalf of a
Participant, as described in Paragraph B of Section Seven of the Plan.

      "Basic Match Contribution Account" shall mean the account maintained for a
Participant reflecting the Basic Match Contributions allocated to such
Participant pursuant to Paragraph B of Section Seven, as adjusted by earnings or
losses thereon in accordance with the provisions of Section Six.

      "Beneficiary" shall mean any person entitled to receive benefits which are
payable upon or after a Participant's death pursuant to Section Ten of the Plan.

      "Board of Directors" shall mean the Board of Directors of the Sponsoring
Company or the Board of Directors of a Participating Company, as the case may
be, or any individual or committee to which the Board of Directors has delegated
authority to act with respect to a specific activity.

      "Bonus" shall mean any amount payable as a bonus in the Plan Year to an
Employee, other than severance bonuses, to the extent that such amount is
classified as a "Bonus" for purposes of this Plan and is payable pursuant to a
program which has been specifically identified by an authorized representative
of the Sponsoring Company as eligible for consideration as a Bonus hereunder.
The Bonus amount will be increased by any amounts with respect to which the
Employee has elected to defer or reduce such Bonus for federal income tax
purposes (i) under this Plan, (ii) under a Savings Plan or (iii) under any
"cafeteria plan," dependent care assistance program or qualified transportation
fringe benefit program (as described in Sections 125, 129 and 132 of the
Internal Revenue Code) maintained by the Participating Companies. Bonus shall
not include any amounts paid to the Employee pursuant to a program which has not
been identified as eligible for consideration as the source of a Bonus for
purposes of this Plan.

      "Change of Control" shall mean the occurrence of any of the following
events:
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      (i) any "person" (as such term is used in Sections 13(d) and 14(d) of the
Exchange Act), other than an Exempt Holder or Exempt Entity, is or becomes the
"beneficial owner" (as defined in Rules 13d-3 and 13d-5 under the Exchange Act,
except that a person shall be deemed to have "beneficial ownership" of all
shares that such person has the right to acquire, whether such right is
exercisable immediately or only after the passage of time), directly or
indirectly, of 30% or more of the total voting power of all of the Sponsoring
Company's voting securities then outstanding ("Voting Shares"), provided, that
Exempt Holders "beneficially own" (as so defined), on a combined basis, a lesser
percentage of the Voting Shares than such other person and do not have the right
or ability by voting power, contract or otherwise to elect or designate for
election a majority of the Board of Directors of the Company;

      (ii) on any date, the individuals who constituted the Sponsoring Company's
Board of Directors at the beginning of the two-year period immediately preceding
such date (together with any new directors whose election by the Sponsoring
Company's Board of Directors, or whose nomination for election by the Sponsoring
Company's shareholders, was approved by a vote of at least two-thirds of the
directors then still in office who were either directors at the beginning of
such period or whose election or nomination for election was previously so
approved) cease for any reason to constitute a majority of the directors then in
office; or

      (iii) immediately after a merger or consolidation of the Sponsoring
Company or any subsidiary of the Sponsoring Company with or into, or the sale or
other disposition of all or substantially all of the Sponsoring Company's assets
to, any other corporation, (a) the Voting Shares of the Sponsoring Company
outstanding immediately prior to such transaction do not represent (either by
remaining outstanding or by being converted into voting securities of the
surviving or acquiring entity or any parent thereof) more than 50% of the total
voting power of the voting securities of the Sponsoring Company or surviving or
acquiring entity or any parent thereof outstanding immediately after such merger
or consolidation; and (b) either (x) a person or group (other than an Exempt
Entity) beneficially owns a percentage of the total voting power of the
Sponsoring Company or surviving or acquiring entity or any parent thereof which
exceeds both 20% and the percentage owned, on a combined basis, by the Exempt
Holders or (y) the Exempt Holders beneficially own, on a combined basis, less
than 2% of such voting power. In the case of a Participating Company other than
the Sponsoring Company, "Change of Control" shall mean (i) such Participating
Company ceasing to be a direct or indirect subsidiary of the Sponsoring Company
(or its successor entity) or (ii) a sale of substantially all of such
Participating Company's assets to an entity other than the Sponsoring Company
(or its successor entity) or one or more of its subsidiaries.

      "Company Contribution Account" shall mean the account maintained for a
Participant reflecting contributions made by a Participating Company which are
allocated to such Participant pursuant to Section Seven of the Plan, as adjusted
for earnings or losses thereon in accordance with the provisions of Section Six
of the Plan. A Participant's Company Contribution Account shall consist of the
following subaccounts where applicable: (i) a Basic Match Contribution Account,
(ii) a Deemed Participation Match Contribution Account, (iii) a Savings Plan
Restoration Match Contribution Account and (iv) an Incremental Match
Contribution Account. All references in the Plan or Trust Agreement to "Company
Contribution Account" shall, where appropriate, be deemed to constitute a
reference to the above- referenced subaccounts.

      "Compensation" shall mean an Employee's Salary and Bonus payable by a
Participating Company during a Plan Year.
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       "Deemed Participation Match Contribution" shall mean the credit made to
the ledger account maintained by a Participating Company on behalf of a
Participant who had attained age forty- five (45) prior to the Effective Date
which reflects the hypothetical Basic Match Contributions and Incremental Match
Contributions which would have been made to the Trust on behalf of the
Participant between the Participant's Index Date and the Effective Date, had the
Plan been in effect during such period of time, subject to the further
limitations described in Paragraph E of Section Seven of the Plan.

      "Deemed Participation Match Contribution Account" shall mean the ledger
account maintained by a Participating Company on behalf of a Participant
reflecting the Deemed Participation Match Contributions allocated to such
Participant pursuant to Paragraph E of Section Seven.

      "Deferral Contribution" shall mean the cumulative amount the Participating
Company contributes to the Trust each Plan Year on behalf of a Participant equal
to the amount by which a Participant elected to reduce his Compensation for such
Plan Year pursuant to Paragraph A of Section Seven.

      "Deferral Contribution Account" shall mean the account maintained for a
Participant reflecting the Deferral Contributions allocated to such Participant
pursuant to Paragraph A of Section Seven, as adjusted by earnings or losses
thereon in accordance with the provisions of Section Six of the Plan.

      "Effective Date" of the Plan shall mean January 1, 2000.

      "Eligible Participant" shall be used in the context of determining which
Participants are eligible to receive Incremental Match Contributions and Savings
Plan Restoration Match Contributions and shall mean any Participant who (i) was
employed by a Participating Company or an Affiliated Company on the last day of
the Plan Year, and (ii) elected, pursuant to Paragraph A of Section Seven, to
reduce his Compensation with respect to such Plan Year.

      "Employee" shall mean any person employed by a Participating Company (i)
who is a "Highly Compensated Employee" determined by applying the principles of
Section 414(q) of the Internal Revenue Code, but applied as if the person's
Salary was the only compensation received from the Participating Company, and
(ii) who has either been designated as an "Executive Officer" by the Board of
Directors for purposes of Rule 3b-7 under the Exchange Act or has been
designated by the Administrative Committee as eligible to participate in the
Plan. For purposes of (i), above, an individual will be treated as satisfying
such condition with respect to the first day of a Plan Year if the individual's
current Salary equals or exceeds the indexed dollar amount of compensation under
Section 414(q)(1)(B)(i) as in effect on the October 1 of the immediately
preceding Plan Year. In addition, if an individual is hired during a Plan Year,
such individual will be deemed to have met the requirement of (i), above, as of
his date of hire if his current Salary equals or exceeds the indexed dollar
amount of compensation under Section 414(q)(1)(B) (i) as in effect on the first
day of such Plan Year.

      "ERISA" shall mean the Employee Retirement Income Security Act of 1974, as
amended from time to time. References in the Plan to any Section of ERISA shall
include any successor provision thereto.

      "Exchange Act" shall mean the Securities Exchange Act of 1934.
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       "Exempt Holder" shall mean American Financial Group, Inc., each of its
subsidiaries and affiliates, Carl H. Lindner, his spouse, his children and their
spouses and his grandchildren (or the legal representative of any such person)
and each trust for the benefit of each such person.

      "Exempt Entity" means (i) an institution that is entitled under Rule
13(d)-1 of the Exchange Act (or any successor rule or regulation) to report its
ownership of equity securities of the Sponsoring Company through the filing of a
statement on Schedule 13G under the Exchange Act, in lieu of Schedule 13D, for
so long as such institution remains so entitled, (ii) an underwriter temporarily
holding securities pursuant to an offering of such securities, (iii) the
Sponsoring Company, any of its subsidiaries or any employee benefit plan (or
related trust) sponsored or maintained by the Sponsoring Company or any of its
subsidiaries, and (iv) the surviving or acquiring entity (and the direct and
indirect wholly owning parents thereof) in a merger, consolidation, sale or
disposition transaction of the type referred to in clause (iii) of the
definition of a Change of Control provided such transaction has not resulted in
a Change in Control due to failure to satisfy the conditions of subclause (a) or
subclause (b) of said clause (iii).

      "Incremental Match Contribution" shall mean the cumulative amount the
Participating Company contributes to the Trust each Plan Year on behalf of an
Eligible Participant described in Paragraph C of Section Seven of the Plan.

      "Incremental Match Contribution Account" shall mean the account maintained
for a Participant reflecting the Incremental Match Contribution allocated to
such Participant pursuant to Paragraph C of Section Seven, as adjusted by
earnings or losses thereon in accordance with the provisions of Section Six of
the Plan.

      "Incremental Years" shall mean, with respect to a Participant, the whole
number of Plan Years in the sequence which begins with the Participant's Index
Year and ends with the then- current Plan Year, inclusive.

      "Index Date" shall mean, in the case of Participant who is employed on the
Effective Date and who has attained 45 on or before the Effective Date, the
first day of the Calendar Year in which such Participant attained age 45. In the
case of a Participant who is employed on the Effective Date and has not yet
attained age 45 as of the Effective Date, the term Index Date means the first
day of the Calendar Year in which the Participant attains the age of 45 plus "n"
where "n" equals the number of years from the beginning of the Participant's
first year of participation in this Plan prior to the year in which the
Participant attains age 45. In the case of a Participant who is hired after the
Effective Date, and who attains age 45 prior to becoming a Participant in the
Plan, the Index Date shall be the first day of the Calendar Year in which the
Participant attained age 45. In the case of a Participant who is hired after the
Effective Date and who has not attained age 45 prior to commencing participation
in the Plan, the Index Date shall be the first day of the Calendar Year in which
the executive attains age 45 plus "n" where "n" equals the number of years, if
any, from the beginning of the Participant's first year of participation in this
Plan prior to the year in which the Participant attains age 45.

      "Index Year" shall mean, with respect to a Participant, the Plan Year that
includes such Participant's Index Date.
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       "Internal Revenue Code" shall mean the Internal Revenue Code of 1986, as
amended from time to time. References in the Plan to any Section of the Internal
Revenue Code shall include any successor provision thereto.

      "Investment Election" shall mean the form, filed with the Administrative
Committee, or its delegate, or such other procedure as may be specified by the
Administrative Committee at any time, and from time to time, through which a
Participant may designate the manner in which his Accounts shall be allocated
among the Investment Funds.

      "Investment Election Date" shall mean the first business day of each
month.

      "Investment Fund" shall mean each fund, contract, or other arrangement
designated by the Administrative Committee as an Investment Fund in which
Participants may direct their Accounts to be invested.

      "Participant" shall mean an Employee who becomes a Participant in the Plan
as provided in Section Four of the Plan.

      "Participating Company" shall mean the Sponsoring Company, or any
Affiliated Company which the Sponsoring Company designates as having adopted the
Plan and Trust pursuant to the provisions of Section Twenty of the Plan.

      "Plan" shall mean the Chiquita Brands International, Inc. Capital
Accumulation Plan as set forth in this document, and as hereafter amended.

      "Plan Year" shall mean the twelve (12)-consecutive month period ending on
December 31.

      "Predecessor Account" shall mean the amount in a Participant's 1999 Plan
Year deferred compensation account under the Chiquita Brands International, Inc.
Deferred Compensation Plan or the American Produce Company Deferred Compensation
Plan, as applicable, which such Participant elected to transfer to this Plan as
of January 1, 2000, as adjusted for earnings or losses thereon in accordance
with the provisions of Section Six of the Plan. The amounts allocated to a
Participant's Predecessor Account shall be subject to all of the rules and
procedures in this Plan which apply to a Participant's Deferral Contribution
Account, except that all prior elections regarding the term of deferral and form
of distribution of such 1999 Plan Year deferred compensation account shall
remain in effect for purposes of this Plan. This amount shall not be considered
a Deferral Contribution for purposes of the Basic Match Contribution, the
Incremental Match Contribution, the Savings Plan Restoration Match Contribution
or the Deemed Participation Match Contribution.

      "Retirement Date" of a Participant shall mean the later of (i)
Participant's fifty-fifth (55th) birthday, or (ii) the date upon which a
Participant completes ten (10) Years of Service commencing with the calendar
year in which the Participant attains his forty-fifth (45th) birthday.

      "Salary" shall mean basic cash compensation before any payroll deductions
for taxes or any other purposes, payable by a Participating Company to an
Employee in respect of such Employee's service for a Participating Company
during the Plan Year increased by any amounts with respect to which the Employee
has elected to defer or reduce remuneration for federal income tax purposes (i)
under this Plan, (ii) under a Savings Plan or (iii) under any "cafeteria plan",
dependent care assistance program or qualified transportation fringe benefit
program (as described in Sections 125, 129 and 132 of the Internal Revenue Code)
maintained by the
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Participating Companies. Salary shall not include any amounts paid to the
Employee as (i) overtime pay, (ii) any imputed income, severance pay and special
allowances or other amounts not considered as a part of base salary for time
actually worked, (iii) any amounts paid during a Plan Year on account of the
Employee under this Plan or under any other employee pension benefit plan (as
defined in Section 3(2) of ERISA), and (iv) except as otherwise provided in the
preceding sentence, any amounts which are not includible in the Employee's
income for applicable income tax purposes.

       "Savings Plan" shall mean the Chiquita Savings and Investment Plan and
any other qualified or nonqualified retirement program maintained by any
Participating Company into which employee contributions and employer matching
contributions may be made.

      "Savings Plan Restoration Match Contribution" shall mean the cumulative
amount the Participating Company contributes to the Trust each Plan Year as
described in Paragraph D of Section Seven of the Plan.

      "Savings Plan Restoration Match Contribution Account" shall mean the
account maintained for a Participant reflecting the Savings Plan Restoration
Match Contribution allocated to such Participant pursuant to Paragraph D of
Section Seven, as adjusted by earnings or losses thereon in accordance with the
provisions of Section Six of the Plan.

      "Sponsoring Company" shall mean Chiquita Brands International, Inc.

      "Total and Permanent Disability" shall mean physical and/or mental
incapacity of such a nature that it prevents a Participant from engaging in or
performing the principal duties of his customary employment or occupation on a
continuing or sustained basis.

      "Trust" shall mean the entity established pursuant to a Chiquita Brands
International, Inc. Capital Accumulation Plan Trust Agreement between the
Sponsoring Company and a trustee selected by the Administrative Committee from
time to time.

      "Valuation Date" shall mean the last day of each month or any other date
the Administrative Committee, in its sole discretion, shall select as a
Valuation Date.

      "Year of Service" shall mean a twelve (12) month period beginning on a
Participant's initial date of hire and on successive anniversaries of such date
during which the Participant is treated by the Sponsoring Company or any
Affiliated Company as continuously employed.

      Wherever appropriate, words used in the Plan in the singular may mean the
plural, the plural may mean the singular, and the masculine may mean the
feminine.

                                  SECTION THREE

                          REQUIREMENTS FOR ELIGIBILITY

      Any Employee shall be eligible to elect to have Deferral Contributions
made on his behalf under the Plan and to share in the allocations of Basic Match
Contributions and, if applicable, Deemed Participation Match Contributions,
Savings Plan Restoration Match Contributions and Incremental Match Contributions
under the Plan. Any Participant who has made an election to make Deferral
Contributions under this Plan, who incurs a termination of employment, and who
is subsequently rehired by a Participating Company, shall
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automatically become eligible to elect to have Deferral Contributions made on
his behalf under the Plan effective as of the date of his rehire. In such case
the Participant's Incremental Years for purposes of computing Incremental Match
Contributions and the post-date of hire service for purposes of computing the
portion of any Deemed Participation Match Contributions earned by the
Participant will be adjusted to exclude the years of the break in service and
Years of Service for vesting purposes will be adjusted in accordance with the
principles applying to qualified plans under the Internal Revenue Code.

                                  SECTION FOUR

                            PARTICIPATION IN THE PLAN

      Within thirty (30) days after meeting the eligibility requirements of
Section Three, each Employee shall be notified that he is eligible to
participate in the Plan and shall be provided with such election forms as may be
required to initiate such participation and any other applicable information. In
addition, an Employee who enrolls in the Plan as of the Effective Date may
elect, pursuant to such procedures as the Administrative Committee may
determine, to have a Predecessor Account established on his behalf with respect
to the 1999 Plan Year deferred compensation attributable to the Chiquita Brands
International, Inc. Deferred Compensation Plan or the American Produce Company
Deferred Compensation Plan. Finally, each Employee who becomes a Participant
shall be provided with a designation of beneficiary form with which he may
designate one or more Beneficiaries to receive benefits in the event of his
death.

      Prior to October 22, 2001, elections to participate in the Plan by
individuals who qualify as Employees as of the first day of any Plan Year must
be made no later than November 15 of the immediately preceding Plan Year except
(i) with respect the Plan Year which begins January 1, 2000, such election must
be made no later than December 15, 1999, and (ii) with respect to the Plan Year
in which an individual is initially hired and first qualifies as an Employee and
therefore becomes eligible to participate in the Plan, such election must be
made within sixty (60) days of the date on which such individual was notified of
his eligibility and such election shall be effective as of the first payroll
period following its receipt and processing by the Administrative Committee.

      On and after October 22, 2001, the rules set forth in the immediately
preceding paragraph shall continue to apply with respect to any election to
defer any portion of a Bonus payable by a Participating Company with respect to
a Plan Year by an eligible Employee.

      On or after October 22, 2001, any election by an eligible Employee to
defer Salary pursuant to this Plan must be made no less than thirty (30) days
prior to the first pay period with respect to which such Salary deferral
election is intended to be effective.

      The Administrative Committee may, in its sole discretion, establish any
time procedures to effectuate the enrollment during a Plan Year of an individual
who is promoted during the Plan Year into a position which qualifies the
individual as an Employee with respect to such Plan Year.

      Any Employee who does not elect to have Deferral Contributions made with
respect to any Bonuses otherwise payable to him as of the first date on which he
is first eligible shall be
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allowed to make a subsequent election to have Deferral Contributions made with
respect to Bonuses otherwise payable to him as of the January 1 of any
subsequent Plan Year, provided that such individual notifies the Administrative
Committee no later than November 15 of the immediately preceding Plan Year,
pursuant to such notification procedures as the Administrative Committee may
establish, from time to time.

      Effective October 22, 2001, any Employee who does not elect to have
Deferral Contributions made with respect to Salary otherwise payable to him as
of the first day on which he is first eligible shall be allowed to make a
subsequent election to have Deferral Contributions made with respect to Salary
otherwise payable to him as of the first day of any future pay period provided
that a written election to have such Salary Deferral Contributions made to the
Plan is received and processed by the Administrative Committee no less than
thirty (30) days before the first day of the payroll period with respect to
which such election is intended to be effective.
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                                  SECTION FIVE

                           ADMINISTRATION OF THE PLAN

      A. RESPONSIBILITY FOR ADMINISTRATION OF THE PLAN. The Administrative
Committee shall be responsible for the management, operation and administration
of the Plan.

      B. APPOINTMENT OF ADMINISTRATIVE COMMITTEE. The Board of Directors of the
Sponsoring Company has appointed the Chiquita Brands International, Inc.
Employee Benefits Committee to be the Administrative Committee hereunder. The
Administrative Committee shall be responsible for the management, operation and
administration of the Plan. Any member of the Administrative Committee may
resign by delivering written notice to the Board of Directors of the Sponsoring
Company. The Board of Directors of the Sponsoring Company shall be authorized to
remove any member of the Administrative Committee at any time and in its sole
discretion to appoint a successor whenever a vacancy on the Administrative
Committee occurs.

      C. DELEGATION OF POWERS. The Administrative Committee may appoint such
assistants or representatives as it deems necessary for the effective exercise
of its duties in administering the Plan. The Administrative Committee may
delegate to such assistants and representatives any powers and duties, both
ministerial and discretionary, as it deems expedient or appropriate.

      D. RECORDS. All acts and determinations with respect to the administration
of the Plan made by the Administrative Committee and any assistants or
representatives appointed by it shall be duly recorded by the Administrative
Committee or by the assistant or representative appointed by it to keep such
records. All records, together with such other documents as may be necessary for
the administration of the Plan, shall be preserved in the custody of the
Administrative Committee or the assistants or representatives appointed by it.

      E. GENERAL ADMINISTRATIVE POWERS. The Administrative Committee shall have
all powers necessary to administer the Plan in accordance with its terms,
including the power to construe the Plan and to determine all questions that may
arise thereunder. In the exercise of such powers under the Plan, the
Administrative Committee shall have discretionary authority to interpret the
terms of the Plan and to determine eligibility for and entitlement to Plan
benefits in accordance with the terms of the Plan. Any interpretation or
determination made pursuant to such discretionary authority shall be given full
force and effect, unless such interpretation or determination is made after a
Change in Control and is shown to be unreasonable, arbitrary or capricious.

      F. APPOINTMENT OF PROFESSIONAL ASSISTANCE AND INVESTMENT MANAGER. The
Administrative Committee may engage accountants, attorneys, physicians and such
other personnel as it deems necessary or advisable. The functions of any such
persons engaged by the Administrative Committee shall be limited to the specific
services and duties for which they are engaged, and such persons shall have no
other duties, obligations or responsibilities under the Plan. Such persons shall
exercise no discretionary authority or discretionary control respecting the
management of the Plan. The fees and costs of such services shall be paid by the
Participating Companies.

      G. ACTIONS BY THE ADMINISTRATIVE COMMITTEE. All actions of the
Administrative Committee shall be taken pursuant to the decision of a majority
of the then members of the Administrative Committee.
<PAGE>
      H. DISCRETIONARY ACTS. In the event the Administrative Committee exercises
any discretionary authority under the Plan with respect to a Participant who is
a member of the Administrative Committee, such discretionary authority shall be
exercised solely and exclusively by those members of the Administrative
Committee other than such Participant, or, if such Participant is the sole
member of the Administrative Committee, such discretionary authority shall be
exercised solely and exclusively by the Board of Directors of the Sponsoring
Company.

      I. PAYMENT OF FEES AND EXPENSES. The members of the Administrative
Committee and their assistants and representatives shall be entitled to payment
from the Participating Companies for all reasonable costs, charges and expenses
incurred in the administration of the Plan, including, but not limited to,
reasonable fees for accounting, legal and other services rendered, to the extent
incurred by the members of the Administrative Committee or their assistants and
representatives in the course of performance of their duties under the Plan.

      J. PLAN ADMINISTRATOR. The Sponsoring Company shall be the "administrator"
(as defined in Section 3(16)(A) of ERISA) of the Plan. The Vice President of
Human Resources of the Sponsoring Company shall be the designated agent for
service of legal process.

      K. ALLOCATION AND DELEGATION OF ADMINISTRATIVE COMMITTEE RESPONSIBILITIES.
The Administrative Committee may upon approval of a majority of the members of
the Administrative Committee, (i) allocate among any of the members of the
Administrative Committee any of the responsibilities of the Administrative
Committee under the Plan or (ii) designate any person, firm or corporation that
is not a member of the Administrative Committee to carry out any of the
responsibilities of the Administrative Committee under the Plan. Any such
allocation or designation shall be made pursuant to a written instrument
executed by a majority of the members of the Administrative Committee.

                                   SECTION SIX

                             PARTICIPANTS' ACCOUNTS

      A. MAINTENANCE OF ACCOUNTS. There shall be maintained on behalf of each
Participant a Basic Match Contribution Account, an Incremental Match
Contribution Account, a Deferral Contribution Account, a Savings Plan
Restoration Match Contribution Account, a Predecessor Account and, if
applicable, a Deemed Participation Match Contribution Account. The Participant's
interest in his Company Contribution Accounts shall be subject to the vesting
schedule set forth in Paragraph A of Section Eleven. The Participant's interest
in his Deferral Contribution Account and Predecessor Account shall be one
hundred percent (100%) vested at all times. All payments to a Participant or his
Beneficiaries shall be charged against the respective Accounts of such
Participant.

      B. ACCOUNTS OF PARTICIPANT TRANSFERRED TO AN AFFILIATED Company. If a
Participant is transferred to an Affiliated Company which has not adopted the
Plan, the amounts which are credited to his Accounts shall continue to be
governed by the provisions of the Plan.

      C. ADJUSTMENT OF PARTICIPANTS' ACCOUNTS. Promptly after the last day of
each Plan Year or such other dates no less frequently than annually as the
Administrative Committee shall decide, the Administrative Committee or its
delegate shall adjust the Accounts of each Participant (other than a

<PAGE>
Participant's Deemed Participation Match Contribution Account) so that the
amount of net income, loss, appreciation or depreciation in the value of the
amount invested in an Investment Fund shall be allocated equitably and
exclusively to the Accounts of the Participants invested in such Investment
Fund. Promptly after the last day of each Plan Year, the Administrative
Committee shall adjust the Deemed Participation Match Contribution Account of
each Participant by the amount of interest specified in Paragraph E of Section
Seven.

      D. INVESTMENT OF CONTRIBUTIONS.

            (i) PARTICIPANT-DIRECTED INVESTMENTS. In accordance with procedures
established by the Administrative Committee, each Participant shall have the
opportunity, at the time of enrollment for a Plan Year and subsequently on or
before each Investment Election Date, to make an Investment Election with the
Administrative Committee or its delegate, which shall apply to all of the
Participant's Accounts for all or any specified Plan Year or Plan Years other
than his Deemed Participation Match Contribution Account which will be credited
with interest as specified in Paragraph E of Section Seven. This election shall
be effective beginning on the Investment Election Date following its receipt by
the Administrative Committee, or its delegate, and shall continue in effect
until revoked or modified as of a subsequent Investment Election Date. The
following restrictions shall apply to such investment elections:

         (a) No election may be made in violation of any applicable investment
contract or other agreement establishing an Investment Fund, and

         (b) Transfers among the available Investment Funds may be made only in
whole percentage multiples of one percent (1%) of the balances therein.

      In addition, the Administrative Committee, in its sole discretion, may
from time to time establish special Investment Election Dates to provide the
Participants with additional opportunities to designate the manner in which
their Accounts shall be allocated among the then-available Investment Funds.

            (ii) OTHER INVESTMENTS. All Accounts not subject to an Investment
Election filed with the Administrative Committee pursuant to subparagraph (i)
above shall be invested in a money market fund or other liquid or pooled fund
investment vehicle selected by the Administrative Committee.

      E. NO RIGHT TO SPECIFIC ASSETS. The fact that for administrative purposes
Accounts are maintained for each Participant under the Plan shall not be deemed
to segregate for such Participant, or to give such Participant any direct
interest in, any specific assets of the Participating Companies except as
otherwise provided in Section Eighteen below.

      F. PARTICIPANT STATEMENTS. Promptly after the end of each Plan Year the
Administrative Committee shall issue statements of account to each Participant.

                                  SECTION SEVEN

                      ALLOCATIONS TO PARTICIPANT'S ACCOUNTS

      A. DEFERRAL CONTRIBUTIONS. Each Plan Year, the Participating Company
employing a Participant who has elected to reduce his Compensation pursuant to
subparagraph (i) of this Paragraph A shall withhold from such

<PAGE>
Participant's Compensation the Deferral Contributions, as elected by such
Participant.

            (i) DEFERRAL ELECTIONS. A Participant may elect to reduce his
Compensation by an amount of up to eighty percent (80%) of his Salary and up to
eighty percent (80%) of his Bonus provided, however, that the aggregate amount
by which a Participant may elect to reduce his Compensation under this
subparagraph (i) of Paragraph A of Section Seven of the Plan shall not cause
such Participant's Compensation to be reduced below the amount necessary to
satisfy the following obligations:

         (a) Applicable employment taxes (e.g. FICA/Medicare) on amounts of
Compensation which have been deferred;

         (b) Any Federal or state tax withholding requirements relating to any
employee benefit plan and

         (C) Any Federal or state tax withholding requirements relating to any
taxable remuneration payable to the Participant.

      Such contributions shall be made through regular payroll deductions by
notifying the Administrative Committee, no later than the November 15 of the
year preceding the Plan Year for which such election is intended to become
effective pursuant to such notification procedures as the Administrative
Committee may establish, from time to time. In addition, any and all of the
dates referenced in the preceding sentence may be modified by the Administrative
Committee at any time and from time to time. Effective as of October 22, 2001, a
Participant may elect to increase, but not decrease, the percentage of his
Salary which is covered under a Deferral Contribution Election by notifying the
Administrative Committee no less than thirty days prior to the first day of the
payroll period with respect to which such increased percentage is to be applied.
A Participant may make separate elections with respect to his Salary and his
Bonus. However, no election may be made with respect to a Bonus subsequent to
November 15 of the Plan Year preceding the Plan Year for which the Bonus would
otherwise be paid. The most recent election shall remain in effect for the
entire Plan Year unless increased (in the case of an election to defer Salary)
in accordance with the provisions of this subparagraph (i) of this Paragraph A
or until suspended or revoked pursuant to this subparagraph (ii) of this
Paragraph A and, unless revoked, shall remain in effect for subsequent Plan
Years unless a new election is made for any such subsequent Plan Year.

      (ii) SUSPENSION OF DEDUCTIONS. A Participant may not elect to suspend any
Deferral Contributions which relate to an eligible Bonus which is subject to any
existing deferral election. A Participant may, however, elect to suspend his
Deferral Contributions which relate to his Salary for a Plan Year within such
Plan Year by notifying the Administrative Committee no later than thirty (30)
days prior to the first applicable payroll period as of which such election is
intended to become effective, pursuant to such notification procedures as the
Administrative Committee may establish, from time to time. Any such suspension
shall remain in effect for the remainder of the Plan Year in which such
suspension election is made and the Participant will be further suspended from
making any new Deferral Contributions with respect to his Salary during the
following Plan Year. During such period of suspension, the Deferral
Contributions of such Participant relating to Salary shall be suspended. A
Participant may not make up suspended Deferral Contributions. The Deferral
Contributions of a Participant shall be suspended automatically for any payroll
period in which such Participant does not receive any Compensation.
<PAGE>
         (iii) METHOD OF ALLOCATING DEFERRAL CONTRIBUTIONS. Each Participant who
elected to reduce his Compensation during a Plan Year pursuant to the provisions
of this Paragraph A shall receive an allocation of Deferral Contributions to his
Deferral Contribution Account for such Plan Year equal to the amount by which he
elected to reduce and has in fact reduced his Compensation for such Plan Year
pursuant to the provisions of this Paragraph A. Such allocations shall be
credited to the Participant's Deferral Contribution Account and made to the
Trust as soon as practicable but in no event more than 30 days after they are
deducted from Participant's Salary or Bonus.

      B. BASIC MATCH CONTRIBUTIONS.

         (i) Each Plan Year, each Participant shall receive an allocation to his
Basic Match Contribution Account for such Plan Year in an amount such that when
added to his Incremental Match Contribution under paragraph C of this Section
Seven shall equal fifty percent (50%) of the amount of Deferral Contributions
allocated to such Participant under Paragraph A above for such Plan Year. The
aggregate amount of the Basic Match Contributions which may be allocated to each
Participant's Basic Match Contribution Account for such Plan Year under this
Plan shall not exceed six percent (6%) of his Compensation reduced by six
percent (6%) of such amount of his Salary as does not exceed the dollar
limitation then in effect under Section 401(a)(17) of the Internal Revenue Code
(which reduction amount is a 'deemed contribution' made on behalf of such
Participant under any Savings Plan). In no event will such a 'deemed
contribution' exceed the annual limit on elective deferrals then in effect under
Section 402(g) of the Internal Revenue Code.

         (ii) The Basic Match Contribution shall be credited to the
Participant's Basic Match Contribution Account and made to the Trust throughout
the Plan Year at the same time as the Participant's Deferral Contributions, to
which such Basic Match Contributions relate, are made to the Trust.

         (iii) The Basic Match Contribution Account shall be subject to the
vesting schedule set forth in Paragraph A(iii) of Section Eleven.

      C. INCREMENTAL MATCH CONTRIBUTIONS.

         (i) Each Plan Year, each Eligible Participant whose Index Date has
occurred during such Plan Year or during a prior Plan Year shall receive an
allocation to his Incremental Match Contribution Account for such Plan Year in
an amount such that when added to his Basic Match Contribution under paragraph B
of this Section Seven shall equal fifty percent (50%) of the amount of Deferral
Contributions allocated to such Eligible Participant under Paragraph A above for
such Plan Year. Notwithstanding the above, the aggregate amount of Incremental
Match Contributions which may be allocated to an Eligible Participant's
Incremental Match Contribution Account with respect to a Plan Year may not
exceed the multiple of (a) one percent (1%) of the Eligible Participant's
Compensation for such Plan Year, times (b) the number of the Eligible
Participant's Incremental Years as of the last day of the current Plan Year.

         (ii) As a further limitation to the amount of an Eligible Participant's
Basic and Incremental Match Contributions, the sum of the Basic Match
Contributions and the Incremental Match Contributions with respect to any Plan
Year may not exceed the lesser of (i) Fifty Thousand Dollars ($50,000) or (ii)
Fifteen Percent (15%) of the Eligible Participant's Compensation with respect to
such Plan Year.

<PAGE>
      If the application of these limitations would otherwise result in the
reduction of the Incremental Match Contributions to an amount less than zero,
such excess reduction shall instead be applied to reduce the Participant's Basic
Match Contributions.

      (iii) The Incremental Match Contributions with respect to a Plan Year
shall be credited to the Eligible Participant's Incremental Match Contribution
Account and made to the Trust as soon as practicable after the end of such Plan
Year.

      (iv) The Incremental Match Contribution Account shall be subject to the
vesting schedule set forth in Paragraph A (iv) of Section Eleven.

      D. SAVINGS PLAN RESTORATION MATCH CONTRIBUTIONS.

      (i) Each Plan Year, each Eligible Participant whose Salary for such Plan
Year is less than the dollar limitation on compensation set forth under Section
401(a)(17) of the Internal Revenue Code but only after taking into account the
Eligible Participant's Deferral Contributions with respect to Salary pursuant to
Paragraph A of this Section 7, shall receive an allocation to his Savings Plan
Restoration Match Contribution Account for such Plan Year in an amount equal to
six percent (6%) of the positive difference, if any, between the amount of his
Salary which does not exceed the dollar limitation then in effect under Section
401(a)(17) of the Internal Revenue Code and his Salary after reduction by the
amount of his Deferral Contributions with respect to Salary pursuant to
Paragraph A of this Section Seven.

      (ii) The Savings Plan Restoration Match Contribution Account shall be
credited to the Eligible Participant's Savings Plan Restoration Account and made
to the Trust as soon as practicable after the end of such Plan Year.

      (iii) The Savings Plan Restoration Match Contribution Account shall be
subject to the vesting schedule set forth in Paragraph A(v) of Section Eleven.

      E. DEEMED PARTICIPATION MATCH CONTRIBUTION. On the Effective Date, each
Eligible Participant whose Index Date occurred prior to the Effective Date and
who elects to make a Deferral Contribution for the Plan Year 2000 will receive a
ledger account credit for a constructive Deemed Participation Match Contribution
with respect to each Plan Year occurring between such Eligible Participant's
Index Date and the Effective Date computed as follows:

      (i) A determination will be made of the amount of the Basic Match
Contributions and the Incremental Match Contributions which would have been
allocated to such Eligible Participant's Accounts with respect to each Plan Year
had the Plan been in effect during such Plan Year and had the individual elected
the maximum amount of permissible Deferral Contributions with respect to such
Plan Year based on the Eligible Participant's annualized Salary and target Bonus
in effect on December 1, 1999. Such determination will include all limitations
set forth above in connection with the amount of the Basic Match Contributions
and Incremental Match Contributions.

      (ii) The above amount will be reduced by an amount equal to the actuarial
equivalent computed lump-sum value of the annual accrued benefit which the
individual has earned as of the time of the computation of such ledger credit
under the terms of any defined benefit retirement- type plan (whether
tax-qualified or nonqualified) maintained by any Participating Company. Such
computation shall be made by the Administrative Committee
<PAGE>
utilizing such reasonable methodology as it may develop from time to time in its
discretion.

      (iii) The above-referenced amount will be considered earned over a fifteen
(15) year period in equal portions and each portion will be deemed to accrue on
each of the first fifteen (15) anniversaries of the Eligible Participant's date
of hire by the Sponsoring Company or any Affiliated Company beginning with the
Plan Year in which the Eligible Participant was first hired by the Sponsoring
Company or any Affiliated Company. For the portions of the Deemed Participation
Match Contribution which are deemed to have accrued in years prior to the
Effective Date, all such portions shall be deemed to have accrued in a lump-sum
on the Effective Date without interest. After the Effective Date, the remaining
portions of the Deemed Participation Match Contribution, if any, shall be earned
as of successive anniversaries of the Eligible Participant's date of hire
throughout the remainder of such fifteen (15)-year period in equal annual
amounts computed as periodic payments, discounted at at 10% per annum, and such
amounts, as earned, shall be credited to the ledger account on December 31 of
each such year.

      (iv) The accrued balance in the Eligible Participant's ledger account
shall be credited with interest on December 31 of each year at a rate to be
determined prospectively and published by the Administrative Committee, in its
discretion.

      (v) The Deemed Match Contribution shall not actually be made to the Trust
but the cumulative amount credited to the Deemed Participation Match
Contribution ledger account shall instead be paid directly to the Eligible
Participant in a lump sum by the applicable Participating Company if the
Eligible Participant terminates employment after attaining his Retirement Date
and after having become vested in accordance with Paragraph A(vi) of Section
Eleven.

      (vi) The entitlement of the Eligible Participant to the Deemed
Participation Match Contribution shall be subject to the vesting schedule set
forth in Paragraph A(vi) of Section Eleven.

      F. PROSPECTIVE EXCLUSION. From time to time, the Administrative Committee
may, in its sole discretion, determine that the inclusion of an Employee in the
Plan jeopardizes the ability of the Plan to continue to satisfy the requirements
under Section 201(2) of ERISA. In such an instance, the Administrative Committee
may direct the immediate distribution to such Employee of any vested amount in
his Company Contribution Accounts and Deferral Contribution Account.

                                  SECTION EIGHT

                               DISABILITY BENEFITS

      A. DISABILITY RETIREMENT BENEFITS. If a Participant's employment
terminates by reason of Total and Permanent Disability while in the employ of
the Sponsoring Company or an Affiliated Company, his Company Contribution
Accounts shall fully vest (except for his Deemed Participation Match
Contribution Account which will only be paid if the Participant has terminated
employment after satisfying the conditions described in Section Eleven A(vi)),
and he shall be entitled to receive benefits equal to the total amount in his
Accounts in the Plan (except for his Deemed Participation Match Contribution
Account which will only be paid if the Participant has terminated employment
after satisfying the conditions described in Section Eleven A(vi)), as
determined in accordance with the provisions of Paragraph A
<PAGE>
of Section Twelve hereof. Such benefits shall be paid at the time and in the
manner specified in Section Twelve of the Plan.

      B. DETERMINATION OF DISABILITY. The Administrative Committee shall
determine whether a Participant has suffered a Total and Permanent Disability
and its determination in that respect shall be binding upon the Participant. In
making its determination, the Administrative Committee may (i) require the
Participant to submit to medical examinations by doctors selected by the
Administrative Committee or (ii) rely upon a determination that the Participant
is entitled to disability benefits payable under Title II of the Social Security
Act, 42 U.S.C. 301 et. seq., or similar subsequent section, as evidenced by a
certificate of Social Security Insurance Award. The provisions of this Section
Eight shall be uniformly and consistently applied to all Participants.

                                  SECTION NINE

                               RETIREMENT BENEFITS

      If a Participant is employed by the Sponsoring Company or an Affiliated
Company on his Retirement Date, his Company Contribution Accounts shall fully
vest at that time (except for his Deemed Participation Match Contribution
Account which will only be paid if the Participant terminates employment after
satisfying the conditions described in Section Eleven A(vi)). If the Participant
continues in a Participating Company's employ after his Retirement Date, he
shall continue to be eligible to reduce his Compensation under the Plan and to
share in the allocations of Company Contributions under the Plan until his
actual retirement. Upon retirement on or after attaining his Retirement Date, a
Participant shall be entitled to receive benefits equal to the total amount in
his Accounts in the Plan (except for his Deemed Participation Match Contribution
Account which will only be paid if the Participant terminates employment after
satisfying the conditions described in Section Eleven A(vi)) as determined in
accordance with the provisions of Paragraph A of Section Twelve hereof. Such
benefits shall be paid at the time and in the manner specified in Section Twelve
of the Plan.

                                  SECTION TEN

                                 DEATH BENEFITS

      A. DEATH BENEFITS. Upon the death of a Participant who is employed by the
Sponsoring Company or an Affiliated Company at the time of his death, such
deceased Participant's Company Contribution Accounts shall fully vest, (except
for his Deemed Participation Match Contribution Account which will only be paid
if the Participant dies after having satisfied the conditions described in
Section Eleven A(vi)) and his Beneficiary shall be entitled to receive benefits
equal to the total amount in the deceased Participant's Accounts in the Plan
(except for his Deemed Participation Match Contribution Account which will only
be paid if the Participant dies after having satisfied the conditions described
in Section Eleven A(vi)) as determined in accordance with the provisions of
Paragraph A of Section Twelve hereof. Upon the death of a Participant who is not
employed by the Sponsoring Company or an Affiliated Company at the time of his
death, such deceased Participant's Beneficiary shall be entitled to receive
benefits equal to the vested amount in the deceased Participant's Accounts in
the Plan as determined in accordance with the provisions of Paragraph A of
Section Eleven. In either
<PAGE>
event, such benefits shall be paid at the time and in the manner specified in
Section Twelve of the Plan.

      B. DESIGNATION OF BENEFICIARIES. Each Participant may designate one or
more Beneficiaries and contingent Beneficiaries by delivering a written
designation thereof over his signature to the Administrative Committee. A
Participant may designate different Beneficiaries at any time by delivering a
new written designation over his signature to the Administrative Committee. Any
such designation shall become effective only upon its receipt by the
Administrative Committee. The last effective designation received by the
Administrative Committee shall supersede all prior designations. A designation
of a Beneficiary shall be effective only if the designated Beneficiary survives
the Participant.

      C. FAILURE OF PARTICIPANT TO DESIGNATE. If a Participant fails to
designate a Beneficiary, or if no designated Beneficiary survives the
Participant, the Participant shall be deemed to have designated the
Beneficiaries then in effect under the Group Term Life Insurance Plan of the
Sponsoring Company or an Affiliated Company, or, in the absence of any such
valid designation, his estate.

      D. BENEFICIARIES' RIGHTS. Whenever the rights of a Participant are stated
or limited in the Plan, his Beneficiaries shall be bound thereby.

                                 SECTION ELEVEN

                         EMPLOYMENT TERMINATION BENEFITS

      A. VESTING RULES.

      (i) VESTING OF DEFERRAL CONTRIBUTION ACCOUNT. A Participant is always
vested one hundred percent (100%) in his Deferral Contribution Account.

      (ii) VESTING IN COMPANY CONTRIBUTION ACCOUNTS IN SPECIAL CASES. In the
event of the termination of employment of a Participant due to death, incurrence
of Total and Permanent Disability or after attainment of his Retirement Date or
a Change in Control, such Participant shall be entitled to receive one hundred
percent (100%) of the amount in his Company Contribution Accounts (other than
the Deemed Participation Match Contribution Account which will only be payable
if the Participant terminates employment after having satisfied the conditions
described in Section Eleven A(vi)).

      (iii) VESTING OF BASIC MATCH CONTRIBUTION ACCOUNT. In the event that the
Participant terminates employment for reasons or under circumstances other than
those set forth in subparagraph (ii) above, the vested status of the
Participant's Basic Match Contribution Account will be based upon a five-year
vesting schedule wherein 20% of the balance of the Account will become vested
for each Year of Service commencing with the Participant's initial date of hire
with the Sponsoring Company or an Affiliated Company.

      (iv) VESTING OF INCREMENTAL MATCH CONTRIBUTION ACCOUNT. In the event that
the Participant terminates employment for reasons or under circumstances other
than those set forth in subparagraph (ii) above, the vested status of the
Participant's Incremental Match Contribution Account will be based upon a
schedule wherein 10% of the balance of the Account will become vested for each
Year of Service commencing with the later of (i) the Participant's initial date
of hire with the Sponsoring Company or an Affiliated Company or (ii) the
Participant's Index Date.
<PAGE>
      (v) VESTING OF SAVINGS PLAN RESTORATION MATCH CONTRIBUTION ACCOUNT. In the
event the Participant terminates employment for reasons or under circumstances
other than those set forth in subparagraph (ii) above, the vested status of
Participant's Savings Plan Restoration Match Contribution Account will be based
upon a five-year vesting schedule wherein 20% of the balance of the Account will
become vested for each Year of Service commencing with the Participant's initial
date of hire with the Sponsoring Company or an Affiliated Company.

      (vi) VESTING OF DEEMED PARTICIPATION MATCH CONTRIBUTION ACCOUNT. A
Participant will become vested in his Deemed Participation Match Contribution
ledger account on the later of (i) his attainment of his Retirement Date or (ii)
the fifth (5th) anniversary of the date of such Participant's initial
participation in the Plan. If the Participant terminates employment for any
reason prior to such Retirement Date or prior to such fifth (5th) anniversary,
the individual will have no entitlement to receive any payments with respect to
his Deemed Participation Match Contribution.

      (vii) TERMINATION FOR CAUSE. Notwithstanding the above, in the event a
Participant's employment is terminated "for cause" other than a termination
which occurs subsequent to a Change in Control, the Participant will not be
entitled to receive any payments from the Plan other than a payment relating to
his Deferral Contribution Account. For these purposes, the term "for cause"
shall mean any of the following in the judgement of the Administrative
Committee:

         (a) any type of disloyalty to the Company, including, without
limitation, fraud, embezzlement, theft, or dishonesty in the course of a
Participant's employment or business relationship with the Company; or

         (b) conviction of a felony or other crime involving a breach of trust
or fiduciary duty owed to the Company; or

         (c) unauthorized disclosure of trade secrets or confidential
information of the Company; or

         (d) a material breach of any agreement with the Company in respect of
confidentiality, non-disclosure, non-competition or otherwise; or

         (e) any serious violation of Company policy that is materially damaging
to the Company's interests.

      B. COUNTING YEARS OF SERVICE. For purposes of this Section Eleven, all
Years of Service (whether or not continuous) shall be taken into account.

      C. FORFEITURE OF NON-VESTED AMOUNT. The excess of (i) the amount in the
Company Contribution Accounts of a Participant whose termination of employment
has occurred, over (ii) the vested amount in such Company Contribution Accounts
as determined in accordance with the vesting schedules set forth in Paragraph A
of this Section Eleven (such difference being referred to herein as the
"Non-Vested Amount") shall be forfeited upon the earlier of (i) the
Participant's receipt of a distribution of his total vested Accounts under the
Plan or (ii) the second (2nd) anniversary following his termination of
employment.

                                 SECTION TWELVE

                               PAYMENT OF BENEFITS
<PAGE>
         A. GENERAL. The Administrative Committee shall distribute the benefits
payable to a Participant (or, if applicable, his Beneficiary), pursuant to
Paragraph B of this Section Twelve upon such Participant's termination of
employment. The amount of such distribution shall be equal to the vested balance
(as provided in Paragraph A of Section Eleven) in such Participant's Accounts as
of the Valuation Date coincident with or immediately preceding the date on which
the distribution is made, supplemented, where applicable, by an amount
representing any amounts withheld from such Participant's Compensation under
Paragraph A of Section Seven subsequent to such Valuation Date.

         B. DISTRIBUTION OF BENEFITS. Upon a Participant's death or his
termination of employment on or after a Change in Control, the Participating
Company which employed such Participant at such time shall pay such Participant
(or, if applicable, his Beneficiary) the benefits payable to him under Paragraph
A of this Section Twelve in one lump sum payment as soon as administratively
practicable after such event. In the event of a Total and Permanent Disability,
such lump-sum payment will be made at the earliest of (i) recovery from the
disability, (ii) death or (iii) attainment of age sixty-five (65).

         In the event of a termination of employment prior to January 1, 2001
for reasons other than death, Change of Control or Total and Permanent
Disability, such lump-sum payment will be made in the month of January following
the Plan Year in which such termination of employment takes place. In the event
of a termination of employment on or after January 1, 2001, for any reason other
than death, Change of Control or Total and Permanent Disability, such lump-sum
payment shall be made as soon as administratively practicable after such event.
However, if at least one (1) year prior to his termination of employment for any
reason other than a Change of Control or Total and Permanent Disability, the
Participant made an irrevocable election in the manner specified by the
Administrative Committee or its delegate to receive his benefits under the Plan
which are attributable to Deferral Contributions, Basic Match Contributions and
Incremental Match Contributions with respect to one or more designated Plan
Years in the form of installment payments and such Participant had attained age
forty-five (45) prior to his termination of employment, such distribution shall
instead be made in the form of annual installment payments. The first payment
shall be made as soon as administratively practicable after such termination of
employment and subsequent payments shall be made in the month of February of
each subsequent Plan Year.

         If a Participant elects distribution in the form of annual installment
payments, he shall further designate the period of time (either five (5) years
or ten (10) years) over which the installment payments are to be made. However,
if the Participant's Accounts have an aggregate balance of less than Fifty
Thousand Dollars ($50,000) at the time any payment is to be made, the full
remaining vested balance in the Accounts will be paid to the Participant in a
single lump sum distribution. During the period such installment payments are
being made, the remaining balances in the Participant's vested Accounts shall
continue to be invested at the direction of the Participant and credited with
earnings or losses in accordance with the provisions of Section Six of the Plan.
If a Participant incurs a Total and Permanent Disability after having commenced
receipt of benefits in installment form, payment of future installments shall be
suspended until the earlier of (i) recovery from the disability or (ii)
attainment of age sixty-five (65) at which time all suspended payments shall be
made in a lump sum.

         If a Participant dies after having made an election to receive his
distribution in the form of installment payments but before the receipt of
<PAGE>
all of the installment payments payable thereunder, the remaining installment
payments shall be paid to his Beneficiary for the remaining duration of the
elected installment period unless the Beneficiary requests payment in a lump-sum
and the Administrative Committee, in its sole discretion, grants such request.

         If a Participant dies after having elected to receive his distribution
in the form of installment payments but prior to receipt of any installment
payments payable thereunder, the benefits payable under Paragraph A of this
Section Twelve to such Participant's Beneficiary shall be paid in one lump sum
payment as soon as administratively feasible following such Participant's death.

         The computation of the amount of any lump sum payment or the amount of
any installment payment shall be made by reference to the balances of the
Participant's vested Accounts as of the date of the distribution. A
Participating Company making any distribution hereunder shall withhold from the
distribution any applicable payroll taxes or required income taxes.

         C. IN-SERVICE WITHDRAWAL. A Participant may elect to receive a
distribution from the Plan while still employed by the Sponsoring Company or an
Affiliated Company from the individual's Deferral Contribution Account, vested
Basic Match Contribution Account or vested Incremental Match Contribution
Account. Any such in-service distribution must be made pursuant to an election
initially made prior to the Plan Year of the deferral to which the Deferral
Contribution or Matching Contributions relate. The distribution must be
scheduled to commence no less than two years after the end of the Plan Year in
which such Deferral Contributions and/or Matching Contributions are made. A
separate distribution election can be made each Plan Year with respect to all
but not less than all of the combination of all Deferral Contributions, Basic
Match Contributions and Incremental Match Contributions relating to such Plan
Year.

         The form and timing of the distribution of an in-service withdrawal for
any Plan Year may be amended or postponed one time only by giving the
Administrative Committee or its delegate written notice of such modified
distribution date no less than one year prior to the originally elected
distribution date. Any such deferred distribution must take place at least two
Plan Years after the originally scheduled distribution date.

         Any distribution which is requested in the form of a lump- sum
distribution will be paid in the month of January of the year specified in the
election form. Alternatively, an in-service withdrawal can be paid in annual
installments over a two, three, four or five year period as specified in the
election form. The amount of the annual installment payment will be determined
by dividing the identified vested account balance components by the remaining
installments immediately prior to the payment.

         In the event that the remaining amounts to be distributed in connection
with the installment form have an aggregate balance of less than $25,000 at the
time any payment is to be made, the full remaining amounts scheduled to be
distributed to the Participant from the Accounts will be paid to the Participant
in a single lump sum distribution. Scheduled annual installment payments will
commence in the January of the year specified in the election form.

         If a Participant terminates employment due to death, a Change of
Control or Total and Permanent Disability prior to the scheduled withdrawal
date, that portion of the Participant's Accounts which were scheduled to be
<PAGE>
paid in the form of an in-service distribution will instead be paid in
accordance with the applicable provisions of Paragraph B above.

         If a Participant terminates employment for any reason other than death,
a Change of Control or Total and Permanent Disability prior to the scheduled
withdrawal date, that portion of the Participant's Accounts which were scheduled
to be paid in the form of an in-service distribution will instead be paid in
January of the Plan Year following the termination of employment in the form and
in the manner previously elected by the Participant.

         D. HARDSHIP WITHDRAWALS. A Participant may request the Administrative
Committee to allow a hardship withdrawal from the Plan in the event of an
unforeseeable severe financial emergency. For these purposes, an unforeseeable
severe financial emergency must be a financial need arising from:

            (i) The illness or accident of a Participant or a dependent of the
Participant;

            (ii) A significant loss of the Participant's property due to
casualty; or

            (iii) Any similar circumstances involving an immediate financial
need which arises out of events beyond the control of the participant and which
may not be relieved through other available resources of the Participant. The
Administrative Committee can grant or deny a Participant's request for a
hardship withdrawal in its sole discretion and need not be consistent with
respect to similarly situated requests.

         E. BENEFITS OF PERSONS WHO CANNOT BE LOCATED. If the Administrative
Committee determines in good faith that a Participant or Beneficiary entitled to
receive a benefit payment hereunder cannot be located, the Administrative
Committee shall nevertheless give written notice to such person of the fact that
such benefit payment is payable to him under the Plan. Such written notice shall
be given by United States mail to the person entitled to the benefit payment
(according to the records of the Plan) at the last known address of such person.
In addition, the Administrative Committee shall use such other means as are
reasonably available to it in order to ascertain the location of such person. If
such Participant or Beneficiary makes no claim for such benefit payment before
the earlier of (i) a period of two (2) years after the giving of such written
notice or (ii) the termination of the Plan, then the Administrative Committee
shall declare a forfeiture of the benefits otherwise payable to such person,
provided such person has not yet been located.

         F. DISTRIBUTION FOR MINOR BENEFICIARY. In the event a distribution is
to be made to a minor, then the Administrative Committee may, in its sole
discretion, direct that such distribution be paid to the legal guardian, or if
none, to a parent of such Beneficiary or a responsible adult with whom the
Beneficiary maintains his residence, or to the custodian for such Beneficiary
under the Uniform Gift to Minors Act or Gift to Minors Act, if such is permitted
by the laws of the state in which said Beneficiary resides. Such a payment to
the legal guardian or parent of a minor Beneficiary shall fully discharge the
Participating Company and Plan from further liability on account thereof.

                                SECTION THIRTEEN

                            BENEFIT CLAIMS PROCEDURE
<PAGE>
         A. CLAIMS FOR BENEFITS. Any claim for benefits under the Plan shall be
made in writing to the Administrative Committee. If such claim for benefits is
wholly or partially denied, the Administrative Committee shall, within ninety
(90) days after receipt of the claim, notify the Participant or Beneficiary of
the denial of the claim. Such notice of denial shall (i) be in writing, (ii) be
written in a manner calculated to be understood by the Participant or
Beneficiary, and (iii) contain (a) the specific reason or reasons for denial of
the claim, (b) a specific reference to the pertinent Plan provisions upon which
the denial is based, (c) a description of any additional material or information
necessary to perfect the claim, along with an explanation of why such material
or information is necessary, and (d) an explanation of the claim review
procedure as set forth in this Section Thirteen.

         B. REQUEST FOR REVIEW OF DENIAL. Within sixty (60) days after the
receipt by a Participant or Beneficiary of a written notice of denial of the
claim, or such later time as shall be deemed reasonable taking into account the
nature of the benefit subject to the claim and any other attendant
circumstances, the Participant or Beneficiary may file a written request with
the Administrative Committee that it conduct a full and fair review of the
denial of the claim for benefits.

         C. DECISION ON REVIEW OF DENIAL. The Administrative Committee shall
deliver to the Participant or Beneficiary a written decision on the claim within
sixty (60) days after the receipt of the aforesaid request for review. Such
decision shall (i) be written in a manner calculated to be understood by the
Participant or Beneficiary, (ii) include the specific reason or reasons for the
decision, and (iii) contain a specific reference to the pertinent Plan
provisions upon which the decision is based.

                                SECTION FOURTEEN

                           INALIENABILITY OF BENEFITS

         The right of any Participant or Beneficiary to any benefit or payment
under the Plan shall not be subject to voluntary or involuntary transfer,
alienation, or assignment, and, to the fullest extent permitted by law, shall
not be subject to attachment, execution, garnishment, sequestration, or other
legal or equitable process. In the event a Participant or Beneficiary who is
receiving or is entitled to receive benefits under the Plan attempts to assign,
transfer or dispose of such right, or if an attempt is made to subject said
right to such process, such assignment, transfer or disposition shall be null
and void.

                                 SECTION FIFTEEN

                             AMENDMENT OF THE PLAN

         The Sponsoring Company may amend the Plan at any time, and from time to
time, with respect to both Participants who are employed by the Sponsoring
Company and Participants who are employed by any Participating Company, pursuant
to written resolutions of the Board of Directors of the Sponsoring Company or,
to the extent it has delegated such authority, pursuant to written resolutions
of the Administrative Committee. No such amendment, however, shall have the
effect of reducing any then nonforfeitable percentage of benefits of any
Participant as computed in accordance with the vesting schedule under Paragraph
A of Section Eleven of the Plan. Notwithstanding the foregoing provisions of
this Plan, the Sponsoring Company may provide for distribution of some or all of
the Accounts established in connection with
<PAGE>
the Plan if legal counsel for the Sponsoring Company renders a written opinion
that such distribution is required to enable the Plan to qualify for exemption
from the requirements of Parts 2-4 of Title I of ERISA or as otherwise required
by applicable law.

                                 SECTION SIXTEEN

                             PERMANENCY OF THE PLAN

         The Sponsoring Company reserves the right to terminate the Plan with
respect to any and all the Participating Companies.

         If the Board of Directors of the Sponsoring Company determines to
terminate the Plan completely with respect to any or all Participating
Companies, the Plan shall be terminated with respect to such Participating
Company as of the date specified in resolutions of such Board of Directors of
the Sponsoring Company delivered to the Administrative Committee. Upon such
termination or partial termination of the Plan, after payment of all expenses
and proportional adjustment of the Accounts of the Participants affected by such
termination to reflect expenses, profits or losses, and allocations of any
previously unallocated amounts to the date of termination, the Participants
affected by such termination shall be entitled to receive the vested amounts
then credited to their respective Accounts in the Plan. The Administrative
Committee shall make payment of such amounts in cash.

         Upon the termination or partial termination of the Plan, the right of
each Participant affected by such termination to the vested amount credited to
his Accounts at such time shall be nonforfeitable without reference to any
formal action on the part of the Administrative Committee or the Participating
Company employing such Participant.

                                SECTION SEVENTEEN

                         STATUS OF EMPLOYMENT RELATIONS

         The adoption and maintenance of the Plan shall not be deemed to
constitute a contract between any Participating Company and its Employees or to
be consideration for, or an inducement or condition of, the employment of any
person. Nothing herein contained shall be deemed (i) to give to any Employee the
right to be retained in the employ of a Participating Company; (ii) to affect
the right of a Participating Company to discipline or discharge any Employee at
any time; (iii) to give a Participating Company the right to require any
Employee to remain in its employ; (iv) to affect any Employee's right to
terminate his employment at any time; or (v) to confer the right to receive any
Compensation in any form.

                                SECTION EIGHTEEN

                                     FUNDING

         No assets of the Participating Companies shall be set aside, earmarked
or placed in trust or escrow for the benefit of any Participant to fund any
obligation of any Participating Company which may exist under this Plan;
provided, however, that the Sponsoring Company shall establish a grantor trust
designated as the "Chiquita Brands International, Inc. Capital Accumulation Plan
Trust" to hold assets to secure the obligations to the Participants under this
Plan (except for Deemed Participation Match Contribution) provided that neither
the establishment nor the maintenance of the Trust results in the Plan being
"funded" for purposes of the Internal Revenue Code. Except to the extent
provided through the Trust, all payments
<PAGE>
to a Participant or Beneficiary under this Plan shall be made out of the general
revenue of the Sponsoring Company or the Participating Company which employed
the Participant to which such benefits were attributable, and the right to such
payments by the Participant or Beneficiary shall be solely that of an unsecured
general creditor of the Sponsoring Company and the relevant Participating
Company. If the Sponsoring Company or other Participating Company makes a direct
payment of a benefit to a Participant or Beneficiary, it shall be entitled to
reimbursement for such amount from the Trust.

                                SECTION NINETEEN

                                 APPLICABLE LAW

         The Plan shall be construed, regulated, interpreted and administered
under and in accordance with the laws of the State of Ohio, to the extent not
preempted by ERISA.

                                 SECTION TWENTY

                    ADOPTION OF PLAN BY AFFILIATED COMPANIES

         Any Affiliated Company, whether or not presently existing, may be
designated by the Administrative Committee of the Sponsoring Company as a
Participating Company under this Plan and a party to any trust established in
connection with the Plan. Any such Affiliated Company which is deemed to have
adopted the Plan pursuant to action taken by the Administrative Committee of the
Sponsoring Company as provided above shall thereafter be included within the
meaning of the term "Participating Company" when used in the Plan.<PAGE>

                                                                 Exhibit 10.163

            FIRST AMENDMENT TO AND AMENDMENT AND RESTATEMENT OF LOAN
                       AGREEMENTS AND OTHER LOAN DOCUMENTS

         THIS FIRST AMENDMENT TO AND AMENDMENT AND RESTATEMENT OF LOAN
AGREEMENTS AND OTHER LOAN DOCUMENTS (hereinafter referred to as this
"Amendment") made the 15th day of July, 2002, among GLIMCHER PROPERTIES LIMITED
PARTNERSHIP, a Delaware limited partnership, having its principal place of
business at 20 South Third Street, Columbus, Ohio 43215 ("Glimcher") and NEW
BOSTON MALL, LLC, a Delaware limited liability company, having an address at 20
South Third Street, Columbus, Ohio 43215 ("New Boston"; together with Glimcher,
jointly and severally, "Borrower"), and LEHMAN BROTHERS BANK, FSB, a federal
stock savings bank, having its principal place of business at 1000 West Street,
Suite 200, Wilmington, Delaware 19801, individually and as Agent for one or more
Co-Lenders ("Lender").

                                    RECITALS:

     Lender has made a loan to Glimcher in the maximum principal amount of
SIXTY-ONE MILLION SEVEN HUNDRED THOUSAND AND 00/100 DOLLARS ($61,700,000.00)
(the "Glimcher Loan") pursuant to that certain Loan Agreement dated
August 1, 2001 between Glimcher and Lender (the "Glimcher Loan Agreement").

         Lender has made a loan to New Boston in the maximum principal amount of
THREE MILLION EIGHT HUNDRED EIGHTY THOUSAND AND 00/100 DOLLARS ($3,880,000.00)
(the "New Boston Loan") pursuant to that certain Loan Agreement dated August 2,
2001 between New Boston and Lender (the "New Boston Loan Agreement").

         As a condition to a one-time waiver of certain prepayment provisions of
the Glimcher Loan Agreement by Lender, pursuant to that certain letter agreement
dated June 26, 2002 between Glimcher and Lender, Borrower and Lender desire to
amend, restate and replace the New Boston Loan Agreement with the Glimcher Loan
Agreement, to include the property securing the New Boston Loan as security for
the Glimcher Loan, and to increase the principal amount of the Glimcher Loan to
include the outstanding principal balance of the New Boston Loan, among other
things, and to amend the Glimcher Loan Agreement to incorporate the New Boston
Loan into the Glimcher Loan.

         In consideration of the foregoing and other valuable consideration, the
receipt and sufficiency of which is hereby acknowledged, the parties hereto
consent and agree as follows:

         1. Glimcher and New Boston hereby jointly and severally assume (a) all
of the obligations under the Glimcher Loan Agreement and the related Loan
Documents (as such term is defined therein) (the "Glimcher Loan Documents") and
(b) all of the obligations under the New Boston Loan Agreement and the related
Loan Documents (as such term is defined therein) (the "New Boston Loan
Documents").

         2. All of the terms and conditions of the New Boston Loan Agreement are
hereby amended and restated in their entirety to incorporate all of the terms
and conditions of the Glimcher Loan Agreement, as such Glimcher Loan Agreement
is modified by this Amendment, and the New Boston Loan Agreement is hereby
replaced by the Glimcher Loan Agreement, as

<PAGE>

modified by this Amendment. All references to "Loan Agreement" in the New Boston
Loan Documents and in the Glimcher Loan Documents shall mean the Glimcher Loan
Agreement as modified by this Amendment (as so modified, the "Loan Agreement").

         3. All capitalized words and phrases not otherwise defined herein shall
have the meanings ascribed to them in the Glimcher Loan Agreement.

         4. In the event of any conflict or inconsistency between the terms and
conditions of any New Boston Loan Document and the terms and conditions of the
Loan Agreement, the terms and conditions of the Loan Agreement shall control.

         5. With respect to the payment of interest due pursuant to the New
Boston Note and with respect to the Payment Date occurring on July 31, 2002, (i)
for the Interest Period commencing on July 11, 2002 to and including the date of
this Amendment, interest shall accrue at 7.49%, and (ii) for the Interest Period
commencing on the date immediately succeeding the date of this Amendment to and
including July 31, 2002, interest shall accrue at 4.83875%.

        6.  The  following  definitions  are  hereby  added  to  Section 1.1 of
the Glimcher Loan Agreement:

                          "Glimcher Note" shall mean that certain promissory
         note dated August 1, 2001 in the principal amount of $61,700,000.00
         made by Glimcher to Lender as the same may be amended, restated,
         replaced, supplemented, severed, split or otherwise modified from time
         to time.

                          "New Boston Note" shall mean that certain promissory
         note dated as of August 2, 2001 in the principal amount of
         $3,880,000.00 made by New Boston to Lender as the same may be amended,
         restated, replaced, supplemented, severed, split or otherwise modified
         from time to time.

                          "New Boston Property" shall mean the Individual
         Property encumbered by the New Boston Security Instrument.

                          "New Boston Security Instrument" shall mean that
         certain Open-End Mortgage and Security Agreement in the Maximum Amount
         of $3,880,000.00 dated as of August 2, 2001 granted by New Boston to
         Lender encumbering property known as New Boston Mall, Portsmouth, Ohio,
         as more fully described therein, and recorded in the appropriate
         recording office, which secures the indebtedness evidenced by the New
         Boston Note.

                          "Rollover Reserve Account" shall have the meaning
         provided in Section 3.1(b)(vi) hereof.

                          "Rollover Reserve Fund" shall have the meaning
         provided in Section 7.4 hereof.

                          "Rollover Reserve Monthly Deposit" shall have the
         meaning provided in Section 7.4 hereof.

                                        2

<PAGE>

         7. The definitions of Borrower, Eurodollar Rate, Note, Property
Account, Property Account Agreement, Replacement Reserve Monthly Deposit, and
Release Price are hereby deleted from the Glimcher Loan Agreement and the
following are substituted therefor:

                  "Borrower" shall mean, jointly and severally, Glimcher
         Properties Limited Partnership and New Boston Mall LLC, together with
         their respective successors and assigns, including, without limitation,
         New Borrower.

                  "Eurodollar Rate" shall mean, with respect to any Interest
         Period, an interest rate per annum equal to LIBOR plus (i) six percent
         (6%) with respect to the outstanding principal balance of the Glimcher
         Note and (ii) three percent (3%) with respect to the outstanding
         principal balance of the New Boston Note.

                  "Glimcher Property Account Agreement" shall mean that certain
         Clearing Account Agreement dated as of August 1, 2001 between Glimcher,
         Property Account Bank and Lender.

                  "New Boston Property Account Agreement" shall mean that
         certain Clearing Account Agreement dated as of August 2, 2001 between
         Property Account Bank, New Boston and Lender.

                  "Note" shall mean, individually or collectively, as the
         context requires, the New Boston Note and the Glimcher Note.

                  "Property Account" shall mean the accounts established
         pursuant to the New Boston Property Account Agreement and the Glimcher
         Property Account Agreement.

                  "Property Account Agreement" shall mean, individually and
         collectively, as the context requires, the Glimcher Property Account
         Agreement and the New Boston Property Account Agreement.

                  "Release Price" shall mean (i) for each Individual Property
         other than the New Boston Property the greater of (a) one hundred
         twenty-five percent (125%) of the Allocated Loan Amount for such
         Individual Property and (b) the Net Sale Proceeds from the sale of such
         Individual Property, and (ii) for the New Boston Property, (a) the
         greater of the then outstanding principal balance of the New Boston
         Note and (b) the Net Sale Proceeds from the sale of the New Boston
         Property.

                  "Replacement Reserve Monthly Deposit" shall mean $45,420.00.

         8. The definition of "Assignment of Leases" in the Glimcher Loan
Agreement shall include that certain Assignment of Leases and Rents dated as of
August 2, 2001 given by New Boston to Lender in connection with the New Boston
Security Instrument.

         9. The  definition of "Security  Instrument" in the Glimcher Loan
Agreement shall include the New Boston Security Instrument.

                                        3

<PAGE>

      10. The definition of "Assignment of Management Agreement" in the
Glimcher Loan Agreement shall include that certain Assignment of Management
Agreement and Subordination of Management Fees dated as of August 2, 2001
between New Boston, Lender and Manager in connection with the New Boston
Security Instrument.

      11. The definition of "Reserve Funds" in the Glimcher Loan Agreement
shall include the Rollover Reserve Fund.

      12. The definition of "Accounts" in the Glimcher Loan Agreement shall
include the Rollover Reserve Account.

      13. The Rollover Reserve Account shall be in the name of Lender.

      14. Clause (vi) in Section 3.1(b) of the Glimcher Loan Agreement is
hereby deleted and the following substituted therefore:

             (vi) An account with Lockbox Bank into which Borrower shall
      deposit, or cause to be deposited the Rollover Reserve Monthly Deposit
      (the "Rollover Reserve Account"); and

      15. Section 3.7(c) of the Glimcher Loan Agreement is hereby deleted and
the following substituted therefor:

             (c) Lockbox Bank shall disburse the funds in the Lockbox
      Account in the following order of priority:

                     (i) First, funds sufficient to pay the Monthly Ground
             Rent Deposit shall be deposited in the Ground Rent Account;

                     (ii) Second, funds sufficient to pay the Monthly Tax
             Deposit shall be deposited in the Tax Account;

                     (iii) Third, unless the Policies are blanket insurance
             policies and Borrower has complied with the provisions of
             Section 7.2 hereof, funds sufficient to pay the Monthly
             Insurance Premium Deposit shall be deposited in the Insurance
             Premium Account;

                     (iv) Fourth, funds sufficient to pay the Monthly Debt
             Service Payment Amount shall be deposited into the Debt
             Service Account to be applied (A) first, to the payment of
             accrued and unpaid interest computed at the Applicable
             Interest Rate; and (B) second to the payment of the Quarterly
             Scheduled Amortization Payment and the reduction of the
             principal sum (if such Quarterly Scheduled Amortization
             Payment is due);

                     (v) Fifth, funds sufficient to pay the Replacement
             Reserve Monthly Deposit shall be deposited in the Replacement
             Reserve Account;

                                       4

<PAGE>

                          (vi)  Sixth, funds sufficient to pay the Rollover
                  Reserve Monthly Deposit shall be deposited in the Rollover
                  Reserve Account;

                          (vii) Seventh, funds sufficient to pay any interest
                  accruing at the Default Rate, and late payment charges, if
                  any, shall be deposited in the Debt Service Account;

                          (viii) Eighth, to the payment of Lockbox Bank for fees
                  and expenses incurred in connection with this Agreement and
                  the accounts established hereunder;

                          (ix) Ninth, to the payment of the Servicing Fee (if
                  such Servicing Fee is due); and

                          (x) Tenth, provided no Event of Default shall exist
                  under the Loan Documents, all amounts remaining in the Lockbox
                  Account after deposits for items (i) through (ix) for the
                  current month and all prior months shall be disbursed to the
                  Borrower.

         16. Section 3.12 of the Glimcher Loan Agreement is hereby deleted and
the following substituted therefor:

                       Section 3.12. WITHDRAWAL FROM THE ROLLOVER RESERVE
         ACCOUNT. Lender shall have the right to withdraw funds from the
         Rollover Reserve Account in accordance with Section 7.4 hereof.

         17.  Section 7.4 of the Glimcher Loan Agreement is hereby deleted and
the following substituted therefor:

         Section 7.4. ROLLOVER RESERVE.

                  7.4.1 DEPOSITS TO ROLLOVER RESERVE FUND. With respect to the
         New Boston Property only, Borrower shall pay to Lender on each Payment
         Date the sum of Three Thousand Two Hundred Eighteen and 25/100 Dollars
         ($3,218.25) (the "Rollover Reserve Monthly Deposit) for tenant
         improvement and leasing commission obligations, provided that Borrower
         shall not be required to pay Lender during such times as the balance in
         the Rollover Reserve Account exceeds $115,857.00. Amounts so deposited
         shall hereinafter be referred to as the "Rollover Reserve Fund."

                  7.4.2 WITHDRAWAL OF ROLLOVER RESERVE FUNDS. Lender shall make
         disbursements from the Rollover Reserve Fund for tenant improvement and
         leasing commission obligations incurred by Borrower. All such expenses
         shall be approved by Lender in its sole discretion. Lender shall make
         disbursements as requested by Borrower on a monthly basis in increments
         of no less than $5,000.00 upon delivery by Borrower of Lender's
         standard form of draw request accompanied by copies of paid invoices
         for the amounts requested and, if required by Lender, lien waivers and
         releases from all parties furnishing materials and/or services in
         connection with the requested payment. Lender may require an inspection
         of the Property at Borrower's expense prior to making a monthly

                                        5

<PAGE>

disbursement in order to verify completion of improvements for which
reimbursement is sought. All earnings or interest on the Rollover Reserve Fund
shall be and become part of such Rollover Reserve Fund and shall be disbursed as
provided in this Section 7.4.

         18.  Schedule I to the Glimcher  Loan  Agreement is hereby  modified by
adding the following information with respect to the New Boston Property:

                                                   Square         Allocated
      Property            City         State       Footage       Loan Amount
   ----------------------------------------------------------------------------
   New Boston Mall     Portsmouth      Ohio        128,730      $3,880,000.00

         19. Schedule II to the Glimcher Loan Agreement is hereby modified by
adding the rent roll for the New Boston Property which is attached to this
Amendment as Exhibit A and the following leases which shall be deemed Major
Leases with respect to the New Boston Property:
"Any Lease covering more than 6,000 square feet at the Property".

         20. Schedule XI to the Glimcher Loan Agreement is hereby deleted and
the Schedule XI attached hereto as Exhibit B is substituted therefor.

         21. The Monthly Tax Deposit for the New Boston Property for purposes of
Schedule XIII of the Glimcher Loan Agreement is $5,927.34 and the Insurance
Premium Account allocation for the New Boston Property for purposes of Schedule
XIII of the Glimcher Loan Agreement is $1,113.45.

         22. Regardless of whether or not the Loan has been securitized, New
Boston shall, from the date hereof and at all times thereafter, comply with all
of the terms and conditions of Section 4.1.35 of the Loan Agreement and, in
addition, with the following clauses which are hereby added to Section 4.1.35:

                  (cc) If Borrower is a single member limited liability company,
         for so long as any obligations remain outstanding under the Loan,
         Borrower shall have at all times, at least two individuals who shall
         automatically become members having a 0% economic interest in Borrower
         (each a "Springing Member") simultaneously upon the occurrence of any
         event which would cause the member of Borrower to cease to be a member
         of Borrower (a "Springing Event"). Upon the occurrence of a Springing
         Event, Borrower shall be continued without dissolution and each
         Springing Member shall, without any action of any person or entity,
         automatically become a member of Borrower having a 0% economic interest
         in Borrower and the personal representative(s) (as defined in the
         Delaware Limited Liability Company Act (the "Delaware Act")) of the
         member shall automatically become an unadmitted assignee of each member
         respectively, being entitled thereby only to the distributions to which
         the member was entitled under the operating agreement of Borrower and
         any other right conferred thereupon by the Delaware Act. Upon the
         death, resignation, dissolution or other event that causes a Springing
         Member to be unable to fulfill its obligations under the operating
         agreement of the Borrower or, if admitted as a member of the Borrower
         it shall cease to be a member of Borrower, a new Springing Member shall
         be appointed. The bankruptcy of any Member or a Springing Member shall
         not cause such Member of Springing Member to

                                        6

<PAGE>

         cease to be a Member of the Company and upon the occurrence of such an
         event, the business of the Company shall continue without dissolution.

                  (dd) If Borrower is a single member limited liability company
         described in Subparagraph (cc) of this Subsection 4.1.35, Borrower
         shall cause there to be at all times at least two duly appointed
         members of the board of managers (each an "Independent Manager") of
         Borrower each of whom shall be reasonably satisfactory to Lender and
         each of whom who is not at the time of initial appointment and has not
         been at any time during the preceding five (5) years: (i) a
         stockholder, member, director, officer, employee, partner, attorney or
         counsel of Borrower or any Affiliate (other than his or her service as
         an Independent Manager or Special Member of Borrower); (ii) a customer,
         supplier or other Person who derives more than 1% of its purchases or
         revenues from its activities with Borrower or any Affiliate; (iii) a
         Person or other entity controlling or under common control with any
         such stockholder, partner, member, customer, supplier or other Person,
         or (iv) a member of the immediate family of any such stockholder,
         member, director, officer, employee, partner, customer, supplier or
         other Person. As used herein, the term "control" means the possession,
         directly or indirectly, of the power to direct or cause the direction
         of management, policies or activities of a Person, whether through
         ownership of voting securities, by contract or otherwise.

         23. Notwithstanding anything to the contrary in Section 2.3.6 of the
Glimcher Loan Agreement, the Release Price paid in connection with the Release
of the New Boston Property shall be applied first to the outstanding principal
balance of the New Boston Note and any excess shall then be applied to any
subsequent Quarterly Scheduled Amortization Payments. All Quarterly Scheduled
Amortization Payments, the Release Prices paid in connection with the Release of
any Individual Property other than the New Boston Property, and all other
prepayments shall be applied pro rata to the outstanding principal balances of
the New Boston Note and the Glimcher Note.

         24. Article 6 of the New Boston Security Instrument is hereby deleted
in its entirety and in lieu thereof, Borrower and Lender hereby agree that the
provisions of Section 5.2.12 of the Glimcher Loan Agreement shall apply to
transfers of the New Boston Property and/or interests in New Boston.

         25. Borrower hereby represents and warrants that all of the
representations and warranties contained in the Loan Agreement are true and
correct as of the date hereof and Borrower further represents and warrants that
as of the date hereof, (i) the outstanding principal balance of the New Boston
Note is $3,850,601.52, (ii) the outstanding principal balance of the Glimcher
Note is $30,198,587.58, and (iii) the amount in the Rollover Reserve Account is
$35,580.53.

         26. Guarantor hereby confirms and ratifies the Guaranty and all the
terms and provisions therein and confirms and agrees that as of the date hereof,
(i) the Guaranty includes a guarantee of all of Borrower's obligations under the
New Boston Note and (ii) all capitalized words and phrases in the Guaranty shall
have the meanings ascribed to them in the Loan Agreement.

                                        7

<PAGE>

         27. Borrower and Guarantor hereby confirm and ratify the Environmental
Indemnity and all the terms and conditions therein and confirm and agree that as
of the date hereof, (i) its terms and conditions also apply to the New Boston
Property and (ii) all capitalized words and phrases in the Environmental
Indemnity shall have the meanings ascribed to them in the Loan Agreement.

         28. Borrower represents, warrants and covenants that there are no
offsets, counterclaims or defenses against the Loan, this Amendment, the Loan
Agreement or any other Loan Document and that Borrower has full power, authority
and legal right to execute this Amendment and to keep and observe all of the
terms of this Amendment on its part to be observed or performed.

         29. Except as expressly modified pursuant to this Amendment, all of the
terms, covenants and provisions of the Glimcher Loan Agreement and the other
Loan Documents shall continue in full force and effect. In the event of any
conflict or ambiguity between the terms, covenants and provisions of this
Amendment and those of the Loan Agreement and the other Loan Documents, the
terms, covenants and provisions of this Amendment shall control.

         30. This Amendment may not be modified, amended, waived, changed or
terminated orally, but only by an agreement in writing signed by the party
against whom the enforcement of the modification, amendment, waiver, change or
termination is sought.

         31 . This Amendment shall be binding upon and inure to the benefit of
Borrower, Lender, Agent, Syndication Agent, Co-Lenders, and all future holders
of the Note and their respective successors and assigns.

         32. This Amendment may be executed in any number of duplicate originals
and each such duplicate original shall be deemed to constitute but one and the
same instrument.

         33. If any term, covenant or condition of this Amendment shall be held
to be invalid, illegal or unenforceable in any respect, this Amendment shall be
construed without such provision.

         34. This Amendment shall be governed by and construed in accordance
with the laws of the State of New York and the applicable laws of the United
States of America.

                         [NO FURTHER TEXT ON THIS PAGE]

                                        8

<PAGE>

         IN WITNESS WHEREOF, Borrower and Lender have executed this Amendment
the day and year first above written.

                               LENDER:

                               LEHMAN BROTHERS BANK, FSB, a federal
                               stock savings bank, individually and as Agent for
                               one or more Co-Lenders

                               By: /s/ Francis X. Gilhool
                                   -------------------------------------------
                                   Name: Francis X. Gilhool
                                   Title: Authorized Signatory

                               BORROWER:

                               NEW BOSTON MALL, LLC, a Delaware limited
                               liability company

                               By:  GLIMCHER PROPERTIES LIMITED
                                    PARTNERSHIP, a Delaware limited
                                    partnership, its sole member

                                    By:  GLIMCHER PROPERTIES
                                         CORPORATION, a Delaware
                                         limited corporation, its sole
                                         general partner

                                         By:
                                             ---------------------------------
                                             Name:
                                             Title:

                               GLIMCHER PROPERTIES LIMITED
                               PARTNERSHIP, a Delaware limited partnership

                               By: GLIMCHER PROPERTIES
                                   CORPORATION, a Delaware corporation,
                                   its sole general partner

                                   By:
                                       ---------------------------------------
                                       Name:
                                       Title:

<PAGE>

         IN WITNESS WHEREOF, Borrower and Lender have executed this Amendment
the day and year first above written.

                               LENDER:

                               LEHMAN BROTHERS BANK, FSB, a
                               federal stock savings bank,
                               individually and as Agent for
                               one or more Co-Lenders

                               By:
                                   ------------------------------------------
                                   Name:
                                   Title:

                               BORROWER:

                               NEW BOSTON MALL, LLC, a Delaware limited
                               liability company

                               By: GLIMCHER PROPERTIES LIMITED
                                   PARTNERSHIP, a Delaware limited
                                   partnership, its sole member

                                   By: GLIMCHER PROPERTIES
                                       CORPORATION, a Delaware corporation,
                                       its sole general partner

                                       By: /s/ George A. Schmidt
                                           -----------------------------------
                                           Name:  George A. Schmidt
                                           Title: Executive Vice President

                               GLIMCHER PROPERTIES LIMITED
                               PARTNERSHIP, a Delaware limited partnership

                               By:  GLIMCHER PROPERTIES
                                    CORPORATION, a Delaware corporation,
                                    its sole general partner

                                    By: /s/ George A. Schmidt
                                        -------------------------------------
                                        Name:  George A. Schmidt
                                        Title: Executive Vice President

<PAGE>

Accepted and agreed to this
      day of July, 2002
-----

GLIMCHER PROPERTIES CORPORATION,
a Delaware corporation

By: /s/ George A. Schmidt
    ----------------------------------------------
    Name:     George A. Schmidt
    Title:    Executive Vice President

GLIMCHER DEVELOPMENT CORPORATION,
a Delaware corporation

By: /s/ George A. Schmidt
    ------------------------------------------------
    Name:     George A. Schmidt
    Title:    Executive Vice President

<PAGE>

                                    Exhibit A

                          New Boston Property Rent Roll

                          [EXHIBIT BEGINS ON NEXT PAGE]

<PAGE>
<Table>
<Caption>
<S>                                                               <C>       <C>        <C>         <C>        <C>        <C>
 ----------------------------------------------------------------------------------------------------------------------------------
 GLIMCHER                                                                                                           TENANT SUMMARY
      REALTY TRUST
 ----------------------------------------------------------------------------------------------------------------------------------
 NEW BOSTON MALL - Community Shopping Center                                                                  New Boston Mall, LLC
 Portsmouth, OH
 ----------------------------------------------------------------------------------------------------------------------------------
                                                                               LEASE         LEASE               BASE    BASE RENT
 TENANT                                                            SPACE     START DATE       EXP        SQFT    RENT     PER SQFT
 ----------------------------------------------------------------------------------------------------------------------------------
 Anchor(s)
 ----------------------------------------------------------------------------------------------------------------------------------
 KMART                                                              B001     12/01/1978    11/30/2003   84,180   273,448     3.25
 ----------------------------------------------------------------------------------------------------------------------------------
                                                                                                        84,180   273,448
                                                                                                       ------------------

 Store(s)
 ----------------------------------------------------------------------------------------------------------------------------------
 BARBARA'S HALLMARK                                                 B005     07/01/1992    06/30/2005    3,200    32,000    10.00
 ----------------------------------------------------------------------------------------------------------------------------------
 DOLLAR GENERAL                                                     B002     11/09/1998    11/30/2003    8,450    29,997     3.55
 ----------------------------------------------------------------------------------------------------------------------------------
 FASHION BUG                                                        B008     01/01/1991    01/31/2007   10,400    72,800     7.00
 ----------------------------------------------------------------------------------------------------------------------------------
 H&R BLOCK                                                          B003     05/01/2002    04/30/2005    1,600    20,000    12.50
 ----------------------------------------------------------------------------------------------------------------------------------
 L.A. NAILS                                                         B004     02/09/1999    03/31/2006    1,600    13,600     8.50
 ----------------------------------------------------------------------------------------------------------------------------------
 NATIONAL CASH ADVANCE                                              B010     06/01/1997    09/31/2003    1,600    19,200    12.00
 ----------------------------------------------------------------------------------------------------------------------------------
 PRAISES FAMILY BOOKS                                               B007     03/15/2002    08/31/2005    3,200    25,600     8.00
 ----------------------------------------------------------------------------------------------------------------------------------
 RADIO SHACK                                                        B015     11/13/1998    11/30/2003    2,400    24,000    10.00
 ----------------------------------------------------------------------------------------------------------------------------------
 RENT-WAY                                                           B009     04/01/1994    01/31/2005    2,850    28,500    10.00
 ----------------------------------------------------------------------------------------------------------------------------------
 SHOE SENSATION                                                     B011     02/01/1993    01/15/2008    4,000    24,000     6.00
 ----------------------------------------------------------------------------------------------------------------------------------
 VACANT                                                             B013                                 2,400         0     0.00
 ----------------------------------------------------------------------------------------------------------------------------------
 VALUE PLUS                                                         B012     06/01/1999    05/31/2004    2,850    23,513     8.25
 ----------------------------------------------------------------------------------------------------------------------------------
                                                                                                        44,550   313,210
                                                                                                       ------------------
                                                                    NEW BOSTON MALL Totals:            128,730   586,658
                                                                                                       ------------------

                                    EXHIBIT A
 ----------------------------------------------------------------------------------------------------------------------------------
</Table>
<PAGE>
                                    EXHIBIT B
                  SCHEDULE XI REPLACEMENT RESERVE ALLOCATIONS

<TABLE>
<CAPTION>
-----------------------------------------------------------------------------------------------------------------------
                                                                       PCS                            TI/LCs
                                                   REPLACEMENT PER              REPAIRS            PER       PER
PROPERTY         ADDRESS          CITY       STATE  RESERVES  MONTH  PER YEAR     ($)    @125%    MONTH     YEAR
-----------------------------------------------------------------------------------------------------------------------
<S>           <C>              <C>         <C>      <C>       <C>    <C>      <C>      <C>       <C>      <C>
Alliance       1515 West
               Third Street    Alliance      NE       $0.15     $510   $6,120   $16,350  $20,438   $1,291   $15,490
-------------------------------------------------------------------------------------------------------------------------
Artesian       I 800 S. Ohio
Square         Street
               (State
               Highway 37)     Martinsville  IN       $0.17   $2,777  $33,320        $0       $0   $4,994   $59,930
-------------------------------------------------------------------------------------------------------------------------
Ashland        331-433
               Diedrich
               Boulevard       Ashland       KY       $0.17   $1,880  $22,559    $8,000  $10,000   $4,868   $58,412
-------------------------------------------------------------------------------------------------------------------------
Audubon        2480 U.S.
Village        Hwy 4l North    Henderson     KY       $0.25   $2,596  $31,148    $1,000   $1,250   $1,670   $20,039
-------------------------------------------------------------------------------------------------------------------------
               1403-1406
Ayden Plaza    Ayden Plaza     Ayden         NC       $0.34     $929  $11,152        $0       $0     $873   $10,476
-------------------------------------------------------------------------------------------------------------------------
               705C-705G
               Bollweevil
Bollweevil     Circle          Enterprise    AL       $0.15     $543   $6,514    $6,180   $7,725   $1,800   $21,599
-------------------------------------------------------------------------------------------------------------------------
               100
               Buckhannon
               Plaza
               (St Rte.20
Buckhannon     Co. Rte. 9)     Tennerton     WV       $0.28   $1,979  $23,748   $25,000  $31,250   $2,225   $26,703
-------------------------------------------------------------------------------------------------------------------------
               2411-2442 E.
               Wheeling
Cambridge      Avenue          Cambridge     OH       $0.17   $1,346  $16,153   $18,250  $22,813   $2,341   $28,089
-------------------------------------------------------------------------------------------------------------------------
Chillicothe    985-1015 N.
Plaza          Bridge Street   Chillicothe   OH       $0.21   $1,736  $20,828        $0       $0   $2,537   $30,443
-------------------------------------------------------------------------------------------------------------------------
               330-390 West
Corry Plaza    Columbus Rd     Corry         PA       $0.26   $2,348  $28,175    $6,400   $8,000   $3,580   $42,957
-------------------------------------------------------------------------------------------------------------------------
Crossroads     7232 Norris
 Center        Freeway         Knoxville     TN       $0.15   $2,812  $33,740    $7,300   $9,125   $6,176   $74,111
-------------------------------------------------------------------------------------------------------------------------
               1611-1701 E.
               Andrew
Liberty        Johnson Hwy     Morristown    TN       $0.15     $734   $8,805    $3,000   $3,750   $1,769   $21,225
-------------------------------------------------------------------------------------------------------------------------
               1142 West
Logan Place    9th. Street     Russellville  KY       $0.32   $3,060  $36,719    $1,750   $2,188   $2,860   $34,324
-------------------------------------------------------------------------------------------------------------------------
Lowes-Marion   233 America
               Blvd            Marion        OH       $0.31   $1,873  $22,477      $600     $750   $1,857   $22,282
-------------------------------------------------------------------------------------------------------------------------
               4629 US
Monroe         Highway 411     Madisonville  TN       $0.15   $1,165  $13,979        $0       $0   $2,402   $28,823
-------------------------------------------------------------------------------------------------------------------------
Mount          905
Vernon         Coshocton       Mount
Plaza          Avenue          Vernon        OH       $0.27   $1,401  $16,811    $2,750   $3,438   $1,503   $18,037
-------------------------------------------------------------------------------------------------------------------------
               902-916
North          North Horner
Horner         Blvd.           Sanford       NC      $0. 15     $502   $6,020    $3,400   $4,250   $1,025   $12,296
-------------------------------------------------------------------------------------------------------------------------
               5636 US
Pea Ridge      Route 60 East   Huntington    WV       $0.15   $1,876  $22,508    $2,650   $3,313   $5,745   $68,945
-------------------------------------------------------------------------------------------------------------------------
               Washington
               and Central
Read Lake      Streets         Benton        IL       $0.30   $3,035  $36,415      $250     $313   $3,133   $37,602
-------------------------------------------------------------------------------------------------------------------------
               200 Able
               Drive, Unit
Rhea County    #03-67          Dayton        TN       $0.15   $1,400  $16,800        $0       $0   $4,430   $53,161
--------------------------------------------------------------------------------------------------------------------------
               1361- 1389
               New Berwick
Scott Town     Hwy             Bloomsburg    PA       $0.15     $970  $11,645        $0       $0   $2,605   $31,257
--------------------------------------------------------------------------------------------------------------------------
</TABLE>

<PAGE>
<TABLE>
<CAPTION>
----------------------------------------------------------------------------------------------------------------------
                                                                       PCS                               TI/LCs
                                                   REPLACEMENT PER              REPAIRS               PER      PER
PROPERTY         ADDRESS          CITY       STATE  RESERVES  MONTH  PER YEAR     ($)      @125%     MONTH     YEAR
-----------------------------------------------------------------------------------------------------------------------
<S>           <C>              <C>         <C>      <C>       <C>    <C>      <C>         <C>       <C>      <C>
Sunbury Plaza  1125 North      Sunbury       PA       $0.24   $2,808  $33,695   $10,000    $12,500   $3,578   $42,936
               4th Street
------------------------------------------------------------------------------------------------------------------------
Vincennes      2601 Hart       Vincennes     IN       $0.26   $2,355  $28,257        $0         $0   $2,717   $32,605
               Street
------------------------------------------------------------------------------------------------------------------------
Walgreens      2701 South
Louisville     4th Street      Louisville    KY       $0.32     $347   $4,160      $200       $250     $672    $8,065
------------------------------------------------------------------------------------------------------------------------
Walgreens      2015 State
New Albany     Street          New Albany    IN       $0.59     $639   $7,670      $300       $375     $657    $7,890
-----------------------------------------------------------------------------------------------------------------------
Walnut Cove    808 South
               Main Street     Walnut Cove   NC       $0.34   $1,656  $19,873        $0         $0   $2,357   $28,285
------------------------------------------------------------------------------------------------------------------------
New Boston     3520-3644
 Mall          Rhodes Ave      Portsmouth    OH       $0.20   $2,146  $25,746        $0         $0   $3,218   $38 619
------------------------------------------------------------------------------------------------------------------------
        TOTAL                                         $0.21  $45,420 $545,040  $113,380   $141,725  $69,665  $835,978
------------------------------------------------------------------------------------------------------------------------
</TABLE>

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00044-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00044-of-00352.parquet"}]]