Document:

Exhibit 10.9

                        SAVVIS MASTER CUSTOMER AGREEMENT

       This SAVVIS Master Customer  Agreement  ("Agreement")  is made as of this
19th day of 2002 ("Effective Date") between SAVVIS Communications Corporation, a
Missouri  corporation,  with a principal  place of business at 1 SAVVIS Parkway,
Town & Country,  MO 63017 ("SAVVIS") and Atomica, a Delaware  corporation with a
principal  place  of  business  at 1409  Chapin  Avenue,  Burlingame,  CA  94010
("Customer").

                                    RECITALS:

       A.     Customer and Intel Online  Services,  Inc.  ("IOS') are parties to
that  certain  agreement  attached  hereto  as  Schedule  A  (the  "IOS/Customer
Agreement").

       B.     Customer and IOS desire SAVVIS to provide to Customer the services
previously provided by IOS to Customer under the IOS/Customer  Agreement subject
to and on the terms and conditions of this Agreement

       NOW,  THEREFORE,  in consideration of the mutual covenants and agreements
hereinafter  set  forth  and for  other  good and  valuable  consideration,  the
sufficiency  of  which is  hereby  acknowledged,  the  parties  hereto  agree as
follows:

              1.     The Recitals are hereby incorporated into this Agreement by
reference.

              2.     Effective  as of the  Effective  Date,  except as otherwise
provided under this Agreement,  the terms of this Agreement will be identical to
the terms and conditions provided under the IOS/Customer  Agreement as if SAVVIS
were  acting  as IOS  and  Customer  were  acting  as the  customer  thereunder;
provided,  however,  SAVVIS is not an assignee or a successor of IOS relative to
the  IOS/Customer  Agreement and is not assuming any  obligations or liabilities
whatsoever of IOS under the IOS/Customer Agreement.

              3.     The  terms  and  conditions  of the  attached  IOS/Customer
Agreement, as between SAVVIS and Customer, are modified as follows:

                     (i)    all   pricing   for   services   set  forth  in  the
IOS/Customer Agreement is replaced in its entirety with the pricing set forth on
Schedule B hereto;

                     (ii)   the non-disclosure and confidentiality provisions of
the   IOS/Customer   Agreement   is  replaced   with  the   non-disclosure   and
confidentiality provisions set forth in Schedule C hereto; and

                     (iii)  additional  terms and conditions  particular to this
Agreement and not set forth in or conflicting  with the  IOS/Customer  Agreement
shall beset forth on Schedule D hereto and  incorporated  into this Agreement by
reference.

                     (iv)   the new  term is set  forth  in  Schedule  D to this
Agreement

       In addition,  any terms and conditions in the IOS/Customer Agreement that
are inconsistent with the terms or condition provided in this Agreement are null
and void.

<PAGE>

              4.     This   Agreement  is  contingent   upon  IOS  and  Customer
executing and delivering to each other a Termination and Release Agreement.

              5.     This Agreement, together with all Schedules attached and as
in the  future  may be  mutually  agreed by SAVVIS  and  Customer  is the entire
agreement of the parties hereto and is binding upon and inures to the benefit of
the parties hereto and their respective successors and permitted assigns.

       IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of
the Effective Date.

                                 SAVVIS COMMUNICATIONS CORPORATION

                                 By:               /s/ James Mori
                                    --------------------------------------------

                                 Print Name:
                                            ------------------------------------
                                                   James Mori

                                 Title:
                                       -----------------------------------------
                                          EVP, General Manager of the Americas

                                 Atomica Corporation

                                 By                /s/ Mark Matossian
                                   ---------------------------------------------

                                 Print Name:       Mark Matossian
                                            ------------------------------------

                                 Title:            VP, Finance
                                       -----------------------------------------

                                       2
<PAGE>

                                   Schedule A
                                IOS/Customer MCA
                                   (Attached)

                                       3
<PAGE>

                              INTEL ONLINE SERVICES
                            MASTER CUSTOMER AGREEMENT

       This  Master  Customer  Agreement  ("Agreement")  is  made  this 8 day of
November 2001 (the  "Effective  Date")  between Intel Online  Services,  Inc., a
Delaware  corporation  with a principal  address at 2051 Mission  College Blvd.,
Santa Clara,  CA 95054  ("Intel") and Atomica,  Inc with a principal  address at
1409 Chapin Avenue,  Burlingame, CA 94010 ("Customer").  This Agreement includes
certain Service Level Agreements  ("SLA' s") and other Exhibits  attached hereto
or to be mutually agreed in writing and attached in the future, all of which are
incorporated herein by this reference.

SERVICES.

       SERVICES  AND  SERVICE  FEATURES.  Intel  will  provide to  Customer  the
Internet data center services ("Services") identified in the attached Exhibit A,
substantially as set forth therein. Services shall be provided in a professional
manner consistent with industry standards.

       SERVICE LEVEL AGREEMENTS. Exhibit B includes the SLA's applicable to each
       of the Services  identified in Exhibit A. Intel will provide the Services
       in conformity with the service level  commitments  contained in each SLA.
       If the parties agree to amend  Exhibit A by adding or deleting  Services,
       Exhibit B will also be amended to add or delete the  applicable  SLA's as
       appropriate.

       SPECIFIC ADDITIONAL TERMS. If Customer is purchasing  additional specific
       Services  other  than as set  forth  elsewhere  in this  Agreement,  then
       additional  terms applicable to such Services are attached as Exhibits to
       this Agreement.

CUSTOMER INTEGRATION AND SERVICE ORDERS.

       Upon the  Effective  Date of this  Agreement,  Intel  and  Customer  will
commence  good  faith  discussions  and  cooperate  expeditiously  to produce an
integration  plan that  provides  the details for  initiation  of the  Services.
Billing of monthly fees will  commence as of two weeks after the date that Intel
makes  Customer's  configuration  available  to Customer  for staging or testing
purposes or when customer site goes live to the public, whichever is earlier.

       The initial  configuration  for billing  purposes is set forth on the fee
       schedule  attached as Exhibit C. If Customer  requests any changes to the
       initial  configuration or any additional  Services,  any charges for such
       changes or Services will be reflected on monthly  billings,  and Customer
       agrees to pay such  charges as of the Billing  Commencement  Date for the
       applicable  change or Service.  All changes or  requests  for  additional
       Services   shall  be   confirmed  in  advance   with   Customer,   either
       electronically or in writing,  prior to Initiating the change or Service;
       provided  that  Intel may waive the  requirement  at the  request  of the
       Customer  if more  immediate  action  is  required.  In the event of such
       waiver,  Customer  agrees to confirm  the  request  electronically  or in
       writing as soon as reasonably possible and to pay the applicable charges,
       provided the charges are consistent with the Customer's request.

                                       4
<PAGE>

       In the  event of  changes  described  in the  previous-paragraph,  either
       Customer  or Intel may  request  that the  Parties  enter  into a written
       agreement  documenting  the  changes as an  amendment  to this  Agreement
       (referred  to  herein  as a  "Service  Order').  In the  event  of such a
       request,  the Parties  agree to  cooperate  in good faith to complete the
       desired Service Order.  Unless either Party requests  otherwise,  Service
       Orders may be exchanged and approved electronically or in written form.

       PRICES.  Prices  to be fixed as of  Exhibit C of this  agreement  for the
       duration of 12 months after signature of this  agreement.  Prices for the
       services are set forth in the fee schedule  attached as Exhibit C. Unless
       stated  otherwise in the fee schedule,  prices may be changed at any time
       by Intel with at least  thirty (30) prior days  notice to Customer  after
       the Initial 12 month Term.  If the  parties  agree to amend  Exhibit A by
       adding  or  deleting  Services,   Exhibit  C  wilt  also  be  amended  as
       appropriate.

TAXES.

       Customer is  responsible  for tariffs,  telecommunications  surcharges or
other governmental  charges due in connection with Intel's provision of Services
to Customer.  To the extent this  Agreement  includes the  provision of Services
which are determined to be subject to transaction  taxes or which become taxable
at some future point in time,  and if Intel is required by law to pay or collect
any local, value-added, goods and services, or any other similar taxes or duties
based on the Services provided,  then Intel shall separately state such taxes in
addition to the prices for Services, and Customer agrees to pay such amounts. In
no event shall Customer be responsible  for any taxes related to Intel's income.
Intel will not collect sales taxes from Customer within  jurisdictions  In which
Intel is not  required  to be  licensed  to  collect  such  taxes or when  Intel
receives a properly executed exemption certificate from Customer, nor will Intel
assume liability for any uncollected taxes, in such circumstances.

PAYMENT AND CREDIT APPROVAL.

       PAYMENT.  Intel will invoice Customer monthly.  Invoices may be delivered
electronically  or by any means  acceptable  under the notice  provision of this
Agreement.  Customer  agrees to pay Intel  within  thirty (30) days from date of
invoice.  For overdue invoices,  Customer will pay Intel interest on the overdue
amount at a rate of one and one-half  percent (1.5%) for each month or pro-rated
part of a month (or the maximum rate allowed by law, whichever is less) that the
payment is overdue.  In the event any  invoice is  disputed,  Customer  shall be
responsible  to make payments for any  undisputed  portion of such invoice.  All
fees  payable to Intel shall be paid by check  tendered or wire  transfer at the
following  addresses or to such other payment addresses as Intel shall designate
in an invoice or other notice:

Remit Checks To:                         Remit Wires To:

Intel Online Services, Inc.              Intel Online Services do Citibank NY
21688 Network Place                      399 Park Avenue
Chicago, IL 60673-1216                   New York, NY 10043
                                         General Account #40802913
                                         ABA# 021000089

                                       5
<PAGE>

       CREDIT APPROVAL.  Start of integration or expansion of Services following
initial  integration shall be subject to prior credit approval.  Customer agrees
to submit reasonable  financial  information upon request from Intel,  including
current financial statements and other information  sufficient to allow Intel to
assess Customer's ability to meet financial obligations under this Agreement. In
the event  that  Customer  refuses  to provide  reasonably  requested  financial
information, or if Intel determines that Customer's financial condition does not
warrant  credit  approval,  Intel  reserves  the  right to  delay  or  terminate
completion  of   integration   or  expansion  of  Services   following   initial
integration. In the alternative, Intel may proceed with integration or expansion
of-Services  upon such  altered  payment or other  terms as the  parties  agree.
During the Term of this Agreement, if there is an adverse material change in the
financial  condition of Customer,  Intel may,  upon written  notice to Customer,
modify the payment terms to require payment before the pro-vision of Services or
other assurances to secure Customer's payment obligations hereunder.

TERM.

       This  Agreement  shall  commence  as of  the  Effective  Date  and  shall
terminate one (1) year from the Billing Commencement Date ("Term").  Thereafter,
the Agreement  shall  automatically  renew for  successive  one (1) year periods
unless  either party gives the other  written  notice of intent to terminate and
not renew at least sixty (60) days' prior to the end of the initial  term or any
renewal  term.  Any Service  Order  issued under this  Agreement  shall be for a
minimum one (1) year period beginning with the Billing  Commencement Date of the
Services  requested,.  unless otherwise agreed by the Parties. Any Service Order
extending past the then-current  Term of this Agreement shall be completed as if
this  Agreement  remained fully in effect,  and this  Agreement  shall be deemed
extended through the termination date of the Service Order.

TERMINATION.

       GENERAL TERMINATION RIGHTS. Either party may terminate this Agreement for
material  breach by the other party upon written  notice of not less than thirty
(30) days and failure to cure the breach within the notice  period,  except that
such  notice  period  shall be  shortened  to fifteen  (15) days for  Customer's
failure  to pay  invoices  when due or  Intel's  failure  to  provide  a Service
Incident Credit determination within the contractual timeframe.

       CUSTOMER'S  DISCRETIONARY   TERMINATION.   Customer  may  terminate  this
Agreement  upon written notice of not less than thirty (30) days in the event of
any of the following:

                     (a)    Intel  makes  changes to its  Acceptable  Use Policy
                            which materially and adversely impair Customer's use
                            of the  Services  and  which  are  objectionable  to
                            Customer;

                     (b)    Intel  modifies or updates the  Services in a manner
                            which materially and adversely  impairs the function
                            or performance of the Services provided to Customer;

                     (c)    Customer  has  the  right  to  terminate  under  the
                            provisions  of the SLA  applicable  to the  Services
                            provided by Intel to Customer.

                                       6
<PAGE>

                     (d)    Customer   may  increase  the  number  of  AppChoice
                            servers  for 12 months at the  then-current  prices;
                            Customer may reduce the number of AppChoice  servers
                            by a total of 1 (one)  server  at no cost  within 12
                            months after signature of this agreement.

       Such notice of termination  must be delivered to Intel, if at all, within
thirty (30) days of the event giving rise to the termination  right.  Other than
as  expressly  set  forth  in  this  Section,   Customer   shall  not  have  the
discretionary  right to terminate  this  Agreement or any Service Order prior to
the expiration -of the applicable Term.

       INTEL'S  ADDITIONAL  RIGHTS TO  TERMINATE  OR  RESTRICT  SERVICES.  Intel
reserves the right (but shall have no obligation) to take additional  action, up
to and including termination, in the following limited circumstances:

              1.     With or without  notice,  Intel may modify or terminate any
or all  Services or restrict  Customer's  use in whole or in part if, in Intel's
sole  judgment,  use of the Services by Customer or Its end users (i) presents a
material  security risk or will interfere  materially with the proper  continued
operation of a data center or related  services,  or (ii) is subject to an order
from a court or  governmental  entity  stating  that such use  generally  or for
certain  activities  must stop.  Where  permitted  under the  relevant  court or
governmental  order,  Intel will notify  Customer of such order promptly so that
Customer  will have an  opportunity  to respond  to the  order.  Intel also will
notify  Customer  promptly of any security  risks  identified  under Section (i)
above and any action taken by Intel with respect to such security risks.

              2.     Upon  notice of not less than seven (7) days and failure to
cure within the notice period, Intel may modify or terminate any or all Services
or  restrict  Customer's  use in  whole or in part if,  in  Intel's  -reasonable
judgment,  use of the  Services  by  Customer  or its  end  users  (i)  violates
applicable  laws or governmental  regulations,  including,  without  limitation,
consumer protection,  securities regulation, child pornography,  obscenity, data
privacy, data transfer and  telecommunications  laws; (ii) violates or infringes
any intellectual property right of Intel or a third party; (iii) violates export
control regulations of the United States or other applicable countries;  or (iv)
otherwise violates Intel's Acceptable Use Policy.

       Notwithstanding  anything  to  the  contrary  in  this  Agreement,  Intel
       reserves the right to take  whatever  steps are  necessary to comply with
       the  shorter  notice  periods  or  other   requirements  of  the  Digital
       Millennium  Copyright Act (~DMCA") or any applicable law or regulation of
       the jurisdiction where Services are performed.

       EFFECT OF TERMINATION.  Upon termination;  all rights granted to Customer
       under this Agreement  terminate  immediately.  Customer shall  deliver-to
       Intel written  instructions  for disposition of all data files in Intel's
       possession  within thirty (30) days of the notice of termination.  Return
       or back up of data  flies  shall be at  Customer's  expense.  If  written
       instructions  are not received  within  thirty (30) days of the notice of
       termination,  Intel  will  be-  authorized  to  destroy  all  files  upon
       cessation of Services and completion of the  Transition  Period set forth
       in Section 7.5, if applicable. Any such return, back up or destruction is
       subject  to any  applicable  law  or  governmental  regulation.  Customer
       remains liable to pay Intel for the Services received through the date of
       termination of

                                       7
<PAGE>

       this  Agreement  and for any  periods  during  which  Customer  is  still
       receiving  all or some portion of the Services.  The  following  sections
       wilt survive any expiration or termination of this Agreement: Section 7.5
       (Transition  Period),  Section 8.1 (Customer's  Responsibility for Use of
       the  Services),  Section 8.3  (Customer's  Indemnity  of Intel),  Section
       9.(lntel's Indemnity of Customer),  Section 11 (Ownership of Intellectual
       Property),  Section 12 (Confidentiality;  Data Use; Privacy),  Section 13
       (Warranties  and  Warranty   Disclaimers),   Section  14  (Limitation  of
       Liability; Remedies), Section 15 (Dispute Resolution; Governing Law), and
       Section 16  (Miscellaneous).  Upon  termination  of this Agreement or any
       applicable portion of the Services,  Customer shall relinquish use of any
       Internet protocol  addresses or address blocks assigned to it by Intel in
       connection with the applicable Services.

       TRANSITION  PERIOD.  Customer shall be entitled to a sixty-day  period of
continued  service  following any notice of  termination  in order to complete a
transfer  of-service  to  Customer  or to a new  service  provider  selected  by
Customer  ("Transition  Period");  provided that Customer pays all past due fees
and 50% of all fees for the  Transition  Period in advance and cures all grounds
for termination under Section 7.3.

CUSTOMER RESPONSIBILITIES.

       CUSTOMER'S  RESPONSIBILITY  FOR USE OF THE SERVICES.  As between Customer
and  Intel,  Customer  agrees  it is  solely  responsible  for and  assumes  all
liability relating to the following:

              3.     All aspects of Customer's  business,  including  Customer's
obligations  to end users or other third  parties and all  business or financial
results obtained by Customer from using the Services;

                     (a)    All technology, equipment, content and data provided
                            by or through  Customer  for use with the  Services,
                            including   performance  of  software   applications
                            provided by Customer;

                     (b)    Decisions    about    Customer's     computer    and
                            communications   systems   needed  to   access   the
                            Services;

                     (c)    Decisions   made  by   Customer   with   respect  to
                            maintenance,  remote  assistance,  or other  actions
                            taken by  Intel  at the  direction  of  Customer  or
                            according   to  event   scripts  or   specifications
                            provided by Customer;

                     (d)    Compliance with all applicable laws and governmental
                            regulations  regarding Customer's business or use of
                            the Services;

                     (e)    Use of the Services by  Customer's  customers or end
                            users;

                     (f)    Compliance  with  Intel's  Acceptable  Use Policy by
                            Customer and its customers and end users.

                                       8
<PAGE>

       END USER AGREEMENTS.  To protect both Customer and Intel,  Customer shall
       include in agreements  with its customers and end users (i)  requirements
       for customers and end users- to comply with usage policies  sufficient to
       ensure  compliance with Intel's  Acceptable Use Policy (ii) limitation of
       liability  provisions no less  protective than those contained in Section
       14.1 below;  (iii) dispute  resolution  and  attorneys'  fees  provisions
       substantially similar to those contained in Sections 15.1, 15.2, and 15.5
       below.  Such provisions shall  protect-Customer  and its service provider
       (i.e., Intel) to the same extent.

       CUSTOMER'S INDEMNITY OF INTEL. Customer will defend or settle any suit or
proceeding  brought  against  Intel by any end user or -third party arising from
(i) matters for which  Customer  has  responsibility  under this Section 8; (ii)
violation by Customer of any  obligations  under this Section 8 or section 11.5;
(iii)  claims  that any  content  of  Customer  or its  customers  or end users,
including but not limited to data, text, multimedia images (e.g. graphics, audio
and video  files),  software,  applications,  or other  materials  (collectively
"Content"),  or the manner in which  Customer or its customers or end users make
use of the  Services,  constitutes  an  infringement  of any patent,  copyright,
trademark, trade secret, publicity,  privacy, or other right of any third party,
or (iv) any civil or  criminal  violations  of law or  governmental  regulations
occurring as a result of actions or  omissions  of Customer or its  customers or
end users.  Customer  will pay all damages and costs  finally  -awarded  against
Intel  (including any indirect or  consequential  damages awarded as a result of
such proceeding);  provided that Intel (x) promptly notifies Customer in writing
of any such suit or proceeding, (y) provides Customer with sole control over the
defense  or  settlement  of  any  such  action;  and  (z)  provides   reasonable
information  and  assistance  in the defense or  settlement  of any such action.
Intel may  participate  in any such suit or  proceeding  through  counsel of its
choice at Intel's own expense;  provided, that the costs associated with Intel's
counsel  shall  not be  deemed  damages  or costs  for  purposes  of  Customer's
indemnity hereunder.  Notwithstanding the foregoing remedies, upon notice of not
less  that  seven  (7)  days,  Intel  reserves  the  right  (but  shall  have no
obligation) to delete any Content  installed on an Intel server and to modify or
terminate any or all Services or restrict  Customer's use in whole or in part-in
the event of any suit or proceeding, or threatened suit or proceeding, which may
be subject to an indemnity obligation under this Section.

       INTEL'S INDEMNITY OF-CUSTOMER.

       Intel  will  defend  or settle  any suit or  proceeding  brought  against
       Customer  based  upon  a  claim  that  the  Services  alone  and  not  in
       combination with any other product or service constitutes an infringement
       of any patent, copyright or trade secret of any third party, and will pay
       all damages and costs  (including any indirect or  consequential  damages
       awarded as a result of such proceeding)  finally awarded against Customer
       up to the liability limits of this Agreement;  provided that the Customer
       (i) promptly  notifies  Intel in writing of any such suit or  proceeding,
       (ii) provides  .Intel with sole control over the defense or settlement of
       any such claim or action; and (iii) provides  reasonable  information and
       assistance  in the  defense  or  settlement  of any such claim or action.
       Customer may  participate in any such suit or proceeding  through counsel
       of its  choice  at  Customer's  own  expense;  provided,  that the  costs
       associated with  Customer's  counsel shall not be deemed damages or costs
       for purposes of Intel's indemnity hereunder. Upon notice of not less than
       seven (7) days,  Intel  reserves the right (but shall have no obligation)
       to modify or terminate any or all Services or restrict  Customer's use in
       whole or in part in the event

                                       9
<PAGE>

       of any suit or proceeding, or threatened suit or proceeding, which may be
       subject to an indemnity obligation under this Section.

       ANNOUNCEMENTS AND PROMOTION.

       Neither party will issue any press  releases or use the logo of the other
       party in an advertisement or other public  announcement  relating to this
       Agreement  or-the  relationship  between  the  parties  without the prior
       written  approval  of the other.  Customer  agrees that Intel may include
       Customer's  name in  listings  of Intel's  customers.  Intel  agrees that
       Customer  may include  Intel's  name in listings  of  Customer's  Service
       Providers.

       OWNERSHIP OF INTELLECTUAL PROPERTY AND EQUIPMENT.

       Unless  otherwise  expressly set forth in this Agreement,  the parties do
       not, directly or by implication,  by estoppel or otherwise, grant to each
       other any rights or licenses,  and neither party shall have any ownership
       rights in any intellectual or tangible property of the other.

       Intel shall not obtain any right,  title, and/or interest in the Content,
       algorithms, executable code or methods of customer application operations
       provided by  Customer or its  customers  or end users and  installed  on,
       stored or  processed  through  Intel's  hardware  and  software,  and, as
       between Intel and Customer, Customer shall retain title to and all rights
       and/or interest in such Content.

       Unless  otherwise  expressly set forth in this  Agreement,  all equipment
       provided by Intel in  connection  with this  Agreement  shall  remain the
       property of Intel.

       Intel shall retain title to and all rights in all  intellectual  property
       provided by Intel, including, but not limited to, any know-how related to
       Intel-provided  Services or products  such as  hardware,  software or any
       other server  technology.  Notwithstanding  anything in this Agreement to
       the  contrary,  the  rights  granted  herein do not  include  any  right,
       license, release or immunity, directly or indirectly, express, implied or
       by estoppel, in or to Intel's component-level,  flash memory chips, video
       chips, or microprocessor or related chipset technology, or any of Intel's
       process technology under any patent, copyrights,  trade secret, mask work
       or other intellectual property right,  Including but not limited to Intel
       architecture processors.

       Customer  understands  that  delivery of the  Services may involve use of
software  owned by Intel or third parties under license  agreements  with Intel.
Customer agrees to abide by the following terms governing use of such software:

              4.     Customer  shall not cause or  permit  reverse  engineering,
disassembly  or  decompilation  of any software  provided by Intel,  or use such
software outside the scope of this Agreement;

                     (a)    Title to  software  provided by Intel shall not pass
                            to the Customer;

                                       10
<PAGE>

                     (b)    Customer  may use the  Software  only in object code
                            form;

                     (c)    Upon   termination   of  this   Agreement,   or  any
                            applicable  SLA,  Customer  shall  cease  using  the
                            software,  and any copies of  software  provided  to
                            such Customer,  if any, are to be either  completely
                            removed  from the  Customer's  computing  devices or
                            otherwise rendered unusable;

                     (d)    Customer understands that in the event that Customer
                            violates  the  intellectual  property  rights of any
                            third party  supplier  of  software,  such  software
                            supplier   shall  have  the  right  to  enforce  its
                            intellectual  property  rights  with  respect to the
                            software directly against the Customer;

                     (e)    Customer and its  customers and end users may access
                            the  Software  only in  connection  with  use of the
                            Services and  Customer's  business  operations,  and
                            Software may not be re-licensed,  rented, leased, or
                            used for time  sharing  or service  bureau  users by
                            Customer.

       Software may contain  certain  technology,  including  but not limited to
       support  for  programs  written in Java,  which  technology  is not fault
       tolerant and is not designed, manufactured, or intended for use or resale
       as online control equipment in hazardous environments requiring fail-safe
       performance,  such as in the  operation of nuclear  facilities,  aircraft
       navigation or communication  systems,  air traffic  control,  direct life
       support  machines,  or  weapons-  systems,  in which the  failure of such
       technology  could-lead  directly  to death,  personal  injury,  or severe
       physical or environmental damage.

       CONFIDENTIALITY; RESTRICTIONS ON DATA USE; PRIVACY.

       GENERAL  NON-DISCLOSURE.  Subject  to the terms of this  Agreement,  each
       party shall maintain the  confidentiality  of the information it receives
       from the  other  pursuant  to the  terms of the  Corporate  Nondisclosure
       Agreement ("CNDA") between Customer and Intel or its parent-company,  No.
       9271285,  which is  incorporated  herein  by this  reference.  Except  as
       otherwise  expressly  provided  under this  Agreement,  neither party may
       disclose to the public or to any third party the terms and  conditions of
       this Agreement  other than with the express prior written  consent of the
       other party.

       RESTRICTIONS  ON DATA USE. Unless  requested to do so by Customer,  Intel
will not  collect or retain for its own  purposes  any  personally  identifiable
information  regarding Customer's customers or end users who access the Services
through Customer,  including without  limitation and for avoidance of doubt, any
financial  information  (such as credit card  numbers) or  protected  medical or
health care records (such as patient data) of Customer's customers or end users.
Without limiting the foregoing, Intel may monitor use of the Services and gather
statistical  and  demographic  information  about  use  of  the  Services.  Such
information may be used for internal  statistical and marketing  reports and may
be shared by Intel with third  parties in  aggregate  or  statistical  form only
without  disclosure of Customer's  confidential  information  or any  personally

                                       11
<PAGE>

identifiable  information about Customer,  Customer's customers or end users. No
confidential or personally identifiable  information about Customer,  Customer's
customers,  or end users shall be sold, assigned,  leased, or otherwise disposed
of to third parties by Intel.

       PRIVACY. Both parties agree to comply with all applicable privacy or data
protection statutes,  rules, or regulations  governing the respective activities
of the parties.  Prior to initiation of Services  under this Agreement and on an
ongoing basis  thereafter,  Customer  agrees-to  provide  notice to Intel of any
privacy -or data protection statutes,  rules, or regulations which are or become
applicable  to  Customer's  business  and which  could be imposed on Intel as- a
result of provision of Services under this Agreement.

       Customer  will  ensure  that the  transfer  and storage of any data about
individuals collected by Customer  ("personally  identifiable data") and managed
by an Intel data center is legitimate under data protection regulations and will
obtain consent from  individuals for such transfer and. storage under applicable
regulations.  Intel  will not  transfer  personally  identifiable  data to third
parties.  At the  request  of  Customer,  personally  identifiable  data  may be
transferred  to other  countries in order to achieve  load  balancing of content
hosted by Intel under this Agreement.  Intel's activities under its geographical
load balancing  Service do not involve the use,  alteration or  modification  of
personally identifiable data.

       WARRANTIES AND WARRANTY DISCLAIMERS.

       SERVICE LEVEL  WARRANTY;  LIMITATIONS;  SOLE REMEDIES.  INTEL WARRANTS TO
       CUSTOMER  THAT  IT  WILL  PROVIDE  THE  SERVICES  IN A  MANNER  WHICH  IS
       CONSISTENT  WITH THE SLA'S ATTACHED AS EXHIBIT B.  CUSTOMER'S SOLE REMEDY
       IN THE EVENT OF ANY  SERVICE  OUTAGE,  INTERRUPTION  OF  SERVICES  DUE TO
       OUTAGES,  OR OTHER  BREACH OF  WARRANTY  OR  FAILURE BY INTEL TO MEET THE
       TERMS OF AN APPLICABLE  SLA, SHALL BE THE CREDITS OR  TERMINATION  RIGHTS
       PROVIDED IN THE APPLICABLE SLA OR THIS  AGREEMENT.  INTEL AND ITS SERVICE
       PROVIDERS  AND  SUPPLIERS  DISCLAIM  ANY AND  ALL  OTHER  LIABILITIES  OR
       REMEDIES  FOR SUCH  OUTAGES,  INTERRUPTIONS,  OR  BREACHES  OF  WARRANTY.
       CUSTOMER  ACKNOWLEDGES  AND AGREES  THAT THE  LIABILITY  OF INTEL AND ITS
       SERVICE   PROVIDERS   AND   SUPPLIERS   ARISING  FROM  ANY  SUCH  OUTAGE,
       INTERRUPTION,  OR BREACH OF WARRANTY  SHALL BE  EXPRESSLY  LIMITED AS SET
       FORTH IN THE ATTACHED SLA'S.

       GENERAL  DISCLAIMER.  EXCEPT AS EXPRESSLY PROVIDED IN SECTION 13.1 AND AN
       APPLICABLE  SLA,  THE  SERVICES  ARE  PROVIDED  "AS IS AND INTEL MAKES NO
       WARRANTIES OR  REPRESENTATIONS  CONCERNING THE SERVICES OR ANY RESULTS TO
       BE  ACHIEVED  THROUGH  USE OF THE  SERVICES;  INTEL  DISCLAIMS  ALL OTHER
       WARRANTIES, INCLUDING THE WARRANTIES OF MERCHANTABILITY, QUALITY, FITNESS
       FOR A  PARTICULAR  PURPOSE,  NONINFRINGEMENT  AND TITLE,  AND ALL IMPLIED
       WARRANTIES ARISING FROM A COURSE OF DEALING, USAGE, OR TRADE PRACTICE.

                                       12
<PAGE>

       NO SECURITY  WARRANTY.  INTEL DOES NOT GUARANTEE  THAT ITS PROCEDURES AND
       SERVICES  WILL  PREVENT  LOSS,  ALTERATIONS  OR  UNAUTHORIZED  ACCESS  TO
       CUSTOMER DATA HOSTED BY INTEL.

       DISCLAIMER  OF ACTIONS  CAUSED BY OR UNDER THE CONTROL OF THIRD  PARTIES.
       INTEL DOES NOT AND CANNOT CONTROL THE PERFORMANCE OF ANY DATA,  PRODUCTS,
       OR SERVICES  CONTROLLED BY THIRD PARTIES. AT TIMES, ACTION OR INACTION BY
       THIRD  PARTIES  CAN IMPAIR OR DISRUPT  INTEL'S  SERVICES.  INTEL MAKES NO
       REPRESENTATIONS  AND  EXPRESSLY  DISCLAIMS ALL  WARRANTIES  REGARDING THE
       DATA, PRODUCTS, OR SERVICES CONTROLLED BY ANY THIRD PARTY,  INCLUDING THE
       PROVIDERS  OF  TELECOMMUNICATIONS   PRODUCTS  OR  SERVICES.   SUCH  DATA,
       PRODUCTS,   AND  SERVICES'ARE  NOT  PROMISED  TO  BE  FREE  OF  ERROR  OR
       INTERRUPTION,  AND INTEL EXPRESSLY DISCLAIMS ALL LIABILITIES ARISING FROM
       ANY SUCH ERROR,  INTERRUPTION,  OR OTHER FAILURE.  CUSTOMER  ACKNOWLEDGES
       THAT  AN  INTERRUPTION  IN  SERVICES  DUE  TO  CIRCUMSTANCES  BEYOND  THE
       REASONABLE  CONTROL  OF INTEL,  SUCH AS A FAILURE  OF  TELECOMMUNICATIONS
       SYSTEMS NOT CONTROLLED BY INTEL, SHALL-NOT BE CONSIDERED A SERVICE OUTAGE
       FOR PURPOSES OF ANY WARRANTY PROVIDED IN AN APPLICABLE SLA.

       LIMITATION OF LIABILITY; REMEDIES.

       DAMAGES LIMITATION. LIABILITY ARISING UNDER THIS AGREEMENT, WHETHER UNDER
       THEORY OF  CONTRACT,  TORT  (INCLUDING  NEGLIGENCE),  SHALL BE LIMITED TO
       DIRECT, OBJECTIVELY MEASURABLE DAMAGES. NEITHER PARTY OR THEIR SUPPLIERS,
       INCLUDING  SUPPLIERS  OF  TELECOMMUNICATIONS  SERVICES,  SHALL  HAVE  ANY
       LIABILITY TO THE OTHER PARTY OR TO ANY THIRD PARTY,  FOR ANY  INCIDENTAL,
       PUNITIVE,   INDIRECT,   OR  CONSEQUENTIAL   DAMAGES,   INCLUDING  WITHOUT
       LIMITATION LOST PROFITS, LOSS OF DATA, INTERRUPTION OF BUSINESS, OR COSTS
       OF  PROCUREMENT OF SUBSTITUTE  GOODS OR SERVICES,  EVEN IF ADVISED OF THE
       POSSIBILITY  OF SUCH  DAMAGES,  WHETHER  UNDER THEORY OF  CONTRACT,  TORT
       (INCLUDING  NEGLIGENCE)  STRICT  LIABILITY OR OTHERWISE.  INTEL  LICENSES
       CERTAIN  SOFTWARE  FROM  THIRD  PARTIES  FOR USE WITH THE  SERVICES.  THE
       LIABILITY  OF SUCH THIRD PARTY  SUPPLIERS  FOR DAMAGES,  WHETHER  DIRECT,
       INDIRECT,  INCIDENTAL, OR CONSEQUENTIAL ARISING FROM USE OF THE SOFTWARE,
       SHALL BE DISCLAIMED AND LIMITED TO THE MAXIMUM EXTENT PERMITTED BY LAW.

       Notwithstanding  anything to the  contrary,  the-aggregate  liability  of
       Intel and its suppliers  under this Agreement shall not exceed the lesser
       of (a) the total amounts paid by Customer to Intel  hereunder  during the
       one-year  period  immediately  preceding the event which gave rise to the
       claims or (b) one million dollars ($1,000,000.00).

                                       13
<PAGE>

       SOLE REMEDIES; MATERIALITY. CUSTOMER AND INTEL AND ITS SUPPLIERS DISCLAIM
       ANY AND ALL LIABILITIES OR DAMAGES OTHER THOSE EXPRESSLY PROVIDED IN THIS
       AGREEMENT OR AN ATTACHED SLA. CUSTOMER AND INTEL  ACKNOWLEDGES AND AGREES
       THAT THE  LIABILITY OF CUSTOMER,  INTEL AND ITS  SUPPLIERS  ARISING UNDER
       THIS  AGREEMENT OR IN  CONNECTION  WITH THE  SERVICES  SHALL BE EXPRESSLY
       LIMITED  TO THE  LIABILITY  AND  DAMAGES  PROVIDED  HEREIN.  THE  PARTIES
       ACKNOWLEDGE THAT THE LIMITATIONS  REFERENCED IN THIS SECTION ARE MATERIAL
       TERMS TO THIS AGREEMENT.

       FORCE MAJEURE. In the event that either party is unable to perform any of
       its  obligations  under this  Agreement  because of any event  beyond the
       reasonable control of that party, including,  but not limited to, natural
       disaster,  acts of God,  actions  or decrees  of  governmental  bodies or
       failure of communication  lines (a "Force Majeure Event"),  the party who
       has been so affected  shall  promptly  give notice to the other party and
       shall use commercially  reasonable  efforts to resume  performance.  Upon
       receipt of such notice,  all  obligations  under this Agreement  shall be
       immediately  suspended for the duration of such Force Majeure  Event.  If
       any Force Majeure Event substantially  prevents or hinders performance of
       the Services for more than fifteen (15)  consecutive  days, then Customer
       may terminate  this Agreement  without  penalty to Customer or Intel upon
       written. Such notice must be delivered to Intel, if at all, no later than
       sixty (60) days following  termination  of the Force Majeure Event.  (IOS
       OK)

       DISPUTE RESOLUTION; GOVERNING LAW.

       With the  exception  of  disputes  involving  breach of  confidentiality,
       infringement  of a  party's  intellectual  property,  or  other  types of
       irreparable harm for which injunctive relief through the courts is sought
       by either party,  all disputes  arising under the terms of this Agreement
       or the grounds for termination thereof shall be resolved as follows:  The
       senior  management  of both parties shall meet to attempt to resolve such
       disputes.  If senior management cannot resolve the dispute,  either party
       may make a written  demand  for formal  dispute  resolution  and  specify
       therein the scope of the dispute.

       If the  disagreements  cannot be  resolved  by senior  management  within
thirty (30) days from the date any party made a written demand for resolution, a
binding  arbitration  shall be held.  Subject to the provisions of this Section,
the rules of the  arbitration  shall be agreed  upon-by the parties prior to the
arbitration  and based upon the nature of the  disagreement.  To the extent that
the Parties  cannot agree on the rules of the  arbitration,  then the Commercial
Arbitration Rules of the American  Arbitration  Association ("AAA") in effect on
the Effective  Date of this  Agreement,  or, when either of the parties is not a
U.S. entity, then the Commercial  Arbitration Rules of the International Chamber
of  Commerce  ("ICC") in effect on the  Effective  Date of this  Agreement,  and
except as the applicable rules are modified by this Agreement,  shall apply. The
proceedings  shall be held in the County of  Washington  or  Multnomah,  Oregon,
U.S.A.  under the auspices of the AAA or the International  Chamber of Commerce,
whichever  is  applicable.  As a minimum  set of rules in the  arbitration,  the
Parties agree as follows:

                                       14
<PAGE>

              5.     The arbitration shall be held by single arbitrator mutually
acceptable to both parties.  If the parties cannot agree on a single  arbitrator
within thirty (30) days from the date written  demand is made,  each Party shall
identify  one  independent  individual  who  shall  meet  to  appoint  a  single
arbitrator.  If an  arbitrator  still cannot be agreed upon within an additional
thirty (30) days,  one shall be appointed by the AAA or ICC as  applicable.  The
arbitrator  shall  be  knowledgeable  regarding  the  Internet  hosting  or data
services industries.

                     (a)    Prior to a final award,  the parties  shall  equally
                            bear the costs and fees of the  arbitration and each
                            party shall bear its own legal expenses. The Parties
                            agree  that  a  court   reporter   will  record  the
                            arbitration  proceedings  and  that  the  reporter's
                            record  will  be  the  agreed   transcript   of  the
                            proceedings.  Prior to a final  award,  the  parties
                            will share the expenses of this reporter.

                     (b)    The  arbitrator  shall specify the basis for his/her
                            decision,  the  basis  for the  damages  award and a
                            breakdown of the damages  awarded,  and the basis of
                            any other remedy  authorized  under this  Agreement.
                            The decision of the  arbitrator  shall be considered
                            as  a   final   and   binding   resolution   of  the
                            disagreement, shall not be subject to appeal and may
                            be entered as a judgment  in any court of  competent
                            jurisdiction  located  in  Washington  or  Multnomah
                            County, Oregon, U.S.A.

                     (c)    Any  arbitration   proceeding   hereunder  shall  be
                            conducted on a confidential basis.

                     (d)    The parties shall agree upon what, if any, discovery
                            shall be permitted.  If the parties  cannot agree on
                            the form of discovery within fifteen (15) days after
                            the appointment of the Arbitrator,  then there shall
                            be neither  discovery nor the issuance of subpoenas.
                            In no event, however,  shall any such discovery take
                            more than three months.

                     (e)    The duty of the  parties to  arbitrate  any  dispute
                            within the scope of this Section  shall  survive the
                            expiration or  termination of this Agreement for any
                            reason.  The  parties  specifically  agree-that  any
                            action  must be brought,  if at all,  within two (2)
                            years from the accrual of the cause of action.

                     (f)    The discretion of the arbitrator to fashion remedies
                            shall be  limited as stated in this  Agreement,  and
                            shall  exclude any right to award a remedy  based on
                            implied rights under the Agreement.

       OTHER  CLAIMS.  Any action to enforce an  arbitrator's  decision,  award,
       order,  or  judgment,  or any  claim  which is  beyond  the scope of this
       arbitration  provision,  shall be submitted  by any  affected  party to a
       court of  competent  jurisdiction  located  in  Washington  or  Multnomah
       County,  Oregon, U.S.A., and each party hereby agrees to jurisdiction and

                                       15
<PAGE>

       venue in the  courts  of the State of Oregon  for all such  disputes  and
       litigation  arising  under  or  relating  to this  Agreement.  Otherwise,
       neither  Party  shall sue the other where the basis of the suit is within
       the scope of this arbitration provision.

       GOVERNING  LAW.  Any claim  arising  under or relating to this  Agreement
       shall  be  governed  by the  internal  substantive  laws of the  State of
       Delaware and the federal  courts  located in Delaware,  without regard to
       principles of conflict of laws.  Furthermore,  the parties agree that the
       terms of The U.N.  Convention on Contracts for the International  Sale of
       Goods do not apply to this Agreement.

       ATTORNEYS'  FEES. In the event of any dispute or  arbitration  hereunder,
       the  prevailing   party  shall  be  entitle  to  recover  its  costs  and
       disbursements  incurred,  together with reasonable  attorneys' fees to be
       fixed by the arbitrator or court at trial or on appeal.

MISCELLANEOUS.

       NOTICE.  Unless otherwise stated herein, all notices under this Agreement
shall be written  and shall be  delivered  by hand,  post,  fax,  or email (with
contemporaneous  delivery by one of the  foregoing  means) to the persons and at
the addresses as set forth below and shall be deemed given upon  transmission in
the case of fax or email or otherwise upon delivery. Either party may change its
address for receipt of notice to the other party by delivering written notice of
such change pursuant to this Section.

If to Intel:                             With a copy to:
Dado Vrsalovic President                 General Counsel
Intel Online Services, Inc.              Intel Corporation
Mailstop: MP3-10l                        2200 Mission College Blvd.
2051 Mission College Blvd.               Santa Clara, CA 95052-8119
Santa Clara, CA 95054                    Attn: Intel Online Services Legal

If to Customer:
Mark Matossian, VP Finance
1409 Chapin Aye, 2nd Floor
Burlingame, CA 94010

       INVALIDITY.  The  invalidity  or  unenforceability  for any reason of any
       provision of this Agreement shall not prejudice or affect the validity or
       enforceability of its other provisions.

       CUMULATIVE  REMEDIES.  Except as  otherwise  expressly  provided  in this
       Agreement or an attachment,  all remedies  provided for in this Agreement
       shall  be  cumulative  and in  addition  to and not in lieu of any  other
       remedies available to either party at law, in equity or otherwise.

       ASSIGNMENT.  Neither party may assign any of its rights,  obligations, or
       privileges (by operation of law or otherwise) hereunder without the prior
       written consent of the other.

                                       16
<PAGE>

       Notwithstanding the foregoing,  upon notice to the other party, Intel may
       assign or delegate its rights and obligations under this Agreement to one
       or more of its affiliates  under common control or ownership,  and either
       party may assign all of its rights and  obligations  under this Agreement
       to a  successor  entity  as  part of a  merger,  sale,  or  consolidation
       involving  transfer of all or  substantially  all of the party's stock or
       assets, provided that the assignee or successor entity agrees to be bound
       by the terms of this Agreement.  Subject to the foregoing, this Agreement
       shall be binding  upon and inure to the  benefit of the parties and their
       respective officers, directors, employees, successors, and assigns.

       HEADINGS. The headings to the Agreement provisions are for reference only
       and shall not affect their interpretation.

       INDEPENDENT CONTRACTOR.  The parties hereto are independent  contractors.
       Nothing in this Agreement will be construed to make the parties  partners
       or joint  venturers or to make either  party liable for the  obligations,
       acts or activities of the other.

       NO  THIRD-PARTY  BENEFICIARIES.  The  provisions  of this  Agreement  are
       intended  solely for the benefit of Customer and Intel and its  suppliers
       and shall create no rights or obligations  enforceable by any other party
       unless such beneficiaries are expressly set forth in a Schedule hereto.

       ENTIRE  AGREEMENT;  AMENDMENT.  This  Agreement,  including each Exhibit,
       constitutes  the entire  agreement  between the parties  with  respect to
       matters contained herein, and all prior or contemporaneous agreements and
       negotiations  with  respect  to  those  matters  are  superseded  by this
       Agreement.  No waiver of any breach or default shall  constitute a waiver
       of any subsequent  breach or default.  Any changes to this Agreement,  or
       any  additional  or  different  terms  in  Customer's   purchase  orders,
       acknowledgments  or  other  documents,   will  not  be  effective  unless
       expressly  agreed to in writing by the party against whom  enforcement is
       sought.

       COUNTERPARTS.  This  Agreement may be executed in multiple  counterparts,
each of which will be deemed to be an  original  and all of which will be deemed
to be a single agreement.  This Agreement will be considered fully executed when
all parties have  executed and delivered an identical  counterpart  to the other
party,   notwithstanding  that  all  signatures  may  not  appear  on  the  same
counterpart.

       Please sign below to indicate your  understanding  and-acceptance  of the
terms of this Agreement.

Atomica, Inc.                             INTEL ONLINE SERVICES, INC.

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

Date:                                     Date:

                                       17
<PAGE>

           EXHIBIT A -- SERVICES SELECTED AND LIST OF SERVICE FEATURES

              AppChoice(SM) Managed Hosting Service Feature Summary

       AppChoice3M Managed Hosting is a managed service provided by Intel Online
Services for a customer's e-commerce solution.  The AppChoice managed service is
available for Web, Database and General application hosting service platforms.

       Each AppChoice  customer will be provided the following  service features
as a part of the basic  service  offering  when the  solution  is in the Go Live
period.  The Go Live period  follows  Production  and means that the solution is
available through the public Internet to customers.

1.     BACKUP AND RECOVERY

       (a)    Backup of operating  system and  application  partition on a daily
              basis with  retention  of 8 versions of the backed up system image
              for up to 180 days.  Additional backups on demand available for an
              extra  charge.  Note:  open or locked files will not be backed up.
              Backup  performance  is  not  guaranteed  due to  varied  customer
              hardware, software, system load and data set characteristics.

       (b)    2 on demand  recoveries  from  backup per month for the  operating
              system and  application  partition  (database  recoveries  charged
              separately).  Additional  recoveries  available  for an additional
              charge. Full customer system restores will require the customer to
              re-load the  operating  system  before  Intel can  re-install  the
              backup  application  and restore  customer data. Open file backups
              and  system  image  restores  are  not  performed  as  part of the
              standard service.

       (c)    Backup Status Report

2.     Monitoring

       (a)    24x7x52 monitoring of critical points of failure for basic managed
              infrastructure   through   Intel's   Command   Center.    Extended
              Application  Monitoring  may be added  for an  additional  charge.
              Please see your Customer Alert and Response Process for a detailed
              list of monitors.

       (b)    Customer  notification via email, or text pager, or voicemail,  or
              text pager, or  telephonically  as specified by Customer when disk
              utilization,  memory  usage,  or processor  usage exceed  standard
              thresholds   defined  by   Customer,   OR  in   between   Customer
              notification via email, or text pager, or telephonic and voicemail
              when   customer's   hosting  service   platform   availability  is
              interrupted.

       (c)    Five  Extended  Application  Monitoring  automated  Type  A  alert
              responses  per  month.  Additional  Type A and  Type  C  responses
              available for a separate charge.

       (d)    Online Server and Service Summary Report

                                       18
<PAGE>

3.     REMOTE SYSTEM ACCESS

       (a)    Five Client to LAN VPN accounts included.  Additional bundles of 5
              accounts and LAN to LAN accounts available for an extra charge.

       (b)    24x7  administration  of privileged and emergency remote access to
              the service platform. Support for 8 privileged or emergency access
              requests per month. Privileged remote access includes system image
              capture  to  enable  rollback   capabilities.   Additional  access
              requests will be charged on a per request basis.

4.     SOLUTION MANAGEMENT AND MAINTENANCE

       (a)    Initial  set up and  configuration  of customer  server  solution.
              Customers  may purchase  optional  Quick Server Build  services to
              guarantee  that  servers will be ready for the  Production  Period
              within  5  business  days  of  execution  of the  Master  Customer
              Agreement or. Service Order. Certain restrictions apply.

       (b)    Performance  proven  hardware  and  software  platforms  that  are
              validated  and fully  -integrated  into  Intel's  service  support
              environment.  NT and Unix and Linux)  solutions  available on Dell
              PowerEdge and Sun Enterprise servers.  Customers may load customer
              provided  applications on Intel's managed web, database or general
              hosting service platform.

       (c)    Primary and secondary hosting for up to two DNS domains per server
              (up to 100 lines each).

       (d)    Allocation of two IP addresses per server.

       (e)    24x7  post-production  Go Live support.  Technical Account Manager
              support  available  8axn-Spm  local time M-F with 24x7 support for
              Urgent  change  requests.  A Daily  Incident  Report  will also be
              included to summarize all events surrounding your solution.

       (f)    Customer  Change  Management  -  five  customer-initiated   change
              request points (1 point equals 1 hour of change  request  service)
              per  month  included.  Additional  requests  will  be  subject  to
              additional charges based on High or Urgent priority level.

       (g)    Regularly  scheduled   maintenance  for  critical  software  patch
              updates,  system configuration and hardware repair or replacement.
              Customer scheduled maintenance window available upon request.

       (h)    Access to  "Intel(R)  Online  Services  Customer  Care Portal" and
              customer specific information. Includes two Administrator accounts
              and five User accounts per customer.

       (i)    Optional Remote Assistance Services available for a charge.

                                       19
<PAGE>

       The following  service  features will also be included for specific types
of AppChoice hosting service platforms:

5.     WEB HOSTING SERVICE PLATFORMS

       (a)    Load balancing.

       (b)    Daily access to raw web activity log files.

       (c)    Customer  notification  via email, or text pager, or telephonic or
              voicemail when web service availability is interrupted.

       (d)    Optional web usage reporting  service  available-for an additional
              charge.

6.     DATABASE HOSTING SERVICE PLATFORMS

       (a)    Transaction  logs  dumped  to  local  disk  every 4  hours.  Daily
              incremental and weekly full database  backups to disk with 30 days
              retention  for full versions and 7 days for  incremental  versions
              and logs.

       (b)    Customer  notification  via email, or text pager, or telephonic or
              voicemail when database service availability is interrupted.

       (c)    Optional  database  recovery  service  available for an additional
              charge.

7.     GENERAL APPLICATION HOSTING SERVICE PLATFORMS

       Customer  notification  via  email,  or  text  pager,  or  telephonic  or
voicemail when OS availability is interrupted.

SERVICE MODIFICATIONS TO SUPPORT THE PRODUCTION PERIOD

       The AppChoice Managed services will be modified as follows throughout the
Production  period.  "Production"  is the period of time between hand off of the
solution  architecture  to the  Customer  by  Intel  (hardware,  OS and  managed
applications  integrated into the AppChoice service infrastructure) and Go Live.
During Production Customers will load content and Customer provided applications
to ready the solution for availability to their customers  through the Internet.
Customers are responsible for testing their application code during this time.

              1.     Customer  support  provided  during normal  business  hours
Monday  through  Friday 8am to 5pm data center local time,  excluding  holidays.
Support  includes:  assistance ( to customers  loading content and applications,
troubleshooting  of Intel Online Services solution platform and  infrastructure,
VPN  installation/troubleshooting,  reboots to power  cycle  servers and account
creation. If-escalation is required outside of normal business hours, it will be
attended to the next  business  day.  After hours  support is  available  for an
additional  charge  with at least  24  hours  advanced  notice  to the  Customer
Integration Manager.

                                       20
<PAGE>

              2.     Working  with the  Customer,  Intel  will  define a quality
assurance  plan that  will be  implemented  prior to the  customer  going  live,
Customer may grant Intel  permission to conduct  potentially  intrusive  quality
assurance testing that can be customized based on the Customer's requirements.

              3.     Intel will provide a full back up of the solution  prior to
hand off to the Customer for  Production.  All subsequent  incremental  back ups
will be provided at the customer's request (not to exceed one per day) until the
daily  backup  schedule  commences  with Go Live.  Additional  backups on demand
available for an incremental charge.

              4.     During-Production a reduced set of Foundation monitors will
be  enabled  until  Go  Live  Unless  the  Customer  requests  otherwise  during
integration.  Please see your Customer Alert and Response Process for-a detailed
list of monitors.

              5.     Remote Assistance services are available for an incremental
charge.

              6.     The  standard  configuration  is for  public IP ports to be
closed.  Public access to the  customer's  website may be made  available at the
customer's request for testing.

              7.     The  Production  period  will be no  longer  than 2 months.
Extended Production support is available for an additional charge.

                                       21
<PAGE>

APPCHOICE(SM) COLOCATION HOSTING SERVICE FEATURE SUMMARY

       Intel Online Services (Intel)  provides  AppChoiceTM  Colocation  Hosting
services ("Colocation  Hosting") to enable customers to choose from a variety of
service components to create a customized and flexible service offering on Intel
or  customer  provided  hardware.  Networking  services  are  available  to  all
Colocation  Hosting  customers and are described in a separate  Network Services
Service Feature Summary. Under Colocation Hosting,  customers have the option to
supplement  basic network,  power and physical  security  services with optional
management  services  that can be  purchased  to  provide  a more  comprehensive
management  solution and enable .a migration into a fully managed environment if
desired by the customer.

       Each Colocation  Hosting  customer will be provided the -following  basic
service features:

              1.     Cabinets/Racks

                     o  Rack external dimensions are 78"H x 39"D x 24GW.

                     o  Racks are fitted with  cabinets and have an internal 19"
                        width with  solid  roof and sides,  as well as front and
                        rear doors that allow for key or  combination  locks.  A
                        single  shelf  and  lock  are  included.   Cables  enter
                        cabinets from the floor.

              2.     Suites

                     o  Available in a secured area enclosed by removable  walls
                        capable of holding up to 32 racks.

                     o  Customized  power  and  network   configuration   within
                        suites.

                     o  Suites may contain  customer racks, or Intel may provide
                        customers   with  standard  racks  with  power  failover
                        switching at an additional cost.

              3.     Power

                     o  Power feeds for server  cabinets  from  different  power
                        distribution units. Voltage varies by location.

                     o  Cabinets have 2 redundant  power feeds,  2 circuits from
                        one  distribution,  and 2 circuits  from -another (for a
                        total of 40A of  redundant  power for U.S.  sites).  Two
                        additional   redundant  power  feeds  are  available  to
                        accommodate future needs.

              4.     Internet Services

                     o  Primary hosting for one DNS domain per server (up to 100
                        lines each).

                     o  Allocation of two IP addresses per server.

                                       22
<PAGE>

              5.     Network

                     o  Fixed  rate  and   burstable   bandwidth   options   are
                        available.  Corresponding network services are described
                        in more detail in the Network Service Feature Summary.

              6.     Facility Security

                     o  Colocation Hosting customer servers are housed in locked
                        cabinets.

                     o  Internet  data  centers  include  person-traps  and card
                        reader   access   to   Colocation   areas   as  well  as
                        surveillance cameras to provide physical security.

                     o  No unescorted  customer  access to  Colocation  areas is
                        allowed.

              7.     Reporting

                     o  Access  to  "Intel(R)  Online  Services   Customer  Care
                        Portal"' and customer specific information. Includes two
                        Administrator   accounts  and  five  User  accounts  per
                        customer.  Includes  the  Network  Bandwidth  and  Daily
                        Incident  report as standard.  Backup  Status and Online
                        Web  Usage   reporting   will  be  available   when  the
                        associated optional managed service is purchased.

       EACH COLOCATION  HOSTING CUSTOMER  MAY-CHOOSE FROM THE FOLLOWING OPTIONAL
       SERVICES TO SUPPLEMENT THEIR BASIC COLOCATION HOSTING SERVICES:

1.     PROVISIONING SERVICES

       Intel will offer a monthly lease option for the following items.

       POWER ENHANCEMENT OPTION -- APC UNIT

       o  Power  fail over  switching  device on racks  connected  to  redundant
          feeds.  Automatic  fail over  from one power  feed to the other in the
          event of power failure in one of the power feeds.

       SERVERS

       o  Provisioning of the complete hardware platform consisting of a server,
          power strip(s),  and APC power switch -(if the above power enhancement
          option is purchased).

       o  Repair and replacement,  if necessary,  for complete hardware platform
          consisting  of server,  power  strip(s),  and APC power switch (if the
          above power enhancement option is purchased).

       Supported  Platforms  (confirm  availability  with  local  Internet  Data
       Center):

                                       23
<PAGE>

       Intel Architecture                Sun Architecture

       Dell 2450/1550                    Sun Netra T1, Solaris 7

       Dell 6350                         Sun E420 Dual CPU Server, Solaris 2.6

       PV200 for external storage        Sun E420 Quad CPU Server, Solaris 2
                                         Sun StorEdge Al000

       o  Requires written authorization from customer to Intel for physical and
          logical access to maintained servers.

       o  All service calls must be routed through Intel call center.

       NETWORK EQUIPMENT

       o  Intel will  provision the specified  networking  equipment and make it
          available to the customer. Intel retains ownership of the equipment.

       o  The customer  will  install,  configure  and  maintain the  equipment.
          Professional Services may be purchased for assistance if needed.

       o  Intel will provision the specified  software  license and  maintenance
          agreement  and  make  the  software  available  to  the  customer  for
          installation  and  configuration.   Intel  retains  ownership  of  the
          software licenses and accompanying maintenance agreements.

       o  Professional  Services  may be  purchased  for  Intel  to  install  or
          configure  the  software  on  the  provisioned  hardware  or  customer
          provided  platform prior to customer use.  Installation  of the suites
          will be based on customer configuration  requirements and billable by-
          the hour.

2.     INSTALLATION SERVICES TO ACCOMPANY PROVISIONED SERVER HARDWARE

       o  Installation of servers in the customer's Colocation cabinet.

       o  Crash Cart for use in  installation,  hardware service or otherwise at
          the customer's request.

       o  Hardware installed in the customer's  Colocation cabinet in accordance
          with Intel's racking and installation procedures.  Hardware connection
          to power risers and power on included. If specified on the Provisioned
          Colocation Order Form, hardware will be placed as close as possible to
          the customer's requested position in the racks.

       o  Customer may install add-in cards into available  extension slots, but
          assumes  full  responsibility  for the cards  and their  impact on the
          hardware and software platform.

                                       24
<PAGE>

3.     SUPPLEMENTAL INTEGRATION SERVICES

       o  In rack keyboard,  video screen, mouse, KVM switch, monitor shelf, and
          keyboard tray are offered for additional charges.

       o  Professional  Services  to assist  with  installation,  configuration,
          backup/recovery  solution  design,  change  management,  production or
          account  management of your Colocation  solution are available with 24
          hours advanced notice for an additional charge.

4.     OPERATING SYSTEM ADMINISTRATION SERVICES

       For qualifying  customers,  Intel will provide the following services for
an  additional  monthly  charge.  Professional  services  may  supplement  these
services and will be billed by the hour.

       o  Initial  configuration:  Intel will prepare and  implement an OS build
          plan based on the Customer's  configuration  requirements  and written
          approval.

       o  Intel will notify the Customer  when patches are  available  for their
          operating  system and will negotiate an upgrade time during a Customer
          or Data Center Maintenance Window if the customer desires the upgrade.

       o  Maintenance services: Daily (or periodic) health checks of the system,
          and notification  and/or remediation of items that are out of Customer
          and vendor defined specifications.

5.     MONITORING -- BASIC AND EXTENDED APPLICATION

       o  24x7x52   monitoring   of   critical   points  of  failure  for  basic
          infrastructure  through  Intel's  Command  Center.   Included  Server,
          Service and Critical URL monitoring plus Ping (where enabled)  through
          a public IP address. Extended -Application Monitoring may be added for
          an  additional  charge.  Please see your  Customer  Alert and Response
          Process for a detailed list of monitors.

       o  Customer  notification  via email,  or text pager,  or  telephonic  or
          voicemail, as specified by customer, when web  service-availability is
          interrupted.

       o  Server and Service Summary Report will be provided.

6.     BACKUP AND RECOVERY SERVICES

       o  Backup of operating system and application  partition on a daily basis
          with  retention  of 8 versions of the backed up system image for up to
          180 days.  Note:  open or locked  files will not be backed up.  Backup
          performance  is  not  guaranteed  due  to  varied  customer  hardware,
          software, system load and data set characteristics.

                                       25
<PAGE>

       o  Backup Status Report  available  through the  Intel(R)Online  Services
          Customer Care Portal.

       o  Database  backup and  recovery  can be provided  through  Professional
          Services.  Intel can assist with the design of the backup and recovery
          strategy as well as provide the backup/recovery  services on demand or
          on a regular schedule.

       o  Additional  backups on demand,  system  recoveries,  extended  version
          maintenance   and  extended   retention  are  also  available  for  an
          additional  charge at the  customer's  request.  Full customer  system
          image  restores  will  require the  customer to re-load the  operating
          system before. Intel can re-Install the backup application and restore
          customer  data.  Open file backups and system  image  restores are not
          performed as part of the standard service.

       o  Offsite tape storage is available for an additional- charge.

7.     CUSTOMER POD FIREWALL SERVICES

       o  Intel  will  configure  a  Customer  Pod  Firewall  in the  Customer's
          Colocation  environment.  Services  to  customize  the  Firewall  to a
          specific customer requirement can be provided as an optional service.

       o  The  firewall  services  provides  extended  protection  for  customer
          systems, Including the following features:

       o  Access  control  lists  (ACLS)  for  a  single  customer  IP  address,
          implemented on the external facing routers.

       o  IOS provided firewall maintenance.

       o  A strong set of default  ACLs,  allowing only http (port 80) and https
          (port 443).

       o  IOS  management of the ACLS within the firewall with the allowance for
          customers to change ACLs for an additional fee.

       o  The customer pod firewall  service provides the features listed above.
          While firewalls  provide a degree of protection for customer  systems,
          this service does not imply a guarantee of security.

8.     LOAD BALANCING

       o  Load  balancing  equipment  with initial  configuration  assistance is
          available. Dedicated options are available.

       o  Global Server Load  Balancing  services will be provided  based on the
          customer's request and specific configuration requirements.

                                       26
<PAGE>

9.     TAPE MEDIA MANAGEMENT

       o  Backup tape media  services using a  customer-provided  or provisioned
          tape backup unit located within the customer's cabinet.

       o  Daily (once per day) placement of designated  customer  backup tape in
          tape drive in accordance with agreed upon tape replacement schedule.

       o  Customer provides required number of tapes.

       o  For customers who provide  cleaning  tapes and an associated  cleaning
          schedule,  Intel  will  manage the  cleaning  in  accordance  with the
          customer's schedule.

10.    REMOTE HANDS SERVICES

       Performed  outside the scope of standard  Intel  support  when  customers
cannot be present to execute tasks.  Customer must explain Remote Hands activity
to Intel personnel. Examples of Remote Hands activities include:

       o  Simple file transfers between directories;

       o  Execution of customer designed application scripts;

       o  Plugging and unplugging  equipment,  or accessories  such as keyboard,
          monitor or mouse;

       o  Rebooting  of servers,  which is 24x7 boot,  reboot or  power-down  of
          customer  servers with a 45 minute  response time.  Multiple  customer
          requests  per day are  included to resolve  one and the same  specific
          anomaly.  Persistent  or  daily  requests  are  performed  at an extra
          charge.  A reboot means power  cycling the system  (power off, wait 15
          seconds, power on).

                                       27
<PAGE>

                  SCALABLE DATA STORAGE SERVICE FEATURE SUMMARY

       Scalable  Data  Storage is a managed  service  provided  by Intel  Online
Services to meet the high-availability large storage needs of customers desiring
complete  e-commerce  solutions.  The Scalable Data Storage  managed  service is
offered with selected  Co-location, Dedicated Managed, and AppChoice(TM) Managed
service platforms.

       Each  Scalable  Data  Storage  customer  will be provided  the  following
       service features as a part of the basic service offering:

1.     MONITORING

       24x7x52  monitoring  of  critical  points of  failure  for basic  managed
       storage infrastructure through Intel's Command Center.

       (a)    Proactive monitoring and replacement of infrastructure components.

       (b)    Platform Management and Maintenance.

       (c)    Initial  setup  and   configuration  of  the  customer's   storage
              solution.

       (d)    Port pair  connectivity  between servers and Scalable Data Storage
              service.

       (e)    Expanded or emergency  storage  capacity  upon  request  under the
              terms of the Scalable Data Storage Service Level Agreement.

       (f)    Regularly  scheduled  maintenance  for  storage  related  critical
              software patch updates,  system  configuration and hardware repair
              or  replacement.  Regularly  scheduled  maintenance  times will be
              available upon request.

       IN ADDITION,  THE FOLLOWING SERVICE FEATURES OF SCALABLE DATA STORAGE ARE
       OFFERED  WHEN  INTEL  PROVIDES  A  CUSTOMER  WITH  DEDICATED  MANAGED  OR
       APPCHOICE(TM) MANAGED SERVICES:

2.     BACKUP AND RECOVERY

       Backup  and  Recovery  services  as set  forth in the  Dedicated  Managed
       Service  Feature  Summary  or the  AppChoice(TM) Managed  Service Feature
       Summary.

       (a)    Additional Platform Management and Maintenance.

       (b)    Auto failover and i/O load balancing when not in failover provided
              through  port pair  connectivity  arid  software  installed on the
              client server.

       (c)    Monitoring   and  response  to  failover  or  to   degradation  in
              performance of the storage solution-due component failure.

                                       28
<PAGE>

                        NETWORK SERVICES FEATURE SUMMARY

         Network Services includes  Internet access,  NSP loop access to non-IOS
facilities,  monitoring of the network,  remote  administration and geographical
load balancing.  Every Intel Online  Services  (Intel)  customer,  regardless of
service level, must utilize Network Services.

1.     INTERNET ACCESS

       Dedicated internet  connectivity from Intel's Internet Data Center to the
       public Internet based on a number of configurations supported by IOS.

       (a)    24x7x52 Internet connectivity at predetermined bandwidth levels on
              terms set out in the-Network Services Service Level Agreement.

       (b)    Online bandwidth usage reports.

       (c)    VPN access over the Internet  configured for client to LAN and LAN
              to LAN connections.

2.     REMOTE ADMINISTRATION

       Remote  administration  configured for dial access,  ISDN, frame relay or
       private line.

3.     NSP CROSS CONNECT

       Customer connections to external central offices of local phone companies
       providing access to alternative  Internet  service  providers via Intel's
       managed OC-48 fiber optic ring.

       (a)    Service  provided at DS-1,  DS-3 or OC-3  levels,  as requested by
              customer.

4.     NETWORK MONITORING

       24x7x52   monitoring   of  critical   points  of  failure  for   Internet
       connectivity through Intel's Command Center.

5.     GEOGRAPHIC SERVER LOAD BALANCING

       Allows Internet traffic to be re-directed from the server storing content
       to another  server at a closer  location based on the DNS of the end user
       customer.

       (a)    Provides  complete  web  server  failover  In the  event an entire
              Internet Data Center becomes  non-operational.  Web traffic can be
              rerouted to other operating web servers.

                                       29
<PAGE>

                   END USER ASSURANCE SERVICE FEATURE SUMMARY

       End User  Assurance  (ETJA) is a collection  of tools and reports,  which
provide detailed  analysis of Internet Health,  site  performance,  and end user
experience data across systems end-to-end.

       EUA consists of the following service components:

1.     WW INTERNET HEALTH REPORTS

       24x7x52  monitoring  of near  real-time  Internet  performance  health by
       demographic/geographic  criteria.  The  customer  chooses from primary or
       secondary  reporting  domains for each geographic region from each of the
       data center locations.

       (a)    IOS Data Center Location:

              o  Santa Clara, California

              o  Chantilly, Virginia

              o  Reading, England

              o  Tokyo, Japan

       (b)    Target Geographies

              o  NAM -- North America, South America

                    o  Primary & Secondary targets

              o  EMEA -- Europe. Middle East, Africa

                    o  Primary & Secondary targets

              o  APAC -- Asia Pacific, Asia

                    o  Primary & Secondary targets

2.     SITE PERFORMANCE ANALYSIS REPORTS

       24x7x52 monitoring of near real-time site performance.

       (a)    Performance as measured with the following criteria:

              o  Site Traffic

              o  Average packet delay & packet loss

              o  URL connect time

                                       30
<PAGE>

              o  Transfer Rate

              o  Fraction of URL errors

3.     ADVANCED LOG ANALYSIS -- TIME TAKEN PARETO REPORTS

       24x7x52  monitoring of end user experience data.  Performance  results as
       measured and sorted with the following criteria:

              o  Time Taken Pareto

              o  Client IP Report -

              o  HITP Method Used

              o  Requested URL

              o  HTTP Status Code

              o  Win32 Status

              o  HTTP Version

              o  Referrer

4.     REPORT & LOG STORAGE

       24x7x52  available  storage and retrieval of EUA reports.  ALA/Time Taken
       Pareto reports are- stored -at no charge for 14 months.

       (a)    File types stored:

              o  Time Taken Pareto Report storage

              o  Raw Log file storage

       (b)    Raw Log file storage methods:

              o  Fixed size  capacity  in 100MB  increments.  Old report data is
                 deleted to make room for new report data not to exceed capacity
                 limits

              o  Unlimited  data storage.  Amount  billed  determined by average
                 disk space consumed over 30 day period.

5.     PROFESSIONAL CONSULTING SERVICES

       Professional  consulting  services  are  provided-by  Intel  staff  on  a
       by-request  basis. A scope of work  interview and time/cost  estimate are
       provided for customer review.

                                       31
<PAGE>

                          EXHIBIT B - APPLICABLE SLA'S

                     AppChoice(SM) Managed Hosting Services
                             Service Level Agreement

       This Service  Level  Agreement  ("SLA")  shall apply to all  -AppChoice5M
Managed Hosting  Services and shall be effective  between Intel Online Services,
Inc.  ("Intel") and the Customer  identified in the Master Customer Agreement to
which  -this  SLA is  attached.  This SLA  shall be  subject  to the  terms  and
conditions of the Master Customer  Agreement,  and all defined terms -shall have
the meaning set forth in the Master Customer Agreement unless separately defined
in this SLA.

       Intel  warrants  to the  Customer  that  it  will  provide  the  Services
       according  to the  service  guarantees  in this  SLA  for the  applicable
       Service.

1.     GENERAL TERMS AND DEFINITIONS

       APPCHOICE(SM)  PLATFORM.  The AppChoice(SM)  Platform is the hardware and
software platform on which the AppChoiceSM Managed Hosting Services run.

       CHECK  POINTING.  Check  Pointing is a feature of  AppChoice(SM)  Managed
Hosting  Services that provides a mechanism for rollback of the Customers system
to a known state in the, event that problems  occur after the Customer  receives
and  exercises  remote  access  rights.  Upon valid request Intel will perform a
designated  back up prior to exercise of remote access  rights.  Upon closure of
remote  access,  Intel will have the  ability to restore the back up data set if
required  by the  Customer.  If  the  Customer  accesses  the  platform  through
Emergency Privileged Remote Access or requests a back up recovery outside of the
Check  Pointing  feature,  recovery will be initiated  from the last known valid
back up.

       REMOTE  ACCESS.  Upon valid request Intel will grant the Customer  remote
       access (via PC Anywhere for  Microsoft  NT based  systems and SSH 1.0 for
       Solaris based systems and Linux) also referred to as root level access.

       FOUNDATION  MONITORING AND RESPONSE.  All  AppChoice(SM)  Managed Hosting
Services  Customers will receive a set of Foundation  Monitors and corresponding
data  center  responses  to manage  critical  events.  The  Foundation  Monitors
comprise the basic set of monitors  required to manage the  hardware,  operating
system and  applications  included  with the service  platform,  the network and
service  availability.  When an event  alert is  triggered  via a  monitor  that
requires a data  center  response  from  Intel  ("critical  event"),  Intel will
provide an  appropriate  Event Response  predetermined  jointly by Intel and the
Customer.

       EXTENDED  APPLICATION  MONITORING  AND  RESPONSE.   Extended  Application
Monitoring is a feature of AppChoice(SM)  Managed Hosting Services that provides
additional monitoring capabilities beyond the Customer's Foundation Monitors and
manages the resultant  event  responses.  When an event alert is triggered via a
monitor,  Intel  will  provide  an  appropriate  Event  Response  that  has been
pre-determined  by the Customer.  Customers may choose Event  Responses that are
informational  only  (Type A), or that  require a  critical  event  data  center
response from Intel (Type C).

                                       32
<PAGE>

       Intel will  document  and  maintain  all  Foundation  Monitors,  Extended
       Application  Monitors and associated Event Responses for each Customer in
       a Customer Alert and Response Process document.

       DESCRIPTION  OF BUILD,  PRODUCTION  AND GO LIVE  PERIODS.  "Build" is the
period- of time between execution of the Master Customer  Agreement and hand off
by Intel to the Customer of the contracted servers with hardware, OS and managed
-applications  integrated into the  AppChoice8M  service  infrastructure.  Build
does-not start until Intel has confirmed  receipt of an executed original Master
Customer Agreement or Service Order signed by authorized representatives. Master
Customer  Agreements may be received by hard copy or facsimile and Service Order
may be received in  accordance  with  guidelines  lined to their dollar  amount.
Build may be  restarted  in the  event a  Service  Order  modifying  the  Master
Customer  Agreement or the original  Service Order is executed.  "Production" is
the period of time between hand off of the solution architecture to the Customer
by  Intel  Online  Services  (Build  complete)  and Go Live.  During  Production
Customers will load content and Customer  provided  applications  to ready those
solutions for availability to their clients through the public Internet. The "Go
Live" period  commences when the  Customer's  solutions are available to clients
through the Internet.

       SERVICE INCIDENT CREDIT. A Service Incident Credit is a credit in a fixed
       amount given for failure to meet a defined service quality guarantee. The
       amount of the credit is determined by the individual  service  guarantee.
       After -the  second  failure to meet the  guarantee,  the Intel  Technical
       Account  Manager will provide the Customer with a written  action plan to
       ensure  adequate  resolution  of the  issue.  Failure  to meet  different
       service  guarantees may result in the award of multiple  Service Incident
       Credits.

       MAXIMUM TOTAL CREDIT.  The Maximum Total Credit means the combined  total
       Service  Incident  Credits and Outage  Event  Credits that a Customer may
       receive in a single  billing  period.  The Maximum  Total Credit will not
       exceed the total of six (6) months of the  Customer's  total  invoice for
       any given  twelve (12) month  billing  period.  Notwithstanding  anything
       herein to the contrary,  the overall  Maximum Total Credits paid by Intel
       under this  Agreement  shall never exceed  amounts paid Intel by Customer
       Credits will be applied only to the month in which the applicable  outage
       event or service incident  occurred,  and -Customers will not be eligible
       to receive  credits for any service  components  provided  free of charge
       during the billing period.

APPCHOICE(SM) MANAGED HOSTING SERVICES SLA

RESPONSE TIME WARRANTY

       BACK UP ON DEMAND.  Intel will  initiate a  designated  backup  within 15
minutes  of  receiving  a valid  Customer  request  or  within 15  minutes  of a
scheduled initiation time. The time to complete the backup will vary by Customer
solution  and data  set.  No more than 50GB of data will be backed up in a given
backup window.

       Failure to meet this  guarantee  of backup  initiation  will  result in a
       Service Incident Credit of $500.

                                       33
<PAGE>

       REMOTE ACCESS.  Customers  requiring  system changes to an  AppChoice(SM)
Platform  will  follow  change  management  procedures  designated  by Intel for
requesting  privileged  remote  access  and Check  Pointing.  Customer  may also
request emergency  privileged remote access to expedite Customer's access to the
system. If a Customer requests  emergency  privileged remote access,  Intel will
grant remote access rights without a Check Pointing back up.

       PRIVILEGED  REMOTE  ACCESS.  If a  Customer  requests  privileged  remote
access,  Intel will call the  designated  Customer  contact within 15 minutes of
completion of a successful  back up with  notification  that  privileged  remote
access has been granted.  A Service  Incident  Credit of $500 will be granted if
Intel fails to meet this  guarantee  on two separate  occasions  during a single
month.

       EMERGENCY  PRIVILEGED  REMOTE ACCESS.  If a Customer  requests  emergency
privileged remote access,  Intel will call the designated  Customer contact with
notification that emergency  privileged remote access has been granted within 15
minutes of receiving a valid Customer request.

       Failure to meet this guarantee will result in a Service  Incident  Credit
of $500.

       BACK UP RECOVERY. If a Customer requires restoration of a data set, Intel
will initiate a recovery from backup within a guaranteed  time.  This initiation
time period will be based upon the length of time between the recovery date arid
the date of the data set. The times are:

       o  8 days: recovery will be initiated within 2 hours

       o  >8 days to 30 days: recovery will be initiated within 4 hours

       o  >30 days: recovery will be initiated within 24 hours

       Failure to meet this guarantee will result in a Service  Incident  Credit
       of $1000.

       ENABLE/DISABLE  MONITORS.  Intel  will  disable  or  enable a  Customer's
Foundation and Extended  Application  Monitors  within 15 minutes of receiving a
valid Customer request or within 15 minutes of a scheduled initiation time-.

       Failure to meet this guarantee will result in a Service  Incident  Credit
       of $500.

       EVENT RESPONSES.  Intel guarantees that Event Responses will be initiated
       within agreed to timeframes when applicable  under the Customer Alert and
       Response Process document.

       Failure to meet one or more of these Event Response time  guarantees will
       result in a Service Incident Credit of $500.

       TROUBLE TICKET OPENING. A trouble ticket will be opened within 15 minutes
of a critical  system event (Type C or  Foundation  monitor  alert).  A Customer
support  engineer  will be  assigned  to the  ticket  and an Intel  call  center
representative  will attempt to call the designated  Customer  contact within 15
minutes of receipt of the trouble ticket to acknowledge the assignment.

                                       34
<PAGE>

       Failure to open a customer  requested  ticket,  Intel to credit  customer
       $500.

       EMAIL,  OR TEXT  PAGER,  OR  TELEPHONIC  OR  VOICEMAIL  NOTIFICATION.  An
       informational  alert  by  email,  or text  pager,  or  telephonic  and/or
       voicemail  notifying the Customer  will be sent to an email,  text pager,
       telephonic and voicemail service purchased by the Customer and identified
       by the Customer  for receipt of such alerts  within 5 minutes of an event
       alert.  For critical event (Type C or Foundation  monitor  alert),  Intel
       will send an additional  operational  alert by email,  or text pager,  or
       telephonic  or voicemail  containing  event  information  and the trouble
       ticket ID within 15 minutes of the opening of a trouble ticket.

       Intel will not assume  responsibility  for the  receipt of any email,  or
text pager, or telephonic  and/or voicemail alert or page as the delivery system
is not under the control of Intel. The NOC will document all alerts  transmitted
to Customer.

       Failure to meet this guarantee will result in a Service  Incident  Credit
       of $500.

       HARDWARE  REPAIR/REPLACEMENT.  Intel will grant a Service Incident Credit
       in the amount of $500 in the event that Intel fails to initiate  hardware
       repair or replacement activities within 30 minutes of identification of a
       failed hardware component under the exclusive control of Intel.

       REMOTE  ASSISTANCE  SERVICES.  As a  part  of the  APPChoice(SM)  Managed
Hosting  Services,  Customers  have the  option to  purchase  Remote  Assistance
Services on an as-needed basis. Intel will assign a technician and will call the
designated Customer contact within 2 hours of receiving a valid Customer request
for Remote Assistance  Services offered by Intel.  Customers are responsible for
submitting  requests  to Intel  within the scope of Remote  Assistance  Services
agreed to by the Customer and Intel.

       Failure to meet this guarantee will result in a Service  Incident  Credit
of $500.

       QUICK SERVER BUILD INTEGRATION  SERVICES.  For an incremental charge, the
Customer  can select  Quick Server  Build  Integration  Services for Build.  For
Customers  who meet Quick  Server  Build  requirements  as  outlined by Intel in
supporting  collateral,  Intel will build the Customer's  servers  and-turn them
over for acceptance  testing and Production  within 5 business days of the start
of Build.  The built servers will be delivered in  accordance  with the External
Implementation  Plan that is agreed upon between Intel and the Customer prior to
executing the Master Customer Agreement.

       If Intel does not meet the  5-business  day  guarantee,  a credit will be
given that is equal to a  percentage  of the  installation  set-up fees that are
unique to  servers  that  Quick  Server  Build  services  were  applied  to. The
percentage of set up fees to be credited is as follows:

       o  <=5 day Quick Server Build delivery -- Service level met

       o  6 day Quick Server Build delivery -- 25% set up fee credit

       o  7-10 day Quick Server Build delivery -- 50% set up fee credit

                                       35
<PAGE>

       o  >10 day Quick Server Build delivery -- 75% set up fee credit

       GOOD STANDING.  Credit will not be given for events  occurring during any
period in which the Customer's account has a past due balance or the Customer is
otherwise in breach of the Master Customer Agreement, without consent of Intel.

       Network Service Provider or Internet Outages

       o  Credit will not be given for outages  resulting  from network  service
          provider outages or Internet  outages  resulting from failures outside
          the  explicit  control of Intel.  Examples  of these  types of outages
          include:  Corruption  in Internet  route  Information  within a Tier I
          Internet route server environment;

       o  Major connectivity  failures within or between Tier I Internet service
          providers;

       o  Corruption  in  Internet  route  information  at any public or private
          exchange point;

       o  Corruption of root level DNS services.

       o  Intel is required to maintain multiple (more than one) network service
          provider   connections  and  reroute   internet   connectivity  to  an
          available, functioning connection.

       CUSTOMER CONDUCT, CUSTOMER-INITIATED OUTAGES & CUSTOMER CODE. Credit will
       not be given for events resulting from conduct of Customer, including (I)
       negligence of Customer,  (ii) a failure--or  malfunction  resulting  from
       scripts, applications, equipment, or services provided by Customer, (iii)
       outages  initiated  by Intel at the request or  direction of Customer for
       maintenance,  back up, or other  purposes,  (iv)  outages  occurring as a
       result of any  actions  taken by Intel at the  request  or  direction  of
       Customer,  e.g.,  arising from a request for Remote Assistance  Services.
       For purposes of  clarification,  Customer will be solely  responsible for
       any  incident  or  service  failure,  and any  negative  impact on server
       availability  or  performance,  due to errant or incorrectly  designed or
       written application or scripted code provided by the Customer,  including
       but not  limited  to any such  application  or code  downloaded,  locally
       loaded, or Introduced by any other means to Intel web serving,  database,
       or  monitoring  infrastructure  or any other  infrastructure  or Services
       provided by Intel. Intel will be released from any and all SLA warranties
       and remedies  associated with any such incident or service failure.  This
       limitation  shall  apply,  without  limitation,  to  any  application  or
       scripted  code  that  contains  bugs,  errors in  logic,  or that  yields
       unpredictable or negative affects on Intel basic or extended web serving,
       database,   or   monitoring   infrastructure   platforms   or  any  other
       infrastructure  or  Services  provided  by Intel.  It  is-the  Customer's
       responsibility  to ensure that all code  downloaded,  locally loaded,  or
       otherwise  introduced  by Customer  is fully  tested in  accordance  with
       generally accepted programming practices.

       SECURITY  SHUT-DOWNS.  Credit will not be given for any events  resulting
       from a Services interruption or shut down due-to circumstances reasonably
       believed by Intel to be a significant  threat to the normal  operation of
       the Services,  the Intel facility,  or access to or integrity of customer
       data (e.g., hacker or virus attack). In the event of such an

                                       36
<PAGE>

       interruption or shutdown,  Intel will return Services to normal operation
       as soon as reasonably possible.

RIGHT OF TERMINATION

       Customer  may request  termination  under the  discretionary  termination
provisions  of the Master  Customer  Agreement  if the  Customer  experiences  a
serious service  interruption for two (2) consecutive  billing  periods,  or for
three (3)  non-consecutive  billing periods during any twelve (12) month period.
Credits  for  missing  the Quick  Turn SLA does not apply to this  discretionary
termination option.

                                       37
<PAGE>

                    APPCHOICE(SM) COLOCATION HOSTING SERVICES
                             SERVICE LEVEL AGREEMENT

       This Service Level  Agreement  ("SLA")  shall be effective  between Intel
Online  Services,  Inc.  ("Intel")  and the  Customer  identified  in the Master
Customer  Agreement  to which  this SLA is  attached.  This SLA  shall  apply to
AppChoice  Colocation Hosting Services purchased by the Customer that are listed
in the Customer's  Master  Customer  Agreement under the Exhibit C Fee Schedule.
This SLA is  supplemented  by the  separate  Network  Services  SLA and shall be
subject to the terms and conditions of the Master Customer  Agreement,  and -all
defined terms shall have the meaning set forth in the Master Customer  Agreement
unless separately defined in this SLA.

       Intel  warrants  to the  Customer  that  it  will  provide  the  Services
according to the service guarantees in this SLA for the applicable Service.

1.     GENERAL TERMS AND DEFINITIONS

1.1    SERVICE PLATFORM

       The Service  Platform is the hardware and software  platform on which the
       AppChoice Managed Colocation Hosting Services run.

1.2    BASIC MONITORING AND RESPONSE

       All AppChoice Colocation Hosting Services Customers will receive a set of
       Basic Monitors and corresponding data center responses to manage critical
       events.  The Basic  Monitors  comprise  the set of  monitors  required to
       manage network and service availability. When an event alert is triggered
       via a monitor that requires a data center response from Intel  ("critical
       event"),  Intel will provide an appropriate Event Response  predetermined
       by Intel and  documented in the  Customer's  Customer  Alert and Response
       Process.

1.3    EXTENDED APPLICATION MONITORING AND RESPONSE

       Extended  Application  Monitoring  is  an  AppChoice  Colocation  Hosting
Service  option (for a fee) that  provides  additional  monitoring  capabilities
beyond the Customer's  Basic Monitors and manages the resultant event responses.
When an  event  alert  is  triggered  via a  monitor,  Intel  will  provide  art
appropriate  Event  Response  that has  been  pre-determined  -by the  Customer.
Customers may choose Event  Responses that are  informational  only (Type A), or
that require a critical event data center response from Intel (Type C).

       Intel will document and maintain all Basic Monitors, Extended Application
Monitors and  associated  Event  Responses for each Customer in a Customer Alert
and Response Process document.

1.4    SERVICE INCIDENT CREDIT

       A Service Incident Credit Is a credit in a fixed amount given for failure
       to meet a defined service quality guarantee.  The amount of the credit is
       determined by-the individual

                                       38
<PAGE>

       service guarantee..  After the second failure to meet the guarantee,  the
       Technical Account Manager will provide the Customer with a written action
       plan  to  ensure  adequate  resolution  of the  issue.  Failure  to  meet
       different service guarantees may result in the award of-multiple  Service
       Incident Credits.

1.5    AFFECTED SOLUTION ENVIRONMENT

       The Affected Solution  Environment is defined as the service component or
group of service  components  for which  normal  operation is  interrupted  as a
result of an associated  service failure.  For instance,  in the event of a Data
Center Facilities  Availability  failure,  the Affected Solution Environment may
include  one or more  Colocation  cabinets,  depending  on the extent of the SLA
failure.

1.6    OUTAGE EVENT CREDIT

       Intel provides service center  infrastructure  system  components for the
Customers  hosting  solution.  In the event that a  complete  failure of service
center infrastructure and system components under the exclusive control of Intel
continue s for more than 5 minutes  and less than 1 hour  within  one-hour  time
period.  Intel will  provide 1 day of credit.  If an outage event or services of
intermittent  outage events continues for longer than 1 hour, Intel will provide
one additional day of credit for each additional hour of outage up to the amount
of the Maximum Outage Event Credit for the affected  Solution  Environment.  The
actual credit amount will be daily pro-rated  portion of the invoiced amount for
the Affected Solution  Environment  based on a 30-day billing period.  Customers
will not be  eligible  to receive  multiple  Outage  Event  Credits for the same
service  component or invoice the item as a result of multiple  service failures
or outage events occurring during the same period of time.

1.7    MAXIMUM OUTAGE EVENT CREDIT

       The Maximum Outage Event Credit means the total Outage Event Credits that
a Customer may receive in a single billing period.

1.8    MAXIMUM TOTAL CREDIT

       The Maximum  Total  Credit  means the  combined  total  Service  Incident
Credits and Outage Event Credits that a Customer may receive in a single billing
period.  The Maximum Total Credit will not exceed the total of six (6) months of
the  Customers  total  invoice for any given twelve (12) month  billing  period.
Notwithstanding  anything  herein to the  contrary  the  overall  Maximum  Total
Credits paid by Intel under this Agreement shall never exceed amounts paid Intel
by Customer.  Credits will be applied only to the month in which the  applicable
outage event or service incident  occurred and Customers will not be eligible to
receive  credits for any service  components  provided free of charge during the
billing period.

                                       39
<PAGE>

2.     APPCHOICE COLOCATION HOSTING SERVICES SLA

2.1    DATA CENTER POWER AVAILABILITY

       Intel  will  provide AC power  that will be active  100% of the time.  An
       Outage  Event  Credit will be provided in the event that the power supply
       in a Colocation cabinet fails to provide nominal 110VAC power.

       The  following  guarantees  will apply if the Customer has  purchased the
associated service as listed on Exhibit C of the Master Customer Agreement or on
a signed Service Order.  Some services have a monthly recurring fee while others
are only charged to the Customer when used (usage based).

2.2    BACKUP AND RECOVERY

       2.2.1  Back Up On Demand

       Intel will initiate a designated back up within 1~ minutes of receiving a
       valid  Customer  request or within 15 minutes of a  scheduled  initiation
       time. The time to complete the back up will vary by Customer solution end
       data set.  No more than 50GB of data will be backed up in a given  backup
       window.

       Failure to meet this  guarantee  of back up  initiation  will result in a
Service Incident Credit of $500.

       2.2.2  Back Up Recovery

       If a Customer  requires  restoration of a data set, Intel will initiate a
recovery from back up within a guaranteed time. This initiation time period will
be based upon the length of time between the  recovery  date and the date of the
archived data set. The times are:

       o  8 days: recovery will be initiated within 2 hours

       o  >8 days to 30 days: recovery will be initiated within 4 hours

       o  >30 days: recovery will be initiated within 24 hours

       Failure to meet this guarantee will result in a Service  Incident  Credit
of $1000.

2.3    INTEGRATED  MONITORING  AND  RESPONSE  (BASIC  AND  EXTENDED  APPLICATION
       MONITORING)

       2.3.1  Enable/Disable Monitors

       Intel will disable or enable a Customer's  Basic Managed  Colocation  and
Extended  Application  Monitors  within 15 minutes of receiving a valid Customer
request or within 15 minutes of a scheduled initiation time.

       Failure to meet this guarantee will result in a Service  Incident  Credit
of $500.

                                       40
<PAGE>

       2.3.2  Event Responses

       Intel  guarantees that Event Responses will be initiated within agreed to
       timeframes when applicable  under the Customer Alert and Response Process
       document. The NOC will document alt alerts transmitted to Customer.

       Failure to meet one or more of these Event Response time or documentation
guarantees will result in a Service Incident Credit of $500.

              2.3.2.1  Trouble Ticket Opening

       A trouble  ticket will be opened  within 15 minutes of a critical  system
event (Type C or Basic Managed  Colocation  monitor alert).  A Customer  support
engineer will be assigned to the ticket and an Intel call center  representative
will  attempt  to call the  designated  Customer  contact  within 15  minutes of
receipt of the trouble ticket to acknowledge the assignment.

       Failure to meet this guarantee will result in a Service  Incident  Credit
of $500.

              2.3.2.2  Email,  or Text Pager,  Telephonic or Voicemail,  or Text
Pager Notification

       An  informational  alert by email,  or text pager,  or telephonic  and/or
       voicemail  notifying the Customer will be sent to -an email,  text pager,
       telephonic and voicemail service purchased by the Customer and identified
       by the Customer  for receipt of such alerts  within 5 minutes of an event
       alert.  For critical event (Type C or Foundation  monitor  alert),  Intel
       wilt send an additional  operational  alert by email,  or text pager,  or
       telephonic  or voicemail  containing  event  information  and the trouble
       ticket ID within 15 minutes of the opening of a trouble ticket.

       Intel will not assume  responsibility  for the  receipt of any email,  or
       text pager, or telephonic  and/or voicemail alert or page as the delivery
       system is not under the  control  of  Intel.  The NOC will  document  all
       alerts transmitted to Customer.

2.4    SERVICES - REPAIR/REPLACEMENT

       Intel will grant a Service  Incident  Credit in the amount of $500 in the
       event  that  Intel  fails to  initiate  hardware  repair  or  replacement
       activities  within 30  minutes  of  identification  of a failed  hardware
       component  that is  covered by the  Managed  Colocation  Server  Hardware
       Maintenance Service.

2.5    REMOTE ASSISTANCE SERVICES

       Customers have the option to purchase  Remote  Assistance  Services on an
       as-needed  basis.  Intel  will  assign a  technician  and  will  call the
       designated  Customer contact within 2 hours of receiving a valid Customer
       request for Remote Assistance  Services offered by Intel..  Customers are
       responsible  for submitting  requests to Intel within the scope of Remote
       Assistance Services agreed to in writing by the Customer and Intel.

                                       41
<PAGE>

       Failure to meet this guarantee will result in a Service  Incident  Credit
of $500.

3.     ADDITIONAL WARRANTY LIMITATIONS

3.1    SCHEDULED MAINTENANCE

       No outage  credit  shall be  given-  for  outages  resulting  from  Intel
       scheduled  maintenance  activities,  not to exceed  fifteen (15) minutes.
       Outages due to scheduled maintenance in excess of fifteen (15) minutes in
       will  result  in an  outage  credit  unless  both  parties  agreed on the
       extension of the fifteen (15) minute maintenance activity.

       All  scheduled   maintenance   activities  that  could  -impact  multiple
customers  simultaneously  will occur  during a regularly  reserved  Data Center
Maintenance  Window  (DCMW).  Intel will  provide  the  Customer  with  advanced
notification  of the  maintenance  activity.  The DCMW is  specific  to the data
center in which the Customer's servers reside.

       All scheduled  maintenance  activities that could impact single customers
will occur during a Customer  specified  Customer  Maintenance Window (CMW) with
notification  provided to the Customer in advance. The Customer will specify the
exact CMW time period during integration.

3.2    REQUESTING REMEDIES

       All requests  for  remedies  must be submitted to Intel within 10 days of
       the event  giving rise to the request or within 10 days of when  Customer
       becomes  aware of the event,  whichever is later.  A  description  of the
       event-must  be  submitted  with the request for remedy.  The  description
       should  include  the  time  of  the  event,   duration,  any  diagnostics
       information  substantiating the event, and identification of the Affected
       Solution  -Environment.  If the Affected Solution  Environment includes a
       combination  of Services,  the  Customer  must include in the request for
       credit an illustration of how the Services are Inter-dependent.

       Intel will validate the  information  provided by Customer  against Intel
       internal records.  - If Intel determines in its reasonable  judgment that
       the Customer is entitled,  to the requested remedy, Intel will credit the
       Customer's  account as  provided in this SLA.  Intel will  respond to all
       requests for remedies within 30 days of submission.

3.3    GOOD STANDING

       Credit will not be given for events  occurring during any period in which
       the  Customer's  account  has a  past  due  balance  or the  Customer  is
       otherwise in breach of the Master  Customer  Agreement,  unless agreed by
       Intel in advance.

3.4    NETWORK SERVICE PROVIDER OR INTERNET OUTAGES

       Credit  will not be given for  outages  resulting  from  network  service
provider  outages or  Internet  outages  resulting  from  failures  outside  the
explicit control of Intel. Examples of these types of outages include:

                                       42
<PAGE>

       o  Corruption  in  Internet  route  information  within a Tier 1 Internet
          route server environment;

       o  Major connectivity  failures within or between Tier 1 Internet service
          providers;

       o  Corruption  in  Internet  route  information  at any public or private
          exchange point;

       o  Corruption of root level DNS services;

       o  Intel is-  required  to  maintain  multiple  (more  than one)  network
          service provider  connections and reroute internet  connectivity to an
          available, functioning connection.

3.5    CUSTOMER CONDUCT, CUSTOMER-INITIATED OUTAGES & CUSTOMER CODE

       Credit will not be given for events  resulting  from conduct of Customer,
       including  (i)  negligence  of  Customer,  (ii) a failure or  malfunction
       resulting from scripts, applications,  equipment, or services provided by
       Customer, (iii) outages initiated by Intel at the request or direction of
       Customer  for  maintenance,  back up,  or other  purposes,  (iv)  outages
       occurring  as a result of any  actions  taken by Intel at the  request or
       direction of Customer, e.g., arising from a request for Remote Assistance
       Services.  For  purposes  of  clarification,   Customer  will  be  solely
       responsible for any incident or service failure,  and any negative impact
       on server  availability  or  performance,  due to  errant or  incorrectly
       designed  or  written  application  or  scripted  code  provided  by  the
       Customer,  Including  but not  limited  to any such  application  ~r code
       downloaded, locally loaded, or introduced by any other means to Intel web
       serving,   database,   or   monitoring   infrastructure   or  any   other
       infrastructure or Services provided by Intel. Intel will be released from
       any and all SLA warranties and remedies associated with any such incident
       or service failure.  This limitation shall apply, without limitation,  to
       any application or scripted code that contains bugs,  errors in logic, or
       that yields  unpredictable or negative affects on Intel basic or extended
       web serving,  database,  or  monitoring  infrastructure  platforms or any
       other  infrastructure  or Services provided by Intel. It is the Customers
       responsibility  to ensure that all code  downloaded,  locally loaded,  or
       otherwise  Introduced  by Customer  is fully  tested in  accordance  with
       generally accepted programming practices.

3.6    SECURITY SHUT-DOWNS

       Credit  will  not be  given  for any  events  resulting  from a  Services
       interruption  or shut down due to  circumstances  reasonably  believed by
       Intel to be a significant threat to the normal operation of the Services,
       the Intel  facility,  or access to or integrity  of customer  data (e.g.,
       hacker  or  virus  attack).  In the  event  of  such an  interruption  or
       shutdown,  Intel will  return  Services  to normal  operation  as soon as
       reasonably possible.

4.     RIGHT OF TERMINATION

       Customer-may  request  termination  under the  discretionary  termination
provisions  of the Master  Customer  Agreement  if the  Customer  experiences  a
serious service  interruption for two (2) consecutive  billing  periods,  or for
three (3)  non-consecutive  billing periods during any twelve (12) month period.
Credits  for  missing  the Quick  Turn SLA does not apply to this  discretionary
termination option.

                                       43
<PAGE>

                         SCALABLE DATA STORAGE SERVICES
                             SERVICE LEVEL AGREEMENT

       This Service  Level  Agreement  ("SLA")  shall apply to all Scalable Data
Storage  Services and shall be effective  between  Intel Online  Services,  Inc.
("Intel") and the Customer  identified in the Master Customer Agreement to which
this SLA is attached.  This SLA shall be subject to the terms and  conditions of
the Master Customer Agreement,  and all defined terms shall have the meaning set
forth in the Master Customer Agreement unless separately defined in this SLA.

       Intel  warrants  to the  Customer  that  it  will  provide  the  Services
according to the service guarantees in this SLA for the applicable Services.

5.     SCALABLE DATA STORAGE SERVICES SLA

       STORAGE  AVAILABILITY.  Intel Scalable Data Storage  Services are managed
services and are  designed to be  integrated  solutions,  and as such Intel will
provide  100%  availability  for the  Services.  An Outage  Event Credit will be
granted for any period of time during  which the Intel  storage  solution is not
available to the Customer's attached solution environment.  The storage solution
is  considered  to be  available  if it is capable of storing  data  content and
delivering data content upon request to the Customer's attached servers.

       In the event of a service failure  affecting one or more attached servers
       or the availability of Network  Services,  an Outage Event Credit will be
       granted for the related components of the storage solution only if:

       o  the  Customer is entitled  to an Outage  Event  Credit for the primary
          service failure, and

       o  the Affected  Solution  Environment  for the primary  service  failure
          includes the related storage solution components.

       No Outage Event Credit will be given for outages  resulting  from failure
       of fibre channel cards, SCSI controllers,  storage  management  software,
       or-other related components  installed on attached  colocation servers or
       otherwise under the management or control of Customer.

       STORAGE  SCALABILITY.  Intel and the Customer will  cooperate to forecast
       storage needs on a quarterly basis.  Customer  requirements of ITB raw or
       more per forecast quarter will require Customer commitments in advance to
       purchase the capacity in that  quarter.  Intel will also provide  storage
       capacity beyond  forecasted needs (in 285/100/108 GB raw increments which
       varies by data center) according to the following terms:

       o  The  Customer  may  request  up to  576/500/540  GB raw of  additional
          storage  capacity per calendar  quarter beyond  forecasted  needs, and
          Intel will provide such capacity within ten (10) days;

       o  The  Customer may request  288/200/216  GB raw of  additional  storage
          capacity per calendar  quarter on an emergency  basis,  and Intel will
          provide such emergency capacity within forty-eight (48) hours;

                                       44
<PAGE>

       o  Any other increases in storage capacity beyond the committed  forecast
          by the  Customer  will be subject to standard  industry  lead times as
          reasonably determined by Intel.

       Failure to provide  additional  storage  capacity  within the  timeframes
       described above will result in a Service Incident Credit of $500.

       BACKUP & RECOVERY.  If the Customer  requires  restoration  of a dataset,
       Intel wilt initiate a recovery from backup within a guaranteed time. This
       initiation  time period will be based upon the length of time between the
       recovery date and the date of the dataset being restored. The times are:

       o  <8 days: recovery will be initiated within 2 hours

       o  8 to 30 days: recovery will be initiated within 4 hours

       o  >30 days: recovery will be initiated within 24 hours

       Failure to meet this guarantee will result in a Service  Incident  Credit
       of$ 1000.

       Backups  will be  performed  at standard  intervals  designated  by Intel
       unless the Customer elects otherwise and chooses a premium backup/restore
       solution.  The time to complete the backup will vary by Customer solution
       type and dataset.

       SERVICE WARNING: If the Customer specifically declines backup services or
is a  Co-location  Customer,  no backup of Customer  data will be performed  and
Intel will not be able to perform any recovery or other  restoration of a backup
dataset.  Accordingly,  the service  guarantee  in this  Section 1.3 will not be
applicable. A Customer who declines backup services or is a Co-location Customer
acknowledges  that there is an increased  risk of permanent  loss of data due to
data corruption or a storage solution component failure. Those Customers will be
solely responsible for expenses,  losses or liabilities resulting from such loss
of data or component failure, and Intel will be released from any SLA warranties
and remedies associated with such an incident.

WARRANTY LIMITATIONS AND DEFINITIONS

       AFFECTED  SOLUTION  ENVIRONMENT.  The Affected  Solution  Environment  is
defined as the service component or group of service components for which normal
operation is  interrupted  as a result of an  associated  service  failure.  For
instance, the Affected Solution Environment may include one or more Co-Location,
-Application  Choice,  or Dedicated  Managed Server  platforms  depending on the
extent of the SLA failure.

       OUTAGE EVENT CREDIT.  An Outage Event Credit is a credit  provided in the
event that a stated  availability  service  level  commitment  is not met for an
Affected Solution Environment. Intel will provide one (1) day of credit for each
single  outage event  greater than 5 minutes and less than (1) hour with or each
series of  intermittent  outage  events less than 5 minutes  occurring  within a
one-hour  period.   If  an  outage  event  or  series   of-intermittent   outage
events-continues  for  longer  than one (1) hour,  Intel  will  provide  one (1)
additional day of credit for each additional

                                       45
<PAGE>

hour of outage,  up to the amount of the  Maximum  Outage  Event  Credit for the
Affected  Solution  Environment.  The  actual  credit  amount  will be the daily
pro-rated portion of the invoiced amount for the Affected  Solution  Environment
based on a 30-day  billing  period.  Customers  will not be  eligible to receive
multiple  Outage Event  Credits for the same  service  component or invoice line
item as a result of multiple  service failures or outage events occurring during
the same period of time.

       MAXIMUM  OUTAGE EVENT CREDIT.  The Maximum  Outage Event Credit means the
       total  Outage  Event  Credits  that a  Customer  may  receive in a single
       billing period.

       SERVICE INCIDENT CREDIT. A Service Incident Credit is a credit in a fixed
amount given for failure to meet a defined service quality guarantee. The amount
of the credit is determined by the individual service guarantee.

       Failure to meet different  service  guarantees may result in the award of
multiple Service Incident Credits.

       MAXIMUM TOTAL CREDIT.  The Maximum Total Credit means the combined  total
       Service  Incident  Credits and Outage  Event  Credits that a Customer may
       receive in a single  billing  period.  The Maximum  Total Credit will not
       exceed the total of six (6) months of the  Customer's  total  Invoice for
       any given  twelve (12) month  billing  period.  Notwithstanding  anything
       herein to the contrary,  the overall  Maximum Total Credits paid by Intel
       under this  Agreement  shall never exceed amounts paid Intel by Customer.
       Credits will be applied only to the month in which the applicable  outage
       event or service incident occurred, and Customers will not be eligible to
       receive credits for any service components provided free of charge during
       the billing period.

       SCHEDULED  MAINTENANCE.  No  outage  credit  shall be given  for  outages
       resulting  from Intel  scheduled  maintenance  activities,  not to exceed
       fifteen (15) minutes.  Outages due to scheduled  maintenance in excess of
       fifteen  (15)  minutes in will  result in an outage  credit  unless  both
       parties  agreed on the  extension of the fifteen (15) minute  maintenance
       activity.

       All scheduled maintenance activities that could impact multiple customers
simultaneously  will occur during a regularly  reserved Data Center  Maintenance
Window  - (DCMW). Intel will provide the Customer with advanced  notification of
the maintenance  activity.  The DCMW is specific to the data center in which the
Customer's servers reside.

       All scheduled  maintenance  activities that could impact single customers
will occur during a Customer  specified  Customer  Maintenance Window (CMW) with
notification  provided to the Customer in advance. The Customer will specify the
exact CMW time period during integration.

       REQUESTING REMEDIES. All requests for remedies must be submitted to Intel
within 10 days of the event giving rise to the request or within 10 days of when
Customer  becomes aware of the event,  whichever is later, A description  of-the
event must be  submitted  with the request for remedy.  The  description  should
include  the  time  of  the  event,   duration,   any  diagnostics   information
substantiating   the  event,  and   identification   of  the  Affected  Solution
Environment,  If

                                       46
<PAGE>

the Affected  Solution  Environment  includes a  combination  of  services,  the
Customer  must  include in the  request  for credit an  illustration  of how the
services are inter-dependent.

       Intel will  validate the  information  provided by the  Customer  against
Intel internal records.  If Intel determines in its reasonable judgment that the
Customer is entitled to the requested  remedy,  Intel will credit the Customer's
account as provided in this SLA. Intel will respond to all requests for remedies
within 30 days of submission.

       GOOD STANDING.  Credit will not be given for events  occurring during any
period in which the Customer's account has a past due balance or the Customer is
otherwise in breach of the Master Customer Agreement,  unless agreed by Intel in
advance.

       CUSTOMER CONDUCT, CUSTOMER-INITIATED OUTAGES & CUSTOMER CODE. Credit will
not be given for events  resulting  from conduct of the Customer,  including (i)
negligence  of the  Customer,  (ii) a  failure  or  malfunction  resulting  from
scripts,  applications,  equipment, or services provided by the Customer,  (iii)
-outages  -initiated  by Intel at the request or  direction  of the Customer for
maintenance,  back up, or other purposes,  (iv) outages occurring as a result of
arty actions taken by Intel at the request or direction of the  Customer,  e.g.,
arising  from  a  request  for  Remote  Assistance  Services.  For  purposes  of
clarification,  the  Customer  will be solely  responsible  for any  incident or
service failure,  and any negative impact on server availability or performance,
due to errant or  incorrectly  designed or written  application or scripted code
provided by the Customer,  including but not limited to any such  application or
code downloaded,  locally loaded,  or introduced by any other means to Intel web
serving,  database, or monitoring  infrastructure or any other infrastructure or
Services  provided  by  Intel.  Intel  will be  released  from  any arid all SLA
warranties and remedies  associated  with any such incident or service  failure.
This limitation shall apply, without limitation, to any application or, scripted
code that  contains  bugs,  errors in logic,  or that  yields  unpredictable  or
negative effects on Intel basic or extended web serving, database, or monitoring
infrastructure  platforms or any other  infrastructure  or services  provided by
Intel. It is the Customer's  responsibility  to ensure that all code downloaded,
locally  loaded,  or  otherwise  introduced  by  Customer  is  fully  tested  in
accordance with generally accepted programming practices.

       SECURITY  SHUT-DOWNS.  Credit will not be given for any events  resulting
from  an  interruption  or  shut  down  of the  Services  due  to  circumstances
reasonably  believed by Intel to be a significant threat to the normal operation
of the Services,  the Intel facility, or access to or integrity of customer data
(e.g.,  hacker  or  virus  attack).  In the  event  of such an  interruption  or
shutdown,  Intel will return Services to normal  operation as soon as reasonably
possible.

RIGHT OF TERMINATION

       Customer  may request  termination  under the  discretionary  termination
provisions  of the Master  Customer  Agreement  if the  Customer  experiences  a
serious service  interruption for two (2) consecutive  billing  periods,  or for
three (3)  non-consecutive  billing periods during any twelve (12) month period.
Credits  for  missing  the Quick  Turn SLA does not apply to this  discretionary
termination option.

                                       47
<PAGE>

                                NETWORK SERVICES
                             SERVICE LEVEL AGREEMENT

       This Service Level Agreement  ("SLA") shall apply to all Network Services
and shall be effective  between Intel Online  Services,  Inc.  ("Intel") and the
Customer  identified  in the  Master  Customer  Agreement  to which  this SLA is
attached.  This SLA shall be subject to the terms and  conditions  of the Master
Customer  Agreement,  and all defined  terms shall have the meaning set forth in
the Master Customer Agreement unless separately defined in this SLA.

       Intel warrants to Customer that it will provide the Services according to
       the service guarantees in this SLA for the applicable Service.

1.     NETWORK SERVICES SLA

       INTERNET  AVAILABILITY.  Intel data  centers  provide  high  availability
Internet  connectivity for our Customers'  solution  environments.  For Internet
connectivity  services, an Outage Event Credit will be granted for any period of
time  during  which the Intel IP  network  is not  available  to the  Customer's
solution environment or any period of time during which the Intel network is not
reachable from the Internet,  resulting in the inability of Customer's  solution
environment to deliver content to a user on the Internet.

ADDITIONAL WARRANTY LIMITATIONS AND DEFINITIONS -

       AFFECTED  SOLUTION  ENVIRONMENT.  The Affected  Solution  Environment  is
defined as the service component or group of service components for which normal
operation is  interrupted  as a result of an  associated  service  failure.  For
instance, the Affected Solution Environment may include one or more Co-Location,
Application  Choice,  or Dedicated  Managed  Server  platforms  depending on the
extent of the SLA failure.

       OUTAGE EVENT CREDIT.  An Outage Event Credit is a credit  provided in the
event that a stated  availability  service  level  commitment  is not met for an
Affected Solution Environment. Intel will provide one (1) day of credit for each
single  outage event  greater than 5 minutes and less than (1) hour with or each
series of  intermittent  outage  events less than 5 minutes  occurring  within a
one-hour  period.  If an outage event or series of  intermittent  outage  events
continues  for longer than one (1) hour,  Intel will provide one (1)  additional
day of  credit  for each  additional  hour of  outage,  up to the  amount of the
Maximum Outage Event Credit for the Affected  Solution  Environment.  The actual
credit amount will be the daily pro-rated portion of the invoiced amount for the
Affected Solution  Environment based on a 30-day billing period.  Customers will
not be eligible to receive  multiple  Outage Event  Credits for the same service
component  or invoice  line item as a result of  multiple  service  failures  or
outage events occurring during the same period of time.

       MAXIMUM  OUTAGE EVENT CREDIT.  The Maximum  Outage Event Credit means the
       total  Outage  Event  Credits  that a  Customer  may  receive in a single
       billing period.

       MAXIMUM TOTAL CREDIT.  The Maximum Total Credit means the combined  total
       Service  Incident  Credits and Outage  Event  Credits that a Customer may
       receive in a single  billing  period.  The Maximum  Total Credit will not
       exceed the total of six (6) months of the

                                       48
<PAGE>

       Customer's  total invoice for any given twelve (12) month billing period.
       Notwithstanding  anything  herein to the  contrary,  the overall  Maximum
       Total  Credits  paid by Intel Under this  Agreement  shall  never  exceed
       amounts paid Intel by Customer. Credits will be applied only to the month
       in which the applicable  outage event or service incident  occurred,  and
       Customers  will  not be  eligible  to  receive  credits  for any  service
       components provided free of charge during the billing period.

       SCHEDULED  MAINTENANCE.  No  outage  credit  shall be given  for  outages
       resulting  from Intel  scheduled  maintenance  activities,  not to exceed
       fifteen (15) minutes.  Outages due to scheduled  maintenance in excess of
       fifteen  (15)  -minutes  in will result in an outage  credit  unless both
       parties  agreed on the  extension Of the fifteen (15) minute  maintenance
       activity.

       All scheduled maintenance activities that could impact multiple customers
simultaneously  will occur during a regularly  reserved Data Center  Maintenance
Window (DCMW). Intel will provide the Customer with advanced notification of the
maintenance  activity.  The DCMW is  specific  to the data  center in -which the
Customer's servers reside.

       All scheduled  maintenance  activities that could impact single customers
will occur during a Customer  specified  Customer  Maintenance Window (CMW) with
notification  provided to the Customer in advance. The Customer will specify the
exact CMW time period during integration.

       REQUESTING REMEDIES. All requests for remedies must be submitted to Intel
within 10 days of the event giving rise to the request or within 10 days of when
Customer  becomes aware of the event,  whichever is later.  A description of the
event must be  submitted  with the request for remedy.  The  description  should
include  the  time  of  the  event,   duration,   any  diagnostics   information
substantiating   the  event)  and   identification   of  the  Affected  Solution
Environment.  If the Affected  Solution  Environment  includes a combination  of
Services, the Customer must include in the request for credit an illustration of
how the Services are inter-dependent.

       Intel will validate the  information  provided by Customer  against Intel
internal  records.  If Intel  determines  in its  reasonable  judgment  that the
Customer is entitled to the requested  remedy,  Intel will credit the Customer's
account as  provided  in -this  SLA.  Intel will  respond  to all  requests  for
remedies within 30 days of submission.

       GOOD STANDING.  Credit will not be given for events  occurring during any
period in which the Customer's account has a past due balance or the Customer is
otherwise in breach of the Master  Customer  Agreement,  unless  agreed by Intel
in-advance.

       NETWORK SERVICE  PROVIDER OR INTERNET  OUTAGES.  Credit will not be given
for outages  resulting from network service provider outages or Internet outages
resulting from failures outside the explicit control of Intel. Examples of these
types of outages include:

       o  Corruption  in  Internet  route  information  within a Tier 1 Internet
          route server environment;

       o  Major connectivity  failures within or between Tier 1 Internet service
          providers;

                                       49
<PAGE>

       o  Corruption  in  Internet  route  information  at any public or private
          exchange point;

       o  Corruption of root level DNS services.

       o  Intel is required to maintain multiple (more than one) network service
          provider   connections  and  reroute   internet   connectivity  to  an
          available, functioning connection.

       CUSTOMER CONDUCT, CUSTOMER-INITIATED OUTAGES & CUSTOMER CODE. Credit will
not be given for events  resulting  from  conduct  of  Customer,  including  (i)
negligence of Customer,  (ii) a failure or  malfunction  resulting from scripts,
applications,  equipment,  or  services  provided  by  Customer,  (iii)  outages
initiated by Intel -at the request or  direction  of Customer  for  maintenance,
back up, or other  purposes,  (iv) outages  occurring as a result of any actions
taken by Intel at the request or  direction of  Customer,  e.g.,  arising from a
request for Remote Assistance Services. For purposes of clarification,  Customer
will be solely responsible for any incident or service failure, and any negative
impact on  server  availability  or  performance,  due to errant or  incorrectly
designed or written  application  or  scripted  code  provided by the  Customer,
including but not limited to any such  application or code  downloaded,  locally
loaded,  or  introduced  by-any other means to Intel web serving,  database,  or
monitoring  infrastructure  or any other  infrastructure or Services provided by
Intel.  Intel will be  released  from any and all SLA  warranties  and  remedies
associated  with any such incident or service  failure.  This  limitation  shall
apply,  without  limitation,  to any  application or scripted code that contains
bugs, errors in logic, or that yields unpredictable or negative affects on Intel
basic or extended web serving,  database, or monitoring infrastructure platforms
or any other  infrastructure or Services provided by Intel. It is the Customer's
responsibility to ensure that all code downloaded, locally -loaded, or otherwise
introduced -by Customer is fully tested in accordance  with  generally  accepted
programming practices.

SECURITY SHUT-DOWNS.

       Credit  will  not be  given  for any  events  resulting  from a  Services
interruption or shut down due to circumstances  reasonably  believed by Intel to
be a  significant  threat to the normal  operation  of the  Services,  the Intel
facility,  or access to or  integrity  of customer  data (e.g.,  hacker or virus
attack).  In the event of such an  interruption  or shutdown,  Intel will return
Services to normal operation as soon as reasonably possible.

RIGHT OF TERMINATION.

Customer may request termination under the discretionary  termination provisions
of the Master Customer  Agreement if the Customer  experiences a serious service
interruption  for  two  (2)  consecutive  billing  periods,  or  for  three  (3)
non-consecutive billing periods during any twelve (12) month period. Credits for
missing  the  Quick  Turn SLA does not apply to this  discretionary  termination
option.

                                       50
<PAGE>

                                    EXHIBIT B
                                 PRICE SCHEDULE
                                   (ATTACHED)

                                       51
<PAGE>

                            EXHIBIT C -- FEE SCHEDULE

Pricing proposal for Atomica
Offer valid for 30 days from November 5, 2001
Prices are  budgetary and subject to change due to final  customer  requirements
and service offerings

<TABLE>
<CAPTION>
---------------------------------------------------------------------------------------------------------------------------
                                                                               Usage or
                                                         Set-up    Monthly     One Time                Extended    Extended
                                                 Fee     Fee per   Fee per     Fee per                 One Time    Monthly
AppChoice Managed Heating Service-Web           Metric     Unit      Unit        Unit      Quality       Fee        Fee
---------------------------------------------------------------------------------------------------------------------------
----------- ------------------- ------------- ---------- -------- ---------- ----------- ----------- ------------ ---------
<C>         <C>                  <C>           <C>        <C>      <C>                    <C>         <C>          <C>
001-        AppChoice web        Oval          Server     $310     $1,457                 8           $7,440       $11,656
1175585     platform using       __________
            Intel Architecture-  __________
            based 2-way Server   __________
            with Apache &
            RedHat Linux
---------------------------------------------------------------------------------------------------------------------------

<CAPTION>
---------------------------------------------------------------------------------------------------------------------------
                                                                               Usage or
                                                         Set-up    Monthly     One Time                Extended    Extended
                                                 Fee     Fee per   Fee per     Fee per                 One Time    Monthly
Colocation Services                             Metric     Unit      Unit        Unit      Quality       Fee        Fee
---------------------------------------------------------------------------------------------------------------------------
--------------------------------------------- ---------- -------- ---------- ----------- ----------- ------------ ---------
<C>         <C>                  <C>           <C>        <C>      <C>                    <C>         <C>          <C>
001-51-     Colocation cabinet   __________    Cabinet    $1,500   $800                   1           $1,500       $800
50756                            __________
---------------------------------------------------------------------------------------------------------------------------

<CAPTION>
---------------------------------------------------------------------------------------------------------------------------
                                                                               Usage or
                                                         Set-up    Monthly     One Time                Extended    Extended
                                                 Fee     Fee per   Fee per     Fee per                 One Time    Monthly
Network Service-Burst                           Metric     Unit      Unit        Unit      Quality       Fee        Fee
---------------------------------------------------------------------------------------------------------------------------
----------- ------------------- ------------- ---------- -------- ---------- ----------- ----------- ------------ ---------
<C>         <C>                  <C>           <C>        <C>      <C>        <C>         <C>         <C>          <C>
001-41-      Burstable           __________    Base       $900     $960                   1           $900         $960
34774        Internet access     __________    Offering
             with 2 Mbps min
             and 19 Mbps max
             usage
----------- ------------------- ------------- ---------- -------- ---------- ----------- ----------- ------------ ---------
             Incremental                       Mbps                           $1,100      Reference   Reference
             Mbps used for
             2/10 burstable
             internet access
---------------------------------------------------------------------------------------------------------------------------

<CAPTION>
---------------------------------------------------------------------------------------------------------------------------
                                                                               Usage or
                                                         Set-up    Monthly     One Time                Extended    Extended
                                                 Fee     Fee per   Fee per     Fee per                 One Time    Monthly
Network Service-Connectivity Options            Metric     Unit      Unit        Unit      Quality       Fee        Fee
---------------------------------------------------------------------------------------------------------------------------
----------- ------------------- ------------- ---------- -------- ---------- ----------- ----------- ------------ ---------
<C>         <C>                  <C>           <C>        <C>      <C>                    <C>         <C>          <C>
001-41-      Secured             __________    Cross      $450     $300                   1           $450         $300
04369        connectivity        __________    Connect
             between managed     __________
             hosting and
             colocation
             environment
---------------------------------------------------------------------------------------------------------------------------

<CAPTION>
---------------------------------------------------------------------------------------------------------------------------
                                                                               Usage or
                                                         Set-up    Monthly     One Time                Extended    Extended
                                                 Fee     Fee per   Fee per     Fee per                 One Time    Monthly
Other Service Offerings                         Metric     Unit      Unit        Unit      Quality       Fee        Fee
---------------------------------------------------------------------------------------------------------------------------
----------- ------------------- ------------- ---------- -------- ---------- ----------- ----------- ------------ ---------
<C>         <C>                  <C>           <C>        <C>      <C>                    <C>         <C>          <C>
             Extended            __________    Monitor    $0       $60                    2           $0           $120
             Monitors - Type     __________
             A response in
             colo
----------- ------------------- ------------- ---------- -------- ---------- ----------- ----------- ------------ ---------
             Daily Backup        __________    Server              $600                   1           $0           $600
                                 __________
---------------------------------------------------------------------------------------------------------------------------
</TABLE>

                                       52
<PAGE>

<TABLE>
<S>                                           <C>                                                              <C>
                                              =============================================================================
                                              TOTAL CHARGES SUMMARY

                                              -----------------------------------------------------------------------------
                                              Set-Up Fees Summary                                    Extended Set-Up Fee
                                              ------------------------------------------------------ ----------------------
                                                                     Total Set Up Fees (discounted)            $10,290
                                              ------------------------------------------------------ ----------------------
                                              Monthly Cycle Fees Summary                             Extended Monthly Fee
                                              ------------------------------------------------------ ----------------------
                                                              Total Monthly Cycle Fees (discounted)            $14,426
                                              =============================================================================

<CAPTION>
---------------------------------------------------------------------------------------------------------------------------
                                                                               Usage or
                                                         Set-up    Monthly     One Time                Extended    Extended
                                                 Fee     Fee per   Fee per     Fee per                 One Time    Monthly
INTEL-SCS Migration Consulting Services         Metric     Unit      Unit        Unit      Quality       Fee        Fee
---------------------------------------------------------------------------------------------------------------------------
----------- ------------------- ------------- ---------- -------- ---------- ----------- ----------- ------------ ---------
<C>         <C>                  <C>           <C>        <C>      <C>        <C>         <C>         <C>          <C>
             Consulting          __________    Per                            $75,000 -   1                        WAIVED
             Services*           __________    Project                        $125,000
---------------------------------------------------------------------------------------------------------------------------
</TABLE>

*Intel  Solution  Services  will require  Atomica's  commitment to the following
items for successful  implementation  of migrating from Sun to IA.

       -  2 to 5 hour meeting with appropriate  Atomica engineering to scope the
          project.

       -  Engineering   support  for  development  of  the  migration  plan  and
          available as needed for implementation and deployment

       -  Commitment  to services via a mutually  agreed upon  Statement of Work
          (SOW).  This  document  will be produced  following  the initial scope
          discovery  meeting.

In addition the customer will receive the 1st two months of the contract free of
charge.

These prices are fixed for a period of 24 months from the signature date of this
contract.

       Continued fee schedule:

       The above pricing, including discounts and/or waiver of fees, is provided
       to Customer  contingent  upon  Customer  completing  the full Term of the
       Agreement (or Service Order if applicable).  Unless  otherwise  expressly
       provided in this  Agreement,  if this  Agreement  (or  Service  Order) is
       terminated  prior to  expiration  of the Term for any  reason  other than
       breach by Intel,  then  Customer  shall be required,  at a minimum and in
       addition to any other  rights and remedies  Intel may have,  to reimburse
       Intel for such discounts and/or waiver of fees. -

       The above discounts shall not apply to any additional  Services purchased
       by Customer beyond the Services described in the above configuration (ie.
       not to a new customer pod). New services or additional services requiring
       a new customer pod will be at List Pricing.

                                       53
<PAGE>

                                   SCHEDULE C

                     JOINT NONDISCLOSURE AND CONFIDENTIALITY

       The  following  terms and  conditions  pertaining  to  nondisclosure  and
confidentiality  are incorporated into the SAVVIS Master Customer Agreement (the
"Agreement") by reference,  and contain the entire agreement  between SAVVIS and
the Customer with respect to such subject matter:

1.     In  connection  with  the  Agreement,  SAVVIS  and  Customer  may find it
beneficial to disclosed to the other party information that the disclosing party
considers  to  be  either   confidential   and/or  proprietary  in  nature  (the
"Information"). Such Information may include, but is not necessarily limited to,
business  plans,  analyses,  forecasts,  predictions  or  projections,  customer
information,   technical  information,   business  models,  pricing  strategies,
marketing ideas,  sales data, sales  projections,  financing plans,  valuations,
capitalization,  budgets and other  financial  information.  It is  specifically
understood  and agreed  that all  Information  will be deemed  confidential  and
proprietary.

2.     With respect to  Information  provided in connection  with the Agreement,
the  party  to whom  the  Information  Is  disclosed  shall:  (a)  maintain  the
Information  in strict  confidence;  (b) protect the  Information  with the same
degree  of  care  as the  receiving  party  would  treat  its  own  confidential
information;  (c) advise those persons to whom the  Information  is disclosed of
their obligation to maintain the  confidentiality of the Information and require
any person or entity to whom the  Information  is  disclosed  to be bound by the
terms and provisions set forth herein;  and (d) use the Information only for the
purposes  described in the recitals  hereto,  except as may  otherwise be agreed
upon by the parties in writing.

3.     The party to whom the  Information is disclosed  shall have no obligation
to preserve the proprietary  nature of any Information which: (a) was previously
known to it free of any obligation to keep it confidential;  (b) is disclosed to
third parties by the disclosing  party without  restrictions;  (c) is or becomes
publicly available by other than unauthorized  disclosure;  (d) is independently
developed by it; or (e) subject to the provisions of Section 4 of this Schedule,
is  required  to be  disclosed  pursuant  to a court  order or  required  by any
governmental  authority or agency,  and prompt  written  notice of such order or
requirement is given to the disclosing party.

4.     In the event  that (he  receiving  party  becomes  legally  compelled  by
deposition,  interrogatory,  request for documents or other  similar  process or
shall be advised by counsel to disclose any of the  Information,  the  receiving
party shall provide the  disclosing  party-with  prompt  written  notice of such
requirement,  unless such order  explicitly  excludes  such notice,  in order to
afford the disclosing  party (he  opportunity to seek an appropriate  protective
order or other appropriate remedy.

5.     No failure or delay by one party-in  enforcing its rights hereunder shall
operate  as a waiver of such  right or  preclude  the  exercise  of any other or
further right, power or privilege hereunder.

                                       54
<PAGE>

6.     Upon demand, all Information, together with any notes, analyses or copies
thereof, shall immediately be returned to the party requesting the same.

7.     The obligations to protect the  confidentiality  of Information  received
from the other party shall  continue for a period of two (2) years from the date
of receipt of such Information and shall survive termination of the Agreement

8.     In the event the  receiving  party  commits a breach of, or  threatens to
commit a breach of its obligations  hereunder,  the disclosing  party shall have
the right to seek and obtain all judicial relief (including; but not limited to,
injunctive  or other  equitable  relief,  and  monetary  damages,  interest  and
attorney's  fees  and  expenses)  as may be  ordered  or  awarded  by a court of
competent jurisdiction.

                                       55
<PAGE>

                                   SCHEDULE D
                    ADDITIONAL AGREEMENT TERMS AND CONDITIONS

       The following language shall be added to Section 2 of the Agreement:

       "For transitioned (Intel) Services, billing of monthly fees will commence
as -of the date that SAVVIS transitions the Services to the SAVVIS helpdesk,  as
determined by SAVVIS (also a `Billing Commencement Date")."

       "In the event SAVVIS is unable to activate any of the Services due to any
reason,  delay or Issue caused either  directly or indirectly by the Customer or
its agents,  such Service will be deemed  transitioned and SAVVIS shall commence
billing when SAVVIS is ready to transition or deliver such Service."

       The-following language shall be added Section 5.1 of the Agreement:

       "Payment shall be made without setoff or demand."

Section 5.1 shall be modified as follows:
"Remit Checks To:                            Remit Wires To:
SAVVIS Communications                        Bank of America
12851 Worldgate Drive                        Richmond, VA
Herndon, Virginia, USA 20170                 ABA #051000017
Attn: SAVVIS Finance, Accounts Receivables   For the Account of SAVVIS
                                             Communications: #004127084675"

       The  following  language  shall be added to and  modify  Section 6 of the
Agreement:

       "For the avoidance of doubt, the  transitioned  (Intel) Services shall be
for a period of 1 year(s) from the Billing Commencement Date for such Services."

       "For any additional/new  services,  Service Orders,  changes, or upgrades
("Addition(s)"),  each  Addition  ordered shall have a minimum term of 1 year(s)
commencing from the Billing Commencement Date of the Addition requested,  unless
otherwise agreed to by the parties. Any Addition extending past the then-current
Term of this Agreement shall be completed as If this Agreement remained fully in
effect, and this Agreement shall be deemed extended through the termination date
of the Addition."

       The  following   language   shall  be  added  to  end  of  Section  9  of
the-Agreement:

       "This  indemnity  shall  be  subject  to  the  disclaimers  or  warranty,
limitations of liability,  set forth hereunder and the remedies  provided for In
the SLA which shall be Customer's sole remedy for SAVVIS' breach of the SLA."

       The  following  language-shall  be  added to end of  Section  15.1 of the
Agreement:

       "For bona tide disputes of a monetary nature, either party may submit the
dispute to a court of competent jurisdiction in the Commonwealth of Virginia."

                                       56
<PAGE>

       Section 15 shall be modified to the extent as follows:

       "County of Washington or Multnomah, Oregon' shall be deleted and replaced
with `District of Columbia"

       Section 15,-4 shall be modified to the extent as follows:

       "State of Delaware' shall be deleted and replaced with  "Commonwealth  of
Virginia"

Notice to SAVVIS in Section 16 shall be modified as follows:

"If to SAVVIS                            With a copy to
SAVVIS Communications Corporation        SAVVIS Communications Corporation
12851 Worldgate Drive                    12851 Worldgate Drive
Herndon, Virginia, USA 20170             Herndon, Virginia, USA 20170
Attn: Finance Department, Controller     Attn: Legal Department, General Counsel

For all cancellation/disconnection, upgrades, or termination notices:

SAVVIS Communications Corporation
12851 Worldgate Drive
Herndon, Virginia, USA 20170
Attn: Client Solutions'

       The  following  provision  shall  be  an  additional   provision  to  the
Agreement:

       "In the event that  Customer  terminates  the  Agreement as a result of a
business downturn that results in the closing of Customer's business operations,
Customer shall be liable for the services  provided up to and including the date
of  termination,  any  associated  costs with.  the removal of the equipment and
software,  and any third party  changes that SAVVIS  incurs or will incur on the
terminated service.  Termination shall be effective 30 days from SAVVIS' receipt
of such notice."

       Exhibit A-. Feature Summary for Hosting, Section 4 -- Solution Management
and Maintenance,  Subsection (f) --Customer Change Management, shall be modified
as follows:

       "Customer  Change  Management - five  customer-initiated  -change request
points per month  included.  Additional  requests  will be subject to additional
charges based on High or Urgent priority level."

                                       57EXHIBIT 4.3

                              COMMONWEALTH BUILDER

                                  401(K) PLAN

                               (AS AMENDED 2004)

<PAGE>

                               TABLE OF CONTENTS
                                                                       Page No.
ARTICLE 1 - DEFINITIONS

         1.01              Account                                          1
         1.02              Anniversary Date                                 2
         1.03              Annuity Starting Date                            2
         1.04              Applicable Computation Period                    2
         1.05              Beneficiary                                      3
         1.06              Board of Directors                               3
         1.07              Committee                                        3
         1.08              Company                                          3
         1.09              Compensation                                     3
         1.10              Controlled or Affiliated Service Group           5
         1.11              Disability                                       5
         1.12              Effective Date/Supplemental Effective Date       6
         1.13              Election Period                                  6
         1.14              Employee/Eligible Employee/Leased Employee       6
         1.15              Employer                                         7
         1.16              Highly Compensated Employee                      7
         1.17              Internal Revenue Code or Code                    7
         1.18              Nonhighly Compensated Employee                   7
         1.19              Participant                                      7
         1.20              Plan                                             8
         1.21              Plan Year                                        8
         1.22              Protected Spouse                                 8
         1.23              Qualified Domestic Relations Order               8
         1.24              Retirement                                       8
         1.25              Retirement Dates                                 8
         1.26              Service (Break-in-Service - Month of Service -
                             Year of Service - Hour of Employment)          8
         1.27              Trust Agreement                                 10
         1.28              Trustee                                         10
         1.29              Trust Fund                                      10
         1.30              Union                                           10
         1.31              Valuation Date                                  10

ARTICLE 2 - ELIGIBILITY AND PARTICIPATION

         2.01              Eligibility for Participation                   11
         2.02              Change in Employment Status                     11

<PAGE>

                               TABLE OF CONTENTS
                                                                       Page No.
ARTICLE 3 - CONTRIBUTIONS

         3.01              Elective Deferral Contributions                 13
         3.02              Reduction of Excess Elective
                             Deferral Contributions                        13
         3.03              Matching Contributions                          13
         3.04              Voluntary Contributions                         15
         3.05              Contribution Changes                            15
         3.06              Discontinuance of Contributions                 15
         3.07              Rollover Contributions from Other
                             Qualified Plans                               16
         3.08              Transfer of Assets from Other
                             Qualified Plans                               16
         3.09              Deposit of Contributions                        17
         3.10              Payment of Expenses                             17

ARTICLE 4 - CONTRIBUTIONS LIMITATIONS

         4.01              $7,000 Limitation on Elective
                             Deferral Contributions                        18
         4.02              Limitation on Elective Deferral and Matching
                             Contributions                                 18
         4.03              Limitation on Allocations                       23

ARTICLE 5 - MAINTENANCE OF ACCOUNTS ANDVALUATION
                  OF THE TRUST FUND

         5.01              Maintenance of Accounts                         28
         5.02              Investment Election                             28
         5.03              Investment Funds                                28
         5.04              Valuation of Trust Fund                         28
         5.05              Allocation of Investment Earnings and
                             Expenses                                      28

ARTICLE 6 - BENEFITS PAYABLE UPON TERMINATION OF EMPLOYMENT

         6.01              Upon Retirement                                 29
         6.02              Upon Disability                                 29
         6.03              Upon Death                                      29
         6.04              Upon Other Termination of Employment            30
         6.05              Reemployment and Repayment of Benefits          31

<PAGE>

                               TABLE OF CONTENTS
                                                                       Page No.
ARTICLE 7 - DISTRIBUTION OF BENEFITS

         7.01              Claim Procedure For Benefits                    32
         7.02              Commencement of Benefits                        32
         7.03              Method and Form of Payment of Benefits          34
         7.04              Disposition of Unclaimed Benefits               36
         7.05              Non-Assignability                               37
         7.06              Substitute Payee                                37
         7.07              Satisfaction of Liability                       38
         7.08              Direct Rollover to Eligible Retirement Plans    38
         7.09              Waiver of 30 Day Notice Requirement             39
         7.10              401(k) Distribution Limitations                 39

ARTICLE 8 - ADMINISTRATION OF THE PLAN

         8.01              Assignment of Administrative Authority          41
         8.02              Organization and Operation of the Committee     41
         8.03              Authority and Responsibility                    42
         8.04              Records and Reports                             43
         8.05              Required Information                            43
         8.06              Fiduciary Liability                             43
         8.07              Payment of Expenses                             44
         8.08              Indemnification                                 44
         8.09              Qualified Domestic Relations Orders             44

ARTICLE 9 - AMENDMENT AND TERMINATION

         9.01              Amendment                                       46
         9.02              Termination                                     46
         9.03              Vesting Upon Termination                        47
         9.04              Distribution of Benefits After Termination      47

ARTICLE 10 - PARTICIPATING COMPANIES

         10.01             Adoption by Other Entities                      48
         10.02             Alternative Provisions                          48
         10.03             Right to Withdraw (Plan Spinoff)                48
         10.04             Procedure Upon Withdrawal                       48

<PAGE>

                               TABLE OF CONTENTS
                                                                       Page No.
ARTICLE 11 - TOP-HEAVY PROVISIONS

         11.01             Definition of Top-Heavy and Super Top-Heavy     49
         11.02             Definition of Key Employee                      50
         11.03             Minimum Employer Contribution                   51
         11.04             Limitation of Allocations                       52

ARTICLE 12 - WITHDRAWAL OF FUNDS

         12.01             Withdrawals from Elective Deferral
                              Contribution Account                         53
         12.02             Withdrawals from Matching
                             Contribution Account                          53
         12.03             Withdrawals from Rollover Account               53
         12.04             Withdrawals from Transfer Account               53
         12.05             Withdrawals from Qualified Matching
                             Contribution and Qualified Nonelective
                             Contribution Accounts                         53
         12.06             Financial Hardship Rules                        53
         12.07             General Withdrawal Rules                        54

ARTICLE 13 - LOANS

         13.01             Activation of Loan Provisions                   56
         13.02             Amount of Loans and Terms of Repayment          56

ARTICLE 14 - GENERAL PROVISIONS

         14.01             Exclusiveness of Benefits                       57
         14.02             Limitation of Rights                            57
         14.03             Limitation of Liability and Legal Actions       57
         14.04             Construction of Agreement                       58
         14.05             Title to Assets                                 58
         14.06             Severability                                    58
         14.07             Titles and Headings                             58
         14.08             Counterparts as Original                        58
         14.09             Merger of Plans                                 58
         14.10             Qualified Military Service                      59
         14.11             Distributions Under Code Section 401(a)(9)      59

APPENDIX  A                                                                60
APPENDIX  B                                                                67

<PAGE>

                              COMMONWEALTH BUILDER

                                  401(K) PLAN

                               (AS AMENDED 2004)

                              STATEMENT OF PURPOSE

Commonwealth Telephone Enterprises, Inc. has had in effect since May 1, 1985
the Commonwealth Builder 401(k) Plan (the "Plan"), to which it made
contributions for the purpose of sharing its profits with its employees in
order to provide for the accumulation of funds for the benefit of eligible
employees and their beneficiaries in the manner and to the extent set forth in
such plan, which plan was fully restated in 2001.

Effective July 1, 2004, all assets and liabilities of the Commonwealth
Telephone Company Bargaining Employees 401(k) Plan and the Commonwealth
Communications Bargaining Employees 401(k) Plan were transferred to the Plan
and its related trust. Membership under such Plans was not deemed to have
commenced by reason of such transfer but was deemed to have continued without
interruption.

The Commonwealth Builder 401(k) Plan (As Amended 2004), hereinafter set forth,
constitutes an amendment in its entirety to the Commonwealth Builder 401(k)
Plan which is continued effective as of July 1, 2004 with respect to employees
and participants who had not yet retired, terminated employment or died as of
such date. The rights of anyone covered under the plan prior to July 1, 2004,
who retired, terminated employment or died before that date, shall be
determined in accordance with the terms and provisions of the plan in effect on
the date of such retirement, termination of employment or death, except as
otherwise specifically provided herein.

                                   ARTICLE 1

                                  DEFINITIONS

For purposes of the Plan, the following words and phrases shall have the
following meanings unless a different meaning is plainly required by the
context. Wherever used, the masculine pronoun shall include the feminine
pronoun, the feminine pronoun shall include the masculine, the singular shall
include the plural, and the plural shall include the singular.

1.01     "Account"

         The interest of a Participant in the Trust Fund as represented by his
         accounts as designated below.

         (a)      "Elective Deferral Contribution Account" - Portion of Trust
                  Fund

                                                                              1
<PAGE>

                  attributable to a Participant's Elective Deferral
                  Contributions in accordance with the provisions of Section
                  3.01 and the provisions of the Plan in effect prior to the
                  Supplemental Effective Date.

         (b)      "Matching Contribution Account" - Portion of Trust Fund
                  attributable to the Company's

                  (i)      Matching Contributions in accordance with the
                           provisions of Subsection 3.03(a) and with the
                           provisions of the Plan in effect prior to the
                           Supplemental Effective Date; and

                  (ii)     Additional Matching Contributions in accordance with
                           the provisions of Subsection 3.03(b) and with the
                           provisions of the Plan in effect prior to the
                           Supplemental Effective Date.

         (c)      "Rollover Account" - Portion of Trust Fund attributable to
                  funds rolled over from another qualified plan in accordance
                  with Section 3.07.

         (d)      "Transfer Account" - Portion of Trust Fund attributable to
                  the Company's contributions during a Participant's
                  participation under another qualified plan and transferred in
                  accordance with the provisions of Section 3.08.

         (e)      "Qualified Matching Contribution Account" - Portion of Trust
                  Fund attributable to the Company's Qualified Matching
                  Contributions in accordance with the provisions of Subsection
                  3.03(b).

         (f)      "Qualified Nonelective Contribution Account" - Portion of
                  Trust Fund attributable to the Company's Qualified
                  Nonelective Contributions in accordance with the provisions
                  of Subsection 3.03(c).

1.02     "Anniversary Date"

         Each January 1 after the Supplemental Effective Date.

1.03     "Annuity Starting Date"

         The first day of the first period for which an amount is payable as an
         annuity. If a benefit is not payable in the form of an annuity, the
         first day on which all events have occurred which entitle the
         Participant to such benefit.

1.04     "Applicable Computation Period"

         (a)      For purposes of contributions in accordance with Articles 3
                  and 11, Applicable Computation Period shall be a Plan Year.

         (b)      For all other purposes, Applicable Computation Period shall
                  be the 12-month period beginning as of the date a person
                  first completed an Hour of Employment with the Employer and
                  each anniversary thereof.

                                                                              2
<PAGE>

1.05     "Beneficiary"

         The person designated to receive benefits payable under the Plan in
         the event of death. In the event a Beneficiary is not designated, the
         Participant's surviving spouse shall be deemed his Beneficiary or in
         the absence of a surviving spouse, the benefits shall be paid to the
         Participant's estate.

1.06     "Board of Directors"

         The Board of Directors of Commonwealth Telephone Enterprises, Inc.

1.07     "Committee"

         The persons appointed in accordance with Section 8.01 to administer
         the Plan. In the absence of such designation, the Company shall serve
         as the Committee and in such case, all references herein to the
         Committee shall be deemed a reference to the Company.

1.08     "Company"

         (a)      Commonwealth Telephone Enterprises, Inc. and any successor
                  which shall maintain this Plan; and

         (b)      any other business entity which duly adopts the Plan with the
                  approval of the Board of Directors.

1.09     "Compensation"

         (a)      For purposes of Sections 1.16, 4.02, 4.03 and Article 11, the
                  Participant's wages for the Plan Year paid by the Employer of
                  the type reported in box 1 of Form W-2 (1997). Such wages
                  shall include amounts within the meaning of Section 3401(a)
                  of the Code plus any other amounts paid to the Participant by
                  the Employer for which the Employer is required to furnish a
                  written statement under Section 6041(d) and 6051(a)(3) of the
                  Code, determined without regard to any rules that limit the
                  amount required to be reported based on the nature or
                  location of the employment or services performed,

                  (i)      exclusive of any amounts paid or reimbursed by the
                           Employer for moving expenses which the Employer
                           reasonably believes at the time of such payment to
                           be deductible by the Employee under Section 217 of
                           the Code

                  (ii)     increased by the amount of any contributions made by
                           the Employer under any salary reduction or similar
                           arrangement to

                           (A)      a qualified cash or deferred arrangement
                                    under Code Section 401(k),

                                                                              3
<PAGE>

                           (B)      a simplified employee pension plan
                                    described in Section 408(k) of the Code
                                    (SAR-SEP);

                           (C)      a SIMPLE arrangement under Code Section
                                    408(p)

                           (D)      an annuity contract described in Section
                                    403(b) of the Code;

                           (E)      a deferred compensation plan within the
                                    meaning of Section 457(b) of the Code; and

                           (F)      a cafeteria plan under Code Section 125,
                                    including any amounts not available to a
                                    Participant in cash in lieu of group health
                                    coverage because the Participant is unable
                                    to certify that he has other health
                                    coverage. An amount will be treated as an
                                    amount under Section 125 only if the
                                    Company does not request or collect
                                    information regarding the Participant's
                                    other health coverage as part of the
                                    enrollment process for the health plan.

                           For purposes of Section 4.03, this Paragraph (ii)
                           shall be effective for Plan Years beginning after
                           December 31, 1997.

                           For limitation years beginning on and after January
                           1, 1998, for purposes of applying the limitations
                           described in section 4.03 of the Plan, Compensation
                           paid or made available during such limitation years
                           shall include elective amounts that are not
                           includable in the gross income of the Employee by
                           reason of Code Section 132(f)(4).

                           This amendment shall also apply to the definition of
                           Compensation for purposes of Sections 1.16, 3.01,
                           3.03, 3.04, 4.02, 4.03 and Article 11 of the Plan
                           for Plan Years beginning on and after January 1,
                           1998.

         (b)      For purposes of Sections 3.01 and 3.03, compensation described
                  in Subsection (a) reduced by:

                  (i)      bonuses;

                  (ii)     overtime pay solely for purposes of Participants who
                           are members of the Union;

                  (iii)    any amount which is paid by the Employer but not by
                           the Company;

                  (iv)     any amount paid by the Company for any period during
                           which the Participant's employment status did not
                           meet the requirements of Section 1.14;

                                                                              4
<PAGE>

                  (v)      severance pay on a non payroll basis;

                  (vi)     non-qualified deferred compensation payments;

                  (vii)    the amount paid before an Eligible Employee was
                           eligible to become a Participant in accordance with
                           Section 2.01;

                  (viii)   welfare benefits, fringe benefits (cash and
                           non-cash), reimbursements or other expense
                           allowances, moving expenses and deferred
                           compensation; and

                  (ix)     for purposes of Section 3.01 only, third party
                           insurance payments.

         Subject to Appendix A, in addition to other applicable limitations set
         forth in the Plan, and notwithstanding any other provision of the Plan
         to the contrary, the annual Compensation of each Employee taken into
         account under the Plan shall not exceed $150,000 or such other limit
         on annual compensation contained in Code section 401(a)(17) including
         adjustments by the Commissioner for increases in the cost-of-living in
         accordance with Code section 401(a)(17)(B). The cost-of-living
         adjustment in effect for a calendar year applies to any period not
         exceeding 12 months (determination period), over which Compensation is
         determined beginning in such calendar year. If a determination period
         consists of fewer than 12 months, the annual compensation limit will
         be multiplied by a fraction, the numerator of which is the number of
         months in the determination period, and the denominator of which is
         12.

         Effective for Plan Years beginning after December 31, 1996, for
         purposes of determining the above dollar limitation, the rules of
         Section 414(q)(6) of the Code, pertaining to family members, shall no
         longer apply.

1.10     "Controlled or Affiliated Service Group"

         (a)      "Controlled Group" - Any group of business entities under
                  common control, including but not limited to proprietorships
                  and partnerships, or a controlled group of corporations
                  within the meaning of Sections 414(b), (c) and (o) of the
                  Code. For purposes of Section 4.03, the phrase "more than
                  50%" is substituted for the phrase "at least 80%" each place
                  it appears in Section 1563(a)(1) of the Code.

         (b)      "Affiliated Service Group" - Any group of business entities
                  within the meaning of Section 414(m) of the Code.

1.11     "Disability"

         Any physical or mental condition which may reasonably be expected to
         be permanent and which renders the Participant incapable of continuing
         as an Eligible Employee for his customary Hours of Employment.

                                                                              5
<PAGE>

1.12     "Effective Date"

         May 1, 1985, the date as of which the Plan was established.

         "Supplemental Effective Date"

         July 1, 2004, the last date as of which the Plan was amended in its
         entirety.

1.13     "Election Period"

         The period commencing 90 days before the Annuity Starting Date and
         ending on such date.

1.14     "Employee"

         Any person in the employ of the Company.

         Leased Employees shall be included as Employees unless (i) such
         individual is covered by a money purchase pension plan providing (A) a
         nonintegrated employer contribution rate of at least 10 percent of
         compensation, as defined in Section 415(c)(3) of the Code (B)
         immediate participation; and (C) full and immediate vesting; and (ii)
         Leased Employees do not constitute more than 20% of the Employer's
         Nonhighly Compensated Employee workforce.

         Notwithstanding the foregoing, Employee shall not include any person
         treated as an independent contractor, notwithstanding the fact that
         such person is later determined to be a common-law employee of the
         Employer.

         "Eligible Employee"

         An Employee for whom the Company is required to contribute Federal
         Insurance Contributions Act taxes excluding persons who are (a) Leased
         Employees and/or (b) C-Temp employees.

         "Leased Employee"

         Effective for Plan Years beginning after December 31, 1996, any person
         (other than an Employee of the recipient) who pursuant to an agreement
         between the recipient and any other person ("leasing organization")
         has performed services for the recipient (or for the recipient and
         related persons determined in accordance with Section 414(n)(6) of the
         Code) on a substantially full time basis for a period of at least one
         year, and such services are performed under the primary direction and
         control of the recipient employer. Contributions or benefits provided
         a Leased Employee by the leasing organization which are attributable
         to services performed for the recipient employer shall be treated as
         provided by the recipient employer. The term Leased Employee shall
         also include any person treated as such, notwithstanding that fact
         that such person is later determined to be a common-law

                                                                              6
<PAGE>

         employee of the Employer.

1.15     "Employer"

         The Company and any other business entity in a Controlled or
         Affiliated Service Group which includes the Company.

1.16     "Highly Compensated Employee"

         Section 1.16 shall be effective for Plan Years beginning after
         December 31, 1996.

         (a)      An Employee who is a Highly Compensated Active Employee or a
                  Highly Compensated Former Employee.

         (b)      A Highly Compensated Active Employee is any Employee who
                  performs Service with the Employer during the Determination
                  Year who (i) was at any time during the Determination Year or
                  Look-Back Year a 5% owner, as defined in Section 416(i)(1) of
                  the Code or (ii) received Compensation from the Employer
                  during the Look-Back Year in excess of $80,000 adjusted
                  annually for increases in the cost-of-living in accordance
                  with Section 415(d) of the Code, effective as of January 1 of
                  the calendar year such increase is promulgated and applicable
                  to the Plan Year which begins with or within such calendar
                  year.

         (c)      A Highly Compensated Former Employee for a Determination Year
                  is any former Employee who separated from Service prior to
                  such Determination Year and was a Highly Compensated Active
                  Employee for either the year in which such Employee separated
                  from Service or any Determination Year ending on or after
                  such Employee's 55th birthday.

         (d)      A Participant is a Highly Compensated Employee for a
                  particular Determination Year if he or she meets the
                  definition of a Highly Compensated Employee in effect for
                  that Determination Year.

         (e)      The Determination Year is the applicable Plan Year for which
                  a determination is being made and the Look-Back Year is the
                  preceding 12-month period.

1.17     "Internal Revenue Code" or "Code"

         The Internal Revenue Code of 1986, and any amendments thereto.

1.18     "Nonhighly Compensated Employee"

         An Employee who is not a Highly Compensated Employee.

1.19     "Participant"

         (a)      An Eligible Employee who participates under the Plan in
                  accordance with

                                                                              7
<PAGE>

                  Section 2.01.

         (b)      Each other Eligible Employee or former Eligible Employee for
                  whom an Account is maintained.

1.20     "Plan"

         The plan of the Company, as herein set forth and as from time to time
         supplemented and amended, which Plan is intended to be a
         profit-sharing plan for purposes of Sections 401(a), 402, 412 and 417
         of the Code.

1.21     "Plan Year"

         A period of 12 consecutive months commencing on the Supplemental
         Effective Date and each Anniversary Date thereof.

         However, Plan Years prior to the Supplemental Effective Date were a
         period of 12 consecutive months commencing on each December 30 and
         ending on the following December 29, 1999. The Plan Year beginning on
         January 1, 1999 was for a period of 11 months and 29 days; the Plan
         Year beginning on December 30, 1999 was for a period of 12 consecutive
         months and the Plan Year beginning on December 30, 2003 was for a
         period of two days ending on December 31, 2003.

1.22     "Protected Spouse"

         The spouse to whom the Participant had been legally married on the
         earlier of the date of the Participant's death or the Participant's
         Annuity Starting Date.

1.23     "Qualified Domestic Relations Order"

         A domestic relations order as defined in Section 8.09 in accordance
         with Section 414(p) of the Code.

1.24     "Retirement"

         The termination of employment of a Participant on his Early, Normal or
         Deferred Retirement Date.

1.25     "Retirement Dates"

         (a)      "Normal Retirement Date" - The date on which the Participant
                  attains age 65.

         (b)      "Early Retirement Date" - The first day of any month
                  coincident with or following the date on which the
                  Participant attains age 55.

         (c)      "Deferred Retirement Date" - The first day of any month
                  subsequent to the Participant's Normal Retirement Date.

                                                                              8
<PAGE>

1.26     "Service"

         (a)      All periods of employment with an Employer.

                  A period of employment begins as of the date the Employee
                  first completes an Hour of Employment for the Employer and
                  ends on the earlier of the date the Employee resigns, is
                  discharged, retires or dies or, if the Employee is absent for
                  any other reason, on the first anniversary of the first day
                  of such absence (with or without pay) from the Employer. If
                  an Employee is absent for any reason and returns to the
                  employ of the Employer before incurring a Break-in-Service,
                  as provided in Subsection (b), he shall receive credit for
                  his period of absence up to a maximum of 12 months. Service
                  subsequent to a Break-in-Service will be credited as a
                  separate period of employment.

         (b)      "Break-in-Service" - A period of 12-consecutive months during
                  which an Employee fails to accrue an Hour of Employment with
                  the Employer. Such period begins on the earlier of the date
                  the Employee resigns, is discharged, retires or dies or, if
                  the Employee is absent for any other reason, on the first
                  anniversary of the first day of such absence (with or without
                  pay) from the Employer. If an Employee is absent by reason of
                  (i) the pregnancy of the Employee, (ii) the birth of a child
                  of the Employee, (iii) the placement of a child with the
                  Employee in connection with an adoption of such child by such
                  Employee, (iv) caring for such child immediately following
                  such birth or placement or (v) any other family medical
                  leave, such Employee will not be treated as having retired,
                  resigned or been discharged and the period between the first
                  and second anniversary of the first day of such absence shall
                  not be deemed a Break-in-Service.

         (c)      "Month of Service" - A calendar month, or in the case of
                  aggregation of non-successive periods of employment, 30 days
                  of employment or credited absence whether or not completed
                  consecutively.

         (d)      "Year of Service" - Unless otherwise indicated, 12 Months of
                  Service.

         (e)      "Hour of Employment"

                  (i)      For an Employee paid on an hourly basis or for whom
                           hourly records of employment are required to be
                           maintained, each hour for which the person is
                           directly or indirectly paid or entitled to payment
                           for the performance of duties or for the period of
                           time when no duties are performed, irrespective of
                           whether the employment relationship has terminated,
                           such as vacation, holiday or illness.

                  (ii)     For an Employee paid on a non-hourly basis or for
                           whom hourly records of employment are not required
                           to be maintained, each week for which the person is
                           directly or indirectly paid or entitled to payment
                           shall be equal to 45 Hours of Employment.

                                                                              9
<PAGE>

                  (iii)    A person shall receive an Hour of Employment for
                           each hour for which back pay has been awarded or
                           agreed to irrespective of mitigation of damages,
                           provided that each such hour shall be credited to
                           the Applicable Computation Period to which it
                           pertains, rather than the Applicable Computation
                           Period in which the award or agreement is made, and
                           further provided that no such award or agreement
                           shall have the effect of crediting an Hour of
                           Employment for any hour for which the person
                           previously received credit under (i) or (ii) above.

                  (iv)     Notwithstanding the foregoing, Hours of Employment
                           shall be computed and credited in accordance with
                           Department of Labor Regulation 2530.200b-2,
                           Subparagraphs (b) and (c).

         (f)      An Employee shall receive credit for the period of his
                  employment with another business entity to which he had been
                  transferred by the Company solely for purposes of determining
                  his vested interest in accordance with Section 6.04.

1.27     "Trust Agreement"

         The instrument executed by the Company and the Trustee fixing the
         rights and liabilities of each with respect to holding and
         administering the Trust Fund, which instrument shall be incorporated
         by reference into this Plan.

1.28     "Trustee"

         The Trustee or any successor Trustee, appointed by the Board of
         Directors, acting in accordance with the terms of the Trust Agreement.

1.29     "Trust Fund"

         All assets held by the Trustee for the purposes of the Plan in
         accordance with the terms of the Trust Agreement.

1.30     "Union "

         The Communication Workers of America, A.F.L. - C.I.O., Local 2571.

1.31     "Valuation Date"

         Each business day of the Plan Year as determined by the New York Stock
         Exchange.

                                                                             10
<PAGE>

                                   ARTICLE 2

                         ELIGIBILITY AND PARTICIPATION

2.01     Eligibility for Participation

         An Eligible Employee may become a Participant upon satisfaction of the
         following requirements, provided he elects to contribute in accordance
         with Section 3.01.

         (a)      Each Eligible Employee on the Supplemental Effective Date who
                  was a Participant of the Plan shall continue as a Participant
                  as of the Supplemental Effective Date.

         (b)      Each other Eligible Employee shall become a Participant as of
                  the Supplemental Effective Date or the first day of the month
                  coincident with or next following the later of the date his
                  employment commenced or he attains age 18.

         (c)      If a former Participant is reemployed, he shall be eligible
                  to resume his participation as of the date of his
                  reemployment or the first day of any subsequent month.

         (d)      Participants who are members of the Union shall not be
                  eligible for the Company Matching Contribution made in
                  accordance with Section 3.03.

2.02     Change in Employment Status

         (a)      In the event a Participant ceases to be an Eligible Employee
                  as the result of becoming part of an excluded class, only
                  Compensation up to the date he ceased to be an Eligible
                  Employee shall be considered for purposes of contributions in
                  accordance with Article 3. Such Employee shall remain a
                  Participant but shall not be permitted to contribute in
                  accordance with Article 3 or share in any Company
                  contributions allocated in accordance with Article 3 for the
                  period beyond the date he ceased to be an Eligible Employee.

                  In the event such Participant returns to an eligible class
                  and again becomes an Eligible Employee, he shall be permitted
                  to share in Company contributions allocated in accordance
                  with Article 3 as of the date he again became an Eligible
                  Employee and may elect to comply with the provisions of
                  Section 3.01 as of such date or the first day of any
                  subsequent month any subsequent month. Only Compensation from
                  the date he again became an Eligible Employee shall be
                  considered for purposes of such contributions.

         (b)      If a person otherwise satisfied the eligibility requirements
                  of Section 2.01 and subsequently becomes an Eligible
                  Employee, he shall be eligible to become a Participant as of
                  the date he became an Eligible Employee.

                                                                             11
<PAGE>

         (c)      In the event a collective bargaining agreement is entered
                  into between the Company and a representative for any class
                  of Employees in the employ of the Company subsequent to the
                  Supplemental Effective Date, eligibility for participation in
                  the Plan by such Employees who are not Participants shall not
                  be extended beyond the effective date of the collective
                  bargaining agreement unless the agreement extends
                  participation in the Plan to such Employees. The provisions
                  of Subsection (a) shall apply to those Employees who are
                  currently Participants.

                                                                             12
<PAGE>

                                   ARTICLE 3

                                 CONTRIBUTIONS

3.01     Elective Deferral Contributions

         Subject to Appendix A, a Participant may, when first eligible or as
         the first day of any subsequent payroll period elect to save, through
         pay reduction each payroll period, no less than 1% nor more than 25%,
         in whole percentages, of that portion of his Compensation attributable
         to such payroll period, subject to the limitations on Elective
         Deferral Contributions under Sections 4.01 and 4.02 and the
         limitations on annual additions under Section 4.03.

         Elective Deferral Contributions may not be made from third party
         insurance payments; but, a Participant's full savings election may be
         made from net salary payments from the Company.

         Such contributions shall take the form of before tax contributions
         (hereinafter known as "Elective Deferral Contributions") and shall be
         deemed to be Company contributions.

         (a)      An initial election must be made by an Eligible Employee and
                  submitted to the Committee at least 30 days (or such other
                  period as the Committee may fix from time to time) prior to
                  the first date the Eligible Employee would be eligible to
                  become a Participant of the Plan in accordance with Section
                  2.01.

         (b)      An election, once made, shall remain in effect until
                  subsequently changed by the Eligible Employee in accordance
                  with the provisions of Section 3.05 or 3.06.

3.02     Reduction of Excess Elective Deferral Contributions

         If Elective Deferral Contributions under Section 3.01 are projected to
         exceed the limitations of Sections 4.01 or 4.02 at any time during a
         Plan Year, the Committee, in a good faith effort to comply with such
         limitations, retains the right to reduce the rate of elective
         deferrals made by Highly Compensated Employees. Such reduction shall
         be made in the sole discretion of the Committee.

3.03     Matching Contributions

         Subject to the limitations on annual additions under Section 4.03, the
         Company shall contribute the following amounts to Participants who are
         not members of the Union:

         (a)      Matching Contributions - 100% of that portion of the
                  Participant's Elective Deferral Contributions which does not
                  exceed 3.5% of the Participant's Compensation. Only Elective
                  Deferral Contributions which are not limited

                                                                             13
<PAGE>

                  under Sections 3.02 or 4.01 shall be matched. No Matching
                  Contribution will be provided in excess of the limitations
                  under Subsections 4.02(b) and (c).

         (b)      Additional Matching Contributions - For any Plan Year, the
                  Company may contribute such additional amounts as it shall
                  determine. Such Additional Matching Contributions shall be
                  allocated to Participants in the employ of the Company on the
                  last business day of such Plan Year in the same proportion
                  that the Elective Deferral Contributions of each such
                  Participant for such Plan Year bears to the aggregate
                  Elective Deferral Contributions of all Participants for such
                  Plan Year, taking into consideration only that portion of
                  each Participant's Elective Deferral Contributions which does
                  not exceed 3.5% of such Participant's Compensation for each
                  payroll period during such Plan Year. No Matching
                  Contribution will be provided in excess of the limitations
                  under Subsections 4.02(b) and (c).

                  Qualified Matching Contributions - For any Plan Year, the
                  Company may contribute such additional amounts as it shall
                  determine. Such Qualified Matching Contributions shall be
                  allocated to those Participants who are Nonhighly Compensated
                  Employees in the employ of the Company on the last business
                  day of such Plan Year in the same proportion that the
                  Elective Deferral Contributions of each such Participant for
                  such Plan Year bears to the aggregate Elective Deferral
                  Contributions of all such Participants for such Plan Year,
                  taking into consideration only that portion of each
                  Participant's Elective Deferral Contributions which does not
                  exceed 3.5% of such Participant's Compensation for each
                  payroll period during such Plan Year.

                  Such contributions shall be subject to Treasury Regulation
                  1.401(k)-1(g)(13).

                  Notwithstanding the foregoing provision, a Participant will
                  be credited with such Additional or Qualified Matching
                  Contributions for the Plan Year of (i) his Retirement,
                  Disability or death, (ii) the commencement of a Leave of
                  Absence authorized by the Company or (iii) his transfer to
                  another business entity to which such Participant had been
                  transferred by the Company, even if the Participant is not in
                  the employ of the Company on the last business day of such
                  Plan Year.

         (c)      Qualified Nonelective Contributions -

                  Such amount as the Company shall determine for any Plan Year,
                  which shall be allocated.

                  (i)      to those Participants who are Nonhighly Compensated
                           Employees in the same proportion that his
                           Compensation bears to the aggregate Compensation of
                           all such Participants for such Plan Year, provided
                           the Participant is in the employ of the Company on
                           the last business day of such Plan Year, which
                           amount shall be credited at the end of the Plan
                           Year; or

                                                                             14
<PAGE>

                  (ii)     to Participants who are Nonhighly Compensated
                           Employees starting with the Nonhighly Compensated
                           Employee with the lowest Compensation until the
                           requirements of Section 4.02 are met.

                  Such amount shall be allocated to only to Participants in the
                  employ of the Company on the last business day of such Plan
                  Year, which amount shall be credited at the end of the Plan
                  Year.

                  Such contributions shall be subject to Treasury Regulation
                  1.401(k)-1(g)(13).

                  Notwithstanding the foregoing provision, a Participant
                  otherwise eligible shall be entitled to a share of the
                  Company's Qualified Nonelective Contributions for the Plan
                  Year of (i) his Retirement, Disability or death, (ii), the
                  commencement or end of a Leave of Absence authorized by the
                  Company or (iii) his transfer to another business entity to
                  which such Participant had been transferred by the Company,
                  even if the Participant is not in the employ of the Company
                  on the last business day of such Plan Year.

                  For purposes of this Subsection, Participant shall also
                  include any Eligible Employee who would otherwise be eligible
                  for the Plan but who declined to make contributions required
                  under the Plan in accordance with Section 3.01 at any time.

         As used herein, Leave of Absence shall mean a leave granted for
         pregnancy, Disability, sickness, death or any other family obligation
         or status; personal or family hardship or special business
         circumstances; educational purposes; and/or civic, charitable or
         governmental services, provided that all Eligible Employees under
         similar circumstances shall be treated in a similar manner.

3.04     Voluntary Contributions

         Voluntary Contributions shall not be required or permitted.

3.05     Contribution Changes

         A Participant may, subject to the minimum and maximum percentages as
         specified in Section 3.01, increase or reduce the percentage rate of
         his Elective Deferral Contributions as of the first day of any payroll
         period (or as of such other dates as the Committee may fix from time
         to time), by notification to the Committee prior to the effective date
         of such change.

3.06     Discontinuance of Contributions

         (a)      A Participant may discontinue his Elective Deferral
                  Contributions at any time during a Plan Year by written
                  notification to the Committee prior to the effective date of
                  such discontinuance.

                                                                             15
<PAGE>

         (b)      A Participant may resume his Elective Deferral Contributions
                  as of the first day of any subsequent payroll period (or such
                  other dates as the Committee may fix from time to time) by
                  notification to the Committee prior to the effective date of
                  such resumption.

         (c)      The discontinuance of Elective Deferral Contributions will
                  automatically include a discontinuance of the Matching
                  Contributions.

3.07     Rollover Contributions from Other Qualified Plans

         Subject to Appendix A:

         (a)      Any Eligible Employee upon commencement of employment may
                  make a rollover contribution to the Trust Fund of all or any
                  portion of the entire amount (including money or any other
                  property acceptable to the Committee and Trustee) which is an
                  eligible rollover distribution, as defined in Section
                  402(c)(4) of the Code and Treasury Regulation 1.402(C)-2, Q&A
                  3 and 4, provided such rollover contribution is either (i) a
                  direct transfer from another qualified plan or (ii) received
                  on or before the 60th day immediately following the date the
                  Employee received such distribution from a qualified plan or
                  conduit Individual Retirement Account or Annuity.

         (b)      The Committee shall credit the fair market value of any
                  rollover contribution and investment earnings attributable
                  thereto to the Participant's Rollover Account.

         (c)      An Eligible Employee who becomes a Participant by virtue of
                  the acceptance of such rollover contribution, but who is not
                  otherwise eligible for participation in accordance with
                  Section 2.01, shall not be entitled to make contributions or
                  share in any Company contribution allocated in accordance
                  with this Article 3 or Article 11.

         (d)      The Committee may promulgate specific rules and regulations
                  governing all aspects of this Section.

3.08     Transfer of Assets from Other Qualified Plans

         (a)      The Committee may accept the direct transfer to the Trust
                  Fund from another qualified trust fund of those assets
                  (including money or any other property acceptable to the
                  Committee and Trustee) attributable to a Participant's
                  participation in any qualified plan to which such trust
                  relates. Such transferred amounts shall not be considered
                  annual additions for purposes of Section 4.03.

         (b)      The amount transferred shall be credited to the Participant's
                  Accounts as determined by the Committee, taking into account
                  the applicable vesting schedules, amounts subject to special
                  tax treatment and withdrawal rules.

                                                                             16
<PAGE>

                  Additional Transfer Accounts will be established, if required,
                  to accommodate these objectives.

         (c)      An Eligible Employee who becomes a Participant by virtue of a
                  transfer of assets, but who is not otherwise eligible for
                  participation in accordance with Section 2.01, shall not be
                  entitled to make contributions or share in any Company
                  contribution allocated in accordance with this Article 3 or
                  Article 11.

         (d)      The Committee may promulgate specific rules and regulations
                  governing all aspects of this Section but until promulgated,
                  all other provisions of the Plan shall be applicable based on
                  the Account to which such assets were transferred.

3.09     Deposit of Contributions

         The Company shall deliver all contributions to the Trustee.

3.10     Payment of Expenses

         In addition to its contributions, the Company may elect to pay all the
         administrative expenses of the Plan and all fees and retainers of the
         Plan's Trustee, accountant, counsel, consultant, administrator or
         other specialist so long as the Plan or Trust Fund remains in effect.
         If the Company does not pay all or part of such expenses, the Trustee
         shall pay these expenses from the Trust Fund. All expenses relating
         directly to the investments of the Trust Fund, including taxes,
         brokerage commissions and registration charges, must be paid from the
         Trust Fund.

                                                                             17
<PAGE>

                                   ARTICLE 4

                            CONTRIBUTION LIMITATIONS

4.01     $7,000 Limitation on Elective Deferral Contributions

         Subject to Appendix A, each Participant's Elective Deferral
         Contributions under Section 3.01, when added to any additional
         elective deferrals, as defined in Section 402(g) of the Code, under
         all other plans maintained by the Employer, shall be limited to $7,000
         during any calendar year, adjusted annually for increases in the
         cost-of-living in accordance with Section 415(d) of the Code, or such
         other maximum permitted under Section 402(g) of the Code.

         To the extent a Participant's Elective Deferral Contributions to plans
         maintained by the Employer exceed the above limitation the Employer
         will notify the Plan of such excess and such amount will be designated
         as an excess deferral. Such excess deferral will be distributed to
         such Participant with investment experience no later than April 15
         following the close of the calendar year to which such excess relates.
         Such excess may be distributed prior to the close of the calendar year
         of reference provided the correcting distribution is made after the
         date on which the Plan received the excess deferral and is
         specifically designated as an excess deferral. Such excess deferrals
         will be included in determining the Actual Deferral Percentage of the
         Highly Compensated Employees and will be excluded in determining the
         Actual Deferral Percentage of the Nonhighly Compensated Employees.

         Investment experience will be determined in accordance with the second
         paragraph of Section 4.02(d) below.

4.02     Limitation on Elective Deferral and Matching Contributions

         Section 4.02 shall be effective for Plan Years beginning after
         December 31, 1996 and subject to Appendix A.

         (a)      The Actual Deferral Percentage of Highly Compensated
                  Employees in the Testing Group for any Plan Year shall be
                  limited to the greater of

                  (i)      the Actual Deferral Percentage for the Nonhighly
                           Compensated Employees in the Testing Group for the
                           preceding Plan Year multiplied by 1.25; or

                  (ii)     the Actual Deferral Percentage for the Nonhighly
                           Compensated Employees in the Testing Group for the
                           preceding Plan Year multiplied by 2.00, provided,
                           however, that the Actual Deferral Percentage for the
                           Highly Compensated Employees in the Testing Group
                           for the Plan Year may not exceed the Actual Deferral
                           Percentage for the preceding Plan Year for such
                           Nonhighly Compensated Employees by more than two
                           percentage points.

                                                                             18
<PAGE>

                  If the Actual Deferral Percentage for any Plan Year must be
                  limited due to the restrictions described in this Subsection
                  (a), the total excess dollar amount shall be determined by
                  reducing the highest ratios of individual Participants until
                  the Actual Deferral Percentage for the Highly Compensated
                  Employees equals the greatest permitted limit. Such total
                  dollar amount shall be allocated to the Highly Compensated
                  Employees with the largest dollar amounts by progressively
                  reducing such amounts until each Highly Compensated Employee
                  is capped at the same dollar limitation.

         (b)      Subject to Appendix A, the Actual Contribution Percentage of
                  Highly Compensated Employees in the Testing Group for any
                  Plan Year shall be limited to the greater of

                  (i)      the Actual Contribution Percentage for Nonhighly
                           Compensated Employees in the Testing Group for the
                           preceding Plan Year multiplied by 1.25; or

                  (ii)     the Actual Contribution Percentage for Nonhighly
                           Compensated Employees in the Testing Group for the
                           preceding Plan Year multiplied by 2.00, provided,
                           however, that the Actual Contribution Percentage for
                           the Highly Compensated Employees in the Testing
                           Group for the Plan Year may not exceed the Actual
                           Contribution Percentage for such Nonhighly
                           Compensated Employees for the preceding Plan Year by
                           more than two percentage points.

                  If the Actual Contribution Percentage for any Plan Year must
                  be limited due to the restrictions described in this
                  Subsection (b), the total excess dollar amount shall be
                  determined by reducing the highest ratios of individual
                  Participants until the Actual Contribution Percentage for the
                  Highly Compensated Employees equals the greatest permitted
                  limit. Such total dollar amount shall be allocated to the
                  Highly Compensated Employees with the largest dollar amounts
                  by progressively reducing such amounts until each Highly
                  Compensated Employee is capped at the same dollar limitation.

                  In reducing the dollar amounts of any individual Highly
                  Compensated Employee, reductions will first be made to any
                  Matching Contributions which are deemed to be discriminatory
                  due to any limitations required by Subsection (a). Additional
                  reductions shall be applied first to unmatched Elective
                  Deferral Contributions, if any, and then to matched Elective
                  Deferral Contributions and Matching Contributions
                  proportionately.

         (c)      If one or more Highly Compensated Employees in the Testing
                  Group are eligible for both Elective Deferral Contributions
                  and to receive Matching Contributions, the sum of the Actual
                  Contribution Percentage and the Actual Deferral Percentage of
                  the Highly Compensated Employees in the Testing Group for any
                  Plan Year shall be limited to the greater of (i) or (ii)
                  below. Notwithstanding the above, this Subsection (c) shall
                  only be applicable if

                                                                             19
<PAGE>

                  both the Actual Deferral Percentage and the Actual
                  Contribution Percentage of the Highly Compensated Employees
                  in the Testing Group exceeds 1.25 multiplied by the
                  respective percentages of the Nonhighly Compensated
                  Employees in the Testing Group for the preceding Plan Year.
                  For this purpose, the Actual Contribution Percentage and
                  the Actual Deferral Percentage of Highly Compensated
                  Employees is based on the deemed percentages resulting from
                  reductions, if any, to determine the greatest permitted
                  limit, under Section (a) or (b) and is not based on
                  percentages determined net of actual reductions made to
                  individual Highly Compensated Employees.

                  (i) The sum of

                           (A)      1.25 times the greater of

                                    (1)     the Actual Deferral Percentage for
                                            the Nonhighly Compensated Employees
                                            in the Testing Group for the
                                            preceding Plan Year, or

                                    (2)     the Actual Contribution Percentage
                                            for the Nonhighly Compensated
                                            Employees in the Testing Group for
                                            the preceding Plan Year; and

                           (B)      two plus the lesser of Subparagraph (1) or
                                    (2) above, provided that such amount may
                                    not exceed 200% of the lesser of
                                    Subparagraph (1) or (2).

                  (ii) The sum of

                           (A)      1.25 times the lesser of

                                    (1)     the Actual Deferral Percentage for
                                            the Nonhighly Compensated Employees
                                            in the Testing Group for the
                                            preceding Plan Year, or

                                    (2)     the Actual Contribution Percentage
                                            for the Nonhighly Compensated
                                            Employees in the Testing Group for
                                            the preceding Plan Year; and

                           (B)      two plus the greater of Subparagraph (1) or
                                    (2) above, provided that such amount may
                                    not exceed 200% of the greater of
                                    Subparagraph (1) or (2).

                  If additional reductions are required for any Plan Year due
                  to the restrictions described in this Subsection (c), the
                  total excess dollar amounts shall be determined using the
                  Highly Compensated Employees' combined deemed Elective
                  Deferral and Matching Contributions. Reductions shall be
                  applied to the highest combined ratios of individual
                  Participants until the average of

                                                                             20
<PAGE>

                  the combined ratios equals the greatest permitted limit.
                  The dollar amount determined by this process shall be
                  allocated to the Highly Compensated Employees with the
                  largest dollar amounts by progressively reducing such
                  amounts until each Highly Compensated Employee is capped at
                  the same dollar limitation.

                  In reducing the dollar amounts applicable to any individual
                  Highly Compensated Employee, reductions will first be made to
                  any Matching Contributions which are deemed to be
                  discriminatory due to any limitations required by Subsection
                  (a). Additional reductions shall be applied first to
                  unmatched Elective Deferral Contributions, if any, and then
                  to matched Elective Deferral Contributions and Matching
                  Contributions proportionately.

         (d)      Any excess Elective Deferral Contributions that result from
                  the above limitations shall be refunded to such Highly
                  Compensated Employees with investment experience, no later
                  than the last day of the Plan Year subsequent to the Plan
                  Year to which the excess relates. Any excess Matching
                  Contributions that result from the above limitations in which
                  the affected Highly Compensated Employee has a vested
                  interest shall be distributed to such Highly Compensated
                  Employees with investment experience, no later than the last
                  day of the Plan Year subsequent to the Plan Year to which the
                  excess relates. Any such excess Matching Contributions that
                  are not vested shall be forfeited and applied in accordance
                  with Section 6.05(b). However, no such forfeiture shall be
                  allocated to a Highly Compensated Employee whose
                  contributions are reduced pursuant to the Section.

                  Investment experience shall be the income or loss allocable
                  to the Participant's Elective Deferral Contribution Account
                  or Matching Contribution Account for the Plan Year multiplied
                  by a fraction, the numerator of which is such Participant's
                  excess Elective Deferral or Matching Contributions for the
                  year and the denominator is the sum of (i) the Participant's
                  Elective Deferral Contribution Account or Matching
                  Contribution Account balance as of the beginning of the Plan
                  Year and (ii) the Participant's Elective Deferral or Matching
                  Contributions for the Plan Year.

         (e)      Definitions and Special Rules

                  (i)      The Actual Deferral Percentage for the Highly
                           Compensated Employees and Nonhighly Compensated
                           Employees for a Plan Year shall be the average of
                           the ratios (calculated separately for each such
                           Employee in the Testing Group) of

                           (A)      the amount of contributions credited to the
                                    Elective Deferral Contribution Account on
                                    behalf of each such Employee in the Testing
                                    Group during such Plan Year, to

                                                                             21
<PAGE>

                           (B)      the Compensation of each such Employee in
                                    the Testing Group for such Plan Year.

                           For purposes of the above, Qualified Matching
                           Contributions and Qualified Nonelective
                           Contributions may be taken into account in
                           determining the Actual Deferral Percentage for each
                           Employee in the Testing Group for such Plan Year
                           provided such amounts comply with the provisions of
                           Treasury Regulation 1.401(k)-1(b)(5).

                           Qualified Matching Contributions, Qualified
                           Nonelective Contributions and Elective Deferral
                           Contributions included in the calculation of the
                           Actual Contribution Percentages will not be included
                           in the calculation of Actual Deferral Percentages.

                  (ii)     The Actual Contribution Percentage for the Highly
                           Compensated and Nonhighly Compensated Employees in
                           the Testing Group for a Plan Year shall be the
                           average of the ratios (calculated separately for
                           each such Employee in the Testing Group) of

                           (A)      the amount of Matching and Qualified
                                    Matching Contributions credited on behalf
                                    of each such Employee in the Testing Group
                                    during such Plan Year, to

                           (B)      the Compensation of each such Employee in
                                    the Testing Group for such Plan Year.

                           For purposes of the above, Qualified Nonelective
                           Contributions and Elective Deferral Contributions
                           may be taken into account in determining the Actual
                           Contribution Percentage for each Employee in the
                           Testing Group for such Plan Year provided such
                           amounts comply with the provisions of Treasury
                           Regulation 1.401(m)-1(b)(5).

                           Qualified Matching Contributions, Qualified
                           Nonelective Contributions and Elective Deferral
                           Contributions included in the calculation of the
                           Actual Deferral Percentages will not be included in
                           the calculation of Actual Contribution Percentages.

                  (iii)    Testing Group shall mean the group of all Eligible
                           Employees eligible for participation in accordance
                           with Section 2.01.

                  (iv)     All Eligible Employees in the Testing Group will be
                           included in determining the Actual Deferral
                           Percentages and/or the Actual Contribution
                           Percentages, whichever is applicable. The ratio
                           averaged into the respective percentages will be
                           zero for any Eligible Employee in the Testing Group
                           if the otherwise applicable numerator is zero.

                                                                             22
<PAGE>

                  (v)      All such ratios and the average of such ratios shall
                           be calculated to the nearest one-hundredth of one
                           percent.

                  (vi)     The deferral percentage and/or contribution
                           percentage for a Plan Year for any Highly
                           Compensated Employee who is eligible to participate
                           under two or more plans or arrangements described in
                           Section 401(a) or 401(k) of the Code that are
                           maintained by the Employer shall be determined as if
                           all contributions were made under a single plan.

                  (vii)    In the event that this Plan satisfies the
                           requirements of Section 401(k), 401(m), 401(a)(4) or
                           410(b) of the Code only if aggregated with one or
                           more other plans, or if one or more other plans
                           satisfy the requirements of such Sections of the
                           Code only if aggregated with this Plan, deferral and
                           contribution percentages shall be determined as if
                           all such plans were a single plan. Any adjustments
                           to the Nonhighly Compensated Employee Actual
                           Deferral Percentage or Actual Contribution
                           Percentage for the prior year will be made in
                           accordance with IRS Notice 98-1 and any superseding
                           guidance, unless the Employer has elected to use the
                           current year testing method. Any other plan may be
                           aggregated with this Plan at the discretion of the
                           Company. Plans may be aggregated in order to satisfy
                           Section 401(k) or (m) of the Code only if they have
                           the same Plan Year and use the same testing method
                           as described in Section 4.02.

                  (viii)   If the Employer applies the Section 410(b) coverage
                           requirement separately to nonexcludable Employees
                           for a Plan Year, Subsections (a), (b) and (c) may be
                           applied without regard to Nonhighly Compensated
                           Employees who meet the eligibility requirements of
                           Section 2.01, but who have not attained age 21 or
                           completed one Year of Service as of the first day of
                           the seventh month of the Plan Year used to calculate
                           the Actual Deferral Percentage and Actual
                           Contribution Percentage of Nonhighly Compensated
                           Employees.

4.03     Limitation on Allocations

         (a)      The "annual addition" for any Participant shall not exceed
                  the amount determined hereunder. Annual addition shall mean
                  the sum of Employer contributions and forfeitures, Employee
                  contributions, and allocations under a simplified employee
                  pension allocated on behalf of a Participant for a Plan Year,
                  which is defined to be the limitation year.

                  Annual additions shall also include excess deferrals, excess
                  contributions and excess aggregate contributions, other than
                  excess deferrals distributed in accordance with Treasury
                  Regulation 1.402(g)-1(e)(2) or (3).

                  The determination of the annual addition will be made as if
                  all defined contribution plans of the Employer were one plan
                  and any Participant

                                                                             23
<PAGE>

                  contributions to defined benefit plans will be treated as
                  contributions to defined contribution plans. Annual
                  additions will be applied to the applicable Plan Year in
                  accordance with Section 1.415-6(b) of the Treasury
                  Regulations.

                  For purposes of Subsection (b)(i), annual addition shall also
                  include amounts allocated, after March 31, 1984, to an
                  individual medical account, as defined in Section 415(l)(2)
                  of the Code which is part of a pension or annuity plan
                  maintained by the Employer and amounts derived from
                  contributions paid or accrued after December 31, 1985, in
                  taxable years ending after such date, which are attributable
                  to post-retirement medical benefits allocated to the separate
                  account of a Key Employee (as defined in Section 11.02) under
                  a welfare benefit plan (as defined in Section 419A(d) of the
                  Code) maintained by the Employer.

         (b)      Subject to Appendix A, effective for Plan Years beginning
                  after December 31, 1994, the annual addition for any
                  Participant shall not exceed the lesser of (i) or (ii) below:

                  (i)      $30,000, or such other maximum permitted under
                           Section 415(c)(1)(A) of the Code, adjusted annually
                           for cost-of-living increases in accordance with
                           Section 415(d) of the Code, effective as of January
                           1 of the calendar year each such increase is
                           promulgated and applicable to the limitation year
                           which ends with or within such calendar year.

                           In the event of a short Plan Year, the maximum
                           dollar limitation shall be divided by 12 and
                           multiplied by the number of months in the short Plan
                           Year.

                  (ii)     25% of the Participant's Compensation.

         (c)      The limitation of this Subsection (c) shall not apply to any
                  Participant with respect to any Plan Year beginning after
                  December 31, 1999. With respect to any Plan Year beginning
                  before January 1, 2000, if a Participant also is or has been
                  a participant in one or more defined benefit plans of the
                  Employer, whether or not terminated, the projected annual
                  benefit from such defined benefit plans shall be reduced so
                  that a "combined benefit factor" in excess of 1.0 shall not
                  result. The combined benefit factor is the sum of (i) the
                  defined benefit factor and (ii) the defined contribution
                  factor where

                  (i)      the defined benefit factor is a fraction

                           (A)      the numerator of which is the Participant's
                                    projected annual benefit under all defined
                                    benefit plans of the Employer at the end of
                                    the limitation year of the Plan, and

                           (B)      the denominator of which is the lesser of

                                                                             24
<PAGE>

                                    (1)     1.25 multiplied by the maximum
                                            allowable annual benefit under
                                            Sections 415(b)(1)(A) and 415(d) of
                                            the Code at the end of the
                                            limitation year of the Plan, or

                                    (2)     1.4 multiplied by the maximum
                                            allowable annual benefit under
                                            Section 415(b)(1)(B) of the Code at
                                            the end of the limitation year of
                                            the Plan, and

                  (ii) the defined contribution factor is a fraction

                           (A)      the numerator of which is the sum of the
                                    annual additions for such Participant under
                                    all defined contribution plans of the
                                    Employer, whether or not terminated, for
                                    all such years during which he was a
                                    participant in such plans, and

                           (B)      the denominator of which is the sum of the
                                    lesser of the amounts determined in (1) or
                                    (2) for the current year and each prior
                                    year during which the Participant was
                                    employed by the Employer, regardless of
                                    whether or not a plan was in existence
                                    during those years:

                                    (1)     1.25 multiplied by the maximum
                                            dollar limitation as defined in
                                            Subsection (b)(i), or

                                    (2)     1.4 multiplied by the compensation
                                            limitation as defined in Subsection
                                            (b)(ii).

         (d)      A Participant shall not be permitted to defer Compensation or
                  contribute amounts, nor shall he be entitled to an allocation
                  of any Employer contributions or forfeitures under any
                  qualified defined contribution plan which exceeds the
                  limitations described herein.

         (e)      The limitations on allocations to a Participant's Account
                  will be applied by limiting otherwise allocable amounts
                  starting with the latest allocations during the limitation
                  year. To the extent more than one type of addition is
                  allocated as of any date, the limitation will be applied in
                  the following order:

                  (i)      forfeitures;

                  (ii)     Employer contributions under profit-sharing plans
                           other than matching contributions;

                  (iii)    Employer contributions under money purchase plans
                           other than matching contributions;

                  (iv)     Employer matching contributions under money purchase
                           plans.

                                                                             25
<PAGE>

                  (v)      Employer matching contributions under profit-sharing
                           plans;

                  (vi)     Employee contributions; and

                  (vii)    elective deferrals.

                  Amounts listed above which would have been added to a
                  Participant's Account based on an allocation method specified
                  in a Plan will be reallocated among the remaining
                  Participants eligible to share under the Plan.

                  Amounts listed above which would have been added to the
                  Participant's Account based on an individually defined
                  entitlement will reduce the Employer's contribution
                  commitment.

                  Employee contributions and elective deferrals will be limited
                  at the time deposited and will not be permitted to the extent
                  the limits of this Section would be violated.

                  In the event annual additions on behalf of a Participant
                  participating in more than one plan of the same type during a
                  Plan Year are required to be limited under this Section, the
                  limitation shall be ratably apportioned among all such plans.

         (f)      Notwithstanding the above, if an excess allocation occurs as
                  a result of

                  (i)      an allocation of forfeitures;

                  (ii)     a reasonable error in determining a Participant's
                           Compensation;

                  (iii)    a reasonable error in determining the amount of
                           elective deferrals that may be made under this
                           Section; or

                  (iv)     any other reason acceptable to the Internal Revenue
                           Service,

                  the resulting additions to the Participant's Account will be
                  reduced by first eliminating Employee contributions and
                  elective deferrals to the extent otherwise required to be
                  refunded under Sections 402(g), 401(k)(3) or 401(m)(2) of the
                  Code. Any additional reductions permitted under this
                  Subsection will be applied in the manner described in
                  Subsection (e).

                  However, any amounts paid to the Trust for the limitation
                  year which are not allocated to other Participants will be
                  held in a suspense account, without investment earnings, and
                  allocated and reallocated in the following limitation year
                  and, to the extent necessary, each subsequent limitation
                  year. Allocations from a suspense account in a money purchase
                  plan will be viewed as an allocation of accrual requirement
                  for the year in which the amount is ultimately allocated.

                                                                             26
<PAGE>

                  In the event a plan is terminated, suspense accounts shall
                  revert to the Employer to the extent such accounts may not
                  then be allocated on behalf of any remaining eligible
                  Participants.

         (g)      Notwithstanding any provision of the Plan to the contrary,

                  (i)      the annual addition for any Plan Years beginning
                           before January 1, 1987 shall not be recomputed to
                           include all Employee contributions.

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

                  (iii)    if the Employee was a Participant as of the end of
                           the first day of the first limitation year beginning
                           after December 31, 1986, in one or more defined
                           contribution plans maintained by the Employer which
                           were in existence on May 6, 1986, the numerator of
                           the defined contribution fraction will be adjusted
                           if the sum of this fraction and the defined benefit
                           fraction would otherwise exceed 1.0 under the terms
                           of this Plan. Under the adjustment, an amount equal
                           to the product of (A) the excess of the sum of the
                           fractions over 1.0 times (B) the denominator of the
                           defined contribution fraction, will be permanently
                           subtracted from the numerator of the defined
                           contribution fraction. The adjustment is calculated
                           using the fractions as they would be computed as of
                           the end of the last limitation year beginning before
                           January 1, 1987, and disregarding any changes in the
                           terms and conditions of the Plan made after May 5,
                           1986, but using the Code Section 415 limitation
                           applicable to the first limitation year beginning on
                           or after January 1, 1987.

                  (iv)     transitional rules provided in conjunction with
                           legislative changes and changes in the Plan's
                           top-heavy status will be applied in accordance with
                           Internal Revenue Service promulgations and
                           legislative history.

                                                                             27
<PAGE>

                                   ARTICLE 5

                            MAINTENANCE OF ACCOUNTS
                        AND VALUATION OF THE TRUST FUND

5.01     Maintenance of Accounts

         The Committee shall establish and maintain a separate accounting in
         the name of each Participant to which it shall credit all amounts
         contributed in accordance with Articles 3 and 11.

5.02     Valuation of Trust Fund

         (a)      The Trust Fund shall be valued by the Trustee as of each
                  Valuation Date on the basis of its fair market value.

         (b)      The Trust Fund may also be valued by the Trustee as of any
                  other date as the Committee may authorize for any reason the
                  Committee deems appropriate.

5.03     Allocation of Investment Earnings and Expenses

         On the basis of the valuation as of a Valuation Date, the Accounts of
         all Participants shall be (a) proportionately adjusted to reflect
         expenses in accordance with Section 3.10 and investment earnings,
         other than those credited to a specific Account; and (b) directly
         adjusted to reflect all other applicable transactions during the Plan
         Year attributable to such Accounts including, but not limited to, any
         contributions or distributions.

5.04     Investment Election

         (a)      Each Participant shall designate one or more of the
                  investment funds established in accordance with regulations
                  promulgated by the Committee as it deems necessary or
                  appropriate to govern all aspects of investment direction by
                  the Participant of the Participant's Account.

         (b)      Notwithstanding the foregoing provisions, all contributions
                  to a Participant's Matching Contribution Account shall
                  initially be invested in the Company stock fund but shall be
                  subject to investment direction by the Participant
                  thereafter.

5.05     Investment Funds

         The Trust Fund shall be divided into such investment funds as
         designated by the Committee and approved by the Trustee for the
         investment of all Accounts, which shall be administered as a unit.

                                                                             28
<PAGE>

                                   ARTICLE 6

                BENEFITS PAYABLE UPON TERMINATION OF EMPLOYMENT

6.01     Upon Retirement

         A Participant shall be 100% vested in his Account at all times after
         first becoming eligible for Retirement.

         A Participant shall be eligible to retire on his Early, Normal or
         Deferred Retirement Date.

         In the event a Participant does not retire on his Early or Normal
         Retirement Date, he shall continue to be credited with contributions
         in accordance with Articles 3 and 11 until his actual retirement.

6.02     Upon Disability

         (a)      A Participant who incurs a Disability prior to termination of
                  employment shall be 100% vested in his Account.

         (b)      In determining the existence of a Participant's Disability,
                  the Committee may select a physician to examine such
                  Participant and render a medical opinion. The final
                  determination shall be made by the Committee on the basis of
                  the evidence requested and made available.

         (c)      If such Participant returns to the employ of the Company, he
                  shall resume his participation as of the date of his return.
                  The Participant's vested interest in that portion of his
                  Account attributable to Service from the date of his last
                  reemployment shall be determined in accordance with the
                  provisions of Article 6, without regard to his prior
                  Disability.

6.03     Upon Death

         (a)      A Participant who dies prior to termination of employment
                  shall be 100% vested in his Account.

         (b)      Upon the death of a Participant, his Beneficiary shall be
                  entitled to 100% of such Participant's vested Account.

         (c)      Each Participant, upon becoming eligible for participation in
                  the Plan, may designate a primary Beneficiary to receive the
                  benefits payable in the event of his death and may designate
                  a secondary Beneficiary to receive any benefits payable in
                  the event of the death of the primary Beneficiary. If a
                  Participant designates a primary Beneficiary but not a
                  secondary Beneficiary or if any such secondary Beneficiary
                  dies, the Beneficiary last in receipt of or entitled to any
                  benefit shall have the right to designate a successor

                                                                             29
<PAGE>

                  Beneficiary to receive any benefits payable in the event of
                  his death. In the absence of any such designation, benefits
                  payable upon the death of the last living Beneficiary shall
                  be paid in a lump sum to such Beneficiary's estate. A
                  Participant may change his Beneficiary designation at any
                  time. All Beneficiary designations and changes shall be made
                  on an appropriate form and filed with the Committee. If the
                  primary Beneficiary designated by the Participant is anyone
                  other than the Participant's Protected Spouse, such
                  designation must include the written acknowledgment and
                  consent of such spouse and be witnessed by a Plan
                  representative or a notary public, to the extent required by
                  law and the Committee. Such consent will be limited to a
                  specific alternate Beneficiary and any change in such
                  alternate Beneficiary will require a new spousal consent.

         (d)      Upon the death of a Participant after his Annuity Starting
                  Date, his Beneficiary shall be entitled to receive the death
                  benefit, if any, as determined by the provisions of the
                  method of payment elected in accordance with Section 7.03.

6.04     Upon Other Termination of Employment

         (a)      Upon a Participant's termination of employment for reasons
                  other than Retirement, Disability or death, the following
                  provisions shall be applicable:

                  (i)      Such Participant shall have a 100% vested interest
                           in his Elective Deferral Contribution, Rollover,
                           Transfer, Qualified Matching Contribution and
                           Qualified Nonelective Contribution Accounts.

                  (ii)     Such Participant's vested interest in his Matching
                           Contribution Account shall, subject to Subsection
                           6.05(a), be determined in accordance with the
                           following schedule on the basis of such
                           Participant's Years of Service.

                                Number of Years          Percentage of Account
                               Less than 2 years                    0%
                                    2 years                        25%
                                    3 years                        50%
                                    4 years                        75%
                                5 or more years                   100%

         (b)      The portion of a Participant's Account which is not vested
                  shall be forfeited on the earlier of the date on which the
                  Participant receives a distribution of his vested benefits or
                  the date on which such Participant incurs five consecutive
                  Breaks-in-Service. If a Participant does not have a vested
                  interest in his Account, he shall be deemed to have received
                  an immediate distribution as of the date on which such
                  Participant terminated employment.

                  That portion of the Participant's Account which is not vested
                  shall be used to reduce the Company's contributions in
                  accordance with Section 3.03.

                                                                             30
<PAGE>

6.05     Reemployment and Repayment of Benefits

         (a)      If a Participant is reemployed by the Employer prior to
                  incurring five consecutive Breaks-in-Service, the dollar
                  amount which was subject to forfeiture in accordance with
                  Subsection 6.04(b) will be restored to the Participant's
                  Account if the Participant repays the amount distributed, if
                  any, from Elective Deferral Contribution, Matching
                  Contribution, Regular Contribution, Qualified Matching
                  Contribution and Qualified Nonelective Contribution Accounts.
                  Such amounts must be repaid to the Trust Fund in a lump sum
                  within five years from the date such Participant resumes his
                  employment with the Employer. If a Participant who is deemed
                  to receive a distribution pursuant to Subsection 6.04(b) is
                  reemployed by the Employer prior to incurring five
                  consecutive Breaks-in-Service, the dollar amount which was
                  subject to forfeiture in accordance with such Subsection will
                  be restored to the Participant's Account. The funds required
                  for the restoration of such Account will be paid by the
                  Company.

                  Such repaid amounts shall be credited to the Participant's
                  Accounts as determined by the Committee, taking into account
                  the applicable vesting schedules, amounts subject to special
                  tax treatment and withdrawal rules. Additional Accounts will
                  be established, if required, to accommodate these objectives.
                  Amounts repaid and restored in accordance with this
                  Subsection will not be treated as annual additions for
                  purposes of Section 4.03.

         (b)      Notwithstanding the above, no restoration shall be made to a
                  Participant's Account and no repayment will be permitted with
                  respect to funds accumulated prior to reemployment in the
                  case of

                  (i)      any Participant who was fully vested or

                  (ii)     any Participant who is reemployed after incurring
                           five consecutive Breaks-in-Service.

                                                                             31
<PAGE>

                                   ARTICLE 7

                            DISTRIBUTION OF BENEFITS

7.01     Claim Procedure For Benefits

         The Committee shall develop and institute a claims procedure under
         which Participant and Beneficiaries shall be notified of steps to be
         taken in connection with obtaining benefits under the Plan. Said
         claims procedure shall be adequately described in writing, shall
         provide for a full and fair review of denied benefits and shall
         contain such other provisions as determined in the discretion of the
         Committee.

7.02     Commencement of Benefits

         The following provisions shall be applicable for determining when
         distribution of benefits shall be made. Subject to Appendix B, these
         provisions are intended to conform to the requirements of Section
         401(a)(9) of the Code, including the minimum distribution incidental
         benefit proposed Treasury Regulation 1.401(a)(9)-2, and shall be
         construed accordingly.

         (a)      Unless otherwise provided in Subsection (c) and Appendix A,
                  in the event of termination of employment, benefits which
                  total $5,000 or less will commence as soon as
                  administratively feasible following such termination.

         (b)      Unless otherwise provided in this Section, in the event of
                  termination of employment, benefits which total more than
                  $5,000 will commence as soon as administratively feasible
                  following such termination, provided that, if the Participant
                  has not attained his Normal Retirement Date, the Participant
                  consents to such distribution within his Election Period.

                  Notwithstanding the above, no consent to a distribution prior
                  to the date the Participant attained his Normal Retirement
                  Date shall be valid until after written notification of the
                  right to defer is received by the Participant. Except as
                  provided in Section 7.10, the Committee shall provide such
                  written notification of the right to defer any benefit
                  payable no less than 30 days nor more than 90 days before the
                  Annuity Starting Date.

                  If a Participant does not consent to the distribution at the
                  time specified above and fails to elect deferral in
                  accordance with Subsection (d), benefits will commence as of
                  the 60th day following the last day of the Plan Year during
                  which the Participant's Normal Retirement Date occurs.

         (c)      The amount of any benefit payable will be determined as of
                  the Valuation Date such transaction is processed.

                                                                             32
<PAGE>

                  If the amount of any payment under this Section would
                  adversely affect the Trust Fund by forcing the premature
                  liquidation of assets, such payment may be delayed until the
                  timely and orderly liquidation of investments can be
                  accomplished, but in no event later than the 60th day
                  following the last day of the Plan Year during which occurs
                  the latest of

                  (i)      the date a Participant attains the earlier of his
                           Normal Retirement Date or age 65;

                  (ii)     the tenth anniversary of the year during which the
                           Participant commenced participation in the Plan; or

                  (iii)    the date the Participant terminates his employment.

                  If the amount of any payment under this Section would
                  adversely affect the Trust Fund by permitting former
                  Participants to enter into direct competition with the
                  Company, such payment will be delayed until the 60th day
                  after the end of the Plan Year during which the Participant's
                  Normal Retirement Date occurs.

                  If the amount of any payment under this Section cannot be
                  ascertained by the applicable commencement date, payment
                  shall be made no later than 60 days after the earliest date
                  on which the amount of such payment can be ascertained.

         (d)      A Participant who terminates employment may elect that
                  benefit payments commence at a date later than specified in
                  Subsection (b) by submitting a signed, written statement
                  describing the benefit and the date on which the payment of
                  such benefit shall commence, provided such date is not later
                  than the April 1 following the calendar year during which the
                  Participant attains age 70-1/2 or such later date as may be
                  promulgated by the Internal Revenue Service.

         (e)      Effective for Plan Years beginning after December 31, 1996,
                  distribution of benefits to a 5% owner, within the meaning of
                  Section 416(i)(1)(B)(i) of the Code, must commence not later
                  than the April 1 following the calendar year in which the
                  Participant attains age 70-1/2, or such later date as
                  promulgated by the Internal Revenue Service, whether or not
                  the Participant terminates employment in that year and
                  whether or not the Participant applies for benefit payment.
                  Once distributions have begun to a 5% owner under the Plan,
                  they must continue to be distributed even if the Participant
                  ceases to be a 5% owner in a subsequent year.

                  The foregoing shall not apply to a Participant who had made a
                  valid election under Section 242(b) of the Tax Equity and
                  Fiscal Responsibility Act of 1982 (TEFRA) to commence his
                  benefits at a later date.

         (f) If the designated Beneficiary is,

                                                                             33
<PAGE>

                  (i)      the Participant's spouse, such spouse may elect that
                           benefit payments commence at a date later than
                           specified in Subsection (b) by submitting a signed
                           written statement describing the benefit and the
                           date on which the payment of such benefit shall
                           commence, provided such date is not later than the
                           latest of (A) December 31 of the calendar year in
                           which the Participant dies, (B) December 31 of the
                           calendar year during which the Participant would
                           have attained age 70-1/2, or (C) such later date as
                           may be promulgated by the Internal Revenue Service.

                           If such spouse dies prior to the commencement of
                           benefits, and if the distribution of any death
                           benefit payable to the spouse's Beneficiary is made
                           in a form that may extend beyond the December 31 of
                           the calendar year during which the fifth anniversary
                           of such spouse's death occurs, such distribution
                           must commence no later than the December 31 of the
                           calendar year immediately following the date of such
                           spouse's death or such later date as may be
                           promulgated by the Internal Revenue Service.

                  (ii)     other than the Participant's spouse, and the death
                           benefit payable is made in a form that may extend
                           beyond the December 31 of the calendar year during
                           which the fifth anniversary of such Participant's
                           death occurs, such distribution must commence no
                           later than the December 31 of the calendar year
                           immediately following the date of such Participant's
                           death or such later date as may be promulgated by
                           the Internal Revenue Service.

         (g)      If a Participant is in receipt of benefits from the Company's
                  insured long-term disability program, if applicable, payment
                  of the Participant's Elective Deferral Contribution, Matching
                  Contribution, Transfer, Qualified Matching Contribution and
                  Qualified Nonelective Contribution Accounts shall be deferred
                  to the first day of the month in which such Participant is no
                  longer eligible to receive such benefits or, if earlier, the
                  60th day following the last day of the Plan Year during which
                  the Participant's Normal Retirement Date occurs, provided the
                  benefits payable under the long-term disability program would
                  otherwise be reduced by the benefits payable under the Plan.

7.03     Method and Form of Payment of Benefits

         The following provisions shall be applicable for determining the
         method and form of payment of all benefits. Subject to Appendix B,
         these provisions are intended to conform to the requirements of
         Section 401(a)(9) of the Code, including the minimum distribution
         incidental benefit proposed Treasury Regulation 1.401(a)(9)-2, and
         shall be construed accordingly.

         (a)      Subject to Section 7.02 and Appendix A, any benefit payable
                  to a Participant who has terminated employment or Beneficiary
                  which in total is $5,000 or less will be distributed in a
                  lump sum.

                                                                             34
<PAGE>

         (b)      Subject to Section 7.02, any benefit payable to a Participant
                  who has terminated employment which is more than $5,000 will
                  be distributed at the Participant's election as follows:

                  (i)      All or any portion of such amount may be distributed
                           in a lump sum, subject to the provisions below.

                  (ii)     The balance, if any, may be used to purchase an
                           immediate or deferred annuity in accordance with the
                           provisions of Subsections (e), (f) and (g).

                  Unless otherwise provided in Subsection (g), in the absence
                  of an election by the Participant, benefits will be
                  distributed in a lump sum.

         (c)      Subject to Section 7.02, if a Participant's benefits are
                  required to commence in accordance with Subsection 7.02 (e),
                  such Participant shall make an irrevocable election as to the
                  optional form of payment in accordance with the provisions of
                  this Section. Such benefit shall reflect the Participant's
                  elections regarding Beneficiary and recalculation of life
                  expectancies in accordance with regulations under Code
                  Section 401(a)(9).

                  If benefits are required to commence in accordance with
                  Subsection 7.02(e), upon subsequent termination of
                  employment, the optional form previously elected will remain
                  in effect. In lieu of the options available under Subsection
                  (f), the Participant may elect to have the value of his
                  Account each year payable in a lump sum or to have the
                  minimum amount required to be distributed each year under
                  Code Section 401(a)(9) payable directly from the Trust Fund
                  with the remaining balance payable in a lump sum upon
                  termination of employment. In the absence of an election by
                  the Participant, the form of payment shall irrevocably be the
                  minimum amount required to be distributed each year under
                  Code Section 401(a)(9) payable directly from the Trust Fund
                  with the remaining balance payable in a lump sum upon such
                  Participant's termination of employment and life expectancies
                  shall not be recalculated.

         (d)      Subject to Section 7.02 and before the Participant's Annuity
                  Starting Date, any benefit payable to a Participant's
                  Beneficiary other than the Participant's Protected Spouse
                  which is more than $5,000 may be distributed in a lump sum or
                  used to purchase an immediate annuity in accordance with the
                  provisions of Subsections (e) and (f), as elected by the
                  Participant while in the employ of the Company. In the
                  absence of such an election by the Participant, or if the
                  Participant's Protected Spouse is the Beneficiary, such
                  Beneficiary may make the election.

                  In the absence of an election by the Beneficiary, benefits
                  will be payable in a lump sum.

                                                                             35
<PAGE>

         (e)      Any benefit payable as an annuity will be distributed (i) by
                  the purchase of a nontransferable single premium annuity
                  contract, including an annuity purchased under a group
                  annuity contract, on behalf of a Participant or Beneficiary
                  from an insurance company, provided at least $5,000 is
                  available for the purchase of the annuity, or (ii) directly
                  from the Trust Fund.

                  Any annuity contract purchased and distributed to a
                  Participant or Beneficiary shall comply with the requirement
                  of this Plan.

                  If the payment of benefits to a Participant is deferred in
                  accordance with Subsection 7.02(d) or (g), the Participant
                  may elect to have a deferred annuity purchased on his behalf
                  or his Account will be maintained in the Plan and the
                  provisions of Article 5 shall apply.

         (f)      The annuity options include payments made over a period
                  certain in monthly, quarterly, semiannual or annual cash
                  installments but, may not include any lifetime annuity form.

                  The election of the annuity option under the above provisions
                  shall be at the discretion of the Participant or his
                  Beneficiary provided that no method shall be permitted which
                  would (i) result in the benefits being payable over a period
                  extending beyond the life expectancy of such Participant or
                  the life expectancy of such Participant and his Beneficiary;
                  or (ii) distribute any remaining balance, in the event of a
                  Participant's death after the commencement of his benefits,
                  less rapidly than the method of distribution in effect prior
                  to his death.

                  In no event may the Participant or Beneficiary change any
                  annuity option subsequent to the Annuity Starting Date.

         (g)      In the absence of an election of an annuity option by the
                  Participant, a 15 Year Certain Annuity will be purchased.

         (h)      Any lump sum will be payable in cash or, to the extent any
                  portion of the Participant's Account contains shares of
                  Company securities, the Participant may elect, in lieu of
                  cash, to receive such portion of his Account in whole shares
                  of Company securities with any fractional shares distributed
                  in cash.

7.04     Disposition of Unclaimed Benefits

         In the event that any check or notice with respect to the payment of
         benefits under the Plan remains outstanding at the expiration of six
         months from the date of mailing of such check to the last known
         address of the payee, the Committee shall notify the Trustee to stop
         payment of all such outstanding checks and to suspend the issuance of
         any further checks, if any, to such payee. If, during the three-year
         period (or such other period as specified in the Trust Agreement) from
         the date of mailing of the first such check or of notice that a
         benefit is due under the Plan, the Committee cannot establish contact
         with the payee by taking such action as it

                                                                             36

<PAGE>

         deems appropriate and the payee does not make contact with the
         Committee, the remaining benefits shall be forfeited and used to
         reduce the Company's contributions in accordance with Section 3.03.
         In the event the payee is located subsequent to the date the benefits
         were forfeited, the dollar amount of such benefits shall be restored
         from Company contributions.

7.05     Non-Assignability

         (a)      No benefit under the Plan shall be subject in any manner to
                  anticipation, alienation, sale, transfer, assignment, pledge,
                  encumbrance or charge, and any such action shall be void for
                  all purposes of the Plan. No benefit shall in any manner be
                  subject to the debts, contracts, liabilities, engagements or
                  torts of any person, nor shall it be subject to attachments
                  or other legal process for or against any person.

         (b)      The provisions of Subsection (a) do not apply to any

                  (i)      amount that must be withheld because of the tax
                           withholding provisions of the Code or a state's
                           income tax act or amounts payable pursuant to a
                           Qualified Domestic Relations Order or in such other
                           instances and to such extent as may be required by
                           law or except as provided in Article 13.

                  (ii)     offset of a Participant's benefits against an amount
                           that the Participant is ordered or required to pay
                           under a judgment or conviction for a crime involving
                           the Plan, under a civil judgment (including a
                           consent order or decree) entered by a court in an
                           action brought in connection with a violation (or
                           alleged violation) of Part 4 of Subtitle B of Title
                           I of ERISA, or pursuant to a settlement agreement
                           between the Secretary of Labor and the Participant
                           in connection with a violation (or alleged
                           violation) of Part 4 of such Subtitle by a fiduciary
                           or any other person, on or after August 5, 1997.

                           Notwithstanding the above, the judgment, order,
                           decree or settlement agreement must expressly
                           provide for the offset of all or part of the amount
                           ordered or required to be paid to the Plan against
                           the Participant' s Plan benefits.

7.06     Substitute Payee

         If a Participant or Beneficiary entitled to receive any benefits
         hereunder is in his minority or is, in the judgment of the Committee,
         legally, physically, or mentally incapable of personally receiving and
         receipting any distribution, the Committee may instruct the Trustee to
         make distributions to his legally appointed guardian.

                                                                             37
<PAGE>

7.07     Satisfaction of Liability

         After all benefits have been distributed in full to a Participant or
         to his Beneficiary, all liability to such Participant or to his
         Beneficiary shall cease.

7.08     Direct Rollover to Eligible Retirement Plans

         Subject to Appendix A:

         (a)      Notwithstanding any provisions of the Plan to the contrary
                  that would otherwise limit a Distributee's election under
                  this Section, a Distributee may elect, at the time and in the
                  manner prescribed by the Committee, to have any portion of an
                  Eligible Rollover Distribution paid directly to an Eligible
                  Retirement Plan specified by the Distributee in a Direct
                  Rollover.

         (b)      Definitions

                  (i)      Eligible Rollover Distribution

                           An Eligible Rollover Distribution is any
                           distribution of all or any portion of the balance to
                           the credit of the Distributee, except that an
                           Eligible Rollover Distribution does not include: (A)
                           any distribution that is one of a series of
                           substantially equal periodic payments (not less
                           frequently than annually) made for the life (or life
                           expectancy) of the Distributee or the joint lives
                           (or joint life expectancies) of the Distributee and
                           the Distributee's designated Beneficiary, or for a
                           specified period of ten years of more; (B) any
                           distribution to the extent such distribution is
                           required under Section 401(a)(9) of the Code; (C)
                           the portion of any distribution that is not
                           includable in gross income (determined without
                           regard to the exclusion for net unrealized
                           appreciation with respect to Employer securities);
                           and (D) effective for distributions after December
                           31, 1999, any hardship distribution described in
                           Section 401(k)(2)(B)(i)(IV).

                  (ii)     Eligible Retirement Plan

                           An Eligible Retirement Plan is an individual
                           retirement account described in Section 408(a) of
                           the Code, an individual retirement annuity described
                           in Section 408(b) of the Code, an annuity plan
                           described in Section 403(a) of the Code, or a
                           qualified trust described in Section 401(a) of the
                           Code, that accepts the Distributee's Eligible
                           Rollover Distribution. However, in the case of an
                           Eligible Rollover Distribution to the surviving
                           spouse, an Eligible Retirement Plan is an individual
                           retirement account or individual retirement annuity.

                                                                             38
<PAGE>

                  (iii)    Distributee

                           A Distributee includes an Employee or former
                           Employee. In addition, the Employee's or former
                           Employee's surviving spouse and the Employee's or
                           former Employee's spouse or former spouse who is the
                           alternate payee under a Qualified Domestic Relations
                           Order, are Distributees with regard to the interest
                           of the spouse or former spouse.

                  (iv)     Direct Rollover

                           A Direct Rollover is a payment by the Plan to the
                           Eligible Retirement Plan specified by the
                           Distributee.

7.09     Waiver of 30 Day Notice Requirement

         Notwithstanding any provisions of the Plan to the contrary, if a
         distribution is one to which Sections 401(a)(11) and 417 of the Code
         does not apply, such distribution may commence less than 30 days after
         the notice required under Section 1.411(a)-11(c) of the Treasury
         Regulations is given, provided that:

         (a)      the Committee clearly informs the Participant that the
                  Participant has a right to a period of at least 30 days after
                  receiving the notice to consider the decision of whether or
                  not to elect a distribution (and, if applicable, a particular
                  distribution option), and

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

7.10     401(k) Distribution Limitations

         A Participant's Elective Deferral Qualified Matching and Qualified
         Nonelective Contribution Accounts may be distributable as permitted in
         Article 7 and Article 12. In addition, subject to Appendix A, such
         accounts may be distributed under the following circumstances:

         (i)      Termination of the Plan in accordance with Article 9 without
                  the establishment of another defined contribution plan, other
                  than an employee stock ownership plan (as defined in Section
                  4975(e)(7) of the Code), a simplified employee pension plan
                  (as defined in Section 408(k) of the Code), or a SIMPLE IRA
                  Plan (as defined in Section 408(p) of the Code) by the
                  Employer within the period ending twelve months after
                  distribution of all assets from the Plan maintained by the
                  Employer.

         (ii)     The disposition by the Employer to an unrelated corporation
                  of substantially all of the assets (within the meaning of
                  Section 409(d)(2) of the Code) used in a trade or business of
                  the Employer if the Employer continues to maintain the Plan
                  after the disposition, but only with respect to Employees who
                  continue employment with the corporation acquiring such
                  assets and provided further

                                                                             39
<PAGE>

                  that no portion of the Plan is merged (within the meaning
                  of Section 414(l) of the Code) with the Plan of the
                  corporation acquiring the assets.

         (iii)    The disposition by the Employer to an unrelated corporation
                  of such Employer's interest in a subsidiary (within the
                  meaning of Section 409(d)(3) of the Code) if the Employer
                  continues to maintain the Plan after the disposition, but
                  only with respect to Employees who continue employment with
                  the subsidiary provided that no portion of the Plan is merged
                  (within the meaning of Section 414(l) of the Code) with the
                  Plan of the corporation acquiring the subsidiary.

         All distributions under this subsection must be made in a lump sum.

                                                                             40
<PAGE>

                                   ARTICLE 8

                           ADMINISTRATION OF THE PLAN

8.01     Assignment of Administrative Authority

         The Board of Directors shall appoint a Committee to administer the
         Plan which shall be the "named fiduciary". The Committee may consist
         of directors, officers, Employees, or any other individuals, who, upon
         acceptance of such appointment, shall serve at the pleasure of the
         Board of Directors. Any member may resign by delivering his written
         resignation to the Board of Directors and to the Committee. Vacancies
         in the Committee arising from resignation, death or removal shall be
         filled by the Board of Directors. The Board of Directors shall also
         appoint the Trustee and may appoint an investment manager.

8.02     Organization and Operation of the Committee

         (a)      The Committee shall act, in carrying out its duties and
                  responsibilities, in the interest of the Participants and
                  Beneficiaries with the care, skill, prudence, and diligence
                  under the circumstances then prevailing that a prudent man,
                  acting in a like capacity and familiar with such matters,
                  would use in the conduct of an enterprise of like character
                  and aims.

         (b)      The Committee shall act by a majority of its members unless
                  unanimous consent is required by the Plan or by unanimous
                  approval of its members if there are two or less members in
                  office at the time. In the event of a Committee deadlock, the
                  Committee shall determine the method for resolving such
                  deadlock. If there are two or more Committee members, no
                  member shall act upon any question pertaining solely to
                  himself, and the other member or members shall make any
                  determination required by the Plan in respect thereof.

         (c)      The Committee may authorize any one or more of its members to
                  execute documents on behalf of the Committee and shall notify
                  the Trustee in writing of such action and the name or names
                  of the member or members so designated.

         (d)      The Committee may, by unanimous consent, delegate specific
                  authority and responsibilities to one or more of its members.
                  The member or members so designated shall be solely liable,
                  jointly and severally, for their acts or omissions with
                  respect to such delegated authority and responsibilities.
                  Members not so designated, except as provided under
                  Subsection 8.06(b), shall be relieved from liability for any
                  act or omission resulting from such delegation.

         (e)      The Committee shall endeavor not to engage in any prohibited
                  transactions, as specified in the Employee Retirement Income
                  Security Act of 1974, or any successor act. However, any
                  member of the Committee who is a Participant

                                                                             41
<PAGE>

                  or Beneficiary shall not be precluded from receiving
                  benefits payable under the Plan.

8.03     Authority and Responsibility

         The Committee and its delegates shall have full discretionary
         authority and responsibility for administration of the Plan. Such
         authority and responsibility shall include, but shall not be limited
         to, the following areas.

         (a)      Appointment of qualified accountants, consultants,
                  administrators, counsel or other persons it deems necessary
                  or advisable, who shall serve the Committee as advisors only
                  and shall not exercise any discretionary authority,
                  responsibility or control with respect to the management or
                  administration of the Plan.

                  Any action of the Committee on the basis of advice, opinion,
                  reports, etc. furnished by such qualified accountants,
                  consultants, administrators and counsel shall be the sole
                  responsibility of the Committee.

                  Members of the Committee shall not be precluded from serving
                  the Committee in any other capacity, provided any
                  compensation paid for such services is reasonable.

         (b)      Determination of eligibility to participate and all benefits,
                  and resolution of all questions arising from the
                  administration, interpretation and application of the Plan,
                  including the determination of the validity of any Qualified
                  Domestic Relations Order in accordance with Section 8.09.

         (c)      Notification to the Trustee of all benefits payable under the
                  Plan and the manner in which such benefits are to be paid.

         (d)      Adoption of forms and regulations for the administration of
                  the Plan.

         (e)      Remedy of any inequity resulting from incorrect information
                  received or communicated, or of administrative error.

         (f)      Assurance that its members, the Trustee and other persons who
                  handle funds or other property of the Trust Fund are bonded
                  as required by law.

         (g)      Settlement or compromise of any claims or debts arising from
                  the operation of the Plan and the commencement of any legal
                  actions or administrative proceeding.

         (h)      Direction to the Trustee as to specific investments which,
                  under the terms of the Trust Agreement, may be made only upon
                  written direction of the Committee or which are made in
                  accordance with specific provisions of the Plan, such as
                  annuity or group investment contracts, loans to Participants,
                  or earmarked investments selected by Participants.

                                                                             42
<PAGE>

         (i)      Action as agent for the service of legal process.

         (j)      Communication regarding the liquidity needs of the Plan so
                  that investment discretion can be exercised to effect
                  specific objectives.

8.04     Records and Reports

         (a)      The Committee shall keep a record of its proceedings and acts
                  and shall keep books of account, records and other data
                  necessary for the proper administration of the Plan.

         (b)      The Committee shall make its records available for
                  examination by the Employer, or any Participant or
                  Beneficiary during business hours at the principal place of
                  business of the Company. However, a Participant or
                  Beneficiary may examine only records pertaining exclusively
                  to himself and such other records specified by law.

         (c)      The Committee shall make available to any Participant or
                  Beneficiary any material required by law without cost. The
                  Committee may, upon written request by any Participant or
                  Beneficiary, provide copies of such material as it deems
                  appropriate and shall furnish copies of such material
                  required by law. The Participant or Beneficiary may be
                  required to pay the reasonable cost as determined by the
                  Committee of preparing and furnishing such material or the
                  cost as prescribed by law.

8.05     Required Information

         The Company and Participants or Beneficiaries entitled to benefits
         shall furnish forms, including but not limited to annuity
         applications, and any information or evidence, as requested by the
         Committee for the proper administration of the Plan. Failure on the
         part of any Participant or Beneficiary to comply with such request
         within a reasonable period of time shall be sufficient grounds for
         delay in the payment of benefits until the information or evidence
         requested is received.

8.06     Fiduciary Liability

         (a)      A member of the Committee who breaches the responsibilities,
                  obligations, or duties imposed by law shall be liable to the
                  Plan for any losses resulting from such breach.

         (b)      A member of the Committee shall be liable for a breach of
                  fiduciary responsibility by another Committee member or
                  Trustee, with respect to the Plan or Trust Fund, under the
                  following circumstances.

                  (i)      The member knowingly participates in or undertakes
                           to conceal an act or omission of another member of
                           the Committee or Trustee, with knowledge that the
                           act or omission is such a breach.

                                                                             43
<PAGE>

                  (ii)     If the member's failure to comply with Subsection
                           8.02(a) has enabled another member or Trustee to
                           commit such a breach.

                  (iii)    The member has knowledge of such a breach by another
                           member or Trustee and does not make reasonable
                           efforts under the circumstances to remedy the
                           breach.

8.07     Payment of Expenses

         Those members of the Committee who are full-time paid employees of the
         Company shall serve without compensation. The expenses of the
         Committee, including reasonable compensation as may be agreed upon in
         writing between the Company and the Committee for members of the
         Committee who are not full-time employees of the Company, shall be
         deemed administrative expenses payable in accordance with Article 3.

8.08     Indemnification

         The Company shall indemnify members of the Committee against personal
         financial loss resulting from liability incurred in the administration
         of the Plan, unless such liability and loss were caused by such
         individual's gross negligence or willful misconduct.

8.09     Qualified Domestic Relations Orders

         (a)      A Qualified Domestic Relations Order (hereinafter referred to
                  as "QDRO") is a Domestic Relations Order which creates or
                  recognizes the existence of an Alternate Payee's right to, or
                  assigns to an Alternate Payee the right to, receive all or a
                  portion of the benefits payable with respect to a Participant
                  under the Plan, and which the Committee has determined meets
                  the requirements of Subsections (b) and (c).

         (b)      A Domestic Relations Order meets the requirements of a QDRO
                  only if the order clearly specifies

                  (i)      the name and the last known mailing address (if any)
                           of the Participant and the name and mailing address
                           of each Alternate Payee covered by the order;

                  (ii)     the amount or percentage of the Participant's
                           benefits to be paid by the Plan to each such
                           Alternate Payee, or the manner in which such amount
                           or percentage is to be determined;

                  (iii)    the number of payments or period to which such order
                           applies; and

                  (iv)     that the order applies to this Plan.

                                                                             44
<PAGE>

         (c)      A Domestic Relations Order meets the requirements of
                  a QDRO only if the order

                  (i)      does not require the Plan to provide any type or
                           form of benefits, or any option, not otherwise
                           provided under the Plan;

                  (ii)     does not require the Plan to provide increased
                           benefits (determined on the basis of actuarial
                           value); and

                  (iii)    does not require the payment of benefits to an
                           Alternate Payee which are required to be paid to
                           another Alternate Payee under another Domestic
                           Relations Order previously determined to be a QDRO.

         (d)      In the case of any payment before a Participant has separated
                  from service, a QDRO shall not be treated as failing to meet
                  the requirements of Subsection (c)(i) above solely because
                  the order requires the payment of benefits to an Alternate
                  Payee

                  (i)      on or after the date on which the Participant
                           attains (or would have attained) the Earliest
                           Retirement Age;

                  (ii)     as if the Participant had retired on the date such
                           payment is to begin under such order; and

                  (iii)    in any form in which such benefits may be paid under
                           the Plan to the Participant (other than in the form
                           of a joint and survivor annuity with respect to the
                           Alternate Payee and his or her subsequent spouse).

         (e)      For purposes of Subsection (d), Earliest Retirement Age means
                  the earlier of

                  (i)      the date on which the Participant is entitled to a
                           distribution under the Plan; or

                  (ii)     the later of (A) the date the Participant attains
                           age 50 or (B) the earliest date on which the
                           Participant could begin receiving benefits under the
                           Plan if such Participant separated from service.

                           Notwithstanding any provisions of the Plan to the
                           contrary, for purposes of Paragraph (i) above, a
                           distribution to an Alternate Payee may be made prior
                           to the date on which the Participant is entitled to
                           a distribution under Section 7.02 or Article 12 if
                           requested by the Alternate Payee to the extent such
                           distribution is permitted under the QDRO. Nothing in
                           this provision shall permit the Participant to
                           receive a distribution at a date otherwise not
                           permitted under Section 7.02 or Article 12 nor shall
                           it permit the Alternate Payee to receive a form of
                           payment not permitted in Section 7.03.

                                                                             45
<PAGE>

                                   ARTICLE 9

                           AMENDMENT AND TERMINATION

9.01     Amendment

         (a)      The Plan may be amended or otherwise modified by the Board of
                  Directors, or the Committee to the extent authorized in
                  accordance with Subsection (c). Copies of any such amendment
                  or modification shall be sent to the governing body of each
                  Company. It shall be deemed each Company consented to such
                  amendment or modification unless its governing body delivers
                  written notice to the contrary to the Board of Directors, the
                  Committee and the Trustee within 30 days of its receipt of
                  such amendment or modification.

         (b)      No amendment or modification shall

                  (i)      permit any part of the Trust Fund, other than such
                           part as is required to pay taxes, administrative
                           expenses and expenses incurred in effectuating such
                           changes, to be used for or diverted to purposes
                           other than the exclusive benefit of the Participants
                           or Beneficiaries and/or persons entitled to benefits
                           under the Plan or permit any portion of the Trust
                           Fund to revert to or become the property of the
                           Company;

                  (ii)     have the effect of reducing the Account of any
                           Participant as of the date of such amendment or
                           deprive any Participant or Beneficiary of a benefit
                           accrued and payable; or

                  (iii)    eliminate any option which constitutes a valuable
                           right available to a Participant with respect to
                           benefits previously accrued to the extent the
                           Participant satisfied, either before or after the
                           amendment, the conditions for the form of payment
                           except as otherwise permitted by applicable law and
                           regulations.

         (c)      The Committee may amend or modify the Plan in order to bring
                  the Plan into compliance with applicable law or regulations,
                  provided said amendment or modification does not have a
                  material effect on the estimated cost of maintaining the Plan
                  and does not create a new class of benefits or entitlements.

9.02     Termination

         While the Plan and Trust Fund are intended to be permanent, they may
         be terminated at the discretion of the Board of Directors. Written
         notification of such action shall be given to each Company, the
         Trustee and the Committee. Thereafter, no further contributions shall
         be made to the Trust Fund.

                                                                             46
<PAGE>

9.03     Vesting Upon Termination

         Upon the complete discontinuance of Company contributions or the
         termination or partial termination of the Plan and Trust Fund, the
         Account of each affected Participant shall become fully vested and
         shall not be reduced except

         (a)      for adjustments resulting from a valuation in accordance with
                  Article 5, which valuation shall also reflect the expenses
                  incurred for administration of the Plan and/or Trust Fund
                  after such discontinuance or termination date, and all
                  expenses incurred in effectuating the complete discontinuance
                  of Company contributions or termination or partial
                  termination of the Plan and Trust Fund, such as the fees and
                  retainers of the Plan's Trustee, accountant, custodian,
                  administrator, consultant, counsel and other specialists if
                  such expenses are not paid by the Company;

         (b)      for distributions of benefits by the Trustee to the
                  Participant in accordance with the Plan and at the written
                  direction of the Committee; and

         (c)      as provided in Section 14.01.

9.04     Distribution of Benefits After Termination

         As soon as administratively feasible following the termination of the
         Plan and Trust Fund, the Trustee, as authorized and directed by the
         Committee, shall, provided there is no successor defined contribution
         plan within the meaning of Section 401(k)(10)(A)(i) of the Code,
         distribute each Account, after adjustment in accordance with
         Subsection 9.03(a), in a manner consistent with the provisions of
         Article 7.

                                                                             47
<PAGE>

                                   ARTICLE 10

                            PARTICIPATING COMPANIES

10.01    Adoption by Other Entities

         Any corporation or other business entity may, by resolution of its own
         governing body, and with the approval of the Board of Directors, adopt
         the Plan and thereby become a Company. Notwithstanding the adoption of
         the Plan by other entities, the Plan will be administered as a single
         plan and all Plan assets will be available to pay benefits to all
         Participants under the Plan.

10.02    Alternative Provisions

         No Company may adopt alternative provisions as to itself or its
         Employees.

         Upon request of the governing body of a Company, the Board of
         Directors may amend the Plan with respect to the Employees of such
         Company provided that any change will only apply if any inequity
         resulting from such changed Plan provisions is not found to be
         discriminatory on behalf of Highly Compensated Employees.

10.03    Right to Withdraw (Plan Spinoff)

         Each Company having adopted the Plan shall have the right as of the
         last day of any month to withdraw from the Plan and/or Trust Agreement
         by delivering to the Board of Directors, the Committee and the Trustee
         written notification from its own governing body of such action and
         setting forth the date as of which the withdrawal shall be effective.
         The date specified in such written notice shall be deemed a Valuation
         Date.

10.04    Procedure Upon Withdrawal

         (a)      If a Company withdraws from the Plan and Trust Agreement as
                  the result of its adoption of a different plan, the Trustee
                  shall segregate the portion of the Trust Fund attributable to
                  the Accounts of Participants employed solely by such Company.
                  As soon as administratively feasible, the Trustee shall
                  transfer the segregated assets to the insurance carrier or
                  fiduciary designated by the Company as the agency through
                  which the benefits of such successor plan are to be
                  disbursed.

         (b)      If a Company withdraws from the Plan and Trust Agreement as
                  the result of its adoption of a resolution to terminate its
                  participation in the Plan and to distribute assets to its
                  Employees who are Participants, the Trustee shall segregate
                  the portion of the Trust Fund attributable to the Accounts of
                  the Participants who are employed solely by such Company, and
                  the termination provisions of Section 9.03 and 9.04 shall
                  apply with respect to such segregated assets.

                                                                             48
<PAGE>

                                   ARTICLE 11

                              TOP-HEAVY PROVISIONS

                  This Article shall be subject to Appendix A.

11.01    Definition of Top-Heavy and Super Top-Heavy

         (a)      The Plan will be Top-Heavy for a Plan Year if, as of the
                  final Valuation Date of the preceding Plan Year (or the final
                  Valuation Date of the current Plan Year, if such year is the
                  first Plan Year), hereinafter referred to as the
                  Determination Date,

                  (i)      the aggregate value of the Accounts of all
                           Participants who are Key Employees (as defined in
                           Section 11.02) exceeds 60% of the aggregate value of
                           such Accounts of all Participants and the Plan
                           cannot be aggregated with any other plans which
                           would result in the formation of a non-Top-Heavy
                           aggregation group of plans; or

                  (ii)     the Plan is required to be part of an aggregation
                           group of plans and the aggregation group is
                           Top-Heavy. The group will be deemed Top-Heavy if the
                           aggregate value of all defined contribution plan
                           accounts and the value of all defined benefit plan
                           accrued benefits attributable to Key Employees
                           exceeds 60% of such values attributable to all
                           participants of the aggregated plans. Such benefit
                           values and accounts shall be aggregated using the
                           Determination Dates of the individual plans which
                           fall within the same calendar year.

                  For purposes of this Section, aggregation group means all
                  plans, including terminated plans, maintained by the Employer
                  if maintained within the last five years ending on the
                  Determination Date, in which a Key Employee is a participant
                  or which enables any plan in which a Key Employee is a
                  participant to meet the requirements of Section 401(a)(4) or
                  Section 410 of the Code, as well as all other plans
                  maintained by the Employer, provided that inclusion of such
                  other plans in the aggregation group would not prevent the
                  group of plans from continuing to meet the requirements of
                  such sections of the Code.

         (b)      The Plan will be Super Top-Heavy for a Plan Year if the
                  aggregate value of all defined contribution plan accounts and
                  the value of all defined benefit plan accrued benefits
                  attributable to all Participants who are Key Employees
                  exceeds 90% of such values attributable to all Participants
                  in lieu of 60% as stated in Subsection (a).

         (c)      For purposes of determining the aggregate value of the
                  benefit values and accounts under this Section,
                  distributions, other than rollovers or direct transfers to
                  another qualified plan maintained by the Employer or
                  rollovers or direct transfers not initiated by the
                  Participant, made during the five-year

                                                                             49
<PAGE>

                  period ending on the Determination Date of the plan from
                  which such distributions were made, shall be included to
                  the extent such distributions are not otherwise reflected
                  in the value of any accrued benefit under a defined benefit
                  plan as determined with respect to such plan's
                  Determination Date. Such aggregate value shall not include
                  any (i) assets rolled over or transferred at the initiation
                  of the Participant directly from a qualified plan
                  maintained by a business entity other than an Employer to
                  the Plan, (ii) amounts attributable to former Key
                  Employees, (iii) amounts attributable to Participants not
                  employed during such five-year period, or (iv) amounts
                  attributable to deductible employee contributions under
                  former Section 219(e)(2) of the Code.

                  A Participant's accounts under any defined contribution plan
                  as of any Determination Date, other than the Determination
                  Date which falls within the first Plan Year, shall not
                  include any Employer contributions due and not yet paid as of
                  the Determination Date, if the plan under which the account
                  is maintained is not subject to Section 412 of the Code.

                  Accrued benefit values under defined benefit plans aggregated
                  with this Plan shall be determined, subject to the rules set
                  forth in Section 416(g)(4)(F)(ii) of the Code, as of the
                  dates of the most recent valuations preceding or coincident
                  with such defined benefit plans' Determination Dates, in
                  accordance with the interest and mortality rate assumptions
                  specified in such defined benefit plans for this purpose or,
                  if not specified, shall be determined using an interest rate
                  of 5% and mortality rates in accordance with Group Annuity
                  Mortality Table for 1951 (Projection "C" to 1970, set back
                  five years for females). Such accrued benefit values shall be
                  determined under the method of accrual used for all plans of
                  the Employer or, if such method is not identical, as if such
                  benefit accrued under the fractional rule as described in
                  Section 411(b)(1)(C) of the Code.

11.02    Definition of Key Employee

         An Employee or a former Employee will be considered to be a Key
         Employee for a Plan Year if, at any time during the Plan Year or the
         preceding four Plan Years, he is an officer of the Employer whose
         Compensation is more than 50% of the maximum dollar limitation under
         Section 415(b)(1)(A) of the Code; one of the 10 employees owning the
         largest interests (more than 1/2%) in the Employer whose Compensation
         is more than the maximum dollar limitation under Section 415(c)(1)(A)
         of the Code; a 5% owner; or a 1% owner whose Compensation exceeds
         $150,000. This definition of Key Employee shall be governed by Section
         416 of the Code and Regulations thereunder. For purposes of this
         definition, but only to the extent required by law, a Key Employee's
         Beneficiary shall be treated as a Key Employee, and ownership
         percentages shall be determined without regard to aggregation of
         entities under common control within the meaning of Sections 414(b),
         (c) and (m) of the Code. In no event shall more than 50 employees (or,
         if less, the greater of three employees or 10 percent of the
         employees) be deemed officers for purposes of this definition.

                                                                             50
<PAGE>

11.03    Minimum Employer Contribution

         (a)      Unless otherwise provided in this Section, for any Plan Year
                  in which the Plan is determined to be Top-Heavy, the Company
                  contribution [and forfeitures, if any, ]allocated to any non
                  Key Employee Participant in the employ of the Company on the
                  last business day of that Plan Year, shall not be less than
                  an amount which, in combination with all other such amounts
                  allocated to him under all other defined contribution plans
                  maintained by the Employer, is equal to the lesser of

                  (i)      3% of the Participant's Compensation or

                  (ii)     the highest percentage of Compensation at which
                           Employer contributions and forfeitures are allocated
                           for the Plan Year under the Plan and under any other
                           defined contribution plan required to be aggregated
                           with the Plan on behalf of any Key Employee, times
                           the Participant's Compensation.

         (b)      Any contributions made solely to comply with the provisions
                  of this Section shall be credited at the end of the Plan Year
                  to the Participant's Minimum Employer Contributions Account,
                  which shall be established by the Committee for this purpose.

         (c)      If any Participant is also covered by a defined benefit plan
                  or plans maintained by the Employer, then for each year the
                  Plan is determined to be Top-Heavy, 5% will be substituted in
                  lieu of the 3% minimum allocation under Paragraph (a)(i) for
                  such Participant and Paragraph (a) (ii) shall not be
                  applicable, unless the Participant receives the Top-Heavy
                  defined benefit minimum under the defined benefit plan or
                  plans in accordance with Section 416(c)(1) of the Code,
                  notwithstanding any offset attributable to defined
                  contribution account balances, in which event no minimum
                  contribution will be required under the Plan.

         (d)      For purposes of this Section, only benefits derived from
                  Employer contributions under the Plan, or any other defined
                  contribution plan or plans are to be taken into account to
                  determine whether the minimum Employer contribution or
                  benefit has been satisfied, excluding matching contributions
                  and any contributions attributable to a salary reduction or
                  similar arrangement, but including contributions as defined
                  in Treasury Regulation 1.401(k)-1(g)(13). Such salary
                  reduction contributions will be taken into account to
                  determine the Employer contribution made on behalf of any Key
                  Employee under Subsection 11.03(a)(ii), but not to determine
                  whether the minimum Employer contribution or benefit has been
                  satisfied.

                                                                             51
<PAGE>

         (e)      For purposes of this Section only, Participant shall also
                  include any Eligible Employee who would otherwise be eligible
                  for the Plan but who declined to make contributions required
                  under the Plan in accordance with Subsection 3.01(a) at any
                  time.

         (f)      An employee of a business entity which has not adopted the
                  Plan shall not be considered a Participant for purposes of
                  this Section unless also employed by the Company.

         (g)      An Eligible Employee who becomes a Participant by virtue of
                  the acceptance of a rollover contribution in accordance with
                  Section 3.07 or a transfer of assets in accordance with
                  Section 3.08 but who is not otherwise eligible in accordance
                  with Section 2.01, shall not be entitled to share in any
                  Company contribution allocated in accordance with this
                  Article.

11.04    Limitation of Allocations

         For any Plan Year in which the Plan is determined to be Top-Heavy or
         Super Top-Heavy, the reference to "1.25" in Item (1) of Paragraph (B)
         of Subsection 4.03(c) will be changed to read "1.0".

                                                                             52
<PAGE>

                                   ARTICLE 12

                              WITHDRAWAL OF FUNDS

12.01    Withdrawals from Elective Deferral Contribution Account

         Subject to the general withdrawal rules below, a Participant may
         withdraw up to 100% of his Elective Deferral Contribution Account (a)
         after attaining age 59-1/2 or (b) before attaining age 59-1/2 provided
         such withdrawal meets the Financial Hardship Rules below.

12.02    Withdrawals from Matching Contribution Account

         Subject to the general withdrawal rules below, a Participant may
         withdraw up to 100% of the vested portion of his Matching Contribution
         Account (a) after attaining age 59-1/2 or (b) before attaining age
         59-1/2 provided such withdrawal meets the Financial Hardship Rules
         below.

12.03    Withdrawals from Rollover Account

         Subject to the general withdrawal rules below, a Participant may elect
         to withdraw up to 100% of his Rollover Account.

12.04    Withdrawals from Transfer Account

         Subject to the general withdrawal rules below, a Participant may elect
         to withdraw up to 100% of his Transfer Account.

12.05    Withdrawals from Qualified Matching Contribution and Qualified
         Nonelective Contribution Accounts

         Subject to the general withdrawal rules below, a Participant who has
         attained age 59-1/2 may withdraw up to 100% of his Qualified Matching
         Contribution and Qualified Nonelective Contribution Accounts.

12.06    Financial Hardship Rules

         (a)      For purposes of this Article, a Financial Hardship withdrawal
                  may be made only if it is on account of an immediate and
                  heavy financial need of the Participant and is necessary to
                  satisfy such financial need.

         (b)      The following needs shall be recognized as immediate and
                  heavy financial needs:

                  (i)      medical expenses, as described in Section 213(d) of
                           the Code, previously incurred by the Participant,
                           the Participant's spouse or the Participant's
                           dependents, or funds necessary for these persons to
                           obtain medical care described in Section 213(d) of
                           the Code,

                                                                             53
<PAGE>

                  (ii)     purchase of a principal residence for the
                           Participant,

                  (iii)    tuition payments, related educational fees and room
                           and board expenses for the next 12 months of
                           post-secondary education for the Participant or the
                           Participant's spouse, children or other dependents,

                  (iv)     the need to prevent eviction from or foreclosure on
                           the mortgage of the Participant's principal
                           residence, and

                  (v)      any other financial need as may be promulgated by
                           the Internal Revenue Service.

         (c)      The following requirements will be applicable:

                  (i)      The Participant must have obtained all other
                           distributions and loans available under all plans
                           maintained by the Employer.

                  (ii)     Subject to Appendix A, Elective Deferral
                           Contributions and any other Employee contributions
                           under all plans maintained by the Employer will be
                           suspended for 12 months following the receipt of the
                           Financial Hardship withdrawal. The Participant's
                           Elective Deferral Contributions under Section 3.01
                           will automatically be resumed following the required
                           period of suspension, unless the Participant elects
                           otherwise.

                  (iii)    The limitation of Section 4.01 which is imposed on a
                           Participant's Elective Deferral Contributions for
                           the calendar year immediately following the calendar
                           year of the Financial Hardship withdrawal will be
                           reduced by the amount of such contributions and/or
                           deferrals for the calendar year of such withdrawal.

         (e)      The amount of such Financial Hardship withdrawal may not
                  exceed the amount required to meet the specified need plus
                  any amounts necessary to pay any federal, state or local
                  income taxes or penalties reasonably anticipated to result
                  from the withdrawal. In addition, effective for Plan Years
                  beginning after December 31, 1988, the amount of such
                  withdrawal from a Participant's Elective Deferral
                  Contribution Account shall be limited to the sum of the
                  Participant's Elective Deferral Contributions made, plus the
                  income credited to such Account as of the last Valuation Date
                  in 1988.

         (f)      A Financial Hardship withdrawal from a Participant's Elective
                  Deferral Contribution Account will be available only after
                  the total amount available from all other Accounts has been
                  withdrawn.

12.07    General Withdrawal Rules

         Any withdrawal shall be subject to the following requirements:

                                                                             54
<PAGE>

         (a)      A request for a withdrawal must be submitted to the Committee
                  prior to the withdrawal date. Withdrawals will be taken from
                  the investment funds proportionately.

         (b)      A withdrawal may be requested at any time. Such withdrawals
                  will be processed as soon as administratively feasible
                  following notification by the Committee that the withdrawal
                  is approved.

         (c)      Withdrawals will only be distributed in cash.

         (d)      There may be an application fee for each withdrawal as set by
                  the Committee from time to time.

                                                                             55
<PAGE>

                                   ARTICLE 13

                                     LOANS

13.01    Activation of Loan Provisions

         The Committee, solely in its discretion and in accordance with the
         provisions of this Article, may permit Participants to borrow from the
         Trust Fund.

13.02    Amount of Loans and Terms of Repayment

         At such time as loans are permitted, the Committee shall promulgate
         any additional specific rules and regulations governing all aspects of
         this Article as it deems necessary. Subject to Appendix A, the
         following general rules shall serve as the basis for any specific
         rules and regulations:

         (a)      Upon application on forms provided by the Committee, the
                  Committee may grant a loan to a Participant, except
                  terminated Participants, other than a "party in interest" as
                  defined in ERISA Section 3(14), and shareholder employees or
                  owner employees as referred to in Section 4975(d) of the
                  Code.

         (b)      In no event shall a loan exceed the lesser of

                  (i)      $50,000, reduced by the highest outstanding loan
                           balance during the one-year period ending on the day
                           before the date on which any new loan is to be
                           granted minus the outstanding loan balance on the
                           date such new loan is granted, or

                  (ii)     50% of the amount to which the Participant is vested
                           under this Plan on the date the loan is granted.

                  Such maximum loan amount shall be adjusted for any defaulted
                  loans, plus interest thereon.

                                                                             56
<PAGE>

                                   ARTICLE 14

                               GENERAL PROVISIONS

14.01    Exclusiveness of Benefits

         The Plan has been created for the exclusive benefit of the
         Participants and their Beneficiaries. No part of the Trust Fund shall
         ever revert to the Company nor shall such Trust Fund ever be used
         other than for the exclusive benefit of the Participants and their
         Beneficiaries, except as provided in Sections 3.10 and 9.03 and
         Subsection 4.03(d) provided, however, that contributions made by the
         Company by mistake of fact or which are not deductible under Section
         404 of the Code, may be returned to the Company within one year of the
         mistaken payment of the contribution or the date of disallowance of
         the deduction, as the case may be. All contributions made by the
         Company shall be conditional upon their deductibility under Section
         404 of the Code. No person shall have any interest in or right to any
         part of the Trust Fund, or any equitable right under the Trust
         Agreement, except to the extent expressly provided in the Plan or
         Trust Agreement.

14.02    Limitation of Rights

         Neither the establishment of the Plan, nor any modification thereof,
         nor the creation of any fund, trust or account, nor the purchase of
         any policy, nor the payment of any benefits shall be construed as
         giving any Participant, Beneficiary, or any other person whomsoever,
         any legal or equitable right against the Company, the Committee, or
         the Trustee, unless such right shall be specifically provided for in
         the Plan or conferred by affirmative action of the Committee or the
         Company in accordance with the terms and provisions of the Plan; or as
         giving any Participant or any other employee of the Company the right
         to be retained in the service of the Company and all Participants and
         other employees shall remain subject to discharge to the same extent
         as if the Plan had never been adopted.

14.03    Limitation of Liability and Legal Actions

         In any action or proceeding involving the Trust Fund, or any part
         thereof, or the administration thereof, the Company, the Committee,
         and the Trustee shall be the only necessary parties. Any final
         judgment entered in any such action or proceeding, which is not
         appealed or appealable, shall be binding and conclusive on the parties
         thereto, and all persons having or claiming to have an interest in the
         Trust Fund or under the Plan.

                                                                             57
<PAGE>

14.04    Construction of Agreement

         The Plan shall be construed according to the laws of the State in
         which the Company named under Article l has its principal place of
         business, and all provisions hereof shall be administered according
         to, and its validity shall be determined under, the laws of such State
         except where pre-empted by federal law.

14.05    Title to Assets

         No Participant, Beneficiary or any other person shall have any legal
         or equitable right or interest in the funds set aside by the Company,
         or otherwise received or held under the Plan, or in any assets of the
         Trust Fund, except as expressly provided in the Plan, and no
         Participant, Beneficiary or any other person shall be deemed to
         possess a right to any assets except as herein provided.

14.06    Severability

         Should any provision of the Plan or any regulations adopted thereunder
         be deemed or held to be unlawful or invalid for any reason, such fact
         shall not adversely affect the other provisions or regulations unless
         such invalidity shall render impossible or impractical the functioning
         of the Plan and, in such case, the appropriate parties shall
         immediately adopt a new provision or regulation to take the place of
         the one held illegal or invalid.

14.07    Titles and Headings

         The titles and headings of the Sections in this instrument are for
         convenience of reference only and, in the event of any conflict, the
         text rather than such titles or headings shall control.

14.08    Counterparts as Original

         The Plan has been prepared in counterparts, each of which so prepared
         shall be construed an original.

14.09    Merger of Plans

         Upon the merger or consolidation of any other plan with this Plan or
         the transfer of assets or liabilities from this Plan to any other
         plan, all Participants of this Plan shall be entitled to a benefit
         immediately after the merger, consolidation or transfer (if the
         merged, consolidated or transferee plan had then been terminated) at
         least equal to the benefit they would have been entitled to
         immediately prior to such merger,

                                                                             58
<PAGE>

         consolidation or transfer (if the Plan had then terminated).

14.10    Qualified Military Service

         Effective as of December 12, 1994 and notwithstanding any provisions
         of this Plan to the contrary, contributions, benefits and service
         credit with respect to qualified military service will be provided in
         accordance with Code Section 414(u).

14.11    Distributions Under Code Section 401(a)(9)

         Notwithstanding any provisions of the Plan to the contrary, with
         respect to distributions under the Plan made for calendar years
         beginning on or after January 1, 2001, the Plan will apply the minimum
         distribution requirements of Section 401(a)(9) of the Code in
         accordance with the regulations under section 401(a)(9) that were
         proposed in January 2001, notwithstanding any provision of the Plan to
         the contrary. This amendment shall continue in effect until the end of
         the last calendar year beginning before the effective date of final
         regulations under section 401(a)(9) or such other date specified in
         guidance published by the Internal Revenue Service.

IN WITNESS WHEREOF, the following duly authorized representative of the Company
hereto has caused this Plan to be duly executed this day of , 2004.

                                              COMMONWEALTH TELEPHONE
                                                ENTERPRISES, INC.

ATTEST:                                       By:
                                                 -------------------------------
-------------------------------------

                                                                             59
<PAGE>

                              COMMONWEALTH BUILDER

                                  401(K) PLAN

                               (AS AMENDED 2004)

                                   APPENDIX A

This Appendix A shall supersede the provisions of the plan to the extent those
provisions are inconsistent with the provisions of this Appendix.

SECTION I - PLAN LOANS FOR OWNER-EMPLOYEES AND SHAREHOLDER EMPLOYEES

Effective for plan loans made after December 31, 2001, plan provisions
prohibiting loans to any owner-employee or shareholder-employee shall cease to
apply.

SECTION II - LIMITATIONS ON CONTRIBUTIONS

1.       Effective date

         This section shall be effective for limitation years beginning after
         December 31, 2001.

2.       Maximum annual addition

         Except to the extent permitted under Section X of this Appendix and
         section 414(v) of the Code, if applicable, the annual addition that
         may be contributed or allocated to a participant's account under the
         plan for any limitation year shall not exceed the lesser of:

         (a)      $40,000, as adjusted for increases in the cost-of-living
                  under section 415(d) of the Code, or

         (b)      100 percent of the participant's compensation, within the
                  meaning of section 415(c)(3) of the Code, for the limitation
                  year.

                                                                             60
<PAGE>

         The compensation limit referred to in (b) shall not apply to any
         contribution for medical benefits after separation from service
         (within the meaning of section 401(h) or section 419A(f)(2) of the
         Code) which is otherwise treated as an annual addition.

SECTION III - INCREASE IN COMPENSATION LIMIT

The annual compensation of each participant taken into account in determining
allocations for any plan year beginning after December 31, 2001, shall not
exceed $200,000, as adjusted for cost-of-living increases in accordance with
section 401(a)(17)(B) of the Code. Annual compensation means compensation
during the plan year or such other consecutive 12-month period over which
compensation is otherwise determined under the plan (the determination period).

The cost-of-living adjustment in effect for a calendar year applies to annual
compensation for the determination period that begins with or within such
calendar year.

SECTION IV - MODIFICATION OF TOP-HEAVY RULES

1.       Effective date

         This section shall apply for purposes of determining whether the plan
         is a top-heavy plan under section 416(g) of the Code for plan years
         beginning after December 31, 2001, and whether the plan satisfies the
         minimum benefits requirements of section 416(c) of the Code for such
         years. This section supercedes Article 12 of the plan.

2. Determination of top-heavy status

         2.1      Key employee

                  Key employee means any employee or former employee (including
                  any deceased employee) who at any time during the plan year
                  that includes the determination date was an officer of the
                  employer having annual compensation greater than $130,000 (as
                  adjusted under section 416(i)(1) of the Code for plan years
                  beginning after December 31, 2002), a 5-percent owner of the
                  employer, or a 1-percent owner of the employer having annual
                  compensation of more than $150,000. For this purpose, annual
                  compensation means compensation within the meaning of section
                  415(c)(3) of the Code. The determination of who is a key
                  employee will be made in accordance with section 416(i)(1) of
                  the Code and the applicable regulations and other guidance of
                  general applicability issued thereunder.

         2.2      Determination of present values and amounts

                                                                             61
<PAGE>

                  This section 2.2 shall apply for purposes of determining the
                  present values of accrued benefits and the amounts of account
                  balances of employees as of the determination date.

                  2.2.1    Distributions during year ending on the determination
                           date

                           The present values of accrued benefits and the
                           amounts of account balances of an employee as of the
                           determination date shall be increased by the
                           distributions made with respect to the employee
                           under the plan and any plan aggregated with the plan
                           under section 416(g)(2) of the Code during the
                           1-year period ending on the determination date. The
                           preceding sentence shall also apply to distributions
                           under a terminated plan which, had it not been
                           terminated, would have been aggregated with the plan
                           under section 416(g)(2)(A)(i) of the Code. In the
                           case of a distribution made for a reason other than
                           separation from service, death, or disability, this
                           provision shall be applied by substituting "5-year
                           period" for "1-year period".

                  2.2.2    Employees not performing services during year ending
                           on the determination date

                           The accrued benefits and accounts of any individual
                           who has not performed services for the employer
                           during the 1-year period ending on the determination
                           date shall not be taken into account.

3.   Minimum benefits

         3.1      Matching contributions

                  Employer matching contributions shall be taken into account
                  for purposes of satisfying the minimum contribution
                  requirements of section 416(c)(2) of the Code and the plan.
                  The preceding sentence shall apply with respect to matching
                  contributions under the plan or, if the plan provides that
                  the minimum contribution requirement shall be met in another
                  plan, such other plan. Employer matching contributions that
                  are used to satisfy the minimum contribution requirements
                  shall be treated as matching contributions for purposes of
                  the actual contribution percentage test and other
                  requirements of section 401(m) of the Code.

         3.2      Contributions under other plans

                  The employer may provide in the adoption agreement that the
                  minimum benefit requirement shall be met in another plan
                  (including another plan that

                                                                             62
<PAGE>

                  consists solely of a cash or deferred arrangement which
                  meets the requirements of section 401(k)(12) of the Code
                  and matching contributions with respect to which the
                  requirements of section 401(m)(11) of the Code are met).

         3.3      Minimum Benefits for Employees Also Covered Under Another Plan

                  The employer shall provide the top-heavy minimum in the CTE
                  Employees' Retirement Plan, No. 001. The Non-key employees
                  shall receive the top-heavy minimum benefit.

SECTION V - DIRECT ROLLOVERS OF PLAN DISTRIBUTIONS

1.       Effective date

         This section shall apply to distributions made after December 31,
         2001.

2.       Modification of definition of eligible retirement plan

         For purposes of the direct rollover provisions in Section 7.08 of the
         plan, an eligible retirement plan shall also mean an annuity contract
         described in section 403(b) of the Code and an eligible plan under
         section 457(b) of the Code which is maintained by a state, political
         subdivision of a state, or any agency or instrumentality of a state or
         political subdivision of a state and which agrees to separately
         account for amounts transferred into such plan from this plan. The
         definition of eligible retirement plan shall also apply in the case of
         a distribution to a surviving spouse, or to a spouse or former spouse
         who is the alternate payee under a qualified domestic relation order,
         as defined in section 414(p) of the Code.

3.       Modification of definition of eligible rollover distribution to exclude
         hardship distributions

         For purposes of the direct rollover provisions in Section 7.08 of the
         plan, any amount that is distributed on account of hardship shall not
         be an eligible rollover distribution and the distributee may not elect
         to have any portion of such a distribution paid directly to an
         eligible retirement plan.

4.       Modification of definition of eligible rollover distribution to include
         after-tax employee contributions

         For purposes of the direct rollover provisions in section 7.08 of the
         plan, a portion of a distribution shall not fail to be an eligible
         rollover distribution merely because the portion consists of after-tax
         employee contributions which are not includible in gross income.
         However, such portion may be transferred only to an individual
         retirement account or annuity described in section 408(a) or (b) of
         the Code, or to a

                                                                             63
<PAGE>

         qualified defined contribution plan described in section 401(a) or
         403(a) of the Code that agrees to separately account for amounts so
         transferred, including separately accounting for the portion of such
         distribution which is includible in gross income and the portion of
         such distribution which is not so includible.

SECTION VI - ROLLOVERS FROM OTHER PLANS

If provided below the plan will accept participant rollover contributions
and/or direct rollovers of distributions made after December 31, 2001, from the
types of plans specified below:

1.   Direct Rollovers:

         The plan will accept a direct rollover of an eligible rollover
         distribution from qualified plan described in section 401(a) or 403(a)
         of the Code, excluding after-tax employee contributions.

2.   Participant Rollover Contributions from Other Plans:

         The plan will accept a participant contribution of an eligible
         rollover distribution from a qualified plan described in section
         401(a) or 403(a) of the Code.

3.   Participant Rollover Contributions from IRAs:

         The plan will not accept a participant rollover contribution of the
         portion of a distribution from an individual retirement account or
         annuity described in section 408(a) or 408(b) of the Code that is
         eligible to be rolled over and would otherwise be includible in gross
         income.

4.   Effective Date

         This section shall be effective January 1, 2002.

SECTION VII - ROLLOVERS DISREGARDED IN INVOLUNTARY CASH-OUTS

1.       Applicability

         This section shall apply if elected by the employer below.

                                                                             64
<PAGE>

2.   Rollovers disregarded in determining value of account balance for
     involuntary distributions

         For purposes of Sections 7.02 and 7.03 of the plan, the value of a
         participant's nonforfeitable account balance shall be determined
         without regard to that portion of the account balance that is
         attributable to rollover contributions (and earnings allocable
         thereto) within the meaning of sections 402(c), 403(a)(4), 403(b)(8),
         408(d)(3)(A)(ii), and 457(e)(16) of the Code. If the value of the
         participant's nonforfeitable account balance as so determined is
         $5,000 or less, the plan shall immediately distribute the
         participant's entire nonforfeitable account balance.

3.   Treatment of Rollovers in Application of Involuntary Cash-out Provisions

         The employer elects to exclude rollover contributions in determining
         the value of the participant's nonforfeitable account balance for
         purposes of the plan's involuntary cash-out rules.

         If the employer has elected to exclude rollover contributions, the
         election shall apply with respect to distributions made after January
         1, 2002 with respect to participants who separated from service after
         July 10, 1997.

SECTION VIII - REPEAL OF MULTIPLE USE TEST

The multiple use test described in Treasury Regulation section 1.401(m)-2 and
Section 4.02 of the plan shall not apply for plan years beginning after
December 31, 2001.

SECTION IX - ELECTIVE DEFERRALS -- CONTRIBUTION LIMITATION

No participant shall be permitted to have elective deferrals made under this
plan, or any other qualified plan maintained by the employer during any taxable
year, in excess of the dollar limitation contained in section 402(g) of the
Code in effect for such taxable year, except to the extent permitted under
Section X of this Appendix and section 414(v) of the Code, if applicable.

SECTION X - CATCH-UP CONTRIBUTIONS

If elected by the employer below, all employees who are eligible to make
elective deferrals under this plan and who have attained age 50 before the
close of the plan year shall be eligible to make catch-up contributions in
accordance with, and subject to the limitations of, section 414(v) of the Code.
Such catch-up contributions shall not be taken into account

                                                                             65
<PAGE>

for purposes of the provisions of the plan implementing the required
limitations of sections 402(g) and 415 of the Code. The plan shall not be
treated as failing to satisfy the provisions of the plan implementing the
requirements of section 401(k)(3), 401(k)(11), 401(k)(12), 410(b), or 416 of
the Code, as applicable, by reason of the making of such catch-up
contributions.

Catch-up contributions will not be eligible for Company Matching Contributions
in accordance with Section 3.03 of the plan.

This section X shall apply to contributions on or after January 1, 2002.

SECTION XI - SUSPENSION PERIOD FOLLOWING HARDSHIP DISTRIBUTION

1.   A participant who receives a distribution of elective deferrals after
     December 31, 2001, on account of hardship shall be prohibited from making
     elective deferrals and employee contributions under this and all other
     plans of the employer for 6 months after receipt of the distribution. A
     participant who receives a distribution of elective deferrals in calendar
     year 2001 on account of hardship shall be prohibited from making elective
     deferrals and employee contributions under this and all other plans of the
     employer for the period specified by the employer below.

2.   A participant who receives a distribution of elective deferrals in
     calendar year 2001 on account of hardship shall be prohibited from making
     elective deferrals and employee contributions under this and all other
     plans of the employer for 6 months after receipt of the distribution or
     until January 1, 2002, if later.

SECTION XII - DISTRIBUTION UPON SEVERANCE FROM EMPLOYMENT

1.   Effective date. This section shall apply for distributions and severances
     from employment occurring after the dates specified below.

2.   New distributable event. A participant's elective deferrals, qualified
     nonelective contributions, qualified matching contributions, and earnings
     attributable to these contributions shall be distributed on account of the
     participant's severance from employment. However, such a distribution
     shall be subject to the other provisions of the plan regarding
     distributions, other than provisions that require a separation from
     service before such amounts may be distributed

3.   This Section XII shall apply for distributions after January 1, 2002 for
     severances from employment occurring after January 1, 2002.

                                                                             66
<PAGE>

                              COMMONWEALTH BUILDER

                                  401(K) PLAN

                               (AS AMENDED 2004)

             The following Appendix B is hereby added to the plan.

                                   APPENDIX B

                           REVENUE PROCEDURE 2002-29
                                MODEL AMENDMENT
                       MINIMUM DISTRIBUTION REQUIREMENTS

Section 1.  General Rules

1.1      Effective Date.

         The provisions of this Appendix will apply for purposes of determining
         required minimum distributions for calendar years beginning with the
         2003 calendar year.

1.2      Coordination with Minimum Distribution Requirements Previously in
         Effect.

         If Section 1.1 specifies an effective date of this Appendix that is
         earlier than calendar years beginning with the 2003 calendar year,
         required minimum distributions for 2002 under this Appendix will be
         determined as follows. If the total amount of 2002 required minimum
         distributions under the Plan made to the distributee prior to the
         effective date of this Appendix equals or exceeds the required minimum
         distributions determined under this Appendix, then no additional
         distributions will be required to be made for 2002 on or after such
         date to the distributee. If the total amount of 2002 required minimum
         distributions under the Plan made to the distributee prior to the
         effective date of this Appendix is less than the amount determined
         under this Appendix, then required minimum distributions for 2002 on
         and after such date will be determined so that the total amount of
         required minimum distributions for 2002 made to the distributee will
         be the amount determined under this Appendix.

1.3      Precedence.

         The requirements of this Appendix will take precedence over any
         inconsistent provisions of the Plan.

1.4      Requirements of Treasury Regulations Incorporated.

                                                                             67
<PAGE>

         All distributions required under this Appendix will be determined and
         made in accordance with the Treasury regulations under Section
         401(a)(9) of the Internal Revenue Code.

1.5      TEFRA Section 242(b)(2) Elections.

         Notwithstanding the other provisions of this Appendix, distributions
         may be made under a designation made before January 1, 1984, in
         accordance with Section 242(b)(2) of the Tax Equity and Fiscal
         Responsibility Act (TEFRA) and the provisions of the Plan that relate
         to Section 242(b)(2) of TEFRA.

                                                                             68
<PAGE>

Section 2.  Time and Manner of Distribution.

2.1      Required Beginning Date.

         The Participant's entire interest will be distributed, or begin to be
         distributed, to the Participant no later than the Participant's
         required beginning date.

2.2      Death of Participant Before Distributions Begin.

         If the Participant dies before distributions begin, the Participant's
         entire interest will be distributed, or begin to be distributed, no
         later than as follows:

         (a)      If the Participant's surviving spouse is the Participant's
                  sole designated Beneficiary, then, except as provided in
                  Section 2.2(e) below, distributions to the surviving spouse
                  will begin by December 31 of the calendar year immediately
                  following the calendar year in which the Participant died, or
                  by December 31 of the calendar year in which the Participant
                  would have attained age 70 1/2, if later.

         (b)      If the Participant's surviving spouse is not the
                  Participant's sole designated Beneficiary, then, except as
                  provided in Section 2.2(e) below, distributions to the
                  designated Beneficiary will begin by December 31 of the
                  calendar year immediately following the calendar year in
                  which the Participant died.

         (c)      If there is no designated Beneficiary as of September 30 of
                  the year following the year of the Participant's death, the
                  Participant's entire interest will be distributed by December
                  31 of the calendar year containing the fifth anniversary of
                  the Participant's death.

         (d)      If the Participant's surviving spouse is the Participant's
                  sole designated Beneficiary and the surviving spouse dies
                  after the Participant but before distributions to the
                  surviving spouse begin, this Section 2.2, other than Section
                  2.2(a), will apply as if the surviving spouse were the
                  Participant.

         (e)      Election to Apply 5-Year Rule to Distributions to Designated
                  Beneficiaries.

                  If the Participant dies before distributions begin and there
                  is a designated Beneficiary, distribution to the designated
                  Beneficiary is not required to begin by the date specified in
                  Section 2.2(a) or (b), but the Participant's entire interest
                  will be distributed to the designated Beneficiary by December
                  31 of the calendar year containing the fifth anniversary of
                  the Participant's death. If the Participant's surviving
                  spouse is the Participant's sole designated Beneficiary and
                  the surviving spouse dies after the Participant but before
                  distributions to either the Participant or the surviving
                  spouse begin, this election will apply as if the surviving
                  spouse were the Participant.

                                                                             69
<PAGE>

                  This election will apply to all distributions.

         For purposes of this Section 2.2 and Section 4, unless Section 2.2(d)
         applies, distributions are considered to begin on the Participant's
         required beginning date. If Section 2.2(d) applies, distributions are
         considered to begin on the date distributions are required to begin to
         the surviving spouse under Section 2.2(a). If distributions under an
         annuity purchased from an insurance company irrevocably commence to
         the Participant before the Participant's required beginning date (or
         to the Participant's surviving spouse before the date distributions
         are required to begin to the surviving spouse under Section 2.2(a)),
         the date distributions are considered to begin is the date
         distributions actually commence.

2.3  Forms of Distribution.

         Unless the Participant's interest is distributed in the form of an
         annuity purchased from an insurance company or in a single sum on or
         before the required beginning date, as of the first distribution
         calendar year distributions will be made in accordance with Sections 3
         and 4 of this Appendix. If the Participant's interest is distributed
         in the form of an annuity purchased from an insurance company,
         distributions thereunder will be made in accordance with the
         requirements of Section 401(a)(9) of the Code and the Treasury
         regulations.

Section 3.  Required Minimum Distributions During Participant's Lifetime.

3.1  Amount of Required Minimum Distribution For Each Distribution Calendar Year

         During the Participant's lifetime, the minimum amount that will be
         distributed for each distribution calendar year is the lesser of:

         (a)      the quotient obtained by dividing the Participant's account
                  balance by the distribution period in the Uniform Lifetime
                  Table set forth in Section 1.401(a)(9)-9 of the Treasury
                  regulations, using the Participant's age as of the
                  Participant's birthday in the distribution calendar year; or

         (b)      if the Participant's sole designated Beneficiary for the
                  distribution calendar year is the Participant's spouse, the
                  quotient obtained by dividing the Participant's account
                  balance by the number in the Joint and Last Survivor Table
                  set forth in Section 1.401(a)(9)-9 of the Treasury
                  regulations, using the Participant's and spouse's attained
                  ages as of the Participant's and spouse's birthdays in the
                  distribution calendar year.

3.2  Lifetime Required Minimum Distributions Continue Through Year of
     Participant's Death.

                                                                             70
<PAGE>

         Required minimum distributions will be determined under this Section 3
         beginning with the first distribution calendar year and up to and
         including the distribution calendar year that includes the
         Participant's date of death

                                                                             71
<PAGE>

Section 4.  Required Minimum Distributions After Participant's Death.

4.1  Death On or After Date Distributions Begin.

         (a)      Participant Survived by Designated Beneficiary.

                  If the Participant dies on or after the date distributions
                  begin and there is a designated Beneficiary, the minimum
                  amount that will be distributed for each distribution
                  calendar year after the year of the Participant's death is
                  the quotient obtained by dividing the Participant's account
                  balance by the longer of the remaining life expectancy of the
                  Participant or the remaining life expectancy of the
                  Participant's designated Beneficiary, determined as follows:

                  (1)      The Participant's remaining life expectancy is
                           calculated using the age of the Participant in the
                           year of death, reduced by one for each subsequent
                           year.

                  (2)      If the Participant's surviving spouse is the
                           Participant's sole designated Beneficiary, the
                           remaining life expectancy of the surviving spouse is
                           calculated for each distribution calendar year after
                           the year of the Participant's death using the
                           surviving spouse's age as of the spouse's birthday
                           in that year. For distribution calendar years after
                           the year of the surviving spouse's death, the
                           remaining life expectancy of the surviving spouse is
                           calculated using the age of the surviving spouse as
                           of the spouse's birthday in the calendar year of the
                           spouse's death, reduced by one for each subsequent
                           calendar year.

                  (3)      If the Participant's surviving spouse is not the
                           Participant's sole designated Beneficiary, the
                           designated Beneficiary's remaining life expectancy
                           is calculated using the age of the Beneficiary in
                           the year following the year of the Participant's
                           death, reduced by one for each subsequent year.

         (b)      No Designated Beneficiary.

                  If the Participant dies on or after the date distributions
                  begin and there is no designated Beneficiary as of September
                  30 of the year after the year of the Participant's death, the
                  minimum amount that will be distributed for each distribution
                  calendar year after the year of the Participant's death is
                  the quotient obtained by dividing the Participant's account
                  balance by the Participant's remaining life expectancy
                  calculated using the age of the Participant in the year of
                  death, reduced by one for each subsequent year.

4.2  Death Before Date Distributions Begin.

                                                                             72
<PAGE>

         (a)      Participant Survived by Designated Beneficiary.

                  Except as provided below, if the Participant dies before the
                  date distributions begin and there is a designated
                  Beneficiary, the minimum amount that will be distributed for
                  each distribution calendar year after the year of the
                  Participant's death is the quotient obtained by dividing the
                  Participant's account balance by the remaining life
                  expectancy of the Participant's designated Beneficiary,
                  determined as provided in Section 4.1.

         (b)      No Designated Beneficiary.

                  If the Participant dies before the date distributions begin
                  and there is no designated Beneficiary as of September 30 of
                  the year following the year of the Participant's death,
                  distribution of the Participant's entire interest will be
                  completed by December 31 of the calendar year containing the
                  fifth anniversary of the Participant's death.

         (c)      Death of Surviving Spouse Before Distributions to Surviving
                  Spouse Are Required to Begin.

                  If the Participant dies before the date distributions begin,
                  the Participant's surviving spouse is the Participant's sole
                  designated Beneficiary, and the surviving spouse dies before
                  distributions are required to begin to the surviving spouse
                  under Section 2.2(a), this Section 4.2 will apply as if the
                  surviving spouse were the Participant.

Section 5.  Definitions.

5.1  Designated Beneficiary.

         The individual who is designated as the Beneficiary under Section 1.05
         of the Plan and is the designated Beneficiary under Section 401(a)(9)
         of the Internal Revenue Code and Section 1.401(a)(9)-1, Q&A-4, of the
         Treasury regulations.

5.2  Distribution calendar year.

         A calendar year for which a minimum distribution is required. For
         distributions beginning before the Participant's death, the first
         distribution calendar year is the calendar year immediately preceding
         the calendar year which contains the Participant's required beginning
         date. For distributions beginning after the Participant's death, the
         first distribution calendar year is the calendar year in which
         distributions are required to begin under Section 2.2. The required
         minimum distribution for the Participant's first distribution calendar
         year will be made on or

                                                                             73
<PAGE>

         before the Participant's required beginning date. The required
         minimum distribution for other distribution calendar years, including
         the required minimum distribution for the distribution calendar year
         in which the Participant's required beginning date occurs, will be
         made on or before December 31 of that distribution calendar year.

5.3  Life expectancy.

         Life expectancy as computed by use of the Single Life Table in Section
         1.401(a)(9)-9 of the Treasury regulations.

5.4  Participant's account balance.

         The account balance as of the last valuation date in the calendar year
         immediately preceding the distribution calendar year (valuation
         calendar year) increased by the amount of any contributions made and
         allocated or forfeitures allocated to the account balance as of dates
         in the valuation calendar year after the valuation date and decreased
         by distributions made in the valuation calendar year after the
         valuation date. The account balance for the valuation calendar year
         includes any amounts rolled over or transferred to the Plan either in
         the valuation calendar year or in the distribution calendar year if
         distributed or transferred in the valuation calendar year.

5.5  Required beginning date.

         The date specified in Section 7.02 of the Plan.

                                                                             74

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00069-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00069-of-00352.parquet"}]]