Document:

Exhibit 4.2

                              AMENDED AND RESTATED

                            FBL FINANCIAL GROUP, INC.

                            1996 CLASS A COMMON STOCK

                                COMPENSATION PLAN

                          Effective Date: July 19, 1996

                          Incorporating all amendments
                            made through May 14, 2002

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                              AMENDED AND RESTATED
                            FBL FINANCIAL GROUP, INC.
                            1996 CLASS A COMMON STOCK
                                COMPENSATION PLAN

1. PURPOSE. The purpose of the Plan is to provide additional incentive to those
officers, employees, advisors and consultants of the Company and its
Subsidiaries whose substantial contributions are essential to the continued
growth and success of the Company's business in order to strengthen their
commitment to the Company and its Subsidiaries, to motivate them to faithfully
and diligently perform their assigned responsibilities and to attract and retain
competent and dedicated individuals whose efforts will result in the long-term
growth and profitability of the Company. An additional purpose of the Plan is to
build a proprietary interest among the Non-Employee Directors of the Company and
its First Tier Subsidiaries and thereby secure for the Company's stockholders
the benefits associated with common stock ownership by those who will oversee
the Company's future growth and success. To accomplish such purposes, the Plan
provides that the Company may grant Incentive Stock Options, Nonqualified Stock
Options, Restricted Stock, Stock Bonuses or Stock Appreciation Rights. The
provisions of the Plan are intended to satisfy the requirements of Section 16(b)
of the Exchange Act.

2. DEFINITIONS. For purposes of this Plan:

                  (a) "Advisor" or "Consultant" means an advisor or consultant
         who is an independent contractor with respect to the Company or a
         Subsidiary, and who provides bona fide services (other than in
         connection with the offer or sale of securities in a capital raising
         transaction) to the executive officers or Board of Directors with
         regarding to major functions, portions or operations of the Company's
         business; who is not an employee, officer, director or holder of more
         than 10% of the outstanding voting securities of the Company; and whose
         services the Committee determines is of vital importance to the overall
         success of the Company.

                  (b) "Agreement" means the written agreement evidencing the
         grant of an Award and setting forth the terms and conditions thereof.

                  (c) "Award" means, individually or collectively, a grant under
         this Plan of Options, Stock Appreciation Rights, Restricted Stock or
         Stock Bonuses.

                  (d) "Board" means the Board of Directors of the Company.

                  (e) "Change in Capitalization" means any increase, reduction,
         or change or exchange of Shares for a different number or kind of
         shares or other securities of the Company by reason of a
         reclassification, recapitalization, merger, consolidation,
         reorganization, issuance of warrants or rights, stock dividend, stock
         split or reverse stock split, combination or exchange of Shares,
         repurchase of Shares, change in corporate structure or otherwise.

                  (f) "Change in Control" means one of the following events:

                           (i) any "person" (as defined in Sections 13(d) and
                  14(d) of the Exchange Act), other than the Company, any
                  trustee or other fiduciary holding securities under an
                  employee benefit plan of the Company or any Subsidiary, or any
                  corporation owned, directly or indirectly, by the stockholders
                  of the Company, in substantially the same proportions as their
                  ownership of stock of the Company, acquires "beneficial
                  ownership" (as defined in rule 13d-3 under the Exchange Act)
                  of securities representing 35% of the combined voting power of
                  the Company; or

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                           (ii) during any period of not more than two
                  consecutive years, individuals who at the beginning of such
                  period constitute the Board and any new directors (other than
                  any director designated by a person who has entered into an
                  agreement with the company to effect a transaction described
                  in subsections 2(f)(i), 2(f)(iii), or 2(f)(iv) of this Plan)
                  whose election by the Board or nomination for election by the
                  Company's stockholders was approved by a vote of at least
                  two-thirds (2/3) of the directors then still in office who
                  either were directors at the beginning of the period or whose
                  election or nomination for election was previously so
                  approved, cease for any reason to constitute a majority
                  thereof; or
                           (iii) a merger approved by the stockholders of the
                  Company is consummated, other than (A) a merger that would
                  result in the voting securities of the Company outstanding
                  immediately prior thereto continuing to represent (either by
                  remaining outstanding or by being converted into voting
                  securities of the surviving entity), in combination with the
                  ownership of any trustee or other fiduciary holding securities
                  under an employee benefit plan of the Company or any
                  Subsidiary, at least 50% of the combined voting power of all
                  classes of stock of the Company or such surviving entity
                  outstanding immediately after such merger or (B) a merger
                  effected to implement a recapitalization of the Company (or
                  similar transaction) in which no person acquires more than 50%
                  of the combined voting power of the Company's then outstanding
                  securities; or
                           (iv) the stockholders of the Company approve a plan
                  of complete liquidation of the Company or a sale of all or
                  substantially all of the assets of the Company.

                  (g) "Code" means the Internal Revenue Code of 1986, as
         amended.

                  (h) "Committee" means a committee which may be appointed by
         the Board to administer the Plan to perform the functions set forth
         herein, composed of two or more directors who are Non-Employee
         Directors, as defined in paragraph (b)(3)(i) of Rule 16b-3 under the
         Exchange Act. Unless and until the Board appoints such Committee, the
         Board shall administer the Plan and perform the functions set forth
         herein, and references herein to the Committee shall be deemed to refer
         to the Board.

                  (i) "Company" means FBL Financial Group, Inc., an Iowa
         corporation, or any successor thereto.

                  (j) "Disability" means the inability, due to illness or
         injury, to engage in any gainful occupation for which the individual is
         suited by education, training or experience, which condition continues
         for at least six (6) months.

                  (k) "Effective Date of this Plan" shall be the date on which
         the Registration Statement relating to Class A Common Stock of the
         Company becomes effective under the Securities Act.

                  (l) "Eligible Employee" means any officer, employee, advisor
         or consultant of the Company or a Subsidiary of the Company designated
         by the Committee as eligible to receive Awards subject to the
         conditions set forth herein.

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                  (m) "Exchange Act" means the Securities Exchange Act of 1934,
         as amended.

                  (n) "Executive Officer" shall mean an officer of the Company
         named by the Board of Directors as an executive officer for purposes of
         required reporting under Section 16 of the Exchange Act.

                  (o) "Fair Market Value" means the fair market value of the
         Shares as determined by the Committee in its sole discretion; provided,
         however, that (A) if the Shares are then admitted to trading on a
         national securities exchange, the Fair Market Value on any date shall
         be the last sale price reported for the Shares on such exchange on such
         date or on the last date preceding such date on which a sale was
         reported, (B) if the Shares are admitted to quotation on the National
         Association of Securities Dealers Automated Quotation System ("NASDAQ")
         or other comparable quotation system and have been designated as a
         National Market System ("NMS") security, the Fair Market Value on any
         date shall be the last sale price reported for the Shares on such
         system on such date or on the last day preceding such date on which a
         sale was reported or (C) if the Shares are admitted to quotation on
         NASDAQ and have not been designated an NMS security, the Fair Market
         Value on any date shall be the average of the highest bid and lowest
         asked prices of the shares on such system on such date.

                  (p) "First Tier Subsidiary" means a corporation 50% or more of
         whose stock possessing voting power is owned directly by the Company.

                  (q) "Farm Bureau Organization" means the American Farm Bureau
         Federation (an Illinois non-profit corporation), each state Farm Bureau
         Federation associated with the American Farm Bureau Federation, each
         county Farm Bureau associated with any such state Farm Bureau
         Federation, and all corporations, partnerships and other entities
         controlled by, or under common control with any such organization, or
         authorized by the American Farm Bureau Federation to use the tradename
         "Farm Bureau" or "FB" in its name or operations.

                  (r) "Incentive Stock Option" means an Option within the
         meaning of Section 422 of the Code.

                  (s) "Non-Employee Director" means a member of the Board or a
         member of the board of directors of a First Tier Subsidiary, who is not
         an employee of the Company or a Subsidiary.

                  (t) "Nonqualified Stock Option" means an Option which is not
         an Incentive Stock Option.

                  (u) "Option" means an Incentive Stock Option, a Nonqualified
         Stock Option, or either or both of them, as the context requires.

                  (v) "Participant" means a person to whom an Award has been
         granted under the Plan.

                  (w) "Period of Restriction" means the period during which the
         transfer of Shares of Restricted Stock is restricted in some way (based
         on the passage of time, the achievement of performance goals, or upon
         the occurrence of other events as determined by the Committee, at its
         discretion), and is subject to a substantial risk of forfeiture, as
         provided in Section 10 below.

                  (x) "Plan" means the FBL Financial Group, Inc. 1996 Class A
         Common Stock Compensation Plan, as amended from time to time.

                  (y) "Predecessor" means any Farm Bureau Organization.

                  (z) "Registration Statement" means the first registration
         statement to become effective under the Securities Act relating to
         Class A Common Stock of the Company.

                  (aa) "Restricted Stock" means a Stock Award granted to a
         Participant pursuant to Section 10 below which the Committee has
         determined should be subject to one or more restrictions on transfer
         for a specified Period of Restriction.

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                  (bb) "Retirement" means termination of employment of a
         Participant by the Company (other than as a result of death or
         disability) if the Participant is at least 55 years of age and has at
         least ten years of 'credited employment' as defined in the Iowa Farm
         Bureau Federation and Affiliated Companies Retirement Plan."

                  (cc) "Securities Act" means the Securities Act of 1933, as
         amended.

                  (dd) "Shares" means shares of the Class A Common Stock,
         without par value of the Company (including any new, additional or
         different stock or securities resulting from a Change in
         Capitalization), as the case may be.

                  (ee) "Stock Appreciation Right" means a right to receive all
         or some portion of the increase in the value of Shares as provided in
         Section 7 hereof.

                  (ff) "Stock Bonus" shall mean a grant of Shares to an
         Employee, Advisor or Consultant pursuant to Section 10 below.

                  (gg) "Subsidiary" means any corporation in a descending,
         unbroken chain of corporations, beginning with the Company, if each of
         the corporations other than the last corporation in the unbroken chain
         owns stock possessing 50% or more of the total combined voting power of
         all classes of stock in one of the other corporations in such chain.

                  (hh) "Ten-Percent Stockholder" means an Eligible Employee,
         who, at the time an Incentive Stock Option is to be granted to such
         Eligible Employee, owns (within the meaning of Section 422(b)(6) of the
         Code) stock possessing more than ten percent (10%) of the total
         combined voting power of all classes of stock of the Company, a parent
         or a Subsidiary within the meaning of Sections 424(e) and 424(f),
         respectively, of the Code.

3. ADMINISTRATION.

                  (a) The Plan shall be administered by the Board or, if the
         Board so determines, by a Committee, which Committee shall at all times
         satisfy the provisions of Rule 16b-3 under the Exchange Act. The
         Committee shall hold meetings at such times as may be necessary for the
         proper administration of the Plan. The Committee shall keep minutes of
         its meetings. A majority of the Committee shall constitute a quorum and
         a majority of a quorum may authorize any action. Any decision reduced
         to writing and signed by all of the members of the Committee shall be
         fully effective as if it had been made at a meeting duly held. No
         member of the Committee shall be personally liable for any action,
         determination or interpretation made in good faith with respect to the
         Plan, Options, or Stock Appreciation Rights, and all members of the
         Committee shall be fully indemnified by the Company with respect to any
         such action, determination or interpretation. The Company shall pay all
         expenses incurred in the administration of the Plan.

                  (b) Subject to the express terms and conditions set forth
         herein, the Committee shall have the power from time to time:

                           (i) to determine those Eligible Employees to whom
                  Awards shall be granted under the Plan and the number of
                  Shares subject to such Awards to be granted to each Eligible
                  Employee and to prescribe the terms and conditions (which need
                  not be identical) of each Award, including the purchase price
                  per share of each Award, and the forfeiture provisions, if
                  any, if the Employee leaves the employment of the Company or a
                  Subsidiary within a prescribed time or acts against the
                  interests of the Company within a prescribed time;

                           (ii) to construe and interpret the Plan, the Awards
                  granted hereunder and to establish, amend and revoke rules and
                  regulations for the administration of the Plan, including, but
                  not limited to, correcting any defect or supplying any
                  omission, or reconciling any inconsistency in the Plan or in
                  any Agreement, and (subject to the provisions of Section 13
                  below) to amend the terms and conditions of any outstanding
                  Award to the extent such terms and conditions are within the
                  discretion of the Committee as provided in the Plan, in the
                  manner and to the extent it shall deem necessary or advisable
                  to make the Plan fully effective, and all decisions and
                  determinations by the Committee in the exercise of this power
                  shall be final and binding upon the Company or a Subsidiary,
                  and the Participants, as the case may be;

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                           (iii) to determine the duration and purposes for
                  leaves of absence which may be granted to a Participant
                  without constituting a termination of employment or service
                  for purposes of the Plan; and

                           (iv) generally, to exercise such powers and to
                  perform such acts as are deemed necessary or advisable to
                  promote the best interests of the Company with respect to the
                  Plan.

                  (c) Unless otherwise authorized by the shareholders of the
         Company, the Committee shall not authorize the amendment of any
         outstanding stock option or stock appreciation right to reduce the
         exercise price.

                  (d) No stock option or stock appreciation right shall be
         cancelled and replaced with awards having a lower exercise price
         without the prior approval of the shareholders of the Company. This
         Section 3, paragraph (d) is intended to prohibit the repricing of
         "underwater" stock options and stock appreciation rights.

4. STOCK SUBJECT TO PLAN.

                  (a) The maximum number of shares that may be issued or
         transferred pursuant to Awards granted under this Plan is eight million
         five hundred thousand (8,500,000) (or the number and kind of shares of
         stock or other securities that are substituted for those Shares or to
         which those Shares are adjusted upon a Change in Capitalization), and
         the Company shall reserve for the purposes of the Plan, out of its
         authorized but unissued Shares, such number of Shares as shall be
         determined by the Board. Notwithstanding any other provision to the
         contrary, no Participant may be awarded a grant in any one year, which,
         when added to any other grant of Options, Stock Appreciation Rights,
         Restricted Stock or Stock Bonuses in the same year, shall exceed
         100,000 Shares. If an Option is canceled, the canceled Option continues
         to count against the maximum number of Shares for which Options may be
         granted to a Participant in any year.

                  (b) Whenever any outstanding Award or portion thereof expires,
         is canceled or is otherwise terminated (other than by exercise of the
         Award ), the Shares allocable to the unexercised portion of such Award
         may again be the subject of Awards hereunder, to the extent permitted
         by Rule 16b-3 under the Exchange Act.

5. ELIGIBILITY. Subject to the provisions of the Plan, the Committee shall have
full and final authority to select those Eligible Employees who will receive
Awards.

6. OPTIONS. The Committee may grant Options in accordance with the Plan, the
terms and conditions of which shall be set forth in an Agreement. Each Option
and Agreement shall be subject to the following conditions:

                  (a) Purchase Price. The purchase price or the manner in which
         the purchase price is to be determined for Shares under each Option
         shall be set forth in the Agreement; provided, however, that the
         purchase price per Share under each Nonqualified Stock Option shall not
         be less than 85% of the Fair Market Value of a Share at the time the
         Option is granted, 100% in the case of an Incentive Stock Option
         generally and 110% in the case of an Incentive Stock Option granted to
         a Ten-Percent Stockholder.

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                  (b) Duration. Options granted hereunder shall be for such term
         as the Committee shall determine; provided, however, that no Option
         shall be exercisable after the expiration of ten (10) years from the
         date it is granted (five (5) years in the case of an Incentive Stock
         Option granted to a Ten-Percent Stockholder). The Committee may,
         subsequent to the granting of any Option, extend the term thereof but
         in no event shall the term as so extended exceed the maximum term
         provided for in the preceding sentence.

                  (c) Non-transferability. No Option granted hereunder shall be
         transferable by the Participant to whom such Option is granted
         otherwise than (i) except for an Incentive Stock Option, by gift, to an
         immediate family member or members, or to a partnership or limited
         liability company consisting only of immediate family members, or to a
         trust solely for the benefit of the Participant and/or immediate family
         members, (a "donee" or "assignee"), (ii) by will or the laws of descent
         and distribution, or (iii) pursuant to a qualified domestic relations
         order as defined in the Code, and an Option may be exercised during the
         lifetime of such Participant only by the Participant, the Participant's
         donee, or such Participant's guardian or legal representative. The
         terms of such Option shall be binding upon the beneficiaries,
         executors, administrators, heirs, donees and successors of the
         Participant.

                  (d) Vesting. Subject to subsection 6(e) below, unless
         otherwise set forth in the Agreement, each Option shall become
         exercisable upon the earlier of (i) as to all of the Shares covered by
         the Option on the death, Retirement or Disability of the Participant;
         or (ii) as to 20 percent of the Shares covered by the Option on the
         first anniversary of the date the Option was granted and as to an
         additional 20 percent of the Shares covered by the Option on each of
         the following four (4) anniversaries of such date of grant. To the
         extent not exercised, installments shall accumulate and be exercisable,
         in whole or in part, at any time after becoming exercisable, but not
         later than the date the Option expires. The Committee may accelerate
         the exercisability of any Option or portion thereof at any time.

                  (e) Accelerated Vesting. Notwithstanding the provisions of
         subsection 6(d) above, each Option granted to a Participant shall
         become immediately exercisable in full upon the occurrence of a Change
         in Control.

                  (f) Termination of Employment. In the event that a Participant
         ceases to be employed by the Company or any Subsidiary, any outstanding
         Options held by such Participant shall, unless this Plan or the
         Agreement evidencing such Option provides otherwise, terminate as
         follows:

                           (i) If the Participant's termination of employment is
                  due to his death, Disability, or Retirement, the Option shall
                  be exercisable for a period of three (3) years following such
                  termination of employment, and shall thereafter terminate; and

                           (ii) If the Participant's termination of employment
                  is for any other reason (including a Participant's ceasing to
                  be employed by a Subsidiary as a result of the sale of such
                  Subsidiary or an interest in such Subsidiary), the Option (to
                  the extent exercisable at the time of the Participant's
                  termination of employment) shall be exercisable for a period
                  of thirty (30) days following such termination of employment,
                  and shall thereafter terminate.

         Notwithstanding the foregoing, the Committee may provide, either at the
         time an Option is granted or thereafter, that the Option may be
         exercised after the periods provided for in this Section 6(f), but in
         no event beyond the term of the Option.

                  (g) Method of Exercise. The exercise of an Option shall be
         made only by a written notice delivered to the Secretary of the Company
         at the Company's principal executive office, specifying the number of
         shares to be purchased and accompanied by payment therefor and
         otherwise in accordance with the Agreement pursuant to which the Option
         was granted. The purchase price for any Shares purchased pursuant to
         the exercise of an Option shall be paid in full upon such exercise in
         cash, by check, or, at the discretion of the Committee and upon such
         terms and conditions as the Committee shall approve, by transferring
         Shares to the Company or by such other method as the Committee may
         determine. Any Shares transferred to the Company as payment of the
         purchase price under an Option shall be valued at their Fair Market
         Value on the day preceding the date of exercise of such Option. If
         requested by the Committee, the Participant shall deliver the Agreement
         evidencing the Option or the Agreement evidencing any Stock
         Appreciation Right to the Secretary of the Company who shall endorse

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         thereon a notation of such exercise and return such Agreement to the
         Participant. Not less than 100 Shares may be purchased at any time upon
         the exercise of an Option unless the number of Shares so purchased
         constitutes the total number of Shares then purchasable under the
         Option.

                  (h) Conversion of Option.

                           (i) In addition to, and without limiting, the other
                  rights of the Participant, the Participant may, in the
                  discretion of the Committee, be given the right (the
                  "Conversion Right") to convert an Option into Option Shares at
                  any time during the term thereof. Upon exercise of the
                  Conversion Right, the Company shall deliver to the
                  Participant, without payment by the Participant of any
                  purchase price or any cash or other consideration, that number
                  of Option Shares computed using the following formula:

                           X=Y (A-B)
                             -------
                                  A

         Where:            X=       The number of Option Shares to be issued to
                                    the Participant

                           Y=       The number of Option Shares purchasable
                                    pursuant to the Participant's Option

                           A=       The Fair Market Value of one Option Share as
                                    of the Conversion Date

                           B=       The Stock Purchase Price

         The Conversion Right may be exercised by the Participant by the
         surrender of the Option Award to the Company at its principal office,
         together with a written notice specifying that the Participant intends
         to exercise the Conversion Right and indicating conversion shall be
         effective upon the Company's receipt of the Option Award, together with
         the conversion notice, or on such later date as is specified in the
         conversion notice (the "Conversion Date"). Certificates for the Option
         Shares so acquired shall be delivered to the Participant within a
         reasonable time, not exceeding fifteen (15) days after the Conversion
         Date. If applicable, the Company shall, upon surrender of the Option
         award for cancellation, deliver a new Option evidencing the rights of
         the Participant to purchase the balance of the Option Shares which the
         Participant is entitled to purchase thereunder.

                  (i) Rights of Participants. No Participant shall be deemed for
         any purpose to be the owner of any Shares subject to any Option unless
         and until (i) the Option shall have been exercised pursuant to the
         terms thereof, (ii) the Company shall have issued and delivered the
         Shares to the Participant, and (iii) the Participant's name shall have
         been entered as a stockholder of record on the books of the Company.
         Thereupon, the Participant shall have full voting, dividend and other
         ownership rights with respect to such Shares.

7. STOCK APPRECIATION RIGHTS. The Committee may, in its discretion, grant a
Stock Appreciation Right alone (a "Free Standing Stock Appreciation Right") or
in conjunction with the grant of an Option (a "Related Stock Appreciation
Right"), in either case, in accordance with the Plan, and the terms and
conditions of such Stock Appreciation Right shall be set forth in an Agreement.
A Related Stock Appreciation Right shall cover the same Shares covered by the
related Option (or such lesser number of Shares as the Committee may determine)
and shall, except as provided in this Section 7 be subject to the same terms and
conditions as the related Option.

         (a) Grant of Stock Appreciation Rights.

                           (i) Time of Grant of Related Stock Appreciation
                  Right. A Related Stock Appreciation Right may be granted
                  either at the time of grant, or at any time thereafter during
                  the term of the Option; provided, however, that Related Stock
                  Appreciation Rights related to Incentive Stock Options may
                  only be granted at the time of grant of the Option.

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                           (ii) Purchase Price. The purchase price or the manner
                  in which the purchase price is to be determined for Shares
                  covered by each Free Standing Stock Appreciation Right shall
                  be set forth in the Agreement; provided, however, that the
                  purchase price per Share under each Free Standing Stock
                  Appreciation Right shall not be less than 85% of the Fair
                  Market Value of a Share at the time the Free Standing Stock
                  Appreciation Right is granted. The purchase price or the
                  manner in which the purchase price is to be determined for
                  Shares covered by each Related Stock Appreciation Right shall
                  be set forth in the Agreement for the related Option.

                           (iii) Payment. A Stock Appreciation Right shall
                  entitle the holder thereof, upon exercise of the Stock
                  Appreciation Right or any portion thereof, to receive payment
                  of the amount computed pursuant to Section 7(a)(vi) below.

                           (iv) Exercise. Free Standing Stock Appreciation
                  Rights generally will be exercisable at such time or times,
                  and may be subject to such other terms and conditions, as
                  shall be determined by the Committee, in its discretion, and
                  such terms and conditions shall be set forth in the Agreement;
                  provided, however, that no Free Standing Stock Appreciation
                  Right shall be exercisable after the expiration of ten (10)
                  years from the date it is granted. No Free Standing Stock
                  Appreciation Right granted hereunder shall be transferable by
                  the Participant to whom such right is granted otherwise than
                  by will or the laws of descent and distribution, and a Free
                  Standing Stock Appreciation Right may be exercised during the
                  lifetime of such Participant only by the Participant or such
                  Participant's guardian or legal representative. The terms of
                  such Free Standing Stock Appreciation Right shall be binding
                  upon the beneficiaries, executors, administrators, heirs and
                  successors of the Participant.

                  Subject to subsection 7(a)(v) below, a Related Stock
                  Appreciation Right shall be exercisable at such time or times
                  and only to the extent that the related Option is exercisable,
                  and will not be transferable except to the extent the related
                  Option may be transferable. A Related Stock Appreciation Right
                  granted in conjunction with an Incentive Stock Option shall be
                  exercisable only if the Fair Market Value of a Share on the
                  date of exercise exceeds the purchase price specified in the
                  related Incentive Stock Option.

                           (v) Accelerated Vesting. Notwithstanding the
                  provisions of subsection 7(a)(iv) above, each Stock
                  Appreciation Right granted to a Participant shall become
                  immediately exercisable in full upon the occurrence of a
                  Change in Control.

                           (vi) Amount Payable. Upon the exercise of a Stock
                  Appreciation Right, the Participant shall be entitled to
                  receive an amount determined by multiplying (A) the excess of
                  the Fair Market Value of a Share on the date of exercise of
                  such Stock Appreciation Right over (i) with respect to a
                  Related Stock Appreciation Right, the per Share purchase price
                  under the related Option, and (ii) with respect to a Free
                  Standing Stock Appreciation Right, the per Share purchase
                  price set forth in the Agreement by (B) the number of Shares
                  as to which such Stock Appreciation Right is being exercised.
                   Notwithstanding the foregoing, the Committee may limit in any
                  manner the amount payable with respect to any Stock
                  Appreciation Right by including such a limit at the time it is
                  granted.

                           (vii) Treatment of Related Options and Related Stock
                  Appreciation Rights Upon Exercise. Upon the exercise of a
                  Related Stock Appreciation Right, the related Option shall be

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                  canceled to the extent of the number of Shares as to which the
                  Related Stock Appreciation Right is exercised and upon the
                  exercise of an Option granted in conjunction with a Related
                  Stock Appreciation Right, the Related Stock Appreciation Right
                  shall be canceled to the extent of the number of Shares as to
                  which the related Option is exercised or surrendered.

                  (b) Method of Exercise. Stock Appreciation Rights shall be
         exercised by a Participant only by a written notice delivered in person
         or by mail to the Secretary of the Company at the Company's principal
         executive office, specifying the number of Shares with respect to which
         the Stock Appreciation Right is being exercised. If requested by the
         Committee, the Participant shall deliver the Agreement evidencing the
         Stock Appreciation Right being exercised and with respect to a Related
         Stock Appreciation Right, the Agreement evidencing any related Option
         to the Secretary of the Company who shall endorse thereon a notation of
         such exercise and return such Agreement or Agreements to the
         Participant.

                  (c) Form of Payment. Payment of the amount determined under
         Sections 7(a)(vi) above, may be made solely in whole Shares in a number
         determined based upon their Fair Market Value on the date of exercise
         of the Stock Appreciation Right or, alternatively, at the sole
         discretion of the Committee, solely in cash, or in a combination of
         cash and Shares as the Committee deems advisable. In the event that a
         Stock Appreciation Right is exercised within the sixty-day period
         following a Change in Control, any amount payable shall be solely in
         cash. If the Committee decides to make full payment in Shares, and the
         amount payable results in a fractional Share, payment for the
         fractional Share will be made in cash.

8. (LEFT BLANK INTENTIONALLY)

9. ADJUSTMENT UPON CHANGES IN CAPITALIZATION.

                  (a) In the event of a Change of Capitalization, the Committee
         shall conclusively determine the appropriate adjustments, if any, to
         the maximum number and class of shares of stock with respect to which
         Awards may be granted under the Plan, and to the number and class of
         shares of stock as to which Awards have been granted under the Plan,
         and the purchase price therefor, if applicable.

                  (b) Any such adjustment in the Shares or other securities
         subject to outstanding Incentive Stock Options (including any
         adjustments in the purchase price) shall be made in such manner as not
         to constitute a modification as defined by Section 424(h)(3) of the
         Code and only to the extent otherwise permitted by Sections 422 and 424
         of the Code.

10. STOCK BONUSES.

                  (a) Grant of Stock Bonuses. Subject to the terms and
         provisions of the Plan, the Committee, at any time and from time to
         time, may grant Shares to Employees, Advisors and Consultants either
         outright or subject to such restrictions as the Committee shall
         determine pursuant to this Section 10, and in such amounts as the
         Committee shall determine.

                  (b) Restricted Stock Agreement. If the Committee grants Shares
         subject to restrictions, each such grant shall be evidenced by a
         Restricted Stock Agreement that shall specify the Period of
         Restriction, or Periods, the number of Shares of Restricted Stock
         granted, and such other provisions as the Committee shall determine.

                  (c) Transferability. Except as provided in this Section 10,
         the Shares of Restricted Stock granted herein may not be sold,
         transferred, pledged, assigned, or otherwise alienated or hypothecated
         until the end of the applicable Period of Restriction established by
         the Committee and specified in the Restricted Stock Agreement, or upon
         earlier satisfaction of any other conditions, as specified by the
         Committee in its sole discretion and set forth in the Restricted Stock
         Agreement. However, in no event may any Restricted Stock granted under
         this Plan to an Executive Officer or Director become vested in a
         Participant prior to twelve (12) months following the date of its
         grant. All rights with respect to the Restricted Stock granted to a
         Participant under the Plan shall be available during his or her
         lifetime only by such Participant.

                                       18
<PAGE>

                  (d) Other Restrictions. The Committee shall impose such other
         restrictions on any Shares of Restricted Stock granted pursuant to the
         Plan as it may deem advisable including, without limitation,
         restrictions based upon the achievement of specific (Company-wide,
         divisional, and/or individual) performance goals, and/or restrictions
         under applicable Federal or state securities laws; and may legend the
         certificates representing Restricted Stock to give appropriate notice
         of such restrictions.

                  (e) Certificate Legend. In addition to any legends placed on
         certificates pursuant to subsection 10(d), each certificate
         representing Shares of Restricted Stock granted pursuant to the Plan
         shall bear the following legend:

                  "The sale or other transfer of the Shares of Stock represented
                  by this certificate, whether voluntary, involuntary, or by
                  operation of law, is subject to certain restrictions on
                  transfer as set forth in the FBL Financial Group, Inc. 1996
                  Class A Common Stock Compensation Plan and in a Restricted
                  Stock Agreement dated ____________. A copy of the Plan and
                  such Restricted Stock Agreement may be obtained from the
                  Secretary of FBL Financial Group, Inc."

                  (f) Removal of Restrictions. Except as otherwise provided in
         this Section, Shares of Restricted Stock covered by each Restricted
         Stock grant made under the Plan shall become freely transferable by the
         Participant after the last day of the Period of Restriction. Once the
         Shares are released from the restrictions, the Participant shall be
         entitled to have the legend required by subsection 10(e) removed from
         his Stock certificate.

                  (g) Voting Rights. During the Period of Restriction,
         Participants holding Shares of Restricted Stock granted hereunder may
         exercise voting rights, if any, with respect to those Shares.

                  (h) Dividends and Other Distributions. During the Period of
         Restriction, Participants holding Shares of Restricted Stock granted
         hereunder shall be entitled to receive all dividends and other
         distributions paid with respect to those Shares while they are so held.
         If any such dividends or distributions are paid in Shares of Stock, the
         Shares shall be subject to the same restrictions on transferability and
         forfeitability as the Shares of Restricted Stock with respect to which
         they were paid.

                  (i) Termination of Employment. In the event that a Participant
         experiences a termination of employment with the Company for any
         reason, including death, Disability, or Retirement, (as defined herein
         or under the then-established rules of the Company), any and all of the
         Participant's Shares of Restricted Stock still subject to restrictions
         as of the date of termination shall automatically be forfeited and
         returned to the Company; provided, however, that the Committee, in its
         sole discretion, may waive the restrictions remaining on any or all
         Shares of Restricted Stock, pursuant to this Section 10, and add such
         new restrictions to those Shares of Restricted Stock as it deems
         appropriate.

11. NON-EMPLOYEE DIRECTOR OPTIONS. Notwithstanding any of the other provisions
of the Plan to the contrary, the provisions of this Section 11 shall apply only
to grants of Options to Non-Employee Directors. Except as set forth in this
Section 11, the other provisions of the Plan shall apply to grants of Options to
Non-Employee Directors to the extent not inconsistent with this Section. For
purposes of interpreting Section 6 of this Plan, a Non-Employee Director's
service as a member of the Board of Directors of the Company or of a First Tier
Subsidiary shall be deemed to be employment with the Company or its
Subsidiaries.

                  (a) General. Non-Employee Directors shall receive Nonqualified
         Stock Options in accordance with this Section 11 and may not be granted
         Stock Appreciation Rights or Incentive Stock Options under this Plan.
         The purchase price per Share purchasable under Options granted to
         Non-Employee Directors shall be the Fair Market Value of a Share on the
         date of grant. No Agreement with any Non-Employee Director may alter
         the provisions of this Section and no Option granted to a Non-Employee
         director may be subject to a discretionary acceleration of
         exercisability.

                  (b) Annual Grants to Non-Employee Directors. Each Non-Employee
         Director and each Non-Employee Director of a First Tier Subsidiary
         will, without action by the Committee, annually be granted
         automatically an Option to purchase 1000 Shares. The grants shall be
         made on May 16, 2000 and on January 15 of each year thereafter, to all
         such directors in office on each such date (except that no May 16, 2000
         grant shall be made to a director who has received a grant at any
         earlier date in 2000).

                                       19
<PAGE>

                  (c) Vesting. Each Option granted to Non-Employee Directors
         shall be immediately exercisable as to all of the Shares covered by the
         Option. Sections 6(d) and 6(f) of this Plan shall not apply to Options
         granted to Non-Employee Directors.

                  (d) Duration. Subject to the immediately following sentence,
         each Option granted to a Non-Employee Director shall be for a term of
         10 years. Upon the cessation of a Non-Employee Director's membership on
         the Board for any reason, Options granted to such Non-Employee Director
         shall expire upon the earlier of (i) three (3) years from the date of
         such cessation of Board membership or (ii) expiration of the term of
         the Option. The Committee may not provide for an extended exercise
         period beyond the periods set forth in this Section 11(d).

                  (e) Declining Awards. Notwithstanding any automatic grant of
         an Award to a Non-Employee Director under this Section 11, a
         Non-Employee Director may elect, at any time before the automatic Award
         would otherwise be made, to decline an automatic Award under this Plan
         or to revoke a previous election to decline an automatic grant of an
         Award. A Non-Employee Director who elects to decline the automatic
         grant of an Award under this Plan shall receive nothing in lieu of such
         Award (either at the time of such election or at any time thereafter).

12. RELEASE OF FINANCIAL INFORMATION. A copy of the Company's annual report to
stockholders shall be delivered to each Participant if and at the time any such
report is distributed to the Company's stockholders. Upon request, by any
Participant, the Company shall furnish to such Participant a copy of its most
recent annual report and each quarterly report and current report filed under
the Exchange Act since the end of the Company's prior fiscal year.

13. TERMINATION AND AMENDMENT OF THE PLAN. The Plan shall terminate on the day
preceding the tenth anniversary of its Effective Date, except with respect to
Awards outstanding on such date, and no Awards may be granted thereafter. The
Board may sooner terminate or amend the Plan at any time, and from time to time;
provided, however, that, except as provided in Section 9 hereof, no amendment
shall be effective unless approved by the stockholders of the Company where
stockholder approval of such amendment is required (a) to comply with Rule 16b-3
under the Exchange Act subsequent to the Registration Date or (b) to comply with
any other law, regulation or stock exchange rule. Notwithstanding anything in
this Section 13 to the contrary, subsequent to the registration of a class of
equity securities of the Company under Section 12 of the Exchange Act, Section
11 relating to Options for Non Employee Directors shall not be amended more than
once in any six-month period, other than to comport with changes in the Code,
the Employee Retirement Income Security Act of 1974, as amended, or the rules or
regulations thereunder.

Except as provided in Section 9 hereof, rights and obligations under any Award
granted before any amendment of the Plan shall not be adversely altered or
impaired by such amendment, except with the consent of the Participant.

14. NON-EXCLUSIVITY OF THE PLAN. The adoption of the Plan by the Board shall not
be construed as amending, modifying or rescinding any previously approved
incentive arrangement or as creating any limitations on the power of the Board
to adopt such other incentive arrangements as it may deem desirable, including,
without limitation, the granting of stock options otherwise than under the Plan,
and such arrangements may be either applicable generally or only in specific
cases.

15. LIMITATION OF LIABILITY. As illustrative of the limitations of liability of
the Company, but not intended to be exhaustive thereof, nothing in the Plan
shall be construed to:

                  (a) give any employee any right to be granted an Award other
         than at the sole discretion of the Committee;

                  (b) give any person any rights whatsoever with respect to
         Shares except as specifically provided in the Plan;

                  (c) limit in any way the right of the Company or its
         Subsidiaries to terminate the employment of any person at any time; or

                                       20
<PAGE>

                  (d) be evidence of any agreement or understanding, expressed
         or implied, that the Company, or its Subsidiaries, will employ any
         person in any particular position, at any particular rate of
         compensation or for any particular period of time.

16. REGULATIONS AND OTHER APPROVALS; GOVERNING LAW.

                  (a) This Plan and the rights of all persons claiming hereunder
         shall be construed and determined in accordance with the laws of the
         State of Iowa.

                  (b) The obligation of the Company to sell or deliver Shares
         with respect to Options granted under the Plan shall be subject to all
         applicable laws, rules and regulations, including all applicable
         federal and state securities laws, and the obtaining of all such
         approvals by governmental agencies as may be deemed necessary or
         appropriate by the Committee.

                  (c) Subsequent to the Registration Date, any provisions of the
         Plan inconsistent with Rule l6b-3 under Exchange Act shall be
         inoperative and shall not affect the validity of the Plan.

                  (d) Except as otherwise provided in Section 13, the Board may
         make such changes as may be necessary or appropriate to comply with the
         rules and regulations of any government authority or to obtain for
         Participants granted Incentive Stock Options, the tax benefits under
         the applicable provisions of the Code and regulations promulgated
         thereunder.

                  (e) Each Award is subject to the requirement that, if at any
         time the Committee determines, in its absolute discretion, that the
         listing, registration or qualification of Shares issuable pursuant to
         the Plan is required by any securities exchange or under any state or
         federal law, or the consent or approval of any governmental regulatory
         body is necessary or desirable as a condition of, or in connection
         with, the grant of an Award or the issuance of Shares, no Awards shall
         be granted or payment made or Shares issued, in whole or in part,
         unless listing, registration, qualification, consent or approval has
         been effected or obtained free of any conditions as acceptable to the
         Committee.

                  (f) In the event that the disposition of Shares acquired
         pursuant to the Plan is not covered by a then current registration
         statement under the Securities Act and is not otherwise exempt from
         such registration, such Shares shall be restricted against transfer to
         the extent required by the Securities Act or regulations thereunder,
         and the Committee may require a Participant receiving Shares pursuant
         to the Plan, as a condition precedent to receipt of such Shares, to
         represent to the Company in writing that the Shares acquired by such
         Participant are acquired for investment only and not with a view to
         distribution.

17. MISCELLANEOUS.

                  (a) Multiple Agreements. The terms of each Award may differ
         from, other Awards granted under the Plan at the same time, or at any
         other time. The Committee may also grant more than one Award to a given
         Participant during the term of the Plan, either in addition to, or in
         substitution for, one or more Awards previously granted to that
         Participant. The grant of multiple Awards may be evidenced by a single
         Agreement or multiple Agreements, as determined by the Committee.

                  (b) Withholding of Taxes. The Company shall have the right to
         deduct from any payment of cash to any Participant an amount equal to
         the federal, state and local income taxes and other amounts required by
         law to be withheld with respect to any Award. Notwithstanding anything
         to the contrary contained herein, if a Participant is entitled to
         receive Shares upon exercise of an Option or Stock Appreciation Right,
         the Company shall have the right to require such Participant, prior to
         the delivery of such Shares, to pay to the Company the amount of any
         federal, state or local income taxes and other amounts that the Company
         is required by law to withhold. Participants may elect, subject to the
         approval of the Committee, to satisfy the withholding requirement, in
         whole or in part, by having the Company withhold Shares having a Fair
         Market Value, on the date the tax is to be determined, equal to the
         amount required to be withheld. All elections shall be irrevocable, and
         be made in writing, signed by the Participant in advance of the day
         that the transaction becomes taxable. The Agreement evidencing any
         Incentive Stock Options granted under this Plan shall provide that if
         the Participant makes a disposition, within the meaning of Section
         424(c) of the Code and regulations promulgated thereunder, of any Share

                                       21
<PAGE>

         or Shares issued to such Participant pursuant to such Participant's
         exercise of the Incentive Stock Option, and such disposition occurs
         within the two-year period commencing on the day after the date of
         grant of such Option or within the one-year period commencing on the
         day after the date of transfer of the Share or Shares to the
         Participant pursuant to the exercise of such Option, such Participant
         shall, within ten (10) days of such disposition, notify the Company
         thereof and thereafter immediately deliver to the Company any amount of
         federal, state or local income taxes and other amounts that the Company
         informs the Participant the Company is required to withhold.

                  (c) Designation of Beneficiary. Each Participant may, with the
         consent of the Committee, designate a person or persons to receive in
         the event of such Participant's death, any Award or any amount of
         Shares payable pursuant thereto, to which such Participant would then
         be entitled. Such designation shall be made upon forms supplied by and
         delivered to the Company and may be revoked or changed in writing. In
         the event of the death of a Participant and in the absence of a
         beneficiary validly designated under the Plan who is living at the time
         of such Participant's death, the Company shall deliver such Options,
         Stock Appreciation Rights, Restricted Stock and/or amounts payable to
         the executor or administrator of the estate of the Participant, or if
         no such executor or administrator has been appointed (to the knowledge
         of the Company), the Company, in its discretion, may deliver such
         Options, Stock Appreciation Rights, Restricted Stock and/or amounts
         payable to the spouse or to any one or more dependents or relatives of
         the Participant, or if no spouse, dependent or relative is known to the
         Company, then to such other person as the Company may designate.

                  (d) Gender and Number. Except where otherwise indicated by the
         context, any masculine term used herein also shall include the
         feminine; the plural shall include the singular and the singular shall
         include the plural.

                  (e) Severability. In the event any provision of the Plan shall
         be held illegal or invalid for any reason, the illegality or invalidity
         shall not affect the remaining parts of the Plan, and the Plan shall be
         construed and enforced as if the illegal or invalid provision had not
         been included.

                  (f) Successors. All obligations of the Company under the Plan,
         with respect to Awards granted hereunder, shall be binding on any
         successor to the Company, whether the existence of such successor is
         the result of a direct or indirect purchase, merger, consolidation, or
         otherwise, of all or substantially all of the business and/or assets of
         the Company.

18. EFFECTIVE DATE. This Plan shall become effective on the Effective Date of
this Plan.

                                       22Exhibit 4.1

--------------------------------------------------------------------------------

                                   FARM BUREAU

                               401(k) SAVINGS PLAN

--------------------------------------------------------------------------------

                                       10
<PAGE>

                             ADOPTION AGREEMENT #005
                   NONSTANDARDIZED 401(k) PROFIT SHARING PLAN

         The undersigned, Iowa Farm Bureau Federation ("Employer"), by executing
this Adoption Agreement, elects to establish a retirement plan and trust
("Plan") under the Nyemaster, Goode, Voigts, West, Hansell & O'Brien, P.C.
Defined Contribution Prototype Plan (basic plan document # 01). The Employer,
subject to the Employer's Adoption Agreement elections, adopts fully the
Prototype Plan and Trust provisions. This Adoption Agreement, the basic plan
document and any attached appendices or addenda, constitute the Employer's
entire plan and trust document. All section references within this Adoption
Agreement are Adoption Agreement section references unless the Adoption
Agreement or the context indicate otherwise. All article references are basic
plan document and Adoption Agreement references as applicable. Numbers in
parenthesis which follow headings are references to basic plan document
sections. The Employer makes the following elections granted under the
corresponding provisions of the basic plan document.

                                    ARTICLE I
                                   DEFINITIONS

1.       PLAN (1.21). The name of the Plan as adopted by the Employer is Farm
         Bureau 401(k) Savings Plan.

2.       TRUSTEE (1.33). The Trustee executing this Adoption Agreement is:
         (Choose one of (a), (b) or (c))

[ ]      (a) A discretionary Trustee. See Plan Section 10.03[A].

[x]      (b) A nondiscretionary Trustee. See Plan Section 10.03[B].

[ ]      (c) A Trustee under a separate trust agreement. See Plan Section
         10.03[G].

3.       EMPLOYEE (1.11). The following Employees are not eligible to
         participate in the Plan: (Choose (a) or one or more of (b) through (g)
         as applicable)

[ ]      (a) No exclusions.

[ ]      (b) Collective bargaining Employees.

[ ]      (c) Nonresident aliens.

[ ]      (d) Leased Employees.

[ ]      (e) Reclassified Employees.

[x]      (f) Classifications: Employees employed on a temporary basis who are
         designated by the Employer as of initial date of employment or
         reemployment that employment status with the Employer (or Participating
         Employer) is of a temporary and not permanent nature.

[x]      (g) Exclusions by types of contributions. The following
         classification(s) of Employees are not eligible for the specified
         contributions:

                  Employee classification: All Employees except Agency Managers,
         Assistant Agency Managers and Office Assistants who are employees of
         Farm Bureau Mutual Insurance Company and except employees of South
         Dakota Farm Bureau Federation.

                  Contribution type: Nonelective (profit sharing) contributions.

4.       COMPENSATION (1.07). The Employer makes the following election(s)
         regarding the definition of Compensation for purposes of the
         contribution allocation formula under Article III: (Choose one of (a),
         (b) or (c))

[x]      (a) W-2 wages increased by Elective Contributions.

[ ]      (b) Code ss.3401(a) federal income tax withholding wages increased by
         Elective Contributions.

[ ]      (c) 415 compensation.

                                       11
<PAGE>

[Note: Each of the Compensation definitions in (a), (b) and (c) includes
Elective Contributions. See Plan Section 1.07(D). To exclude Elective
Contributions, the Employer must elect (g).]

Compensation taken into account. For the Plan Year in which an Employee first
becomes a Participant, the Plan Administrator will determine the allocation of
Employer contributions (excluding deferral contributions) by taking into
account: (Choose one of (d) or (e))

[ ]      (d) Plan Year. The Employee's Compensation for the entire Plan Year.

[x]      (e) Compensation while a Participant. The Employee's Compensation only
         for the portion of the Plan Year in which the Employee actually is a
         Participant.

Modifications to Compensation definition. The Employer elects to modify the
Compensation definition elected in (a), (b) or (c) as follows. (Choose one or
more of (f) through (n) as applicable. If the Employer elects to allocate its
nonelective contribution under Plan Section 3.04 using permitted disparity, (i),
(j), (k) and (l) do not apply):

[ ]      (f) Fringe benefits. The Plan excludes all reimbursements or other
         expense allowances, fringe benefits (cash and noncash), moving
         expenses, deferred compensation and welfare benefits.

[ ]      (g) Elective Contributions. The Plan excludes a Participant's Elective
         Contributions. See Plan Section 1.07(D).

[ ]      (h) Exclusion. The Plan excludes Compensation in excess of: ___________

[ ]      (i) Bonuses. The Plan excludes bonuses.

[ ]      (j) Overtime. The Plan excludes overtime.

[ ]      (k) Commissions. The Plan excludes commissions.

[x]      (l) Nonelective contributions. The following modifications apply to the
         definition of Compensation for nonelective contributions: See Addendum,
         paragraph 6.

[ ]      (m) Deferral contributions. The following modifications apply to the
         definition of Compensation for deferral contributions: _______________.

[ ]      (n) Matching contributions. The following modifications apply to the
         definition of Compensation for matching contributions: _______________.

5.       PLAN YEAR/LIMITATION YEAR (1.24). Plan Year and Limitation Year mean
         the 12-consecutive month period (except for a short Plan Year) ending
         every: (Choose one of (a) or (b). Choose (c) if applicable)

[x]      (a) December 31.

[ ]      (b) Other: ___________________________________________________________.

[ ]      (c) Short Plan Year: commencing on: _________ and ending on: _________.

6.       EFFECTIVE DATE (1.10). The Employer's adoption of the Plan is a:
         (Choose one of (a) or (b))

[ ]      (a) New Plan. The Effective Date of the Plan is: _____________________.

[x]      (b) Restated Plan. The restated Effective Date is: January 1, 1997.
         This Plan is an amendment and restatement of an existing retirement
         plan(s) originally established effective as of: January 1, 1987.

                                       12
<PAGE>

7.       HOUR OF SERVICE/ELAPSED TIME METHOD (1.15). The crediting method for
         Hours of Service is: (Choose one or more of (a) through (d) as
         applicable)

[x]      (a) Actual Method. See Plan Section 1.15(B).

[ ]      (b) Equivalency Method. The Equivalency Method is: ___________________.
         [Note: Insert "daily," "weekly," "semi-monthly payroll periods" or
         "monthly".] See Plan Section 1.15(c).

[ ]      (c) Combination method. In lieu of the Equivalency Method specified in
         (b), the Actual Method applies for purposes of: ______________________.

[ ]      (d) Elapsed Time Method. In lieu of crediting Hours of Service, the
         Elapsed Time Method applies for purposes of crediting Service for:
         (Choose one or more of (1), (2) or (3) as applicable)

         [ ]      (1) Eligibility under Article II.

         [ ]      (2) Vesting under Article V.

         [ ]      (3) Contribution allocations under Article III.

8.       PREDECESSOR EMPLOYER SERVICE (1.30). In addition to the predecessor
         service the Plan must credit by reason of Section 1.30 of the Plan, the
         Plan credits as Service under this Plan service with the following
         predecessor employer(s): See Addendum, paragraph 1.

[Note: If the Plan does not credit any additional predecessor service under this
Section 1.30, insert "N/A" in the blank line. The Employer also may elect to
credit predecessor service with specified Participating Employers only. See the
Participation Agreement.] Service with the designated predecessor employer(s)
applies: (Choose one or more of (a) through (d) as applicable)

[x]      (a) Eligibility. For eligibility under Article II. See Plan Section
         1.30 for time of Plan entry.

[x]      (b) Vesting. For vesting under Article V.

[ ]      (c) Contribution allocation. For contribution allocations under Article
         III.

[ ]      (d) Exceptions. Except for the following Service: ____________________.

                                   ARTICLE II
                            ELIGIBILITY REQUIREMENTS

9.       ELIGIBILITY (2.01).

Eligibility conditions. To become a Participant in the Plan, an Employee must
satisfy the following eligibility conditions: (Choose one or more of (a) through
(e) as applicable) [Note: If the Employer does not elect (c), the Employer's
elections under (a) and (b) apply to all types of contributions. The Employer as
to deferral contributions may not elect (b)(2) and may not elect more than 12
months in (b)(4) and (b)(5).]

[x]      (a) Age. Attainment of age 21 (not to exceed age 21).

[x]      (b) Service. Service requirement. (Choose one of (1) through (5))

         [ ]      (1) One Year of Service.

         [x]      (2) Two Years of Service, without an intervening Break in
                  Service. See Plan Section 2.03(A). See Addendum, paragraph 2.

         [ ]      (3) One Hour of Service (immediate completion of Service
                  requirement). The Employee satisfies the Service requirement
                  on his/her Employment Commencement Date.

         [ ]      (4) ___________ months (not exceeding 24).

                                       13
<PAGE>

         [ ]      (5) An Employee must complete __________ Hours of Service
                  within the _______________________ time period following the
                  Employee's Employment Commencement Date. If an Employee does
                  not complete the stated Hours of Service during the specified
                  time period (if any), the Employee is subject to the One Year
                  of Service requirement. [Note: The number of hours may not
                  exceed 1,000 and the time period may not exceed 24 months. If
                  the Plan does not require the Employee to satisfy the Hours of
                  Service requirement within a specified time period, insert
                  "N/A" in the second blank line.]

[x]      (c) Alternative 401(k)/401(m) eligibility conditions. In lieu of the
         elections in (a) and (b), the Employer elects the following eligibility
         conditions for the following types of contributions: (Choose (1) or (2)
         or both if the Employer wishes to impose less restrictive eligibility
         conditions for deferral/Employee contributions or for matching
         contributions)

                  (1) [x] Deferral/Employee contributions: (Choose one of a.
                          through d. Choose e. if applicable)

                           a. [ ] One Year of Service
                           b. [ ] One Hour of Service (immediate completion of
                                  Service requirement)
                           c. [x] One month(s) (not exceeding 12)
                           d. [ ] An Employee must complete __________ Hours of
                                  Service within the __________ time period
                                  following an Employee's Employment
                                  Commencement Date. If an Employee does not
                                  complete the stated Hours of Service during
                                  the specified time period (if any), the
                                  Employee is subject to the One Year of
                                  Service requirement. [Note: The number of
                                  hours may not exceed 1,000 and the time
                                  period may not exceed 12 months. If the Plan
                                  does not require the Employee to satisfy the
                                  Hours of Service requirement within a
                                  specified time period, insert "N/A" in the
                                  second blank line.]
                           e. [x] Age 21 (not exceeding age 21)

                  (2) [x] Matching contributions: (Choose one of f. through i.
                          Choose j. if applicable)

                           f. [ ] One Year of Service
                           g. [ ] One Hour of Service (immediate completion of
                                  Service requirement)
                           h. [x] One month(s) (not exceeding 24)
                           i. [ ] An Employee must complete __________ Hours of
                                  Service within the __________ time period
                                  following an Employee's Employment
                                  Commencement Date. If an Employee does not
                                  complete the stated Hours of Service during
                                  the specified time period (if any), the
                                  Employee is subject to the One Year of
                                  Service requirement. [Note: The number of
                                  hours may not exceed 1,000 and the time
                                  period may not exceed 24 months. If the Plan
                                  does not require the Employee to satisfy the
                                  Hours of Service requirement within a
                                  specified time period, insert "N/A" in the
                                  second blank line.]
                           j. [x] Age 21 (not exceeding age 21)

[ ]      (d) Service requirements:_____________________________________________
         ______________________________________________________________________.
         [Note: Any Service requirement the Employer elects in (d) must be
         available under other Adoption Agreement elections or a combination
         thereof.]

[ ]      (e) Dual eligibility. The eligibility conditions of this Section 2.01
         apply solely to an Employee employed by the Employer after ___________.
         If the Employee was employed by the Employer by the specified date, the
         Employee will become a Participant on the latest of: (i) the Effective
         Date; (ii) the restated Effective Date; (iii) the Employee's Employment
         Commencement Date; or (iv) on the date the Employee attains age _______
         (not exceeding age 21).

Plan Entry Date. "Plan Entry Date" means the Effective Date and: (Choose one of
(f) through (j). Choose (k) if applicable) [Note: If the Employer does not elect
(k), the elections under (f) through (j) apply to all types of contributions.
The Employer must elect at least one Entry Date per Plan Year.]

[ ]      (f) Semi-annual Entry Dates. The first day of the Plan Year and the
         first day of the seventh month of the Plan Year.

[ ]      (g) The first day of the Plan Year.

                                       14
<PAGE>

[ ]      (h) Employment Commencement Date (immediate eligibility).

[x]      (i) The first day of each: payroll period (e.g., "Plan Year quarter").

[ ]      (j) The following Plan Entry Dates: ___________________________________
         ______________________________________________________________________.

[ ]      (k) Alternative 401(k)/401(m) Plan Entry Date(s). For the alternative
         401(k)/401(m) eligibility conditions under(c), Plan Entry Date means:
         (Choose (1) or (2) or both as applicable)

<TABLE>
<S>                                                <C>
         (1) [ ] Deferral/Employee contributions   (2) [ ] Matching contributions
                 (Choose one of a. through d.)             (Choose one of e. through h.)

             a. [ ] Semi-annual Entry Dates            e. [ ] Semi-annual Entry Dates
             b. [ ] The first day of the Plan Year     f. [ ] The first day of the Plan Year
             c. [ ] Employment Commencement Date       g. [ ] Employment Commencement Date
                    (immediate eligibility)                   (immediate eligibility)
             d. [ ] The first day of each: _______     h. [ ] The first day of each: _______
</TABLE>

Time of participation. An Employee will become a Participant, unless excluded
under Section 1.11, on the Plan Entry Date (if employed on that date): (Choose
one of (l), (m) or (n). Choose (o) if applicable) [Note: If the Employer does
not elect (o), the election under (l), (m) or (n) applies to all types of
contributions.]

[x]      (l) Immediately following or coincident with

[ ]      (m) Immediately preceding or coincident with

[ ]      (n) Nearest

[ ]      (o) Alternative 401(k)/401(m) election(s): (Choose (1) or (2) or both
         as applicable)

<TABLE>
<S>      <C>                                       <C>
         (1) [ ] Deferral contributions            (2) [ ] Matching contributions
                                                           (Choose one of b., c. or d.)

             a. [ ] Immediately following              b. [ ] Immediately following
                    or coincident with                        or coincident with
                                                       c. [ ] Immediately preceding
                                                              or coincident with
                                                       d. [ ] Nearest
</TABLE>

the date the Employee completes the eligibility conditions described in this
Section 2.01. [Note: Unless otherwise excluded under Section 1.11, an Employee
must become a Participant by the earlier of: (1) the first day of the Plan Year
beginning after the date the Employee completes the age and service requirements
of Code ss.410(a); or (2) 6 months after the date the Employee completes those
requirements.]

10.      YEAR OF SERVICE - ELIGIBILITY (2.02). (Choose (a) and (b) as
         applicable) [Note: If the Employer does not elect a Year of Service
         condition or elects the Elapsed Time Method, the Employer should not
         complete (a) or (b).]

[x]      (a) Year of Service. An Employee must complete 1,000 Hour(s) of Service
         during an eligibility computation period to receive credit for a Year
         of Service under Article II: [Note: The number may not exceed 1,000. If
         left blank, the requirement is 1,000.]

[x]      (b) Eligibility computation period. After the initial eligibility
         computation period described in Plan Section 2.02, the Plan measures
         the eligibility computation period as: (Choose one of (1) or (2))

         [ ]      (1) The Plan Year beginning with the Plan Year which includes
                  the first anniversary of the Employee's Employment
                  Commencement Date.

         [x]      (2) The 12-consecutive month period beginning with each
                  anniversary of the Employee's Employment Commencement Date.

                                       15
<PAGE>

11.      PARTICIPATION - BREAK IN SERVICE (2.03). The one year hold-out rule
         described in Plan Section 2.03(B): (Choose one of (a), (b) or (c))

[x]      (a) Not applicable. Does not apply to the Plan.

[ ]      (b) Applicable. Applies to the Plan and to all Participants.

[ ]      (c) Limited application. Applies to the Plan, but only to a Participant
         who has incurred a Separation from Service.

12.      ELECTION NOT TO PARTICIPATE (2.06). The Plan: (Choose one of (a) or
         (b))

[x]      (a) Election not permitted. Does not permit an eligible Employee to
         elect not to participate.

[ ]      (b) Irrevocable election. Permits an Employee to elect not to
         participate if the Employee makes a one-time irrevocable election prior
         to the Employee's Plan Entry Date.

                                   ARTICLE III
         EMPLOYER CONTRIBUTIONS, DEFERRAL CONTRIBUTIONS AND FORFEITURES

13.      AMOUNT AND TYPE (3.01). The amount and type(s) of the Employer's
         contribution to the Trust for a Plan Year or other specified period
         will equal: (Choose one or more of (a) through (f) as applicable)

[x]      (a) Deferral contributions (401(k) arrangement). The dollar or
         percentage amount by which each Participant has elected to reduce
         his/her Compensation, as provided in the Participant's salary reduction
         agreement and in accordance with Section 3.02.

[x]      (b) Matching contributions (other than safe harbor matching
         contributions under Section 3.01(d)). The matching contributions made
         in accordance with Section 3.03.

[x]      (c) Nonelective contributions (profit sharing). The following
         nonelective contribution: (Choose (1) or (2) or both as applicable)
         [Note: The Employer may designate as a qualified nonelective
         contribution, all or any portion of its nonelective contribution. See
         Plan Section 3.04(F).]

         [x]      (1) Discretionary. An amount the Employer in its sole
                      discretion may determine.

         [ ]      (2) Fixed. The following amount: _____________________________

[x]      (d) 401(k) safe harbor contributions. The following 401(k) safe harbor
         contributions described in Plan Section 14.02(D): (Choose one of (1),
         (2) or (3). Choose (4), if applicable)

         [ ]      (1) Safe harbor nonelective contribution. The safe harbor
                  nonelective contribution equals _________ % of a Participant's
                  Compensation [Note: the amount in the blank must be at least
                  3%.].

         [x]      (2) Basic safe harbor matching contribution. A matching
                  contribution equal to 100% of each Participant's deferral
                  contributions not exceeding 3% of the Participant's
                  Compensation, plus 50% of each Participant's deferral
                  contributions in excess of 3% but not in excess of 5% of the
                  Participant's Compensation. For this purpose, "Compensation"
                  means Compensation for: Plan Year. [Note: The Employer must
                  complete the blank line with the applicable time period for
                  computing the Employer's basic safe harbor match, such as
                  "each payroll period," "each month," "each Plan Year quarter"
                  or "the Plan Year".] See Addendum, paragraph 3.

         [ ]      (3) Enhanced safe harbor matching contribution. (Choose one of
                  a. or b.)

                  [ ]      a. Uniform percentage. An amount equal to _______% of
                           each Participant's deferral contributions not
                           exceeding _______% of the Participant's Compensation.
                           For this purpose, "Compensation" means Compensation
                           for: ______________________________________________.
                           [See the Note in (d)(2).]

                  [ ]      b. Tiered formula. An amount equal to the specified
                           matching percentage for the corresponding level of
                           each Participant's deferral contribution percentage.
                           For this purpose, "Compensation" means Compensation
                           for:_______________________________________________.
                           [See the Note in (d)(2).]

                                       16
<PAGE>

            Deferral Contribution Percentage        Matching Percentage
            --------------------------------        -------------------

                  _________________                  _________________
                  _________________                  _________________
                  _________________                  _________________

[Note: The matching percentage may not increase as the deferral contribution
percentage increases and the enhanced matching formula otherwise must satisfy
the requirements of Code ss. ss.401(k)(12)(B)(ii) and (iii). If the Employer
wishes to avoid ACP testing on its enhanced safe harbor matching contribution,
the Employer also must limit deferral contributions taken into account (the
"Deferral Contribution Percentage") for the matching contribution to 6% of Plan
Year Compensation.]

         [ ]      (4) Another plan. The Employer will satisfy the 401(k) safe
                  harbor contribution in the following plan: __________________.

[ ]      (e) Davis-Bacon contributions. The amount(s) specified for the
         applicable Plan Year or other applicable period in the Employer's
         Davis-Bacon contract(s). The Employer will make a contribution only to
         Participants covered by the contract and only with respect to
         Compensation paid under the contract. If the Participant accrues an
         allocation of nonelective contributions (including forfeitures) under
         the Plan in addition to the Davis-Bacon contribution, the Plan
         Administrator will: (Choose one of (1) or (2))

         [ ]      (1) Not reduce the Participant's nonelective contribution
                  allocation by the Davis-Bacon contribution.

         [ ]      (2) Reduce the Participant's nonelective contribution
                  allocation by the Davis-Bacon contribution.

[ ]      (f) Frozen Plan. This Plan is a frozen Plan effective: _______________.
         For any period following the specified date, the Employer will not
         contribute to the Plan, a Participant may not contribute and an
         otherwise eligible Employee will not become a Participant in the Plan.

14.      DEFERRAL CONTRIBUTIONS (3.02). The following limitations and terms
         apply to an Employee's deferral contributions. (If the Employer elects
         Section 3.01(a), the Employer must elect (a). (Choose (b) or (c) as
         applicable)

[x]      (a) Limitation on amount. An Employee's deferral contributions are
         subject to the following limitation(s) in addition to those imposed by
         the Code: (Choose (1), (2) or (3) as applicable)

         [ ]      (1) Maximum deferral amount: ________________________________.

         [ ]      (2) Minimum deferral amount: ________________________________.

         [x]      (3) No limitations.

For the Plan Year in which an Employee first becomes a Participant, the Plan
Administrator will apply any percentage limitation the Employer elects in (1) or
(2) to the Employee's Compensation: (Choose one of (4) or (5) unless the
Employer elects (3))

         [x]      (4) Only for the portion of the Plan Year in which the
                  Employee actually is a Participant.

         [ ]      (5) For the entire Plan Year.

[ ]      (b) Negative deferral election. The Employer will withhold _______%
         from the Participant's Compensation unless the Participant elects a
         lesser percentage (including zero) under his/her salary reduction
         agreement. See Plan Section 14.02(C). The negative election will apply
         to: (Choose one of (1) or (2))

         [ ]      (1) All Participants who have not deferred at least the
                  automatic deferral amount as of: _____________________________
                  _____________________________________________________________.

         [ ]      (2) Each Employee whose Plan Entry Date is on or following the
                  negative election effective date.

[ ]      (c) Cash or deferred contributions. For each Plan Year for which the
         Employer makes a designated cash or deferred contribution under Plan
         Section 14.02(B), a Participant may elect to receive directly in cash
         not more than the following portion (or, if less, the 402(g)
         limitation) of his/her proportionate share of that cash or deferred
         contribution: (Choose one of (1) or (2))

                                       17
<PAGE>

         [ ]      (1) All or any portion.         [ ]      (2) ____%.

Modification/revocation of salary reduction agreement. A Participant
prospectively may modify or revoke a salary reduction agreement, or may file a
new salary reduction agreement following a prior revocation, at least once per
Plan Year or during any election period specified by the basic plan document or
required by the Internal Revenue Service. The Plan Administrator also may
provide for more frequent elections in the Plan's salary reduction agreement
form.

15.      MATCHING CONTRIBUTIONS (INCLUDING ADDITIONAL SAFE HARBOR MATCH UNDER
         PLAN SECTION 14.02(D)(3)) (3.03). The Employer matching contribution is
         (If the Employer elects Section 3.01(b), the Employer must elect one or
         more of (a), (b) or (c) as applicable. Choose (d) if applicable)

[x]      (a) Fixed formula. An amount equal to _______% of each Participant's
         deferral contributions. See Addendum paragraphs 3 and 4.

[x]      (b) Discretionary formula. An amount (or additional amount) equal to a
         matching percentage the Employer from time to time may deem advisable
         of the Participant's deferral contributions. The Employer, in its sole
         discretion, may designate as a qualified matching contribution, all or
         any portion of its discretionary matching contribution. The portion of
         the Employer's discretionary matching contribution for a Plan Year not
         designated as a qualified matching contribution is a regular matching
         contribution. See Addendum, paragraph 5.

[ ]      (c) Multiple level formula. An amount equal to the following
         percentages for each level of the Participant's deferral contributions.
         [Note: The matching percentage only will apply to deferral
         contributions in excess of the previous level and not in excess of the
         stated deferral contribution percentage.]

                Deferral Contributions              Matching Percentage
                ----------------------              -------------------

                  _________________                  _________________
                  _________________                  _________________
                  _________________                  _________________

[ ]      (d) Related Employers. If two or more Related Employers contribute to
         this Plan, the Plan Administrator will allocate matching contributions
         and matching contribution forfeitures only to the Participants directly
         employed by the contributing Employer. The matching contribution
         formula for the other Related Employer(s) is: ________________________.
         [Note: If the Employer does not elect (d), the Plan Administrator will
         allocate all matching contributions and matching forfeitures without
         regard to which contributing Related Employer directly employs the
         Participant.]

Time period for matching contributions. The Employer will determine its matching
contribution based on deferral contributions made during each: (Choose one of
(e) through (h))

[x]      (e) Plan Year.

[ ]      (f) Plan Year quarter.

[ ]      (g) Payroll period.

[ ]      (h) Alternative time period: _________________________________. [Note:
         Any alternative time period the Employer elects in (h) must be the same
         for all Participants and may not exceed the Plan Year.]

Deferral contributions taken into account. In determining a Participant's
deferral contributions taken into account for the above-specified time period
under the matching contribution formula, the following limitations apply:
(Choose one of (i), (j) or (k))

[ ]      (i) All deferral contributions. The Plan Administrator will take into
         account all deferral contributions.

[x]      (j) Specific limitation. The Plan Administrator will disregard deferral
         contributions exceeding ______% of the Participant's Compensation.
         [Note: To avoid the ACP test in a safe harbor 401(k) plan, the Employer
         must limit deferrals and Employee contributions which are subject to
         match to 6% of Plan Year Compensation.] See Addendum, paragraph 3.

                                       18
<PAGE>

[ ]      (k) Discretionary. The Plan Administrator will take into account the
         deferral contributions as a percentage of the Participant's
         Compensation as the Employer determines.

Other matching contribution requirements. The matching contribution formula is
subject to the following additional requirements: (Choose (l) or (m) or both
applicable)

[ ]      (l) Matching contribution limits. A Participant's matching
         contributions may not exceed: (Choose one of (1) or (2))

         [ ]      (1) ___________________. [Note: The Employer may elect (1) to
                  place an overall dollar or percentage limit on matching
                  contributions.]

         [ ]      (2) 4% of a Participant's Compensation for the Plan Year under
                  the discretionary matching contribution formula. [Note: The
                  Employer must elect (2) if it elects a discretionary matching
                  formula with the safe harbor 401(k) contribution formula and
                  wishes to avoid the ACP test.]

[x]      (m) Qualified matching contributions. The Plan Administrator will
         allocate as qualified matching contributions, the matching
         contributions specified in Adoption Agreement Section: 15(a) (3.03).
         The Plan Administrator will allocate all other matching contributions
         as regular matching contributions. [Note: If the Employer elects two
         matching formulas, the Employer may use (m) to designate one of the
         formulas as a qualified matching contribution.]

16.      CONTRIBUTION ALLOCATION (3.04).

Employer nonelective contributions (3.04(A)). The Plan Administrator will
allocate the Employer's nonelective contribution under the following
contribution allocation formula: (Choose one of (a), (b) or (c). Choose (d) if
applicable)

[x]      (a) Nonintegrated (pro rata) allocation formula. See Addendum,
         paragraph 6.

[ ]      (b) Permitted disparity. The following permitted disparity formula and
         definitions apply to the Plan: (Choose one of (1) or (2). Also choose
         (3))

         [ ]      (1) Two-tiered allocation formula.

         [ ]      (2) Four-tiered allocation formula.

         [ ]      (3) For purposes of Section 3.04(b), "Excess Compensation"
                  means Compensation in excess of: (Choose one of a. or b.)

                  [ ]      a. ________% of the taxable wage base in effect on
                           the first day of the Plan Year, rounded to the next
                           highest $ ____________ (not exceeding the taxable
                           wage base).

                  [ ]      b. The following integration level: ________________.
                           [Note: The integration level cannot exceed the
                           taxable wage base in effect for the Plan Year for
                           which this Adoption Agreement first is effective.]

[ ]      (c) Uniform points allocation formula. Under the uniform points
         allocation formula, a Participant receives: (Choose (1) or both (1) and
         (2) as applicable)

         [ ]      (1) __________ point(s) for each Year of Service. Year of
                  Service means: __________.

         [ ]      (2) One point for each $ _______ [not to exceed $200]
                  increment of Plan Year Compensation.

[ ]      (d) Incorporation of contribution formula. The Plan Administrator will
         allocate the Employer's nonelective contribution under Section(s)
         3.01(c)(2), (d)(1) or (e) in accordance with the contribution formula
         adopted by the Employer under that Section.

Qualified nonelective contributions. (3.04(F)). The Plan Administrator will
allocate the Employer's qualified nonelective contributions to: (Choose one of
(e) or (f))

[x]      (e) Nonhighly Compensated Employees only.

[ ]      (f) All Participants.

                                       19
<PAGE>

Related Employers. (Choose (g) if applicable)

[x]      (g) Allocate only to directly employed Participants. If two or more
         Related Employers adopt this Plan, the Plan Administrator will allocate
         all nonelective contributions and forfeitures attributable to
         nonelective contributions only to the Participants directly employed by
         the contributing Employer. If a Participant receives Compensation from
         more than one contributing Employer, the Plan Administrator will
         determine the allocations under this Section 3.04 by prorating the
         Participant's Compensation between or among the participating Related
         Employers. [Note: If the Employer does not elect 3.04(g), the Plan
         Administrator will allocate all nonelective contributions and
         forfeitures without regard to which contributing Related Employer
         directly employs the Participant. The Employer may not elect 3.04(g)
         under a safe harbor 401(k) Plan.]

17.      FORFEITURE ALLOCATION (3.05). The Plan Administrator will allocate a
         Participant forfeiture: (Choose one or more of (a), (b) or (c) as
         applicable) [Note: Even if the Employer elects immediate vesting, the
         Employer should complete Section 3.05. See Plan Section 9.11.]

[x]      (a) Matching contribution forfeitures. To the extent attributable to
         matching contributions: (Choose one of (1) through (4))

         [ ]      (1) As a discretionary matching contribution.

         [x]      (2) To reduce matching contributions.

         [ ]      (3) As a discretionary nonelective contribution.

         [ ]      (4) To reduce nonelective contributions.

[x]      (b) Nonelective contribution forfeitures. To the extent attributable to
         Employer nonelective contributions: (Choose one of (1) through (4))

         [ ]      (1) As a discretionary nonelective contribution.

         [x]      (2) To reduce nonelective contributions.

         [ ]      (3) As a discretionary matching contribution.

         [ ]      (4) To reduce matching contributions.

[x]      (c) Reduce administrative expenses. First to reduce the Plan's ordinary
         and necessary administrative expenses for the Plan Year and then
         allocate any remaining forfeitures in the manner described in Sections
         3.05(a) or (b), as applicable.

Timing of forfeiture allocation. The Plan Administrator will allocate
forfeitures under Section 3.05 in the Plan Year: (Choose one of (d) or (e))

[x]      (d) In which the forfeiture occurs.

[ ]      (e) Immediately following the Plan Year in which the forfeiture occurs.

18.      ALLOCATION CONDITIONS (3.06).

Allocation conditions. The Plan does not apply any allocation conditions to
deferral contributions, 401(k) safe harbor contributions (under Section 3.01(d))
or to Davis-Bacon contributions (except as the Davis-Bacon contract provides).
To receive an allocation of matching contributions, nonelective contributions,
qualified nonelective contributions or Participant forfeitures, a Participant
must satisfy the following allocation condition(s): (Choose one or more of (a)
through (i) as applicable)

[ ]      (a) Hours of Service condition. The Participant must complete at least
         the specified number of Hours of Service (not exceeding 1,000) during
         the Plan Year: _______________________________________________________.

[ ]      (b) Employment condition. The Participant must be employed by the
         Employer on the last day of the __________________________ (designate
         time period).

                                       20
<PAGE>

[x]      (c) No allocation conditions.

[ ]      (d) Elapsed Time Method. The Participant must complete at least the
         specified number (not exceeding 182) of consecutive calendar days of
         employment with the Employer during the Plan Year: ___________________.

[ ]      (e) Termination of Service/501 Hours of Service coverage rule. The
         Participant either must be employed by the Employer on the last day of
         the Plan Year or must complete at least 501 Hours of Service during the
         Plan Year. If the Plan uses the Elapsed Time Method of crediting
         Service, the Participant must complete at least 91 consecutive calendar
         days of employment with the Employer during the Plan Year.

[ ]      (f) Special allocation conditions for matching contributions. The
         Participant must complete at least ___________ Hours of Service during
         the __________________________ (designate time period) for the matching
         contributions made for that time period.

[ ]      (g) Death, Disability or Normal Retirement Age. Any condition specified
         in Section 3.06 ___________ applies if the Participant incurs a
         Separation from Service during the Plan Year on account of: ___________
         (e.g., death, Disability or Normal Retirement Age).

[ ]      (h) Suspension of allocation conditions for coverage. The suspension of
         allocation conditions of Plan Section 3.06(E) applies to the Plan.

[ ]      (i) Limited allocation conditions. The Plan does not impose an
         allocation condition for the following types of contributions:
         ______________________________________________________________________.
         [Note: Any election to limit the Plan's allocation conditions to
         certain contributions must be the same for all Participants, be
         definitely determinable and not discriminate in favor of Highly
         Compensated Employees.]

                                   ARTICLE IV
                            PARTICIPANT CONTRIBUTIONS

19.      EMPLOYEE (AFTER TAX) CONTRIBUTIONS (4.02). The following elections
         apply to Employee contributions: (Choose one of (a) or (b). Choose (c)
         if applicable)

[x]      (a) Not permitted. The Plan does not permit Employee contributions.

[ ]      (b) Permitted. The Plan permits Employee contributions subject to the
         following limitations: _______________________________________________.
         [Note: Any designated limitation(s) must be the same for all
         Participants, be definitely determinable and not discriminate in favor
         of Highly Compensated Employees.]

[ ]      (c) Matching contribution. For each Plan Year, the Employer's matching
         contribution made with respect to Employee contributions is:
         ______________________________________________________________________.

                                    ARTICLE V
                              VESTING REQUIREMENTS

20.      NORMAL/EARLY RETIREMENT AGE (5.01). A Participant attains Normal
         Retirement Age (or Early Retirement Age, if applicable) under the Plan
         on the following date: (Choose one of (a) or (b). Choose (c) if
         applicable)

[x]      (a) Specific age. The date the Participant attains age 65. [Note: The
         age may not exceed age 65.]

[ ]      (b) Age/participation. The later of the date the Participant attains
         ________ years of age or the __________ anniversary of the first day of
         the Plan Year in which the Participant commenced participation in the
         Plan. [Note: The age may not exceed age 65 and the anniversary may not
         exceed the 5th.]

[ ]      (c) Early Retirement Age. Early Retirement Age is the later of: (i) the
         date a Participant attains age ________ or (ii) the date a Participant
         reaches his/her __________ anniversary of the first day of the Plan
         Year in which the Participant commenced participation in the Plan.

                                       21
<PAGE>

21.      PARTICIPANT'S DEATH OR DISABILITY (5.02). The 100% vesting rule under
         Plan Section 5.02 does not apply to: (Choose (a) or (b) or both as
         applicable)

[ ]      (a) Death.

[ ]      (b) Disability.

22.      VESTING SCHEDULE (5.03). A Participant has a 100% Vested interest at
         all times in his/her deferral contributions, qualified nonelective
         contributions, qualified matching contributions, 401(k) safe harbor
         contributions and Davis-Bacon contributions (unless otherwise indicated
         in (f)). The following vesting schedule applies to Employer regular
         matching contributions and to Employer nonelective contributions:
         (Choose (a) or choose one or more of (b) through (f) as applicable)

[x]      (a) Immediate vesting. 100% Vested at all times. [Note: The Employer
         must elect (a) if the Service condition under Section 2.01 exceeds One
         Year of Service or more than twelve months.]

[ ]      (b) Top-heavy vesting schedules. [Note: The Employer must choose one of
         (b)(1), (2) or (3) if it does not elect (a).]

         [ ]     (1) 6-year graded as specified   [ ]     (3) Modified top-heavy
                 in the Plan.                             schedule

         [ ]     (2) 3-year cliff as specified
                 in the Plan.                     Years of              Vested
                                                   Service            Percentage
                                                   -------            ----------

                                          Less than 1 ............     a. ____

                                             1 ...................     b. ____

                                             2 ...................     c. ____

                                             3 ...................     d. ____

                                             4 ...................     e. ____

                                             5 ...................     f. ____

                                             6 or more ...........        100%

[ ]      (c) Non-top-heavy vesting schedules. [Note: The Employer may elect one
         of (c)(1), (2) or (3) in addition to (b).]

         [ ]     (1) 7-year graded as specified   [ ]     (3) Modified non-top-
                 in the Plan.                             heavy schedule

         [ ]     (2) 5-year cliff as specified
                 in the Plan.                     Years of              Vested
                                                   Service            Percentage
                                                   -------            ----------

                                          Less than 1 ............     a. ____

                                             1 ...................     b. ____

                                             2 ...................     c. ____

                                             3 ...................     d. ____

                                             4 ...................     e. ____

                                             5 ...................     f. ____

                                             6 ...................     g. ____

                                             7 or more ...........        100%

                                       22
<PAGE>

If the Employer does not elect (c), the vesting schedule elected in (b) applies
to all Plan Years. [Note: The modified top-heavy schedule of (b)(3) must satisfy
Code ss.416. If the Employer elects (c)(3), the modified non-top-heavy schedule
must satisfy Code ss.411(a)(2).]

[ ]      (d) Separate vesting election for regular matching contributions. In
         lieu of the election under (a), (b) or (c), the following vesting
         schedule applies to a Participant's regular matching contributions:
         (Choose one of (1) or (2))

         [ ]      (1) 100% Vested at all times.

         [ ]      (2) Regular matching vesting schedule: _______________________
                  _____________________________________________________________.
                  [Note: The vesting schedule completed under (d)(2) must comply
                  with Code ss.411(a)(4).]

[ ]      (e) Application of top-heavy schedule. The non-top-heavy schedule
         elected under (c) applies in all Plan Years in which the Plan is not a
         top-heavy plan. [Note: If the Employer does not elect (e), the
         top-heavy vesting schedule will apply for the first Plan Year in which
         the Plan is top-heavy and then in all subsequent Plan Years.]

[ ]      (f) Special vesting provisions: _______________________________________
         _______________________________________________________________________
         [Note: Any special vesting provision must satisfy Code ss.411(a). Any
         special vesting provision must be definitely determinable, not
         discriminate in favor of Highly Compensated Employees and not violate
         Code ss.401(a)(4).]

23.      YEAR OF SERVICE - VESTING (5.06). (Choose (a) and (b)) [Note: If the
         Employer elects the Elapsed Time Method or elects immediate vesting,
         the Employer should not complete (a) or (b).]

[ ]      (a) Year of Service. An Employee must complete at least _____________
         Hours of Service during a vesting computation period to receive credit
         for a Year of Service under Article V. [Note: The number may not exceed
         1,000. If left blank, the requirement is 1,000.]

[ ]      (b) Vesting computation period. The Plan measures a Year of Service on
         the basis of the following 12-consecutive month period: (Choose one of
         (1) or (2))

         [ ]      (1) Plan Year.

         [ ]      (2) Employment year (anniversary of Employment Commencement
                  Date).

24.      EXCLUDED YEARS OF SERVICE - VESTING (5.08). The Plan excludes the
         following Years of Service for purposes of vesting: (Choose (a) or
         choose one or more of (b) through (f) as applicable)

[x]      (a) None. None other than as specified in Plan Section 5.08(a).

[ ]      (b) Age 18. Any Year of Service before the Year of Service during which
         the Participant attained the age of 18.

[ ]      (c) Prior to Plan establishment. Any Year of Service during the
         period the Employer did not maintain this Plan or a predecessor plan.

[ ]      (d) Parity Break in Service. Any Year of Service excluded under the
         rule of parity. See Plan Section 5.10.

[ ]      (e) Prior Plan terms. Any Year of Service disregarded under the terms
         of the Plan as in effect prior to this restated Plan.

[ ]      (f) Additional exclusions. Any Year of Service before: ________________
         ______________________________________________________________________.
         [Note: Any exclusion specified under (f) must comply with Code
         ss.411(a)(4). Any exclusion must be definitely determinable, not
         discriminate in favor of Highly Compensated Employees and not violate
         Code ss.401(a)(4). If the Employer elects immediate vesting, the
         Employer should not complete Section 5.08.]

                                       23
<PAGE>

                                   ARTICLE VI
                         DISTRIBUTION OF ACCOUNT BALANCE

25.      TIME OF PAYMENT OF ACCOUNT BALANCE (6.01). The following time of
         distribution elections apply to the Plan:

Separation from Service/Vested Account Balance not exceeding $5,000. Subject to
the limitations of Plan Section 6.01(A)(1), the Trustee will distribute in a
lump sum (regardless of the Employer's election under Section 6.04) a separated
Participant's Vested Account Balance not exceeding $5,000: (Choose one of (a)
through (d))

[x]      (a) Immediate. As soon as administratively practicable following the
         Participant's Separation from Service.

[ ]      (b) Designated Plan Year. As soon as administratively practicable in
         the _________________ Plan Year beginning after the Participant's
         Separation from Service.

[ ]      (c) Designated Plan Year quarter. As soon as administratively
         practicable in the __________________ Plan Year quarter beginning after
         the Participant's Separation from Service.

[ ]      (d) Designated distribution. As soon as administratively practicable
         in the: _______________________________________________________________
         following the Participant's Separation from Service. [Note: The
         designated distribution time must be the same for all Participants, be
         definitely determinable, not discriminate in favor of Highly
         Compensated Employees and not violate Code ss.401(a)(4).]

Separation from Service/Vested Account Balance exceeding $5,000. A separated
Participant whose Vested Account Balance exceeds $5,000 may elect to commence
distribution of his/her Vested Account Balance no earlier than: (Choose one of
(e) through (i). Choose (j) if applicable)

[x]      (e) Immediate. As soon as administratively practicable following the
         Participant's Separation from Service.

[ ]      (f) Designated Plan Year. As soon as administratively practicable in
         the ____________________ Plan Year beginning after the Participant's
         Separation from Service.

[ ]      (g) Designated Plan Year quarter. As soon as administratively
         practicable in the _____________________ Plan Year quarter following
         the Plan Year quarter in which the Participant elects to receive a
         distribution.

[ ]      (h) Normal Retirement Age. As soon as administratively practicable
         after the close of the Plan Year in which the Participant attains
         Normal Retirement Age and within the time required under Plan Section
         6.01(A)(2).

[ ]      (i) Designated distribution. As soon as administratively practicable in
         the: __________________________________________________________________
         following the Participant's Separation from Service. [Note: The
         designated distribution time must be the same for all Participants, be
         definitely determinable, not discriminate in favor of Highly
         Compensated Employees and not violate Code ss.401(a)(4).]

[ ]      (j) Limitation on Participant's right to delay distribution. A
         Participant may not elect to delay commencement of distribution of
         his/her Vested Account Balance beyond the later of attainment of age 62
         or Normal Retirement Age. [Note: If the Employer does not elect (j),
         the Plan permits a Participant who has Separated from Service to delay
         distribution until his/her required beginning date. See Plan Section
         6.01(A)(2).]

Participant elections prior to Separation from Service. A Participant, prior to
Separation from Service may elect any of the following distribution options in
accordance with Plan Section 6.01(c). (Choose (k) or choose one or more of (l)
through (o) as applicable) [Note: If the Employer elects any in-service
distribution option, a Participant may elect to receive one in-service
distribution per Plan Year unless the Plan's in-service distribution form
provides for more frequent in-service distributions.]

[ ]      (k) None. A Participant does not have any distribution option prior to
         Separation from Service, except as may be provided under Plan Section
         6.01(c).

                                       24
<PAGE>

[x]      (l) Deferral contributions. Distribution of all or any portion (as
         permitted by the Plan) of a Participant's Account Balance attributable
         to deferral contributions if: (Choose one or more of (1), (2) or (3) as
         applicable)

         [x]      (1) Hardship (safe harbor hardship rule). The Participant has
                  incurred a hardship in accordance with Plan Sections 6.09 and
                  14.11(A).

         [x]      (2) Age. The Participant has attained age 65. (Must be at
                  least age 59 1/2.)

         [ ]      (3) Disability. The Participant has incurred a Disability.

[x]      (m) Qualified nonelective contributions/qualified matching
         contributions/safe harbor contributions. Distribution of all or any
         portion of a Participant's Account Balance attributable to qualified
         nonelective contributions, to qualified matching contributions, or to
         401(k) safe harbor contributions if: (Choose (1) or (2) or both as
         applicable)

         [x]      (1) Age. The Participant has attained age 65. (Must be at
                  least age 59 1/2.)

         [ ]      (2) Disability. The Participant has incurred a Disability.

[x]      (n) Nonelective contributions/regular matching contributions.
         Distribution of all or any portion of a Participant's Vested Account
         Balance attributable to nonelective contributions or to regular
         matching contributions if: (Choose one or more of (1) through (5))

         [x]      (1) Age/Service conditions. (Choose one or more of a. through
                  d. as applicable)

                  [x]      a. Age. The Participant has attained age 65.

                  [ ]      b. Two-year allocations. The Plan Administrator has
                           allocated the contributions to be distributed, for a
                           period of not less than ________ Plan Years before
                           the distribution date. [Note: The minimum number of
                           years is 2.]

                  [ ]      c. Five years of participation. The Participant has
                           participated in the Plan for at least ________ Plan
                           Years. [Note: The minimum number of years is 5.]

                  [ ]      d. Vested. The Participant is ________% Vested in
                           his/her Account Balance. See Plan Section 5.03(A).
                           [Note: If an Employer makes more than one election
                           under Section 6.01(n)(1), a Participant must satisfy
                           all conditions before the Participant is eligible for
                           the distribution.]

         [ ]      (2) Hardship. The Participant has incurred a hardship in
                  accordance with Plan Section 6.09.

         [ ]      (3) Hardship (safe harbor hardship rule). The Participant has
                  incurred a hardship in accordance with Plan Sections 6.09 and
                  14.11(A).

         [ ]      (4) Disability. The Participant has incurred a Disability.

         [ ]      (5) Designated condition. The Participant has satisfied the
                  following condition(s): ______________________________________
                  _____________________________________________________________.
                  [Note: Any designated condition(s) must be the same for all
                  Participants, be definitely determinable and not discriminate
                  in favor of Highly Compensated Employees.]

[x]      (o) Participant contributions. Distribution of all or any portion of a
         Participant's Account Balance attributable to the following Participant
         contributions described in Plan Section 4.01: (Choose one of (1), (2)
         or (3))

         [x]      (1) All Participant contributions.

         [ ]      (2) Employee contributions only.

         [ ]      (3) Rollover contributions only.

Participant loan default/offset. See Section 6.08 of the Plan.

                                       25
<PAGE>

26.      DISTRIBUTION METHOD (6.03). A separated Participant whose Vested
         Account Balance exceeds $5,000 may elect distribution under one of the
         following method(s) of distribution described in Plan Section 6.03:
         (Choose one or more of (a) through (d) as applicable)

[x]      (a) Lump sum.

[x]      (b) Installments.

[ ]      (c) Installments for required minimum distributions only.

[ ]      (d) Annuity distribution option(s): ___________________________________
         ______________________________________________________________________.
         [Note: Any optional method of distribution may not be subject to
         Employer, Plan Administrator or Trustee discretion.]

27.      JOINT AND SURVIVOR ANNUITY REQUIREMENTS (6.04). The joint and survivor
         annuity distribution requirements of Plan Section 6.04: (Choose one of
         (a) or (b))

[x]      (a) Profit sharing plan exception. Do not apply to a Participant,
         unless the Participant is a Participant described in Section 6.04(H) of
         the Plan.

[ ]      (b) Applicable. Apply to all Participants.

                                   ARTICLE IX
       PLAN ADMINISTRATOR - DUTIES WITH RESPECT TO PARTICIPANTS' ACCOUNTS

28.      ALLOCATION OF NET INCOME, GAIN OR LOSS (9.08). For each type of
         contribution provided under the Plan, the Plan allocates net income,
         gain or loss using the following method: (Choose one or more of (a)
         through (e) as applicable)

[x]      (a) Deferral contributions/Employee contributions: (Choose one or more
         of (1) through (5) as applicable)

         [x]      (1) Daily valuation method. Allocate on each business day of
                  the Plan Year during which Plan assets for which there is an
                  established market are valued and the Trustee is conducting
                  business.

         [ ]      (2) Balance forward method. Allocate using the balance forward
                  method.

         [ ]      (3) Weighted average method. Allocate using the weighted
                  average method, based on the following weighting period:
                  ________________________________. See Plan Section 14.12.

         [ ]      (4) Balance forward method with adjustment. Allocate pursuant
                  to the balance forward method, except treat as part of the
                  relevant Account at the beginning of the valuation period
                  ______% of the contributions made during the following
                  valuation period: ____________________________________________
                  _____________________________________________________________.

         [ ]      (5) Individual account method. Allocate using the individual
                  account method. See Plan Section 9.08.

[x]      (b) Matching contributions. (Choose one or more of (1) through (5) as
         applicable)

         [x]      (1) Daily valuation method. Allocate on each business day of
                  the Plan Year during which Plan assets for which there is an
                  established market are valued and the Trustee is conducting
                  business.

         [ ]      (2) Balance forward method. Allocate using the balance forward
                  method.

         [ ]      (3) Weighted average method. Allocate using the weighted
                  average method, based on the following weighting period:
                  _____________________________________. See Plan Section 14.12.

                                       26
<PAGE>

         [ ]      (4) Balance forward method with adjustment. Allocate pursuant
                  to the balance forward method, except treat as part of the
                  relevant Account at the beginning of the valuation period
                  ______% of the contributions made during the following
                  valuation period: ___________________________________________.

         [ ]      (5) Individual account method. Allocate using the individual
                  account method. See Plan Section 9.08.

[x]      (c) Employer nonelective contributions. (Choose one or more of (1)
         through (5) as applicable)

         [x]      (1) Daily valuation method. Allocate on each business day of
                  the Plan Year during which Plan assets for which there is an
                  established market are valued and the Trustee is conducting
                  business.

         [ ]      (2) Balance forward method. Allocate using the balance forward
                  method.

         [ ]      (3) Weighted average method. Allocate using the weighted
                  average method, based on the following weighting period:
                  _________________________________. See Plan Section 14.12.

         [ ]      (4) Balance forward method with adjustment. Allocate pursuant
                  to the balance forward method, except treat as part of the
                  relevant Account at the beginning of the valuation period
                  ______% of the contributions made during the following
                  valuation period: ____________________________________________
                  _____________________________________________________________.

         [ ]      (5) Individual account method. Allocate using the individual
                  account method. See Plan Section 9.08.

[ ]      (d) Specified method. Allocate pursuant to the following method:
         ______________________________________________________________________.
         [Note: The specified method must be a definite predetermined formula
         which is not based on Compensation, which satisfies the
         nondiscrimination requirements of Treas. Reg. ss.1.401(a)(4) and which
         is applied uniformly to all Participants.]

[ ]      (e) Interest rate factor. In accordance with Plan Section 9.08(E), the
         Plan includes interest at the following rate on distributions made more
         than 90 days after the most recent valuation date: ____________________
         ______________________________________________________________________.

                                    ARTICLE X
                    TRUSTEE AND CUSTODIAN, POWERS AND DUTIES

29.      INVESTMENT POWERS (10.03). The following additional investment options
         or limitations apply under Plan Section 10.03: See Addendum, paragraph
         9. [Note: Enter "N/A" if not applicable.]

30.      VALUATION OF TRUST (10.15). In addition to the last day of the Plan
         Year, the Trustee must value the Trust Fund on the following valuation
         date(s): (Choose one of (a) through (d))

[x]      (a) Daily valuation dates. Each business day of the Plan Year on which
         Plan assets for which there is an established market are valued and the
         Trustee is conducting business.

[ ]      (b) Last day of a specified period. The last day of each
         _______________ of the Plan Year.

[ ]      (c) Specified dates: _________________________________________________.

[ ]      (d) No additional valuation dates.

                                       27
<PAGE>

                                 Execution Page

         The Trustee (and Custodian, if applicable), by executing this Adoption
Agreement, accepts its position and agrees to all of the obligations,
responsibilities and duties imposed upon the Trustee (or Custodian) under the
Prototype Plan and Trust. The Employer hereby agrees to the provisions of this
Plan and Trust, and in witness of its agreement, the Employer by its duly
authorized officers, has executed this Adoption Agreement, and the Trustee (and
Custodian, if applicable) has signified its acceptance, on January 25, 2002.

                                  Name of Employer: Iowa Farm Bureau Federation

                                  Employer's EIN: 42-0331840

                                  Signed: /s/ Jerry C. Downin

                                  Its: Secretary/Treasurer

                                  Name(s) of Trustee:
                                             Wells Fargo Bank Minnesota, N.A.
                                             /s/ Mary Stoecker
                                             Vice President

                                  Trust EIN (Optional):
                                             ___________________________________

                                  Signed: ______________________________________

                                             ___________________________________
                                                                    [Name/Title]
                                  Signed:
                                          ______________________________________

                                             ___________________________________
                                                                    [Name/Title]
                                  Signed:
                                          ______________________________________

                                             ___________________________________
                                                                    [Name/Title]

                                  Name of Custodian (Optional): N/A

                                          ______________________________________

                                  Signed: ______________________________________

                                             ___________________________________
                                                                    [Name/Title]

31.      Plan Number. The 3-digit plan number the Employer assigns to this Plan
         for ERISA reporting purposes (Form 5500 Series) is 004.

Use of Adoption Agreement. Failure to complete properly the elections in this
Adoption Agreement may result in disqualification of the Employer's Plan. The
Employer only may use this Adoption Agreement in conjunction with the basic plan
document referenced by its document number on Adoption Agreement page one.

Execution for Page Substitution Amendment Only. If this paragraph is completed,
this Execution Page documents an amendment to Adoption Agreement Section(s)
____________ effective _______________, by substitute Adoption Agreement page
number(s) _______.

Prototype Plan Sponsor. The Prototype Plan Sponsor identified on the first page
of the basic plan document will notify all adopting employers of any amendment
of this Prototype Plan or of any abandonment or discontinuance by the Prototype
Plan Sponsor of its maintenance of this Prototype Plan. For inquiries regarding
the adoption of the Prototype Plan, the Prototype Plan Sponsor's intended
meaning of any Plan provisions or the effect of the opinion letter issued to the
Prototype Plan Sponsor, please contact the Prototype Plan Sponsor at the
following address and telephone number: 700 Walnut Street, Suite 1600, Des
Moines, IA 50309 (515) 283-3100.

Reliance on Sponsor Opinion Letter. The Prototype Plan Sponsor has obtained from
the IRS an opinion letter specifying the form of this Adoption Agreement and the
basic plan document satisfy, as of the date of the opinion letter, Code ss.401.
An adopting Employer may rely on the Prototype Sponsor's IRS opinion letter only
to the extent provided in Announcement 2001-77, 2001-30 I.R.B. The Employer may
not rely on the opinion letter in certain other circumstances or with respect to
certain qualification requirements, which are specified in the opinion letter
and in Announcement 2001-77. In order to have reliance in such circumstances or
with respect to such qualification requirements, the Employer must apply for a
determination letter to Employee Plans Determinations of the Internal Revenue
Service.

                                       28
<PAGE>

                             PARTICIPATION AGREEMENT

         [ ] Check here if not applicable and do not complete this page.

         The undersigned Employer, by executing this Participation Agreement,
elects to become a Participating Employer in the Plan identified in Section 1.21
of the accompanying Adoption Agreement, as if the Participating Employer were a
signatory to that Adoption Agreement. The Participating Employer accepts, and
agrees to be bound by, all of the elections granted under the provisions of the
Prototype Plan as made by the Signatory Employer to the Execution Page of the
Adoption Agreement, except as otherwise provided in this Participation
Agreement.

32.      EFFECTIVE DATE (1.10). The Effective Date of the Plan for the
         Participating Employer is: January 1, 1998.

33.      NEW PLAN/RESTATEMENT. The Participating Employer's adoption of this
         Plan constitutes: (Choose one of (a) or (b))

[ ]      (a) The adoption of a new plan by the Participating Employer.

[x]      (b) The adoption of an amendment and restatement of a plan currently
         maintained by the Participating Employer, identified as: Farm Bureau
         401(k) Savings Plan
         ______________________________________________________________________,
         and having an original effective date of: January 1, 1987.

34.      PREDECESSOR EMPLOYER SERVICE (1.30). In addition to the predecessor
         service credited by reason of Section 1.30 of the Plan, the Plan
         credits as Service under this Plan, service with this Participating
         Employer: (Choose one or more of (a) through (d) as applicable) [Note:
         If the Plan does not credit any additional predecessor service under
         Section 1.30 for this Participating Employer, do not complete this
         election.]

[x]      (a) Eligibility. For eligibility under Article II. See Plan Section
         1.30 for time of Plan entry.

[x]      (b) Vesting. For vesting under Article V.

[ ]      (c) Contribution allocation. For contribution allocations under Article
         III.

[ ]      (d) Exceptions. Except for the following Service: ____________________.

Name of Plan:                        Name of Participating Employer:

______________________________       Farm Bureau Management Corporation

______________________________       Jerry Downin/Secretary-Treasurer

                                     Signed: /s/ Jerry C. Downin
                                                                 [Name/Title]

                                     January 25, 2002

                                     Participating Employer's EIN: _____________

Acceptance by the Signatory Employer to the Execution Page of the Adoption
Agreement and by the Trustee.

Name of Signatory Employer: Iowa     Name(s) of Trustee: Wells Fargo Bank
Farm Bureau Federation               Minnesota, N.A.

Jerry Downin/Secretary-Treasurer     Mary Stoecker/Vice President
                    [Name/Title]                                    [Name/Title]

Signed: /s/ Jerry C. Downin          Signed: /s/ Mary Stoecker

January 25, 2002                     January 28, 2002

[Note: Each Participating Employer must execute a separate Participation
Agreement. If the Plan does not have a Participating Employer, the Signatory
Employer may delete this page from the Adoption Agreement.]

                                       29
<PAGE>

                             PARTICIPATION AGREEMENT

         [ ] Check here if not applicable and do not complete this page.

         The undersigned Employer, by executing this Participation Agreement,
elects to become a Participating Employer in the Plan identified in Section 1.21
of the accompanying Adoption Agreement, as if the Participating Employer were a
signatory to that Adoption Agreement. The Participating Employer accepts, and
agrees to be bound by, all of the elections granted under the provisions of the
Prototype Plan as made by the Signatory Employer to the Execution Page of the
Adoption Agreement, except as otherwise provided in this Participation
Agreement.

32.      EFFECTIVE DATE (1.10). The Effective Date of the Plan for the
         Participating Employer is: January 1, 1998.

33.      NEW PLAN/RESTATEMENT. The Participating Employer's adoption of this
         Plan constitutes: (Choose one of (a) or (b))

[ ]      (a) The adoption of a new plan by the Participating Employer.

[x]      (b) The adoption of an amendment and restatement of a plan currently
         maintained by the Participating Employer, identified as: Farm Bureau
         401(k) Savings Plan
         ______________________________________________________________________,
         and having an original effective date of: January 1, 1987.

34.      PREDECESSOR EMPLOYER SERVICE (1.30). In addition to the predecessor
         service credited by reason of Section 1.30 of the Plan, the Plan
         credits as Service under this Plan, service with this Participating
         Employer: (Choose one or more of (a) through (d) as applicable) [Note:
         If the Plan does not credit any additional predecessor service under
         Section 1.30 for this Participating Employer, do not complete this
         election.]

[x]      (a) Eligibility. For eligibility under Article II. See Plan Section
         1.30 for time of Plan entry.

[x]      (b) Vesting. For vesting under Article V.

[ ]      (c) Contribution allocation. For contribution allocations under Article
         III.

[ ]      (d) Exceptions. Except for the following Service: ____________________.

Name of Plan:                        Name of Participating Employer:

______________________________       Farm Bureau Mutual Insurance Company

______________________________       Signed: /s/ James P. Brannen
                                     Its: Vice President - Finance  [Name/Title]

                                     January 31, 2002

                                     Participating Employer's EIN: 42-0331872

Acceptance by the Signatory Employer to the Execution Page of the Adoption
Agreement and by the Trustee.

Name of Signatory Employer: Iowa     Name(s) of Trustee: Wells Fargo Bank
Farm Bureau Federation               Minnesota, N.A.

Jerry Downin/Secretary-Treasurer     Mary Stoecker/Vice President
                    [Name/Title]                                    [Name/Title]

Signed: /s/ Jerry C. Downin          Signed: /s/ Mary Stoecker

January 25, 2002                     January 28, 2002

[Note: Each Participating Employer must execute a separate Participation
Agreement. If the Plan does not have a Participating Employer, the Signatory
Employer may delete this page from the Adoption Agreement.]

                                       30
<PAGE>

                             PARTICIPATION AGREEMENT

         [ ] Check here if not applicable and do not complete this page.

         The undersigned Employer, by executing this Participation Agreement,
elects to become a Participating Employer in the Plan identified in Section 1.21
of the accompanying Adoption Agreement, as if the Participating Employer were a
signatory to that Adoption Agreement. The Participating Employer accepts, and
agrees to be bound by, all of the elections granted under the provisions of the
Prototype Plan as made by the Signatory Employer to the Execution Page of the
Adoption Agreement, except as otherwise provided in this Participation
Agreement.

32.      EFFECTIVE DATE (1.10). The Effective Date of the Plan for the
         Participating Employer is: January 1, 1998.

33.      NEW PLAN/RESTATEMENT. The Participating Employer's adoption of this
         Plan constitutes: (Choose one of (a) or (b))

[ ]      (a) The adoption of a new plan by the Participating Employer.

[x]      (b) The adoption of an amendment and restatement of a plan currently
         maintained by the Participating Employer, identified as: Farm Bureau
         401(k) Savings Plan
         ______________________________________________________________________,
         and having an original effective date of: January 1, 1996.

34.      PREDECESSOR EMPLOYER SERVICE (1.30). In addition to the predecessor
         service credited by reason of Section 1.30 of the Plan, the Plan
         credits as Service under this Plan, service with this Participating
         Employer: (Choose one or more of (a) through (d) as applicable) [Note:
         If the Plan does not credit any additional predecessor service under
         Section 1.30 for this Participating Employer, do not complete this
         election.]

[x]      (a) Eligibility. For eligibility under Article II. See Plan Section
         1.30 for time of Plan entry.

[x]      (b) Vesting. For vesting under Article V.

[ ]      (c) Contribution allocation. For contribution allocations under Article
         III.

[ ]      (d) Exceptions. Except for the following Service: ____________________.

Name of Plan:                        Name of Participating Employer:

______________________________       FBL Financial Group, Inc.

______________________________       James P. Brannen/Vice President - Finance

                                     Signed: /s/ James P. Brannen
                                                                    [Name/Title]

                                     January 31, 2002

                                     Participating Employer's EIN:  42-1411715

Acceptance by the Signatory Employer to the Execution Page of the Adoption
Agreement and by the Trustee.

Name of Signatory Employer: Iowa     Name(s) of Trustee: Wells Fargo Bank
Farm Bureau Federation               Minnesota, N.A.

Jerry Downin/Secretary-Treasurer     Mary Stoecker/Vice President
                    [Name/Title]                                    [Name/Title]

Signed: /s/ Jerry C. Downin          Signed: /s/ Mary Stoecker

January 25, 2002                     January 28, 2002

[Note: Each Participating Employer must execute a separate Participation
Agreement. If the Plan does not have a Participating Employer, the Signatory
Employer may delete this page from the Adoption Agreement.]

                                       31
<PAGE>

                             PARTICIPATION AGREEMENT

         [ ] Check here if not applicable and do not complete this page.

         The undersigned Employer, by executing this Participation Agreement,
elects to become a Participating Employer in the Plan identified in Section 1.21
of the accompanying Adoption Agreement, as if the Participating Employer were a
signatory to that Adoption Agreement. The Participating Employer accepts, and
agrees to be bound by, all of the elections granted under the provisions of the
Prototype Plan as made by the Signatory Employer to the Execution Page of the
Adoption Agreement, except as otherwise provided in this Participation
Agreement.

32.      EFFECTIVE DATE (1.10). The Effective Date of the Plan for the
         Participating Employer is: January 1, 2000.

33.      NEW PLAN/RESTATEMENT. The Participating Employer's adoption of this
         Plan constitutes: (Choose one of (a) or (b))

[x]      (a) The adoption of a new plan by the Participating Employer.

[ ]      (b) The adoption of an amendment and restatement of a plan currently
         maintained by the Participating Employer, identified as: ______________
         ______________________________________________________________________,
         and having an original effective date of: ____________________________.

34.      PREDECESSOR EMPLOYER SERVICE (1.30). In addition to the predecessor
         service credited by reason of Section 1.30 of the Plan, the Plan
         credits as Service under this Plan, service with this Participating
         Employer: (Choose one or more of (a) through (d) as applicable) [Note:
         If the Plan does not credit any additional predecessor service under
         Section 1.30 for this Participating Employer, do not complete this
         election.]

[x]      (a) Eligibility. For eligibility under Article II. See Plan Section
         1.30 for time of Plan entry.

[x]      (b) Vesting. For vesting under Article V.

[ ]      (c) Contribution allocation. For contribution allocations under Article
         III.

[ ]      (d) Exceptions. Except for the following Service: ____________________.

Name of Plan:                        Name of Participating Employer:

______________________________       IFBF Property Management, Inc.

______________________________       Jerry Downin/Secretary-Treasurer

                                     Signed: /s/ Jerry C. Downin
                                                                    [Name/Title]

                                     January 25, 2002
                                                                          [Date]

                                     Participating Employer's EIN: 42-1472056

Acceptance by the Signatory Employer to the Execution Page of the Adoption
Agreement and by the Trustee.

Name of Signatory Employer: Iowa     Name(s) of Trustee: Wells Fargo Bank
Farm Bureau Federation               Minnesota, N.A.

Jerry Downin/Secretary-Treasurer     Mary Stoecker/Vice President
                    [Name/Title]                                    [Name/Title]

Signed: /s/ Jerry C. Downin          Signed: /s/ Mary Stoecker

January 25, 2002                     January 28, 2002

[Note: Each Participating Employer must execute a separate Participation
Agreement. If the Plan does not have a Participating Employer, the Signatory
Employer may delete this page from the Adoption Agreement.]

                                       32
<PAGE>

                             PARTICIPATION AGREEMENT

         [ ] Check here if not applicable and do not complete this page.

         The undersigned Employer, by executing this Participation Agreement,
elects to become a Participating Employer in the Plan identified in Section 1.21
of the accompanying Adoption Agreement, as if the Participating Employer were a
signatory to that Adoption Agreement. The Participating Employer accepts, and
agrees to be bound by, all of the elections granted under the provisions of the
Prototype Plan as made by the Signatory Employer to the Execution Page of the
Adoption Agreement, except as otherwise provided in this Participation
Agreement.

32.      EFFECTIVE DATE (1.10). The Effective Date of the Plan for the
         Participating Employer is: January 1, 1998.

33.      NEW PLAN/RESTATEMENT. The Participating Employer's adoption of this
         Plan constitutes: (Choose one of (a) or (b))

[x]      (a) The adoption of a new plan by the Participating Employer.

[ ]      (b) The adoption of an amendment and restatement of a plan currently
         maintained by the Participating Employer, identified as: ______________
         ______________________________________________________________________,
         and having an original effective date of: ____________________________.

34.      PREDECESSOR EMPLOYER SERVICE (1.30). In addition to the predecessor
         service credited by reason of Section 1.30 of the Plan, the Plan
         credits as Service under this Plan, service with this Participating
         Employer: (Choose one or more of (a) through (d) as applicable) [Note:
         If the Plan does not credit any additional predecessor service under
         Section 1.30 for this Participating Employer, do not complete this
         election.]

[x]      (a) Eligibility. For eligibility under Article II. See Plan Section
         1.30 for time of Plan entry.

[x]      (b) Vesting. For vesting under Article V.

[ ]      (c) Contribution allocation. For contribution allocations under Article
         III.

[ ]      (d) Exceptions. Except for the following Service: ____________________.

Name of Plan:                        Name of Participating Employer:

______________________________       Arizona Farm Bureau Federation

______________________________       Jim Klinker, Administrator

                                     Signed: /s/ Jim Klinker
                                                                    [Name/Title]

                                     March 28, 2002
                                                                          [Date]

                                     Participating Employer's EIN: 86-0086885

Acceptance by the Signatory Employer to the Execution Page of the Adoption
Agreement and by the Trustee.

Name of Signatory Employer: Iowa     Name(s) of Trustee: Wells Fargo Bank
Farm Bureau Federation               Minnesota, N.A.

Jerry Downin/Secretary-Treasurer     Mary Stoecker/Vice President
                    [Name/Title]                                    [Name/Title]

Signed: /s/ Jerry C. Downin          Signed: /s/ Mary Stoecker

January 25, 2002                     January 28, 2002

[Note: Each Participating Employer must execute a separate Participation
Agreement. If the Plan does not have a Participating Employer, the Signatory
Employer may delete this page from the Adoption Agreement.]

                                       33
<PAGE>

                             PARTICIPATION AGREEMENT

         [ ] Check here if not applicable and do not complete this page.

         The undersigned Employer, by executing this Participation Agreement,
elects to become a Participating Employer in the Plan identified in Section 1.21
of the accompanying Adoption Agreement, as if the Participating Employer were a
signatory to that Adoption Agreement. The Participating Employer accepts, and
agrees to be bound by, all of the elections granted under the provisions of the
Prototype Plan as made by the Signatory Employer to the Execution Page of the
Adoption Agreement, except as otherwise provided in this Participation
Agreement.

32.      EFFECTIVE DATE (1.10). The Effective Date of the Plan for the
         Participating Employer is: January 1, 1998.

33.      NEW PLAN/RESTATEMENT. The Participating Employer's adoption of this
         Plan constitutes: (Choose one of (a) or (b))

[x]      (a) The adoption of a new plan by the Participating Employer.

[ ]      (b) The adoption of an amendment and restatement of a plan currently
         maintained by the Participating Employer, identified as: ______________
         ______________________________________________________________________,
         and having an original effective date of: ____________________________.

34.      PREDECESSOR EMPLOYER SERVICE (1.30). In addition to the predecessor
         service credited by reason of Section 1.30 of the Plan, the Plan
         credits as Service under this Plan, service with this Participating
         Employer: (Choose one or more of (a) through (d) as applicable) [Note:
         If the Plan does not credit any additional predecessor service under
         Section 1.30 for this Participating Employer, do not complete this
         election.]

[x]      (a) Eligibility. For eligibility under Article II. See Plan Section
         1.30 for time of Plan entry.

[x]      (b) Vesting. For vesting under Article V.

[ ]      (c) Contribution allocation. For contribution allocations under Article
         III.

[ ]      (d) Exceptions. Except for the following Service: ____________________.

Name of Plan:                        Name of Participating Employer:

______________________________       New Mexico Farm & Livestock Bureau

______________________________       Norm Plank/Administrator

                                     Signed: /s/ Mary Stoecker/Vice President
                                                                    [Name/Title]

                                     February 22, 2002

                                     Participating Employer's EIN: 85-0108577

Acceptance by the Signatory Employer to the Execution Page of the Adoption
Agreement and by the Trustee.

Name of Signatory Employer: Iowa     Name(s) of Trustee: Wells Fargo Bank
Farm Bureau Federation               Minnesota, N.A.

Jerry Downin/Secretary-Treasurer     Mary Stoecker/Vice President
                    [Name/Title]                                    [Name/Title]

Signed: /s/ Jerry C. Downin          Signed: /s/ Mary Stoecker

January 25, 2002                     January 28, 2002

[Note: Each Participating Employer must execute a separate Participation
Agreement. If the Plan does not have a Participating Employer, the Signatory
Employer may delete this page from the Adoption Agreement.]

                                       34
<PAGE>

                             PARTICIPATION AGREEMENT

         [ ] Check here if not applicable and do not complete this page.

         The undersigned Employer, by executing this Participation Agreement,
elects to become a Participating Employer in the Plan identified in Section 1.21
of the accompanying Adoption Agreement, as if the Participating Employer were a
signatory to that Adoption Agreement. The Participating Employer accepts, and
agrees to be bound by, all of the elections granted under the provisions of the
Prototype Plan as made by the Signatory Employer to the Execution Page of the
Adoption Agreement, except as otherwise provided in this Participation
Agreement.

32.      EFFECTIVE DATE (1.10). The Effective Date of the Plan for the
         Participating Employer is: January 1, 2000.

33.      NEW PLAN/RESTATEMENT. The Participating Employer's adoption of this
         Plan constitutes: (Choose one of (a) or (b))

[x]      (a) The adoption of a new plan by the Participating Employer.

[ ]      (b) The adoption of an amendment and restatement of a plan currently
         maintained by the Participating Employer, identified as: ______________
         ______________________________________________________________________,
         and having an original effective date of: ____________________________.

34.      PREDECESSOR EMPLOYER SERVICE (1.30). In addition to the predecessor
         service credited by reason of Section 1.30 of the Plan, the Plan
         credits as Service under this Plan, service with this Participating
         Employer: (Choose one or more of (a) through (d) as applicable) [Note:
         If the Plan does not credit any additional predecessor service under
         Section 1.30 for this Participating Employer, do not complete this
         election.]

[x]      (a) Eligibility. For eligibility under Article II. See Plan Section
         1.30 for time of Plan entry.

[x]      (b) Vesting. For vesting under Article V.

[ ]      (c) Contribution allocation. For contribution allocations under Article
         III.

[ ]      (d) Exceptions. Except for the following Service: ____________________.

Name of Plan:                        Name of Participating Employer:

______________________________       Nebraska Farm Bureau Federation

______________________________       Bryce P. Neidig/President

                                     Signed: /s/ Bryce P. Neidig
                                                                    [Name/Title]

                                     February 5, 2002

                                     Participating Employer's EIN: 47-0249020

Acceptance by the Signatory Employer to the Execution Page of the Adoption
Agreement and by the Trustee.

Name of Signatory Employer: Iowa     Name(s) of Trustee: Wells Fargo Bank
Farm Bureau Federation               Minnesota, N.A.

Jerry Downin/Secretary-Treasurer     Mary Stoecker/Vice President
                    [Name/Title]                                    [Name/Title]

Signed: /s/ Jerry C. Downin          Signed: /s/ Mary Stoecker

January 25, 2002                     January 28, 2002

[Note: Each Participating Employer must execute a separate Participation
Agreement. If the Plan does not have a Participating Employer, the Signatory
Employer may delete this page from the Adoption Agreement.]

                                       35
<PAGE>

                             PARTICIPATION AGREEMENT

         [ ] Check here if not applicable and do not complete this page.

         The undersigned Employer, by executing this Participation Agreement,
elects to become a Participating Employer in the Plan identified in Section 1.21
of the accompanying Adoption Agreement, as if the Participating Employer were a
signatory to that Adoption Agreement. The Participating Employer accepts, and
agrees to be bound by, all of the elections granted under the provisions of the
Prototype Plan as made by the Signatory Employer to the Execution Page of the
Adoption Agreement, except as otherwise provided in this Participation
Agreement.

32.      EFFECTIVE DATE (1.10). The Effective Date of the Plan for the
         Participating Employer is: January 1, 2000.

33.      NEW PLAN/RESTATEMENT. The Participating Employer's adoption of this
         Plan constitutes: (Choose one of (a) or (b))

[x]      (a) The adoption of a new plan by the Participating Employer.

[ ]      (b) The adoption of an amendment and restatement of a plan currently
         maintained by the Participating Employer, identified as: ______________
         ______________________________________________________________________,
         and having an original effective date of: ____________________________.

34.      PREDECESSOR EMPLOYER SERVICE (1.30). In addition to the predecessor
         service credited by reason of Section 1.30 of the Plan, the Plan
         credits as Service under this Plan, service with this Participating
         Employer: (Choose one or more of (a) through (d) as applicable) [Note:
         If the Plan does not credit any additional predecessor service under
         Section 1.30 for this Participating Employer, do not complete this
         election.]

[x]      (a) Eligibility. For eligibility under Article II. See Plan Section
         1.30 for time of Plan entry.

[x]      (b) Vesting. For vesting under Article V.

[ ]      (c) Contribution allocation. For contribution allocations under Article
         III.

[ ]      (d) Exceptions. Except for the following Service: ____________________.

Name of Plan:                        Name of Participating Employer:

______________________________       Farm Bureau Insurance Company of Nebraska

______________________________       Bryce P. Neidig/President

                                     Signed: /s/ Bryce P. Neidig
                                                                    [Name/Title]

                                     February 5, 2002                     [Date]

                                     Participating Employer's EIN: 47-0362780

Acceptance by the Signatory Employer to the Execution Page of the Adoption
Agreement and by the Trustee.

Name of Signatory Employer: Iowa     Name(s) of Trustee: Wells Fargo Bank
Farm Bureau Federation               Minnesota, N.A.

Jerry Downin/Secretary-Treasurer     Mary Stoecker/Vice President
                    [Name/Title]                                    [Name/Title]

Signed: /s/ Jerry C. Downin          Signed: /s/ Mary Stoecker

January 25, 2002                     January 28, 2002

[Note: Each Participating Employer must execute a separate Participation
Agreement. If the Plan does not have a Participating Employer, the Signatory
Employer may delete this page from the Adoption Agreement.]

                                       36
<PAGE>

                             PARTICIPATION AGREEMENT

         [ ] Check here if not applicable and do not complete this page.

         The undersigned Employer, by executing this Participation Agreement,
elects to become a Participating Employer in the Plan identified in Section 1.21
of the accompanying Adoption Agreement, as if the Participating Employer were a
signatory to that Adoption Agreement. The Participating Employer accepts, and
agrees to be bound by, all of the elections granted under the provisions of the
Prototype Plan as made by the Signatory Employer to the Execution Page of the
Adoption Agreement, except as otherwise provided in this Participation
Agreement.

32.      EFFECTIVE DATE (1.10). The Effective Date of the Plan for the
         Participating Employer is: January 1, 2000.

33.      NEW PLAN/RESTATEMENT. The Participating Employer's adoption of this
         Plan constitutes: (Choose one of (a) or (b))

[x]      (a) The adoption of a new plan by the Participating Employer.

[ ]      (b) The adoption of an amendment and restatement of a plan currently
         maintained by the Participating Employer, identified as: ______________
         ______________________________________________________________________,
         and having an original effective date of: ____________________________.

34.      PREDECESSOR EMPLOYER SERVICE (1.30). In addition to the predecessor
         service credited by reason of Section 1.30 of the Plan, the Plan
         credits as Service under this Plan, service with this Participating
         Employer: (Choose one or more of (a) through (d) as applicable) [Note:
         If the Plan does not credit any additional predecessor service under
         Section 1.30 for this Participating Employer, do not complete this
         election.]

[x]      (a) Eligibility. For eligibility under Article II. See Plan Section
         1.30 for time of Plan entry.

[x]      (b) Vesting. For vesting under Article V.

[ ]      (c) Contribution allocation. For contribution allocations under Article
         III.

[ ]      (d) Exceptions. Except for the following Service: ____________________.

Name of Plan:                        Name of Participating Employer:

______________________________       Nebraska Farm Administrative Corporation

______________________________       Bryce P. Neidig/President

                                     Signed: /s/ Bryce P. Neidig
                                                                    [Name/Title]

                                     February 5, 2002                     [Date]

                                     Participating Employer's EIN: 47-0383309

Acceptance by the Signatory Employer to the Execution Page of the Adoption
Agreement and by the Trustee.

Name of Signatory Employer: Iowa     Name(s) of Trustee: Wells Fargo Bank
Farm Bureau Federation               Minnesota, N.A.

Jerry Downin/Secretary-Treasurer     Mary Stoecker/Vice President
                    [Name/Title]                                    [Name/Title]

Signed: /s/ Jerry C. Downin          Signed: /s/ Mary Stoecker

January 25, 2002                     January 28, 2002

[Note: Each Participating Employer must execute a separate Participation
Agreement. If the Plan does not have a Participating Employer, the Signatory
Employer may delete this page from the Adoption Agreement.]

                                       37
<PAGE>

                             PARTICIPATION AGREEMENT

         [ ] Check here if not applicable and do not complete this page.

         The undersigned Employer, by executing this Participation Agreement,
elects to become a Participating Employer in the Plan identified in Section 1.21
of the accompanying Adoption Agreement, as if the Participating Employer were a
signatory to that Adoption Agreement. The Participating Employer accepts, and
agrees to be bound by, all of the elections granted under the provisions of the
Prototype Plan as made by the Signatory Employer to the Execution Page of the
Adoption Agreement, except as otherwise provided in this Participation
Agreement.

32.      EFFECTIVE DATE (1.10). The Effective Date of the Plan for the
         Participating Employer is: January 1, 1999.

33.      NEW PLAN/RESTATEMENT. The Participating Employer's adoption of this
         Plan constitutes: (Choose one of (a) or (b))

[x]      (a) The adoption of a new plan by the Participating Employer.

[ ]      (b) The adoption of an amendment and restatement of a plan currently
         maintained by the Participating Employer, identified as: ______________
         ______________________________________________________________________,
         and having an original effective date of: ____________________________.

34.      PREDECESSOR EMPLOYER SERVICE (1.30). In addition to the predecessor
         service credited by reason of Section 1.30 of the Plan, the Plan
         credits as Service under this Plan, service with this Participating
         Employer: (Choose one or more of (a) through (d) as applicable) [Note:
         If the Plan does not credit any additional predecessor service under
         Section 1.30 for this Participating Employer, do not complete this
         election.]

[x]      (a) Eligibility. For eligibility under Article II. See Plan Section
         1.30 for time of Plan entry.

[x]      (b) Vesting. For vesting under Article V.

[ ]      (c) Contribution allocation. For contribution allocations under Article
         III.

[ ]      (d) Exceptions. Except for the following Service: ____________________.

Name of Plan:                        Name of Participating Employer:

______________________________       Minnesota Farm Bureau Federation

______________________________       Jim Werner/Administrator

                                     Signed: /s/ Jim Werner
                                                                    [Name/Title]

                                     January 31, 2002                     [Date]

                                     Participating Employer's EIN: 42-0417230

Acceptance by the Signatory Employer to the Execution Page of the Adoption
Agreement and by the Trustee.

Name of Signatory Employer: Iowa     Name(s) of Trustee: Wells Fargo Bank
Farm Bureau Federation               Minnesota, N.A.

Jerry Downin/Secretary-Treasurer     Mary Stoecker/Vice President
                    [Name/Title]                                    [Name/Title]

Signed: /s/ Jerry C. Downin          Signed: /s/ Mary Stoecker

January 25, 2002                     January 28, 2002

[Note: Each Participating Employer must execute a separate Participation
Agreement. If the Plan does not have a Participating Employer, the Signatory
Employer may delete this page from the Adoption Agreement.]

                                       38
<PAGE>

                             PARTICIPATION AGREEMENT

         [ ] Check here if not applicable and do not complete this page.

         The undersigned Employer, by executing this Participation Agreement,
elects to become a Participating Employer in the Plan identified in Section 1.21
of the accompanying Adoption Agreement, as if the Participating Employer were a
signatory to that Adoption Agreement. The Participating Employer accepts, and
agrees to be bound by, all of the elections granted under the provisions of the
Prototype Plan as made by the Signatory Employer to the Execution Page of the
Adoption Agreement, except as otherwise provided in this Participation
Agreement.

32.      EFFECTIVE DATE (1.10). The Effective Date of the Plan for the
         Participating Employer is: January 1, 1999.

33.      NEW PLAN/RESTATEMENT. The Participating Employer's adoption of this
         Plan constitutes: (Choose one of (a) or (b))

[x]      (a) The adoption of a new plan by the Participating Employer.

[ ]      (b) The adoption of an amendment and restatement of a plan currently
         maintained by the Participating Employer, identified as: ______________
         ______________________________________________________________________,
         and having an original effective date of: ____________________________.

34.      PREDECESSOR EMPLOYER SERVICE (1.30). In addition to the predecessor
         service credited by reason of Section 1.30 of the Plan, the Plan
         credits as Service under this Plan, service with this Participating
         Employer: (Choose one or more of (a) through (d) as applicable) [Note:
         If the Plan does not credit any additional predecessor service under
         Section 1.30 for this Participating Employer, do not complete this
         election.]

[x]      (a) Eligibility. For eligibility under Article II. See Plan Section
         1.30 for time of Plan entry.

[x]      (b) Vesting. For vesting under Article V.

[ ]      (c) Contribution allocation. For contribution allocations under Article
         III.

[ ]      (d) Exceptions. Except for the following Service: ____________________.

Name of Plan:                        Name of Participating Employer:

______________________________       South Dakota Farm Bureau Federation

______________________________       Michael Held/Administrator

                                     Signed: /s/ Michael Held
                                                                    [Name/Title]

                                     February 2, 2002                     [Date]

                                     Participating Employer's EIN: 46-0191750

Acceptance by the Signatory Employer to the Execution Page of the Adoption
Agreement and by the Trustee.

Name of Signatory Employer: Iowa     Name(s) of Trustee: Wells Fargo Bank
Farm Bureau Federation               Minnesota, N.A.

Jerry Downin/Secretary-Treasurer     Mary Stoecker/Vice President
                    [Name/Title]                                    [Name/Title]

Signed: /s/ Jerry C. Downin          Signed: /s/ Mary Stoecker

January 25, 2002                     January 28, 2002

[Note: Each Participating Employer must execute a separate Participation
Agreement. If the Plan does not have a Participating Employer, the Signatory
Employer may delete this page from the Adoption Agreement.]

                                       39
<PAGE>

                             PARTICIPATION AGREEMENT

         [ ] Check here if not applicable and do not complete this page.

         The undersigned Employer, by executing this Participation Agreement,
elects to become a Participating Employer in the Plan identified in Section 1.21
of the accompanying Adoption Agreement, as if the Participating Employer were a
signatory to that Adoption Agreement. The Participating Employer accepts, and
agrees to be bound by, all of the elections granted under the provisions of the
Prototype Plan as made by the Signatory Employer to the Execution Page of the
Adoption Agreement, except as otherwise provided in this Participation
Agreement.

32.      EFFECTIVE DATE (1.10). The Effective Date of the Plan for the
         Participating Employer is: January 1, 1999.

33.      NEW PLAN/RESTATEMENT. The Participating Employer's adoption of this
         Plan constitutes: (Choose one of (a) or (b))

[x]      (a) The adoption of a new plan by the Participating Employer.

[ ]      (b) The adoption of an amendment and restatement of a plan currently
         maintained by the Participating Employer, identified as: ______________
         ______________________________________________________________________,
         and having an original effective date of: ____________________________.

34.      PREDECESSOR EMPLOYER SERVICE (1.30). In addition to the predecessor
         service credited by reason of Section 1.30 of the Plan, the Plan
         credits as Service under this Plan, service with this Participating
         Employer: (Choose one or more of (a) through (d) as applicable) [Note:
         If the Plan does not credit any additional predecessor service under
         Section 1.30 for this Participating Employer, do not complete this
         election.]

[x]      (a) Eligibility. For eligibility under Article II. See Plan Section
         1.30 for time of Plan entry.

[x]      (b) Vesting. For vesting under Article V.

[ ]      (c) Contribution allocation. For contribution allocations under Article
         III.

[ ]      (d) Exceptions. Except for the following Service: ____________________.

Name of Plan:                        Name of Participating Employer:

______________________________       Utah Farm Bureau Federation

______________________________       Leland J. Hogan/President

                                     Signed: /s/ Leland J. Hogan
                                                                    [Name/Title]

                                     February 4, 2002                     [Date]

                                     Participating Employer's EIN: 87-0189000

Acceptance by the Signatory Employer to the Execution Page of the Adoption
Agreement and by the Trustee.

Name of Signatory Employer: Iowa     Name(s) of Trustee: Wells Fargo Bank
Farm Bureau Federation               Minnesota, N.A.

Jerry Downin/Secretary-Treasurer     Mary Stoecker/Vice President
                    [Name/Title]                                    [Name/Title]

Signed: /s/ Jerry C. Downin          Signed: /s/ Mary Stoecker

January 25, 2002                     January 28, 2002

[Note: Each Participating Employer must execute a separate Participation
Agreement. If the Plan does not have a Participating Employer, the Signatory
Employer may delete this page from the Adoption Agreement.]

                                       40
<PAGE>

                                   APPENDIX A
                    TESTING ELECTIONS/EFFECTIVE DATE ADDENDUM

35.      The following testing elections and special effective dates apply:
         (Choose one or more of (a) through (n) as applicable)

[ ]      (a) Highly Compensated Employee (1.14). For Plan Years beginning after
         ____________________________, the Employer makes the following
         election(s) regarding the definition of Highly Compensated Employee:

                  (1)      [ ] Top paid group election.
                  (2)      [ ] Calendar year data election (fiscal year plan).

[ ]      (b) 401(k) current year testing. The Employer will apply the current
         year testing method in applying the ADP and ACP tests effective for
         Plan Years beginning after ________________. [Note: For Plan Years
         beginning on or after the Employer's execution of its "GUST"
         restatement, the Employer must use the same testing method within the
         same Plan Year for both the ADP and ACP tests.]

[ ]      (c) Compensation. The Compensation definition under Section 1.07 will
         apply for Plan Years beginning after: ________________________________.

[ ]      (d) Election not to participate. The election not to participate under
         Section 2.06 is effective: ___________________________________________.

[ ]      (e) 401(k) safe harbor. The 401(k) safe harbor provisions under Section
         3.01(d) are effective: _______________________________________________.

[ ]      (f) Negative election. The negative election provision under Section
         3.02(b) is effective: ________________________________________________.

[ ]      (g) Contribution/allocation formula. The specified contribution(s) and
         allocation method(s) under Sections 3.01 and 3.04 are effective:
         ______________________________________________________________________.

[ ]      (h) Allocation conditions. The allocation conditions of Section 3.06
         are effective: _______________________________________________________.

[x]      (i) Benefit payment elections. The distribution elections of Section(s)
         6.03(a) are effective: July 1, 2001.

[ ]      (j) Election to continue pre-SBJPA required beginning date. A
         Participant may not elect to defer commencement of the distribution of
         his/her Vested Account Balance beyond the April 1 following the
         calendar year in which the Participant attains age 70 1/2. See Plan
         Section 6.02. ________________________________________________________.

[ ]      (k) Elimination of age 70 1/2 in-service distributions. The Plan
         eliminates a Participant's (other than a more than 5% owner) right to
         receive in-service distributions on April 1 of the calendar year
         following the year in which the Participant attains age 70 1/2 for Plan
         Years beginning after: _______________________________________________.

[ ]      (l) Allocation of earnings. The earnings allocation provisions under
         Section 9.08 are effective: __________________________________________.

[x]      (m) Elimination of optional forms of benefit. The Employer elects
         prospectively to eliminate the following optional forms of benefit:
         (Choose one or more of (1), (2) and (3) as applicable)

         [x]      (1) QJSA and QPSA benefits as described in Plan Sections 6.04,
                  6.05 and 6.06 effective: July 1, 2001 _______________________.

         [ ]      (2) Installment distributions as described in Section 6.03
                  effective: __________________________________________________.

         [ ]      (3) Other optional forms of benefit (Any election to eliminate
                  must be consistent with Treas. Reg ss.1.411(d)-4): __________.

[x]      (n) Special effective date(s): See Addendum.
         ______________________________________________________________________.

         For periods prior to the above-specified special effective date(s), the
Plan terms in effect prior to its restatement under this Adoption Agreement will
control for purposes of the designated provisions. A special effective date may
not result in the delay of a Plan provision beyond the permissible effective
date under any applicable law.

                                       41
<PAGE>

                                   APPENDIX B
                    GUST Remedial Amendment Period Elections

36.      The following GUST restatement elections apply: (Choose one or more of
         (a) through (j) as applicable)

[ ]      (a) Highly Compensated Employee elections. The Employer makes the
         following remedial amendment period elections with respect to the
         Highly Compensated Employee definition:

<TABLE>
<S>                                                           <C>
              (1) 1997:  [ ] Top paid group election.         [ ] Calendar year election.
                         [ ] Calendar year data election.
              (2) 1998:  [ ] Top paid group election.         [ ] Calendar year data election.
              (3) 1999:  [ ] Top paid group election.         [ ] Calendar year data election.
              (4) 2000:  [ ] Top paid group election.         [ ] Calendar year data election.
              (5) 2001:  [ ] Top paid group election.         [ ] Calendar year data election.
              (6) 2002:  [ ] Top paid group election.         [ ] Calendar year data election.
</TABLE>

[x]      (b) 401(k) testing methods. The Employer makes the following remedial
         amendment period elections with respect to the ADP test and the ACP
         test: [Note: The Employer may use a different testing method for the
         ADP and ACP tests through the end of the Plan Year in which the
         Employer executes its GUST restated Plan.]

<TABLE>
<CAPTION>
                                 ADP test                                    ACP test
<S>                                                            <C>
              (1) 1997:  [ ] prior year   [x]  current year    1997:  [ ] prior year   [x] current year
              (2) 1998:  [ ] prior year   [x]  current year    1998:  [ ] prior year   [x] current year
              (3) 1999:  [ ] prior year   [x]  current year    1999:  [ ] prior year   [x] current year
              (4) 2000:  [ ] prior year   [x]  current year    2000:  [ ] prior year   [x] current year
              (5) 2001:  [x] prior year   [ ]  current year    2001:  [x] prior year   [ ] current year
              (6) 2002:  [x] prior year   [ ]  current year    2002:  [x] prior year   [ ] current year
</TABLE>

[ ]      (c) Delayed application of SBJPA required beginning date. The Employer
         elects to delay the effective date for the required beginning date
         provision of Plan Section 6.02 until Plan Years beginning after:
         ____________________.

[x]      (d) Model Amendment for required minimum distributions. The Employer
         adopts the IRS Model Amendment in Plan Section 6.02(E) effective
         January 1, 2001. [Note: The date must not be earlier than January 1,
         2001.]

Defined Benefit Limitation

[ ]      (e) Code ss.415(e) repeal. The repeal of the Code ss.415(e) limitation
         is effective for Limitation Years beginning after
         __________________________. [Note: If the Employer does not make an
         election under (e), the repeal is effective for Limitation Years
         beginning after December 31, 1999.]

Code ss.415(e) limitation. To the extent necessary to satisfy the limitation
under Plan Section 3.17 for Limitation Years beginning prior to the repeal of
Code ss.415(e), the Employer will reduce: (Choose one of (f) or (g))

[x]      (f) The Participant's projected annual benefit under the defined
         benefit plan.

[ ]      (g) The Employer's contribution or allocation on behalf of the
         Participant to the defined contribution plan and then, if necessary,
         the Participant's projected annual benefit under the defined benefit
         plan.

Coordination with top-heavy minimum allocation. The Plan Administrator will
apply the top-heavy minimum allocation provisions of Article XII with the
following modifications: (Choose (h) or choose (i) or (j) or both as applicable)

[x]      (h) No modifications.

[ ]      (i) For Non-Key Employees participating only in this Plan, the
         top-heavy minimum allocation is the minimum allocation determined by
         substituting ________% (not less than 4%) for "3%," except: (Choose one
         of (1) or (2))
         [ ]      (1) No exceptions.
         [ ]      (2) Plan Years in which the top-heavy ratio exceeds 90%.

[ ]      (j) For Non-Key Employees also participating in the defined benefit
         plan, the top-heavy minimum is: (Choose one of (1) or (2))
         [ ]      (1) 5% of Compensation irrespective of the contribution rate
                  of any Key Employee: (Choose one of a. or b.).
                  [ ]      a. No exceptions.
                  [ ]      b. Substituting "71/2%" for "5%" if the top-heavy
                           ratio does not exceed 90%.
         [ ]      (2) 0%. [Note: The defined benefit plan must satisfy the
                  top-heavy minimum benefit requirement for these Non-Key
                  Employees.]

Actuarial assumptions for top-heavy calculation. To determine the top-heavy
ratio, the Plan Administrator will use the following interest rate and mortality
assumptions to value accrued benefits under a defined benefit plan: Same
actuarial assumptions as in defined benefit plan.

                                       42

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