Document:

<PAGE>

                                                                 Exhibit 10.4(A)

                  Moore Medical Corp. Capital Accumulation Plan

                      The CORPORATEplan for Retirement/SM/
                                Service Agreement

                                                           CPR Service Agreement
                                                                        03/07/02
                 (C)1999 Fidelity Management & Research Company

<PAGE>

                      The CORPORATEplan for Retirement/SM/
                                SERVICE AGREEMENT

This Agreement is between Fidelity Management Trust Company ("Fidelity") and
Moore Medical Corp. (the "Employer"), who maintains the Plan designated below.
-------------------

Plan Name:                         Moore Medical Corp. Capital Accumulation Plan
                                   ---------------------------------------------
Implementation Type:               Conversion Plan or Start Up Plan with assets
                                   transferred from another plan
                                   ---------------------------------------------
Plan Type:                         401(k) and Profit Sharing Plan
                                   ---------------------------------------------
Plan Document:                     Prototype
                                   ---------------------------------------------
Effective Date (of CORPORATEplan
for Retirement/SM/):               11/01/2001
                                   ---------------------------------------------
Implementation Date:               11/01/2001
                                   ---------------------------------------------
Number of Eligible Employees
(as of Effective Date):            290
                                   ---------------------------------------------
Number of Participants
(as of Effective Date):            409
                                   ---------------------------------------------

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                        2
                 (C)1999 Fidelity Management & Research Company

<PAGE>

--------------------------------------------------------------------------------
ARTICLE I. BASIC SERVICES AND FEES
--------------------------------------------------------------------------------

A. Implementation Services

      Set Up Fee                                                     Fee Waived
                                                                     ----------
                                                       Fee Paid By:

      Includes:
      --------

      .     Original copy of all relevant administrative forms

      .     Employee communication materials

      .     Fidelity Retirement Services Workbench Software and reference
            manuals

      .     Establishment of Plan Sponsor Webstation (PSW)

      .     Dedicated project manager

      .     Implementation conference call with consultation provided on the
            following:

            .     Data transmission methods

            .     Contribution process

            .     Employee education process

            .     Plan document provisions

      .     Verification report for participant data received by Fidelity via
            electronic file

      .     One Implementation Manual

      .     One original Summary Plan Description

      .     CORPORATEplan for Retirement/SM/ ('CPR') plan and trust documents
            (required)

      Conversion Fee                                                 Fee Waived
                                                                     ----------
                                                       Fee Paid By:

      Includes:
      --------

      .     Review of prior plan document and comparison to CPR document

      .     Reconciliation of Participant records and Plan assets

      .     Verification report for all records received by Fidelity via
            electronic file (e.g., Participant indicative, balances, hardship
            amounts, tax cost, loans)

      .     implementation conference call or meeting with consultation provided
            on the following:

            .     Conversion method

            .     Data transmission methods

            .     Asset transfer process

            .     Coordination with prior trustee or custodian for transfer of
                  assets

B. Administrative Services

      Annual Administrative Services Fees
      Base fee per Plan                                              Fee Waived
                                                                     ----------
                                                       Fee Paid By:

      Per Participant fee                                                   $25
                                                                            ---
      (Contributions remitted 12 times annually
      or less)                                         Fee Paid By:    Employer

      The minimum annual Administrative Services fee                     $4,500
                                                                         ------
                                                       Fee Paid By:    Employer

      Includes:
      --------

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                        3
                 (C)1999 Fidelity Management & Research Company

<PAGE>

      Participant Services:
      --------------------

      .     Maintenance of individual account records for each Participant

      .     Telephone access to account balance and fund price information

      .     Quarterly (non-calendar quarters) Statements

      .     Internet access (via NetBenefits) to account balance and fund price
            information

      .     Investment exchanges of existing Participant account balances

      .     Investment direction of future contributions

      Plan Administrator Services:
      ---------------------------

      .     Employer access to Plan Sponsor Webstation (PSW), includes up to 2
            User Identification Numbers

      .     Annual review of plan performance via Annual Service Review report

      .     Annual review of compliance items affecting the Plan

      .     Monthly Trial Balance Report

      .     Contribution processing

      .     Withdrawal and loan processing

      .     Automated Periodic and Ad-Hoc Reporting

      Miscellaneous Administrative Services Fees
      ------------------------------------------

      Additional annual fee per participant with an after-tax contribution
      account.                                                               $10
                                                                             ---
                                                           Fee Paid By: Employer

      Additional fee for up to 14 incremental contribution remittances annually.

                                                           Per Plan         $350
                                                                            ----
                                                           Fee Paid By: Employer

      Refund of Participant 401(k) excess deferrals (if applicable),
      contributions, or annual additions (per Participant per distribution)  $25
                                                                             ---
                                                           Fee Paid By: Employer

C. Trustee Services

      Annual Fee                                                          $1,500
                                                                          ------
                                                           Fee Paid By: Employer
      Includes:
      --------

      .     Annual plan year-end summary reporting package on a cash basis

      .     Custody of plan assets held in trust at Fidelity

      .     Distribution checks and annual IRS Form 1099-R tax reporting

      .     Plan assets invested at the direction of Participants, or the
            Employer if Employer direction is elected

      .     Annual Auditor's Package (for a Plan with more than 100
            participants)

      .     Annual SAS 70 Report

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                        4
                 (C)1999 Fidelity Management & Research Company

<PAGE>

--------------------------------------------------------------------------------
ARTICLE II. TERMS AND CONDITIONS
--------------------------------------------------------------------------------

This Agreement is subject to the following terms and conditions:

1.    Services: Fidelity shall have the responsibility to perform only those
      --------
      services set forth in this Agreement, including any Appendices to this
      Agreement. All other regulatory and administrative matters relating to the
      Plan shall be the responsibility of the Employer and the Plan
      Administrator. The Employer acknowledges that Fidelity does not provide
      legal or tax advice, and that the Employer must obtain its own legal and
      tax counsel for advice on the plan design appropriate for its specific
      situation and on legal and tax issues pertaining to the administration of
      the Plan.

2.    Documents: The Employer must use the Fidelity CORPORATEplan for
      ---------
      Retirement/SM/ ('CPR') Prototype Basic Plan Document, corresponding
      Adoption Agreement, and Service Agreement. The Service Agreement includes
      any Appendices or Amendments. which are expressly made part of the Service
      Agreement. The Employer may not add, delete, or modify the documents in
      any way without the written consent of Fidelity. The Employer shall be
      responsible for completing and executing the Adoption Agreement,
      Standardized or Non-Standardized. Fidelity as the Prototype Plan Sponsor
      is responsible for updating and amending the Prototype plan document and
      may not provide legal advice to the Employer on the completion and
      execution of the documents. If the Non-Standardized Adoption Agreement is
      used. or if the Standardized Adoption Agreement is used and the Employer
      maintains, or has ever maintained, another plan, the Employer may not rely
      on the opinion letter issued by the National Office of the Internal
      Revenue Service as evidence that this Plan is qualified under section 401
      of the Internal Revenue Code. In such case. the Employer is responsible
      for filing a request with the appropriate internal Revenue Service (IRS)
      office to obtain an individual determination letter for the Plan and for
      paying associated IRS user fees.

3.    Related Employers: The Employer is responsible for determining if the
      -----------------
      Employer is a member of a controlled group of businesses or an affiliated
      service group, as those terms are defined by the Internal Revenue Code,
      and for notifying Fidelity in writing of its determination. Fidelity is
      under no obligation to verify the Employer's determination. Only members
      of the Employer's controlled group or affiliated service group may
      participate in the Plan. if the Standardized Adoption Agreement is adopted
      by the Employer, all members of its controlled group or affiliated service
      group must be included in the plan. Failure to do so may result in
      disqualification of the Plan by the Internal Revenue Service. If the
      Non-standardized Adoption Agreement is adopted by the Employer, group
      members that participate in the Plan must be listed as Related Employers
      in the Adoption Agreement. All employees of group members must be
      considered for the coverage and contribution requirements of the Plan and
      of any plan. of a group member, If the Employer's controlled group or
      affiliated service group status changes after initial retention of
      Fidelity, the Employer must provide timely written notification to
      Fidelity and take other appropriate action to include, exclude, or remove
      group members or former group members from the Plan.

4.    Conversion Method/Transition Period: An existing Employer plan converting
      -----------------------------------
      to Fidelity shall be subject to a transition period to facilitate the
      movement of Participant records and Plan assets from the prior
      recordkeeper and/or trustee to Fidelity. The responsibilities of the
      parties, the procedures for the conversion, and the duration of the
      transition period are dependent upon the conversion method(s) selected by
      the Employer in the separate Conversion Strategy Agreement and are subject
      to the conditions and limitations contained therein.

5.    Investments: Fidelity shall have no discretion or authority with respect
      -----------
      to the investment of the Plan assets but shall act solely as a directed
      trustee of the contributed funds. All Plan assets must be invested in the
      Permissible Investments elected by the Employer and identified in Appendix
      A and are subject to the terms and conditions contained therein. The
      Employer may add, delete, or replace a

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                        5
                 (C)1999 Fidelity Management & Research Company

<PAGE>

      Permissible Investment with another by providing Fidelity with proper
      written direction at least thirty days prior to the effective date of the
      change. Fidelity may charge the Employer a reasonable additional fee to
      facilitate the addition, deletion, or replacement of the Permissible
      Investment.

      Forfeitures held by the Plan prior to application and contributions
      received by Fidelity as to which investment instructions have not been
      provided shall be invested in the Permissible Investment selected by the
      Employer for such purposes or, absent Employer selection, in the most
      conservative Permissible Investment designated in Appendix A, until
      investment instructions have been received by Fidelity.

      Delivery of prospectuses, amended prospectuses, and annual and semi-annual
      reports for Permissible Investments may only be made to the Named
      Fiduciary designated in Article II unless the Employer directs Fidelity in
      writing to deliver said information to Participants or a Participant
      requests said information in accordance with procedures communicated to
      Participants by Fidelity.

6.    Employer Investment Direction: If Employer investment direction is elected
      -----------------------------
      by the Employer, then all Participant accounts must be invested in
      Permissible Investments. A Participant shall not be allowed to make any
      exchanges of his/her account balance. Fidelity shall provide the Employer
      with procedures for exchanging Participant account balances between/among
      mutual Fund(s) offered under the Plan. Exchanges requested by an
      authorized Plan representative shall be executed within the time period
      specified in the procedures. Fidelity reserves the right to modify the
      procedures upon notice to the Employer.

7.    Investment Directions by Participants: If Participant investment direction
      -------------------------------------
      is elected by the Employer, each Participant in the Plan shall be
      permitted to direct the investment of his/her individual account balance
      and future contributions among Permissible Investments through Fidelity's
      telephone exchange system or internet exchange system, except as otherwise
      provided in the Plan and this Agreement, including any Appendices. The
      frequency of changes in investments shall be determined under the rules
      applicable to the Permissible Investments unless the Employer has adopted
      additional rules limiting the frequency of investment changes in
      accordance with Plan. Except as otherwise provided in this Agreement,
      including any Appendices, a proper exchange request received by Fidelity
      prior to the closing of the New York Stock Exchange shall be effective on
      that day. The Employer hereby directs Fidelity to act upon such directions
      without questioning the authenticity of the direction other than as
      provided in this section. A Participant shall be required to provide
      his/her Social Security Number and personal identification number. For
      security purposes, the Employer may direct that a Participant using the
      telephone exchange system be required to respond to additional questions
      (e.g., date of birth, date of hire) before being able to access his/her
      accounts. Only authorized Plan contacts and the Participant shall have
      access to a Participant's account.

8.    Reliance and Indemnification: Fidelity may rely upon and act upon any
      ----------------------------
      writing from any person authorized by the Employer to give instructions
      concerning the Plan and may conclusively rely upon and be protected in
      acting upon any written order from the Employer or upon any other notice,
      request, consent, certificate, or other instructions or paper reasonably
      believed by it to have been executed by a duly authorized person, so long
      as it acts in good faith in taking or omitting to take any such action.
      Fidelity need not inquire as to the basis in fact of any statement in
      writing received from the Employer. Fidelity shall be entitled to
      reasonably rely upon the information provided by the Employer in
      performance of its duties hereunder. Unless resulting from Fidelity's
      negligence or willful misconduct, the Employer shall indemnify and save
      harmless Fidelity from any and all liabilities and expenses, including
      without limitation, reasonable attorney's fees incurred or required to be
      paid by Fidelity in connection with the Plan.

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                        6
                 (C)1999 Fidelity Management & Research Company

<PAGE>

      Notwithstanding anything in this Agreement to the contrary and subject to
      the provisions of the attached Appendices to this Agreement, (i) any
      direction, notice or other communication provided to the Employer or
      Fidelity by another party required to be in writing by the Plan or this
      Service Agreement, (ii) any service provided under this Agreement
      requiring or utilizing written information, or (iii) any written
      communication or disclosure to Participants required by the Plan or this
      Service Agreement may be provided through any medium that is permitted
      under applicable law or regulation and, to the extent so allowed, will no
      longer require any writing to which reference is made in this Agreement.

9.    Fees: As consideration for its services under this Agreement, Fidelity
      ----
      shall be entitled to the fees in accordance with Article I, this Article
      II, and any Appendices or amendments to this Agreement. Fees shall be
      billed to the Employer or charged to Participant accounts as indicated.
      The Employer is responsible for determining whether any fees paid from
      Plan assets are reasonable expenses of administering the Plan as required
      by the Employee Retirement Income Security Act of 1974, as amended
      ("ERISA"). Fees charged to Participant accounts shall be charged as a flat
      dollar amount to all Participants unless otherwise indicated or directed
      by the Employer. A reasonable additional fee shall be charged if Fidelity
      has to reprocess any contribution data transmission due to excessive
      errors of the Employer or its payroll vendor. Fidelity shall be entitled
      to reasonable compensation for its extraordinary costs and expenses
      incurred in the event of termination of this Agreement. In addition,
      Fidelity reserves the right to charge a termination fee in an amount equal
      to a full year of Administrative and Trustee fees under this Agreement in
      the event the Employer terminates its relationship with Fidelity within
      one year after the Implementation Date.

      The Implementation Services fees in Article I shall be billed with the
      initial invoice generated by Fidelity. The Administrative Services fees in
      Article I shall become effective as of the date Participants have access
      to Participant account information at Fidelity. The Trustee Services fees
      in Article I shall become effective as of the Implementation Date. Except
      as otherwise indicated, all other fees under this Agreement, including any
      Appendices, shall become effective as of the Implementation Date. Unless
      otherwise indicated, all Fidelity fees under this Agreement, including any
      Appendices, shall be billed in arrears to the Employer or Participants, as
      applicable, on a quarterly basis during the twelve-month annual billing
      cycle. An Employee is treated as a Participant for purposes of the annual
      per-participant Administrative Services fee if he/she has an account
      balance on any day in the twelve-month annual billing cycle. If payment of
      the aforementioned fees is not received by Fidelity within sixty days of
      receipt of Fidelity's invoice, the fees shall be paid from available Plan
      forfeitures or shall be charged against the respective accounts of all
      Participants in such reasonable manner as the Trustee may determine.

      Fidelity may charge a separate Implementation Services Conversion Fee
      under Article I if the Employer acquires another Company and merges the
      acquired Company's plan with its Plan or receives additional assets for
      its Plan. The Conversion Fee shall be determined after the relevant
      information has been received by Fidelity, and it shall be communicated to
      the Employer prior to the conversion.

10.   Duration and Amendment: This Agreement shall remain in effect for the
      ----------------------
      remainder of the current calendar year and shall thereafter be
      automatically extended for successive one-year terms. Either party,
      however, by sixty days prior written notice to the other, may terminate
      this Agreement. The receiving party may agree to a shorter notice period.
      This Agreement may be amended or modified at any time and from time to
      time by an instrument executed by the parties. Notwithstanding the
      foregoing, Fidelity reserves the right to amend unilaterally the fee
      schedule upon sixty days prior written notice to the Employer.

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                        7
                 (C)1999 Fidelity Management & Research Company

<PAGE>

11.   Service Providers: Fidelity Management Trust Company is the
      -----------------
      non-discretionary Trustee of the Employer's Plan under the CORPORATEplan
      for Retirement/SM/. Fidelity may use its affiliates in providing the
      services described in this Agreement.

12.   Construction and Interpretation: This agreement shall be construed in
      -------------------------------
      accordance with the laws of the Commonwealth of Massachusetts except to
      the extent such laws are superseded by Section 514 of ERISA. Unless
      defined herein or a different meaning is clearly required by the context,
      capitalized terms shall have the meanings set forth in the Plan.

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                        8
                 (C)1999 Fidelity Management & Research Company

<PAGE>

--------------------------------------------------------------------------------
SPECIMEN SIGNATURES
--------------------------------------------------------------------------------

At least one person is required to be authorized to provide instructions to
Fidelity Management Trust Company regarding the CORPORATEplan for Retirement/SM/
account. Only the following person(s) designated below is/are authorized to
advise Fidelity on all plan administrative matters:

NAME & TITLE                             SPECIMEN SIGNATURE

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

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

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

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

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

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

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

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

PROCEDURE FOR CHANGING SPECIMEN SIGNATURES:

The specimen signatures can be changed by the Employer at any time. To add a new
authorized signer, the Employer must send a letter of instruction signed by an
authorized individual to the designated Fidelity representative, with an
original specimen signature of the new authorized signer. To delete a signer,
the Employer should send a similar letter identifying the individual who is no
longer an authorized signer. The Employer must provide any change at least ten
business days prior to the date the change shall become effective.

INVESTMENT LITERATURE CONTACT

The Administrator designated in the Plan is the Named Fiduciary of the Plan. The
individual designated below shall receive on behalf of the Named Fiduciary
prospectuses and annual and semi-annual reports pertaining to the Permissible
Investment options of the Plan.

Mr. Daniel Gabriel
--------------------------------------------------------------------------------
(Name)

--------------------------------------------------------------------------------
(Title)
389 John Downey Drive
--------------------------------------------------------------------------------
(Address Line 1)

--------------------------------------------------------------------------------
(Address Line 2)                             (Address Line 3)
New Britain                      CT               06050
--------------------------------------------------------------------------------
(City)                           (State)          (Zip)

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                        9
                 (C)1999 Fidelity Management & Research Company

<PAGE>

--------------------------------------------------------------------------------
EXECUTION PAGE (FIDELITY'S COPY)
--------------------------------------------------------------------------------

This Agreement shall be effective upon execution by both parties. By executing
this Agreement, the parties agree to terms and conditions contained in the
Agreement and the following attached Appendices:

<TABLE>
<CAPTION>
                                                     Original
Service Agreement                                 Effective Date         Revision Date(s)
-----------------                                 --------------         ----------------
<S>                                                 <C>                  <C>
Articles I and II                                   11/01/2001
                                                  --------------         ----------------
Appendix A - Investment Schedule and Services       11/01/2001
                                                  --------------         ----------------
Appendix B - Enrollment and Education Services      11/01/2001
                                                  --------------         ----------------
Appendix C - Contribution Processing Services       11/01/2001
                                                  --------------         ----------------
Appendix D - Loan and Withdrawal Services           11/01/2001
                                                  --------------         ----------------
Appendix E - Compliance Services                    11/01/2001
                                                  --------------         ----------------
Appendix F - Miscellaneous Additional Services      11/01/2001
                                                  --------------         ----------------
</TABLE>

In witness whereof, the parties hereto have caused this Agreement to be executed
by their duly authorized officers.

Employer:                                     Employer:

---------------------------------             ---------------------------------
(Signature)                                   (Signature)

---------------------------------             ---------------------------------
(Print Name)                                  (Print Name)

---------------------------------             ---------------------------------
(Title)                                       (Title)

---------------------------------             ---------------------------------
(Date)                                        (Date)

Note: Only one authorized signature is required to execute this Agreement unless
      the Employer's corporate policy mandates two authorized signatures.

Fidelity Management Trust Company:

---------------------------------
(Signature)

---------------------------------
(Print Name)

---------------------------------
(Title)

---------------------------------
(Date)

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                       10
                 (C)1999 Fidelity Management & Research Company

<PAGE>

--------------------------------------------------------------------------------
EXECUTION PAGE (EMPLOYER'S COPY)
--------------------------------------------------------------------------------

This Agreement shall be effective upon execution by both parties. By executing
this Agreement, the parties agree to terms and conditions contained in the
Agreement and the following attached Appendices:

<TABLE>
<CAPTION>
                                                     Original
Service Agreement                                 Effective Date         Revision Date(s)
-----------------                                 --------------         ----------------
<S>                                                 <C>                  <C>
Articles I and II                                   11/01/2001
                                                  --------------         ----------------
Appendix A - Investment Schedule and Services       11/01/2001
                                                  --------------         ----------------
Appendix B - Enrollment and Education Services      11/01/2001
                                                  --------------         ----------------
Appendix C - Contribution Processing Services       11/01/2001
                                                  --------------         ----------------
Appendix D - Loan and Withdrawal Services           11/01/2001
                                                  --------------         ----------------
Appendix E - Compliance Services                    11/01/2001
                                                  --------------         ----------------
Appendix F - Miscellaneous Additional Services      11/01/2001
                                                  --------------         ----------------
</TABLE>

In witness whereof, the parties hereto have caused this Agreement to be executed
by their duly authorized officers.

Employer:                                     Employer:

---------------------------------             ---------------------------------
(Signature)                                   (Signature)

---------------------------------             ---------------------------------
(Print Name)                                  (Print Name)

---------------------------------             ---------------------------------
(Title)                                       (Title)

---------------------------------             ---------------------------------
(Date)                                        (Date)

Note: Only one authorized signature is required to execute this Agreement unless
      the Employer's corporate policy mandates two authorized signatures.

Fidelity Management Trust Company:

---------------------------------
(Signature)

---------------------------------
(Print Name)

---------------------------------
(Title)

---------------------------------
(Date)

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                       11
                 (C)1999 Fidelity Management & Research Company

<PAGE>

--------------------------------------------------------------------------------
APPENDIX A - INVESTMENT SCHEDULE AND SERVICES
--------------------------------------------------------------------------------

Participant Accounts tinder the Trust shall be invested among the Permissible
investment options listed below pursuant to Participant and/or Employer
directions and pursuant to the conditions and limitations contained in this
Appendix A.

1. Fidelity Funds
   --------------

   Fund #          Fidelity Fund Name
   ------          ------------------

    0631     Fidelity Retirement Government Money Market Portfolio
    0651     Fidelity U.S. Bond Index Fund
    0319     Fidelity Equity--Income II Fund
    0650     Spartan(R)U.S. Equity index Fund
    0022     Fidelity Contrafund
    0316     Fidelity Low-Priced Stock Fund
    0337     Fidelity Mid-Cap Stock Fund
    0039     Fidelity Value Fund
    0325     Fidelity Diversified International Fund
    0369     Fidelity Freedom Income Fund/SM/
    0370     Fidelity Freedom 2000 Fund/SM/
    0371     Fidelity Freedom 2010 Fund/SM/
    0372     Fidelity Freedom 2020 Fund/SM/
    0373     Fidelity Freedom 2030 Fund/SM/
    0718     Fidelity Freedom 2040 Fund/SM/

2. Non-Fidelity Funds
   ------------------

   Annual Fee per plan                                                Fee Waived
                                                                      ----------
                                                       Fee Paid By:

     Fund #  Fund Name                                          BPS*
     ------  ---------                                          ----
     OFYA    Janus Adviser Worldwide Fund                        0

            *Basis-point-per-annum fee charged by Fidelity on amounts invested
            in the Non-Fidelity Fund paid by the.

      Fidelity shall provide recordkeeping services for Non-Fidelity Funds
      subject to and in accordance with the terms and conditions of this
      Section:

      a.    For purposes of this Agreement, 'Non-Fidelity Fund' shall mean an
            investment company registered under the Investment Company Act of
            1940, as amended, other than one advised by Fidelity Management &
            Research Company, and specified in an agreement between Fidelity and
            the transfer agent for such investment company ('Fund Vendor').

      b.    The basis-point-per-annum fee charged by Fidelity shall be computed
            and billed or charged in arrears quarterly based on the market value
            of Non-Fidelity Funds held in Participant Accounts on the last
            business day of the quarter. In addition to the fees specified
            above, Fidelity shall be

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                       12
                 (C)1999 Fidelity Management & Research Company

<PAGE>

            entitled to fees from the Fund Vendor as set forth in a separate
            agency agreement with the Fund Vendor. As of January, 1999, this fee
            ranges from zero to 35 basis points per annum on the plan assets
            invested in the Non-Fidelity Fund.

      c.    The Fund Vendor shall prepare and provide descriptive information on
            the funds for use by Fidelity in its written participant
            communication materials. Fidelity shall utilize historical
            performance data obtained from third-party vendors in communications
            with plan participants. The Employer hereby consents to Fidelity's
            use of such materials and acknowledges that Fidelity is not
            responsible for the accuracy of such third-party information.

3. Annual Fee for Excess Permissible Investment Options
   ----------------------------------------------------

      The fees stated in this Service Agreement, including any Appendices and
      amendments hereto, take into consideration the Permissible investment
      options selected by the Employer in this Appendix A and include up to 15
      Permissible investment options with no additional annual fee. The annual
      fee for each Permissible Investment option in excess of 15 is $500 per
      option and such fee is in addition to any fees specified elsewhere in this
      Service Agreement, including any Appendices and amendments hereto. The
      annual fee for excess Permissible Investment options shall be billed or
      charged quarterly in arrears and paid by Employer. The Fidelity Freedom
      funds collectively count as one Permissible Investment option. Any change
      to the Permissible Investment options selected by the Employer after the
      effective date of this Service Agreement shall require an amendment to
      this Service Agreement and may result in amended or additional fees.

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                       13
                 (C)1999 Fidelity Management & Research Company

<PAGE>

--------------------------------------------------------------------------------
APPENDIX B - ENROLLMENT AND EDUCATION SERVICES
--------------------------------------------------------------------------------

Fidelity shall provide Enrollment and Education Services as outlined in this
Appendix B. Consultation with a Fidelity Education Consultant is available to
identify additional needs in the future.

1. Initial Enrollment & Education Services
   ---------------------------------------

      .     Comprehensive consultation with a Fidelity Education Consultant

      .     Employee Education Meetings*

            .     1 day at no charge: additional days at $750 per day for flight
                  meetings or $300 for non flight meetings.

            *     Additional days of meetings may be purchased at an additional
                  fee. Flight meetings are required for meetings outside of a
                  two hour driving radius from a Fidelity Education Consultant's
                  office. Fidelity shall perform up to four employee education
                  meetings per day.

      .     Enrollment kits for eligible employees

      .     Enrollment posters

      .     Information inserts

      .     Interactive worksheets

      .     Customized employee education presentation

      Initial Enrollment and Education Services paid by: Employer

2. Ongoing Enrollment and Educational Services provided at no additional charge
   ----------------------------------------------------------------------------

      .     Enrollment Kits for newly eligible Participants

      .     Ongoing Education Curriculum (one per year)

      .     Retirement Benefits Line

      .     Stages Magazines

      .     Stages Program for Retirees, Pre-retirees and Job Changers

      .     NetBenefits Internet Service

      .     Unless the Employer specifically directs Fidelity otherwise in
            writing, Plan Participants will be provided educational and
            informational materials about integrated Fidelity investment
            opportunities through the Fidelity Employee Investment Services
            program.

      .     Participant Statements:

                  Fidelity will mail Participant statements directly to
                  Participants' homes except for individual Participants who
                  have indicated through Automated Channels (Fidelity Automated
                  Retirement Benefits Line. NetBenefits/SM/ World Wide Web
                  Internet service, or any other service subsequently employed
                  by Fidelity to facilitate electronic plan administration) that
                  they desire to receive statements only through. Automated
                  channels.

      Notwithstanding any of the above, a Participant will always have the
      ability to request a written statement at least as frequently as legally
      required.

3. Enrollment and Educational Services available for additional charge
   -------------------------------------------------------------------

      .     Additional Employee Education Meetings

      .     Additional Enrollment Kits for existing Participants

      .     Audio Cassettes/CD's on Asset Allocation

      .     Savings Plan Enrollment Video Kit

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                       14
                 (C)1999 Fidelity Management & Research Company

<PAGE>

      .     Train the Trainer

      .     Automated Enrollments

      .     Automated initial Enrollments

      One-time fee per Plan                                           Fee Waived
                                                                      ----------
                                                    Fee Paid By:

      One-time fee per Participant                                    Fee Waived
                                                                      ----------
                                                    Fee Paid By:

      .     Ongoing Automated Enrollments and Deferral Changes

      Annual fee per Plan:                                            Fee Waived
                                                                      ----------
                                                    Fee Paid By:

      Annual fee per Participant:                                     Fee Waived
                                                                      ----------
                                                    Fee Paid By:

            Fidelity shall provide Automated Enrollments in accordance with and
            subject to the terms and conditions of this Section:

                  a.    The Employer shall provide Fidelity with the following
                        Participant data in an acceptable format prior to the
                        initial enrollment period concurrent with the conversion
                        to Fidelity (if applicable) and/or prior to the date
                        Employees become eligible to participate in the Plan:
                        name, address, social security number, date of birth,
                        date of hire, date of participation, date of
                        termination, and employment status code. Failure to
                        provide timely, complete. and accurate data shall delay
                        Participants' ability to make investment elections and
                        pretax and after-tax (if applicable) contribution
                        elections.

                  b.    The Employer shall be responsible for mailing enrollment
                        packets to Participants. including a worksheet for
                        Automated Enrollment.

                  c.    Participants shall be eligible to communicate their
                        initial investment elections and pre-tax and after-tax
                        (if applicable) contribution elections by the Fidelity
                        Automated Retirement Benefits Line or NetBenefitsSM (or
                        any other service subsequently employed by Fidelity to
                        facilitate electronic plan administration, hereafter
                        NetBenefits) virtually 24 hours a day. Participants
                        shall direct the investment of their conversion account
                        balances (if applicable) and future contributions,
                        investment elections shall not apply to employees making
                        rollover contributions as they must complete a Rollover
                        Contribution Form to indicate their investment
                        elections.

                  d.    For Participants who fail to use Fidelity Automated
                        Retirement Benefits Line or NetBenefits to establish
                        their pre-tax and after-tax (if applicable) contribution
                        election(s) within the required time period, the
                        Employer shall discontinue pre-tax and after-tax (if
                        applicable) contributions as of the effective date of
                        conversion. Participants shall have the opportunity to
                        change the investment direction of their conversion
                        account balances (if applicable and future
                        contributions, and their pre-tax and after tax (if
                        applicable) contribution elections by contacting
                        Fidelity after their accounts have been updated on the
                        Fidelity Participant Recordkeeping System.

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                       15
                 (C)1999 Fidelity Management & Research Company

<PAGE>

                  e.    If the Plan is an existing Plan converted, to Fidelity
                        the initial statement sent by Fidelity to [Participants
                        shall reflect the Participant's conversion account
                        balance as provided to Fidelity from the prior
                        recordkeeper and the applicable earnings allocated to
                        their account during the conversion process. Each
                        statement shall contain the following message: Your
                        conversion account balance and future contributions have
                        been invested based on your investment election(s)
                        provided to Fidelity through the Fidelity Automated
                        Retirement Benefits Line or NetBenefits. If you failed
                        to contact Fidelity during the enrollment period, then
                        your conversion account balance was invested in the
                        Plan's default investment option.

                  f.    Fidelity shall provide the Employer with a report
                        identifying Participants who requested pre-tax and
                        after-tax (if applicable) contribution election changes
                        on a monthly or less frequent basis.

                  g.    Automated Enrollments are not available for Plans that
                        allow Participants to make deferral elections based on
                        specific dollar amount pre-tax and after-tax (if
                        applicable) contributions, rather than based upon a
                        percentage of Compensation.

                  h.    The fee for initial Enrollment services shall be billed
                        or charged in full as of the invoice date following
                        completion of the services. Annual fees for Ongoing
                        Enrollment and Pretax and After-tax (if applicable)
                        Contribution Percent Changes shall be computed and
                        billed or charged quarterly in arrears.

      Fidelity does not warrant , guarantee or certify that the above described
      service in any way supplements. supercedes, or complies with any state law
      requirements surrounding the need to obtain permission to deduct or
      withhold amounts from an employee's paycheck.

4. Fees for Enrollment and Education Services
   ------------------------------------------

      Except as otherwise provided in this Appendix B, fees for Enrollment and
      Education Services shall be billed or charged in full as of the invoice
      date following the date the services are provided.

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                       16
                 (C)1999 Fidelity Management & Research Company

<PAGE>

--------------------------------------------------------------------------------
APPENDIX C - CONTRIBUTION PROCESSING
--------------------------------------------------------------------------------

Fidelity shall provide contribution processing services as outlined in this
Appendix C and subject to the terms and conditions contained herein.

1.    The Employer shall be responsible for calculating and effecting
      Participant and Employer contributions to the Plan and transmitting such
      contributions and associated contribution data to Fidelity.

2.    The Employer must consolidate all contribution data and loan repayment
      information for multiple payroll cycles and/or multiple sites into one
      transmission. Contribution data shall be received by Fidelity via Plan
      Sponsor Webstation (PSW), or other electronic medium permitted by
      Fidelity, in the manner specified. The Employer's computer system must
      meet certain minimum specifications to enable this service.

3.    All contribution information shall be verified by a Fidelity
      representative before a wire transfer is requested. The Employer shall
      wire transfer to fund contributions according to wiring instructions
      provided by Fidelity. The Employer is responsible for funding
      contributions to the Trust within legal time limits.

4.    Wire transfers received in good order upon request by a Fidelity
      representative shall be invested as of the next investment purchase
      opportunity. Unsolicited or improperly formatted wire transfers may not be
      invested until properly identified and reconciled.

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                       17
                 (C)1999 Fidelity Management & Research Company

<PAGE>

--------------------------------------------------------------------------------
APPENDIX D - LOAN AND WITHDRAWAL SERVICES
--------------------------------------------------------------------------------

Loans and withdrawals from the Plan shall be processed in accordance with the
provisions of the Plan and this Appendix D. Fidelity shall provide loan and
withdrawal processing services subject to the terms and conditions of this
Appendix D.

1.    Participant Loans

      Loan setup fee per loan:                                               $75
                                                                             ---
                                                       Fee Paid By: Participants

      Annual loan maintenance fee per loan:                                  $25
                                                                             ---
                                                       Fee Paid By: Participants

      Automated Loans
      ---------------

      This Section includes the Loan Policy adopted in accordance with the Plan.
      All other provisions governing Participant loans are included in the Plan.
      This Section is effective for loans made on or after the Effective Date of
      the CORPORATEplan for Retirement/SM/. Subject to paragraph f. below, other
      loans made under the Plan shall continue under their existing terms until
      they are repaid.

            a.    Administration - The Employer shall act as Fidelity's agent in
                  --------------
                  collecting and remitting all principal and interest payments
                  to Fidelity, and keeping the proceeds of such loan repayments
                  separate from the other assets of the Employer and clearly
                  identifying such assets as Plan assets.

                  If the Employer so directs Fidelity, all Participant loans
                  shall be considered pro-approved by the Employer and there
                  shall not be any advance notification to the Employer of any
                  Participant loan. The Participant shall use Automated Channels
                  (Fidelity Automated Retirement Benefits Line, NetBenefitsSM
                  World Wide Web Internet service, or any other service
                  subsequently employed by Fidelity to facilitate electronic
                  plan administration) to apply for a loan. Participant loan
                  requests that cannot be serviced via Automated Channels shall
                  be referred to the Employer for assistance. The Employer must
                  provide Fidelity with all applicable payroll frequencies for
                  Participants by location, division, or region. Plans
                  converting to The CORPORATEplan for Retirement must provide
                  the highest outstanding loan balance(s) in the twelve months
                  prior to the conversion date. If the Employer fails to provide
                  this information, the Employer shall review and approve all
                  loan requests via Plan Sponsor Webstation (or any other
                  service subsequently employed by Fidelity to facilitate
                  electronic plan sponsor administration, hereinafter PSW) for
                  the first twelve months of the Plan's administration under The
                  CORPORATEplan for Retirement/SM/.

                  If the Employer directs Fidelity that Participant loans shall
                  not be considered pre-approved. then the Employer shall review
                  and approve all loan requests via PSW.

            b.    Application Procedure - To originate a Participant loan. the
                  ---------------------
                  Participant shall direct Fidelity as to the term and amount of
                  the loan to be made from his/her account. Such directions
                  shall be made by use of the Automated Channels maintained for
                  such purpose by Fidelity or its agent. The Automated Channels
                  shall determine, based on the current value of the
                  Participant's account on the date of the request and any
                  guidelines provided by the Employer, the amount available for
                  the loan. Based on the interest rate supplied by the Employer
                  in accordance with the terms of the Plan, the Automated
                  Channels shall advise the Participant of such interest rate,
                  as well as the installment payment amounts. Fidelity shall
                  distribute the

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                       18
                 (C)1999 Fidelity Management & Research Company

<PAGE>

                  loan note with the proceeds check directly to the Participant.
                  Fidelity shall also distribute the required Truth-in-Lending
                  disclosures, if applicable, to the Participant. To facilitate
                  recordkeeping, Fidelity may destroy the original of any
                  promissory note made in connection with a loan to a
                  Participant under the Plan. provided that Fidelity first
                  creates a duplicate by a photographic optical scanning or
                  other process. The duplicate shall yield a reasonable
                  facsimile of the promissory note and the Participant's
                  signature thereon. The duplicate may be reduced or enlarged in
                  size from the actual size of the original promissory note.

            c.    Conditions and Limitations
                  --------------------------

                  i.    Minimum Principal Amount. The minimum principal amount
                        of any loan is $1,000.

                  ii.   Duration. The repayment period of any loan shall be no
                        more than five years unless such loan is for the
                        purchase of a Participant's primary residence, in which
                        case the repayment period may not extend beyond 10 years
                        from the date of the loan. A loan becomes immediately
                        due and payable upon a Participant's termination of
                        employment, death or disability.

                  iii.  Sources. The Administrator may provide that loans only
                        be made from certain contribution sources within
                        Participant Account(s) by notifying the Trustee in
                        writing of the restricted source.

                  iv.   Purpose: A loan will be granted for any purpose.

                  v.    Repayment Method. A loan to an Employee shall be repaid
                        at least quarterly by payroll. If repayment is not made
                        by payroll deduction, a loan shall be repaid by the
                        Employee to the Employer. Loan repayments are forwarded
                        to Fidelity, by the Employer, in the same manner and
                        frequency as contributions.

                  vi.   Outstanding Loans. A Participant may have up to two
                        loans outstanding at a time. A Participant with two
                        existing loans outstanding may not apply for another
                        loan until one of the existing loans is paid in full.
                        Also. a Participant may not (1) refinance an existing
                        loan, (2) apply for an additional loan for the purpose
                        of paying off an existing loan or (3) apply for more
                        than one loan during each Plan Year.

            d.    Interest Rate - The Employer shall determine and communicate
                  -------------
                  to Fidelity a reasonable rate of interest based on the
                  prevailing interest rates charged by persons in the business
                  of lending money for loans which would be made under similar
                  circumstances. The interest rate shall remain fixed throughout
                  the duration of the loan.

            e.    Default - The Employer shall notify Fidelity of any default.
                  -------
                  If a distributable event has occurred, the Employer shall
                  direct Fidelity to foreclose on the promissory note and offset
                  the [Participant's vested Account by the outstanding balance
                  of the loan. if a distributable event has not occurred. the
                  Employer shall direct Fidelity to foreclose on the promissory
                  note and offset the Participant's vested Account as soon as a
                  distributable event occurs.

            f.    Pre-existing Loans - Loans existing prior to the Effective
                  ------------------
                  Date of the CORPORATEplan for Retirement/SM/ shall continue
                  under their existing terms until repaid. However, Fidelity
                  shall not accept any ire-existing loans that require Fidelity
                  to hold as security for the loan property other than the
                  Participant's vested account.

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                       19
                 (C)1999 Fidelity Management & Research Company

<PAGE>

            g.    Fees - Loan Set-Up fees shall be billed or charged in full on
                  ----
                  the first invoice date following origination of the loan.
                  Annual loan maintenance fees shall be accrued and billed or
                  charged quarterly in arrears. Notwithstanding any provision or
                  designation herein to the contrary, the Employer shall be
                  responsible for the payment of annual loan maintenance fees on
                  preexisting loans unless the loan terms allow payment by
                  Participants.

2.    Participant Withdrawals

      Automated Withdrawals

      Participant withdrawals and distributions shall be processed in accordance
      with the provisions of the Plan and subject to the following terms and
      conditions:

            a.    Except as authorized herein, if the Employer so directs
                  Fidelity the Employer agrees that all Participant withdrawals
                  shall be considered pre-approved by the Employer and there
                  shall not be any advance notification to Fidelity of any
                  Participant withdrawal.

            b.    Participants shall use Automated Channels (Fidelity Automated
                  Retirement Benefits Line, NetBenefitsSM World Wide Web
                  Internet service, or any other service subsequently employed
                  by Fidelity to facilitate electronic plan administration) to
                  request withdrawals. Participant withdrawals that cannot be
                  serviced via the Automated Channels shall be referred to the
                  Employer for assistance. The Employer is responsible for
                  updating the status code, termination date, and hire date for
                  participants via The Fidelity Retirement Services Workbench
                  Software, Plan Sponsor Webstation (PSW), or other agreed upon
                  transmission.

            c.    Participant withdrawals shall be processed any business day
                  during any month except that no withdrawals shall be processed
                  from December 15 through January 1. The Automated Channels
                  shall determine the amount available for withdrawal based on
                  the current value of the Participant's Account on the date of
                  the request and any guidelines provided by the Employer. The
                  vested percentage on Fidelity's Participant Recordkeeping
                  System (FPRS) shall be used to process the distribution.
                  Fidelity shall distribute withdrawals directly to Participants
                  at the addresses of record.

            d.    For the following distributions (or for all distributions, if
                  the Employer so directs), the Employer shall review and
                  approve the withdrawal request via PSW:

                  i.    withdrawals subject to spousal consent

                  ii.   hardship withdrawals

                  iii.  protected benefit forms only available to a specified
                        class of participants

            e.    The following distributions cannot be made through Automated
                  Channels and must be made pursuant to separate procedures as
                  currently established by Fidelity:

                  i.    Delayed distributions (Participants are not entitled to
                        all or a portion of their accounts upon termination of
                        employment).

                  ii.   Distributions as a results of the Plan's failure of any
                        required Internal Revenue Code test.

                  iii.  minimum required Distributions.

                  iv.   Distributions to an alternate payee under a qualified
                        domestic relations order prior to establishment of an
                        Account for the alternate payee.

                  v.    Distributions to a beneficiary prior to establishment of
                        an Account for the beneficiary.

                  vi.   Installment distributions.

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                       20
                 (C)1999 Fidelity Management & Research Company

<PAGE>

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                       21
                 (C)1999 Fidelity Management & Research Company

<PAGE>

--------------------------------------------------------------------------------
APPENDIX E - COMPLIANCE SERVICES
--------------------------------------------------------------------------------

1.    Nondiscrimination Testing
      -------------------------

      401(k) Only Plan or 401(k) and Profit Sharing Plan

      The Employer authorizes Fidelity to perform the nondiscrimination tests
      described below in accordance with the terms and conditions of this
      Section.

            a.    The Employer understands that the non-discrimination tests'
                  results are based upon the information provided to Fidelity by
                  the Employer. Fidelity shall not be responsible for invalid
                  test results that are based upon incorrect or incomplete
                  information provided to Fidelity. Fidelity has no obligation
                  to solicit data, nor does it have an obligation to ascertain.
                  the accuracy or completeness of the data received.

            b.    The Employer must complete a nondiscrimination testing
                  questionnaire before any tests shall be performed.

            c.    Fidelity shall perform 'Package Testing' services for the
                  Plan. Package Testing includes the following tests:

                  i.    Semi-annual Actual Deferral Percentage tests required by
                        Internal Revenue Code ('IRC') Section 401(k)(3) ('ADP
                        test');

                  ii.   Semi-annual Actual Contribution Percentage tests
                        required by IRC Section 401(m) ('ACP test'), if
                        applicable;

                  iii.  Semi-annual Annual Addition tests required by IRC
                        Section 415(c)(1);

                  iv.   Semi-annual Deferral Contribution Limitation tests
                        required by IRC Section 402(g);

                  v.    Annual Top Heavy test required by IRC Section 416(c)(2);

                  vi.   Annual Minimum Coverage test required by IRC Section
                        410(b)(1) (annual ratio percentage test only);

                  vii.  Annual Deferral Contribution Limitation, Annual
                        Addition, Top Heavy and Minimum Coverage tests only for
                        Plan Years that the Plan is operated as a plan that
                        satisfies both the ADP and ACP Safe Harbor requirements
                        under IRC Sections 401 (k)(12) and 401(m)(l1); and

                  viii. Semi-annual ADP, Annual Additions and Deferral
                        Contribution Limitations tests only for union plans.

      Please note the Annual Addition test shall be performed only for defined
      contribution plans that have the same plan and limitation years. The
      Deferral Contribution Limitation test shall be performed only for Plans
      whose Plan Year coincides with the calendar year.

      The initial test date for semi-annual testing shall be 07/01/2002.

      The annual fees for Package testing are listed below. Annual fees for
      Plans with more than 2000 eligible employees may be obtained from the
      designated Fidelity representative.

--------------------------------------------------------------------------------
                                                       SAFE HARBOR OR
      PLAN SIZE (BASED ON      NON-SAFE HARBOR         UNION EMPLOYEE
      NUMBER OF ELIGIBLE            PLAN                 ONLY PLAN
          EMPLOYEES)            PACKAGE TESTS          PACKAGE TESTS
================================================================================
            1 - 100                $1,500                  $1,000
--------------------------------------------------------------------------------

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                       22
                 (C)1999 Fidelity Management & Research Company

<PAGE>

--------------------------------------------------------------------------------
          101 - 500                $2,250                  $1,500
--------------------------------------------------------------------------------
         501 - 1,000               $3,300                  $2,200
--------------------------------------------------------------------------------
        1,001 - 2000               $4,350                  $2,900
--------------------------------------------------------------------------------

            d.    The data for the Non-discrimination Testing must be
                  transmitted to Fidelity on magnetic tape, via the Fidelity
                  Retirement Services Workbench Software, or in accordance with
                  other written specifications provided by Fidelity. The
                  Employer must notify Fidelity in writing 30 days prior to
                  submitting the data for performance of the nondiscrimination
                  testing if the Plan is operating as a Safe Harbor plan.
                  Fidelity must receive complete and accurate data in the
                  required format thirty days prior to the anticipated
                  distribution date of Participant refunds due to the Plan's
                  failure of the non-discrimination tests under IRC Section
                  401(k)(3) and/or 401 (m)(2). Fidelity must receive proper
                  written authorization from the Employer before making any such
                  distributions.

            e.    All nondiscrimination fees identified in this Appendix E shall
                  be paid by Employer. Except as otherwise specified herein, a
                  pro-rata portion of the entire annual nondiscrimination
                  testing services fees shall be billed or charged at the end of
                  each quarter based on the services elected. Unless otherwise
                  indicated in this Appendix E or any amendments hereto, the
                  Plan shall be tested as a 'single employer plan' (i.e.
                  adopting employers are all Related Employers). If the Plan is
                  adopted by employers who are or who become non-Related
                  Employers, an additional fee may apply. If testing is required
                  for more than one plan of the Employer, a fee shall be charged
                  for each plan based upon the number of Employees eligible to
                  participate in that plan. If extraordinary consulting
                  regarding the results of the nondiscrimination tests is
                  provided by Fidelity personnel to the Employer, then such
                  consulting shall be provided at the rate of $100 per hour.
                  Also, any correction or manipulation of Plan data by Fidelity
                  personnel at the request of the Employer shall be charged at
                  the rate of $100 per hour. In addition, if a test must be
                  re-run due to missing or incorrect data supplied by the
                  Employer or another vendor on behalf of the Employer, an
                  incremental fee of one half of the standard charge for a
                  single test shall apply. The standard charge for a single test
                  may be obtained from the designated Fidelity representative.

            f.    Any IRC tests not included in this Appendix E or any
                  amendments hereto shall be the responsibility of the Employer.

2. IRS Form 5500 Services
   ----------------------

      The Employer authorizes Fidelity to provide IRS Form 5500 Services in
      accordance with the terms and conditions of this Section.

            a.    The Employer must authorize Fidelity to provide IRS Form 5500
                  Services prior to the last day of the Plan Year for the which
                  IRS Form 5500 Services are required. Fidelity shall not
                  perform IRS 5500 Services for a Plan Year that ends prior to
                  the date Fidelity becomes Trustee for the Plan. The Employer
                  must also elect Package Testing nondiscrimination testing
                  services in Section 1 of this Appendix E to utilize Fidelity's
                  IRS Form 5500 Services. Fidelity must receive complete and
                  accurate data in the required format for nondiscrimination
                  testing within seven months after the end of the Plan Year or
                  it may cancel IRS Form 5500 Services.

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                       23
                 (C)1999 Fidelity Management & Research Company

<PAGE>

            b.    Fidelity shall provide the Employer with a plan questionnaire
                  ('IRS Form 5500 Questionnaire') within 1 1/2 months after the
                  end of the Plan Year. The Employer shall complete the IRS Form
                  5500 Questionnaire and return ft to Fidelity with a copy of
                  the most recent 5500 and any previous years' returns requested
                  by Fidelity. The Employer must also provide Fidelity with a
                  copy of the independent auditor's report for the Plan if
                  applicable. Fidelity shall have no responsibility for
                  verifying the accuracy or authenticity of the data provided by
                  the Employer.

            c.    Fidelity shall prepare IRS Form 5500 and the Summary Annual
                  Report for the Plan. However, if all required data is not
                  received from the Employer within 3 1/2 months after the end
                  of the Plan Year. Fidelity shall be authorized to file Form
                  5558 (Application for Extension of Time to File Certain
                  Employee Plan Returns) on behalf of the Plan. If all required
                  data is not received from the Employer at least 2 1/2 months
                  prior to the extended filing date. Fidelity shall cancel IRS
                  Form 5500 Services for that year and the Employer shall be
                  responsible for completing and filing IRS Form 5500.

            d.    The Employer shall review. execute, and file the IRS Form 5500
                  with the IRS and distribute the Summary Annual Report to
                  Participants and beneficiaries as required by ERISA and
                  applicable regulations.

            e.    Fidelity shall respond to the Employer regarding any IRS
                  inquiries received by the Employer pertaining to any IRS Form
                  5500 prepared by Fidelity.

            f.    Fidelity shall not offer Fidelity IRS Form 5500 Services if
                  the Employer terminates its relationship with Fidelity before
                  the end of the Plan Year. If the Employer terminates a plan
                  and assets remain at Fidelity, Fidelity's IRS Form 5500
                  Services shall only be offered for the Plan Year in which the
                  resolution to terminate the plan was adopted and where
                  Fidelity's Package nondiscrimination testing services were
                  used.

            g.    IRS Form 5500 Services shall be provided by Fidelity at no
                  additional charge except that Fidelity shall charge a $350 fee
                  if it does not receive the IRS Form 5500 Questionnaire from
                  the Employer within 3 1/2 months after the end of the Plan
                  Year. Any fees shall be paid by the Employer and shall be
                  billed or charged upon completion of the IRS Form 5500.
                  Fidelity also reserves the right to charge a reasonable fee
                  for the preparation of an amended return that is requested by
                  the Employer or required as a result of inaccurate or
                  incomplete information provided by the Employer.

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                       24
                 (C)1999 Fidelity Management & Research Company

<PAGE>

--------------------------------------------------------------------------------
APPENDIX F - MISCELLANEOUS
--------------------------------------------------------------------------------

The provision(s) as identified in this Appendix F shall supercede the referenced
provision(s) of this

Agreement, subject to the terms and conditions contained herein.

      Title:            Loan Limitation
      Description:      Participants will be restricted from taking an
                        additional loin after an existing loan has been paid off
                        for a period of 60 days.

                                                       Exception Fee: Fee Waived
                                                                      ----------

Plan Number:48263
                                                           CPR Service Agreement
                                                                        03/07/02
                                       25
                 (C)1999 Fidelity Management & Research Company<PAGE>
                                                                 Exhibit 10.4(B)

                            SUMMARY PLAN DESCRIPTION

                  Moore Medical Corp. Capital Accumulation Plan

                             [GRAPHIC APPEARS HERE]

<PAGE>

                  Moore Medical Corp. Capital Accumulation Plan

I.  BASIC PLAN INFORMATION.....................................................2

  A.   ACCOUNT.................................................................2
  B.   BENEFICIARY.............................................................2
  C.   EMPLOYEE................................................................2
  D.   EMPLOYER................................................................2
  E.   ERISA...................................................................2
  F.   HIGHLY COMPENSATED EMPLOYEE.............................................2
  G.   NON HIGHLY COMPENSATED EMPLOYEE.........................................2
  H.   PARTICIPANT.............................................................2
  I.   PLAN TYPE...............................................................2
  J.   PLAN ADMINISTRATOR......................................................3
  K.   PLAN NUMBER.............................................................3
  L.   PLAN SPONSOR............................................................3
  M.   PLAN YEAR...............................................................3
  N.   SERVICE OF PROCESS......................................................3
  O.   TRUSTEE.................................................................3

II.  PARTICIPATION.............................................................3

  A.   ELIGIBILITY REQUIREMENTS................................................3

III. CONTRIBUTIONS.............................................................4

  A.   COMPENSATION............................................................4
  B.   EMPLOYEE PRETAX CONTRIBUTIONS...........................................4
    1. Regular Contributions...................................................4
  C.   EMPLOYER MATCHING CONTRIBUTIONS.........................................4
    1. Non-discretionary Matching Contributions................................5
    2. Qualified Matching Contributions........................................5
  D.   PROFIT SHARING CONTRIBUTIONS............................................5
    1. Discretionary Profit Sharing Contributions..............................5
  E.   QUALIFIED NONELECTIVE CONTRIBUTIONS.....................................5
  F.   LIMIT ON CONTRIBUTIONS..................................................5
  G.   ROLLOVER CONTRIBUTIONS..................................................5

IV.  INVESTMENTS...............................................................6

  A.   INVESTMENTS.............................................................6
  B.   STATEMENT OF ACCOUNT....................................................6
  C.   ELECTION................................................................6

V.   VESTING...................................................................7

  A.   FORFEITURE AND RE-EMPLOYMENT............................................7

VI.  PARTICIPANT LOANS.........................................................9

  A.   GENERAL LOAN RULES......................................................9
  B.   SPECIFIC LOAN PROCEDURES................................................9

VII. IN SERVICE WITHDRAWALS....................................................9

  A.   HARDSHIP WITHDRAWALS....................................................9
  B.   WITHDRAWALS AFTER AGE 59 1/2............................................9
  C.   WITHDRAWALS AFTER AGE 70 1/2...........................................10

<PAGE>

  D.   WITHDRAWALS AFTER NORMAL RETIREMENT AGE................................10
  E.   WITHDRAWALS OF AFTER-TAX CONTRIBUTIONS.................................10
  F.   WITHDRAWALS OF QUALIFIED VOLUNTARY EMPLOYEE CONTRIBUTIONS..............10
  G.   WITHDRAWALS OF ROLLOVER CONTRIBUTIONS..................................10
  H.   OTHER WITHDRAWALS......................................................10

VIII.  DISTRIBUTION OF BENEFITS...............................................10

  A.   ELIGIBILITY FOR BENEFITS...............................................10
  B.   DISTRIBUTABLE EVENTS...................................................11
    1. Death..................................................................11
    2. Disability.............................................................11
    3. Retirement.............................................................11
    4. Minimum Required Distributions.........................................11
    5. Termination of Employment..............................................12
  C.   FORM OF PAYMENTS.......................................................12
    1. Lump Sum Distributions.................................................12
     a)  Cash Distribution....................................................12
     b)  Direct Rollover Distribution.........................................12
     c)  Combination Cash Distribution and Direct Rollover
         Distributions........................................................13
    2. Installment distributions..............................................13
    3. Purchase of an annuity.................................................13

IX.  MISCELLANEOUS INFORMATION................................................14

  A.   BENEFITS NOT INSURED...................................................14
  B.   ATTACHMENT OF YOUR ACCOUNT.............................................14
  C.   PLAN-TO-PLAN TRANSFER OF ASSETS........................................14
  D.   PLAN AMENDMENT.........................................................15
  E.   PLAN TERMINATION.......................................................15
  F.   INTERPRETATION OF PLAN.................................................15
  G.   ELECTRONIC DELIVERY....................................................15

X.   INTERNAL REVENUE CODE TESTS..............................................15

  A.   NON-DISCRIMINATION TESTS...............................................15
  B.   TOP HEAVY TEST.........................................................16

XI.  PARTICIPANT RIGHTS.......................................................16

  A.   CLAIMS.................................................................16
    1. Claims Procedures......................................................16
    2. Review Procedures......................................................16
  B.   STATEMENT OF ERISA RIGHTS..............................................16

XII. SERVICES AND FEES........................................................17

XIII.  APPENDIX A: INVESTMENT OPTIONS..........................................1

XIV.   APPENDIX B: LOAN PROCEDURES.............................................3

  A.   INITIATING LOANS........................................................3
    1. Loan Application........................................................3
    2. Loan Amount.............................................................3
    3. Number of Loans.........................................................3
    4. Interest Rate...........................................................3
    5. Source of Loan Proceeds.................................................3
  B.   LOAN REPAYMENTS AND LOAN MATURITY.......................................3
  C.   DEFAULT OR TERMINATION OF EMPLOYMENT....................................3

<PAGE>

XV.  APPENDIX C.  SPECIAL TAX NOTICE REGARDING PLAN PAYMENTS...................4

<PAGE>

                                                                 EXHIBIT 10.4(B)

--------------------------------------------------------------------------------
                            SUMMARY PLAN DESCRIPTION

                  MOORE MEDICAL CORP. CAPITAL ACCUMULATION PLAN
--------------------------------------------------------------------------------

The Moore Medical Corp. Capital Accumulation Plan (the "Plan") of Moore Medical
Corp. has been amended as of 11/01/2001 (the "Effective Date"). This Plan is
intended to be a qualified retirement plan under the Internal Revenue Code.

The purpose of the plan is to enable eligible Employees to save for retirement.
As well as retirement benefits, the plan provides certain benefits in the event
of death, disability, or other termination of employment. The Plan is for the
exclusive benefit of eligible Employees and their Beneficiaries.

This booklet is called a Summary Plan Description ("SPD") and it contains a
summary in understandable language of your rights and benefits under the plan.
If you have difficulty understanding any part of this SPD, you should contact
the Plan Administrator identified in the Basic Plan Information section of this
document during normal business hours for assistance.

This SPD is a brief description of the principal features of the plan document
and trust agreement and is not meant to interpret, extend or change these
provisions in any way. A copy of the plan document is on file with the Plan
Administrator and may be read by any employee at any reasonable time. The plan
document and trust agreement shall govern if there is a discrepancy between this
SPD and the actual provisions of the plan.

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Moore Medical Corp. Capital Accumulation Plan                                  1

<PAGE>

--------------------------------------------------------------------------------
                           I. Basic Plan Information
--------------------------------------------------------------------------------

The information in this section contains definitions to some of the terms that
may be used in this Summary Plan Description. If the first letter of any of
these definitions below is capitalized then it represents the indicated defined
term.

      A.    Account

An Account shall be established by the Trustee to record contributions made on
your behalf and any related income, expenses, gains or losses. It may also be
referred to as an Account balance.

      B.    Beneficiary

This is the person or persons you designate, or are identified by the plan
document if you fail to designate or improperly designate, who will receive your
benefits in the event of your death. You may designate more than one
Beneficiary.

      C.    Employee

An Employee is an individual who is employed by your Employer and is not
terminated.

      D.    Employer

The name, address and business telephone number of your Employer is:

Moore Medical Corp.
389 John Downey Drive
New Britain, CT  06050
(860) 826-3600

      Your Employer's federal tax identification number is:  22-1897821.

      E.    ERISA

ERISA (the Employee Retirement Income Security Act of 1974) identifies the
rights of Participants and Beneficiaries covered by a qualified retirement plan.

      F.    Highly Compensated Employee

You are considered a highly compensated Employee if (i) at anytime during the
current or prior year you own, or are considered to own, at least five percent
of your Employer, or (ii) received compensation from your Employer during the
prior year in excess of $85,000, as adjusted.

      G.    Non Highly Compensated Employee

An individual who is not a Highly Compensated Employee.

      H.    Participant

An Employee of the Employer who has satisfied the eligibility and entry date
requirements to participate in the Plan or a formerly eligible Employee of such
Employer who has an Account balance remaining in the Plan.

      I.    Plan Type

The Moore Medical Corp. Capital Accumulation Plan is a defined contribution
plan. These types of plans are commonly described by the method by which
contributions for participants are made to the plan. The

--------------------------------------------------------------------------------
Moore Medical Corp. Capital Accumulation Plan                                  2

<PAGE>

Moore Medical Corp. Capital Accumulation Plan is a profit sharing plan with a
401(k) deferral feature. More information about the contributions made to the
plan can be found in Section III, Contributions.

      J.    Plan Administrator

The Plan Administrator is responsible for the administration of the Plan and its
duties are identified in the plan document. In general, the Plan Administrator
is responsible for providing you and your Beneficiaries with information about
your rights and benefits under the Plan. The name, address and business
telephone number of the Plan Administrator is:

Moore Medical Corp.
389 John Downey Drive
New Britain, CT  06050
(860) 826-3600

      K.    Plan Number

The three digit IRS number for the Plan is 003.

      L.    Plan Sponsor

Your Employer is the sponsor of the Plan.

      M.    Plan Year

The plan year is the twelve-month period ending on the last day of December.
Your Employer may periodically change the plan year.

      N.    Service of Process

The plan's agent for service of legal process is the Plan Administrator.

      O.    Trustee

The trustee is responsible for trusteeing the Plan's assets. The trustee's
duties are identified in the trust agreement and relate only to the assets in
its possession. The name and address of the Plan's Trustee are:

Fidelity Management Trust Company
82 Devonshire Street
Boston, MA 02109

--------------------------------------------------------------------------------
                                II. Participation
--------------------------------------------------------------------------------

      A.    Eligibility Requirements

You are eligible to participate in the Plan if you are an Employee and you are
not:

      .     a citizen of Puerto Rico

      .     Casual Employees

You are also not eligible to participate if you are an individual who is a
signatory to a contract, letter of agreement, or other document that
acknowledges your status as an independent contractor not entitled to benefits
under the Plan and you are not otherwise classified by the Employer as a common
law employee and the Employer does not withhold income taxes, file Form W-2 (or
any replacement form), or remit Social Security payments to the Federal
government for you, even if you are later adjudicated to be a common law
employee.

--------------------------------------------------------------------------------
Moore Medical Corp. Capital Accumulation Plan                                  3

<PAGE>

The plan requires you to complete one month of service by the end of a twelve
month period with your Employer. Upon satisfying these requirements you will
become eligible to participate in the Plan on the first day of each month.

Once you become a Participant, you are eligible to participate in the Plan until
you terminate your employment with your Employer or become a member of a class
of Employees excluded from the Plan. If you terminate your employment and are
later re-employed by your Employer, you will again be eligible to participate in
the Plan after you complete one hour of service.

--------------------------------------------------------------------------------
                               III. Contributions
--------------------------------------------------------------------------------

After you satisfy the participation requirements in Section Two of this Summary
Plan Description, you will be eligible to make pretax contributions. In
addition, your Employer may make matching and profit sharing contributions to
your Account. The type(s) of contributions available under the Plan are
described in this section.

      A.    Compensation

Compensation must be defined to compute contributions under the Plan. Eligible
compensation for computing contributions under the Plan is the taxable
compensation for a Plan Year reportable by your Employer on your IRS Form W-2,
excluding reimbursements or other expenses allowances, fringe benefits, moving
expenses, deferred compensation and welfare benefits and including salary
reduction contributions you made to an Employer sponsored cafeteria, 401(k) or
403(b). In addition, compensation excludes:

      .     the taxable value of a qualified or non-qualified stock option

      .     severance pay

Compensation for your first year of eligible Plan participation will be measured
only for that portion of your initial Plan Year that you are eligible. Tax laws
limit the amount of compensation that may be taken into account each Plan Year;
the maximum amount for the 2001 Plan Year is $170,000.00.

      B.    Employee Pretax Contributions

            1.    Regular Contributions

You may elect to contribute a percentage of your eligible compensation into the
Plan after you satisfy the Plan's eligibility requirements. The percentage of
your eligible compensation you elect will be withheld from each payroll on a
pretax basis and contributed to an Account in the Plan on your behalf. The
percentage you defer is subject to an annual limit of the lesser of 12% of
eligible compensation or $10,500 (in 2001 and thereafter as adjusted by the
Secretary of the Treasury) in a calendar year. Your pretax contributions cannot
be forfeited for any reason, however, there are special Internal Revenue Code
rules that must be satisfied and may require that some of your contributions be
returned to you. The Plan Administrator will notify you if any of your
contributions will be returned. You may increase or decrease the amount you
contribute as of the beginning of each payroll period. You may completely
suspend your contributions with sufficient notice to the Plan Administrator.
Thereafter, if you want to resume your Employee pretax contributions as of the
first day of the next payroll period or as soon as administratively possible.

      Employer Matching Contributions

All matching contributions will be computed by your Employer based on your
eligible compensation contributed to the Plan each payroll period. You become
eligible for matching contributions only if you

--------------------------------------------------------------------------------
Moore Medical Corp. Capital Accumulation Plan                                  4

<PAGE>

make Employee pretax contributions. Employer matching contributions must be
allocated to your Account in the Plan within prescribed legal time limits.

            2.    Non-discretionary Matching Contributions

Each Plan Year your Employer will make non-discretionary matching contributions
in an amount equal to 50% of your Employee pretax contributions.
Non-discretionary matching contributions are subject to a maximum of 6.0% of
your eligible compensation contributed to the Plan.

3. Qualified Matching Contributions

Your Employer may designate all or a portion of any matching contributions for a
Plan Year as "qualified matching contributions" and allocate them to Non Highly
Compensated Employees to help the Plan pass one or more annually required
Internal Revenue Code nondiscrimination test(s). Any such contributions will be
allocated to those Participants eligible to receive the Employer matching
contributions described above who made pretax contributions during the Plan
Year. Participants are 100% vested in these contributions and may not request a
hardship withdrawal of these contributions.

      C.    Profit Sharing Contributions

            1.    Discretionary Profit Sharing Contributions

Your Employer may make annual discretionary profit sharing contributions in an
amount to be determined at Plan Year end by the Board of Directors. You must be
employed as of the last day of the Plan Year to be eligible for any profit
sharing contributions that may be made for that Plan Year. Profit sharing
contributions, if any, made to the Plan by your Employer will be allocated to
your Account in the ratio that your eligible compensation bears to the total
eligible compensation paid to all eligible Participants.

      D.    Qualified Nonelective Contributions

Your Employer may designate all or a portion of any profit sharing contributions
for a Plan Year as "qualified nonelective contributions" and allocate them to
Non-Highly Compensated Employees to help the Plan pass one or more annually
required Internal Revenue Code nondiscrimination test(s). You will be 100%
vested in these contributions and may not request a hardship withdrawal of these
contributions.

      E.    Limit on Contributions

Federal law requires that amounts contributed by you and on your behalf by your
Employer for a given limitation year generally may not exceed the lesser of:

      .     $35,000 (or such amount as may be prescribed by the Secretary of the
            Treasury); or

      .     25% of your annual compensation.

The limitation year for purposes of applying the above limits is the twelve
month period ending December 31. Contributions under this Plan, along with
Employer contribution under any other Employer-sponsored defined contribution
plans may not exceed the above limits. If this does occur, then excess
contributions in your Account may be forfeited or refunded to you based on the
provisions of the Plan document. You will be notified by the Plan Administrator
if you have any excess contributions. Income tax consequences may apply on the
amount of any refund you receive.

      F.    Rollover Contributions

You can roll over part or all of an eligible rollover distribution you received
from a prior employer's qualified plan. The Plan Administrator must approve any
rollover contribution and reserves the right to refuse to accept any such
contribution. If your rollover contribution to the Plan is not a direct rollover
(i.e. you received a cash distribution from your prior employer's plan or from
your rollover IRA), then it must be received by the Trustee within 60 days of
your receipt of the distribution. Rollover contributions shall only be made in
the form of cash or allowable mutual fund shares. You may make a rollover
contribution to the

--------------------------------------------------------------------------------
Moore Medical Corp. Capital Accumulation Plan                                  5

<PAGE>

Plan before becoming a Participant. However, you will not become a Participant
in the Plan and become entitled to make pretax contributions and share in
Employer contributions until you have met the Plan's eligibility and entry date
requirements. Your rollover contributions Account will be subject to the terms
of this Plan and will always be fully vested and nonforfeitable.

--------------------------------------------------------------------------------
                                IV. Investments
--------------------------------------------------------------------------------

      A.    Investments

The Employee Retirement Income Security Act of 1974 (ERISA) imposes certain
duties on the parties who are responsible for the operation of the Plan. These
parties, called fiduciaries, have a duty to invest Plan assets in a prudent
manner. However, an exception exists for plans that comply with ERISA Section
404(c) and permit a Participant to exercise control over the assets in his/her
Account and choose from a broad range of investment alternatives. This Plan is
intended to be a Section 404(c) plan. You are responsible for investment
decisions relating to the investment of assets in your Account under the Plan
and the Plan fiduciaries are not responsible for any losses based on your
investment instructions. In addition, you have the right to vote any mutual fund
proxy based on the number of shares you own. Please see Appendix A for a list of
the investments currently available under the Plan. If you want additional
information about any investment alternative, you may request any of the
following information by calling Fidelity at 1-800-835-5097:

..     A description of the annual operating expenses of each investment fund
      (e.g., investment management fees, administrative fees, transaction costs)
      which reduce the rate of return to you, and the aggregate amount of such
      expenses expressed as a percentage of average net assets of the designated
      investment alternative;

..     Prospectuses, financial statements and reports, plus any other material
      available to the Plan which relates to the available investment
      alternatives;

..     A list of the assets comprising the portfolio of each investment fund, the
      value of such assets (or the proportion of the investment fund which it
      comprises), and with respect to each such asset which is a fixed rate
      investment contract issued by a bank, savings and loan association or
      insurance company, the name of the issuer of the contract, the term of the
      contract and the rate of return on the contract;

..     Information concerning the value of shares or units of the investment
      funds available to Participants under the Plan, as well as the past
      investment performance of such funds, determined net of expenses, on a
      reasonable and consistent basis.

      B.    Statement of Account

The assets in the Plan are invested in available investment options and a
separate Account is established for each Participant who receives and/or makes a
contribution. The value of your Account is updated each business day to reflect
any contributions, exchanges between investment options, investment earnings or
losses for each investment option and withdrawals. A quarterly statement showing
the value of your Account will be mailed to you within 15 business days after
the following dates: January 31, April 30, July 31, October 31. You may also
access the activity in your Account through the internet by using Fidelity's
Netbenefits at 401k.com website. Please contact the Plan Administrator for
further information.

      C.    Election

The Plan is intended to qualify as a Participant-directed plan under Section
404(c) of ERISA. This means that you are responsible for your investment
decisions under the plan and any resulting investment activity. The plan
fiduciaries, including, but not limited to, Fidelity Management Trust Company
and Moore Medical Corp., are not responsible for any losses incurred as a result
of your investment decisions.

--------------------------------------------------------------------------------
Moore Medical Corp. Capital Accumulation Plan                                  6

<PAGE>

--------------------------------------------------------------------------------
                                   V. Vesting
--------------------------------------------------------------------------------

The term "vesting" refers to your nonforfeitable right to the money in your
Account. You receive vesting credit for the number of years that you have worked
for your Employer. If you terminate your employment with your Employer, you may
be able to receive a portion or all of your Account based on your vested
percentage. You are always 100% vested in your Rollover Contributions, After-Tax
Contributions, Qualified Matching Contributions, Qualified Nonelective
Contributions, Regular Contributions and any earnings thereon. Your Employer
Matching Contributions and Employer Profit Sharing Contributions and any
earnings thereon will be vested in accordance with the following schedule:

Years of Service       Vesting Percentage

   less than 1                  0

        1                      33%

        2                      66%

        3                     100%

Your years of service with will be counted to determine the number of years of
service for vesting purposes.

The Plan has changed the methodology used to determine your years of service.
Previously you received vesting credit for a year of service under the `general
method' if you worked more than 1,000 hours in a Plan Year. Vesting under the
Plan is now based upon the elapsed time method. Hours of service are not counted
and instead periods of service are computed. A period of service is determined
by the time you work for your Employer. Only your whole years of service with
your Employer will be counted to compute your years of service for vesting
purposes. For example, if you work three years and ten months then for vesting
purposes you will receive credit for three years of service.

If you were a Participant in the Plan before November 1, 2001 then you will
receive vesting credit for your years of service with your Employer based upon
the following:

--------------------------------------------------------------------------------
       Applicable Year(s)             Method                  Measurement Period
       ------------------             ------                  ------------------
--------------------------------------------------------------------------------
1.    Year(s) before 2001            General                   Jan. 1 to Dec. 31
--------------------------------------------------------------------------------
2.           2001            General or Elapsed Time*          Jan. 1 to Dec. 31

--------------------------------------------------------------------------------
3.    Year(s) after 2001           Elapsed Time                Jan. 1 to Dec. 31
--------------------------------------------------------------------------------

*     You will receive credit for this year based upon whichever method is more
      favorable to you.

If you became a Participant on or after November 1, 2001 then you will receive
vesting credit for your years of service with your Employer based only on the
elapsed time method. In this case, your measurement period for determining your
years of service will generally be based upon your date of employment with your
Employer.

      A.    Forfeiture and Re-employment

If you terminate your employment with your Employer and are less than 100%
vested in your Employer Account, you may forfeit the non-vested portion of your
Employer Account. A forfeiture will occur in the Plan Year that you receive a
distribution of your entire vested Account, or if you do not receive a

--------------------------------------------------------------------------------
Moore Medical Corp. Capital Accumulation Plan                                  7

<PAGE>

distribution, after five consecutive one year breaks in service. Forfeitures are
retained in the Plan and will first be used to pay administrative expenses. Any
remaining amounts will be used to reduce future Employer contributions payable
under the Plan.

      Example: (This example is for illustration purposes only.) Assuming your
      vesting schedule is as follows:

Years of Service          Vesting Percentage
   less than 1                      0
        1                          33%
        2                          66%
        3                         100%

      You terminate your employment in 2001 with the following Account:

 Source                  Amount           Vested Percentage        Vested Amount
Employee                 $2,000                  100%+                $2,000
Employer                 $1,000                   66%                    660
                         ------                                       ------
 Total                   $3,000                                       $2,660

      You received a $2660 distribution in 2001 from the Plan. This represented
      a complete distribution of your Account. A $340 forfeiture will occur in
      2001.

      +     You are always 100% vested in your own employee pretax contributions
            and earnings in the Plan.

A one-year break in service occurs when you work less than one hour in a twelve
consecutive month period. A break in service starts with the date you stop
working for your Employer. If you are absent from work due to maternity or
paternity reasons, then the break period will not start until after the first
anniversary year of your absence.

If you were a Participant when you terminated your employment and are
re-employed by your Employer, then you will again become a Participant on the
date you complete one hour of service. Your period of employment before you were
rehired is referred to as your pre-break service. Your period of employment
after you were rehired is referred to as your post-break service. If you are
re-employed after incurring five consecutive one-year breaks in service then
your post-break service will not count in determining your vesting percentage in
your pre-break Account balance. Your post-break service will count in
determining your vesting percentage in your pre-break Account balance and any
forfeited amounts will be restored to your Account if:

      (1)   You are re-employed by your Employer before you incur five
            consecutive one-year breaks in service, and

      (2)   If you received distribution of your vested Account and you repay
            the full amount of the distribution before the end of the five-year
            period that begins on the date you are re-employed.

--------------------------------------------------------------------------------
Moore Medical Corp. Capital Accumulation Plan                                  8

<PAGE>

      Example: Assume you terminate employment with your Employer in 2001 with
      an Account balance of $10,000, of which $6,000 is vested. You elect to
      receive a lump sum distribution of your vested Account balance. The
      remainder, or $4,000, is forfeited in 2001. If you are rehired on January
      1, 2002 and repay the $6,000 distribution prior to January 1, 2007, the
      $4,000 previously forfeited will be restored to your Account.
      Additionally, your service after January 1, 2002 is counted toward vesting
      your pre-break Account balance of $10,000.

--------------------------------------------------------------------------------
                             VI. Participant Loans
--------------------------------------------------------------------------------

      A.    General Loan Rules

Loans shall be made available to all qualifying Participants on a reasonably
equivalent basis. However, loans may not be made to an eligible Employee who
makes a rollover contribution and who has not satisfied the Plan's age, service
and entry date requirements. Loans are not considered distributions and are not
subject to Federal or state income taxes, provided they are repaid as required.
While you do have to pay interest on your loan, both the principal and interest
are deposited in your Account.

      B.    Specific Loan Procedures

Please see Appendix B, Loan Procedures, for specific information regarding
receiving and repaying loans from the Plan. Additional information may be
attained from the Plan Administrator.

--------------------------------------------------------------------------------
                          VII. In Service Withdrawals
--------------------------------------------------------------------------------

If you qualify and your request is approved by the Plan Administrator, you may
obtain a withdrawal from the Plan while you are still an Employee. The following
types of withdrawals are available under the Plan:

      A.    Hardship Withdrawals

If you are an Employee and request a hardship withdrawal and it is approved by
the Plan Administrator, you may withdraw your Employee pretax contributions to
satisfy any of the following immediate and heavy financial needs: (1) medical
expenses for you, your spouse, children or dependents; (2) the purchase of your
principal residence; (3) to prevent your eviction from, or foreclosure on, your
principal residence; or (4) to pay for post-secondary education expenses
(tuition, related educational fees, room and board) for you, your spouse,
children or dependents for the next twelve months; or any other immediate and
heavy financial need as determined based on Internal Revenue Service
regulations. In accordance with Internal Revenue Service regulations, you must
first exhaust all other assets reasonably available to you prior to obtaining a
hardship withdrawal. This includes obtaining a withdrawal of any after-tax
contribution in your Account and a loan from this Plan and any other qualified
plan maintained by your Employer. Your pretax contributions to this Plan, and
any other Employer-sponsored qualified or non-qualified plan, will be suspended
for six months after your receipt of the hardship withdrawal. Your pretax
contributions to the Plan for the following calendar six month period will be
limited to the applicable limit less any pretax contributions made during the
six month period of the hardship withdrawal The minimum hardship withdrawal is
$500. Hardship withdrawals of amounts attributable to pre-tax employee deferral
contributions will no longer be considered an "eligible rollover distribution"
after December 31, 1998. Instead, these amounts will be subject to the 10%
nonperiodic income tax withholding rate unless you elect out of withholding. You
should refer to the "Distribution of Benefits" section of this SPD.

      B.    Withdrawals After Age 59 1/2

If you have reached age 59 1/2, then you may elect to withdraw all or a portion
of your entire Account while you are still employed by your Employer.

--------------------------------------------------------------------------------
Moore Medical Corp. Capital Accumulation Plan                                  9

<PAGE>

      C.    Withdrawals After Age 70 1/2

Starting in the calendar year in which you reach age 70 1/2, you may elect to
receive distributions calculated in the same manner as Minimum Required
Distributions. For more information, please refer to the paragraph so entitled
under the Distributable Events subsection of this SPD's section on Distribution
of Benefits below.

      D.    Withdrawals After Normal Retirement Age

You may elect to withdraw your vested Account balance after you reach the Plan's
normal retirement age, 65, or delay it until you retire. Notwithstanding, by law
Employee Pretax, Qualified Matching, Safe Harbor Matching, Qualified
Nonelective, and Safe Harbor Nonelective contributions cannot be withdrawn prior
to age 59 1/2.

      E.    Withdrawals of After-Tax Contributions

If you have previously made after-tax contributions then you may elect to
withdraw all or a portion of them. There is no limit on the number of
withdrawals of this type.

      F.    Withdrawals of Qualified Voluntary Employee Contributions

Prior to 1987, the Plan allowed you to make qualified voluntary employee
contributions. These were tax deductible Individual Retirement Account
contributions that were contributed to the Plan. You may elect while you are
employed by your Employer to withdraw all or a portion of your qualified
voluntary employee contributions Account.

      G.    Withdrawals of Rollover Contributions

If you have a balance in your rollover contributions Account, you may elect to
withdraw all or a portion of it.

      H.    Other Withdrawals

In service withdrawals from these specified Accounts shall be available to you
if you satisfy the applicable requirements: Notwithstanding anything in the
Plan, a Participant may withdrawal the vested portion of his or her Nonelective
Contribution Account and Matching Contribution Account for hardship under
Sections 1.18(a) and 10.05.

The amount of any taxable withdrawal other than the return of your after-tax
contributions that is not rolled over into an Individual Retirement Account or
another qualified employer retirement plan will be subject to Federal and state,
if applicable, income taxes. In general, the amount of any taxable withdrawal
that is not rolled over into an Individual Retirement Account or another
qualified employer retirement plan will be subject to 20% Federal Income Tax and
any applicable State Income Tax. A 10% Internal Revenue Code early withdrawal
penalty tax may apply to the amount of your withdrawal if you are under the age
of 59 1/2 and do not meet one of the Internal Revenue Code exceptions.

The Plan Administrator will notify you of the appropriate procedures to make a
withdrawal from the Plan. The amount of any withdrawal will be withdrawn from
available investment options in the order established by the Trustee. Consult
your Plan Administrator for more information.

--------------------------------------------------------------------------------
                         VIII. Distribution of Benefits
--------------------------------------------------------------------------------

      A.    Eligibility For Benefits

A distribution can be made to you if you request one due to your disability,
retirement, or termination of employment from your Employer and any Related
Employer. Your Beneficiary or Beneficiaries may request a distribution of your
vested Account balance in the event of your death.

--------------------------------------------------------------------------------
Moore Medical Corp. Capital Accumulation Plan                                 10

<PAGE>

You may defer receipt of your distribution until a later date. However, you
cannot postpone it if your vested Account balance is $5,000 or less in which
case the Plan Administrator will direct the Trustee to distribute it to you as a
lump sum distribution without your consent. Your consent is required for any
lump sum distribution from your Account after you have started to receive
annuity or installment payments and, at the time those payments began, your
vested Account balance exceeded $5,000 (or $3,500 if the date payments began was
before March 22, 1999). If your vested Account balance exceeds $5,000, you may
delay your distribution until you are required by law to receive minimum
required distributions. You will have a continuing election to request a
distribution if you elect to postpone your distribution unless you are
re-employed by your Employer or any Related Employer. The value of your Account
balance will continue to increase or decrease, as appropriate, based on the
investment returns until it is distributed. Your written consent will be
required for any distribution if your vested Account balance is greater than
$5,000.

You should consult with your tax advisor to determine the financial impact of
your situation before you request a distribution. You may apply for a
distribution by calling the Fidelity Retirement Benefits Line at 1-800-835-5097.
All telephone calls will be recorded. Most distributions have been pre-approved
by the Plan Administrator.

      B.    Distributable Events

You are eligible to request a distribution of your vested Account balance based
on any of the following events:

            1.    Death

      If you are a Participant in the Plan and die, your vested Account balance,
      if any, will be paid to your designated Beneficiary or Beneficiaries. If
      you are an Employee of your Employer or a Related Employer at the time of
      your death, your Account balance will automatically become 100% vested.
      You may designate a Beneficiary or Beneficiaries on a designation form
      that must be properly signed and filed with the Plan Administrator. If you
      are married and want to designate someone other than your spouse as your
      primary Beneficiary, your spouse must consent to this designation by
      signing the form. His/her signature must be witnessed by a Plan
      representative or a notary public. You should contact the Plan
      Administrator to obtain a designation of beneficiary form.

            2.    Disability

      If you become disabled while you are employed by your Employer or a
      Related Employer, so that you satisfy the requirements for Social Security
      disability benefits, the full value of your Account balance may be
      distributed to you upon request. You will automatically become 100% vested
      in your Account balance when you become disabled. You may request a
      distribution of your Account balance only if you terminate your employment
      with your Employer or Related Employer.

            3.    Retirement

      You do not have to terminate your employment with your Employer just
      because you attain your early retirement age of 62 and complete 3 years of
      service or you attain your normal retirement age of 65. You will
      automatically become 100% vested in your Account balance upon meeting the
      retirement requirements. You may take an early retirement distribution at
      or after age 62 and after you complete 3 years of service, but you must
      first terminate your employment with your Employer or Related Employer.

            4.    Minimum Required Distributions

      You are required by law to receive a minimum required distribution from
      the Employer's Plan, unless you are a five percent owner of the Employer,
      no later than April 1 of the calendar year following the calendar year you
      turn 70 1/2 or terminate your employment, whichever is later. If you are a
      five percent owner of the Employer, you must start receiving your
      distribution no later than April 1 of the calendar year following the
      calendar year you turn 70 1/2. Once you start receiving your minimum
      required distribution, you should receive it at least annually and you
      should complete the appropriate

--------------------------------------------------------------------------------
Moore Medical Corp. Capital Accumulation Plan                                 11

<PAGE>

      documentation each year until all assets in your Account are distributed.
      If you have any questions about your minimum required distributions,
      please contact your Plan Administrator.

            5.    Termination of Employment

      If you terminate your employment with your Employer and any Related
      Employer, you may elect to receive a distribution of your vested Account
      balance from the Plan.

      C.    Form of Payments

The forms of payments that you may elect under the Plan are listed in this
section below.

            1.    Lump Sum Distributions

      Your entire vested Account balance will be paid to you in a single cash
      distribution or other distribution that you elect.

                  a)    Cash Distribution

            Any distribution paid directly to you will be subject to mandatory
            Federal income tax withholding of 20% of the taxable distribution
            and the remaining amount will be paid to you. You cannot elect out
            of this tax withholding but you can avoid it by electing a direct
            rollover distribution as described below. This withholding is not a
            penalty but a prepayment of your Federal income taxes.

            You may rollover the taxable distribution you receive to an
            individual retirement account (IRA) or your new employer's qualified
            plan, if it accepts rollover contributions and you roll over this
            distribution within 60 days after receipt. You will not be taxed on
            any amounts timely rolled over into the IRA or your new employer's
            qualified Plan until those amounts are later distributed to you. Any
            amounts not rolled over may also be subject to certain early
            withdrawal penalties prescribed under the Internal Revenue Code.

                  b)    Direct Rollover Distribution

            As an alternative to a cash distribution, you may request that your
            entire distribution be rolled directly into a Fidelity IRA, a
            non-Fidelity IRA or to your new employer's qualified plan if it
            accepts rollover contributions. Federal income taxes will not be
            withheld on any direct rollover distribution.

            When you call the Fidelity Retirement Benefits Line to take a
            withdrawal, you will be asked whether you will be rolling over any
            part of your distribution. If you wish to have any part of your
            distribution rolled over to an IRA or another qualified plan, you
            will need to speak to a Fidelity representative.

--------------------------------------------------------------------------------
Moore Medical Corp. Capital Accumulation Plan                                 12

<PAGE>

            1.    Rollover to Fidelity IRA - You will be asked whether you have
                  ------------------------
                  received a Fidelity Service for Exiting Employees (`SEE')
                  Rollover IRA Kit. If you haven't received a SEE Kit, the
                  Fidelity representative will send out one. Then, your rollover
                  request will be entered on the system and will pend (for up to
                  90 days) until the Rollover IRA account is set up. You must
                  return the signed Rollover IRA application to Fidelity's
                  Retail Customer Service Department (in Dallas, TX) in order to
                  set up the Rollover IRA account. Once the Rollover IRA account
                  has been set up, your vested Account balance will be
                  transferred to the Fidelity Rollover IRA.

            2.    Rollover to Non-Fidelity IRA - A check will be issued by the
                  ----------------------------
                  Trustee payable to the IRA custodian or trustee for your
                  benefit. The check will contain the notation `Direct Rollover'
                  and it will be mailed directly to you. You will be responsible
                  for forwarding it on to the custodian or trustee. You must
                  provide the Plan Administrator with complete information to
                  facilitate your direct rollover distribution.

            3.    Rollover to your New Employer's Qualified Plan - You should
                  ----------------------------------------------
                  check with your new employer to determine if its plan will
                  accept rollover contributions. If allowed, then a check will
                  be issued by the Trustee payable to the trustee of your new
                  employer's qualified plan. The check will contain the notation
                  `Direct Rollover' and it will be mailed directly to you. You
                  will be responsible for forwarding it on to the new trustee.
                  You must provide the plan Administrator with complete
                  information to facilitate your direct rollover distribution

                  c)    Combination Cash Distribution and Direct Rollover
                        Distributions

            You may request that part of your distribution be paid directly to
            you and the balance rolled into an IRA, your new employer's
            retirement plan, or a 403(a) annuity. Any cash distribution will be
            subject to the Federal income tax withholding rules referred to in
            subsection 1a above and any direct rollover distribution will be
            made in accordance with section 1b above. Your direct rollover
            distribution must be at least $500.

            You will pay income tax on the amount of any taxable distribution
            you receive from the Plan unless it is rolled into an IRA or your
            new employer's qualified Plan. A 10% IRS premature distribution
            penalty tax may also apply to your taxable distribution unless it is
            rolled into an IRA or another qualified plan. The 20% Federal income
            tax withheld under this section may not cover your entire income tax
            liability. Consult with your tax advisor for further details.

            2.    Installment distributions

      Your vested Account balance will be paid to you in substantially equal
      amounts over a period of time. You may elect annual or more frequent
      installments. You may elect to receive a lump sum distribution after you
      start to receive installment distributions, by completing the appropriate
      documentation. The direct rollover distribution rules referred to in the
      lump sum distribution section also apply to installment distributions.

            3.    Purchase of an annuity

      The normal form of payment under the Plan is a lump sum distribution. The
      Plan does allow you, if you are single, to elect a life annuity in which
      case your vested Account balance will be paid to you in the form of a
      single life annuity. If you are married and you elect a life annuity, your
      vested Account balance will be paid to you in the form of a joint and
      survivor annuity.

      Your vested Account balance, as of your annuity starting date, will be
      used by the Trustee to purchase a life annuity contract from an insurance
      company if you are single, or a joint and survivor annuity if you are
      married. (The annuity starting date is the first day of the first period
      for which an amount is payable as an annuity.) The insurance company will
      make monthly payments to you for your life based

--------------------------------------------------------------------------------
Moore Medical Corp. Capital Accumulation Plan                                 13

<PAGE>

      upon the type of annuity purchased. If you are single, you will receive a
      lifetime income under a single life annuity. The payments will cease upon
      your death and will not pay any death benefits to other Beneficiaries. If
      you are married as of the annuity starting date, the joint and survivor
      annuity will pay you a level monthly payment for your life and, if your
      spouse survives you, he/she will receive for his/her life at least 50 % of
      the level monthly payment payable to you during your life. The joint and
      survivor annuity will not pay any death benefits to other Beneficiaries.

      In the case of a joint and survivor annuity, the Plan Administrator shall
      not less than 30 days and not more than 90 days prior to the annuity
      starting date provide you with a written explanation of: (i) the terms and
      conditions of a qualified joint and survivor annuity; (ii) your right to
      make and the effect of an election to waive the joint and survivor annuity
      form of benefit; (iii) the rights of your spouse; and (iv) the right to
      make, and the effect of, a revocation of a previous election to waive the
      qualified joint and survivor annuity.

      The annuity starting date for a distribution in a form other than a joint
      and survivor annuity may be less than 30 days after receipt of the written
      explanation described in the preceding paragraph provided: (a) you have
      been provided with information that clearly indicates that you have at
      least 30 days to consider whether to waive the joint and survivor annuity
      and elect (with spousal consent which must be in writing and witnessed by
      a notary public or a Plan representative) a form of distribution other
      than a qualified joint and survivor annuity: (b) you are permitted to
      revoke any affirmative distribution election at least until the annuity
      starting date or, if later, at any time prior to the expiration of the
      7-day period that begins the day after the explanation of the joint and
      survivor annuity is provided to you; and (c) the annuity starting date is
      a date after the date that the written explanation was provided to you.

--------------------------------------------------------------------------------
                         IX. Miscellaneous Information
--------------------------------------------------------------------------------

      A.    Benefits Not Insured

Benefits provided by the Plan are not insured or guaranteed by the Pension
Benefit Guaranty Corporation under Title IV of the Employee Retirement Income
Security Act of 1974 because the insurance provisions under ERISA are not
applicable to this particular Plan. You will only be entitled to the vested
benefits in your Account based upon the provisions of the Plan and the value of
your Account will be subject to investment gains and losses.

      B.    Attachment of Your Account

Your Account may not be attached, garnished, assigned or used as collateral for
a loan outside of this Plan except to the extent required by law. Your creditors
may not attach, garnish or otherwise interfere with your Account balance except
in the case of a proper Internal Revenue Service tax levy or a Qualified
Domestic Relations Order (QDRO). A QDRO is a special order issued by the court
in a divorce, child support or similar proceeding. In this situation, your
spouse, or former spouse, or someone other than you or your Beneficiary, may be
entitled to a portion or all of your Account balance based on the court order.
Participants and Beneficiaries can obtain, without a charge, a copy of QDRO
procedures from the Plan Administrator.

      C.    Plan-to-Plan Transfer Of Assets

Your Employer may direct the Trustee to transfer all or a portion of the assets
in the Account of designated Participants to another plan or plans maintained by
your Employer or other employers subject to certain restrictions. The plan
receiving the Trust Funds must contain a provision allowing the transfer and
preserve any benefits required to be protected under existing laws and
regulations. In addition, a Participant's vested Account balance may not be
decreased as a result of the transfer to another plan.

--------------------------------------------------------------------------------
Moore Medical Corp. Capital Accumulation Plan                                 14

<PAGE>

      D.    Plan Amendment

Your Employer reserves the authority to amend certain provisions of the Plan by
taking the appropriate action. However, any amendment may not eliminate certain
forms of benefits under the Plan or reduce the existing vested percentage of
your Account balance derived from Employer contributions. If you have three or
more years of service with your Employer and a Related Employer and the vesting
schedule is amended, then you will be given a choice to have the vested
percentage of future Employer contributions made to your Account computed under
the new or the old vesting schedule. The Plan Administrator will provide you
with the appropriate information to make an informed decision if the Plan's
vesting schedule is amended.

      E.    Plan Termination

Your Employer has no legal or contractual obligation to make annual
contributions to or to continue the Plan. Your Employer reserves the right to
terminate the Plan at any time by taking appropriate action as circumstances may
dictate, with the approval of the Board of Directors. In the event the Plan
should terminate, each Participant affected by such termination shall have a
vested interest in his Account of 100 percent. The Plan Administrator will
facilitate the distribution of Account balances in single lump sum payments to
each Participant in accordance with Plan provisions until all assets have been
distributed by the Trustee. Each Participant in the Plan upon Plan termination
will automatically become 100% vested in his/her Account balance.

      F.    Interpretation of Plan

The Plan Administrator has the power and discretionary authority to construe the
terms of the Plan based on the Plan document, existing laws and regulations and
to determine all questions that arise under it. Such power and authority
include, for example, the administrative discretion necessary to resolve issues
with respect to an Employee's eligibility for benefits, credited services,
disability, and retirement, or to interpret any other term contained in Plan
documents. The Plan Administrator's interpretations and determinations are
binding on all Participants, Employees, former Employees, and their
Beneficiaries.

      G.    Electronic Delivery

This Summary Plan Description and other important Plan information may be
delivered to you through electronic means. This Summary Plan Description
contains important information concerning the rights and benefits of your Plan.
If you receive this Summary Plan Description (or any other Plan information)
through electronic means you are entitled to request a paper copy of this
document, free of charge, from the Plan Administrator. The electronic version of
this document contains substantially the same style, format and content as the
paper version.

--------------------------------------------------------------------------------
                         X. Internal Revenue Code Tests
--------------------------------------------------------------------------------

      A.    Non-Discrimination Tests

The Plan must pass Internal Revenue Code non-discrimination tests as of the last
day of each Plan Year to maintain a qualified Plan. These tests are intended to
ensure that the amount of contributions under the Plan do not discriminate in
favor of Highly Compensated Employees. In order to meet the tests, your Employer
encourages participation from all eligible Employees. Depending upon the results
of the tests, the Plan Administrator may have to refund pretax contributions
contributed to the Plan and vested matching contributions to certain Highly
Compensated Employees, as determined under Internal Revenue Service regulations.
Pretax or matching contributions will be refunded to you from applicable
investment options. You will be notified by the Plan Administrator if any of
your contributions will be refunded to you.

--------------------------------------------------------------------------------
Moore Medical Corp. Capital Accumulation Plan                                 15

<PAGE>

      B.    Top Heavy Test

The Plan is subject to the Internal Revenue Code "top-heavy" test. Each Plan
Year, the Plan Administrator tests this Plan, together with any other
Employer-sponsored qualified plans that cover one or more key employees, to
ensure that no more than 60% of the benefits are for key employees. If this Plan
is top-heavy, then your Employer may be required to make a minimum annual
contribution on your behalf to this, or another Employer sponsored plan, if you
are employed as of Plan Year-end. In addition, the following vesting schedule
will be used instead of the one previously listed in the vesting section of this
Summary Plan Description.

Years of Service           Vesting Percentage

   less than 1                      0
        1                          33%
        2                          66%
        3                         100%

--------------------------------------------------------------------------------
                             XI. Participant Rights
--------------------------------------------------------------------------------

      A.    Claims

            1.    Claims Procedures

      You or your Beneficiary has the right to make a claim for benefits you are
      entitled to under the Plan. You must submit any claim to the Plan
      Administrator on the required form and it will be considered and subject
      to a full and fair review. The Plan Administrator will provide you with
      written notice of the disposition of your claim within 90 days after it
      has been filed, or, in certain circumstances, within 180 days if special
      circumstances require an extension of time to process the claim. In the
      event the claim is denied, the Plan Administrator will disclose in writing
      to you the specific reasons for the denial, the pertinent reference to the
      provisions of the Plan, a description of additional material or
      information required and why it is required, and information about the
      steps that must be taken to submit a request for review.

            2.    Review Procedures

      You or your Beneficiary may appeal the denial of your claim within 60 days
      after the date which you receive a denied claim. If you wish further
      consideration of your claim, you must file a written request for review
      with the Plan Administrator and include any pertinent documentation. The
      Plan Administrator shall make a decision on your claim and will notify you
      in writing within 60 days after receipt or within 120 days if there are
      special circumstances that may require an extension of time to process the
      request. If a decision on review is not made then the claim will be
      considered denied.

      B.    Statement of ERISA Rights

As a Participant in the Plan, you are entitled to certain rights and protections
under ERISA. ERISA provides that all Plan Participants shall be entitled to:

..     Examine, without charge, at the Plan Administrator's office and at other
      specified locations such as worksites and union halls, all documents
      governing the Plan, including insurance contracts and collective
      bargaining agreements, and a copy of the latest annual report (Form 5500
      Series) filed by the Plan with the U.S. Department of Labor.

--------------------------------------------------------------------------------
Moore Medical Corp. Capital Accumulation Plan                                 16

<PAGE>

..     Obtain, upon written request to the Plan Administrator, copies of
      documents governing the operation of the plan, including insurance
      contracts and collective bargaining agreements, and copies of the latest
      annual report (Form 5500 Series) and updated Summary Plan Description. The
      Plan Administrator may make a reasonable charge for the copies.

..     Receive a summary of the Plan's annual financial report. The Plan
      Administrator is required by law to furnish each Participant with a copy
      of this Summary Annual Report each year.

In addition to creating rights for Plan Participants, ERISA imposes duties upon
the people who are responsible for the operation of the employee benefit plan.
The people who operate your Plan, called "fiduciaries" of the Plan, have a duty
to do so prudently and in the interest of you, other Plan Participants and
Beneficiaries. No one, including your Employer, your union, or any other person,
may fire you or otherwise discriminate against you in any way to prevent you
from obtaining a pension benefit or exercising your rights under ERISA.

If your claim for a pension benefit under the Plan is denied, in whole or in
part, you must receive a written explanation of the reason for the denial. You
have the right to have the Plan review and reconsider your claim. Under ERISA,
there are steps you can take to enforce the above rights. For instance, if you
request materials from the Plan and do not receive them within 30 days, you may
file suit in a Federal court. In such a case, the court may require the Plan
Administrator to provide the materials and pay you up to $110 a day until you
receive the materials, unless the materials were not sent because of reasons
beyond the control of the Plan Administrator.

If you have a claim for benefits that is denied or ignored, in whole or in part,
you may file suit in a state or Federal court. In addition, if you disagree with
the Plan's decision or lack thereof concerning the qualified status of a
domestic relations order, you may file suit in Federal court. If it should
happen that Plan fiduciaries misuse the Plan's money, or if you are
discriminated against for asserting your rights, you may seek assistance from
the U.S. Department of Labor, or you may file suit in a Federal court. The court
will decide who should pay court costs and legal fees. If you are successful,
the court may order the person you have sued to pay these costs and fees. If you
lose, the court may order you to pay these costs and fees; for example, if it
finds your claim frivolous.

If you have any questions about your Plan, you should contact the Plan
Administrator. If you have any questions about your rights under ERISA, you
should contact the nearest office of the Pension and Welfare Benefits
Administration, U.S. Department of Labor, listed in your telephone directory or
the Division of Technical Assistance and Inquiries, Pension and Welfare Benefits
Administration, U.S. Department of Labor, 200 Constitution Avenue N.W.,
Washington, D.C. 20210.

--------------------------------------------------------------------------------
                             XII. Services and Fees
--------------------------------------------------------------------------------

Fees and expenses charged under your Account will impact your retirement
savings, and fall into three basic categories. Investment fees are generally
assessed as a percentage of assets invested, and are deducted directly from your
investment returns. Investment fees can be in the form of sales charges, loads,
commissions, 12b-1 fees, or management fees. You can obtain more information
about such fees from the documents (e.g., a prospectus) that describe the
investments available under your Plan and from Appendix A: Investment Options.
Plan administration fees cover the day-to-day expenses of your Plan for
recordkeeping, accounting, legal and trustee services, as well as additional
services that may be available under your Plan, such as daily valuation,
telephone response systems, internet access to plan information, retirement
planning tools, and educational materials. In some cases, these costs are
covered by investment fees that are deducted directly from investment returns.
In other cases, these administrative fees are either paid directly by your
Employer, or are passed through to the participants in the Plan, in which case a
recordkeeping fee will be deducted from your Account. Transaction-based fees are
associated with optional services offered under your Plan, and are charged
directly to your Account if you take advantage of a particular plan feature that
may be available, such as a Plan loan. For more information on fees associated
with your Account, refer to your quarterly Account statement or speak with your
Plan Administrator.

--------------------------------------------------------------------------------
Moore Medical Corp. Capital Accumulation Plan                                 17

<PAGE>

--------------------------------------------------------------------------------
                      XIII. Appendix A: Investment Options
--------------------------------------------------------------------------------

You have the opportunity to direct the investments of your Account among the
following investment funds:

--------------------------------------------------------------------------------
Fund Name              Fund Code  Fund Objective
--------------------------------------------------------------------------------

FIDELITY RET GOVT MM   0631       Seeks a high current income, preservation of
                                  capital, and liquidity from money market
                                  instruments issued by the U.S. Government or
                                  its agencies.

FIDELITY US BD INDEX   0651       To provide investment results that correspond
                                  to the aggregate price and interest
                                  performance of the debt securities in the
                                  Lehman Brothers Aggregate Bond Index** (the
                                  Aggregate Bond Index).

FIDELITY EQ INC II     0319       Seeks income by investing primarily in
                                  income-producing equity securities,
                                  considering the potential for capital
                                  appreciation. Seeks yield exceeding the S&P
                                  500.

SPARTAN US EQ INDEX    0650       Seeks investment results that correspond to
                                  the total return performance of the Standard
                                  and Poor's 500 Index by duplicating the
                                  investment composition.

FIDELITY CONTRAFUND    0022       Seeks high capital appreciation.

FIDELITY LOW PR STK    0316       Capital appreciation; invests mainly in a
                                  portfolio of low-priced stocks that may be
                                  undervalued, overlooked or out-of-favor.

FIDELITY MID-CAP STK   0337       To increase the value of your investment over
                                  the long term through capital growth.

FIDELITY VALUE         0039       Capital appreciation; invests in companies
                                  with valuable fixed assets or in companies
                                  believed to be under-valued based on company
                                  assets, earnings, or growth potential.

FIDELITY DIVERS INTL   0325       Seeks capital growth by investing mainly in
                                  countries which are included in the Morgan
                                  Stanley EAFE Index;focuses on companies with
                                  market capitalizations of $100,000,000 or
                                  more;seeks a rate of return which exceeds that
                                  of the GDP-Weighted EAFE Index.

JANUS ADV WORLDWIDE    OFYA       The fund is a growth mutual fund that invests
                                  globally. It tries to increase the value of
                                  your investment over the long term through
                                  capital growth by investing primarily in
                                  common stocks of foreign and domestic
                                  companies. The Fund has the flexibility to
                                  invest on a worldwide basis, in companies and
                                  organizations of any size. The Fund normally
                                  invests in issuers from at least five
                                  different countries, including the U.S.;
                                  however, the Fund may at times invest in fewer
                                  than five countries or

                                                                      03/25/2002

<PAGE>

                                  even a single country. Share price and return
                                  will vary. Retirement Shares are available
                                  through the plan. Managed by Janus.

FID FREEDOM INCOME     0369       To seek high current income and, as a
                                  secondary objective, some capital appreciation
                                  for those already in retirement.

FID FREEDOM 2000       0370       To seek high total returns for those planning
                                  to retire in approximately 1 - 10 years.

FID FREEDOM 2010       0371       To seek high total returns for those planning
                                  to retire in approximately 10 - 20 years.

FID FREEDOM 2020       0372       To seek high total returns for those planning
                                  to retire in approximately 20 - 30 years.

FID FREEDOM 2030       0373       To seek high total returns for those planning
                                  to retire in approximately 30 - 40 years.

FID FREEDOM 2040       0718       Seeks high total returns for those planning to
                                  retire around 2040.

If a contribution is received for your Account and you have not supplied
investment instructions to the Trustee, this contribution will be invested based
on Employer direction, or absent such direction, in the most conservative
investment option in the Plan.

You may redirect the investment of your future contributions or exchange your
existing Account balance among available investment options by calling
1-800-835-5097 on any business day between 8:30 AM (ET) and 8:00 PM (ET). This
is an automated telephone service and you should follow the telephonic
instructions or you can press the appropriate number if you want to talk to a
Fidelity telephone representative. All representative-assisted calls will be
recorded for your protection. You may call the telephone number virtually 24
hours a day, seven days a week to check Account balances, prices, yields or
obtain investment information. You may also use the internet to redirect the
investment or your future contributions or exchange your existing Account
balance by using Fidelity's NetBenefits internet account access website (at
401k.com). Please contact the Plan Administrator for further information.

Exchanges received and confirmed before the close of the market (usually 4:00 PM
(ET)) will be posted on that business day based upon the closing price of the
affected investment(s). Exchanges received and confirmed after the market close
will be processed on the next business day based upon the closing price of the
affected investment(s) on that next business day. The minimum exchange is the
lesser of $250 or 100% of your Account balance in the investment option. If your
exchange is less than $250 then it may only be exchanged into one investment
option. A written confirmation of your change in the investment of your future
contributions or your exchange of an existing fund will be mailed to you within
five business days. Fidelity reserves the right to change, restrict, or
terminate exchange procedures to protect mutual fund shareholders.

Your Employer has agreed to pay certain investment fees associated with having
each investment in excess of the 15 investment options allowed for the Plan at
no additional fee. If your Employer fails to pay any of those fees, then
Participants may have those fees deducted from their Accounts.

                                                                      03/25/2002

<PAGE>

--------------------------------------------------------------------------------
                        XIV. Appendix B: Loan Procedures
--------------------------------------------------------------------------------

      A.    Initiating Loans

            1.    Loan Application

      If you have met the Plan's eligibility and entry date requirements, you
      may apply for a loan by calling the Fidelity Retirement Benefits Line,
      1-800-835-5097. All telephone calls will be recorded. You may apply for
      only one loan each Plan Year. All loans have been pre-approved by the Plan
      Administrator based on the criteria outlined in the Plan. Loans will be
      allowed for any purpose. A loan set up fee of $75 will be deducted from
      your Account for each new loan processed.

            2.    Loan Amount

      The minimum loan is $1,000 and the maximum amount is the lesser of
      one-half of your vested Account balance or $50,000 reduced by the highest
      outstanding loan balance in your Account during the prior twelve month
      period. All of your loans from plans maintained by your Employer or a
      Related Employer will be considered for purposes of determining the
      maximum amount of your loan. Up to 50% of your vested Account balance may
      be used as collateral for any loan.

            3.    Number of Loans

      You may only have 2 loans outstanding at any given time. You may not
      refinance an existing loan or obtain a second loan for the purpose of
      paying off the existing loan.

            4.    Interest Rate

      All loans shall bear a reasonable rate of interest as determined by the
      Plan Administrator based on the prevailing interest rates charged by
      persons in the business of lending money for loans which would be made
      under similar circumstances. The interest rate shall remain fixed
      throughout the duration of the loan.

            5.    Source of Loan Proceeds

      Loan proceeds will be withdrawn from available contribution sources and
      investment options in the order established by the Trustee.

      Please contact the Plan Administrator for more information.

      B.    Loan Repayments and Loan Maturity

All loans must be repaid in level payments through after-tax payroll deductions
on at least a quarterly basis over a five year period unless it is for the
purchase of your principal residence in which case the loan repayment period may
not extend beyond 10 years from the date of the loan. If repayment is not made
by payroll deduction, a loan shall be repaid to the Plan by payment to the
Employer. You will be assessed an annual fee of $25 for each outstanding loan.
The level repayment requirement may be waived for a period of one year or less
if you are on a leave of absence, however, your loan must still be repaid in
full on the maturity date. If a loan is not repaid within its stated period, it
will be treated as a taxable distribution to you.

      C.    Default or Termination of Employment

The Plan Administrator will consider a loan in default if any scheduled
repayment remains unpaid at the end of the calendar quarter following the
calendar quarter in which a scheduled repayment was due or if there is an
outstanding principal balance existing on a loan after the last scheduled
repayment date. In the event of a default, death, disability or termination of
employment, the entire outstanding principal and accrued interest shall be
immediately due and payable. In addition, you will be deemed to have received a
taxable distribution from the Plan.

                                                                      03/25/2002

<PAGE>

--------------------------------------------------------------------------------
           XV. Appendix C. Special Tax Notice Regarding Plan Payments
--------------------------------------------------------------------------------

This notice contains important information you will need before you decide how
to receive your benefits from the Moore Medical Corp. Capital Accumulation Plan
(the "Plan"). Important Note: If you receive this Special Tax Notice Regarding
Plan Payments (also known as a "section 402(f) notice") through electronic
means, you are entitled to request a paper copy of this document, free of
charge, from the Plan Administrator.

                                     Summary

There are two ways you may be able to receive a Plan payment that is eligible
for rollover:

      (1)   Certain payments can be made directly to a traditional IRA or, if
            you choose, another qualified employer plan that will accept it
            ("DIRECT ROLLOVER"); or

      (2)   The payment can be PAID TO YOU.

You have the right to wait at least 30 days from your receipt of this notice to
make your distribution decision. You waive the 30 day period by initiating
either a direct rollover or a payment to you before the end of the 30 day
period.

If you choose a DIRECT ROLLOVER:

      .     Your payment will not be taxed in the current year and no income tax
            will be withheld.

      .     Your payment will be made directly to your traditional IRA or, if
            you choose, to another employer plan that accepts your rollover.
            Your Plan payment cannot be rolled over to a Roth IRA, a SIMPLE IRA,
            or an education IRA because these are not traditional IRAs.

      .     Your payment will be taxed later when you take it out of the
            traditional IRA or the qualified employer plan.

If you choose to have your Plan payment that is eligible for rollover PAID TO
YOU:

      .     You will receive only 80% of the payment because the Plan
            administrator, or his/her agent, is required to withhold 20% of the
            payment and send it to the IRS as income tax withholding to be
            credited against your taxes.

      .     Your payment will be taxed in the current year unless you roll it
            over. Under limited circumstances, you may be able to use special
            tax rules that could reduce the tax you owe. However, if you receive
            the payment before age 59 1/2, you also may have to pay an
            additional 10% tax.

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<PAGE>

      .     You can roll over the payment by paying it to your traditional IRA
            or to another qualified employer plan that accepts your rollover
            within 60 days after you receive the payment. The amount rolled over
            will not be taxed until you take it out of the traditional IRA or
            the qualified employer plan.

      .     If you want to roll over 100% of the payment to a traditional IRA or
            another qualified employer plan, you must find other money to
            replace the 20% that was withheld. If you roll over only the 80%
            that you received, you will be taxed on the 20% that was withheld
            and that is not rolled over.

                                MORE INFORMATION

I.    PAYMENTS THAT CAN & CANNOT BE ROLLED OVER

II.   DIRECT ROLLOVER

III.  PAYMENT PAID TO YOU

IV.   SURVIVING SPOUSES, ALTERNATE PAYEES AND OTHER BENEFICIARIES

                 I. Payments That Can and Cannot Be Rolled Over

Payments from the Plan may be "eligible rollover distributions." This means that
they can be rolled over to an IRA or to another employer plan that accepts
rollovers. Payments from the Plan cannot be rolled over to Roth IRA, a SIMPLE
IRA, or an education IRA. The following types of payments cannot be rolled over:

Non-taxable Payment. In general, only the "taxable portion" of your payment can
be rolled over. If you have made "after-tax" employee contributions to the Plan,
these contributions will be non-taxable when they are paid to you, and they
cannot be rolled over. (After-tax employee contributions generally are
contributions you made from your own pay that were already taxed.) Your Plan
administrator should be able to tell you how much of your payment is the taxable
portion and how much is the after-tax employee contribution portion.

Payments Spread Over Long Periods. You cannot roll over a payment if it is part
of a series of equal (or almost equal) payments that are made at least once a
year and that will last for:

      .     your lifetime (or your life expectancy); or

      .     your lifetime and your beneficiary's lifetime (or life
            expectancies); or

      .     a period of ten years or more.

Required Minimum Payments. Beginning in the year in which you reach age 70 1/2
or retire, whichever is later, a certain portion of your payment cannot be
rolled over because it is a " minimum required distribution" (MRD) that must be
paid to you. Special rules apply if you own 5% or more of your employer.

Hardship Distributions. A hardship distribution for your employer's 401(k) Plan
may not be eligible for rollover. Those amounts that are attributable to your
pre-tax contributions that are distributed as the result of a financial hardship
are not eligible to be rolled over. The Plan administrator will be able to tell
you which portion, if any, of your hardship distribution is eligible to be
rolled over.

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<PAGE>

                               II. Direct Rollover

A DIRECT ROLLOVER is a direct payment of your Plan benefits to a traditional IRA
or to another qualified employer plan that will accept it. You can choose a
DIRECT ROLLOVER of all or a portion of your payment that is an eligible rollover
distribution, as described in Part I above. You are not taxed on any portion of
your payment for which you choose a DIRECT ROLLOVER until you later take it out
of the traditional IRA or the qualified employer plan. In addition, no income
tax withholding is required for any portion of your Plan benefits for which you
choose a DIRECT ROLLOVER.

Direct Rollover to a Traditional IRA. You can open a traditional IRA to receive
the direct rollover. If you choose to have your payment made directly to a
traditional IRA, contact an IRA sponsor (usually a financial institution) to
find out how to have your payment made in a direct rollover to a traditional IRA
at that institution. If you are unsure of how to invest your money, you can
temporarily establish a traditional IRA to receive the payment. However, in
choosing a traditional IRA, you may wish to consider whether the traditional IRA
you choose will allow you to move all or a part of your payment to another
traditional IRA at a later date, without penalties or other limitations. See IRS
Publication 590, Individual Retirement Arrangements, for more information on
traditional IRAs (including limits on how often you can roll over between IRAs).

Direct Rollover to a Plan. If you are employed by a new employer that has a
qualified employer plan, and you want a direct rollover to that plan, ask the
plan administrator of that plan whether it will accept your rollover. A
qualified employer plan is not legally required to accept a rollover. If your
new employer's plan does not accept a rollover, you can choose a DIRECT ROLLOVER
to a traditional IRA.

Direct Rollover of a Series of Payments. If you receive a payment that can be
rolled over to a traditional IRA or to another qualified employer plan that will
accept it, and it is paid in a series for less than ten years, your choice to
make or not make a DIRECT ROLLOVER for a payment will apply to all later
payments in the series until you change your election. You are free to change
your election for any later payments in the series of payments.

                            III. Payment Paid To You

If your payment can be rolled over under Part I and the payment is made to you
in cash, it is subject to 20% federal income tax withholding. The payment is
taxed in the year you receive it unless, within 60 days, you roll it over to a
traditional IRA or another qualified employer plan that accepts rollovers. If
you do not roll it over, special tax rules may apply.

                             Income Tax Withholding

Mandatory Withholding. If any portion of your payment can be rolled over under
Part I and you do not elect a DIRECT ROLLOVER, the Plan is required by law to
withhold 20% of that amount. This amount is sent to the IRS as income tax
withholding. For example, if you can roll over a payment of $10,000, only $8,000
will be paid to you because the Plan must withhold $2,000 as income tax.
However, when you prepare your income tax return for the year, you must report
the full $10,000 as a payment from the Plan. You must report the $2,000 as tax
withheld, and it will be credited against any income tax you owe for the year.

                                                                      03/25/2002

<PAGE>

Voluntary Withholding. If any portion of your payment is taxable but cannot be
rolled over under Part I, the mandatory withholding rules described above do not
apply. In this case, you may elect not to have withholding apply to that
portion. To elect out of withholding, ask the Plan administrator for the
election form and related information.

Sixty-Day Rollover Option. If you receive a payment that can be rolled over
under Part I, you can still decide to roll over all or part of it to a
traditional IRA or to another qualified employer plan that accepts rollovers. If
you decide to roll over, you must contribute the amount of the payment you
                         -------------------------------------------------
received to a traditional IRA or another qualified plan within 60 days after you
--------------------------------------------------------------------------------
receive the payment. The portion of your payment that is rolled over will not be
-------------------
taxed until you take it out of the traditional IRA or the qualified employer
plan.

You can roll over up to 100% of your payment that can be rolled over under Part
I, including an amount equal to the 20% that was withheld. If you choose to roll
over 100%, you must find other money within the 60-day period to contribute to
the traditional IRA or the qualified employer plan to replace the 20% that was
withheld. On the other hand, if you roll over only the 80% that you received,
you will be taxed on the 20% that was withheld.

      Example: The portion of your payment that can be rolled over under Part I
      is $10,000, and you choose to have it paid to you. You will receive $8,000
      and $2,000 will be sent to the IRS as income tax withholding. Within 60
      days after receiving the $8,000, you may roll over the entire $10,000 to a
      traditional IRA or qualified employer plan. To do this, you roll over the
      $8,000 you received from the Plan, and you will have to find $2,000 from
      other sources (your savings, a loan, etc.). In this case, the entire
      $10,000 is not taxed until you take it out of the traditional IRA or the
      qualified employer plan. If you roll over the entire $10,000, you may get
      a refund of the $2,000 withheld when you file your income tax return.

            If, on the other hand, you roll over only $8,000, the $2,000 you did
            not roll over is taxed in the year it was withheld. When you file
            your income tax return, you may get a refund of the $2,000 withheld.
            (However, any refund is likely to be larger if you roll over the
            entire $10,000.)

Additional 10% Tax if You Are Under Age 59 1/2. If you receive a payment before
you reach age 59 1/2 and you do not roll it over, then, in addition to the
regular income tax, you may have to pay an extra tax equal to 10% of the taxable
portion of the payment. The additional 10% tax does not generally apply to (1)
payments that are paid after you separate from service with your employer during
or after the year you reach age 55, (2) payments that are paid because you
retire due to disability, (3) payments that are paid as equal (or almost equal)
payments over your life or life expectancy (or your and your beneficiary's lives
or life expectancies), (4) dividends paid with respect to stock by an employee
stock ownership plan (ESOP) as described in Code section 404(k), (5) payments
that are paid directly to the government to satisfy a federal tax levy, (6)
payments that are paid to an alternate payee under a qualified domestic
relations order, or (7) payments that do not exceed the amount of your
deductible medical expenses. See IRS Form 5329 for more information on the
additional 10% tax.

Special Tax Treatment if you were born before January 1, 1936. If you receive a
payment that can be rolled over under Part I and you do not roll it over to a
traditional IRA or to another qualified employer plan that accepts it, the
payment will be taxed in the year you receive it. However, if it qualifies as a
"lump sum distribution," it may be eligible for special tax treatment (see also
"Employer Stock or Securities" below). A lump sum distribution is a payment,
within one year, of your entire balance under
       ---

                                                                      03/25/2002

<PAGE>

the Plan (and certain other similar plans of the employer) that is payable to
you after you have reached age 59 1/2 or because you have separated from service
with your employer (or, in the case of a self-employed individual, after you
have reached age 59 1/2 or have become disabled). For a payment to qualify as a
lump sum distribution, you must have been a participant in the Plan for at least
five years before the year in which you received the distribution. The special
tax treatment for lump sum distributions that may be available to you is
described below.

      Ten-Year Averaging. If you receive a lump sum distribution and you were
      born before January 1, 1936, you can make a one-time election to figure
      the tax on the payment by using "10-year averaging" (using 1986 tax
      rates). Ten-year averaging often reduces the tax you owe.

      Capital Gain Treatment. If you receive a lump sum distribution and you
      were born before January 1, 1936 and if you were a participant in the Plan
      before 1974, you may elect to have the part of your payment that is
      attributable to your pre-1974 participation in the Plan, taxed as
      long-term capital gain at a rate of 20%.

There are other limits on the special tax treatment for lump sum distributions.
For example, you can generally elect this special tax treatment only once in
your lifetime, and the election applies to all lump sum distributions that you
receive in that same year. If you have previously rolled over a distribution
from the Plan (or certain other similar plans of the employer), you cannot use
this special averaging treatment for later payments from the Plan. If you roll
over your payment to a traditional IRA, you will not be able to use this special
tax treatment for later payments from the traditional IRA. Also, if you roll
over only a portion of your payment to a traditional IRA, this special tax
treatment is not available for the rest of the payment. See IRS Form 4972, which
has more information on lump sum distributions and how you elect the special tax
treatment.

Employer Stock or Securities. There is a special rule for a payment from the
Plan that includes employer stock (or other employer securities). To use this
special rule, (1) the payment must qualify as a lump sum distribution, as
described above, except that you do not yet have five years of Plan
participation, or (2) the employer stock included in the payment must be
attributable to "after-tax" employee contributions, if any. Under this special
rule, you may have the option of not paying tax on the "net unrealized
appreciation" of the stock until you sell the stock. Net unrealized appreciation
generally is the increase in the value of the employer stock while it was held
by the Plan. For example, if employer stock was contributed to your Plan account
when the stock was worth $1,000 but the stock was worth $1,200 when you received
it, you would not have to pay tax on the $200 increase in value until you later
sold the stock.

You may instead elect not to have the special rule apply to the net unrealized
appreciation. In this case, your net unrealized appreciation will be taxed in
the year you receive the stock, unless you roll over the stock. The stock
(including any net unrealized appreciation) can be rolled over to a traditional
IRA or another qualified employer plan in either a direct rollover or a rollover
that you make yourself.

If you receive only employer stock in a payment that can be rolled over, no
amount will be withheld from the payment. If you receive cash or property other
than employer stock, as well as employer stock, in a payment that can be rolled
over, the 20% withholding amount will be based upon the entire amount paid to
you (including the employer stock but excluding the net unrealized
appreciation). However, the amount withheld will be limited to cash or property
(excluding employer stock) paid to you.

                                                                      03/25/2002

<PAGE>

If you receive employer stock in a payment that qualifies as a lump sum
distribution, the special tax treatment for lump sum distributions described
above (such as 10-year averaging) also may apply. See IRS Form 4972 for
additional information on these rules.

Repayment of Plan Loans. If you end your employment and have an outstanding loan
from your Plan, your employer may reduce (or "offset") your balance in the Plan
by the amount of your loan you have not repaid. The amount of your loan offset
is treated as a distribution to you at the time of the offset and will be taxed
to you unless you roll over an amount equal to the amount of your loan offset to
another qualified employer plan or a traditional IRA within 60 days of the date
of the offset. If the amount of your loan offset is the only amount you receive
or are treated as having received, no amount will be withheld from the offset.
If you receive other payments of cash or property from the Plan, the 20%
withholding amount will be based on the entire amount paid to you, including the
amount of the loan repayment. The amount withheld will be limited to the amount
of other cash or property paid to you (other than employer securities).

         IV. Surviving Spouses, Alternate Payees and Other Beneficiaries

In general, the rules summarized above that apply to payments to employees also
apply to payments to surviving spouses of employees and to spouses or former
spouses who are "alternate payees." You are an alternate payee if your interest
in the Plan results from a "qualified domestic relations order," which is an
order issued by a court, usually in connection with a divorce or legal
separation. Some of the rules summarized above also apply to a deceased
employee's beneficiary who is not a spouse. However, there are some exceptions
for payments to surviving spouses, alternate payees, and other beneficiaries
that should be mentioned.

If you are a surviving spouse, you may choose to have a payment that can be
rolled over, as described in Part I, paid in a DIRECT ROLLOVER to a traditional
IRA or paid to you. If you have the payment paid to you, you can keep it or roll
it over yourself to a traditional IRA but you cannot roll it over to a qualified
employer plan. If you are an alternate payee, you have the same choices as the
employee. Thus, you can have the payment paid as a DIRECT ROLLOVER or paid to
you. If you have it paid to you, you can keep it or roll it over yourself to a
traditional IRA or to another qualified employer plan that accept rollovers.

If you are a beneficiary other than the surviving spouse, you cannot choose a
direct rollover, and you cannot roll over the payment yourself.

If you are a surviving spouse, an alternate payee, or another beneficiary, your
payment is generally not subject to the additional 10% tax described in Section
III, even if you are younger than age 59 1/2.

If you are a surviving spouse, an alternate payee, or another beneficiary, you
may be able to use the special tax treatment for lump sum distributions and the
special rule for payments that include employer stock, as described in Section
III. If you receive a payment because of the employee's death, you may be able
to treat the payment as a lump sum distribution if the employee met the
appropriate age requirements, whether or not the employee had five years of
participation in the Plan.

                     V. How to Obtain Additional Information

                                                                      03/25/2002

<PAGE>

This notice summarizes only the federal (not state or local) tax rules that
might apply to your payment. The rules described above are complex and contain
many conditions and exceptions that are not included in this notice. Therefore,
you may want to consult with a professional tax adviser before you take a
payment of your benefits from the Plan. Also, you can find more specific
information on the tax treatment of payments from qualified retirement plans in
IRS Publication 575, Pension and Annuity Income, IRS Publication 590, Individual
Retirement Arrangements. These publications are available from your local IRS
office, on the IRS Web site at www.irs.gov or by calling 1-800-TAX-FORMS.

                                             (Melo:Fidelity:SPD plan#48263 401K)

                                                                      03/25/2002

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