Document:

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                                                                    EXHIBIT 10.8

                   SRA INTERNATIONAL, INC. 401(k) SAVINGS PLAN
                   -------------------------------------------

               (As Amended and Restated Effective January 1, 2001)

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                             SRA INTERNATIONAL, INC.
                             -----------------------
                               401(k) SAVINGS PLAN
                               -------------------

               (As Amended and Restated Effective January 1, 2001)

                                Table of Contents

                                                                            Page

ARTICLE I - NATURE OF PLAN ..............................................    1

ARTICLE II - DEFINITIONS AND CONSTRUCTION ...............................    3

  2.1    Accounts .......................................................    3

  2.2    Accrued Benefit ................................................    4

  2.3    Actual Deferral Percentage .....................................    4

  2.4    Actual Matching Percentage .....................................    5

  2.5    Administrator ..................................................    5

  2.6    Allocation Period ..............................................    5

  2.7    Alternate Payee ................................................    6

  2.8    Annual Addition ................................................    6

  2.9    Beneficiary ....................................................    6

  2.10   Code ...........................................................    6

  2.11   Committee ......................................................    6

  2.12   Company ........................................................    6

  2.13   Company Stock ..................................................    7

  2.14   Compensation ...................................................    7

  2.15   Considered Compensation ........................................    7

  2.16   Determination Year .............................................    8

  2.17   Distribution Dates .............................................    8

  2.18   Effective Date .................................................    8

  2.19   Eligible Employee ..............................................    8

  2.20   Employee .......................................................    8

  2.21   Employee Contribution ..........................................    8

                                       i

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  2.22   Employer .......................................................    8

  2.23   Employer Matching Contribution .................................    8

  2.24   Employer Nonelective Contribution ..............................    8

  2.25   Employer Profit Sharing Contribution ...........................    9

  2.26   Employer Salary Reduction Contribution .........................    9

  2.27   Employment Commencement Date ...................................    9

  2.28   ERISA ..........................................................    9

  2.29   Fiscal Year ....................................................    9

  2.30   Forfeitures ....................................................    9

  2.31   Forfeiture Amount ..............................................    9

  2.32   Former Participant .............................................    9

  2.33   Highly Compensated Employee ....................................    9

  2.34   Hour of Service ................................................    10

  2.35   Leave of Absence ...............................................    11

  2.36   Limitation Year ................................................    12

  2.37   Normal Retirement Age ..........................................    12

  2.38   One Year Period of Severance ...................................    12

  2.39   Parental Absence ...............................................    12

  2.40   Participant ....................................................    12

  2.41   Period of Service ..............................................    12

  2.42   Period of Severance ............................................    13

  2.43   Plan ...........................................................    13

  2.44   Plan Entry Date ................................................    13

  2.45   Plan Year ......................................................    13

  2.46   Qualified Domestic Relations Order .............................    13

  2.47   Qualified Employer Contributions ...............................    14

  2.48   Re-Employed Employee ...........................................    15

  2.49   Related Employer ...............................................    15

  2.50   Related Plan ...................................................    15

  2.51   Reemployment Commencement Date .................................    15

  2.52   Required Commencement Date .....................................    15

  2.53   Rollover Contribution ..........................................    15

  2.54   Service ........................................................    16

                                       ii

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  2.55   Total and Permanent Disability .................................    16

  2.56   Trust ..........................................................    16

  2.57   Trust Agreement ................................................    16

  2.58   Trust Fund .....................................................    16

  2.59   Trustee ........................................................    16

  2.60   Valuation Date .................................................    16

  2.61   Vested Accrued Benefit .........................................    16

  2.62   Vesting Service ................................................    16

  2.63   Year of Vesting Service ........................................    17

ARTICLE III - ELIGIBILITY AND PARTICIPATION .............................    18

  3.1    Eligibility ....................................................    18

  3.2    Participation - Re-Employed Employees ..........................    18

  3.3    Notice of Participation ........................................    18

ARTICLE IV - EMPLOYER CONTRIBUTIONS .....................................    19

  4.1    Employer Contributions .........................................    19

  4.2    Employer Contribution Limitation ...............................    20

  4.3    Determination of Contribution ..................................    21

  4.4    Time and Method of Payment of Employer Contributions ...........    21

  4.5    Limitations on Employer Matching Contribution ..................    21

  4.6    Return of Employer Contributions ...............................    25

  4.7    Employee Contributions .........................................    25

  4.8    Rollover Contributions .........................................    25

  4.9    Investment of Assets ...........................................    26

  4.10   Investment Elections ...........................................    26

  4.11   Change of Elections ............................................    26

  4.12   Default Investments ............................................    27

ARTICLE V - PARTICIPANT DEFERRALS OF CONSIDERED COMPENSATION ............    28

  5.1    Participant Election to Defer Considered Compensation ..........    28

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  5.2    Limitation on Employer Salary Reduction Contributions for Highly
         Compensated Employees ..........................................    28

  5.3    Distribution of Excess Deferrals ...............................    33

ARTICLE VI - ALLOCATIONS ................................................    34

  6.1    Participant's Accounts .........................................    34

  6.2    Charging of Payments, Distributions and Loans ..................    34

  6.3    Allocation of Earnings to Accounts .............................    34

  6.4    Allocation of Contributions ....................................    34

  6.5    Dates Contributions Considered Made ............................    36

  6.6    Valuation ......................................................    37

  6.7    Special Valuation ..............................................    37

  6.8    Equitable Allocations ..........................................    37

  6.9    Limitation on Annual Additions .................................    37

  6.10   Allocation Does Not Create Rights ..............................    39

ARTICLE VII - TERMINATION OF SERVICE - PARTICIPANT VESTING ..............    40

  7.1    Normal Retirement ..............................................    40

  7.2    Early Retirement ...............................................    40

  7.3    Disability .....................................................    40

  7.4    Death ..........................................................    40

  7.5    Termination of Service Prior to Normal Retirement Age ..........    40

  7.6    Years of Vesting Service .......................................    41

  7.7    Forfeiture Occurs and Restoration of Non-Vested Accrued Benefit.    41

  7.8    Termination, Partial Termination, or Complete Discontinuance of
         Employer Contributions .........................................    42

ARTICLE VIII - TIME AND METHOD OF PAYMENT OF BENEFITS ...................    43

  8.1    Time of Payment ................................................    43

  8.2    Payment of Retirement or Disability Benefits ...................    45

  8.3    Payment of Benefits Following Separation From Service ..........    47

  8.4    Pre-Retirement Death Benefits ..................................    47

  8.5    Pre-Retirement Spousal Death Benefit ...........................    48

  8.6    Deferral of Payments ...........................................    48

                                       iv

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  8.7    Lump Sum Cashout and Special Limitation on Involuntary Payment
         of Benefits ....................................................    48

  8.8    Qualified Domestic Relations Orders ............................    49

  8.9    Payment in the Event of Legal Disability .......................    49

  8.10   Accounts Charged ...............................................    50

  8.11   Payments Only from Trust Fund ..................................    50

  8.12   Unclaimed Account Procedure ....................................    50

  8.13   Restrictions on Distributions ..................................    51

ARTICLE IX - TOP HEAVY PLAN PROVISIONS ..................................    53

  9.1    Top Heavy Rules Applied ........................................    53

  9.2    Additional Definitions .........................................    53

  9.3    Additional Limitation - Defined Benefit Plan ...................    56

  9.4    Minimum Benefit ................................................    57

  9.5    Termination of Service Prior to Normal Retirement Age ..........    59

ARTICLE X - IN-SERVICE WITHDRAWALS ......................................    61

  10.1   In-Service Withdrawal From Accounts ............................    61

  10.2   Hardship Withdrawals ...........................................    61

ARTICLE XI - LOANS ......................................................    64

  11.1   Loans to Participants: Basic Terms and Limits ..................    64

  11.2   Instruments and Security for Loans .............................    65

  11.3   Loan Provisions Incorporated by Reference ......................    66

  11.4   Payment of Expenses ............................................    66

ARTICLE XII - EMPLOYER ADMINISTRATIVE PROVISIONS ........................    67

  12.1   Information ....................................................    67

  12.2   No Liability ...................................................    67

  12.3   Employer Action ................................................    67

  12.4   Indemnity ......................................................    67

  12.5   Amendment to Vesting Schedule ..................................    67

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ARTICLE XIII - COMMITTEE - ADMINISTRATION AND INVESTMENT PROVISIONS......    69

  13.1   Appointment of Committee........................................    69

  13.2   Term............................................................    69

  13.3   Compensation....................................................    69

  13.4   Powers of the Committee.........................................    69

  13.5   Manner of Action................................................    71

  13.6   Authorized Representative.......................................    71

  13.7   Exclusive Benefit...............................................    71

  13.8   Interested Member...............................................    71

  13.9   Funding Policy..................................................    71

  13.10  Books and Records...............................................    71

  13.11  Voting Company Stock............................................    72

ARTICLE XIV - PARTICIPANT ADMINISTRATIVE PROVISIONS......................    73

  14.1   Beneficiary Designation.........................................    73

  14.2   No Beneficiary Designation......................................    73

  14.3   Personal Data to Committee......................................    73

  14.4   Address for Notification........................................    73

  14.5   Place of Payment and Proof of Continued Eligibility.............    73

  14.6   Alienation......................................................    74

  14.7   Litigation Against the Trust....................................    74

  14.8   Information Available...........................................    74

  14.9   Beneficiary's Right to Information..............................    74

  14.10  Claims Procedure................................................    74

  14.11  Appeal Procedure for Denial of Benefits.........................    75

  14.12  No Rights Implied...............................................    76

ARTICLE XV - FIDUCIARY DUTIES............................................    77

  15.1     Fiduciaries...................................................    77

  15.2     Allocation of Responsibilities................................    77

  15.3     Procedures for Delegation and Allocation of Responsibilities..    78

  15.4     Allocation of Fiduciary Liability.............................    78

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ARTICLE XVI - DISCONTINUANCE AMENDMENT AND TERMINATION...................    80

  16.1   Discontinuance..................................................    80

  16.2   Amendment.......................................................    80

  16.3   Termination.....................................................    80

  16.4   Termination, Partial Termination, or Complete Discontinuance of
         Employer Contributions..........................................    80

  16.5   Procedure on Termination........................................    81

  16.6   Merger or Spinoff...............................................    81

  16.7   Notice of Change in Terms.......................................    81

ARTICLE XVII - THE TRUST.................................................    82

  17.1   Purpose of the Trust Fund.......................................    82

  17.2   Appointment of Trustee..........................................    82

  17.3   Exclusive Benefit of Participants...............................    82

  17.4   Benefits Supported Only By the Trust Fund.......................    82

  17.5   Rights to Trust Assets..........................................    82

ARTICLE XVIII - MISCELLANEOUS............................................    83

  18.1   Execution of Receipts and Releases..............................    83

  18.2   No Guarantee of Interests.......................................    83

  18.3   Payment of Expenses.............................................    83

  18.4   Employer Records................................................    83

  18.5   Interpretations and Adjustments.................................    83

  18.6   Uniform Rules...................................................    83

  18.7   Evidence........................................................    83

  18.8   Severability....................................................    83

  18.9   Notice..........................................................    84

  18.10  Waiver of Notice................................................    84

  18.11  Successors......................................................    84

  18.12  Headings........................................................    84

  18.13  Governing Law...................................................    84

  18.14  Qualified Military Service......................................    84

  18.15  Certain Judgments and Settlements...............................    84

                                      vii

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ARTICLE XIX - EMPLOYER PARTICIPATION.....................................    85

  19.1   Adoption by Employer............................................    85

  19.2   Withdrawal by Employer..........................................    85

  19.3   Adoption Contingent Upon Initial and Continued Qualification....    85

  19.4   No Joint Venture Implied........................................    86

                                      viii

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                             SRA INTERNATIONAL, INC.
                             -----------------------
                               401(k) SAVINGS PLAN
                               -------------------

               (As Amended and Restated Effective January 1, 2001)

                                    ARTICLE I

                                 NATURE OF PLAN
                                 --------------

         WHEREAS, Systems Research and Applications Corporation, a Virginia
corporation, established, effective June 30, 1983, a plan for the exclusive
benefit of its eligible employees and their beneficiaries, which Plan is funded
through the medium of a Trust Fund; and

         WHEREAS, Systems Research and Applications Corporation amended and
restated the 401(k) Savings Plan in order to conform to the provisions of the
Tax Equity and Fiscal Responsibility Act of 1982, the Deficit Reduction Act of
1984 and the Retirement Equity Act of 1984 effective as of January 1, 1985; and

         WHEREAS, Systems Research and Applications Corporation amended and
restated the 401(k) Savings Plan in order to conform to the provisions of the
Tax Reform Act of 1986 and restated the Trust Agreement effective January 1,
1987; and

         WHEREAS, Systems Research and Applications Corporation amended and
restated the 401(k) Savings Plan to include all prior amendments thereto,
effective January 1, 1991, with such Plan to be applicable only to those
eligible employees who were actively employed (or on a qualified Leave of
Absence from which they returned within the designated period) on or after
January 1, 1991; and

         WHEREAS, effective January 1, 1994, Systems Research and Applications
Corporation amended and restated the 401(k) Savings Plan to comply with various
changes in the law and to make certain other changes; and

         WHEREAS, effective January 1, 1995, SRA International, Inc., a Delaware
corporation (the "Company"), assumed sponsorship of the Plan from Systems
Research and Applications Corporation; and

         WHEREAS, effective January 1, 1995, the Company amended and restated
the Plan to permit Participants to elect to have a portion of Employer Matching
Contributions to be made in the form of Company Stock and to permit the Company
to make Employer Profit Sharing Contributions in the form of Company Stock that
may be allocated on a per capita basis.

         WHEREAS, effective January 1, 2001 (unless otherwise stated or unless
an earlier effective date is required by law), the Company desires to amend and
restate the Plan to incorporate Amendments One through Three to the January 1,
1995 restatement and to

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incorporate the required provisions of subsequent legislation (the so-called
"GUST" requirements) including:

         (1)   "GATT" (the Uruguay Round Agreements Act, PL 103-465);

         (2)   "USERRA" (provisions in the Uniformed Services Employment and
               Re-employment Rights Act of 1994, PL 103-353);

         (3)   "SBJPA" (the Small Business Job Protection Act of 1996,
               PL 104-188);

         (4)   "TRA `97" (the Taxpayer Relief Act of 1997, PL 105-34); and

         (5)   "RRA `98" (the Internal Revenue Service Restructuring and Reform
               Act of 1998, PL 105-206); and

         WHEREAS, the Company is authorized by Article XVI of the 401(k) Savings
Plan to amend the same, provided that any such amendment shall not direct any
part of the funds for the benefit of the Employer; and

         NOW, THEREFORE, the Company amends and restates the Plan, effective as
of January 1, 2001 (unless otherwise stated or unless an earlier effective date
is required by law), to provide as set forth herein. The Company intends that
the Plan be qualified under section 401(a) of the Code (hereinafter defined),
with a cash or deferred arrangement qualified under section 401(k) of the Code
and a trust exempt from taxation under section 501(a) of the Code. Pursuant to
the requirements of section 401(a)(27) of the Code, the Company also intends
that the Plan be a profit-sharing plan.

--------------------------
End of Article I

                                       2

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                                   ARTICLE II

                          DEFINITIONS AND CONSTRUCTION
                          ----------------------------

         For the purpose of this Plan, the following definitions shall apply
unless the context requires otherwise. Words used in the masculine gender shall
apply to the feminine, where applicable, and wherever the context of the Plan
dictates, the plural shall be read as the singular and the singular as the
plural. The words "Article" or "Section" in this Plan are intended to be a
cross-reference to the same, and shall refer to an Article or Section of this
Plan unless specifically stated otherwise. Compounds of the word "here," such as
"herein" and "hereof" shall be construed to refer to another provision of this
Plan, unless otherwise specified or required by the context.

         In determining the time within which an event or action is to take
place for purposes of the Plan, no fraction of a day shall be considered, and
any act, the performance of which would fall on a Saturday, Sunday, holiday or
other non-business day, may be performed on the next following business day.

         It is the intention of the Employer that the Plan be qualified under
the provisions of the Code and ERISA and that all its provisions shall be
construed to that result.

         2.1  Accounts. The separate accounts maintained to record the interests
              --------
of Participants under the Plan. The following terms designate the Accounts under
the Plan and are defined as provided herein.

                  (a) Employer Matching Contribution Account. The separate
                      --------------------------------------
account of a Participant consisting of Employer Matching Contributions made by
the Employer pursuant to Section 4.1(b) and allocated to the Participant
pursuant to Section 6.4, together with the income, gain, and losses allocated
thereto and less distributions made therefrom.

                  (b) Employer Nonelective Contribution Account. The separate
                      -----------------------------------------
account of a Participant consisting of the Employer Nonelective Contributions
made by the Employer pursuant to Section 4.1(d) and allocated to the Participant
pursuant to Section 6.4, together with the income, gain, and losses allocated
thereto and less distributions made therefrom.

                  (c) Employer Profit Sharing Contribution Account. The separate
                      --------------------------------------------
account of a Participant consisting of the Employer Profit Sharing Contributions
made by the Employer pursuant to Section 4.1(c) and allocated to the Participant
pursuant to Section 6.4, together with the income, gain, and losses allocated
thereto and less distributions made therefrom.

                  (d) Employer Salary Reduction Contribution Account. The
                      ----------------------------------------------
separate account of a Participant consisting of the sum of (i) Employer Salary
Reduction Contributions made by the Employer in accordance with Section 4.1(a)
and allocated to the Participant pursuant to Section 6.4, and (ii) Employer
Nonelective Contributions made by the Employer pursuant to

                                       3

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Section 4.1(d) and allocated to the Participant pursuant to Section 6.4,
together with the income, gain, and losses allocated thereto and less
distributions therefrom.

                  (e) Employee Contribution Account. The separate account of a
                      -----------------------------
Participant consisting of the balance of Employer Salary Reduction
Contributions, if any, recharacterized as Employee Contributions and allocated
to a Participant's Employee Contribution Account pursuant to the provisions of
Section 5.2, together with the income, gain, and losses allocated thereto, and
less distributions made therefrom.

                  (f) Rollover Contribution Account. The separate account of a
                      -----------------------------
Participant consisting of Rollover Contributions made by a Participant or
Employee in accordance with Section 4.8, together with the income, gain, and
losses allocated thereto, and less distributions made therefrom.

         2.2  Accrued Benefit.  The amount allocated to a Participant's
              ---------------
Accounts as of any date.

         2.3  Actual Deferral Percentage. For a specified group of Eligible
              --------------------------
Employees the average (arithmetic mean) of the ratios (calculated separately for
each Eligible Employee in such group to the nearest .01%) of: (i) the amount of
all Employer Salary Reduction Contributions actually contributed to the Trust on
behalf of such Employee and allocated to his Employer Salary Reduction
Contribution Account for such Plan Year, and such Employer Matching
Contributions, Employer Nonelective Contributions, and Employer Profit Sharing
Contributions, if any, for such Plan Year, as may qualify for aggregation
hereunder under section 401(k)(3)(D)(ii) of the Code, that may be designated by
the Committee under this Section as includible in this computation for this Plan
Year, to (ii) the Compensation received by the Employee during the Plan Year,
such average of ratios being multiplied by 100.

                  (a) To the extent that the Committee elects, pursuant to the
above paragraph, to take Employer Matching Contributions, Employer Nonelective
Contributions, or Employer Profit Sharing Contributions (that meet the
requirements of the applicable Treasury Regulations) into account in computing
the Actual Deferral Percentage, the Actual Matching Percentage tests under
Section 4.5 must still be computed and satisfied separately, and in doing so the
Employer shall disregard the Employer Matching Contributions, Employer
Nonelective Contributions, or Employer Profit Sharing Contributions used in
computing the Actual Deferral Percentage for such Plan Year.

                  (b) For purposes of this Section, the ratio calculated for any
Eligible Employee who is a Highly Compensated Employee for the Plan Year and who
is eligible to have Employer Salary Reduction Contributions allocated to his
account under two or more plans or arrangements described in section 401(k) of
the Code that are maintained by an Employer or a Related Employer shall be
determined as if all such contributions were made under a single arrangement.
Further, in the event that this Plan satisfies the requirements of sections
401(a)(4) or 410(b) (other than section 410(b)(2)(A)(ii)) of the Code only if
aggregated with one or more other plans, or if one or more other plans satisfy
the requirements of sections 401(a)(4) or 410(b) (other than section
410(b)(2)(A)(ii)) of the Code only if aggregated with this Plan, the Actual
Deferral Percentage shall be determined by calculating the ratio for each
Eligible Employee as if

                                       4

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all such plans were a single plan. Moreover, if two or more plans are
permissively aggregated for purposes of section 401(k) of the Code, the
aggregated plans must also satisfy sections 401(a)(4) and 410(b) of the Code as
though they were a single plan.

         2.4  Actual Matching Percentage. For a specified group of Eligible
              --------------------------
Employees (who have satisfied the eligibility requirements of Article III) the
average (arithmetic mean) of the ratios (calculated separately for each Eligible
Employee in such group to the nearest .01%) of: (i) the sum of all Employer
Matching Contributions and Employee Contributions actually contributed to the
Trust on behalf of such Employee and allocated to his Employer Matching
Contribution Account or Employee Contribution Account for such Plan Year, and,
in accordance with applicable Treasury Regulations, such Employer Salary
Reduction Contributions, Employer Nonelective Contributions, or Employer Profit
Sharing Contributions if any, as may be designated by the Committee under this
Section as includible in this computation for this Plan Year, to (ii) the
Compensation received by the Employee during the Plan Year, such average of
ratios being multiplied by 100.

                  (a) To the extent that the Committee elects, pursuant to the
above paragraph, to take Employer Salary Reduction Contributions, Employer
Nonelective Contributions, or Employer Profit Sharing Contributions into account
in computing the Actual Matching Percentage for such Plan Year, the Actual
Deferral Percentage tests under Section 5.2 must still be computed and satisfied
separately, and in doing so, the Employer shall disregard Employer Salary
Reduction Contributions, Employer Nonelective Contributions, and Employer Profit
Sharing Contributions used in computing the Actual Matching Percentage for such
Plan Year.

                  (b) For purposes of this Section, the ratio calculated for any
Eligible Employee who is a Highly Compensated Employee for the Plan Year and who
is eligible to have Employer Matching Contributions or Employee Contributions
allocated to his account under two or more plans or arrangements described in
section 401(a) of the Code that are maintained by an Employer or a Related
Employer shall be determined as if all such contributions were made under a
single arrangement. Further, in the event that this Plan satisfies the
requirements of sections 401(a)(4) or 410(b) (other than section
410(b)(2)(A)(ii)) of the Code only if aggregated with one or more other plans,
or if one or more other plans satisfy the requirements of sections 401(a)(4) or
410(b) (other than section 410(b)(2)(A)(ii)) of the Code only if aggregated with
this Plan, the Actual Matching Percentage shall be determined by calculating the
ratio for each Eligible Employee as if all such plans were a single plan.
Moreover, if two or more plans are permissively aggregated for purposes of
section 401(m) of the Code, the aggregated plans must also satisfy sections
401(a)(4) and 410(b) of the Code as though they were a single plan.

         2.5  Administrator.  The Plan Administrator shall be the Committee.
              -------------

         2.6  Allocation Period. The period beginning with the Effective Date
              -----------------
and ending with the first Valuation Date thereafter, and after such period
"Allocation Period" shall mean each period beginning with the first day
following a Valuation Date and ending with the Valuation Date immediately
following such first day.

                                       5

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         2.7  Alternate Payee. Any spouse, former spouse, child, or other
              ---------------
dependent of a Participant who is recognized by a Domestic Relations Order as
having a right to receive all, or a portion of, the benefits payable under the
Plan with respect to such Participant.

         2.8  Annual Addition.  The sum of the following additions to a
              ---------------
Participant's Accounts for the Limitation Year:

                  (a)   Employer contributions,

                  (b)   Employee contributions, and

                  (c)   Forfeitures, plus

                  (d) contributions during the Limitation Year allocated to any
individual medical benefit account (within the meaning of sections 415(l) and
419A(d)(2) of the Code) that is established for the Participant.

         2.9  Beneficiary. Any person or fiduciary designated by a Participant
              -----------
who is or may become entitled to a benefit under the Plan following the death of
the Participant; provided, that in the case of a married Participant, the
Participant's Beneficiary shall be the Participant's surviving spouse unless the
Participant's spouse (i) consents in writing to the designation of another party
as Beneficiary of all or a part of the benefit to which the Participant may
become entitled under the Plan, (ii) such election designates a Beneficiary (or
a form of benefits) which may not be changed without spousal consent (or the
consent of the spouse expressly permits designations by the Participant without
any requirement of further spousal consent), (iii) the spouse's consent
acknowledges the effect of such election, and (iv) such consent is witnessed by
a notary public or a member of the Committee. Such spousal consent shall not be
required if it is established to the satisfaction of the Committee that such
consent cannot be obtained because the spouse cannot be located or because of
such other circumstances as the Secretary of the Treasury may prescribe by
regulations. Any consent by a spouse hereunder shall be effective only with
respect to that spouse. Absent a designation or surviving spouse, a
Participant's Beneficiary shall be determined in the following order of classes,
with each class to receive benefits to the exclusion of all subsequent classes,
and all members of each class to share equally:

                  (a)   lineal descendants (including adopted children) per
                        stirpes;

                  (b)   surviving parents; and

                  (c)   Participant's estate.

         2.10 Code.  The Internal Revenue Code of 1986, as amended.
              ----

         2.11 Committee.  The Committee specified in Article XIII as from time
              ---------
to time  constituted. If no such committee isappointed, the Company shall
constitute the Committee.

         2.12 Company.  SRA International, Inc. and its successors and assigns.
              -------

                                       6

<PAGE>

         2.13 Company Stock.  The common stock of the Company or of a Related
              -------------
Employer.

         2.14 Compensation. For purposes of determining the identity of Highly
              ------------
Compensated Employees, the Actual Deferral Percentage, the Actual Matching
Percentage and the Top Heavy Plan provisions, Compensation shall mean Considered
Compensation. For purposes of the limitation on Annual Additions in Section 6.9
of the Plan, Compensation shall mean a Participant's wages, salaries, fees for
professional services, and other amounts received (without regard to whether or
not an amount is paid in cash) for personal services actually rendered in the
course of employment with an Employer as an Employee to the extent that the
amounts are includible in gross income (including, but not limited to,
commissions paid salesmen, overtime pay, compensation for services on the basis
of a percentage of profits, commissions on insurance premiums, tips, bonuses,
fringe benefits, reimbursements and expense allowances), but excluding the
following:

                  (a) Employer contributions to a plan of deferred compensation
to the extent contributions are not included in gross income of the Participant
for the taxable year in which contributed, or on behalf of the Participant to a
Simplified Employee Pension Plan to the extent such contributions are deductible
under section 219(b)(7) of the Code, and any distributions from a plan of
deferred compensation whether or not includible in the gross income of the
Participant when distributed (except for amounts received from an unfunded,
nonqualified plan in the year such amounts are includible in the Employee's
gross income);

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

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

                  (d) other amounts that receive special tax benefits, or
contributions made by the Employer (whether or not under a salary reduction
agreement) towards the purchase of a 403(b) annuity contract (whether or not the
contributions are excludable from the gross income of the Participant).

         For purposes of the limitation on Annual Additions, Compensation, as
defined above, taken into account for a Limitation Year, is the Compensation
actually paid or made available to the Participant during such year.
Compensation for all purposes under the Plan in excess of $170,000 (as adjusted
for increases in the cost of living in accordance with section 401(a)(17)(B) of
the Code) shall be disregarded.

         2.15 Considered Compensation. For purposes of making contributions and
              -----------------------
allocations hereunder, "Considered Compensation" shall mean, as to each
Participant, the total Compensation paid (without taking into account the effect
of any election to defer the receipt of Compensation made in conjunction with
Section 5.1 of this Plan or the effect of any election under section 125 of the
Code) for the Plan Year, including commissions, overtime pay and

                                       7

<PAGE>

bonuses, and excluding credits or benefits under this Plan or any other employee
benefit plan. If a Participant is employed by more than one participating
Employer, his compensation from all such participating Employers shall be
aggregated.

         2.16 Determination Year.  The Plan Year for which a determination is
              ------------------
being made of who is a Highly Compensated Employee.

         2.17 Distribution Dates.  March 31, June 30, September 30, and
              ------------------
December 31.

         2.18 Effective Date.  The Effective Date of this Plan, as amended and
              --------------
restated, shall be January 1, 2001, except as specifically provided otherwise
herein or as required by applicable law.

         2.19 Eligible Employee. (1) Any Employee of an Employer other than an
              -----------------
Employee covered by a collective bargaining agreement, unless the bargaining
agreement provides for such coverage, and (2) an Employee of any other Employer,
provided that such Employee is a member of a classification of Employees
designated by the Employer as eligible to participate in this Plan in connection
with such Employer's adoption of this Plan pursuant to the terms of Article XIX.
Notwithstanding the foregoing, if an individual is not reported on the payroll
and/or other records of an Employer as a common law employee, that individual is
not an Eligible Employee. This is true even if a court or an administrative
agency determines than individual is a common law employee and not an
independent contractor. If an Employer classifies an individual as an
independent contractor on its payroll and/or other records, that individual is
not eligible to participate in this Plan.

         2.20 Employee. An employee of an Employer. In addition, the term
              --------
"Employee" shall mean any leased employee (within the meaning of section
414(n)(2) of the Code) that section 414(n) of the Code requires the Employer to
treat as an employee; provided, however, that if leased employees constitute
less than twenty percent (20%) of the number of non-Highly Compensated Employees
of the Company, the term "Employee" shall not include those leased employees
covered by a plan described in section 414(n)(5) of the Code.

         2.21 Employee Contribution.  The balance, if any, of Employer
              ---------------------
Salary Reduction  Contributions  recharacterized as Employee Contributions and
allocated to a Participant's Employee Contribution Account pursuant to the
provisions of Section 5.2.

         2.22 Employer.  The Company and any other member of the Company's
              --------
controlled group of entities (as defined in sections 414(b), (c), (m) or (o) of
the Code) that adopts this Plan pursuant to the terms of Article XIX.

         2.23 Employer Matching Contribution.  A contribution made by the
              ------------------------------
Employer pursuant to Section 4.1(b).

         2.24 Employer Nonelective Contribution.  A contribution made by the
              ---------------------------------
Employer pursuant to Section 4.1(d).

                                       8

<PAGE>

         2.25 Employer Profit Sharing Contribution.  A contribution made by the
              ------------------------------------
Employer pursuant to Section 4.1(c).

         2.26 Employer Salary Reduction Contribution.  A contribution made by
              --------------------------------------
the Employer pursuant to Section 4.1(a).

         2.27 Employment Commencement Date.  The date on which an Employee first
              ----------------------------
performs an Hour of Service for the Employer.

         2.28 ERISA.  The Employee Retirement Income Security Act of 1974,
              -----
 as amended.

         2.29 Fiscal Year.  The fiscal year of the Employer.
              -----------

         2.30 Forfeitures. The aggregate amount of all Forfeiture Amounts that
              -----------
have ceased for a Plan Year to be part of Participants' Accrued Benefits, with
respect to such Plan Year, as provided in Section 7.7(a).

         2.31 Forfeiture Amount. The portion of a Participant's Employer
              -----------------
Matching Contribution Account and Employer Profit Sharing Contribution Account
that is not part of the Participant's Vested Accrued Benefit upon the
Participant's termination of Service, determined pursuant to Section 7.5.

         2.32 Former Participant. Any individual, other than a Re-Employed
              ------------------
Employee, who has been a Participant, but who has terminated Service, and who
has not yet received the entire benefit to which he is entitled under the Plan.

         2.33 Highly Compensated Employee.  An Employee or former Employee who
              ---------------------------
is a highly compensated active employee or a highly compensated former employee
as defined hereunder.

         A "highly compensated active employee" includes any Employee who
performs services for an Employer during the Plan Year and who (i) was a five
percent owner at any time during the Plan Year or the look back year or (ii)
received compensation from an Employer during the look back year in excess of
$80,000 (subject to adjustment annually at the same time and in the same manner
as under Section 415(d) of the Code) and was in the top paid group of employees
for the look back year. An Employee is in the top paid group of employees if he
is in the top 20 percent of the employees of his Employer and all Related
Employers when ranked on the basis of compensation paid during the look back
year.

         A "highly compensated former employee" includes any Employee who (1)
separated from service from an Employer and all Related Employers (or is deemed
to have separated from service from an Employer and all Related Employers) prior
to the Plan Year, (2) performed no services for an Employer during the Plan
Year, and (3) for either the separation year or any Plan Year ending on or after
the date the Employee attains age 55, was a highly compensated active employee,
as determined under the rules in effect under Section 414(q) of the Code for
such year.

                                       9

<PAGE>

         The determination of who is a Highly Compensated Employee hereunder,
including, if applicable, determinations as to the number and identity of
employees in the top paid group, shall be made in accordance with the provisions
of Section 414(q) of the Code and regulations issued thereunder.

         For purposes of this definition, the following terms have the following
meanings:

                  (a)   An employee's "compensation" means compensation as
defined in Section 415(c)(3) of the Code and regulations issued thereunder.

                  (b)   The "look back year" means the 12-month period
immediately preceding the Plan Year.

         2.34  Hour of Service.
               ---------------

                  (a)   Each hour for which the Employee or Participant is
either directly or indirectly paid or entitled to payment by an Employer or a
Related Employer for the performance of duties or for reasons (such as vacation,
holiday, sickness, incapacity, layoff, jury duty, military duty, or leave of
absence) other than for the performance of duties (irrespective of whether the
employment relationship has terminated), and each hour for which back pay,
irrespective of mitigation of damages, has been awarded to the Employee or
Participant or agreed to by an Employer. The number of Hours of Service to be
credited to an Employee or Participant because of his being entitled to payment
for reasons other than for the performance of duties shall be determined in
accordance with section 2530.200b-2(b) of the Department of Labor Regulations.
Notwithstanding the preceding sentence, not more than 501 Hours of Service shall
be credited to any Employee or Participant during any computation period for any
single, continuous period during which the Employee or Participant performs no
duties. In addition, an hour of service performed for a Related Employer during
the time that (i) the Related Employer is a Related Employer and (ii) any other
Related Employer maintains or adopts the Plan, that if performed for an Employer
would be an Hour of Service, and any hour with respect to such a Related
Employer that would be an Hour of Service if it were creditable pursuant to this
Section with respect to an Employer shall be considered an Hour of Service
performed for the Employer.

                  (b)   The Committee shall credit Hours of Service with respect
to any Employee or  Participant  in the following manner:

                           (i) Hours of Service for which an Employee or
         Participant is either directly or indirectly paid or entitled to
         payment by an Employer for the performance of duties shall be credited
         for the Plan Year in which the Employee performs the duties.

                           (ii) Hours of Service for which an Employee or
         Participant is either directly or indirectly paid or entitled to
         payment by an Employer for reasons (such as vacation, holiday,
         sickness, incapacity, layoff, jury duty, military duty, or leave of
         absence) other than for the performance of duties shall be credited as
         follows:

                                       10

<PAGE>

                  (1)   If payment for such Hours of Service is calculated on
                        the basis of units of time (such as hours, days,
                        weeks, or months), such Hours of Service shall be
                        credited to the Plan Year(s) in which the period
                        during which no duties are performed occurs,
                        beginning with the first unit of time to which the
                        payment relates.

                  (2)   If payment for such Hours of Service is not
                        calculated on the basis of units of time, such Hours
                        of Service shall be credited to the Plan Year in
                        which the period during which no duties are performed
                        occurs, or, if the period during which no duties are
                        performed extends beyond one Plan Year, such Hours of
                        Service shall be allocated between not more than the
                        first two Plan Years on any reasonable basis which is
                        consistently applied.

                           (iii) Hours of Service for which back pay has been
         awarded to an Employee or Participant or agreed to by an Employer shall
         be credited for the Plan Year(s) in which the award or the agreement
         pertains rather than for the Plan Year in which the award, agreement,
         or payment is made.

                  (c)   The Committee shall credit Hours of Service under only
one of the methods described herein.

                  (d)   The Committee shall resolve any ambiguity with respect
to the crediting of an Hour of Service in favor of the Employee.

         2.35 Leave of Absence. Any period of absence from the active employment
              ----------------
of an Employer specifically granted to the Employee in writing in accordance
with a uniform policy, consistently applied, or military service under
circumstance in which the Employee has reemployment rights under Federal law,
subject to the following conditions:

                  (a)   Absence from the active Service of the Employer by

reason of Leave of Absence granted by the Employer because of accident, illness,
or military service or for any other reason granted by the Employer on the basis
of a uniform policy applied without discrimination will not terminate an
Employee's Service, provided he returns to the active employment of the Employer
at or prior to the expiration of his leave, or, if not specified therein, within
the period of time which accords with the Employer's policy with respect to
permitted absences.

                  (b)   Absence from the active Service of the Employer because
of engagement in military service under circumstances in which the Employee has
reemployment rights under Federal law will be considered a Leave of Absence
granted by the Employer and will not terminate the Service of an Employee if he
returns to the active employment of the Employer within 90 days from and after
discharge or separation from such engagement or, if later, within the period of
time during which he has re-employment rights under any applicable Federal law.

                  (c)   If any such Employee who is on Leave of Absence pursuant
to paragraphs  (a) or (b) above does not return to the active Service of the
Employer at or prior to the expiration

                                       11

<PAGE>

of his Leave of Absence, his Service will be considered terminated as of the
date on which his Leave of Absence began; provided, however, that if such
Employee is prevented from his timely return to the active employment of the
Employer because of his permanent disability or his death, he shall be treated
under the Plan as though he returned to active Service immediately preceding the
date of his permanent disability or his death.

         2.36 Limitation Year.  The 12 consecutive month period beginning on
              ---------------
January 1 and ending on December 31.

         2.37 Normal Retirement Age.  The Participant's 65th birthday.
              ---------------------

         2.38 One Year Period of Severance.  A twelve (12) consecutive month
              ----------------------------
Period of Severance.

         2.39 Parental Absence.  Any period of absence from the active
              ----------------
Service of an Employer which  commences on or after January 1, 1985:

                  (a)   by reason of the pregnancy of the Employee;

                  (b)   by reason of the birth of a child of the Employee;

                  (c)   by reason of the placement of a child with the
Employee in connection with the adoption of such child by the Employee; or

                  (d)   for purposes of caring for such child for a period
beginning immediately following such birth or placement.

         2.40 Participant.  An Eligible Employee, other than a Former
              -----------
Participant, who has satisfied the requirements of Article III.

         2.41 Period of Service. The period of time commencing on an Employee's
              -----------------
Employment Commencement Date or Reemployment Commencement Date, whichever is
applicable, and ending on the date a Period of Severance commences. A Period of
Service shall also include a Period of Severance of less than twelve (12)
consecutive months. Notwithstanding the preceding sentence, in the case of an
Employee who is absent from Service for reasons other than resignation,
retirement, or discharge, and who terminates employment with the Employer
because of resignation, retirement, or discharge, Period of Service shall not
include any Period of Severance commencing on the date such Employee so
terminated employment with the Employer and ending on the date such Employee is
reemployed by the Employer if reemployment by the Employer does not occur within
the twelve (12) month period commencing on the date such period of absence
commenced.

         Notwithstanding the foregoing, any leave of absence that an Employee or
a Participant takes pursuant to the Family and Medical Leave Act of 1993
("FMLA") shall be taken into account in computing such Employee's or
Participant's Period of Service under this Section 2.41 of the Plan, provided
that such Employee or Participant returns to work at the completion of such

                                       12

<PAGE>

leave of absence in a manner consistent with the requirements of FMLA and any
administrative requirements imposed by the Employer that are permissible under
FMLA.

         With respect to a Re-Employed Employee, his Period of Service prior to
his incurring a One Year Period of Severance shall be aggregated with his Period
of Service commencing on his Reemployment Commencement Date.

         2.42 Period of Severance. A period of time commencing on an Employee's
              -------------------
severance from service date and ending on his Reemployment Commencement Date;
provided, however, an Employee shall not be deemed to incur a Period of
Severance for any period of absence occasioned by his induction into the armed
forces of the United States under such circumstances as give rise to his having
reemployment rights protected by Federal law after discharge. Notwithstanding
the preceding sentence, a period of absence occasioned by an Employee's
induction into the armed forces of the United States shall be deemed a Period of
Severance, commencing on his severance from service date, unless such Employee
returns to employment with the Employer and satisfies the conditions required by
Federal law protecting his reemployment rights.

         Notwithstanding anything to the contrary herein, solely for purposes of
determining whether an Employee or Participant has incurred a One Year Period of
Severance, the severance from service date of an Employee who is absent from
Service beyond the first anniversary of the first date of absence by reason of
an unpaid Leave of Absence or Parental Absence is the second anniversary of the
first date of such absence. The period between the first and second
anniversaries of the first date of absence from work is neither a Period of
Service nor a Period of Severance.

         2.43 Plan.  The SRA International, Inc. 401(k) Savings Plan, as
              ----
embodied herein and as amended from time to time.

         2.44 Plan Entry Date.  The first pay period beginning after an
              ---------------
Employee's date of hire.

         2.45 Plan Year.  The 12 consecutive month period beginning on
              ---------
January 1 and ending on December 31 of each year.

         2.46 Qualified Domestic Relations Order. An order entered on or after
              ----------------------------------
January 1, 1985, that creates or recognizes the existence of an Alternate
Payee's right to, or assigns to an Alternate Payee the right to, receive all or
a portion of the benefits payable with respect to a Participant under the Plan,
does not require the Plan to provide any type or form of benefit, or any option,
not otherwise provided under the Plan, does not require the Plan to provide
increased benefits (determined on the basis of actuarial value), does not
require the payment of benefits to an Alternate Payee that are required to be
paid to another Alternate Payee under another order previously determined to be
a Qualified Domestic Relations Order, and that has the following
characteristics:

                  (a) A judgment, decree, or order (including one that approves
a property settlement agreement) that relates to the provision of child support,
alimony payments, or marital

                                       13

<PAGE>

property rights to a spouse, former spouse, child, or other dependent of a
Participant and is rendered under a state (within the meaning of section
7701(a)(10) of the Code) domestic relations law (including a community property
law).

                  (b)   The order must clearly specify:

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

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

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

                        (iv)  specifically specifies that it is applicable with
         respect to this Plan.

                  (c)   In the case of any payment before a Participant has
separated from Service, an order will not be treated as failing to be a
Qualified Domestic Relations Order solely because such order requires the
payment of benefits be made to an Alternate Payee:

                        (i)   in the case of any payment before a Participant
         has separated from Service, on or after the date on which the
         Participant is entitled to a distribution under the Plan or on or after
         the later of the date the Participant attains age 50 or the earliest
         date on which the Participant could begin receiving benefits under the
         Plan if the Participant separated from Service,

                        (ii)  as if the Participant had retired on the date on
         which payment is to commence under such order (taking into account only
         the present value of benefits actually accrued as of such date), and

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

                  (d) In addition, the Committee shall treat any order entered
prior to January 1, 1985 as a Qualified Domestic Relations Order if the
Committee is paying benefits pursuant to such order on such date, and the
Committee may treat any other order entered prior to January 1, 1985, as a
Qualified Domestic Relations Order even if such order does not satisfy the
requirements of this Section.

         2.47 Qualified Employer Contributions. Employer contributions that both
              --------------------------------
(i) qualify for aggregation for Code Section 401(k) or 401(m) discrimination
testing purposes, pursuant to sections 401(k)(3)(1) (ii) or 401(m)(3) of the
Code, and (ii) were in fact aggregated for such purposes.

                                       14

<PAGE>

         2.48 Re-Employed Employee. An Employee who (i) previously separated
              --------------------
from Service or service with a Related Employer with a nonforfeitable interest
in his Employer Matching Contribution Account or Employee Profit Sharing
Contribution Account or (ii) previously separated from Service or service with a
Related Employer without a nonforfeitable interest in his Employer Matching
Contribution Account or Employer Profit Sharing Contribution Account but who
resumes Service or service with a Related Employer before his number of
consecutive One Year Periods of Severance equals or exceeds the greater of five
or his number of years of Vesting Service prior to his separation from Service
or separation from service with a Related Employer.

         2.49 Related Employer. Any business entity that is, along with an
              ----------------
Employer, (i) a member of a controlled group of corporations (as defined in
section 414(b) of the Code, with such section, for purposes of the limitation on
Annual Additions, being modified pursuant to section 415(h) of the Code), (ii) a
member of a group of trades or businesses (whether or not incorporated) that are
under common control (as defined by section 414(c) of the Code, with such
section being modified, for purposes of the limitation on Annual Additions, in
accordance with section 415(h) of the Code), (iii) a member of an affiliated
service group (as defined by section 414(m) of the Code), or (iv) any other
entity described by Treasury Regulations promulgated pursuant to section 414(o)
of the Code.

         2.50 Related Plan.  Any defined contribution plan (as defined in
              ------------
section 415(k) of the Code) maintained by the Employer or any Related Employer.

         2.51 Reemployment Commencement Date.  The date on which an Employee
              ------------------------------
first performs an Hour of Service for the Employer following a separation from
Service.

         2.52 Required Commencement Date. The April 1st of the calendar year
              --------------------------
following the calendar year in which the Participant attains age 70 1/2.
However, for a Participant who is not a 5% owner of the Employer, who attained
age 70 1/2 during 1988 and had not retired by January 1, 1989, the Required
Commencement Date shall be April 1, 1990. This rule shall have no effect upon
any life expectancy calculation for the Participant. In addition, for a
Participant who attained age 70 1/2 before January 1, 1988 and is not a 5% owner
                                    ------
of the Employer, the Required Commencement Date shall be April 1 of the calendar
year following the later of the calendar year in which the Participant attains
                   -----
age 70 1/2 or retires. Further, effective January 1, 1997, for a Participant who
is not a 5% owner of the Employer, the Required Commencement Date shall be
April1 of the calendar year following the later of the calendar year in which
                                          -----
the Participant attains age 70 1/2 or retires.

         2.53 Rollover Contribution. A transfer or contribution to the Plan of
              ---------------------
an eligible rollover distribution (within the meaning of section 402(c)(4) of
the Code) from an employees' trust described in section 401(a) of the Code that
is exempt from tax under section 501(a) thereof and any earnings thereon in a
manner which would constitute a direct trust-to-trust transfer or an eligible
rollover contribution within the meaning of section 402(c)(4), 403(a)(4) or
408(d)(3)(A)(ii) of the Code. Notwithstanding the foregoing provisions of this
Section 2.53, no direct trust-to-trust transfer to this Plan of an amount
described in the immediately preceding

                                       15

<PAGE>

sentence shall be permitted if such amount is attributable, directly or
indirectly, to a transfer from a defined benefit plan (within the meaning of
section 414(j) of the Code) or a defined contribution plan (within the meaning
of section 414(i) of the Code) subject to the minimum funding standards of
section 412 of the Code.

         2.54 Service. Any period of time the Employee is employed by an
              -------
Employer, including any period the Employee is on Leave of Absence authorized by
the Employer under a uniform, nondiscriminatory policy applicable to all
Employees and including any leave of absence that an Employee is entitled to
take pursuant to FMLA, provided that such Employee returns to work at the
conclusion of such leave in a manner consistent with the requirements of FMLA
and any administrative requirements imposed by the Employer that are permissible
under FMLA. The Plan shall treat service of an Employee with a predecessor or
Related Employer as Service with an Employer to the extent required by section
414(a) of the Code or to the extent that an Employer determines to do so in the
event of a merger with or an acquisition of the stock or assets of another
entity.

         2.55 Total and Permanent Disability. A mental or physical disability or
              ------------------------------
illness which would entitle such Participant to disability benefits under the
Social Security Act whether or not he is actually insured for disability
benefits under said Act.

         2.56 Trust. The trust or trusts related to the Plan, as may be amended
              -----
from time to time, to hold, administer, and invest the contributions made under
the Plan.

         2.57 Trust Agreement. The agreement or agreements between the Company
              ----------------
and the Trustee or any successor Trustee establishing the Trust and specifying
the duties of the Trustee.

         2.58 Trust Fund.  All property of every kind held or acquired by the
              ----------
Trustee under the Trust Agreement.

         2.59 Trustee.  The person or entity from time to time appointed as
              -------
Trustee under the Trust Agreement.

         2.60 Valuation Date.  Each December 31 of each Plan Year, or more
              --------------
frequently in the discretion of the Committee.

         2.61 Vested Accrued Benefit. The percentage of a Participant's
              ----------------------
Accrued Benefit to which he becomes entitled upon termination of his employment,
determined in accordance with Section 7.5.

         2.62 Vesting Service.  The period of Service of an Employee which is
              ----------------
used to determine the Employee's nonforfeitable interest in his Employer
Matching Contribution Account and his Employer Profit Sharing Contribution
Account.

                                       16

<PAGE>

         2.63 Year of Vesting Service.  For purposes of vesting under Section
              -----------------------
7.5, a Year of Vesting  Service shall mean a twelve (12) consecutive month
Period of Service.

--------------------------
End of Article II

                                       17

<PAGE>

                                   ARTICLE III

                          ELIGIBILITY AND PARTICIPATION
                          -----------------------------

         3.1  Eligibility. Each Eligible Employee who, prior to the Effective
              -----------
Date, was a participant in the Systems Research and Applications Corporation
401(k) Savings Plan shall be a Participant hereunder as of the Effective Date.
Each other Eligible Employee may become a Participant in the Plan on the Plan
Entry Date following his date of hire.

         3.2  Participation - Re-Employed Employees.  A Re-Employed Employee who
              -------------------------------------
is an Eligible Employee shall reenter the Plan as a Participant:

                  (a)   If he was a Participant prior to his separation from
Service,  the day he performs his first Hour of Service as a result of his
return to Service, or

                  (b)   If he was not a Participant prior to his separation from
Service, on the first Plan Entry Date after his Reemployment Commencement Date,
but in no event prior to the date his participation would have commenced had
there been no separation from Service.

         Any other Employee whose employment terminates and who is subsequently
re-employed shall commence participation in accordance with the provisions of
Section 3.1.

         3.3  Notice of Participation. Prior to his Plan Entry Date, the
              -----------------------
Committee shall give an Eligible Employee reasonable notice of his pending
commencement of participation in the Plan. Such notice shall include forms on
which the Eligible Employee may make the election provided in Section 5.1 of
this Plan. By his participation, a Participant shall be deemed to have agreed to
abide by the provisions of the Plan.

--------------------------
End of Article III

                                       18

<PAGE>

                                   ARTICLE IV

                             EMPLOYER CONTRIBUTIONS
                             ----------------------

         4.1  Employer Contributions. Subject to the limitations specified in
              ----------------------
Section 4.2, each Employer shall make the contributions provided for in (a) of
this Section 4.1 for each Limitation Year ending with or within its Fiscal Year.
In addition, subject to the limitations specified in Section 4.2 for each such
Limitation Year, each Employer may also make additional contributions, in its
sole and absolute discretion, as described in (b), (c) and (d) of this Section
4.1. The Employer contributions made for any Limitation Year shall or may be as
follows:

                  (a) Employer Salary Reduction Contribution. An Employer Salary
                      --------------------------------------
Reduction Contribution that equals the aggregate amount by which Participants
have elected, in accordance with the provisions of Section 5.1, to reduce their
Considered Compensation for the Plan Year that ends with or immediately after
the Limitation Year.

                  (b) Employer Matching Contribution. An Employer Matching
                      ------------------------------
Contribution in an amount determined by the Employer in its sole and absolute
discretion, subject to the limitations of Section 4.5, as a percentage of the
amount that such Participant elects to defer pursuant to Section 5.1 (and that
is not subsequently distributed pursuant to Sections 5.2 or 5.3). Following the
determination by the Employer of the amount, if any, of Employer Matching
Contributions to be made for a Plan Year, the Employer may elect to permit each
Participant entitled to allocation of such Employer Matching Contributions to
elect whether to receive 100 percent of such allocation in cash or to receive a
portion of such allocation in cash and a portion in the form of Company Stock.
At the time the Employer makes the determination as to whether to permit
Participants to make such an election for a particular Plan Year, the Employer
shall also determine the percentage of the total Employer Matching Contributions
for that Plan Year that may be contributed in the form of Company Stock, and
such percentage may vary from Plan Year to Plan Year in the discretion of the
Employer. Any such election must be made in accordance with rules established by
the Committee, and the opportunity to make such an election shall be provided to
all Participants on an equivalent and nondiscriminatory basis. For Plan Years
commencing prior to January 1, 1996, in the event the Employer offers
Participants such an election for a Plan Year and a Participant fails to make a
timely affirmative election to receive the entire Employer Matching Contribution
in the form of cash, the Employer Matching Contribution allocated to the Account
of that Participant shall consist of Company Stock and cash (in the relative
percentages determined by the Employer for the particular Plan Year at issue).
For Plan Years commencing on or after January 1, 1996, in the event the Employer
offers Participants such an election for a Plan Year and a Participant fails to
make a timely affirmative election to receive the entire Employer Matching
Contribution in cash, a portion of the Employer Matching Contribution allocated
to the Account of that Participant shall be in the form of Company Stock (in the
percentage determined by the Employer for the particular Plan Year at issue).
For purposes of determining the number of shares of Company Stock that a
Participant will receive, the value of such Company Stock shall be determined as
of the close of business on the last day of the Plan Year for which such an
election is being offered.

                                       19

<PAGE>

                  (c)  Employer Profit Sharing Contribution.  An Employer Profit
                       ------------------------------------
Sharing Contribution in an amount, if any, determined by the Employer, in its
sole and absolute discretion. Employer Profit Sharing Contributions may be
made in cash or in stock, or in a combination thereof, in the discretion of the
Employer.

                  (d)  Employer Nonelective Contribution.  An Employer
                       ---------------------------------
Nonelective Contribution in an amount, if any, determined by the Employer in its
sole and absolute discretion.

         4.2 Employer Contribution Limitation. Notwithstanding the provisions of
             --------------------------------
Section 4.1, the aggregate amount of Employer Salary Reduction Contributions,
Employer Matching Contributions, Employer Nonelective Contributions, and
Employer Profit Sharing Contributions for each Limitation Year shall not exceed
either the total amount deductible under section 404 of the Code, or the sum of:

                  (a)   The aggregate of the limitations prescribed by Section
6.9 for all Participants entitled to share in the allocation of such Employer
contributions under Section 6.4, and

                  (b)   The sum of any amounts that have been erroneously
unallocated with respect to Employees who were or would have been entitled to
share in the allocation of Employer contributions but for the failure to credit
such Participants with Hours of Service that are determined during the
Limitation Year to be creditable, to the extent such contribution was not made
in a preceding Limitation Year.

         If either of the above limitations would be exceeded for any Limitation
Year, the Employer shall reduce its Employer contributions to the extent
necessary to satisfy such limitations, in the following order of reduction: (i)
to the extent permitted by law without jeopardizing the qualification of either
the Plan or the cash or deferred arrangement thereunder, Employer Salary
Reduction Contributions, starting with the Participant(s) with the highest
Actual Deferral Percentage, (ii) Employer Profit Sharing Contributions, (iii)
Employer Matching Contributions, and (iv) Employer Nonelective Contributions.

         Forfeitures arising during a Limitation Year shall be applied to reduce
Employer contributions for the Limitation Year in which such Forfeitures occur
and shall be deemed to be Employer contributions for such Limitation Year;
provided, however, that Forfeitures shall not reduce Employer Salary Reduction
Contributions. Forfeitures used to reduce Employer contributions shall be deemed
to reduce Employer contributions in the following order: first, Employer
Nonelective Contributions, second, Employer Matching Contributions, and third,
Employer Profit Sharing Contributions. If Forfeitures arising during the
Limitation Year exceed the aggregate limitations prescribed by Section 6.9 for
all Participants entitled to share in the allocation of Employer contributions
for the Limitation Year plus any amounts described in Section 4.2(b), the amount
by which such Forfeitures exceed the aggregate limitations and the amount
described in Section 4.2(b) (if such Forfeitures are the result of a reasonable
error in estimating a Participant's Compensation or other facts and
circumstances which the Commissioner of the Internal Revenue Service finds
justify the availability of the rules set forth

                                       20

<PAGE>

in this paragraph) shall be credited to a suspense account and held there
unallocated until the next Valuation Date that coincides with the end of the
next Limitation Year, and succeeding Limitation Years, as necessary. Such
Forfeitures shall then be deemed to be Forfeitures arising during such later
Limitation Year and shall again be used to reduce Employer Contributions, in the
manner provided for under this paragraph, at the end of such later Limitation
Year. In addition, and notwithstanding any of the provisions of this paragraph,
the allocation of Forfeitures hereunder shall be consistent with the
requirements of section 1.415-6(b)(6) of the Treasury Regulations.

         4.3 Determination of Contribution. Each Employer, from its records,
             -----------------------------
shall determine the amount of any contributions to be made by it to the Trust
under the terms of the Plan.

         4.4 Time and Method of Payment of Employer Contributions. Each Employer
             ----------------------------------------------------
shall pay Employer Salary Reduction Contributions deferred pursuant to Section
5.1 to the Trustee on the earliest date on which such contributions can by
reasonably segregated from the Employer's general assets, not to exceed the
earlier of (a) 90 days from (i) the date on which such amounts are received by
the Employer (in the case of amounts that a Participant pays to the Employer) or
(ii) the date on which such amounts would otherwise have been payable to the
Participant in cash (in the case of amounts withheld by the Employer from a
Participant's wages) or (b) the end of the twelve-month period immediately
following the Plan Year to which the contributions relate. The Employer may pay
the remainder of its contribution for each Limitation Year in one or more
installments. The Employer's contribution for any Limitation Year shall be due
on the last day of its Fiscal Year with or within which such Limitation Year
ends, and, unless paid before, shall be payable then or as soon thereafter as
practicable, but not later than the time prescribed by law for filing the
Employer's Federal income tax return (including extensions thereof) for such
Fiscal Year. If the contribution is on account of the Employer's preceding
Fiscal Year, the contribution shall be accompanied by the Employer's signed
statement to the Trustee that payment is on account of such Fiscal Year.
Contributions may be paid in cash, or other property, as the Employer may
determine, including qualifying employer real property and qualifying employer
securities (as defined in sections 407 and 408 of ERISA). Property shall be
valued at its fair market value at the time of contribution. All contributions
for each Limitation Year shall be deemed to be paid as of the earlier of the
actual date of payment or the last day of such Limitation Year.

         4.5 Limitations on Employer Matching Contribution. For each Plan Year,
             ---------------------------------------------
the Plan shall satisfy the nondiscrimination tests in section 401(m) of the Code
and Treasury Regulations promulgated thereunder. This Code section and
corresponding regulations are hereby incorporated by this reference.

                  (a)   Limitations. Notwithstanding the provisions of Sections
                        -----------
4.1 and 5.2(c)(3), the Actual Matching Percentage for the Highly Compensated
Employees with respect to any Plan Year shall not exceed the greater of (i) or
(ii):

                        (i)   The Actual Matching Percentage for the Eligible
         Employees who are not Highly Compensated Employees multiplied by 1.25,
         or

                                       21

<PAGE>

                        (ii)  The Actual Matching Percentage for the Eligible
         Employees who are not Highly Compensated Employees multiplied by 2.0,
         provided that the Actual Matching Percentage for the Highly Compensated
         Employees may not exceed the Actual Matching Percentage for the
         Eligible Employees who are not Highly Compensated Employees by more
         than two percentage points, but subject to the aggregate limitation
         rules of Section 4.5(b).

                  (b)   Aggregate Limit. If one or more Highly Compensated
                        ---------------
Employees are eligible for contributions that are tested under both this Section
4.5 and Section 5.2, multiple use of the Actual Matching Percentage alternative
limit set forth in Section 4.5.(a) shall be limited so that the disparity in the
aggregated Actual Deferral Percentage and Actual Matching Percentage of such
Highly Compensated Employees does not exceed that of all other Participants by
more than the aggregate limit. Except as provided in this Section, the
"aggregate limit," for purposes of this Section 4.5(b), is the greater of the
following:

         (1)      The sum of:

                  (A)      1.25 multiplied by the greater of (i) the Actual
                           Deferral Percentage of the group of Participants who
                           are not Highly Compensated Employees for the Plan
                           Year, or (ii) the Actual Matching Percentage of the
                           group of Participants who are not Highly Compensated
                           Employees for the Plan Year, and

                  (B)      Two plus the lesser of (i) or (ii) above; provided,
                           however, that this amount shall not exceed 2.0
                           multiplied by the lesser of (i) or (ii) above.

         (2)      The sum of:

                  (A)      1.25 multiplied by the lesser of (a) the Actual
                           Deferral Percentage of the group of Participants who
                           are not Highly Compensated Employees for the Plan
                           Year, and (b) the Actual Matching Percentage for the
                           group of Participants who are not Highly Compensated
                           Employees for the Plan Year; and

                  (B)      Two plus the greater of (a) and (b) in the
                           immediately preceding subparagraph; provided,
                           however, that this amount shall not exceed 2.0
                           multiplied by the greater of (a) or (b) above.

         Amounts in excess of the aggregate limit shall be treated as excess
contributions and adjusted as provided in Section 4.5(c). For purposes of
applying this multiple use limit, the Actual Matching Percentage and the Actual
Deferral Percentage shall be determined after any required distributions of
excess contributions and deferrals under Sections 4.5(c), 5.2(c), and 5.3, and
any recharacterizations of excess contributions under Section 5.2(c)(3).

                                       22

<PAGE>

                  (c)   Adjustments for Excess Contributions. A distribution
                        ------------------------------------
which is made pursuant to the adjustments described in this Section 4.5(c) may
be made notwithstanding any other provision of the Plan.

                        (i)   Determination of Excess Contributions. If at any
                              -------------------------------------
         time during a Plan Year, the Actual Matching Percentage for the Highly
         Compensated Employees would exceed, if not adjusted in accordance with
         the limitations of this Section, the amounts allowed under Section
         4.5(a), the "excess contributions" (hereinafter defined) for the Plan
         Year shall be eliminated by (i) the Committee refunding Employee
         Contributions plus earnings (or less losses) thereon for the Plan Year
                       ----
         and, if so elected by the Committee, the portion of the following year
         preceding the date of distribution, or (ii) the Employers reducing the
         amount of the Employer Matching Contributions that they otherwise would
         have made to the Plan under Section 4.1, all pursuant to the rules
         specified below, until the Actual Matching Percentage for the Highly
         Compensated Employees does not exceed the limits of Section 4.5(a).
         "Excess contributions" shall mean, with respect to the Plan Year, the
         excess of (i) the aggregate amount of Employee Contributions and
         Employer Matching Contributions (and any other contributions considered
         in determining the Actual Matching Percentage) actually paid over to
         the Trust (or which, absent the limitations of Section 4.5(a), would
         have been paid over to the Trust) on behalf of Highly Compensated
         Employees for such Plan Year, over (ii) the maximum amount of such
         Employee Contributions and Employer Matching Contributions (and any
         other contributions considered in determining the Actual Matching
         Percentage) permitted under the limitations of Section 4.5(a).

                        Refund or reduction of excess contributions shall be
         made according to any of the following methods, alone or in
         combination, as determined by the Committee, and in accordance with
         sections 401(a)(4) and 401(m) of the Code (and regulations thereunder):

         (1)      Refund of Unmatched Employee Contributions. Any Employee
                  ------------------------------------------
                  Contributions which are not matched by Employer Matching
                  Contributions or any other contributions considered in
                  determining the Actual Matching Percentage (plus earnings or
                  less losses thereon as specified in Sections 4.5(c)(iii), (iv)
                  and (v) below) shall be refunded (according to the leveling
                  method specified in Section 4.5(c)(ii) below) to such Highly
                  Compensated Employees until the limits of Section 4.5(a) are
                  satisfied.

         (2)      Reduction or Refund of Employer Matching Contributions and
                  ----------------------------------------------------------
                  Refund of Matched Employee Contributions. If, after applying
                  ----------------------------------------
                  paragraph (1) above, the limits of Section 4.5(a) are not
                  satisfied, the Committee shall eliminate such excess
                  contributions by alternately applying paragraphs (A) and (B)
                  below (beginning with paragraph (A)) on an equal
                  dollar-for-dollar basis, until the limits of Section 4.5(a)
                  are satisfied.

                  (A)   Proportionately reduce (or, if necessary, refund
                        according to the leveling method specified in Section
                        4.5(c)(ii)) the amount of Employer Matching

                                       23

<PAGE>

                           Contributions that, but for this paragraph, would
                           otherwise be contributed (or have been contributed)
                           by the Employer, and

                  (B)      Refund (according to the leveling method specified in
                           Section 4.5(c)(ii)) the portion of Employee
                           Contributions that were matched or would have been
                           matched but for the application of this Section. Such
                           refund (plus earnings or less losses thereon as
                           specified in Sections 4.5(c)(iii) and (iv) below)
                           shall be distributed to the applicable Highly
                           Compensated Employees.

                           (ii)  Leveling Method. The amount of excess
                                 ---------------
         contributions to be refunded to each Highly Compensated Employee under
         Sections 4.5(c)(i)(1) or 4.5(c)(i)(2)(B) above is to be determined by
         the following leveling method, under which the Actual Matching
         Percentage of the Highly Compensated Employee with the highest Actual
         Matching Percentage is reduced to the extent required to (i) enable the
         Plan to satisfy the limitations of Section 4.5(a) or (ii) cause such
         Highly Compensated Employee's Employer Matching Contribution to equal
         the Employer Matching Contributions of the Highly Compensated Employee
         with the next highest Employer Matching Contribution, whichever occurs
         first. This process (in conjunction with the proportional reduction of
         Employer Matching Contributions under Section 4.5(c)(i)(2)(A)) must be
         repeated until the Plan satisfies the limitations of Section 4.5(a).
         All refunds shall be distributed by the Trustee to the Highly
         Compensated Employees within 2 1/2 months after the close of the Plan
         Year in which such excess contributions arose, if administratively
         feasible, and within 12 months after the close of such Plan Year, at
         the latest.

                           The excess contributions identified by application of
         the preceding paragraph shall be distributed to the Highly Compensated
         Employees whose Actual Matching Percentages were reduced. Any
         distribution made pursuant to this Section 4.5(c)(ii) may be made
         notwithstanding any other provision of this Plan.

                           (iii) Determination of Earnings and Losses for the
                                 --------------------------------------------
         Plan Year. The earnings or losses allocable to excess contributions for
         ---------
         the applicable Plan Year shall be determined by multiplying the total
         income (or loss) allocable to the Participant's Employee Contribution
         Account for the applicable Plan Year by a fraction, the numerator of
         which is the excess contribution on behalf of the Participant for the
         applicable Plan Year and the denominator of which is the balance of the
         Participant's Employee Contribution Account on the last day of the
         applicable Plan Year (prior to any refund of excess contributions)
         reduced by the income or gain (or increased by the loss) allocable to
         such total amount for the Plan Year.

                           (iv)  Determination of Income or Loss for the Gap
                                 -------------------------------------------
         Period. If the Committee elects to distribute such income or credit
         ------
         such loss, the income or loss for the period between the end of the
         applicable Plan Year and the date of distribution of the excess
         contribution (the "gap period") shall be equal to the actual income or
         loss thereon during such period, or, if not readily ascertainable, 10%
         of the income or loss determined

                                       24

<PAGE>

         under Section 4.5(c)(iii) above, multiplied by the number of calendar
         months that have elapsed since the end of the applicable Plan Year.
         Distributions occurring on or before the 15th day of the month shall
         be treated as having been made on the last day of the preceding month,
         and distributions occurring after such 15th day shall be treated as
         having been made on the first day of the next month.

                           (v)   Income Allocable to Excess Contributions. The
                                 ----------------------------------------
         income allocable to excess contributions, for purposes of Section
         4.5(c)(iii) and 4.5(c)(iv), shall include all earnings and
         appreciation, including such items as interest, dividends, rent,
         royalties, gains from the sale of property, appreciation in the value
         of stock, bonds, annuity and life insurance contracts, and other
         property, without regard to whether or not such appreciation has been
         realized.

         4.6  Return of Employer Contributions. Notwithstanding any provision
              --------------------------------
herein to the contrary, upon an Employer's request, a contribution which was (a)
made upon a mistake of fact, (b) conditioned upon initial qualification of the
Plan, or (c) conditioned upon deductibility of the contribution under section
404 of the Code, shall be returned to the Employer within one year after payment
of the contribution, denial of the initial qualification, or disallowance of the
deduction (to the extent disallowed), as the case may be; provided, however, the
amount returned shall be the excess of the amount contributed over the amount
which would have been contributed if there had been no mistake of fact or a
mistake in determining the amount of the deduction. Any earnings on the excess
contribution amount shall not be returned to the Employer, although any losses
thereon will reduce the amount so returned. The entire amount may be returned if
the Plan, from its inception, fails to be a qualified plan, within the meaning
of section 401(a) of the Code.

         4.7  Employee Contributions. Employee Contributions shall consist of
              ----------------------
Employer Salary Reduction Contributions recharacterized as Employee
Contributions by the Committee pursuant to Section 5.2(b)(iii). As of the last
Valuation Date for each Plan Year, the Committee shall allocate and credit, for
the Plan Year preceding such Valuation Date, each Participant's Employee
Contributions deemed to have been made during such Plan Year, plus earnings and
gains and less any losses for such Plan Year on Employee Contributions, to the
contributing Participant's Employee Contribution Account.

         4.8  Rollover Contributions. Any Participant, with the Committee's
              ----------------------
written consent and after filing with the Trustee the form prescribed by the
Committee, may make a Rollover Contribution to the Plan which shall be credited
to such Participant's Rollover Contribution Account. The Committee shall
allocate and credit a Rollover Contribution to the Participant's Rollover
Contribution Account as of the Valuation Date for the Plan Year in which the
Rollover Contribution is made. The Committee, in its sole discretion, may direct
the Trustee either to invest the Rollover Contribution as part of the Trust Fund
or to hold the amount contributed in a segregated account (the "Segregated
Rollover Contribution Account") for the Participant's sole benefit. If a
Segregated Rollover Contribution Account is established for a Participant, as of
each Valuation Date, the Committee shall allocate and credit the net income (or
net loss) attributable to the Participant's Segregated Rollover Contribution
Account and the increase or decrease in the fair market value of the assets of
such Account solely to the Participant's

                                       25

<PAGE>

Rollover Contribution Account. All Rollover Contributions shall be fully
nonforfeitable and their value shall be paid to the Participant in the manner
the Participant elects upon retirement, termination, disability, or death.
Before accepting a Rollover Contribution, the Committee may require a
Participant to furnish satisfactory evidence that the proposed transfer is in
fact a Rollover Contribution which the Code permits an employee to make to a
plan qualified under section 401(a) of the Code.

         4.9  Investment of Assets. Except with regard to the portion of the
              --------------------
Account of an eligible Employee that is invested in Company Stock, each eligible
Employee shall be entitled to direct the investment of his Accounts among such
investment alternatives as the Committee shall determine. The portion of an
eligible Employee's Account that is invested in Company Stock shall not be
subject to Employee investment direction, but shall remain invested in Company
Stock unless the Employer at some time in the future elects to permit eligible
Employees to transfer the portion of their Accounts invested in Company Stock to
another investment alternative described in this Section 4.9. The Committee may,
in its discretion, discontinue the use of any funds provided that Eligible
Employees with accounts invested in a discontinued fund are given notice of such
discontinuance and an opportunity to make an election to transfer their accounts
held in the discontinued fund to another fund maintained under the Plan.

         Notwithstanding the foregoing, the Committee shall make available a
sufficient number and variety of investment funds to ensure that the Fiduciaries
named in Section 15.1 and any other fiduciaries of the Plan are relieved of
liability in the manner described in section 404(c) of ERISA for investment
directions made by Employees.

         4.10 Investment Elections. Each Participant will designate in which
              --------------------
fund or combination of funds he desires his contributions to be invested;
provided, however, that the amount invested in any fund which he elects shall be
any increment of one percent (1%) of his contributions. The Committee may permit
such elections to be made by electronic or telephonic means which are not
otherwise prohibited by law and which are in accordance with procedures and
systems approved or arranged by the Committee or its delegate.

         4.11 Change of Elections. Changes in investment elections may be made
              -------------------
by the Participant at any time. Changes in investment elections may be made as
to the investment of the amounts held in such Participant's Accounts or as to
the Participant's contributions, or both. Changes in investment elections shall
be made in such manner as the Committee shall determine. The Committee may
permit such elections to be made by electronic or telephonic means which are not
otherwise prohibited by law and which are in accordance with procedures and
systems approved or arranged by the Committee or its delegate.

                                       26

<PAGE>

         4.12 Default Investments. To the extent not covered in Section 4.10, or
              -------------------
to the extent that a Participant fails or refuses to give the investment
directions contemplated in Section 4.10, all Participant Accounts shall be
invested at the discretion of the applicable fiduciary, as specified in Article
XV.

--------------------------
End of Article IV

                                       27

<PAGE>

                                    ARTICLE V

                PARTICIPANT DEFERRALS OF CONSIDERED COMPENSATION
                ------------------------------------------------

         5.1  Participant Election to Defer Considered Compensation.
              -----------------------------------------------------

              (a) Subject to the provisions of Section 5.2, a Participant may
         elect:

                           (i)   To receive his entire Considered Compensation
                                 in cash; or

                           (ii)  To defer a portion of his Considered
         Compensation, in specified whole percentages or dollar amounts, not to
         exceed the lesser of (A) $10,500 (subject to cost of living
         adjustments) during a calendar year, or, (B) twenty percent (20%) of
         his Considered Compensation for the Plan Year. The Employer shall
         contribute the deferral amount to the Trust as an Employer Salary
         Reduction Contribution to be allocated, for the Participant's benefit,
         to his Employer Salary Reduction Contribution Account.

         The $10,500 limitation referred to in Section 5.1(a)(ii) above shall be
decreased by any salary deferrals under section 401(k) of the Code made by a
Participant under any Related Plan, to the extent that any "excess deferrals"
(as defined in Section 5.3) are allocated to this Plan pursuant to Section 5.3.

              (b) An Employee who makes an election under this Section 5.1
to defer the receipt of Compensation must do so on the form and within the time
prescribed by the Committee. The deferral election shall become effective as of
the first Plan Entry Date that is coincident with or immediately follows the
date that the Employee becomes an Eligible Employee, or, if the initial election
is not filed in a timely manner, as soon as administratively feasible after such
Plan Entry Date.

         Notwithstanding the above provisions of this Section 5.1(b), a
Participant may elect to defer the receipt of a portion of his Considered
Compensation or make changes to a previous election at any other time and with
any other frequency established by the Committee and such an election may be
accomplished by electronic or telephonic means which are not otherwise
prohibited by law and which are in accordance with procedures and systems
approved or arranged by the Committee or its delegates.

              (c) A Participant may modify or suspend a deferral election
made hereunder at any time by delivering written notice to the Company's
Personnel Department in the form it prescribes and at least thirty (30) days in
advance of the effective date of the modification or cessation. An election to
modify or suspend deferral elections may be made no more than four (4) times
during each Plan Year.

         5.2  Limitation on Employer Salary Reduction Contributions for Highly
              ----------------------------------------------------------------
Compensated Employees. For each Plan Year, the Plan shall satisfy the
---------------------
nondiscrimination tests in section

                                       28

<PAGE>

401(k)(3) of the Code and the Treasury Regulations promulgated thereunder. This
Code section and regulations are hereby incorporated by this reference.

              (a) Limitations. Notwithstanding the provisions of Section
                  -----------
5.1, the Actual Deferral Percentage for the Highly Compensated Employees with
respect to any Plan Year shall not exceed the greater of (i) or (ii):

                  (i)      The Actual Deferral Percentage for the Eligible
               Employees who are not Highly Compensated Employees multiplied by
               1.25, or

                  (ii)     The Actual Deferral Percentage for the Eligible
               Employees who are not Highly Compensated Employees multiplied by
               2.0 provided that the Actual Deferral Percentage for the Highly
               Compensated Employees may not exceed the Actual Deferral
               Percentage for the Eligible Employees who are not Highly
               Compensated Employees by more than two percentage points, but
               subject to the aggregate limitation rules of Section 5.2(b).

              (b) Aggregate Limit. If one or more Highly Compensated Employees
                  ---------------
are eligible for contributions that are tested under both Section 4.5 and this
Section 5.2, multiple use of the Actual Deferral Percentage alternative limit
set forth in Section 5.2(a)(ii) shall be limited so that the disparity in the
aggregated Actual Deferral Percentage and Actual Matching Percentage of such
Highly Compensated Employees does not exceed that of all other Participants by
more than the aggregate limit. For purposes of this Section 5.2(b), the
"aggregate limit" is determined by the greater of the following:

         (1)  The sum of:

              (A) 1.25 multiplied by the greater of (i) the Actual
                  Deferral Percentage of the group of Participants who
                  are not Highly Compensated Employees for the Plan
                  Year, or (ii) the Actual Matching Percentage of the
                  group of Participants who are not Highly Compensated
                  Employees for the Plan Year, and

              (B) Two plus the lesser of (i) or (ii) above; provided,
                  however, that this amount shall not exceed 2.0
                  multiplied by of the lesser of (i) or (ii) above.

         (2)  The sum of:

              (A) 1.25 multiplied by the lesser of (a) the Actual
                  Deferral Percentage of the group of Participants who
                  are not Highly Compensated Employees for the Plan
                  Year, and (b) the Actual Matching Percentage for the
                  group of Participants who are not Highly Compensated
                  Employees for the Plan Year; and

                                       29

<PAGE>

              (B) Two plus the greater of (a) and (b) in the immediately
                  preceding subparagraph; provided, however, that this amount
                  shall not exceed 2.0 multiplied by the greater of (a) or (b)
                  above.

         Amounts in excess of the aggregate limit shall be treated as excess
contributions and adjusted as provided in Section 5.2(c). For purposes of
applying this multiple use limit, the Actual Matching Percentage and the Actual
Deferral Percentage shall be determined after any required distributions of
excess contributions and deferrals under Sections 4.5(c), 5.2(c), and 5.3, and
any recharacterizations of excess contributions under Section 5.2(c)(3).

              (c) Adjustments for Excess Contributions. If the Actual Deferral
                  ------------------------------------
Percentage for the Highly Compensated Employees exceeds or is reasonably
expected by the Committee to exceed the amounts allowed under Section 5.2(a),
the Committee shall, in its sole and absolute discretion, do one or more of the
following:

         (1)  Prospective Reduction of Excess Contributions. As often as the
              ---------------------------------------------
              Committee elects, and at any time during a Plan Year, it shall
              prospectively, and in the same proportion, reduce the amount of
              Considered Compensation to be deferred pursuant to Section 5.1(a)
              by each Highly Compensated Employee who has made an election
              pursuant to Section 5.1(a) until the Actual Deferral Percentage
              for Highly Compensated Employees will not exceed the limits of
              Section 5.2(a).

         (2)  (A) Refund of Excess Contributions. Refund the portion of each
                  ------------------------------
              Highly Compensated Employee's Employer Salary Reduction
              Contribution that constitutes a portion of the excess
              contribution (hereinafter defined) for the Plan Year, plus
                                                                    ----
              earnings (or less losses) thereon for (i) the Plan Year and (ii)
                                                                      ---
              if elected by the Committee, the portion of the following year
              preceding the date of distribution, until the Actual Deferral
              Percentage for the Highly Compensated Employees does not exceed
              the limits of Section 5.2(a) with all refunds from a
              Participant's Employer Salary Reduction Contribution Account to
              be charged first against Employer Salary Reduction Contributions
              for the calendar year that includes the first day of the Plan
              Year, and then, to the extent necessary, charged against Employer
              Salary Reduction Contributions for the calendar year that
              includes the last day of the Plan Year. All such refunds shall be
              distributed by the Trustee to the Employee within two and
              one-half months after the close of the Plan Year in which the
              excess contribution arose, if administratively possible, and
              within 12 months after the close of such Plan Year at the latest.
              For purposes of this Section 5.2(c), "excess contribution" shall
              mean, with respect to any Plan Year, the excess of (i) the
              aggregate amount of Employer Salary Reduction Contributions (and
              any other amounts considered in determining the Actual Deferral
              Percentage) actually paid over to the Trust on behalf of Highly
              Compensated Employees for such Plan Year, over (ii) the maximum
              amount of such Employer Salary Reduction Contributions (and any
              other amounts considered in determining the Actual Deferral
              Percentage) permitted under the limitations of Section 5.2(a).

                                       30

<PAGE>

              The amount of excess contributions for each Highly Compensated
              Employee is to be determined by the following leveling method,
              under which the Actual Deferral Percentage of the Highly
              Compensated Employee with the highest Actual Deferral Percentage
              is reduced to the extent required to (i) enable the Plan to
              satisfy the limitations of Sections 5.2(a) and 5.2(b), or (ii)
              cause such Highly Compensated Employee's Employer Salary
              Reduction Contribution to equal the Employer Salary Reduction
              Contribution of the Highly Compensated Employee with the next
              highest Employer Salary Reduction Contribution, whichever occurs
              first. This process must be repeated until the Plan satisfies the
              limitations of Sections 5.2(a) and 5.2(b). The excess salary
              reduction contributions identified by application of the
              preceding sentence shall be distributed to the Highly Compensated
              Employees whose Actual Deferral Percentages were reduced.

              The provisions of this Section 5.2(c)(2) shall be applied after
              the provisions of Section 5.3 and any distributions thereunder.
              Any distribution made pursuant to this Section 5.2(c)(2) may be
              made notwithstanding any other provision of this Plan.

              (B) Determination of Earnings and Losses for Plan Year. The
                  --------------------------------------------------
              earnings or losses allocable to excess contributions for the
              applicable Plan Year shall be determined by multiplying the total
              income (or loss) allocable to the Participant's Employer Salary
              Reduction Contribution Account for the applicable Plan Year by a
              fraction, the numerator of which is the excess contribution on
              behalf of the Participant for the applicable Plan Year and the
              denominator of which is the balance of the Participant's Employer
              Salary Reduction Contribution Account on the last day of the
              applicable Plan Year (prior to any refund or redistribution of
              excess contributions), reduced by the income or gain (or
              increased by the loss) allocable to such total amount for the
              Plan Year.

              (C) Determination of Income or Loss for Gap Period. In the event
                  ----------------------------------------------
              the Committee determines to distribute such income or credit such
              loss, the income or loss for the period between the end of the
              applicable Plan Year and the date of distribution of the excess
              contribution (the "gap period") shall be equal to the actual
              income or loss thereon during such period, or, of not readily
              ascertainable, 10% of the income or loss determined under Section
              5.2(c)(2)(B) above multiplied by the number of calendar months
              that have elapsed since the end of the applicable Plan Year.
              Distributions occurring on or before the 15th day of the month
              shall be treated as having been made on the last day of the
              preceding month, and distributions occurring after such 15th day
              shall be treated as having been made on the first day of the next
              month.

              (D) Income Allocable to Excess Contributions. The income
                  ----------------------------------------
              allocable to excess contributions, for purposes of Sections
              5.2(c)(2)(B) and 5.2(c)(2)(C), shall include all earnings and
              appreciation, including such items as interest, dividends, rent,
              royalties, gains from the sale of property, appreciation in the
              value of stock,

                                       31

<PAGE>

              bonds, annuity and life insurance contracts, and other property,
              without regard to whether such appreciation has been realized.

         (3)  Recharacterization of Excess Contributions. The Committee may
              ------------------------------------------
              reduce the portion of each Highly Compensated Employee's Employer
              Salary Reduction Contribution that constitutes a portion of the
              excess contribution (as defined and determined in accordance with
              Section 5.2(c)(2)(A)) for the Plan Year, plus earnings (or less
                                                       ----
              losses) thereon for the Plan Year and the portion of the
                                                ---
              following year preceding the date of recharacterization (as
              determined under Section 5.2(c)(2)), until the Actual Deferral
              Percentage for the Highly Compensated Employees does not exceed
              the limits of Section 5.2(a) and recharacterize the reduction
              amounts as Employee Contributions (and earnings thereon) and
              credit such recharacterized amounts to the appropriate
              Participants' Employee Contribution Account for the same Plan
              Year as the year in which the Employer Salary Reduction
              Contributions being recharacterized were made. Such
              recharacterizations shall be charged first against Employer
              Salary Reduction Contributions for the calendar year that
              includes the first day of the Plan Year, and then, to the extent
              necessary, charged against Employer Salary Reduction
              Contributions for the calendar year that includes the last day of
              the Plan Year.

              The Employer or Committee shall report recharacterized excess
              contributions as Employee Contributions to the Internal Revenue
              Service and the Participant, by timely providing to the Employer
              and Participant such forms as the Commissioner of the Internal
              Revenue Service shall designate, and shall timely take such other
              action as the Commissioner of the Internal Revenue Service shall
              require. Recharacterization will be deemed to have occurred on
              the date on which the last of those Highly Compensated Employees
              with excess contributions to be recharacterized is notified in
              the manner specified in this Section 5.2(c)(3). However,
              notwithstanding anything to the contrary above, excess
              contributions may not be recharacterized after 2 1/2 months after
              the close of the Plan Year to which the recharacterization
              relates. The provisions of this Section 5.2(c)(3) shall be
              applied after the provisions of Section 5.3 and any distributions
              thereunder. Any recharacterization made pursuant to this Section
              5.2(c)(3) may be made notwithstanding any other provision of this
              Plan.

                                       32

<PAGE>

         5.3  Distribution of Excess Deferrals. If a Participant is required to
              --------------------------------
include in his gross income for a calendar year elective deferrals (as defined
in section 402(g)(3) of the Code) which exceed $10,500 (subject to cost of
living adjustments), such amounts shall be treated as "excess deferrals" and
shall be distributed to the Participant. The Committee shall distribute such
excess deferral, adjusted for any income or losses allocable to such amount
(determined in accordance with the principles of Section 5.2(b)(2)), for both
the Plan Year in question and the portion of the following year immediately
preceding the date of distribution (as determined under Section 5.2(c)(2)) not
later than the first April 15th following the calendar year in which the excess
deferrals were made. Any distribution made pursuant to this Section 5.3 may be
made notwithstanding any other provision of this Plan.

--------------------------
End of Article V

                                       33

<PAGE>

                                   ARTICLE VI

                                   ALLOCATIONS
                                   -----------

         6.1  Participant's Accounts. The Committee shall establish for each
              ----------------------
Participant one or more of the Accounts described in Section 2.1, as
appropriate, to which shall be allocated the proper Employer and Employee
contributions, together with the income, gain, and losses allocable thereto and
less the distributions therefrom. The establishment of separate Accounts shall
not require a segregation of the Trust assets.

         6.2  Charging of Payments, Distributions and Loans. As of each
              ---------------------------------------------
Valuation Date, all payments, distributions and Plan loans made under the Plan
since the immediately preceding Valuation Date to or for the benefit of a
Participant or his Beneficiary shall be charged to the proper Accounts of such
Participant.

         6.3  Allocation of Earnings to Accounts. The charges and allocations to
              ----------------------------------
Accounts provided for in this Section 6.3 shall be performed separately with
respect to each Account. As of each Valuation Date, after allocating charges
pursuant to Section 6.2 the Committee shall allocate the portion of Trust Fund
earnings and realized and unrealized gains and losses for the immediately
preceding Allocation Period that is attributable to each Account in the
proportion that each of such Accounts (after being reduced as provided in
Section 6.2) bears to the total of such amounts for all Accounts.

         6.4  Allocation of Contributions. Subject to the limitations of Section
              ---------------------------
6.9, with respect to Employer Salary Reduction Contributions, as of each
Valuation Date and for the Allocation Period preceding such Valuation Date, and,
with respect to all other Employer contributions, as of the last Valuation Date
for each Plan Year and for the Plan Year preceding such Valuation Date, the
Committee shall:

         (a)  First, determine the aggregate limitation prescribed by Section
              -----
6.9 for all Participants entitled to share in the allocation of Employer
contributions for the Limitation Year ending within the Plan Year.

         (b)  Next, as of each Valuation Date, allocate for the Allocation
              ----
Period preceding such Valuation Date to each Participant's Employer Salary
Reduction Contribution Account a portion of the total Employer Salary Reduction
Contributions for such Allocation Period that equals the amount by which the
Participant has elected, in accordance with Section 5.1, to defer a portion of
his Considered Compensation during such Allocation Period; provided that the
amount allocated to the Employer Salary Reduction Contribution Account of a
Highly Compensated Employee for a given Plan Year shall be subject to the
limitations of Section 5.2.

         (c)  Next, as of the last Valuation Date for each Plan Year, for each
              ----
Participant who is employed by an Employer on the last day of the Plan Year and
authorized Employer Salary Reduction Contributions for the Plan Year, allocate
to each such Participant's Employer Matching Contribution Account a portion of
the total Employer Matching Contributions for such

                                       34

<PAGE>

Plan Year that equals the percentage, if any, of such Participant's Employer
Salary Reduction Contributions for such Plan Year (that is not subsequently
distributed or recharacterized pursuant to Sections 4.5, 5.2 or 5.3) that the
Employer has elected to provide as an Employer Matching Contribution or that
equals the rate at which the Employer has elected to provide Employer Matching
Contributions for the Plan Year; provided that the amount allocated to the
Employer Matching Contribution Account of a Highly Compensated Employee for a
given Plan Year shall be subject to the limitations of Section 4.5. In making
allocations pursuant to this Section 6.4(c), any elections made by Participants
pursuant to Section 4.1(b) to receive Employer Matching Contributions partially
in the form of Company Stock shall be implemented. At the time of making this
allocation, any such Employer Matching Contributions that were contributed to
the Trust during the Plan Year on behalf of Participants whose Salary Reduction
Contributions are distributed or recharacterized pursuant to Sections 4.5, 5.2
or 5.3 shall be treated as any other Employer contribution for the same or
subsequent Plan Year, as determined by the Committee in its discretion.

         (d)  Next, no later than the last Valuation Date for each Plan Year,
              ----
allocate to each Participant's Rollover Contribution Account the amount of any
Rollover Contributions such Participant made to the Plan that has not previously
been allocated to his Account.

         (e)  Next, except for contributions described in Section 6.4(f) below,
              ----
as of the last Valuation Date for each Plan Year, allocate, for the Plan Year
preceding such Valuation Date, Employer Profit Sharing Contributions among the
Employer Profit Sharing Contribution Accounts of Participants who terminated
employment with the Employer during the Plan Year by reason of death,
disability, or retirement, or who were employed by an Employer on the last day
of the Plan Year, such allocation to be pro rata according to the ratio that
                                        --- ----
each such Participant's Considered Compensation for the Plan Year bears to the
Considered Compensation of all Participants entitled to such allocation of the
Employer Profit Sharing Contribution for such Plan Year.

         (f)  Next, as of the first Valuation Date for each Plan Year during
              ----
which the Employer makes an Employer Profit Sharing Contribution to the Plan in
the form of Company Stock and designates such shares of Company Stock as
so-called "Grant Shares" at the time the shares are contributed to the Plan,
such Grant Shares shall be allocated to the Accounts of Eligible Employees who
first satisfied the requirements set forth in Section 3.1 during the prior Plan
Year and who were employed by the Company on December 31 of the prior Plan Year,
with such allocation to be per capita without regard to an Eligible Employee's
Considered Compensation. Notwithstanding the foregoing, in the event an
individual becomes a Participant in the Plan as a result of a corporate merger
or acquisition of stock or assets in which the Company or another Employer is a
party, the Employer may contribute Grant Shares to the Plan which the Committee
designates will be allocated immediately to the accounts of the new
Participants, in lieu of an allocation of Grant Shares during the next
succeeding Plan Year.

         (g)  (1) (A) Next, each Plan Year for which an Employer Nonelective
                      ----
Contribution is made, the Employers shall divide such contribution into one or
more separate tiers, as determined in their sole discretion.

                                       35

<PAGE>

                  (B) If the Employer Nonelective Contribution is divided into
more than one tier, each succeeding tier shall be allocated, as of the last
Valuation Date of the Plan Year, to the Employer Salary Reduction Contribution
Account of each non-Highly Compensated Employee entitled thereto by Section
6.4(g)(2) who, after disregarding the Employees receiving an allocation from a
previous tier, elected the lowest percentage of Employer Salary Reduction
Contributions for such year, in the ratio that the Considered Compensation of
each such non-Highly Compensated Employee bears to the Considered Compensation
of all such non-Highly Compensated Employees who are entitled to receive an
allocation from that tier.

                  (C) The allocation formula under this Section 6.4(g) shall be
employed so that the contribution and allocation to each tier results in the
Actual Deferral Percentage (or, at the election of the Committee, the Actual
Matching Percentage) for that tier being raised by a certain percentage, as
determined by the Employers, provided that the percentage increase for each
succeeding tier shall in no event be greater than such increase for any
preceding tier.

              (2) Participants to Whom Employer Nonelective Contributions Shall
                  -------------------------------------------------------------
be Allocated. The Employer Nonelective Contributions for any Plan Year shall be
------------
allocated among and credited to the Employer Salary Reduction Contribution
Accounts of Eligible Employees who were not Highly Compensated Employees and:

                  (A) who are Participants on the last day of such Plan Year;
provided, however, that any Employee who was a Participant during the Plan Year,
who terminated employment with the Employer, and who, immediately thereafter,
commenced employment with a Related Employer shall be eligible for an allocation
of Employer Nonelective Contributions in such year, if employed by the Related
Employer on the last day of the Plan Year;

                  (B) who were on Leave of Absence on the Valuation Date and who
received Compensation from the Employer during the Plan Year; or

                  (C) who died, retired, or became permanently disabled during
the Plan Year and who received Compensation from the Employer during that year.

              (h) Notwithstanding the foregoing provisions of this Section 6.4,
the allocations for any Participant shall not exceed the amount determined
pursuant to Section 6.9. If after the allocations provided for above in this
Section 6.4 any Employer contributions remain unallocated, such remainder shall
be held in a suspense account and used to reduce Employer Nonelective
Contributions, Employer Matching Contributions, or Employer Profit Sharing
Contributions in the following Plan Year(s).

         6.5  Dates Contributions Considered Made. For purposes of this
              -----------------------------------
Article VI, the Employer Matching Contributions, Employer Nonelective
Contributions and Employer Profit Sharing Contributions under the Plan for any
Plan Year shall be considered to have been made on the last day of that year,
regardless of when paid to the Trustee. Employer Salary Reduction

                                       36

<PAGE>

Contributions and Employee Contributions under the Plan for any Plan Year shall
be considered to have been made on the Valuation Date falling on the last day of
the Allocation Period to which the Participant elections pursuant to Section
5.1(a) giving rise to the Employer Salary Reduction Contributions, or through
recharacterization of such contributions, giving rise to Employee Contributions,
relate.

         6.6  Valuation. Within a reasonable time after each Valuation Date, the
              ---------
Trustee shall prepare or cause to be prepared a statement of the condition of
the Trust Fund, setting forth all investments, receipts, and disbursements, and
other transactions effected by it during such Allocation Period, and showing all
the assets of the Trust Fund and the cost and fair market value thereof. This
statement shall be delivered to the Committee. The Administration Committee
shall then cause to be prepared, and shall deliver, as soon as administratively
practicable, to each Participant a report disclosing the status of his Accounts
in the Trust as of the last Valuation Date that occurs in each Plan Year. The
Trustee's determination of the fair market value of the assets of the Trust Fund
and the Committee's charges or credits to Accounts shall be final and conclusive
on all persons ever interested hereunder.

         6.7  Special Valuation. While it is contemplated that the Trust Fund
              -----------------
will be valued by the Trustee and allocations made only on the Valuation Date,
should it be necessary to make distributions under the provisions hereof, and
the Committee, in good faith determines that, because of: (a) an extraordinary
change in general economic conditions, (b) the occurrence of some casualty
radically affecting the value of the Trust Fund or a substantial part thereof,
or (c) an abnormal fluctuation in the value of the Trust Fund has occurred since
the end of the preceding Allocation Period, the Committee may, in its sole
discretion, to prevent the payee from receiving a substantially greater or
lesser amount than what he would be entitled to, based on current values, cause
a revaluation of the Trust Fund to be made and a reallocation of the interests
therein as of the date the payee's right of distribution becomes fixed. The
Committee's determination to make such special valuation and the valuation of
the Trust Fund as determined by the Trustee shall be conclusive and binding on
all persons ever interested hereunder.

         6.8  Equitable Allocations. If the Committee in good faith determines
              ---------------------
that certain expenses of administration paid by the Trustee during the Plan Year
under consideration are not general, ordinary, and usual and should not
equitably be borne by all Participants, but should be borne only by certain
individual Participants on whose behalf specific expenses were incurred, the net
earnings and adjustments in value of the accounts shall be increased by the
amounts of such expenses, and the Committee shall make suitable adjustments by
debiting the particular Account or Accounts of such one or more Participants,
Former Participants, or Beneficiaries; provided, however, that any such
adjustment must be nondiscriminatory and consistent with the provisions of
section 401(a) of the Code.

         6.9  Limitation on Annual Additions.
              ------------------------------

              (a) General. Notwithstanding any other provision of the Plan, the
                  -------
Annual Addition to a Participant's Accounts for any Limitation Year may not
exceed an amount equal to the lesser of:

                                       37

<PAGE>

                  (i)  $30,000, as adjusted pursuant to Section 415(d) of the
                       Code; or

                  (ii) 25% of the Compensation of the Participant for the
                       Limitation Year;

provided, however, that the percentage limitation described in Section
6.9(a)(ii) shall not apply to any contributions for post-retirement medical
benefits treated as Annual Additions under section 419A(f)(2) of the Code or any
other amount treated as an Annual Addition under section 415(l)(1) of the Code.

              (b) Additional Limitation - Related Plan. If a Participant also
                  ------------------------------------
participates in a Related Plan, any reductions required by section 415 of the
Code shall be made first from such Related Plan if such Related Plan provides
for the same, and, if not, the maximum amount allocable to a Participant's
Accounts for the Limitation Year as specified in Section 6.9(a) shall be reduced
by the amount of the Annual Addition made with respect to the Participant for
the Limitation Year under any Related Plan.

              (c) Additional Limitation - Defined Benefit Plan. For Limitation
                  --------------------------------------------
Years beginning prior to January 1, 2000, if a Participant also participates in
one or more qualified defined benefit plans (as defined in section 414(i) of the
Code) maintained by the Employer or any Related Employer, the maximum amount
otherwise allocable to his Accounts under subparagraphs (a) and (b) of this
Section 6.9 shall be reduced to the extent necessary to ensure that the sum of
the "Defined Benefit Fraction" for the Limitation Year plus the "Defined
Contribution Fraction" for the Limitation Year does not exceed 1.0. The Defined
Benefit Fraction for a Limitation Year shall be a fraction (a) the numerator of
which shall be the projected annual benefit of the Participant under such
defined benefit plan or plans (determined as of the close of the year) and (b)
the denominator of which shall be an amount equal to the lesser of: (i) the
product of 1.25 multiplied by the dollar limitation in effect for such year
under section 415(b)(1)(A) of the Code or (ii) the product of 1.4 multiplied by
the amount which may be taken into account for such year under section
415(b)(1)(B) of the Code with respect to such Participant. The Defined
Contribution Fraction for a Limitation Year shall be a fraction (a) the
numerator of which shall be the sum of the annual additions (as defined in
section 415(c)(2) of the Code) to the Participant's accounts under all defined
contribution plans maintained by the Employer or Related Employer as of the
close of the Limitation Year, and (b) the denominator of which shall be the sum
of the lesser of the following amounts determined for each such plan for the
Limitation Year and for each prior year of service with the Employer: (i) the
product of 1.25 multiplied by the dollar limitation in effect for such year
under section 415(c)(1)(A) of the Code (determined without regard to section
415(c)(6) of the Code) or (ii) the product of 1.4 multiplied by the amount that
may be taken into account under section 415(c)(1)(B) of the Code with respect to
such individual under the defined contribution plans for the Limitation Year.

         Notwithstanding the foregoing, the provisions of this subsection (c)
shall only apply if such defined benefit plan or plans do not provide for a
reduction of benefits to ensure that the sum of the Defined Benefit Fraction for
such Limitation Year and the Defined Contribution Fraction for such Limitation
Year does not exceed 1.0.

                                       38

<PAGE>

              (d) Reduction of Employer Matching Contribution. In the event
                  -------------------------------------------
that this Section 6.9 requires that a reduction be made in the Annual Addition
to a Participant for a Limitation Year, such reduction shall be made first by
reducing the Employer Matching Contribution otherwise allocable to the
Participant for such Limitation Year. Notwithstanding any other provision of the
Plan, in the event that this Section 6.9 requires that a further reduction be
made in the Annual Additions to a Participant's Account for a Limitation Year,
such a reduction may be made through a distribution of amounts that were
contributed to the Plan as Employer Salary Reduction Contributions, together
with a distribution of gains attributable to such Employer Salary Reduction
Contributions, to the extent that the distribution would reduce the excess
Annual Additions in the Participant's Account.

         6.10 Allocation Does Not Create Rights. No Participant shall acquire
              ---------------------------------
 any right to or interest in any specific asset of the Trust as a result of the
allocations provided for in the Plan.

--------------------------
End of Article VI

                                       39

<PAGE>

                                   ARTICLE VII

                  TERMINATION OF SERVICE - PARTICIPANT VESTING
                  --------------------------------------------

         7.1  Normal Retirement. A Participant who remains in the Service of the
              -----------------
Employer after attaining his Normal Retirement Age shall continue to participate
in Employer contributions until the date of his actual retirement. Upon
termination of Service upon or after attaining Normal Retirement Age, his
Accrued Benefit shall be fully vested and nonforfeitable, and the Committee
shall direct the Trustee to make payment of the full value of the Participant's
Accrued Benefit to him at such times and in such manner as provided in Article
VIII hereof. The value of the Participant's Accrued Benefit shall be determined
as of the Distribution Date coincident with the date of distribution. However,
if Employer contributions are allocated to the Participant's Accounts after such
Distribution Date for the Plan Year in which the Participant receives a
distribution on account of retirement, then the value of the Participant's
Accrued Benefit shall be adjusted to reflect such additional allocations.

         7.2  Early Retirement. There shall be no early retirement benefit under
              ----------------
the Plan.

         7.3  Disability. A Participant who incurs a Total and Permanent
              ----------
Disability shall be fully vested in his Accrued Benefit and shall have the full
value of such Accrued Benefit paid to him at such times and in such manner as
provided in Article VIII hereof. The value of a disabled Participant's Accrued
Benefit shall be determined as of the Distribution Date coincident with or
immediately following the date on which the Committee makes its determination of
Total and Permanent Disability. However, if Employer contributions are allocated
to the Participant's Accounts after such Valuation Date for the Plan Year in
which the Participant receives a distribution on account of Total and Permanent
Disability, then the value of the Participant's Accrued Benefit shall be
adjusted to reflect such additional allocations.

         7.4  Death. Upon the death of a Participant, his Accounts shall become
              -----
fully vested and the Participant's Accrued Benefit, determined as of the
Valuation Date coincident with or immediately preceding the date of death, shall
be paid to the Participant's Beneficiary at such time and in such manner as
provided in Article VIII. However, if Employer contributions are allocated to
the Participant's Accounts after such Valuation Date for the Plan Year in which
the Beneficiary receives a distribution on account of the Participant's death,
then the value of the Participant's Accrued Benefit shall be adjusted to reflect
such additional allocations.

         7.5  Termination of Service Prior to Normal Retirement Age. If a
              -----------------------------------------------------
Participant's employment terminates prior to his Normal Retirement Age for any
reason other than death, an event referred to in Section 16.4, or permanent
disability, the portion of such Participant's Employer Matching Contribution
Account and Employer Profit Sharing Contribution Account that shall be deemed to
be part of the Participant's Vested Accrued Benefit shall be determined
according to the following schedule:

                                       40

<PAGE>

                                                         Percent Deemed
                           Years of Vesting Service          Vested
                           ------------------------      --------------

                           Less than 1 year                     0%
                           1 year but less than 2              33%
                           2 years but less than 3             66%
                           3 years or more                    100%

         A Participant shall be 100% vested at all times in that portion of his
Accrued Benefit attributable to his Employer Salary Reduction Contribution
Account, Employee Contribution Account and Rollover Account. In addition, a
Participant shall be 100% vested after completing 1 Year of Vesting Service in
any Grant Shares allocated to his Account pursuant to Section 6.4(e).

         The value of a Participant's Vested Accrued Benefit shall be determined
as of the Valuation Date coincident with or next preceding the date payment of
such Participant's Vested Accrued Benefit commences. Such payment shall be made
at such times and in such manner as provided in Article VIII. However, if
Employer contributions are allocated to the Participant's Accounts after such
Valuation Date, the value of the Participant's Accrued Benefit shall be adjusted
to reflect such additional allocations.

         7.6  Years of Vesting Service. In the case of an Employee who separates
              ------------------------
from Service and who resumes employment with the Employer, but not as a
Re-Employed Employee, years of Vesting Service prior to his resumption of
employment shall be disregarded. If a Participant has incurred five consecutive
One Year Periods of Severance, Service after such One Year Periods of Severance
shall not increase the Participant's nonforfeitable percentage in his Accrued
Benefit derived from Employer contributions that accrued prior to such five
consecutive One Year Periods of Severance.

         7.7  Forfeiture Occurs and Restoration of Non-Vested Accrued Benefit.
              ---------------------------------------------------------------

              (a) Forfeiture Occurs. A Participant's Forfeiture Amount, if
                  -----------------
any, shall cease to be part of his Accrued Benefit as of the earlier to occur of
(i) in the case where the Participant does not receive a distribution of his
entire Vested Accrued Benefit (or receives it after the close of the second Plan
Year following his termination of Service), on the last day of the Plan Year in
which the Participant first incurs five consecutive One Year Periods of
Severance as the result of the termination of his Service or (ii) immediately
upon receipt of his distribution if the Participant receives a distribution of
his entire Vested Accrued Benefit (including a deemed cash out of $0) as the
result of his termination of Service (provided such distribution, if any, is
made not later than the close of the second Plan Year following the
Participant's termination of Service). If only one of the events identified in
(i) and (ii) of the immediately preceding sentence occurs, the event that occurs
shall be deemed the first to occur. The Committee shall determine a
Participant's Accrued Benefit Forfeiture, if any, solely by reference to the
vesting schedule of Section 7.5. A Participant shall not forfeit any portion of
his Accrued Benefit for any cause other than that specified herein.

                                       41

<PAGE>

                  (b) Restoration of Non-Vested Accrued Benefit. In the case of
                      -----------------------------------------
a Former Participant whose non-vested Account balance was forfeited by reason of
Section 7.7(a)(ii), if such individual returns to Service prior to incurring
five consecutive One Year Periods of Severance, such individual's Forfeiture
Amount shall be restored (unadjusted for any gains or losses) as part of such
individual's Accrued Benefit and credited to an Employer contribution account,
hereinafter called the "Restoration Account," if the Participant repays to the
Plan the full amount of the distribution prior to the earlier of (a) the Plan's
termination, or (b) the lapse of five years following the Participant's
reemployment by the Employer or a Related Employer (provided that the
Participant must be an Employee at the time of repayment). A Participant's
forfeiture incurred as a result of a deemed cash-out shall be automatically
restored if the Participant returns to Service prior to earlier of (a) the
Plan's termination, or (b) his incurring five consecutive One Year Periods of
Severance. As of the Valuation Date that immediately follows such repayment, and
prior to any allocation of (i) the Trust Fund earnings, (ii) Forfeitures, or
(iii) Employer contributions, there shall be allocated to the Participant's
Restoration Account an amount (the "Restoration Amount") of the Trust Fund equal
to the amount of his previously forfeited non-Vested Accrued Benefit. The
Restoration Amount shall be credited first against Forfeitures arising for the
Plan Year, and if such Forfeitures are not sufficient to satisfy the Restoration
Amount in full, the Restoration Amount shall be further credited against Trust
Fund income and gain for the Plan Year, and if the Restoration Amount thereafter
still remains unsatisfied in full, the remainder of such amount shall be
satisfied out of Employer contributions for the Plan Year, which contributions
shall be supplemented for the Plan Year by an amount equal to such remainder.
The Restoration Amount shall not be deemed an Annual Addition or portion thereof
for any Limitation Year. In addition, the Employer may and, if necessary, shall
make an Employer contribution for the purpose of restoring a Participant's
previously forfeited non-Vested Accrued Benefit even though the Employer has no
profits. The Committee shall give timely notice to any rehired Employee, if such
Employee is eligible to make a repayment, of his right to make such repayment
before the expiration of the periods of the occurrence of the events specified
above, and such notice shall also include an explanation of the consequences of
not making such repayment.

         7.8  Termination, Partial Termination, or Complete Discontinuance of
              ---------------------------------------------------------------
Employer Contributions. Notwithstanding any other provision in this Plan, in the
----------------------
event of a termination or partial termination of the Plan, or a complete
discontinuance of Employer contributions under the Plan, all affected
Participants shall have a fully vested interest in their Accrued Benefit
determined as of the date of such event. The value of the Accrued Benefit shall
be determined on the date the Accrued Benefit becomes fully vested, as if such
date was the Valuation Date for the Limitation Year in which the termination,
partial termination, or complete discontinuance of Employer contributions
occurs. The Committee shall interpret and administer this Section 7.8
consistently with Section 16.4 and in accord with the intent and scope of the
Treasury Regulations issued under section 411(d)(3) of the Code.

--------------------------
End of Article VII

                                       42

<PAGE>

                                  ARTICLE VIII

                     TIME AND METHOD OF PAYMENT OF BENEFITS
                     --------------------------------------

         8.1  Time of Payment. Subject to other restrictions and conditions
              ---------------
stated herein, distributions of a Participant's Vested Accrued Benefit shall be
made at the times described in paragraphs (a), (b), (c) or (d) below. Except as
provided in Sections 8.1(d), 8.4 and 11.2(b), no distribution will occur until a
Participant or Beneficiary has submitted a request in accordance with Section
14.10. Distributions shall commence as soon as administratively feasible after
the Distribution Date that coincides with or next follows the date a
Participant's request for distribution is approved. Notwithstanding any other
provision of the Plan, the portion, if any, of a Participant's Account that is
invested in Company Stock shall be payable only in cash. Unless Company Stock is
registered under the Securities Exchange Act of 1934 and is listed on a national
securities exchange or on the NASDAQ stock market, the Company shall be
obligated to repurchase from the Trustee any Shares of Company Stock for which a
distribution is to be made. The value of such Company Stock shall be the most
recent value determined by an independent appraisal obtained by the Company on
or prior to the Distribution Date immediately preceding the date of actual
payment; provided, however, that such independent appraisal shall be as of a
date that precedes such Distribution Date by a period of no more than 12 months.
On or after the date Company Stock is registered and listed, the value of such
Company Stock shall be the value obtained by the Trustee at the time it sells
such Company Stock.

              (a) Normal Retirement. In the event of normal retirement
                  -----------------
described in Section 7.1, payment shall commence after the Participant has
attained Normal Retirement Age.

              (b) Death or Disability. In the event of death or disability of a
                  -------------------
Participant, payment shall commence after the Committee receives proof of death
or it determines that Total and Permanent Disability exists. In the event of the
death of a Participant in which his spouse is named as his Beneficiary, however,
payment shall commence at such time as requested by said spouse or, if sooner,
at the time the Participant would have otherwise attained Normal Retirement Age.

              (c) Other Termination of Service. Upon a Participant's
                  ----------------------------
termination of Service for any reason other than retirement, Total and Permanent
Disability, or death, and subject to the provisions of Section 8.3(b), the
Trustee shall continue to hold the Participant's Vested Accrued Benefit until
sixty (60) days following the later of (i) the date the Participant incurs a One
Year Period of Severance, or (ii) the date the Participant attains his Normal
Retirement Age.

              (d) Limitation on Time of Payment. Notwithstanding any provision
                  -----------------------------
contained herein to the contrary, the Trustee shall commence distribution of the
Participant's Vested Accrued Benefit not later than 60 days after the close of
the Plan Year in which the latest of the following events occurs:

                  (i)   The date the Participant attains Normal Retirement Age;

                                       43

<PAGE>

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

                  (iii) The date the Participant terminates Service with his
         Employer.

         Notwithstanding the provisions above to the contrary, the Vested
Accrued Benefit of each Participant (i) shall be distributed to such Participant
not later than the Required Commencement Date or (ii) shall be distributed,
commencing not later than the Required Commencement Date, in accordance with
Treasury regulations, over the life of such Participant or over the lives of
such Participant and his Beneficiary (or over a period not extending beyond the
life expectancy of such Participant or the life expectancy of such Participant
and his Beneficiary). If distributions under the Plan have commenced with
respect to a Participant and the Participant dies before his entire interest has
been distributed to him but after his Required Commencement Date (except in the
case of certain annuities under Proposed Treasury regulation section
1.401(a)(9)-1 B-5(b), in which case the Participant could have died before or
after his Required Commencement Date), the remaining portion of such interest
shall be distributed at least as rapidly as such interest would have been
distributed to him under the method of distribution in effect under the
immediately preceding sentence at the Participant's death.

         If the Participant dies before the distribution of his interest has
commenced in accordance with (ii) of the first sentence of the above paragraph,
or, except as provided above, if distribution of the Participant's interest has
commenced but the Participant dies prior to his Required Commencement Date,
then, except as provided below, his entire interest shall be distributed to his
Beneficiary by December 31 of the calendar year which contains the fifth
anniversary of the date of the Participant's death. Notwithstanding the
preceding sentence, unless the designated Beneficiary elects to receive payments
under the preceding sentence, if any portion of the Participant's interest is
payable to (or for the benefit of) a designated Beneficiary, then such portion
shall be distributed in accordance with Treasury regulations over the life of
such designated Beneficiary or over a period not extending beyond the life
expectancy of such Beneficiary, commencing not later than December 31 of the
calendar year immediately following the calendar year in which the Participant
died. Notwithstanding the required commencement date in the preceding sentence,
if the designated Beneficiary is the surviving spouse of the Participant, the
deceased Participant's interest shall be distributed or commence to be
distributed to such surviving spouse on or before the later of the following:
(1) December 31 of the calendar year immediately following the calendar year in
which the Participant died, and (2) December 31 of the calendar year in which
the Participant would have attained age 70 1/2. However, if the surviving spouse
dies before the distributions to such spouse commence (or before such
distributions are deemed to commence under section 1.401(a)(9)-1 C-6 of the
proposed Treasury regulations), the distribution of the interest of the deceased
Participant shall be made over such period, and shall begin at such time, as
would be required under the above rules, as if the surviving spouse were the
Participant. In applying this rule, the date of death of the surviving spouse
shall be substituted for the date of death of the Participant. However, in such
case, the special surviving spouse death distribution rules are not available to
the surviving spouse of the deceased Participant's surviving spouse. For
purposes of this Section 8.1(d), except in the case of a life annuity, the life
expectancy of the Participant and his spouse may be redetermined but not more
frequently than annually. In addition, pursuant to regulations

                                       44

<PAGE>

prescribed by the Secretary of the Treasury, any amount paid to a child of the
Participant shall be treated as if it had been paid to the surviving spouse of
the Participant if such amount will become payable to the surviving spouse upon
such child's attainment of majority (or other designated event permitted under
regulations prescribed by the Secretary of the Treasury). For the purposes of
this paragraph, the term "Beneficiary" shall only include individuals.
Notwithstanding the foregoing provisions of this paragraph, nothing in this
paragraph shall permit any Participant or Beneficiary to elect any form of
distribution not otherwise expressly permitted under this Plan; but rather, the
Committee may at any time modify any form of the distribution elected by a
Participant or Beneficiary to ensure compliance with this paragraph.

         In addition to the above rules, any payments payable to the Participant
or his Beneficiary must also satisfy the minimum incidental death benefit rules
of the Treasury regulations under Code section 401(a)(9). Payments in the form
of a life annuity for the life of the Participant, or payments in the form of a
qualified joint and survivor annuity for the joint lives of the Participant and
his spouse, shall automatically satisfy these rules.

         Rules that are similar to the above rules shall apply in the case that
benefits are provided through an annuity contract.

         Notwithstanding any other provision herein to the contrary,
distributions hereunder will be made in accordance with the Treasury Regulations
under Code section 401(a)(9), including Treasury Regulation 1.401(a)(9)-2, and
any Internal Revenue Service rulings, announcements or notices promulgated under
Code section 401(a)(9), including any grandfather or transitional rules
thereunder. Furthermore, any provisions contained herein which reflect Code
section 401(a)(9) shall override any distribution options in the Plan
inconsistent with Code section 401(a)(9).

         8.2  Payment of Retirement or Disability Benefits.
              --------------------------------------------

              (a) The following provisions apply to the payment of Normal
Retirement benefits described in Section 8.1(a) or to the payment of benefits
following Total and Permanent Disability, except in the event that a Participant
elects a form of benefit payment to which the provisions of Section 401(a)(11)
of the Code apply:

         Within sixty (60) days following the date of retirement, payment shall
be made to the Participant, but not without the written consent of the
Participant (or where the Participant has died, the surviving spouse) if the
Participant's Account (including his Rollover Contribution Account) exceeds
$5,000 and the Participant has not attained Normal Retirement Age.

         After all required accounting adjustments, payment of the Participant's
Accrued Benefit shall be made under one (1) or both of the following methods
elected by the Participant:

                  (i)   By payment in a lump sum, or

                  (ii)  By direct rollover to an eligible retirement plan
         described in section 402(c)(8)(B) of the Code; provided that the
         payment from the Plan is an eligible rollover distribution described in
         Section 402(c)(4) of the Code, and provided further that the

                                       45

<PAGE>

         amount of the payment from the Plan is at least $200 or that the total
         payments from the Plan to the Participant or Beneficiary are
         reasonably expected to equal at least $200 during the current Plan
         Year.

         In lieu of a lump sum, prior to July 1, 2001 the Participant may elect
another form of payment. A Participant shall not be permitted to elect a form of
payment whereby benefits are payable over a fixed period extending beyond the
life expectancy of the Participant or the joint life expectancy of the
Participant and his spouse (or other Beneficiary). In addition, if the
Beneficiary of a Participant is other than his spouse, a form of payment shall
not be permitted unless the present value of the payments expected to be made to
the Participant is more than fifty percent (50%) of the present value of the
payments expected to be made to the Participant and the Beneficiary.

              (b) The following provisions apply to the payment of a
Participant's Account in the event that prior to July 1, 2001, the Participant
elects a form of benefits to which the provisions of Section 401(a)(11) of the
Code apply:

         Within sixty (60) days following the date of retirement, the Plan
Administrator shall direct the Trustee to purchase an annuity from an insurance
company designated by the Participant using the assets attributable to the
Participant's Account.

         If on the date on which a Participant's pension payments commence the
Participant is not married, the annuity shall be payable for the life of the
Participant.

         If on the date on which a Participant's pension payments commence the
Participant is married, the annuity shall be paid in the form of a Joint and
Survivor Annuity (generally referred to herein as the "Automatic Joint and
Survivor Annuity").

         Under the Automatic Joint and Survivor Annuity, a monthly annuity shall
be paid to the Participant for his lifetime; and the spouse, if surviving at the
Participant's death, shall be entitled to receive thereafter a lifetime
retirement pension based upon the monthly amount which had been payable to the
Participant. The lifetime retirement pension of the spouse shall be a monthly
amount equal to fifty percent (50%) of the amount which had been payable to the
Participant. The last payment of the Automatic Joint and Survivor Annuity shall
be made as of the first day of the month in which the death of the last survivor
of the Participant and his spouse has occurred.

         If a Participant remarries after the death of, or the divorce from, the
spouse to whom he had been married for at least one year on the date on which
his pension payments commenced, his new spouse shall not be entitled to receive
any payments of the Automatic Joint and Survivor Annuity following the death of,
or his divorce from, his spouse.

         In lieu of an annuity payable for life or an Automatic Joint and
Survivor Annuity, the Participant may elect another form of payment. The
optional forms of payment must provide either that (i) payments will be payable
to the Participant for his lifetime and thereafter payments not larger than
those made to the Participant will continue to his Beneficiary (who need not be

                                       46

<PAGE>

his spouse) for as long as such beneficiary lives, or that (ii) the present
value of the payments expected to be made to the Participant is more than fifty
percent (50%) of the value of the payments expected to be made to the
Participant and his Beneficiary. The election of such optional forms of payment
shall be made within the 90-day period ending on the date benefit payments would
commence. The Committee shall provide each Participant within a reasonable
period prior to the commencement of benefits or a written explanation of: (i)
the terms and conditions of an Automatic Joint and Survivor Annuity (or, for an
unmarried Participant, a life annuity); (ii) the Participant's right to make and
the effect of an election to waive the Automatic Joint and Survivor Annuity (or,
for an unmarried participant, a life annuity); (iii) the rights of a
Participant's spouse; and (iv) the right to make, and the effect of, a
revocation of a prior election to waive the Automatic Joint and Survivor Annuity
(or, for an unmarried participant, the life annuity).

         If the Participant is married and if benefits are elected to be paid in
a form other than an Automatic Joint and Survivor Annuity with the spouse as the
Beneficiary, then the spouse must consent to the alternative form of payment by
signing a Spousal Consent, as described in Section 8.5.

         8.3  Payment of Benefits Following Separation From Service. In the
              -----------------------------------------------------
event a Participant separates from service prior to his Normal Retirement Date,
for a reason other than his death or Total and Permanent Disability while
employed, benefits shall be paid as follows:

              (a) The payment of any benefit under Section 8.2 to a Participant
shall be made within sixty (60) days following the later of (i) the date the
Participant incurred a One Year Period of Severance, or (ii) the Participant's
Normal Retirement Date.

              (b) Notwithstanding the above, the Plan Administrator may,
pursuant to the written request of a Participant or his Beneficiary, direct the
Trustee to make payment at a date earlier than that specified in (a) above.

              (c) After all required accounting adjustments, payment of the
Participant's Accrued Benefit shall be made under one (1) or both of the
following methods elected by the Participant:

                  (i)   By payment in a lump sum, or

                  (ii)  By direct rollover to an eligible retirement
         plan described in section 402(c)(8)(B) of the Code; provided that the
         amount of the payment from the Plan is at least $200 or that the total
         payments from the Plan to the Participant or Beneficiary are reasonably
         expected to equal at least $200 during the current Plan Year.

         8.4  Pre-Retirement Death Benefits. In the event of the death of a
              -----------------------------
Participant prior to the commencement of benefit payments, there shall be paid
to the Participant's spouse or other named Beneficiary a death benefit equal to
the amount of the Participant's Account as of the Valuation Date coincident with
or immediately preceding the date of death. Any amount payable to a non-spousal
Beneficiary pursuant to this Section 8.4, shall be paid in the form of a

                                       47

<PAGE>

lump sum. Any amount payable to the spouse of a Participant pursuant to this
Section 8.4 shall be made under one (1) or both of the following methods elected
by the spouse:

              (a) By payment in a lump sum, or

              (b) By direct rollover to an eligible retirement plan
described in section 402(c)(8)(B) of the Code; provided that the amount of the
payment from the Plan is at least $200 or that the total payments from the Plan
to the Participant or Beneficiary are reasonably expected to equal at least $200
during the current Plan Year.

         8.5  Pre-Retirement Spousal Death Benefit.
              ------------------------------------

              (a) Notwithstanding any other provision of this Plan or of any
designation of beneficiary to the contrary, the death benefit payable on account
of any Participant who dies before the commencement of payment of benefits under
the Plan, shall be paid to the Participant's spouse, or, if the Participant is
not married, to the Participant's Beneficiary.

              (b) Notwithstanding the foregoing, a Participant shall be given
the opportunity to elect a Beneficiary or to change a named Beneficiary at any
time and any number of times prior to the date of death. An election or a change
in a prior election made by a married Participant shall not be valid unless the
Participant files with such election a Spousal Consent.

              (c) For purposes of the Plan, a Spousal Consent means a written
election by a Participant's spouse to permit the Participant to elect a
Beneficiary other than such Participant's spouse. Such Spousal Consent shall
include an acknowledgment by the spouse of the effect of the election on the
spouse's entitlement to any future benefits under the Plan. The signing of the
Spousal Consent shall be witnessed by a Plan representative or a Notary Public.
Any Spousal Consent shall be effective only with respect to the particular
spouse signing the Spousal Consent, and only for the benefit specified therein.
The Committee shall not require a Spousal Consent if it is established to the
satisfaction of the Committee that such consent cannot be obtained because there
is no spouse, because the spouse cannot be located, or because of such other
circumstances as the Secretary of the Treasury may by regulations prescribe.

         8.6  Deferral of Payments. Should a Participant's Accounts be retained
              --------------------
in the Trust after the date on which his participation ends and he has become a
Former Participant, the Accounts may continue to be treated as a part of the
Trust Fund. The Accounts will be credited (or debited) with their share of the
net income (or loss) attributable to the investments of such Accounts but shall
not be credited with any further Employer contributions. Notwithstanding the
foregoing, in the case of a termination of Service other than for retirement,
death, or Total and Permanent Disability, the Committee in its sole discretion
may direct that the Former Participant's Accounts be segregated and placed in a
separate account which shall be invested in fixed-income investments.

         8.7  Lump Sum Cashout and Special Limitation on Involuntary Payment of
              -----------------------------------------------------------------
Benefits. Notwithstanding the foregoing provisions of this Article VIII, if upon
--------
termination of a Participant's Service the value of the Participant's Vested
Accrued Benefit does not exceed

                                       48

<PAGE>

$5,000, the Committee shall direct the Trustee to distribute the value of the
Participant's Vested Accrued Benefit (including a deemed distribution of $0) to
the Participant or the Participant's Beneficiary in a lump sum as soon after the
termination of the Participant's Service as is administratively feasible,
regardless of the reason for such termination (provided that, at the time of
such distribution, the value of such Vested Accrued Benefit does not exceed
$5,000). If upon termination of a Participant's Service for any reason other
than death the then value of the Participant's Vested Accrued Benefit exceeds
$5,000, a Plan distribution may not occur prior to the Participant's attainment
of age 65 unless the Participant files a written request with the Committee for
the payment of his Vested Accrued Benefit.

         8.8  Qualified Domestic Relations Orders. The Committee shall establish
              -----------------------------------
reasonable procedures for determining the existence of a Qualified Domestic
Relations Order and to administer distributions under the same. In the event
that the Committee receives a written order that purports to be a Qualified
Domestic Relations Order, the following procedures shall apply:

              (a) The Committee shall promptly notify the appropriate
Participant and any purported Alternate Payee of the receipt of such order and
the Committee's procedures for determining whether such order is a Qualified
Domestic Relations Order.

              (b) During any period in which it is being determined (by the
Committee, by a court of competent jurisdiction, or otherwise) if an order is a
Qualified Domestic Relations Order, the Committee shall direct the Trustee to
segregate in a separate account or in an escrow account the amount that would
have been payable to the Alternate Payee during such period if the order is
determined to be a Qualified Domestic Relations Order.

              (c) If the order (or modification thereof) is determined to be a
Qualified Domestic Relations Order within 18 months, the Committee shall direct
the Trustee to pay the segregated account (and any earnings or interest thereon)
or the balance held in the escrow account, as applicable, to the person or
persons entitled thereto.

              (d) If, within the aforesaid 18 month period, it is determined
that the order is not a Qualified Domestic Relations Order, or if such
determination has not been made, the Committee shall pay the amounts in the said
segregated account or escrow account, including interest, to the person(s) who
would have been entitled to such amounts if there had been no such order.

              (e) Any determination that a order is a Qualified Domestic
Relations Order which is made after the close of the aforesaid 18 month period
shall be applied prospectively only.

         8.9  Payment in the Event of Legal Disability. Payments to any
              ----------------------------------------
Participant, Former Participant, or Beneficiary shall be made to the recipient
entitled thereto in person or upon his personal receipt, in form satisfactory to
the Committee, except when the recipient entitled thereto shall be under a legal
disability, or, in the sole judgment of the Committee, shall otherwise be unable
to apply such payment in furtherance of his own interest and advantage. The
Committee

                                       49

<PAGE>

may, in such event, in its sole discretion, direct all or any portion of such
payments to be made in any one or more of the following ways:

              (a) To such person directly;

              (b) To the guardian of his person or his estate;

              (c) To a relative or friend of such person, to be expended for his
         benefit; or

              (d) To a custodian for such person under any Uniform Gifts to
         Minors Act.

         The decision of the Committee, in each case, will be final, binding,
and conclusive upon all persons ever interested hereunder. The Committee shall
not be obliged to see to the proper application or expenditure of any payment so
made. Any payment made pursuant to the power herein conferred upon the Committee
shall operate as a complete discharge of all obligations of the Trustee and the
Committee, to the extent of the distributions so made.

         8.10 Accounts Charged. The Committee shall charge all distributions
              ----------------
made to a Participant or to his Beneficiary from his Accounts against the
Accounts of the Participant when made.

         8.11 Payments Only from Trust Fund. All benefits of the Plan shall be
              -----------------------------
payable solely from the Trust Fund and neither the Employer, Committee, nor
Trustee shall have any liability or responsibility therefor except as expressly
provided herein.

         8.12 Unclaimed Account Procedure. Neither the Trustee nor the Committee
              ---------------------------
shall be obliged to search for or ascertain the whereabouts of any Participant
or Beneficiary. The Committee, by certified or registered mail addressed to his
last known address of record with the Committee or the Employer, shall notify
any Participant or Beneficiary that he is entitled to a distribution under this
Plan, and the notice shall state the provisions of this Section. If (i) the
Participant's Vested Accrued Benefit is (a) $5,000 or less or (b) greater than
$5,000 and he has attained Normal Retirement Age, and (ii) the Participant or
Beneficiary fails to claim his benefits or make his whereabouts known in writing
to the Committee within the earlier of (i) the date that is immediately prior to
three years (adjusted according to the abandonment period of the escheat laws of
the applicable state) after the date of notification, or (ii) the date the
Participant attains the Required Commencement Date, the Plan benefit of such
Participant or Beneficiary will be treated as follows:

              (a) If the whereabouts of the Participant is unknown but the
whereabouts of the Participant's Beneficiary then is known to the Committee,
distribution will be made to the Beneficiary.

              (b) If the whereabouts of the Participant and his Beneficiary then
is unknown to the Committee, but the whereabouts of one or more relatives by
adoption, blood, or marriage of the Participant is known to the Committee, the
Committee shall direct the Trustee to distribute

                                       50

<PAGE>

the Participant's benefits to any one or more of such relatives and in such
proportions as the Committee determines.

              (c) If the Committee does not know the whereabouts of any of the
above persons within the time limits prescribed above, then the benefit shall be
treated as a Forfeiture hereunder, provided that the benefit shall be reinstated
in the event that the Participant or Beneficiary ever makes a claim therefor.
Either upon or prior to the occurrence of the Forfeiture under this Section 8.9,
the Committee shall then notify the Social Security Administration or the
Internal Revenue Service Disclosure Staff of the Participant's (or
Beneficiary's) failure to claim the distribution to which he is entitled. The
Committee shall request the Social Security Administration or the Internal
Revenue Service Disclosure Staff to notify the Participant (or Beneficiary) in
accordance with the procedures it has established for this Purpose.

              (d) While payment is pending, the Committee may direct the Trustee
to hold the Participant's benefits in a segregated account invested in U.S.
Government obligations, certificates of deposit, or other obligations providing
a stated rate of return. However, after a Forfeiture has occurred under this
Section 8.12, a Participant or Beneficiary who seeks a reinstatement of the
forfeited amount shall only be entitled to the minimum return required by law
(which may be 0%). The segregated account shall be entitled to all income it
earns and shall bear all expense and loss it incurs. Any payment made pursuant
to this provision shall operate as a complete discharge of all obligations of
the Trustee and the Committee, to the extent of the distributions so made.

         8.13 Restrictions on Distributions. Notwithstanding anything to the
              -----------------------------
contrary above, a Participant's Employer Salary Reduction Contribution Account,
and any amounts in any other employer contribution accounts attributable to
Qualified Employer Contributions, and any earnings thereon, shall not be
distributed before the first to occur of the following events:

                  (a) the Participant's retirement;

                  (b) his death;

                  (c) his permanent disability;

                  (d) his termination of employment;

                  (e) his attainment of age 59 1/2;

                  (f) with respect to a Participant's Employer Salary Reduction
Contributions and pre-1989 earnings thereon only, his incurring a financial
hardship;

                  (g) the termination of the Plan, provided that neither the
Employer nor a Related Employer maintains a successor plan;

                  (h) the disposition, to a corporation that is not a Related
Employer, of substantially all of the assets (within the meaning of Code section
409(d)(2)) used by the

                                       51

<PAGE>

Employer in the trade or business in which the Participant is employed, provided
that the Participant continues employment with the transferee corporation and
the Employer continues to maintain the Plan; or

                  (i) the disposition, to a corporation that is not a Related
Employer, of the Employer's interest in a subsidiary in which the Participant is
employed, provided that the Participant continues employment with the subsidiary
and the Employer continues to maintain the Plan.

         A distribution may be made under (g), (h), or (i) above only if it
constitutes a total distribution of the Participant's entire account balance in
all Accounts and the account balances under any other profit-sharing plans of
the Employer or a Related Employer.

-------------------------
End of Article VIII

                                       52

<PAGE>

                                   ARTICLE IX

                            TOP HEAVY PLAN PROVISIONS
                            -------------------------

         9.1  Top Heavy Rules Applied. Notwithstanding any provisions of this
              -----------------------
Plan to the contrary, if the Plan is a Top Heavy Plan during any Plan Year, the
provisions of this Article IX shall apply.

         9.2  Additional Definitions. The following definitions apply only for
              ----------------------
purposes of this Article IX:

              (a) "Aggregation Employee" shall mean any employee of the
                  ---------------------
Aggregation Employer, including any leased employees (within the meaning of
section 414(n) of the Code). For this purpose, an individual formerly employed
by an Aggregation Single Employer shall be deemed an Aggregation Employee.

              (b) "Aggregation Employer" shall mean the Employer and all other
                  ---------------------
employers aggregated pursuant to sections 414(b), 414(c), and 414(m) of the
Code.

              (c) "Aggregation Single Employer" shall mean an employer that
                  ----------------------------
sections 414(b), 414(c), and 414(m) of the Code require be aggregated with the
Employer and other employers and treated as a single employer.

              (d) "Determination Date" shall mean, with respect to any plan
                  -------------------
year, the last day of the preceding plan year, except in the case of the first
plan year, in which event the Determination Date shall be the last day of such
plan year. Whenever it is necessary to determine the value of accrued benefits
as of a given Determination Date, such value shall be determined as of the
Valuation Date that immediately precedes the Determination Date.

              (e) "Key Employee" shall mean any Aggregation Employee or former
                  -------------
Aggregation Employee (including any deceased employee) who at any time during
the current plan year or any of the four preceding plan years, is or was:

                  (i)   An officer of the Aggregation Employer having an annual
         Compensation greater than 50% of the dollar limitation in effect under
         section 415(b)(1)(A) of the Code for the calendar year in which the
         plan year ends;

                  (ii)  One of the ten employees of an Aggregation
         Single Employer having annual compensation for the plan year from such
         Aggregation Single Employer of more than the dollar limitation in
         effect under section 415(c)(l)(A) of the Code and owning (or considered
         as owning within the meaning of section 318 of the Code) or having
         owned during the plan year containing the Determination Date or any of
         the four immediately preceding plan years both more than a 1/2%
         interest and the largest interests in such Aggregation Single Employer,
         and if two such employees have the same interest

                                       53

<PAGE>

         in the employer, the employee having the greater annual compensation
         from the employer shall be treated as having a larger interest;

                   (iii)   A 5% owner of an Aggregation Single Employer; or

                   (iv)    A 1% owner of an Aggregation Single Employer having
         Compensation of more than $150,000.

         In addition, the term "Key Employee" shall mean the beneficiary of any
Aggregation Employee or former Aggregation Employee defined above in this
Section 9.2(e) as being a Key Employee.

         For the purposes of determining which Aggregation Employees or former
Aggregation Employees, if any, are or were officers of the Aggregation Employer,
whether an individual is an officer shall be based on his responsibilities with
respect to the Aggregation Single Employer(s) by whom he is directly employed,
and of such individuals initially deemed officers, no more than 50 Aggregation
Employees, or, if lesser, the greater of three Aggregation Employees or 10% of
the Aggregation Employees of the Aggregation Employer, shall be treated as
officers. In addition, sole proprietorships, partnerships, associations,
corporations, trusts, and labor organizations may have officers; and any person
who is an administrative executive in regular and continued service shall be
deemed an officer, subject to the above limitations. For purposes of determining
the number of officers taken into account under clause (i), Aggregation
Employees that are described in section 414(q)(8) of the Code shall be excluded.

         The number of employees that the Aggregation Employer has for the plan
year containing the Determination Date with respect to a plan shall be the
greatest number of employees the Aggregation Employer had during that plan year
or any of the preceding four plan years. A "5% owner" shall mean, if the
Aggregation Single Employer is a corporation, any person who owns (or is
considered as owning within the meaning of section 318 of the Code) more than 5%
of the outstanding stock of the Aggregation Single Employer or stock possessing
more than 5% of the total combined voting power of all stock of the Aggregation
Single Employer and, if the Aggregation Single Employer is not a corporation,
any employee who owns more than 5% of the capital or profits interest in the
Aggregation Single Employer. A "1% owner" shall mean, if the Aggregation Single
Employer is a corporation, any person who owns (or is considered as owning
within the meaning of section 318 of the Code) more than 1% of the outstanding
stock of the Aggregation Single Employer or stock possessing more than 1% of the
total combined voting power of all stock of the Aggregation Single Employer and,
if the Aggregation Single Employer is not a corporation, any employee who owns
more than 1% of the capital or profits interest in the Aggregation Single
Employer. For purposes of applying the attribution rules of section 318 of the
Code, section 318(a)(2)(C) of the Code shall be applied by substituting "5%" for
"50%" each time that term appears in said section. In the case of an entity
other than a corporation, ownership shall be attributed as under section 318 of
the Code, except that capital or profits interests shall be substituted for
stock interests. If an employee's ownership interest in an employer changes
during a plan year, his ownership interest for such plan year is the largest
interest he owned at any time during the year. An Employee or individual who is
not

                                       54

<PAGE>

described above as being a Key Employee, including a former Key Employee, is not
a Key Employee.

               (f) "Permissive Aggregation Group" shall mean a plan or a
                   -----------------------------
group of plans that must be aggregated in the Required Aggregation Group and any
other plan or plans of an Aggregation Employer if the group would continue to
satisfy the requirements of sections 401(a)(4) and 410 of the Code with such
additional plan being taken into account. Benefits under such plans shall be
aggregated by adding together the present values of the accrued benefits
(determined separately for each plan as of each plan's Determination Date) and
adding together the results for each plan as of the Determination Dates for such
plans that fall within the same calendar year.

               (g) "Plan" shall mean a plan that satisfies the requirements
                   -----
of section 401(a) of the Code.

               (h) "Plan Year" shall mean the plan year of a plan of an
                   ----------
Aggregation Single Employer.

               (i) "Required Aggregation Group" shall mean a group of plans
                   ---------------------------
consisting of (i) each plan of the Aggregation Employer in which a Key Employee
participates during the plan year containing the Determination Date for such
plan or has participated during any of the immediately preceding four plan years
and (ii) any other plan of the Aggregation Employer that enables any of such
plans to satisfy the requirements of section 401(a)(4) or 410 of the Code.
Benefits under such plans shall be aggregated by adding together the present
values of the accrued benefits (determined separately for each plan as of each
plan's Determination Date) and adding together the results for each plan as of
the Determination Dates for such plans that fall within the same calendar year.

               (j) "Top Heavy Plan" shall mean the Plan for a given Plan Year
                   ---------------
that the Plan is not a member of a Required Aggregation Group (because there are
no other plans that must be aggregated with the Plan), if the sum (determined as
of the Determination Date for the Plan) of the present value of the cumulative
Accrued Benefits (determined in accordance with 1.416-1 of the Treasury
Regulations) for Key Employees of the Employer exceeds 60% of a similar sum
determined for all Employees. If for a given Plan Year the Plan is a member of a
Required Aggregation Group, the Plan shall be a Top Heavy Plan for such Plan
Year if, as of the Plan's Determination Date for such Plan Year, both the
Required Aggregation Group and the Permissive Aggregation Group that include the
Plan are Top Heavy Groups (herein so called). A "Top Heavy Group" is any
Required Aggregation Group or Permissive Aggregation Group if the sum
(determined as of the Determination Dates for the plans in such group that fall
within the same calendar year) of (i) the present value of the accrued benefits
(determined in accordance with 1.416-1 of the Treasury Regulations) for Key
Employees under all defined benefit plans (within the meaning of section 414(j)
of the Code) included in such group and (ii) the accrued benefits (determined in
accordance with 1.416-1 of the Treasury Regulations) of Key Employees under all
defined contribution plans (within the meaning of section 414(i) of the Code)
included in such group exceeds 60% of a similar sum determined for all
Aggregation Employees. For the purpose of determining the present value of the
accrued benefit of any employee, the present

                                       55

<PAGE>

value shall be increased, as required by 1.416-1 of the Treasury Regulations, by
the aggregate distributions made with respect to such Employee under the plan
during the five year period ending on the Determination Date for such plan, and
under any terminated plan that, if it had not been terminated, would have been
included in the Required Aggregation Group. Notwithstanding the foregoing
provisions of this Section 9.2(j), if any individual has not performed services
for any employer maintaining the plan at any time during the 5-year period
ending on the Determination Date for such plan, any accrued benefit for such
individual (and the account of such individual) shall not be taken into account.

         Except to the extent provided in Regulations of the Secretary of the
Treasury, any rollover contribution (or similar transfer) initiated by an
Employee and made after December 31, 1983, to a plan shall not be taken into
account with respect to the transferee plan for purposes of determining whether
such plan is a Top Heavy Plan (or whether any aggregation group which includes
such plan is a Top Heavy Group). If any individual is not a Key Employee with
respect to a plan in the aggregation group for any plan year, but such
individual was a Key Employee with respect to a plan in the aggregation group
for any prior plan year, any accrued benefit for such Employee and the account
of such employee shall not be taken into consideration in making a determination
of the top heavy status of the plan. Each plan in a Top Heavy Group shall be
deemed a Top Heavy Plan.

               (k) "Super Top Heavy Plan" shall mean a Top Heavy Plan if the
                   ---------------------
plan would be a Top Heavy Plan if "(90%)" were substituted for "60%" each place
it appears in Section 9.2(j) above.

         9.3   Additional Limitation - Defined Benefit Plan.
               --------------------------------------------

               (a) Super Top Heavy Plan Years. For Limitation Years beginning
                   --------------------------
prior to January 1, 2000, if during a Plan Year this Plan is a Super Top Heavy
Plan and a Participant also participates in one or more qualified defined
benefit plans (within the meaning of section 414(j) of the Code) maintained by
the Employer or a Related Employer, the maximum amount otherwise allocable to
his Accounts under Section 6.4 for any Limitation Year that contains any portion
of the Plan Year during which this Plan is a Super Top Heavy Plan shall be
reduced to the extent necessary to ensure that the sum of the Defined Benefit
Fraction (within the meaning of Section 6.9(c)) for the Limitation Year plus the
Defined Contribution Fraction (within the meaning of Section 6.9(c)) for the
Limitation Year does not exceed 1.0. For this purpose the Defined Benefit
Fraction shall have a denominator that shall be an amount equal to the lesser
of: (i) the product of 1.0 multiplied by the dollar limitation in effect for
such year under section 415(b)(1)(A) of the Code or (ii) the product of 1.4
multiplied by the amount that may be taken into account for such year under
section 415(b)(1)(B) of the Code with respect to such Participant. The Defined
Contribution Fraction shall have a denominator that shall be the sum of the
lesser of the following amounts determined for each defined contribution plan
maintained by the Employer or a Related Employer as of the close of the
Limitation Year and in which the Participant has an account for the Limitation
Year and for each prior year of service with the Employer: (i) the product of
1.0 multiplied by the dollar limitation in effect for such year under section
415(c)(1)(A) of the Code (determined without regard to section 415(c)(6) of the
Code) or (ii) the product of 1.4 multiplied by the amount that may be taken into
account under section

                                       56

<PAGE>

415(c)(1)(B) of the Code with respect to such individual under such defined
contribution plans for the Limitation Year.

               (b) Top Heavy Plan Years. If during a Plan Year this Plan is a
                   --------------------
Top Heavy Plan but not a Super Top Heavy Plan, the provisions of Section 9.3(a)
shall nevertheless be applicable to the Plan and the Plan shall be deemed a
Super Top Heavy Plan for the purposes of Section 9.3(a) if either of the
following conditions are satisfied:

         (1)   The Employer fails to make a contribution for the Plan Year
               for the benefit of each non-Key Employee Participant who is
               employed by the Employer on the last day of the Plan Year; or

         (2)   The Employer's contribution for the Plan Year allocated to any
               non-Key Employee's Employer contribution accounts, when
               aggregated with the amounts of the Employer's contributions
               for the Plan Year allocated to such non-Key Employee's
               accounts under all other defined contribution plans (within
               the meaning of section 414(i) of the Code) maintained by the
               Employer, and when expressed as a percentage of such non-Key
               Employee's Compensation for the Plan Year, is less than the
               lesser of: (i) 4% or (ii) the "highest applicable percentage
               for the Plan Year." For purposes of this Section 9.3(b), the
               "highest applicable percentage for the Plan Year" is the
               greatest percentage that can be obtained with respect to the
               group of Key Employee Participants for the Plan Year as a
               result of dividing with respect to each Key Employee
               Participant (i) the aggregate for the Plan Year of the
               Employer's contributions allocated to such Key Employee
               Participant's Employer Contribution Account and to such Key
               Employee Participant's accounts under all other defined
               contribution plans (within the meaning of section 414(i) of
               the Code) maintained by the Employer by (ii) such Key Employee
               Participant's Compensation for the Plan Year.

               (c) Special Rule. Notwithstanding the foregoing provisions of
                   ------------
this Section 9.3, if for any Plan Year the Plan is a Top Heavy Plan or Super Top
Heavy Plan, for Limitation Years beginning prior to January 1, 2000, the sum of
the Defined Benefit Fraction (within the meaning of Section 6.9(c)) and the
Defined Contribution Fraction (within the meaning of Section 6.9(c)) for a
Limitation Year may in the case of a Participant exceed 1.0 (but not l.25) if,
but only if, there are no further benefit accruals for that individual under any
defined benefit plan (within the meaning of section 414(j) of the Code)
maintained by the Employer or a Related Employer and no further annual additions
(within the meaning of section 415(c)(2) of the Code) for that individual under
any defined contribution plan (within the meaning of section 414(i) of the Code)
maintained by the Employer or any Related Employer until the sum of such
fractions satisfies the rules of section 415(e) of the Code using the 1.0 factor
for that individual.

         9.4   Minimum Benefit. Notwithstanding the provisions of Article VI,
               ---------------
and except as provided in the last paragraph of this Section 9.4, during any
Plan Year in which this Plan is a Top Heavy Plan, the Employer shall make an
aggregate contribution to this Plan and any Related Plan for the benefit of each
Participant who is an Employee and is not a Key Employee and who was in the
Service of the Employer on the last day of the Plan Year in an amount which when

                                       57

<PAGE>

allocated to the accounts of each Participant who is not a Key Employee and
expressed as a percentage of each such Participant's compensation, is equal to
or exceeds the lesser of: (i) 3% of such non-Key Employee Participant's
compensation; or (ii) a percentage of such non-Key Employee Participant's
compensation, such percentage being equal to the percentage at which
contributions and forfeitures are made under the Plan for such year for the Key
Employee for whom such percentage is the highest. The amount to be allocated to
non-Key Employee Participants pursuant to this Section 9.4 shall include any
amounts otherwise allocable under Section 6.4 (except for Employer Salary
Reduction Contributions) and shall not be in addition thereto. Employer Salary
Reduction Contributions cannot be used to satisfy the minimum contribution
requirement for non-Key Employees under this Section 9.4. An Employee who is not
a Key Employee may not fail to accrue a minimum benefit under this Section 9.4
because either (1) such Employee is otherwise excluded from participation (or
accrues no benefit) merely because the Employee's Compensation is less than a
stated amount or (2) the Employee is otherwise excluded from participation (or
accrued no benefit) merely because of a failure to make mandatory Employee
contributions.

         In addition, notwithstanding the preceding provisions of this Section
9.4, the following rules shall apply for purposes of determining whether the
minimum benefit provisions of this Section 9.4 have been satisfied in the event
that during a Plan Year the Employer maintains two or more qualified plans
(within the meaning of section 1.401-1(b) of the Treasury Regulations) that are
Top Heavy Plans or Super Top Heavy Plans for a Plan Year. If the Employer
maintains during a Plan Year two or more defined contribution plans (within the
meaning of section 414(i) of the Code), one of which is a money purchase pension
plan (within the meaning of section 1.401-1(b)(1)(i) of the Treasury
Regulations), the minimum Employer contribution and benefits required by this
Section 9.4 on behalf a Participant who is not a Key Employee and who
participates in both the money purchase pension plan and this Plan shall, unless
provided otherwise in the money purchase pension plan, be provided under the
money purchase pension plan to the extent such plan provides for an Employer
contribution sufficient to satisfy such minimum, and only to the extent that
such minimum is not provided under the money purchase pension plan shall any
portion of such minimum contribution and benefits be provided under this Plan.
If the Participant participates in two or more such defined contribution plans
that are not money purchase pension plans and one of such plans requires
Employer contributions for a plan year but the other plan does not require
Employer contributions for a plan year, the minimum Employer contribution and
benefits required by this Section 9.4 shall be provided under the plan that
requires Employer contributions, and only to the extent such minimum is not
provided under such plan shall such minimum be provided under the plan or plans
that do not require Employer contributions. If during a Plan Year, the Employer
maintains this Plan and a defined benefit plan (within the meaning of section
414(j) of the Code) and a Participant who is not a Key Employee participates in
both of such plans, then if such Participant is entitled to accrue a benefit
under such defined benefit plan with respect to such Plan Year, and such
Participant has accrued a benefit equal to or in excess of 2% multiplied by his
number of years of Eligibility Service (as defined in Article III) multiplied by
the Participant's average compensation during the five consecutive year period
during which the Participant had the greatest aggregate compensation from the
Employer, the Employer shall not be required to provide for such Participant
under this Plan the minimum benefit otherwise required under this Section 9.4;
provided, however, that if this Plan requires or is amended to require an
Employer contribution for a Plan Year, the

                                       58

<PAGE>

minimum benefit accrual under the defined benefit plan shall be offset by the
benefits provided under this Plan for such Plan Year as provided in section
1.416-1, M-12, of the Treasury Regulations. If for a Plan Year this Plan is a
Top Heavy Plan, but not a Super Top Heavy Plan, and the Employer makes
contributions on behalf of a Participant under both this Plan and a defined
benefit plan (within the meaning of section 414(j) of the Code) and the Employer
wishes to use a factor of 1.25 rather than 1.0 as a limitation on the sum of the
Defined Contribution Fraction (within the meaning of Section 6.9(c)) and Defined
Benefit Fraction (within the meaning of Section 6.9(c)) for the Limitation Year
beginning prior to January 1, 2000, then the defined benefit plan minimum
benefit accrual specified above shall be increased by one (1) percentage point
(up to a maximum of ten percentage points) for each year of Eligibility Service
(within the meaning of Section 3.2) within which a Plan Year during which this
Plan was a Top Heavy Plan or Super Top Heavy Plan ended. Nothing in this Section
9.4 shall prohibit the Employer from making contributions in excess of the
minimums stated herein provided such contributions are otherwise in accordance
with the provisions of the Plan or other plan pursuant to which they are made.

         9.5   Termination of Service Prior to Normal Retirement Age. If during
               -----------------------------------------------------
any Plan Year a Participant has performed at least one Hour of Service for the
Employer and the Plan is a Top Heavy Plan, such Participant shall have a fully
vested, non-forfeitable interest in his Accrued Benefit attributable to his
Employer Matching Contribution Account and Employer Profit Sharing Contribution
Account, should his Service with the Employer terminate prior to his Normal
Retirement Age for any reason other than death or permanent disability, that is
not less than as determined in accordance with the following schedule:

                                                             Percent Deemed
                      Years of Vesting Service                   Vested
                      ------------------------                   ------

                      Less than 1 year                              0%
                      1 year but less than 2                       33%
                      2 years but less than 3                      66%
                      3 years or more                             100%

                                       59

<PAGE>

         Notwithstanding any of the foregoing, if during any prior Plan Year the
Plan was a Top Heavy Plan and in any subsequent Plan Year the Plan ceases to be
a Top Heavy Plan, the rights of a Participant who had performed at least one
Hour of Service during the Period the Plan was a Top Heavy Plan in and to his
Accrued Benefit attributable to his Employer Matching Contribution Account shall
not be less than his vested rights during the period that the Plan was a Top
Heavy Plan. Provided, further, any Participant who has three or more Years of
Service at the beginning of a Plan Year in which the Plan ceases to be a Top
Heavy Plan shall have the right to elect, within a reasonable time of the
beginning of the Plan Year in which the Plan ceases to be a Top Heavy Plan, to
have his non-forfeitable percentage under this Plan computed in accordance with
the schedule applicable to Plan Years in which the Plan is a Top Heavy Plan. Any
election made under this Section 9.5 shall be made in the manner specified by
Section 12.5 as if such change in vesting schedule had been made by way of an
amendment.

--------------------------
End of Article IX

                                       60

<PAGE>

                                    ARTICLE X

                             IN-SERVICE WITHDRAWALS
                             ----------------------

         10.1  In-Service Withdrawal From Accounts. To the extent permitted by
               -----------------------------------
Section 10.2, as of the first day of any payroll period and after all required
adjustments have been made, a Participant may withdraw any amount from his
Accounts not in excess of his Vested Accrued Benefit by filing a written request
to do so with the Committee at least thirty (30) days in advance of such date.
The actual payment of the amount to be so withdrawn shall occur as soon as
administratively feasible on or after such date.

         10.2  Hardship Withdrawals.
               --------------------

               (a) General. To the extent permitted below, a Participant
                   -------
shall be entitled to make in-service withdrawals from his Accounts, but only in
the case and to the extent required by a Participant's hardship. However,
notwithstanding the above, in no event may a Participant make a hardship
withdrawal of any amount in his employer Matching Contribution Account, Employer
Nonelective Contribution Account, or Employer Profit Sharing Account. In
addition, a Participant may not make a hardship withdrawal from his Employer
Salary Reduction Contribution Account other than with respect to his actual
Employer Salary Reduction Contributions and pre-1989 earnings thereon; thus,
post-1988 earnings on Employer Salary Reduction Contributions cannot be
withdrawn. These same withdrawal limitations will apply to amounts that are
attributable to salary reduction contributions and qualified employer
contributions made to another plan in which the Participant participated that
are received by the Trust in a trust-to-trust transfer and are allocated to the
Participant's Rollover Contribution Account. For purposes of this Section,
"qualified employer contributions" means employer contributions that both (a)
qualify for aggregation for Code section 401(k) or 401(m) discrimination testing
purposes, pursuant to sections 401(k)(3)(1)(ii) or 401(m)(3) of the Code, and
(b) were in fact aggregated for such purposes.

         For the purposes of this Section 10.2, "hardship" shall exist if a
withdrawal is necessary in light of immediate and heavy financial needs of the
Participant. Subject to the limitations stated herein, any amount withdrawn
shall be deemed withdrawn first from the Participant's Employee Contribution
Account, next from the Participant's Rollover Contribution Account, and,
finally, from the Participant's Employer Salary Reduction Contribution Account,
and no amount shall be deemed withdrawn from any subsequently listed Account
until the prior listed Accounts have been exhausted in full. The Participant
must request a withdrawal by written request delivered to the Committee. The
Participant must submit such proof of his hardship as the Committee may in its
sole and absolute discretion require. The Committee, in its sole discretion,
shall make the determination of the existence of financial hardship and the
amount required to be withdrawn to meet the need created by the hardship. Such
determination is to be made in a uniform and nondiscriminatory manner.

         The determination of whether a Participant has an immediate and heavy
financial need and the amount necessary to satisfy such financial need shall be
made on the basis of all relevant

                                       61

<PAGE>

facts and circumstances. A financial need shall not fail to qualify as immediate
and heavy merely because such need was reasonably foreseeable or voluntarily
incurred by the Participant. An immediate and heavy financial need shall be
automatically deemed to include the following:
              ------

               1.  Medical expenses described in Code section 213(d) incurred
                   by the Participant, the Participant's spouse, or any
                   dependents of the Participant (as defined in Code section
                   152), or amounts necessary for these persons to obtain
                   medical care described in section 213(d) of the Code;

               2.  Purchase of a principal residence for the Participant, but
                   excluding mortgage payments;

               3.  Payment of tuition and related educational fees (but not
                   room and board) for the next 12 months of post-secondary
                   education for the Participant, the Participant's spouse, the
                   Participant's children, or the Participant's dependents;

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

               5.  Any other event described by the Internal Revenue Service to
                   be deemed a heavy and financial need.

         The Committee, in its sole discretion, shall make the determination of
the existence of an immediate and heavy financial need. Such determination is to
be made in a uniform and nondiscriminatory manner. No Participant shall have a
right to request or seek the Employer to request an individual ruling from the
Internal Revenue Service on whether or not the Participant's circumstances will
qualify as an immediate and heavy financial need. The amount of an immediate and
heavy financial need may include any amounts necessary to pay any federal, state
or local income taxes or penalties reasonably anticipated to result from the
withdrawal.

               (b) Withdrawal Necessary to Meet an Immediate and Heavy
                   ---------------------------------------------------
Financial Need. The amount of a withdrawal may not exceed the amount required to
--------------
meet the immediate and heavy financial need that is not reasonably available
from other resources of the Participant. A withdrawal may be treated as
necessary to satisfy an immediate and heavy financial need if the Participant
represents in writing to the Committee that the need cannot be relieved through
any of the following resources:

               1.  Through reimbursement or compensation by insurance or
                   otherwise;

               2.  By reasonable liquidation of the Participant's assets, to
                   the extent such liquidation would not itself cause an
                   immediate and heavy financial need;

                                       62

<PAGE>

               3.  By cessation of Employer Salary Reduction Contributions or
                   Employee Contributions under the Plan; or

               4.  By other distributions or nontaxable (at the time of the
                   loan) loans from plans maintained by the Employer or Related
                   Employer or by any other employer, or by borrowing from
                            --
                   commercial sources on reasonable commercial terms.

         The Committee may rely upon the Participant's representations
concerning availability of resources as long as such reliance would not be
unreasonable. For purposes of this Section 10.2, the Participant's resources
shall be deemed to include those assets of his spouse and minor children that
are reasonably available to the Participant. However, property held for the
Participant's child under an irrevocable trust or under the Uniform Gifts to
Minors Act will not be treated as a resource of the Participant.

               (c) Suspension of Contributions. If a Participant obtains a
                   ---------------------------
distribution under this Section 10.2, his Salary Reduction Contributions,
Employee Contributions and elective contributions and employee contributions to
all other plans maintained by the Employer or a Related Employer shall be
suspended for a period of six (6) months after the receipt of a hardship
distribution pursuant to this Article X. The other plans of the Employer or a
Related Employer to which this provision applies includes all qualified and
nonqualified plans of deferred compensation maintained by the Employer or a
Related Employer, other than the mandatory employee contribution portion of a
defined benefit plan, but does not include health or welfare benefit plans. Such
other plans also include cash or deferred arrangements that are part of a
cafeteria plan, within the meaning of section 125 of the Code. Contributions may
be recommenced following the six (6) month suspension period only after the
Participant has entered into a new salary reduction agreement pursuant to
Section 5.1 of the Plan.

               (d) No Redeposit of Hardship Withdrawal. A Participant shall not
                   -----------------------------------
be permitted to recontribute to or redeposit in his Accounts any portion of the
amounts withdrawn by reason of hardship.

               (e) Limits on Contributions Have no Affect Upon Eligibility.
                   -------------------------------------------------------
The fact that a Participant has received a hardship distribution and is
suspended from making further contributions under this Section 10.2 shall not,
alone, prevent the Participant from being an Eligible Employee for purposes of
determining the Actual Deferral Percentage and Actual Matching Percentage of the
Participant's appropriate group of Eligible Employees.

               (f) Denial of Rollover Treatment. Hardship withdrawals made
                   ----------------------------
after December 31, 1999 shall not constitute eligible rollover distributions
under Code Section 402(c)(4).

--------------------------
End of Article X

                                       63

<PAGE>

                                   ARTICLE XI

                                      LOANS
                                      -----

         11.1  Loans to Participants: Basic Terms and Limits. In the event that
               ---------------------
the Committee decides to permit Plan loans, it may authorize the Trustee to make
a loan to any Participant (or any other person that must be eligible for Plan
loans under ERISA, the Code or regulations and rulings promulgated thereunder)
that is within the following limits:

               (a) The loan must be made out of the Participant's Accounts
(other than from amounts invested in Company Stock) and cannot exceed, when
added to the outstanding balance of all other loans to such Participant, the
lesser of:

                   (i)  $50,000, reduced by the excess, if any, of (i)
         the highest outstanding balance of loans to such Participant from the
         Plan during the 12 consecutive month period ending on the day before
         the date such loan is made, over (ii) the outstanding balance of loans
         to such Participant from the Plan on the day the loan is made, or

                   (ii) The greater of (i) 1/2 of the value of the Participant's
         Vested Accrued Benefit, or (ii) $10,000.

               (b) The limitation on loans that may be made from this Plan
shall be calculated to take into account the Participant's nonforfeitable
benefits and loans under all plans with which this Plan must be aggregated for
purposes of sections 414(b), (c), (m) and (o) of the Code, with all such plans
to be treated as a single plan and with the limitations above applying to the
total of all nonforfeitable benefits under all such plans. For purposes of this
Section, the value of a Participant's Vested Accrued Benefit shall be determined
as of the Valuation Date coincident with or immediately preceding the date the
loan is made.

               (c) No loan shall be made to a Participant unless both the
Participant and his spouse (at the date the loan is made), if any, consent in
writing within 90 days prior to the making of the loan to (1) the making of the
loan, (2) the set-off of the Participant's Vested Accrued Benefit upon
acceleration or default under the loan, and (3) the distribution or deemed
distribution of all or a part of the Participant's Account necessary to effect
the set-off. The written consent of the Participant's spouse to the loan,
set-off and distribution or deemed distribution provisions must acknowledge the
effect of the loan, set-off and distribution or deemed distribution provisions
and must be witnessed by a member of the Committee or a notary public. For
purposes of any required spousal consent, and any other applicable loan
limitation, any renegotiation, extension, renewal, or other revision of a loan
shall be treated as a new loan made on the date of the renegotiation, extension,
renewal or revision.

               (d) All Participant loans shall, by their terms, be repaid
within five years from the dates on which they are made.

                                       64

<PAGE>

               (e) All loans shall be accelerated and immediately due in full
upon a Participant's termination of Service (unless such Participant is
otherwise mandatorily eligible for Plan loans under ERISA, the Code or
regulations and rulings promulgated thereunder). If the Participant does not
repay the loan at the time of acceleration, the Trustee shall have the right to
set-off, as described above.

               (f) All loans shall be made at interest rates then currently
prevalent for loans from a commercial lending institution under circumstances
similar to the circumstances under which the loan is being made, or at a
reasonable interest rate if such currently prevalent rate is not "reasonable"
under section 4975(d)(1)(D) of the Code. Except as may be allowed under
regulations promulgated by the Secretary of the Treasury, all loans shall be
made on the basis of substantially level amortization over the term of the loan,
with payments due not less frequently than quarterly.

               (g) No loans shall be made from the portion of a Participant's
Account that is invested in Company Stock.

         11.2  Instruments and Security for Loans. Each loan hereunder shall be
               ----------------------------------
evidenced by a promissory note and secured by a security agreement, mortgage,
deed of trust, or such other security instruments as the Committee may require.
All such instruments shall contain, in addition to the provisions specifically
required by this Article XI, such repayment, default, and remedial terms as may
be determined by the Committee.

               (a) Security for loans hereunder shall be provided by (1) the
pledge of a Participant's Vested Accrued Benefit (including any Company Stock
allocated to the Participant's Account) and (2) the pledge of such additional
collateral as the Committee may require in order for the loan to be adequately
secured. In determining the adequacy of the security for the loan, no more than
50% of the present value of a Participant's Vested Accrued Benefit may be
considered as security for the outstanding balance of all Plan loans, calculated
immediately after the origination of a loan hereunder. Further, if because of a
decrease in the value of a Participant's Vested Accrued Benefit, the Committee
believes a loan to be inadequately secured, it shall either require the
Participant to post security in addition to the value of his Vested Accrued
Benefit or demand accelerated, including immediate, payment of the loan. An
assignment for security of a Participant's Vested Accrued Benefit shall be
limited as provided in Section 14.6 hereof.

               (b) The default provisions of the instruments relating to a
loan shall provide that upon default a loan may be set off against the
Participant's Accounts at the earliest time permitted by applicable law.
Moreover, as a condition precedent to obtaining a loan hereunder, each
Participant and his then spouse, if any, must request and consent, in writing,
to a distribution from his Accounts to the fullest extent necessary and
permissible by law to effect such set-off. For purposes of setting off account
balances upon default of a Plan loan, Employee Contributions, but not earnings
on any such contributions unless otherwise required by law, may be distributed
at any time, and Employer Profit Sharing Contributions, Employer Matching
Contributions, and earnings on Employee Contributions, Employer Profit Sharing
Contributions and Employer Matching Contributions (but only to the extent such
contributions and earnings do

                                       65

<PAGE>

not represent Qualified Employer Contributions and earnings thereon) may be
distributed when such funds have been allocated to the Participant's Account for
at least two years. Employer Salary Reduction Contributions, Employer
Nonelective Contributions, Qualified Employer Contributions and earnings
thereon, may only be distributed according to the provisions of Section 8.13.

               (c) The Committee shall provide for the repayment of the loan
through payroll deduction over the term of the loan, and, except as expressly
provided otherwise in a Participant's promissory note, or as otherwise
restricted by law, any revocation or modification of a payroll deduction
authorization without the Committee's consent shall automatically constitute an
event of default under such loan. Each promissory note and security instrument
shall be delivered to the Trustee for the benefit of the borrowing Participant's
Accounts. The amount borrowed by a Participant shall be considered an investment
made by the Trustee from such Participant's Accounts in such combination thereof
as is appropriate. The interest on the loan shall be allocated to the
Participant's appropriate Accounts and any losses incurred as a result of the
making of the loan shall also be allocated to such Accounts.

         11.3  Loan Provisions Incorporated by Reference. For purposes of
               -----------------------------------------
satisfying the requirements of section 2550.408b-1(d) of the Labor Regulations,
the Committee shall adopt a Loan Procedures Document (herein so called) that
contains the following provisions:

               (a) A procedure for applying for loans.

               (b) The basis on which loans will be approved or denied that are
in addition to the conditions stated herein.

               (c) Limitations (if any) on the types and amount of loans
offered.

               (d) The types of collateral which may secure a Participant loan.

         This document, after being duly adopted by the Committee according to
its normal adoption procedures, shall be incorporated in the Plan by this
reference as if fully set forth herein. The Committee shall have the power to
amend and modify the Loan Procedures Document according to its rules for the
same.

         11.4  Payment of Expenses. If a Participant's application for a loan is
               -------------------
approved, the Participant shall be required to pay all reasonable and necessary
expenses incurred in the making and administration of the loan, including, but
not limited to, attorney's fees. The amount to be paid shall be determined by
the Committee and shall be paid at the time and in the form prescribed thereby.

--------------------------
End of Article XI

                                       66

<PAGE>

                                   ARTICLE XII

                       EMPLOYER ADMINISTRATIVE PROVISIONS
                       ----------------------------------

         12.1  Information. Each Employer shall, upon request or as may be
               -----------
specifically required hereunder, furnish or cause to be furnished, all of the
information or documentation which is necessary or required by the Committee and
Trustee to perform their respective duties and functions under the Plan. Each
Employer's records as to the current information the Employer furnishes to the
Committee and Trustee shall be conclusive as to all persons.

         12.2  No Liability. Subject to Article XIII, the Company assumes no
               ------------
obligation or responsibility to any of the Employees, Participants, or
Beneficiaries for any act of, or failure to act, on the part of the Committee or
the Trustee.

         12.3  Employer Action. Any action required of an Employer shall be by
               ---------------
resolution of its board of directors or other governing body.

         12.4  Indemnity. The Company shall indemnify and save harmless the
               ---------
Committee, and the members of the Committee, and each of them, from and against
any and all loss resulting from liability to which the Committee, or the members
of the Committee, may be subjected by reason of any act or conduct (except
willful or reckless misconduct), in their official capacities in the
administration of the Plan or Trust or both, including all expenses reasonably
incurred in their defense, in case the Company fails to provide such defense.
The indemnification provisions of this Section shall not relieve any member of
the Committee from any liability either may have under ERISA for breach of a
fiduciary duty.

         12.5  Amendment to Vesting Schedule. Although the Employer reserves
               -----------------------------
the right to amend the vesting schedule at any time, the Employer shall not
amend the vesting schedule (and no amendment shall be effective) if the
amendment would reduce the nonforfeitable percentage of any Participant's
Accrued Benefit derived from Employer contributions (determined as of the later
of the date the Employer adopts the amendment, or the date the amendment
becomes effective) to a percentage less than the nonforfeitable percentage
computed under the Plan without regard to the amendment.

         In the event the vesting schedule of this Plan is amended, any
Participant who has completed at least three years of Vesting Service may elect
to have his Accrued Benefit computed under the Plan without regard to such
amendment by notifying the Committee in writing during the election period
hereinafter described. The election period shall begin on the date such
amendment is adopted and shall end no earlier than the latest of the following
dates:

               (a) The date which is 60 days after the day such amendment is
adopted;

               (b) The date which is 60 days after the day such amendment
becomes effective; or

                                       67

<PAGE>

               (c) The date which is 60 days after the day the  Participant is
given written  notice of such  amendment by the Committee.

         Any election made pursuant to this Section shall be irrevocable. The
Committee, as soon as practicable, shall forward a true copy of any amendment to
the vesting schedule to each affected Participant, together with an explanation
of the effect of the amendment, the appropriate form upon which the Participant
may make an election to remain under the vesting schedule provided under the
Plan prior to the amendment, and notice of the time within which the Participant
must make an election to remain under the prior vesting schedule.

--------------------------
End of Article XII

                                       68

<PAGE>

                                  ARTICLE XIII

                         COMMITTEE - ADMINISTRATION AND
                         ------------------------------
                              INVESTMENT PROVISIONS
                              ---------------------

         13.1  Appointment of Committee. The Company shall appoint a Savings
               ------------------------
Plan Committee to administer the Plan and direct Plan investments, the members
of which may or may not be Participants in the Plan. The Committee shall consist
of such number of persons, not less than three (3), as shall from time to time
be determined by the Company. In the absence of such appointments, the Company
shall function as the Committee.

         13.2  Term. Each member of the Committee shall serve until his
               ----
successor is appointed. Any member of the Committee may be removed by the
Company, with or without cause, which shall have the power to fill any vacancy
which may occur. A Committee member may resign upon written notice to the
Company.

         13.3  Compensation. The members of the Committee shall serve without
               ------------
compensation for services as such, but the Company shall pay all expenses of the
members of the Committee, including the expenses for any bond required under
section 412 of ERISA. To the extent such expenses are not paid by the Company,
they shall be paid by the Trustee from the Trust Fund.

         13.4  Powers of the Committee. Subject to Article XIV hereof, the
               -----------------------
Committee shall have the following powers and duties:

               (a) To direct the administration of the Plan in accordance with
the provisions herein set forth;

               (b) To adopt rules of procedure and regulations necessary for
the administration of the Plan provided the rules are not inconsistent with the
terms of the Plan;

               (c) To determine all questions with respect to rights of
Employees, Participants, and Beneficiaries under the Plan, including but not
limited to rights of eligibility of an Employee to participate in the Plan, the
value of a Participant's Accrued Benefit, and the vested Accrued Benefit of each
Participant.

               (d) To enforce the terms of the Plan and the rules and
regulations it adopts;

               (e) To direct the Trustee with respect to the crediting and
distribution of the Trust and all other matters within its discretion as
provided in the Trust Agreement;

               (f) To direct the Trustee to transfer assets to another trust
which constitutes a qualified trust under section 401(a) of the Code and to
accept transfers of assets from other trusts which constitute qualified trusts
under sections 401(a) and 501(a) of the Code;

                                       69

<PAGE>

               (g) To review and render decisions with respect to a claim for,
         (or denial of a claim for) a benefit under the Plan;

               (h) To furnish the Employer with information which the Employer
         may require for tax or other purposes;

               (i) To engage the service of counsel (who may, if appropriate,
          be counsel for the Employer) and agents whom it may deem advisable to
          assist it with the performance of its duties;

               (j) To prescribe procedures to be followed by distributees in
         obtaining benefits;

               (k) To receive from the Employer and from Employees such

         information as shall be necessary for the proper administration of the
         Plan;

               (l) To receive and review reports of the financial condition and
         of the receipts and disbursements of the Trust Fund from the
         Trustee;

               (m) To maintain, or cause to be maintained, separate Accounts in
         the name of each Participant to reflect the Participant's  Accrued
         Benefit under the Plan;

               (n) To select a secretary, who need not be a member of the
         Committee;

               (o) To interpret and construe the Plan;

               (p) To direct the Trustee in the investment, reinvestment, and
         disposition of the Trust Fund as provided in the Trust Agreement;

               (q) To receive and review reports of the financial condition and
         of the receipts and disbursements of the Trust Fund from the Trustee;

               (r) To furnish the Company with information which the Company
         may require for tax or other purposes;

               (s) To engage the services of an Investment Manager or Managers
         (as defined in section 3(38) of the ERISA), each of whom shall have
         full power and authority to manage, acquire or dispose (or direct the
         Trustee with respect to acquisition or disposition) of any Plan asset
         under its control; and

               (t) To interpret and construe the Plan with respect to the
         investment, reinvestment and disposition of Plan assets.

         Except as provided in Section 16.2, the Committee shall have no power
to add to, subtract from, or modify any of the terms of the Plan, or to change
or add to any benefits provided by the Plan, or to waive or fail to apply any
requirements of eligibility for a benefit

                                       70

<PAGE>

under the Plan. Nonetheless, the Committee shall have absolute discretion in the
exercise of its powers in this Plan. All exercises of power by the Committee
hereunder shall be final, conclusive and binding on all interested parties,
unless found by a court of competent jurisdiction, in a final judgment that is
no longer subject to review or appeal, to be arbitrary and capricious.

         13.5  Manner of Action. The decision of a majority of the members of
               ----------------
each Committee appointed and qualified shall control. In case of a vacancy in
the membership of the Committee, the remaining members of the respective
Committee may exercise any and all of the powers, authorities, duties, and
discretion conferred upon such Committee pending the filling of the vacancy. The
Committee may, but need not, call or hold formal meetings. Any decisions made or
action taken pursuant to written approval of a majority of the then members
shall be sufficient. Each Committee shall maintain adequate records of its
decisions.

         13.6  Authorized Representative. Each Committee may authorize any one
               -------------------------
of its members, or its secretary, to sign on its behalf any notices, directions,
applications, certificates, consents, approvals, waivers, letters, or other
documents. Each Committee must evidence this authority by an instrument signed
by all its respective members and filed with the Trustee.

         13.7  Exclusive  Benefit.  The Committee shall administer the Plan for
               ------------------
the exclusive benefit of the Participants and their Beneficiaries.

         13.8 Interested Member. No member of the Committee may decide or
              -----------------
determine any matter concerning the distribution, nature, or method of
settlement of his own benefits under the Plan unless there is only one person
acting alone in the capacity as the Committee.

         13.9  Funding Policy. The Committee shall review, not less often than
               --------------
annually, all pertinent Employee information and Plan data in order to establish
the funding policy of the Plan and to determine the appropriate methods of
carrying out the Plan's objectives. The Committee shall communicate annually to
the Trustee and to the Plan Investment Manager(s) (herein so-called), if any,
the Plan's short-term and long-term financial needs so investment policy can be
coordinated with Plan financial requirements.

         13.10 Books and Records. The Committee shall maintain, or cause to be
               -----------------
maintained, records which will adequately disclose at all times the state of the
Trust Fund and of each separate interest therein. The books, forms, and methods
of accounting shall be the responsibility of the Committee.

                                       71

<PAGE>

         13.11 Voting Company Stock. The power to direct the Trustee as to how
               --------------------
to vote the shares of Company Stock allocated to Participant's Accounts shall be
passed through to Participants who are actively employed on the date a vote is
solicited. The opportunity to direct the Trustee as to how to vote Company Stock
may be provided to Participants by electronic means or pursuant to any other
procedures established from time to time by the Committee. The Participants who
are given an opportunity to direct the Trustee as to how to vote shares of
Company Stock allocated to their Accounts shall be the named fiduciaries with
regard to the decision as to how such shares are voted or not voted. The
Committee shall direct the Trustee to vote or not to vote the shares of Company
Stock in the manner chosen by Participants, unless it would violate the
provisions of ERISA to follow Participant directions. Any shares of Company
Stock for which a Participant direction is not received shall not be voted,
unless it would violate the provisions of ERISA to fail to vote such shares of
Company Stock.

--------------------------
End of Article XIII

                                       72

<PAGE>

                                   ARTICLE XIV

                      PARTICIPANT ADMINISTRATIVE PROVISIONS
                      -------------------------------------

         14.1 Beneficiary Designation. Subject to the limitations of Section
              -----------------------
2.10, each Participant may from time to time designate, in writing, a
Beneficiary to whom the Trustee shall pay his Accrued Benefit in the Trust Fund
in the event of his death. The Committee shall prescribe the form for the
written designation of Beneficiary and, upon the Participant's filing the form
with the Committee, it shall revoke all designations filed prior to that date by
the same Participant.

         14.2 No Beneficiary Designation. Subject to the limitations of Section
              --------------------------
2.9, if a Participant fails to name a Beneficiary in accord with Section 14.1,
or if the Beneficiary named by a Participant predeceases him or dies before
complete distribution of the Participant's interest in the Trust, then the
Trustee shall pay the Participant's Accrued Benefit in lump sum to the legal
representative or representatives of the estate of the last to die of the
Participant and his Beneficiary. The Committee, in its sole discretion, shall
direct the Trustee as to whom the Trustee shall make payment under this Section.

         14.3 Personal Data to Committee. Each Participant and Beneficiary must
              --------------------------
furnish to the Committee evidence, data, or information as the Committee
considers necessary or desirable for the purpose of administering the Plan. The
provisions of this Plan are effective for the benefit of each Participant upon
the condition precedent that each Participant will promptly furnish full, true,
and complete evidence, data, and information when requested by the Committee,
provided the Committee shall advise each Participant of the effect of his
failure to comply with its request.

         14.4 Address for Notification. Each Participant and each Beneficiary of
              ------------------------
a deceased Participant shall file with the Committee, in writing, his post
office address, and each subsequent change of such post office address. Any
payment or distribution hereunder, and any communication addressed to a
Participant or his Beneficiary, at the last address filed with the Committee, or
if no address has been filed, then the last address indicated on the records of
the Employer shall be deemed to have been delivered to the Participant or his
Beneficiary on the date that such distribution or communication is deposited in
the United States Mail, postage prepaid.

         14.5 Place of Payment and Proof of Continued Eligibility. Any check
              ---------------------------------------------------
representing payment hereunder and any communication addressed to an Employee, a
former Employee, a retired Employee, or Beneficiary at his last address filed
with the Committee, or if no such address has been filed, then at his last
address as indicated on the records of the Employer, shall be deemed to have
been delivered to such person on the date on which such check or communication
is deposited in the United States mail. If the Committee, for any reason, is in
doubt as to whether benefit payments are being received by the person entitled
thereto, it shall, by registered mail addressed to the person concerned, at his
address last known to the Committee, notify such person that all unmailed and
future retirement income payments shall be

                                       73

<PAGE>

henceforth withheld until he provides the Committee with evidence of his
continued life and his proper mailing address.

         14.6 Alienation. Except as specifically provided in Article XI for Plan
              ----------
loans or under a Qualified Domestic Relations Order, no benefit payable under
the Plan shall be subject in any manner to alienation, sale, transfer,
assignment, pledge, encumbrance, charge, garnishment, execution, or levy of any
kind, either voluntary or involuntary, prior to actually being received by the
person entitled to the benefit under the terms of the Plan. The Trust Fund shall
not in any manner be liable for, or subject to, the debts, contracts,
liabilities, engagements, or torts of any person entitled to benefits hereunder,
except to the extent that under a Qualified Domestic Relations Order the Trustee
is required to pay a portion of a Participant's Accrued Benefit to an Alternate
Payee. In the event an Employer or the Trustee receives written notice of an
adverse claim to a benefit distributable to a Participant, Former Participant or
Beneficiary, the Trustee may suspend payment(s) of such benefit until such
matter is resolved to the satisfaction of the Trustee.

         14.7 Litigation Against the Trust. If any legal action filed against
              ----------------------------
the Trustee, an Employer, or the Committee, or against any member or members of
the Committee or the Employer, by or on behalf of any Participant or
Beneficiary, results adversely to the Participant or to the Beneficiary, the
Trustee shall reimburse itself, the Employer, Committee, and any member or
members of the Committee or the Employer, all costs and fees expended by it or
them by surcharging all costs and fees against the sums payable under the Plan
to the Participant or to the Beneficiary, but only to the extent a court of
competent jurisdiction specifically authorizes and directs any such surcharges
and only to the extent permitted under section 401(a)(13) of the Code.

         14.8 Information Available. Any Participant in the Plan or any
              ---------------------
Beneficiary may examine copies of the Plan description, latest annual report,
any bargaining agreement, this Plan and Trust, contract, or any other instrument
under which the Plan was established or is operated. The Committee will maintain
all of the items listed in this Section in its office, or in such other place or
places as it may designate from time to time in order to comply with the
regulations issued thereunder, for examination during reasonable business hours.
Upon the written request of a Participant or Beneficiary the Committee shall
furnish him with a copy of any item listed in this Section. The Committee may
make a reasonable charge to the requesting person for the copy so furnished.

         14.9 Beneficiary's Right to Information. A beneficiary's right to (and
              ----------------------------------
the Committees', or a Trustee's duty to provide to the Beneficiary) information
or data concerning the Plan shall not arise until he first becomes entitled to
receive a benefit under the Plan.

         14.10 Claims Procedure. Prior to or upon becoming entitled to receive a
               ----------------
benefit hereunder, a Participant or Beneficiary shall file a claim for such
benefit with the Committee at the time and in the manner prescribed thereby.
However, subject to the restrictions of Section 8.7, the Committee may direct
the Trustee to commence payment of a Participant's or Beneficiary's benefits
hereunder without requiring the filing of a claim therefor, if the Committee has
knowledge of such Participant's or Beneficiary's whereabouts.

                                       74

<PAGE>

         14.11 Appeal Procedure for Denial of Benefits. The committee shall
               ---------------------------------------
provide adequate notice in writing to any Participant or to any Beneficiary
("Claimant") whose claim for benefits under the Plan the Committee has denied.
Such notice must be sent within 30 days of the date the claim is received by the
Committee unless special circumstances require an extension of time for
processing the claim. Such extension shall not exceed 90 days and no extension
shall be allowed unless, within the initial 30 day period, the claimant is sent
an extension notice indicating the special circumstances requiring the extension
and specifying a date by which the Committee expects to render its decision. The
Committee's notice of denial to the Claimant shall set forth:

                  (a) The specific reason or reasons for the denial;

                  (b) Specific references to pertinent Plan provisions on which
the Committee based its denial;

                  (c) A description of any additional material and information
needed for the Claimant to perfect his claim and an explanation of why the
material or information is needed;

                  (d) A statement that the Claimant may:

                           (i) Request a review upon written application to the
         Committee;

                           (ii) Review pertinent Plan documents;

                           (iii) Submit issues and comments in writing; and

                           (iv) That any appeal the Claimant wishes to make of
         the adverse determination must be in writing to the Committee within 75
         days after receipt of the Committee's notice of denial of benefits. If
         such notice is not furnished and the claim has not been allowed within
         such 30 day period, such claim shall be deemed to have been denied.

                  (e) The Committee's notice must further advise the Claimant
that his failure to appeal the action to the Committee in writing within the 75
day period (or, if no such denial was furnished, within 120 days after the
filing of the claim) will render the Committee's determination final, binding,
and conclusive.

         If the Claimant should appeal to the Committee, he, or his duly
authorized representative, may submit, in writing, whatever issues and comments
he, or his duly authorized representative, feels are pertinent. The Committee
shall re-examine all facts related to the appeal and make a final determination
as to whether the denial of benefits is justified under the circumstances. The
Committee shall advise the Claimant in writing of its decision on his appeal,
the specific reasons for the decision, and the specific Plan provisions on which
the decision is based. The notice of the decision shall be given within 60 days
of the Claimant's written request for review, unless special circumstances (such
as a hearing) would make the rendering of a decision within the 60-

                                       75

<PAGE>

day period infeasible, but in no event shall the Committee render a decision
regarding the denial of a claim for benefits later than 120 days after its
receipt of a request for review. No hearing shall be scheduled earlier than 10
days after the mailing of notice to the Claimant that sets forth the date, time
and place of the hearing. If an extension of time for review is required because
of special circumstances, written notice of the extension shall be furnished to
the claimant prior to the date the extension period commences.

         The Committee's notice of denial of benefits shall identify the name of
each member of the Committee and the name and address of the Committee member to
whom the Claimant may forward his appeal.

         14.12 No Rights Implied. Nothing contained in this Plan, or with
               -----------------
respect to the establishment of the Trust, or any modification or amendment to
the Plan or Trust, or in the creation of any Account, or the payment of any
benefit, shall give any Employee, Participant, or any Beneficiary any right to
continue employment, any legal or equitable right against an Employer, or
Employee of the Employer, or against the Trustee, or its agents or employees,
except as expressly provided by the Plan, the Trust or ERISA.

--------------------------
End of Article XIV

                                       76

<PAGE>

                                   ARTICLE XV

                                FIDUCIARY DUTIES
                                ----------------

         15.1 Fiduciaries. The "Fiduciaries" of the Plan shall consist of
              -----------
the following:

                  (a) The Company;

                  (b) The Committee;

                  (c) The Trustee; and

                  (d) Such other person or persons that are designated to carry
out fiduciary responsibilities under the Plan in accordance with Section 15.3(c)
hereof.

         Any person or group of persons may serve in more than one fiduciary
capacity with respect to the Plan. A Fiduciary may employ one or more persons to
render advice with regard to any responsibility such Fiduciary has under the
Plan.

         15.2 Allocation of Responsibilities. The powers and
              ------------------------------
responsibilities of the Fiduciaries are hereby allocated as indicated below:

                  (a) Company. The Company shall be responsible for all
                      -------
functions assigned or reserved to it under the Plan and Trust Agreement. Any
authority assigned or reserved to the Company under the Plan and Trust Agreement
shall be exercised by resolution of the appropriate representatives of the
Company, or action by a delegate thereof.

                  (b) Committee. The Committee shall have the responsibility and
                      ---------
authority to control the operation and administration of the Plan in accordance
with the terms of the Plan and Trust Agreement, except with respect to duties
and responsibilities specifically allocated to other fiduciaries. The Committee
shall have the authority to issue written directions to the Trustee to the
extent provided in the Trust Agreement. The Committee shall have the
responsibility and authority to control the investment of the Trust Fund in
accordance with the terms of the Plan and Trust Agreement, except with respect
to duties and responsibilities specifically allocated to other fiduciaries. The
Committee shall have the authority to issue written directions to the Trustee to
the extent provided in the Trust Agreement. The Trustee shall follow the
Committee's directions, unless it is clear that the actions to be taken under
those directions would be violations of applicable fiduciary standards or would
be contrary to the terms of the Plan or Trust Agreement.

                  (c) Trustee. The Trustee shall have the duties and
                      -------
responsibilities set out in the Trust Agreement, subject, however, to direction
by the Committee as set out in the Trust Agreement.

                                       77

<PAGE>

                  (d) Allocations. Powers and responsibilities may be
                      -----------
allocated to other Fiduciaries in accordance with Section 15.3 hereof, or as
otherwise provided herein or in the Trust Agreement.

         This Article is intended to allocate to each Fiduciary the individual
responsibility for the prudent execution of the functions assigned to it, and
none of such responsibilities or any other responsibility shall be shared by two
or more of such Fiduciaries unless such sharing shall be provided by a specified
provision of the Plan or Trust Agreement.

         15.3 Procedures for Delegation and Allocation of Responsibilities.
              ------------------------------------------------------------
Fiduciary responsibilities may be allocated as follows:

                  (a) The Committee may specifically allocate responsibilities
to a specified member or members of the Committee.

                  (b) The Committee may designate a person or persons other than
a Fiduciary to carry out fiduciary responsibilities under the Plan (this
authority shall not cause any person or persons employed to perform ministerial
acts and services for the Plan to be deemed fiduciaries of the Plan).

                  (c) The Committee may appoint an Investment Manager or
managers to manage (including the power to acquire and dispose of) the assets of
the Plan (or a portion thereof).

                  (d) If at any time there be more than one Trustee serving
under the Trust Agreement, such Trustees may allocate specific responsibilities,
obligations, or duties among themselves in such manner as they shall agree.

         Any allocation of responsibilities pursuant to this Section shall be
made by filing a written notice thereof with the Committee specifically
designating the person or persons to whom such responsibilities or duties are
allocated and specifically setting out the particular duties and
responsibilities with respect to which the allocation or designation is made.

         15.4 Allocation of Fiduciary Liability.
              ---------------------------------

                  (a) Co-Trustees. In the event that there are two or more
                      -----------
Trustees serving under the Trust Agreement, each should use reasonable care to
prevent a Co-Trustee from committing a breach of fiduciary responsibility and
they shall jointly manage and control assets of the Plan, except that in the
event of an allocation of responsibilities, obligations, or duties, a Trustee to
whom such responsibilities, obligations, or duties have not been allocated shall
not be liable to any person by reason of this Section, either individually or as
a Trustee, for any loss resulting to the Plan arising from the acts or omissions
on the part of the Trustee to whom such responsibilities, obligations, or duties
have been allocated.

                  (b) Liability Where Allocation is in Effect. To the extent
                      ---------------------------------------
that fiduciary  responsibilities  are  specifically allocated by a Fiduciary, or
pursuant to the express terms hereof,

                                       78

<PAGE>

to any person or persons, then such Fiduciary shall not be liable for any act or
omission of such person in carrying out such responsibility except to the extent
that the Fiduciary violated Section 15.4 hereof (i) with respect to such
allocation or designation, (ii) with respect to the establishment or
implementation of the procedure for making such an allocation or designation,
(iii) in continuing the allocation or designation, or (iv) the Fiduciary would
otherwise be liable in accordance with this Section 15.4.

                  (c) No Responsibility for Employer Action. Neither the Trustee
                      -------------------------------------
nor the Committees shall have any obligation nor responsibility with respect to
any action required by the Plan to be taken by the Employer, any Participant or
Eligible Employee, nor for the failure of any of the above persons to act or
make any payment or contribution, or to otherwise provide any benefit
contemplated under this Plan.

                  (d) No Duty to Inquire. Neither the Trustee nor the Committee
                      ------------------
shall have any obligation to inquire into or be responsible for any action or
failure to act on the part of the others.

                  (e) Liability of Trustee Where Investment Manager Appointed.
                      -------------------------------------------------------
If an Investment Manager has been appointed pursuant to Section 15.3 hereof,
neither the Trustee nor the Committee shall be liable for the acts or omissions
of such Investment Manager, or be under any obligation to invest or otherwise
manage any assets of the Plan which are subject to the management of such
Investment Manager.

                  (f) Successor Fiduciary. No Fiduciary shall be liable with
                      -------------------
respect to any breach of fiduciary duty if such breach was committed before he
became a Fiduciary or after he ceased to be a Fiduciary.

--------------------------
End of Article XV

                                       79

<PAGE>

                                   ARTICLE XVI

                    DISCONTINUANCE AMENDMENT AND TERMINATION
                    ----------------------------------------

         16.1 Discontinuance. The Company shall have the right, at any time,
              --------------
without prior notice and without cause, to suspend or discontinue its
contributions under the Plan.

         16.2 Amendment. The Company and the Committee shall both, have the
              ---------
right at any time and from time to time, independently of one another, and
without prior notice and without cause, to amend the Plan in any manner deemed
necessary or advisable in order to qualify (or maintain qualification of) the
Plan and Trust under the provisions of section 401(a) of the Code. Moreover, the
Company shall have the right at any time and from time to time, without prior
notice and without cause, to amend the Plan in any other manner provided no
amendment shall:

                  (a) Except as provided for in Section 4.6, authorize or permit
any of the Trust Fund (other than the part which is required to pay taxes and
administration expenses) to be used for or diverted to purposes other than for
the exclusive benefit of the Participants or their Beneficiaries;

                  (b) Cause or permit any portion of the Trust Fund to revert to
or become the property of the Employer;

                  (c) Increase duties or responsibilities of the Trustee or the
Committee without the written consent of the affected Trustee or the affected
member or members of the Committee.

         The Company shall make all amendments in writing. Each amendment shall
state the date to which it is either retroactively or prospectively effective.

         16.3 Termination. The Company shall have the right, without prior
              -----------
notice and without cause, to terminate the Plan at any time. The Plan shall
terminate upon the first to occur of the following:

                  (a) The date terminated by action of the Company; or

                  (b) The dissolution, merger, consolidation, or reorganization
of the Company or the sale by the Company of all or substantially all of its
assets, unless the successor or purchaser makes provision to continue the Plan,
in which event the successor or purchaser shall be substituted as the Company
under this Plan.

         16.4 Termination, Partial Termination, or Complete Discontinuance of
              ---------------------------------------------------------------
Employer Contributions. Notwithstanding any other provision in this Plan, in the
----------------------
event of a termination or partial termination of the Plan, or a complete
discontinuance of Employer contributions under the Plan, all affected
Participants shall have a fully vested interest in their Accrued Benefit
determined as of the date of such event. The value of the Accrued Benefit shall
be determined on the date the Accrued Benefit becomes fully vested, as if such
date was the Valuation Date for

                                       80

<PAGE>

the Limitation Year in which the termination, partial termination, or complete
discontinuance of Employer contributions occurs. The Committee shall interpret
and administer this Section 16.4 consistently with Section 7.8 and in accord
with the intent and scope of the Treasury regulations issued under section
411(d)(3) of the Code.

         16.5 Procedure on Termination. In the event of termination of the Plan
              ------------------------
or permanent discontinuance of Employer contributions, the Employer shall cause
any unallocated assets to be allocated to Participant Accounts in the manner
specified in the Treasury regulations promulgated under section 411 of the Code.
Moreover, the Company shall, in its sole discretion, authorize any one of the
following procedures:

                  (a) Continue Plan. To continue the Plan in operation in all
                      -------------
respects until the Trustee has distributed all benefits under the Plan, except
that no further persons shall become Participants, no further Employer
contributions shall be made, all Accounts shall be fully vested, and no further
payments shall be made except in distribution of the Trust Fund and payment of
administration expenses; or

                  (b) Liquidate Plan. Subject to the limitations contained
                      --------------
herein, to wind up and liquidate the Plan and Trust and distribute the assets
thereof, after deduction of all expenses, to the Participants, Former
Participants, and Beneficiaries in accordance with their respective Accounts as
then constituted. If the Employer makes no election before termination, then
this subsection (b) will govern distribution of the Trust Fund.

         16.6 Merger or Spinoff. The Trustee shall not consent to, or be a party
              -----------------
to, any merger or consolidation with another plan, or to a transfer of assets or
liabilities to another plan, unless immediately after the merger, consolidation,
or transfer, the surviving Plan, if it then terminated, would provide to each
Participant a benefit equal to or greater than the benefit each Participant
would have received had the Plan terminated immediately before the merger,
consolidation, or transfer. The Company may direct that the Plan be merged with
another Plan in the event of a corporate acquisition or sale of stock or assets
that involves the Company, and the Company shall direct in such case which plan
is the surviving plan. In addition, in the event of such a corporate
transaction, the Company may direct that the Accounts of affected employees be
transferred directly to another tax-qualified plan and may also direct that such
transferred accounts be fully vested prior to any such transfer.

         16.7 Notice of Change in Terms. The Committee, within the time
              -------------------------
prescribed by ERISA and applicable regulations, shall furnish all Participants
and Beneficiaries a summary descriptive of any material amendment to the Plan or
notice of discontinuance of contributions or termination of the Plan and all
other information required by ERISA to be furnished without charge.

-------------------------
End of Article XVI

                                       81

<PAGE>

                                  ARTICLE XVII

                                    THE TRUST
                                    ---------

         17.1 Purpose of the Trust Fund. A Trust Fund has been created and will
              -------------------------
be maintained for the purposes of the Plan, and the assets thereof shall be
invested in accordance with the terms of the Trust Agreement. All contributions
will be paid into the Trust Fund, and all benefits under the Plan will be paid
from the Trust Fund.

         17.2 Appointment of Trustee. Trustee(s) shall be appointed by the
              ----------------------
Company to administer the Trust Fund. The Trustee's obligations, duties, and
responsibilities shall be governed solely by the terms of the Trust Agreement.

         17.3 Exclusive Benefit of Participants. Subject to Section 4.6, the
              ---------------------------------
Trust Fund will be used and applied only in accordance with the provisions of
the Plan to provide the benefits thereof, and no part of the corpus or income of
the Trust Fund shall be used for or diverted to purposes other than for the
exclusive benefit of the Participants and their Beneficiaries and with respect
to expenses of administration. The Company reserves the right to recover any
amounts held in a suspense account at the termination of the Trust Fund that
cannot be used to reduce Employer contributions in the year of termination
because of the limitations contained in Section 6.9 of the Plan and section 415
of the Code.

         17.4  Benefits Supported Only By the Trust Fund. Any person having any
               -----------------------------------------
claim  under the Plan will look  solely to the assets of the Trust Fund for
satisfaction.

         17.5 Rights to Trust Assets. No Employee shall have any right to, or
              ----------------------
interest in, any assets of the Trust Fund upon termination of his employment or
otherwise, except as provided from time to time under this Plan, and then only
to the extent of the benefits payable under the Plan to such Employee out of the
assets of the Trust Fund. Except as otherwise may be provided under Title IV of
ERISA, all payments of benefits as provided for in this Plan shall be made
solely out of the assets of the Trust Fund and none of the Fiduciaries shall be
liable therefor in any manner.

--------------------------
End of Article XVII

                                       82

<PAGE>

                                  ARTICLE XVIII

                                  MISCELLANEOUS

         18.1 Execution of Receipts and Releases. Any payment to any
              ----------------------------------
Participant, or to his legal representative or Beneficiary, in accordance with
the provisions of the Plan, shall to the extent thereof be in full satisfaction
of all claims hereunder against the Plan and Trust. The Committee may require
such Participant, legal representative, or Beneficiary, as a condition precedent
to such payment, to execute a receipt and release therefor in such form as it
shall determine.

         18.2 No Guarantee of Interests. Neither the Trustee, the Committee, nor
              -------------------------
the Company guarantee the Trust Fund from loss or depreciation. The Company does
not guarantee the payment of any money which may be or becomes due to any person
from the Trust Fund. The liability of the Committee and the Trustee to make any
payment from the Trust Fund is limited to the then available assets of the
Trust.

         18.3 Payment of Expenses. Except as provided below, all expenses
              -------------------
incident to the administration and protection of the Plan and Trust, including
but not limited to legal, accounting, and Trustee fees, may be paid by the
Employer, or, in the absence of such payments (which are not obligatory), shall
be paid from the Trust Fund, and until paid, shall constitute a first and prior
claim and lien against the Trust Fund. However, any and all expenses relating to
settlor functions that arise from the creation, design or termination of the
Plan must be paid by the Employer and may not be paid from the Trust Fund.

         18.4 Employer Records. Records of an Employer as to an Employee's or
              ----------------
Participant's period of employment, termination of employment and the reason
therefor, leaves of absence, reemployment, and Compensation will be conclusive
on all persons, unless determined to be incorrect.

         18.5 Interpretations and Adjustments. To the extent permitted by law,
              -------------------------------
an interpretation of the Plan and a decision on any matter within a Fiduciary's
discretion made in good faith is binding on all persons. A misstatement or other
mistake of fact shall be corrected when it becomes known and the person
responsible shall make such adjustment on account thereof as he considers
equitable and practicable.

         18.6 Uniform Rules. In the administration of the Plan, uniform rules
              -------------
will be applied to all Participants similarly situated.

         18.7 Evidence. Evidence required of anyone under the Plan may be by
              --------
certificate, affidavit, document, or other information which the person acting
on it considers pertinent and reliable, and signed, made or presented by the
proper party or parties.

         18.8 Severability. In the event any provision of the Plan shall be held
              ------------
to be illegal or invalid for any reason, the illegality or invalidity shall not
affect the remaining provisions of the

                                       83

<PAGE>

Plan, but shall be fully severable and the Plan shall be construed and enforced
as if the illegal or invalid provision had never been included herein.

         18.9 Notice. Any notice required to be given herein by the Trustee, an
              ------
Employer, or the Committee, shall be deemed delivered, when (a) personally
delivered, or (b) placed in the United States mails, in an envelope addressed to
the last known address of the person to whom the notice is given.

         18.10 Waiver of Notice. Any person entitled to notice under the Plan
               ----------------
may waive the notice.

         18.11 Successors. The Plan shall be binding upon all persons entitled
               ----------
to benefits under the Plan, their respective heirs and legal representatives,
upon each Employer, its successors and assigns, and upon the Trustee, the
Committee, and their successors.

         18.12 Headings. The titles and headings of Articles and Sections are
               --------
included for convenience of reference only and are not to be considered in
construction of the provisions hereof.

         18.13 Governing Law. All questions arising with respect to the
               -------------
provisions of this Agreement shall be determined by application of the laws of
the State of Virginia except to the extent Virginia law is preempted by Federal
statute.

         18.14 Qualified Military Service. Notwithstanding any other provision
               --------------------------
of this Plan to the contrary, contributions, benefits and service credit with
respect to qualified military service will be provided in accordance with
Section 414(u) of the Code.

         18.15 Certain Judgments and Settlements. Effective on and after August
               ---------------------------------
5, 1997, a Participant's benefit under the Plan may be assigned or alienated in
the case of certain settlements and judgments in accordance with Code (ss)
401(a)(13)(C).

--------------------------
End of Article XVIII

                                       84

<PAGE>

                                   ARTICLE XIX

                             EMPLOYER PARTICIPATION
                             ----------------------

         19.1 Adoption by Employer. Subject to the further provisions of this
              --------------------
Article, any entity which is a member of the same controlled group of
corporations or trades or businesses under common control (as defined in
sections 414(b) or 414(c) of the Code) as the Company, now in existence or
hereafter formed or acquired, or is approved by the Company, and which is
otherwise legally eligible, may, with the consent and approval of the board of
directors of the Company, by formal resolution or decision of its own board of
directors, adopt the Plan and the Trust and, if deemed necessary by the Company,
execute an Adoption Agreement, for all or any classification of its employees.
Such adoption shall be effectuated and evidenced by a formal resolution of the
board of directors of the Company consenting to and containing or incorporating
by reference such formal resolution or decision of the adopting corporation. The
adoption resolution or decision shall become, as to such adopting corporation
and its employees, a part of the Plan as then or subsequently amended. It shall
not be necessary for the adopting corporation to sign or execute the Plan
document, but, if deemed necessary by the Company, such corporation must
complete and execute an Adoption Agreement. The effective date of the Plan for
any such adopting corporation shall be that stated in the resolution or decision
of adoption of the adopting corporation, and from and after such effective date,
the adopting corporation shall assume all the rights, obligations and
liabilities of an Employer hereunder. The administrative powers and control of
the Company, as now or hereafter provided in the Plan, including the Company's
sole right of amendment of the Plan and Trust and of appointment and removal of
the Committee, and Trustee, together with their successors, shall not be
diminished by reason of the participation of any such adopting corporation in
the Plan and Trust.

         19.2 Withdrawal by Employer. Any Employer by action of its board of
              ----------------------
directors and notice to the Company and the Trustee, may withdraw from the Plan
and Trust at any time without affecting other Employers not withdrawing, by
complying with the provisions of the Plan. Termination of the Plan as it relates
to an Employer upon its withdrawal shall be governed by the provisions of
Article XV. A withdrawing Employer may arrange for the continuation by itself or
its successor of this Plan and Trust in separate form for its own Employees with
such amendments, if any, as it may deem proper, or it may arrange for
continuation of the Plan and Trust by merger with an existing plan and trust
qualified under sections 401(a) and 501(a) of the Code and transfer of such
portion of the Trust assets as the Committee determines are allocable to the
Employer and its employees who are Participants. The Company may in its absolute
discretion, by resolution of its board of directors, terminate an Employer's
participation at any time when (1) the Employer ceases to be a member of the
Company's controlled group of corporations, (2) in the Company's judgment such
Employer fails or refuses to discharge its obligations under the Plan following
such prior notice and opportunity to cure as may be appropriate under the
circumstances, or (3) in the Company's judgment, such Employer should not be
allowed to continue to participate.

         19.3 Adoption Contingent Upon Initial and Continued Qualification. The
              -------------------------------------------------------------
adoption of the Plan and Trust by a corporation as provided in Section 19.1 is
made contingent and subject to

                                       85

<PAGE>

the condition precedent that the adopting corporation meets all the statutory
requirements for qualified plans under the Code for its Employees. The adopting
corporation may, or at the request of the Company shall, request an initial
letter of determination from the appropriate District Director of Internal
Revenue to the effect that the Plan and Trust, as herein set forth or as amended
with respect to the adopting corporation, satisfy the requirements of the
applicable federal statutes for tax qualification purposes for such adopting
corporation and its employees. In the event the Plan or the Trust in its
operation becomes disqualified for any reason as to such adopting corporation
and its employees, the portion of the Trust Fund allocable to them shall be
segregated as soon as is administratively feasible, pending either (1) the
prompt requalification of the Plan and Trust as to such corporation and its
employees to the satisfaction of the Internal Revenue Service, so as not to
affect the continued qualified status of the Plan and Trust as to all other
Employees, or (2) as provided in Section 19.2 above, the prompt withdrawal of
such corporation from this Plan and Trust and a continuation by itself or its
successor of a plan and a trust separately from this Plan and Trust, or by
merger with another existing qualified plan and trust with a transfer of its
said segregated portion of Trust assets, or (3) the prompt termination of the
Plan and Trust as to itself and its employees.

         19.4 No Joint Venture Implied. The adoption of the Plan by any Employer
              ------------------------
shall not create a joint venture or partnership relation between it and any
other Employer. Any rights, duties, liabilities and obligations assumed or
incurred hereunder by any Employer, or imposed upon any Employer by the
provisions of the Plan, shall relate to and affect such Employer alone.

--------------------------
End of Article XIX

                                       86

<PAGE>

         IN WITNESS WHEREOF, SRA International, Inc. has caused this instrument
to be executed on this 27th day of December, 2001, but to be effective as of
January 1, 2001.

                                SRA INTERNATIONAL, INC.

                                By:    /s/ C. Wayne Grubbs
                                       -----------------------------------------
                                       C. Wayne Grubbs

                                Title: VP, Corporate Controller & Treasurer
                                       -----------------------------------------

ATTEST:

/s/ Deborah Cioletti
--------------------------------

Title: Executive Assistant
       -------------------------

                                       87<PAGE>

                                                                 EXHIBIT 4(a)(i)

                             CROSS-REFERENCE TABLE*

<TABLE>
<CAPTION>
                        TIA Section                     Indenture Section
<S>                     <C>                             <C>
             Section  310(a)(1)....................  9.09
                         (a)(2)....................  9.09
                         (a)(3)....................  N.A.**
                         (a)(4)....................  N.A.
                         (a)(5)....................  N.A.
                         (b)   ....................  9.08; 9.10
                         (c)   ....................  N.A.
             Section  311(a)   ....................  9.13
                         (b)   ....................  9.13
                         (c)   ....................  N.A.
             Section  312(a)   ....................  7.01
                         (b)   ....................  7.02
                         (c)   ....................  7.02
             Section  313(a)   ....................  7.03
                         (b)(1)....................  N.A.
                         (b)(2)....................  7.03
                         (c)   ....................  1.05; 7.03
                         (d)   ....................  7.03
             Section  314(a)   ....................  1.05; 6.06; 6.08
                         (b)   ....................  N.A.
                         (c)(1)....................  1.02
                         (c)(2)....................  1.02
                         (c)(3)....................  N.A.
                         (d)   ....................  N.A.
                         (e)   ....................  1.02
                         (f)   ....................  N.A.
             Section  315(a)   ....................  9.01; 9.03
                         (b)   ....................  1.02; 9.02
                         (c)   ....................  9.03
                         (d)   ....................  9.03
                         (e)   ....................  8.14
             Section  316(a)(last sentence)........  1.01; 8.12
                         (a)(1)(A).................  8.12
                         (a)(1)(B).................  8.13
                         (a)(2)....................  N.A.
                         (b)   ....................  8.08
                         (c)   ....................  1.04(c)
             Section  317(a)(1)....................  8.03
                         (a)(2)....................  8.04
                         (b)   ....................  6.03
             Section  318(a)   ....................  1.07
</TABLE>

*  This Cross-Reference Table shall not, for any purpose, be deemed a part of
   this Indenture.
** N.A. means Not Applicable.

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00034-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00034-of-00352.parquet"}]]